alief independent school district 2016-17...alief independent school district houston, texas 2016-17...

Alief Independent School District2016-17

Official Budget

Alief Independent School District 4250 Cook Road Houston, Texas 77072www.aliefisd.net

Alief Independent School District

Houston, Texas

2016-17 Official Budget

Effective September 1, 2016 – August 31, 2017

Issued by: H.D. Chambers Superintendent Administrative Services Division Charles Woods Deputy Superintendent for Business Deanna Wentz, CPA Assistant Superintendent of Finance

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Table of Contents

2016-17 Budget

Introductory Section Principal Officials .............................................................................................................................. 1 Transmittal Letter .............................................................................................................................. 2 Executive Summary .......................................................................................................................... 3 District Profile .................................................................................................................................. 16 Meritorious Budget Award .............................................................................................................. 19 Distinguished Budget Presentation Award ..................................................................................... 20 Organizational Section Mission Statement and District Goals............................................................................................. 21 District-wide Organizational Chart .................................................................................................. 24 School Board of Trustees ............................................................................................................... 25 Functions and Responsibilities of the Superintendent ................................................................... 27 Business Services Division Organizational Chart .......................................................................... 28 Functions and Responsibilities of the Business Services Division ................................................. 29 Instruction Division Organizational Chart ....................................................................................... 32 Functions and Responsibilities of the Instruction Division ............................................................. 33 District Map ..................................................................................................................................... 35 Financial Structure and Basis of Accounting .................................................................................. 36 Classification of Revenues and Expenditures ................................................................................ 38 Department / Fund Matrix ............................................................................................................... 42 Significant Financial Policies and Procedures ................................................................................ 43 Budget Policies and Development Procedures .............................................................................. 46 Budget Calendar ............................................................................................................................. 48 Budget Administration and Management Process ......................................................................... 50 Financial Overview Overview of Financial Section ........................................................................................................ 52 Combined Budget Summaries ........................................................................................................ 54 Property Tax Rate Calculation Worksheet ..................................................................................... 56 Tax Rate Comparisons .................................................................................................................. 57

Capital Projects Capital Improvement Projects Summary ..................................................................................... 59

General Fund Overview of General Fund .......................................................................................................... 72 Five Year Summary of Revenues and Expenditures .................................................................. 76 Expenditure Summary by Major Object ...................................................................................... 78 Expenditure Summary by Major Object within Function ............................................................. 79 Major Object Summary by Organization ..................................................................................... 83 Maintenance and Operations Tax Rate Comparisons ............................................................... 85 Comparison with Area School Districts – Fund Balance ............................................................ 87

General Fund Organization Summaries Organization Summaries Overview ........................................................................................ 88 Superintendent/Board Budget ................................................................................................ 89 Business Services Division Goals .......................................................................................... 90 Business Services Division Budget ........................................................................................ 92 Instruction Division and Campus Goals .................................................................................. 93 Instruction Division Budget ..................................................................................................... 95 Campus Budget Summary ...................................................................................................... 96 Individual Campus Budgets .................................................................................................... 97

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Table of Contents (continued)

Debt Service Fund Overview of Debt Service Fund ................................................................................................ 143 Five Year Summary Revenues & Expenditures ....................................................................... 145 Debt Retirement Summary ....................................................................................................... 146 Total Debt and Percent Retired by Year ................................................................................... 147 Total Debt and Percent Paid in Ten Years ............................................................................... 148 Debt Service Tax Rate Comparison ......................................................................................... 149 Total Debt per Student .............................................................................................................. 150 Food Service Fund Overview of Food Service Fund ................................................................................................ 151 Five Year Summary of Revenues and Expenditures ................................................................. 152 Expenditure Summary by Major Object ..................................................................................... 153 Revenues, Expenditures, & Fund Balance Forecasts ............................................................... 154 Industry Comparisons ................................................................................................................ 155

Informational Section District Description and History .................................................................................................... 156 Long Range Financial Forecasts .................................................................................................. 158 Debt Service Requirements to Maturity by Issue ......................................................................... 165 Outstanding Bond Issues and the Projects Funded ..................................................................... 167 Impact of Budget on Taxpayers .................................................................................................... 170 Market and Assessed Property Value – Ten Year Summary ....................................................... 171 Property Tax Rates, Levies, and Collections – Ten Year Summary ............................................ 172 Principal Taxpayers ...................................................................................................................... 173 Summary of Federal Expenditures ............................................................................................... 174

Personnel Overview of Personnel ............................................................................................................... 175 General Fund Schedule of Payroll Expenditures by Function ................................................... 176 General Fund Schedule of Payroll Expenditures by Object....................................................... 177 Position Counts by Year ............................................................................................................ 178 Budgeted Position Counts by Division and in Total ................................................................... 179 New Hire Teacher Salary Placement Schedule ......................................................................... 180 Comparison of Salary and Benefits Cost to Area Districts ........................................................ 181 Comparison of Teacher to Non Teacher Ratio with Area Districts ............................................ 182

Performance Indicators Why Choose Alief? ..................................................................................................................... 183 Student and Community Information ......................................................................................... 185 Overview of STAAR Testing ...................................................................................................... 186 STAAR Passing Percentage Comparisons................................................................................ 187 Campus Accountability Ratings and 2015-16 STAAR Passing Percentages............................ 192 Community and Student Engagement Ratings .......................................................................... 193 TEA Texas Academic Performance Report 2014-15 ................................................................. 200 Schools First Rating ................................................................................................................... 219 Glossary of Terms ...................................................................................................................... 221

Introductory Section

Alief Independent School District Principal Officials and Advisors

Board of Trustees Length of Term Board of Trustees Service Expires Occupation Ann Williams, President 9 Years 2019 Teacher, Spring ISD Ms. Dedré Jefferson, Vice President 1 Year 2017 Program Manager and District AVID Director for HISD Ms. Sarah Winkler, Secretary 19 Years 2017 Homemaker Dr. Lily Truong, Asst. Secretary 1 Year 2019 Educational Consultant Mr. Nghi Ho, Member 15 Years 2017 Financial Planner Mr. Rick Moreno, Member 9 Years 2019 Paramedic Ms. Tiffany Thomas, Member 3 Years 2017 Non-Profit Management

Administrative Officials

Length Official Position of Service Mr. HD Chambers Superintendent of Schools 6 Years Mr. Charles Woods Deputy Superintendent for Business Services 26 Years Ms. Ava Montgomery Deputy Superintendent for Instruction 21 Years Ms. Deanna Wentz Assistant Superintendent for Finance 21 Years

Consultants and Advisors

Andrews Kurth, L.L.P. Bond Counsel – Houston, Texas

USCA Municipal Advisors, L.L.C.

Financial Advisor – Houston, Texas

Whitley Penn, L.L.P. Independent Auditors – Houston, Texas

1 2016-17 Alief ISD Budget Document

“Preparing students for tomorrow—Caring for them today”

P.O. Box 68 * Alief, Texas 77411 * (281) 498-8110 * Fax : (281) 498-4051 Administrative Services Division

August 30, 2016 Board of Trustees Alief Independent School District Harris County, Texas Dear Board Members: We are pleased to present Alief Independent School District’s 2016-2017 budget document to the Board of Trustees and the Alief community. The document was prepared by the district’s Finance staff and responsibility for the accuracy and fairness of the financial information and disclosures contained in the document rests solely with this department. The primary purpose of this document is to provide 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 document and the year-end Comprehensive Annual Financial Report (CAFR) are the primary vehicles used to present the financial plan and the results of operations of the district. The information included in the budget document is structured to meet the requirements of the Meritorious Budget Award (MBA) of the Association of School Business Officials International (ASBO) and the Distinguished Budget Presentation Award for the Government Finance Officers Association (GFOA). To receive these awards, an entity must publish a budget document that meets a number of specific program criteria and serves as a policy document, a financial plan, an operations guide and a communications device. The Meritorious Budget Award and the Distinguished Budget Presentation Award are valid for a period of one year only. The District has received these awards for the past seventeen years. We believe our current budget satisfies the requirements of both programs and we are submitting this document to ASBO and GFOA to determine its continued eligibility for these awards. Sincerely, Mr. H.D. Chambers Mr. Charles Woods Superintendent Deputy Superintendent of Business

Ms. Deanna Wentz

Assistant Superintendent of Finance


Executive Summary

Budget Introduction

The following document represents the financial plan for Alief Independent School District for the 2016-17 fiscal year. This budget provides the financial resources necessary to offer a competitive compensation package to our employees, maintain our existing facilities and provide the funds necessary to support our forty-six existing campuses. This budget document is organized into the following major sections:

Introductory Section – Introduces the reader to the document as a whole. This section highlights and summarizes important information contained in the budget. Users rely on this section to get an overview of the information found in the remainder of the document.

Organizational Section – Provides the context and framework within which the budget is developed and managed. This framework includes the District’s mission statement and goals, organizational and financial structure, as well as the financial policies and procedures that regulate the development and administration of the budget.

Financial Section – Contains the financial schedules that present the adopted budgets for the District and comparisons to the previous year. Also, includes additional explanation and analysis of significant changes from the prior year and trends that affect the adopted budgets.

Informational Section – Contains additional financial information related to past and future budgets to help put the budget into context.

The adopted budget reflects the allocation of revenues and expenditures to support the educational programs and services defined by the district’s purpose, goals and strategic intent. The most important objective in the presentation of the budget data is to improve the quality of information provided about the District’s financial plan for the 2016-17 fiscal year.

Budget Overview & Highlights

Federal, state and local guidelines guide the budget development process. The overall priorities for the Alief Independent School District are as follows:

Alief will prepare all students for success in one or more post-secondary opportunities. Alief will improve our quality standards for all Early Childhood Programs that result in

more Pre-K Student Cohorts reading on grade level by the third grade. Alief will explore meaningful and useful student, staff and community opportunities as a

District of Innovation. Alief will improve student and staff safety through improvements on required 2016-17

external safety audit and improved communications with all law enforcement agencies. Alief will efficiently and effectively manage tax payer funds, capital improvement plans

and the retention and recruitment of quality and effective staff. The annually adopted budget includes General, Debt Service and Food Service funds. Debt service expenditures shown below include required sinking fund deposits.

Total Preliminary Expenditures by Fund Comparison

Projected Actual

2015-16 Budget 2016-17

Percentage Change

General Fund $ 425,650,085 $ 426,143,609 +0.12% Debt Service Fund 25,570,080 30,604,095 +19.69% Food Service Fund 27,849,285 27,280,000 -2.04% Total $ 479,069,450 $ 484,027,704 +1.03%


Executive Summary (continued)

General Fund Expenditures General Fund expenditures are currently budgeted to increase $493,524 or +0.12% from 2015-16 projected actual expenditures. The education of students is a labor-intensive process and payroll expenditures comprise approximately 89% of the General Fund expenditures. Payroll related expenditures are budgeted to increase by $6.8 million or 1.83%. The 2011-12 and 2012-13 budgets did not include a permanent salary increase due to a reduction in funding from the State. For the 2012-13 fiscal year, the Board approved a $1,000 supplement for all eligible employees. Fortunately, funds for staff salary increases were again available beginning in 2013-14. Each 1% salary increase costs the district approximately $2.6 million bringing total cost of the 2% on the midpoint raise in 2016-17 to $5.2 million. The district changed to contracted services for one to one nursing assignments for special education students resulting in a reduction of 25 positions. This was offset by increases for additional teaching units to support enrollment growth, additional paraprofessionals to support Dual Language classrooms, and additional special education paraprofessionals and job coaches. The net increase is positions was 2 units, which did not significantly increase payroll related expenditures.

Position Changes by Division

Other payroll related increases included an increase in TRS contributions of $0.5 million and an increase in the District’s contribution to the self-funded health insurance plan of $1.0 million. Funding for student tutorials remained a priority with a budget of $1.6 million for supplemental pay for interventions and after school tutorial programs.

The decrease in non-payroll related expenditures for 2016-17 is approximately $6.3 million or 11.56%. Increased budget areas included contracted services for one to one nurses ($1.0 million) and funds for cameras for special education classrooms ($0.75 million) due to new legal requirements. Decreases include capital outlay ($4.8 million), supplemental allocations to campuses ($1.4 million), and campus innovation grants ($1.7 million).

2015-16 2016-17 Change

Budgeted Staff:

Superintendent Office 2.0 2.0 -

Business Services 1,219.5 1,193.5 (26.0)

Instruction 797.0 805.0 8.0

Campuses 3,983.5 4,003.5 20.0

Total 6,002.0 6,004.0 2.0

Starting Midpoint

Salary Raise %

2006-07 41,500$ 5.30%

2007-08 43,000 4.00%

2008-09 44,000 3.00%

2009-10 45,500 3.75%

2010-11 46,500 3.00%

2011-12 46,000 0.00%

2012-13 46,000 0.00%

2013-14 47,300 3.50%

2014-15 50,000 5.03%

2015-16 52,000 4.00%

2016-17 52,800 2.00%


Executive Summary (continued) Expenditures (continued) The per pupil allocations, including supplemental allotments, to campuses for the 2015-16 and 2016-17 fiscal years are as follows.

Campus Allotments

Revenues General Fund revenue is budgeted to increase $4.0 million or 0.94% from 2015-16 projected actual revenue. The following table provides a comparison of revenues by source for the current year (projected) and the 2016-17 budget year:

General Fund Revenue Sources Comparison

Projected Actual

2015-16 Budget 2016-17

Percentage Change

Local sources $151,532,006 $165,410,801 +9.16%

State sources 259,230,035 249,329,764 -3.82%

Federal sources 12,603,044 12,603,044 +0.00% Total $423,365,085 $427,343,609 +0.94%

The current State funding formula is summarized as follows: Tier I of the funding formula allots an amount per student ($5,140 2015-16 and 2016-17) to

each school district based on average daily attendance (ADA) with additional weight given for special programs. From the total Tier I allotment, a deduction is made for the local district’s share based on the individual district’s property tax base multiplied by a constant tax levy of $1.00 (or the compressed rate if the compressed rate is not $1.00) 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 higher the wealth per student, the higher the proportional deduction from the Tier I total.

2015-16 2016-17

Elementary base allotment 93.00$ 93.00$

Intermediate base allotment 97.00 97.00

Middle base allotment 101.00 101.00

High school base allotment 112.00 112.00

Supplmental allocation 30.00 -

Campus innovation grants 35.00 -


40,000

42,000

44,000

46,000

48,000

50,000

Enrollment Trend

Total Enrollment

Executive Summary (continued) Revenues (continued)

However, after calculating State aid using the above formula, another calculation is done to

adjust to the “Target Revenue” amount set in 2006-07 (and then adjusted slightly in 2009-10). If a district receives less than the target amount under the Tier I formulas, the district receives “Additional State Aid for Tax Reduction (ASATR)” to bring their revenue up to the target amount. ASATR will expire in 2017-18; however, this does not have an effect on Alief since the district does not receive this source of funding – the Tier I funding formula generates more revenue than the target amount.

Tier II of the formula rewards the tax effort of a district by guaranteeing that tax effort in the current year, beyond the required local share of Tier I, will yield a minimum amount of money per weighted student in average daily attendance (WADA). In Tier II, for the first six pennies of tax above the compressed rate, the State will subsidize tax receipts as needed to produce a guaranteed level of revenue per student per penny of property tax levy. The guaranteed yield for those six pennies is $74.28 for 2015-16 and will increase to $77.53 for 2016-17. The guaranteed yield on any additional pennies above the compressed rate plus six cents (up to the maximum rate of $1.17) is fixed at $31.95 for all years.

In summary, State formula funding is projected to decrease by $9.9 million from 2015-16 to

2016-17. Minor increases in student counts and the Tier II yield are more than offset by the $13.9 million increase in the local fund assignment (due to increases in property value).

Other critical estimates necessary to develop the General Fund revenue budgets are property values and student enrollment. Property values impact both State and local revenue estimates since the revenue received from the State is dependent upon the amount that can be raised locally. Student enrollment projections influence State revenue estimates, staffing decisions, per-pupil allocations, facility needs, debt issuance requirements and many other budgetary decisions.

Student Enrollment The District experienced fairly significant increases in enrollment during the 1990’s– approximately 1,300-1,500 students per year. In more recent years, the rate of growth has declined and enrollment has varied by +/- 0.5%-2.5% each year. Although enrollment increased by 1,063 (2.3%) in 2014-15, this rate of growth is not expected to continue based on the current apartment occupancy rates and limited amounts of new residential construction. The enrollment projection for 2016-17 is an increase of 0.32% or 150 students. Further analysis and detailed enrollment projections by grade level can be found in the District Long-Range Plan document that is updated and reviewed with the Board of Trustees in February of each year.


Executive Summary (continued) Property Value Based on the information received from Harris County Appraisal District, we are currently projecting a $1.2 billion (or approximately 8.96%) increase. In 2015-16, property value increased by 6.48% after factoring in a mandatory increase in the homestead exemption from $10,000 to $25,000. The value increase prior to implementation of the additional exemption was 8.62%. Continued moderate growth of 3% - 5% is projected for the next several years. Note that changes in property value do not have a huge impact on total revenue since increases in local revenue are offset by decreases in State revenue in the following year.

Tax Base Trend

Tax Rate and Fund Balance Impact The tax rate is calculated after determining the necessary level of expenditures to meet District educational goals and facility requirements and estimating State aid utilizing the funding formulas described above. As mandated in House Bill 1 in 2006-07, the general fund tax rate was first compressed from $1.50 to $1.33. The Board then approved using the additional $0.04 pennies available to balance the budget and the tax rate was set at $1.37 for 2006-07. In 2007-08, the tax rate was compressed to $1.04 as required by H.B. 1. The general fund tax rate adopted by the Board for 2008-09 was $1.125 which exceeded the rollback tax rate and required voter approval. The voters approved this rate at the election held on November 20, 2008. The general fund tax rate remains at $1.125 for 2016-17. We are currently projecting that we will end the current fiscal year (2015-16) with a deficit of $3.5 million bringing the general fund balance to approximately $98.9 million. The primary cause for this deficit is refunds of current year and prior year taxes as a result of lawsuit settlements between taxpayers and HCAD related to property value. The district will recover these funds as adjustments to State revenue after submitting the revised values to the State. The Board adopted a surplus budget of $1.2 million for 2016-17 to replace a portion of the reduction in fund balance from 2015-16. The projected general fund balance of $100.1 million at August 31, 2017 represents approximately 23.49% of the annual budgeted expenditures.

It is essential for school districts to maintain adequate fund balance levels to mitigate current and future risks, such as revenue shortfalls or unanticipated expenditures. The Government Finance Officers Association has published guidance stating that school districts should maintain a fund balance level of no less than two months of regular general fund operating expenditures. Alief’s projected general fund balance includes 2.82 months of expenditures and is in compliance with this recommendation.

Fiscal Year Value Fiscal Year Value 2011-12 $10,569,000,000 2014-15 $ 12,660,000,000 2012-13 $ 10,729,000,000 2015-16 $ 13,480,000,000 2013-14 $ 11,484,000,000 2016-17 $ 14,688,000,000



Debt Service Fund

Debt service fund expenditures are easily estimated at this time, since they are primarily based on debt that has been issued. The following table provides a comparison of expenditures for the current year (projected) and the 2016-17 budget year:

Debt Service Fund Expenditure Comparison

Projected Actual 2015-16

Budget 2016-17

Percentage Change

Principal/sinking fund $ 20,331,467 $ 22,556,467 +10.94% Interest and fees 5,238,613 8,047,628 +53.62% Total $ 25,570,080 $ 30,604,095 +19.69%

In the 1997 legislative session, approximately $200 million (statewide) was appropriated for an Instructional Facilities Allotment (IFA) program. Eligible districts first applied for this funding during the 1997-98 fiscal year. This funding has been continued in each subsequent session, although the dollar amount of funding has varied. Applications for IFA funding are evaluated by the State by ranking all applicants by wealth/ADA and awarding dollars from the poorest to the wealthiest districts until the funds appropriated for that biennium are exhausted. The District currently receives IFA funding for all bonds issued from 1997 to 2002 and for the QSCB bonds issued in 2009 and 2010. In this program, the State currently will fund approximately 10% of the annual debt service payment on the approved bond issues. IFA funding for 2016-17 is estimated at $1,294,806.

Additional State funding for existing debt (debt issued prior to 1998) was first granted during the 1999 Legislative session – Existing Debt Allotment (EDA). Bonds were eligible for this State assistance if a debt service payment was required during the 1998-99 fiscal year. The eligibility date was moved forward during the 2001, 2003, 2005 and 2007 sessions and a permanent roll forward mechanism was provided for in H.B. 3646 in 2009. The 2016-17 budget includes $1,530,264 for EDA funding. After considering State funding sources and expenditure requirements, the debt service portion of the tax rate will increase to $0.18. The projected tax rate advertised during the 2015 bond referendum was $0.185. Refunding of existing debt, a lower than projected interest rate on the new debt issued, and planned use of $1 million in fund balance allowed for a rate slightly under the projected. One common method used to determine maximum debt service fund balance levels is to divide the preceding year’s principal and interest requirements by 12. Using this method, the District’s benchmark at 08/31/16 is calculated at approximately $2.1 million. The projected fund balance of $6.4 million at 08/31/16 is well above this level allowing for a slight reduction in fund balance in the adopted budget. The District continues to structure debt with an aggressive principal retirement schedule. As illustrated, when compared with other “fast growth” districts, Alief continues to retire debt at a faster pace. Within the next five years the district will retire approximately 43% of the currently issued debt, compared to the State average of 20%. Over a ten year period, we will retire approximately 71%, as compared to the State average of 42%.



Debt Retirement Comparison

Food Service Fund

Food Service fund revenue is budgeted to remain fairly flat as compared to 2015-16 projected actual revenue. The following table provides a comparison of revenues by source for the current year (projected) and the 2016-17 budget year:

Food Service Fund Revenue Sources Comparison Projected Actual

2015-16 Budget 2016-17

Percentage Change

Local sources $ 2,926,775 $ 2,940,000 +0.45% State sources Federal sources

163,458

23,227,840

160,000

23,600,000

-2.12%

+1.60% Total $ 26,318,073 $ 26,700,000 +1.45%

$0

$500,000,000

$1,000,000,000

$1,500,000,000

$2,000,000,000

$2,500,000,000

$3,000,000,000

$3,500,000,000

Cy-Fair

Katy

Clear C

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Fort B

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Spring

Bra

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Aldine

Alief

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

Total Debt % paid in 10 yrs.

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The federal revenue is received from the U.S. Department of Agriculture under the National School Lunch Program, the School Breakfast Program and the Food Distribution Program. Alief has seen a steady increase in the number of students qualifying for either free or reduced priced meals (83% as of May, 2016). Local revenue is generated primarily from student and staff payments for meals. Food Service fund expenditures are budgeted at $27,280,000, a decrease of approximately $0.6 million, or 2.04% over 2015-16 projected actual expenditures. Increases in payroll due to the salary increase and supplies/materials due to increases in food prices are more than offset by decreases in capital outlay. No additional renovation projects are currently planned for cafeterias. Food service fund balance is limited to three months of average food service operations expenditures. The projected fund balance of approximately $5.7 million at 08/31/16 is within these guidelines.

Combined Tax Rate Impact

The District’s tax rate consists of two separate components – a maintenance and operations rate (General Fund) and an interest and sinking rate (Debt Service Fund). Development of each of these components has been discussed above. The Board of Trustees maintained a stable combined tax rate ($1.675) for several years, through 2003-04. An overall increase of 1 ½ cents was necessary to fund the 2004-05 budget and an increase of 3 cents was required in 2005-06 bringing the combined tax rate to $1.72. Following the mandates in House Bill 1, the 2006-07 adopted general fund tax rate was decreased by 13 cents and the debt service rate remained flat for 2006-07, resulting in a combined rate of $1.59. After further compression of the maintenance and operations rate in 2007-08 to $1.04 and a ½ cent increase in the debt service rate, the combined rate decreased $.325 for 2007-08 to $1.265. The tax rate was increased to $1.34 ($0.085 increase for general fund and $0.01 decrease for debt service) in 2008-09 after a successful rollback election on November 20, 2008. Beginning in 2011-12, the debt service portion of the tax was gradually reduced by 6 pennies over a 5 year time period resulting in a combined rate of $1.28 in 2015-16. To support debt issued from the 2015 bond referendum, the debt service rate was increased by 2.5 cents in 2016-17 bringing the combined adopted rate to $1.305.

0.8

0.9

1

1.1

1.2

1.3

1.4

1.5

1.6

1.7

1.8

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09

2009-10

2010-11

2011-12

2012-13

2013-14

2014-15

2015-16

2016-17

Tax Rate Trend

M&O I&S



Budget Process and Significant Changes

The State, the TEA and the local district formulate legal requirements for school district budgets. The budget process begins in January of each year with the preparation of the District Long Range Plan, including enrollment projections. These enrollment forecasts are used extensively during the budget development stage to determine campus allotments and staffing allocations. In order to decentralize the budget process, site-based decision making teams, working under the direction of each campus principal, contribute extensively to campus budget decisions. Each campus receives a basic allotment per student to be used for supplies, materials, equipment, staff development and other appropriate instructional costs. The site-based decision making teams at each campus make decisions concerning utilization of this allocation. Up to 10% of the base per-pupil allotment may be used for capital improvements to facilities and capital equipment purchases. Additional funds are also provided to each campus for start-up costs for new educational programs where needed. In 2016-17, funds were not available to provide a supplemental allotment or campus innovation grants to campuses. Additional funds were provided to campuses for student tutorials. Budgets for non-campus units are developed by department heads and reviewed by the Budget Committee. Zero-based budgeting is used for all non-campus budgets. The Budget Committee consists of the Superintendent, the two Deputy Superintendents and the Assistant Superintendent for Finance. Payroll budgets are developed by the Human Resources department utilizing established staffing guidelines. Personnel units are allocated to each campus based on student enrollment following state mandated ratios or district developed ratios, as applicable. Non-campus personnel units are evaluated at each departmental budget hearing. Additional personnel unit requests are evaluated by the Human Resources Department and by the Deputy Superintendents and then evaluated by Superintendent’s Council. After extensive review, analysis and discussion, recommendations are presented to the Board of Trustees. Key dates in the budget development process are as follows:

February 20, 2016: Budget overview to Board of Trustee. March 10, 2016: Principals receive budget information:

Enrollment projections, teacher allocations, budget calendar and per-pupil allocations.

March 21, 2016: Personnel budget hearings. April 5 & 6, 2016: District-wide budget training sessions presented. April 11, 2016: On-line budget system open for data entry April 19, 2016: Meeting with Educational Improvement Council. April 22, 2016: Budget system closes for departments. May 2, 2016: Departmental Budget Hearings May 6, 2016: Budget system closes for campuses. August 30, 2016: Budget and tax rate adoption.

At the regularly scheduled Board meetings in April – August, the Assistant Superintendent of Finance presents budget updates to the Board of Trustees.



Budget Process and Significant Changes (continued) The budget development process changed for the 2016-17 budget year in the following ways:

The Legislature was not in session during the budget development process so the formulas to determine State funding were in place prior to beginning the budget development process.

Principals received enrollment projections, campus staffing allocations, and per-pupil allocations in early March in order to provide them with a head start on recruiting the highest quality teachers.

Salary increases and teacher starting salaries were approved by the Board of Trustees at the meeting on June 7, 2016. The District was able to provide staff with an increase of 2% on the mid-point and increase starting salaries from $52,000 to $52,800.

For the last several years, campuses were provided with supplemental allocations and additional resources for campus innovation grants. Also, the district has been able to fund fairly significant amounts of capital improvements from the general fund in previous years. With very minimal revenue growth for 2016-17, funding was not available for these programs. For 2016-17, expenditures were held flat or reduced in many areas in order to provide funds for an employee salary increase.

Performance Measures

Beginning in 2011-12, a new statewide assessment was implemented – State of Texas Assessments of Academic Readiness (STAAR) – for grades 3-8. For high school, STAAR assessments are by content area and are called End of Course (EOC) exams. The most significant changes to the assessment program include:

Increasing the rigor of both the assessments and the performance standards for all grades, subjects and courses.

Changing high school assessments from grade-based to course-based assessments. Using empirical validation studies as part of the standard-setting process to ensure that

performance standards are linked from grade to grade and are also linked to external evidence of postsecondary readiness.

The Alief Independent School District sets goals to ensure academic success for all students. Campuses are focusing on building Meaningful Relationships and providing Meaningful Work for all students. Alief received the highest rating of “Met Standards” for the 2015-16 school year. 59% of Alief campuses were awarded one or more “Distinction Designations” in English Language Arts, Math, Science, Social Studies, Closing the Performance Gap, Student Progress and Postsecondary Readiness.



Comparisons with Area Districts

Alief is one of several large school districts located in the Houston area. The district’s operating cost per student is slightly higher than many of these districts due to our top starting salary, aggressive salary schedule for existing staff, highest district contribution to health insurance, and lower teacher/student ratios.

Demographics

The Alief school district was created in 1917 in southwest Houston. It is an urban community that encompasses 36.6 square miles. The District’s 46 campuses house approximately 47,500 students. Alief is one of the most ethnically diverse districts in Texas, with 80 primary languages currently on record. The district reported student ethnicity in 2015 as 52.6% Hispanic, 29.6% African-American, 12.3% Asian, and 3.7% White. Approximately 44% of Alief students reside in apartments, while the remaining 56% reside in the various residential subdivisions in the District. Since apartment construction, occupancy rates and development of residential subdivisions heavily influence enrollment rates, District personnel carefully monitor these factors during development of the Long-Range Plan document and throughout the year.

Economic Environment of Houston

The Houston Metropolitan Statistical Area (MSA) consist of 9 counties including Harris County where Alief is located. Facts about the region include.

The Houston region ranks 5th amount U.S. metropolitan statistical area with a population of 6.3 million.

The Houston MSA has a gross domestic product of $449.4 billion, fourth largest in the nation.

The Houston Airport System served 185 domestic and international destinations The Port of Houston is ranked first in the U.S in foreign tonnage, equivalent to 10.4% of

the nation’s total seaborne import tonnage.

Total Number of

Cost Students

District Students per Student per Teacher

Alief 47,376 $8,500 14.5

Klein 49,180 7,719 15.2

Pasadena 55,395 8,238 15.2

Aldine 69,553 8,592 16.4

Katy 70,126 8,227 15.5

Fort Bend 71,681 7,808 17.1

Cy‐Fair 112,691 7,050 16.8

State Average 5,210,148 8,136 15.2


Executive Summary (continued) Economic Environment of Houston (continued) For companies seeking a young, diverse, highly skilled workface, Houston abounds with prospects – as one of the youngest major metropolitan areas in the United States. Houston’s median age is 33.5 years, while the U.S. median age is 37.4 years. Additionally, Houston has created a workforce development pipelines with a strategic focus on K-16 education – especially in the areas of science, technology, engineering and math to sustain our position as the world’s energy hub. In addition to energy which is what the Houston economy is famous for, Houston has a very diverse economic environment which is why Houston wasn’t hit by the recession to the same degree as most of the country. Houston has been hit hard by the plunge in oil prices, but the diversity of industry kept the overall economy stable.

Houston ranked as the No. 1 City for Manufacturing in the U.S. by Forbes in 2014. Houston is the birthplace of nanotechnology and is home to the largest medical complex

in the world. Houston is a gateway for trade to Mexico, Canada and the enormous expanding markets

of Latin America. Houston’s vibrant technology industry centers on traditional strength in energy, medicine

and aerospace. The region’s innovation flows from NASA, the Texas Medical Center, Rice University and the University of Houston.

The professional and business services sector thrives in the Houston region and employs nearly 463,000 Houstonians, representing 15.8% of all jobs in the region.

Long Range Financial Forecast

The district’s property value increased in 2015-16 by 6.48%, net of the reduction in value from the additional homestead exemption. Based on preliminary taxable value information received from HCAD, an 8.96% increase is expected for 2016-17. The long range forecasts were prepared with the assumption of a 5% increase for 2017-18 followed by increases of 3%-4.5% thereafter. Enrollment is expected to remain stable based on current trends.

General fund revenue projections are based on current funding formulas adopted during the 85th

Legislative session. The Legislature will be session beginning in January, 2017 and they will adopt funding formulas for the next biennium. All State revenue projections are based on the formulas currently in place. With minimal enrollment growth projected, overall revenue is projected to decline/remain flat for future years. Increases in local revenue due to property value growth will be offset by reductions in State revenue. The projections for 2017-18 and beyond do not include a salary increase. The Board of Trustees will determine the actual salary increase each year, if any, after considering funds available and market analysis. General fund balance is projected at approximately 23% of expenditures at the end of 2016-17. Minor changes in fund balance are shown for the subsequent years; however, those projections are very tentative at this point and represent one of many scenarios that will be refined as the Board of Trustees makes decisions in each budget adoption process. Maintaining appropriate fund balance levels will remain a Board priority. The general fund tax rate is projected to remain constant for at least the next three budget years. 14 2016-17 Alief ISD Budget Document

Executive Summary (continued) Long Range Financial Forecast (continued) Debt Service fund expenditures are projected to increase over the next several years as new debt is issued from the recently passed bond referendum. Increases in that portion of the tax rate will be needed to meet each year’s debt service requirements.

Summary The 2016-17 budget was developed according to the goals and direction established by the Board of Trustees and the Superintendent. These goals are evident in all areas of the budget, as resources are allocated as necessary to meet the established criteria. The Alief Independent School District has much to be proud of and is prepared to meet the challenges of the upcoming fiscal year and beyond. The Alief Board of Trustees is to be commended for their continued commitment to providing a quality school district for students and citizens in the Alief community.

Budget Projected Projected Projected

2016‐17 2017‐18 2018‐19 2019‐20

General Fund

Revenues 427,343,609 421,983,599 424,095,157 424,759,278

Expenditures 426,143,609 424,583,600 426,065,156 427,359,278

Ending fund balance 100,113,345 97,513,345 95,543,345 92,943,345

Tax Rate 1.125 1.125 1.125 1.125

Debt Service Fund

Revenues 29,604,095 33,313,919 34,099,182 35,436,739

Expenditures/Sinking fund deposits 30,604,095 35,747,964 34,433,182 34,598,739

Ending fund balance 5,353,132 2,919,087 2,585,087 3,423,087

Tax Rate 0.18 0.21 0.21 0.21


The Alief District at a glance… …Became an independent school district in 1917, but community schools date back to the late 1800s. …Grew from 1 to 44 safe, well-maintained campuses within the district’s 36.6-square-mile area during the past four decades. …More than 47,000 students are enrolled during the 2016-2017 school year. …Reports 2015 student ethnicity as 52.6% Hispanic, 29.6% African-American, 12.40% Asian, 3.7% White and 1.7% other. Alief is one of the most ethnically diverse districts in Texas, with more than 80 languages and dialects currently spoken. … Employs more than 6,400 staff members and pays beginning teachers a starting salary of $52,800 for 2016-2017. … Alief Early College High School and Kerr High School are among only 329 schools in the nation to be named as National Blue Ribbon Schools. This award is based on their overall academic excellence or their progress in closing achievement gaps among student subgroups. Only five high schools in Texas were named Blue Ribbon schools and the Alief ISD high schools are the only high schools in southeast Texas to earn this recognition. …Kerr High School, Alief Early College High School, Youngblood Intermediate School, and Outley Elementary School earned ALL eligible distinctions in 2016 State Accountability Program. … Alief ISD recently won various financial transparency awards. Alief recently received the Transparency Star for Traditional Finances from the Texas Comptroller. Alief ISD was also awarded ASBO International's Certificate of Excellence (COE) in Financial Reporting for having met or exceeded the program's high standards for financial reporting and accountability. This is the district's 28th year to participate in the COE program and is a true reflection of Alief ISD's commitment to fiscal integrity. …Alief ISD is one of 32 school districts in the United States that has participated in the Association of School Business Officials' Meritorious Budget Award for 16 or more years in a row and is one of three districts in Texas that has received this award for 16 years or more. …The district’s tax rate of $1.305 per $100 is one of the lowest tax rates in the greater Houston area. …Strives continually to find more and better ways to meet student needs. Central curriculum coordinators keep up with the latest educational developments, and a team of technology and content specialists supports instruction at each school. …Presents a year-round, in-house professional development program for staff members, including graduate courses. …Provides gifted/talented and special education services at all campuses. PEP, Quest, AIMS, Dual Language Program, Pre-Advanced Placement and Advanced Placement, and meet the needs of students from kindergarten through high school. AVID classes help prepare students for college.


The Alief District at a glance (continued)… …Offers four middle school academies—Alief Middle School Engineering Academy, O’Donnell Middle School Law Academy, Albright Middle School Fine Arts Academy and Holub Middle School Technology Academy. …Continues to focus on meeting the needs of at-risk high school students who need additional opportunities/options to earn credits for graduation though special programs such as SOAR, a night high school and a virtual high school.

…Excels at using technology for better teaching and better learning. Computers with Internet access are in every classroom, in every grade level and in every subject area. The district also uses tablets and other Wi-Fi ready devices for instruction …Boasts visual and performing arts programs that have received state, national and international recognition for long-standing excellence. …Earned national certification for the automotive technology program. Students receive training that meets or exceeds ASE and industry standards. …Elsik High School’s Team Blue Cetane beat out competitors from high schools, and colleges, from across the nation to qualify for the Shell Eco-Marathon for the second consecutive year …The district’s Culinary Arts program has won the Westchase Rotary Club’s Souper Bowl cook-off (competing against teams of adults) for three of the last four years. …Offers a popular agricultural science and FFA program to urban students who regularly earn college scholarship money through various competitions in the program. …Houses an award-winning JROTC unit at each of the three large high schools, with classes taught by experienced military instructors representing all branches of the military. …Offers additional leadership development programs that help students gain a variety of practical how-to-skills, including improving interpersonal relationships and managing their own behavior and actions. …Gives parents of secondary students the option of registering for automatic e-mail reports on their children’s attendance, discipline and grades. The computer program was designed in-house, and the service was the first of its kind in the state. …Benefits from hundreds of business and community partners, who contributed more than $3 million in monetary and in-kind donations during the 2015-16 school year.


This Meritorious Budget Award is presented to

ALIEF INDEPENDENT SCHOOL DISTRICT

For excellence in the preparation and issuance of its budget

for the Fiscal Year 2015-2016.

The budget adheres to the principles and standards of ASBO International’s Meritorious Budget Award criteria.

Brenda R. Burkett, CPA, CSBA, SFO John D. Musso, CAE, RSBA President Executive Director


Organizational

Section

Alief ISD’s Mission and Goals

Mission Statement Alief Independent School District, in collaboration with parents and community, will provide an exemplary education for all students in a safe environment. District Goals 1. AISD will prepare all students for success in one or more of the following post-secondary opportunities:

By May 2017, student enrollment in Dual Credit will increase by 5%. In collaboration with the West Houston Area P-16, Alief ISD will host a symposium for all

secondary counselors to receive training about career pathways related to various industries to be able to evaluate different educational opportunities for students after high school.

By May 2017, all graduating seniors will apply to two or more technical, two-year, four- year or military institutions or successfully enter the workforce.

Alief ISD will increase the percentage of students taking and meeting performance expectations on college readiness measures:

o TSI assessment by 10% o PSAT college readiness indicator increase by 3% at each grade level o Increase SAT mean average each year to be at or above national average within

3 years o AP exam pass rates increase from 30% to 38%

By May 2017, 100% of Alief ISD STEAM (Science, Technology, Engineering, Art, Mathematics) teachers will utilize the Create Excellence Framework to design and evaluate STEM lessons.

By May 2017, 100% of Alief ISD secondary STEAM Academy students will obtain a 10% growth in their academic subjects in comparison to their peers.

By May 2017, develop a long range comprehensive plan for the sustainability of the CTE ECHS to include accreditation by TEA.

During the 2017 school year, create endorsement pathway highlighting options for two year and technical college and utilize in counseling students on future opportunities.

Partnerships will be explored and developed to address immediate workforce needs for high school graduates with training while in high school to meet the workforce demand.

Through a collaborative effort by the nutrition department, wellness coordinator and family engagement department, the district will increase promotion of student wellness in order to provide an overall health and wellness environment on each campus to increase student achievement.

By May 2017, student enrollment in the TALIS (Transitioning Adult Learning into Success) program will increase by 20% and will secure vocational sites in the community to provide work based learning. Budget Impact: The bond referendum that was passed in May of 2015 included $76.6 million for the construction of a state of the art career center to meet the needs of our 8,500+ students who are enrolled in Career and Technology Education (CTE) courses. The general fund budget includes 5 additional CTE teachers for approximately $283K (the prior year’s budget included an additional 7 CTE teachers) as this program continues to expand in anticipation of the new facility. $82K was budgeted for the fourth year with Naviance which is a comprehensive college and career readiness solution for middle and high schools that helps connect academic achievement to post-secondary goals. $192,000 was budgeted for Princeton Review and $175K was budgeted for dual credit textbooks. 5 positions were added for TALIS (Transitioning Adults Learning Program into Success) including 2 teachers and 3 paraprofessionals for a cost of $ $178,000. In addition to staffing and the basic campus allotment, the 16-17 general fund budget includes $2.2M for student tutorials at the campuses.


District Goals (continued)

2. AISD will improve our quality standards for all Early Childhood Programs that result in more Pre-K Student Cohorts reading on grade level by the third grade. (A cohort is defined as students who begin in an Alief ISD Early Childhood Program and remain in Alief ISD through the end of third grade.)

Continue pre-kindergarten partnerships with local private early child care providers and stakeholders, including onsite training at the child care centers in the Alief ISD zone, establish community outreach with early childhood literacy resources for families to utilize at home, increase access and participation in campus early childhood transition activities.

Continue collaboration and outreach with early childhood stakeholders in the west Houston area--PK teachers, parents, West Houston P-16 Council, Early Matters PK Subcommittee and neighboring school districts to finalize quality standards for our area.

Create a “PK-Cohort Tracking System” using ESP beginning with students who entered an Alief School in PK in 2016-17 and track and analyze students’ progress three times per year.

To increase and sustain kindergarten enrollment, the Early Childhood Department will work in collaboration with the Public Relations Department to aggressively brand, market & promote early language and literacy for children (birth to 3 and early childhood PK-K) through partnerships with local health care providers, local hospitals, businesses, faith-based organizations and other community agencies.

Create equitable PK classrooms (including early childhood resources, technology, fine arts curriculum, etc.) using funds from HB4 grant. Budget Impact: The District added a Director of Communications and Public Relations at a cost of approx. $121K including salary and benefits. This person will be key in maintaining partnerships with all of these groups mentioned above. The HB4 grant provides approximately $175K in additional state aid for PK.

3. AISD will explore meaningful and useful student, staff and community opportunities as a District of Innovation.

Approval by the Board of Trustees of a Resolution to initiate the process of exploring and considering designation of the district as a District of Innovation (DOI) under HB 1842.

Formation of a broad-based Alief District of Innovation Committee (ADI) to provide input into a possible District of Innovation plan.

Selection of key district personnel to serve as a working support group for the ADI Committee.

Development and implementation of extensive communications plan to ensure transparency throughout the DOI process.

Involvement of district attorneys to ensure all legal requirements are met throughout the process.

Budget Impact: HB 1842 was passed during the 84th Texas Legislative Session in Spring, 2015, and provides Texas public school districts the opportunity to be designated as Districts of Innovation. Districts of Innovation may be exempted from a number of state statutes and will have: 1) greater local control as the decision makers over the educational and instructional model for students; 2) increased freedom and flexibility, with accountability, relative to state mandates that govern educational programming; and 3) empowerment to innovate and think differently. Other than attorney fees, the process to become District of Innovation will be handled by existing staff and any community volunteers that serve on these committees mentioned above. The District does not anticipate any attorney fees to be significant in relation to the $500K that is already budgeted for District attorney fees related to all legal issues that the District faces as part of doing business.


District Goals (continued) 4. AISD will improve student and staff safety through improvements on required 2016-17 external safety audit and improved communications with all law enforcement agencies.

Evaluate Alief ISD 900 MHz radio system for transition from analog to digital conversion

and begin migration path of tower equipment. Develop schedule for lockdown drills for campuses and conduct drills with direction of

AISD Police Department and document process. Evaluate and determine best technology solution for use in mobile methods in the field for

data access for police officers on patrol. Determine changes necessary to facilities or operations to enhance safety after external

audit is conducted for 2016-17. Document and monitor transportation bus active monitoring and child entry and exit bus

data to improve dismissal safety beginning with elementary schools.

Budget Impact: The general fund budget includes $70,000 for a safety audit by the Harris County Department of Education. The police department budget includes $350,000 for the first year of a four-year lease purchase program (total cost of $1,250,000) for radio tower conversion in order to make the District compliant with digital communications. The transportation budget includes $120,000 for safety software. The bonds that will be issued in May, 2017 include $5.9M of the planned $10.53M in expenditures for safety vestibules at 13 campuses that need enhanced security at the building entrances.

5. AISD will efficiently and effectively manage tax payer funds, capital improvement plans and the retention and recruitment of quality and effective staff.

Design, develop plans and award proposals on all 2016-17 bond construction projects in most cost effective manner.

Determine through work with statewide organizations and consortiums how to improve school funding formulas for a post finance trial school solution that can be supported by Alief ISD advocacy.

Create HR Advisory Group that will provide feedback and suggestions regarding retention and recruitment. Based on input from committee, create a plan of action to implement strategies.

Maintain an overall communication plan that will increase staff awareness of AISD’s benefits and compensation programs by communicating effectively with staff by March 2017.

o Develop the list of “What Makes Alief Great?” o Create a communication plan/timeline that includes electronic media,

campus presentations, brochures, etc.

Budget Impact: The 2016-17 budget include a 2.5 cent tax increase on the debt service portion of the tax rate. This tax rate increase was widely publicized as part of the 2015 Bond Referendum. The first installment of bonds from this referendum was issued in May, 2016 for $61.8M and another $80.5M will be issued in May, 2017. The 2016-17 budget includes payments on these bonds as detailed in the Debt Service section of this document. The District’s construction and facilities department works closely with awarded contractors to manage that tax payer funds are spent efficiently. The District’s Deputy Superintendent for Business and the Associate Superintendent for Finance work with outside groups to try and predict how current theories and potential legislation in the 2017 Legislative Session will affect the District’s funding beyond this year’s budget. Planning and budgeted for 2017-18 and beyond begins long before the Legislature votes on any changes to school funding formulas. The HR Advisory Group will be formed and will meet with no impact on the budget. Their strategies if implemented for 2017-18 could have a budget impact, but there will be none in the current year. The Communications department will develop a plan to highlight the benefits of being an employee of Alief ISD. There will be slight printing and production costs, but nothing significant that will impact the budget. 23 2016-17 Alief ISD Budget Document

HD ChambersSuperintendent

Ava MontgomeryDeputy Superintendent ofCurriculum & Instruction

Charles WoodsDeputy Superintendent of

Business Services

District Organizational Chart

Maggie CuellarArea Superintendent

Dr. Sue PageArea Superintendent

Nancy TrentArea Superintendent

Kimberly SmithDirector of

Public Relations

Kathy JahnExecutive Director of

Curriculum & Instruction

Bill MarshallDirector of Career &Technical Education

Janine HokeDirector of Professional Growth & Improvement

Patricia CantuDirector of Second

Language EducationTyra WalkerDirector of Guidance &

Counseling

Martha BissettDirector of

Special Education

Joni ManiatisDirector of


Karla KesslerDirector of

Federal Programs

Hilda RodriguezAssistant Superintendent of

Support Services

Dr. Elizabeth Veloz-PowellAssistant Superintendent of

Human Resources

Deanna WentzAssistant Superintendent of

Finance

Grace ChangController

Pat PraeselTax Collector/Assessor

Joe SchusterDirector of

Procurement & Distribution

Sarah JarrellDirector of Nutrition

Ida WallDirector of

Risk Management

Richard TorresDirector of

Transportation

Scott MoehligDirector ofAthletics

Pat DingrandoDirector of

Construction & Facilities

Darrell AlexanderExecutive Director of

Human Resources

Wally RakestrawDirector of

Desktop Computing & Network Services

Doug BrownDirector of Management

Information Systems

Dan TurnerChief of Police

Gerard TafalloManager of

Communication Services

Natalie MartinezDirector of

Accountability & Assessment

Campus PrincipalsArea A

BestBoone

ChambersHorn

LiestmanSmithSneed

KlentzmanYoungblood

AlbrightOlleKerr

HNGCHastings

SOAR/LINC/NHS

Campus PrincipalsArea BBush

ChancellorCummings

HearneHeflinLandisMartinOutleyYouens

BudewigOwens

AMSO’Donnell

TaylorALC/Crossroads

Campus PrincipalsArea C

AlexanderCollinsHicks

HolmquistKennedyMahanayPetrosky

ReesMataMillerHolub

KilloughAECHSENGCElsik

Directors ofHuman

Resources

Stacie GibsonLuis Olivas

Laura Ramirez

Preparing Students for Tomorrow — Caring for Them Today

Jeff DelisleDirector of

Maintenance

Pam LoweDirector of

Instructional Technology

Jackie ArmwoodDirector of

Student Services

24


School Board of Trustees

The Alief Independent School District has a very vibrant, diverse, and involved Board of Trustees. These Board

Members keep children their first priority and strive to help make the district the best that it can be. The Board of Trustees consists of seven members elected for four-year terms by a plurality vote. Elections are held in November. The Board meets in regular session on the third Tuesday of each month, at 6:30 p.m., in the Administration Building Board Room, located at 4250 Cook Rd. in Houston.

Position 1: Dr. Lily Truong, Assistant Secretary Elected: November 2015 Member since November 2015 Occupation: Education Consultant Dr. Lily Truong has a Doctor of Philosophy degree in Natural Medicine. She also works for the Harris County Department of Education in Adult Education. She is a council member of the Ascension Catholic Church in Alief and was the president of the University of Houston Asian Alumni Association. She has also served as the principal of the Vietnamese language school at St. Justin Catholic Church. All three of her children are graduates of Alief Kerr High School. .

Position 2: Rick Moreno, Member Re-elected: November 2015 Member since: November 2007 Occupation: Paramedic Mr. Moreno is currently working as a paramedic for a private ambulance service. Mr. Moreno is the first Hispanic Trustee on the AISD Board in more than 17 years. He is also a member of the National Association of Latino Elected Officials. Mr. Moreno completed the Leadership TASB class of 2015.

Position 3: Ann Williams, President Re-elected: November 2015 Member since November 2007 Occupation: Information Systems Engineer/Teacher In addition to working as an IT consultant for small business firms, Ms. Williams teaches 8th grade CTE classes in Spring ISD. She is past regional vice president of the Texas Caucus of Black School Board Members. The former substitute teacher is a strong supporter of students and celebrates the diversity of the District.


Position 4: Dedre’ Jefferson, Vice president Elected: May 2015 Member since May 2015 Occupation: Educator Ms. Jefferson is a proud graduate of Alief Elsik High School and remains active in the Alief Alumni Association. She taught Career and Technical Education in the district for years and is currently working as the AVID Director and Senior CTE Program Director in Houston ISD. Her mother, Ella Jefferson, taught in Alief ISD for almost 18 years and then served as a Trustee.

Position 5: Nghi T. Ho, Member Re-elected: November 2013 Member since May 2005 Occupation: Financial Planner He is a proud graduate of Alief Elsik High School. He is a former vice president of the Board of Trustees and President of the Alief Noon Lions Club. The former Naval officer is now a successful Financial Planner and the owner of the investment firm Royal Oaks Financial Group. Mr. Ho’s office is physically located in Alief and has been serving the investment needs of the West Houston community since 1993.

Position 6: Sarah B. Winkler, Secretary Re-elected: November 2013 Member since May 1997 Occupation: Community Volunteer She currently serves as the president of the Gulf Coast Area Association of School Boards and is past president of the Texas Association of School Boards. Mrs. Winkler continues to volunteer as a mentor to at-risk students and is a strong advocate and spokesperson for all Texas children.

Position 7: Tiffany D. Thomas, Member Elected: November 2013 Member since November 2013 Occupation: Non-Profit Management She is a proud graduate of Alief Elsik High School. She is currently the Chief Development Officer for Temenos Community Development Corporation, Inc. and The Bread of Life Inc. Ms. Thomas has been in non-profit management for the last 10 years working for a variety of agencies that focus on education, healthcare and direct services.



Function and Responsibilities of the Superintendent

The Superintendent is responsible for providing leadership and direction for the District and reports to the District Board of Trustees. Direct reports include: Deputy Superintendent of Business Services Deputy Superintendent of Instruction Their functions and responsibilities are described on the following pages. Director of Public Relations reports to the Superintendent and is tasked with promoting positive PR between the school district and the community through strategic marketing, media relations, community partnerships, and key stakeholder relationships.

Direct report personnel include: Business and Community Partner Coordinator, Public Relations Specialist, Web Specialist, and Communications and Public Relations Liaison


Charles WoodsDeputy Superintendent of

Business Services

District Organizational Chart - Business Services

Hilda RodriguezAssistant Superintendent of

Support Services

Dr. Elizabeth Veloz-PowellAssistant Superintendent of

Human Resources

Deanna WentzAssistant Superintendent of

Finance

Grace ChangController

Pat PraeselTax Collector/Assessor

Joe SchusterDirector of

Procurement & Distribution

Sarah JarrellDirector of Nutrition

Ida WallDirector of

Risk Management

Richard TorresDirector of

Transportation

Scott MoehligDirector ofAthletics

Pat DingrandoDirector of

Construction & Facilities

Darrell AlexanderExecutive Director of

Human Resources

Wally RakestrawDirector of

Desktop Computing & Network Services

Doug BrownDirector of Management

Information Systems

Dan TurnerChief of Police

Gerard TafalloManager of

Communication Services

Directors ofHuman

Resources

Stacie GibsonLuis Olivas

Laura Ramirez


Jeff DelisleDirector of

Maintenance



Function and Responsibilities of the Business Services Division

The Deputy Superintendent of Business Services reports to the Superintendent. The Deputy oversees a myriad of functions that tie into the daily operations of the District and include primary lines of leadership for areas that include, but are not limited to, human resources, technology, budgeting, finance, tax collection, police, construction, maintenance, transportation and business services; thereby assuring that the District is operating in an efficient, effective and supportive role of the District’s mission. Direct report departments include: Police Department - The Alief Independent School District Police Department combines state-of-the-art technology with good, old-fashioned, people power to enhance security throughout the district 24 hours a day, 365 days a year. The Alief ISD Police Department provides a wide variety of services to the District, students, staff and patrons. Regardless of their specific job assignment, all police officers work toward a common District goal of providing a safe and secure environment. Management Information Systems (MIS) - The MIS Department is responsible for all administrative data recording and reporting. MIS supplies the systems, software and support for many areas including the Student Information System (SIS), finance and associated functions (e.g. purchasing, warehouse inventory, fixed assets, activity accounting, etc.), HR/Payroll, PEIMS and other regulatory reporting, District Common Assessments (DCA) document preparation and scoring, STAAR pre-coding and, supplies data to interface with many third party applications (e.g. food service, emergency callout, EDULOG transportation, DMAC, TSDS and others). Desktop Computing and Network Services - The Desktop Computing and Network Services Department provides engineering, installation, service and support for all aspects of technology for the Alief Independent School District. The areas of responsibility include, but are not limited to: network infrastructure, routers, switches, servers, desktops, printers, email, firewalls, file sharing, data reliability, internet access, web filtering, remote access and a wide variety of both productivity and instructional software applications. The Department is responsible for the evaluation, recommendation and procurement of technology to meet these needs and the needs of our District Long-Range Technology Plan. Services include full life-cycle project management and implementation processes. The Department includes a full service help desk, as well as an onsite technical support staff, and provides 24x7 up-time and reliability for critical network and server resources. Communication Services - The Communication Services Department supports the district by providing dial tone and voice mail services, processing interdepartmental and USPS mail, greeting visitors, routing calls to the appropriate destinations and meeting the printing needs of the campuses and facilities. Assistant Superintendents who report to Deputy Superintendent of Business Services include: The Assistant Superintendent of Finance oversees all segments of the departments supervised, thereby ensuring that sections under its leadership, including Accounting & Payroll, Tax Office, Purchasing & Warehouse and Nutrition are operating in an efficient, effective and supportive role of the District’s mission.

Direct report departments include: Accounting - The Accounting Department oversees the maintenance of all financial records (budget, payroll, accounts payable, investments, general accounting) for the District, in accordance with guidelines established by TEA and other regulatory agencies. Financial information is provided to the Board of Trustees on a monthly basis regarding cash disbursements, budget amendments, financial activity, investment balances and construction activities.


Function and Responsibilities of the Business Services Division (continued) Tax Office - The Tax Office staff takes pride in providing outstanding service to the Alief ISD taxpayers. Staff members promptly assist the taxpayers upon arriving at the office. The service continues with quickness and accuracy in order for a taxpayer to spend a short amount of their busy day in the tax office. Procurement & Distribution - The Purchasing Department seeks to conserve public funds and ensure fair and equitable treatment of all vendors. The Department is committed to a purchasing system that provides quality, integrity and increased competition. The Purchasing Department reviews all purchase order requests for compliance prior to approval, in addition to handling Request for Proposals and Formal Quotes. The Distribution side manages the day to day operations of the District’s warehouse facility including delivery or goods, maintaining adequate inventories and the distribution of goods to the District’s campuses and departments. Central Distribution also manages textbook inventory distribution and inventory as well as records management storage for the District. Nutrition - The Nutrition Department’s mission statement is to provide the highest quality food at the best possible prices, while ensuring the choices of food are enjoyed by students and staff. Nutrition Department personnel oversee daily meal service to the schools, catering services, food warehousing operation, recycling services and the District Student Wellness Program.

The Assistant Superintendent of Human Resources plans, coordinates and supervises the operation of the Department of Human Resources in such a way as to enhance the morale of school district personnel, to promote the overall efficiency of the school system and to maximize the educational opportunities and benefits available to each individual child.

Direct report departments include: The Human Resources Department consists of four overlapping departments that work together to assist the District in meeting its instructional and operational goals. Staffing and Recruitment - This is a year-round process that involves the recruitment, screening and employment of instructional and non-instructional staff. The HR Recruiting & Staffing personnel communicate with applicants, campus and departmental administrators and new employees. Employee Relations - Employee Relations issues related to employee performance, employee misconduct and investigations are shared between the Asst. Supt. of Human Resources, the Executive Director of Human Resources and three Directors of Human Resources. Issues related to contract terminations, renewals and extensions are handled by the Asst. Supt. of HR, as well as EEOC (Equal Employment Opportunity Commission) claims of discrimination. Other employee relations functions handled by Employee Relations staff are: medical leaves of absences, compensation, position control, service records, records retention and management and general employee services.

Substitute Office - The Substitute Office is responsible for the hiring and assignment of substitutes, primarily for teachers, for all District campuses. This is a year-long process as new applicants are screened, hired and provided training prior to entering into a classroom. The Substitute Office generally establishes a pool of 800+ available substitutes per year that is replenished throughout the year. In addition, the Substitute Office is responsible for handling and tracking employee absences.


Function and Responsibilities of the Business Services Division (continued)

Risk Management - The Risk Management division of Human Resources handles all of the administration of the District benefits plans available to all employees including the Wellness Plan for Staff. This division also is responsible for coordinating medical leaves associated with workers’ compensation, processing injury claims and unemployment claims. In addition, the Risk Management responsibilities include limiting or minimizing the District’s risk of loss by managing proper insurance coverage and by establishing and maintaining a safe workplace for all employees.

The Assistant Superintendent of Support Services oversees all segments of the departments of Transportation, Maintenance & Operations, Athletics and Construction to ensure coordination between other departments and campuses.

Direct report departments include: Transportation - The Transportation Services Department is dedicated to providing safe and efficient bus service to all students in the district. In addition to the standard service to and from school, the department is also responsible for driving duties for field trips, shuttles, tutorials and other after school programs. The Department also provides fuel, maintenance and mechanical services to the entire district fleet of 500 vehicles. Athletics - Athletics is an integral part of the total school program. It is an extension of the instructional program. It is broad based and extends to all with athletic interest an opportunity to participate in sport(s) of their choice. The purpose is to provide a successful program that will promote the leadership, discipline, talents, character and personality of each student involved. Construction and Facilities - This department effectively organizes and supervises architects, consultants and contractors to design, renovate, restore and construct new or existing educational/support facilities for the District. Maintenance & Operations - The Department of Maintenance & Operations strives to provide the most efficient and effective service possible to promote a safe, clean and healthy environment conducive for teaching and learning. The Maintenance Department provides ongoing preventative maintenance, repairs, restoration and new construction for all the facilities throughout the District. In order to accomplish these tasks, the Department is divided into seven departments, each headed by a foreman. These departments/disciplines are: Electrical, HVAC, Plumbing, Energy Management, Audio/Visual, Special Projects/Warehouse and Architectural. The Operations Department is responsible for maintaining a clean and healthy environment within all the district facilities. This is accomplished through the efforts of a dedicated staff of custodians, assistant and head custodians and custodial foreman. The upkeep of the district grounds falls under the responsibility of the Grounds Department. Finally, all pest control operations and Indoor Air Quality Issues are addressed by the Pest Control Department.


Ava MontgomeryDeputy Superintendent ofCurriculum & Instruction

District Organizational Chart - Instruction

Maggie CuellarArea Superintendent

Dr. Sue PageArea Superintendent

Nancy TrentArea Superintendent

Kathy JahnExecutive Director of


Bill MarshallDirector of Career &Technical Education

Janine HokeDirector of Professional Growth & Improvement

Patricia CantuDirector of Second

Language EducationTyra WalkerDirector of Guidance &

Counseling

Martha BissettDirector of

Special Education

Joni ManiatisDirector of


Karla KesslerDirector of

Federal Programs

Natalie MartinezDirector of

Accountability & Assessment

Campus PrincipalsArea A

BestBoone

ChambersHorn

LiestmanSmithSneed

KlentzmanYoungblood

AlbrightOlleKerr

HNGCHastings

SOAR/LINC/NHS

Campus PrincipalsArea BBush

ChancellorCummings

HearneHeflinLandisMartinOutleyYouens

BudewigOwens

AMSO’Donnell

TaylorALC/Crossroads

Campus PrincipalsArea C

AlexanderCollinsHicks

HolmquistKennedyMahanayPetrosky

ReesMataMillerHolub

KilloughAECHSENGCElsik


Pam LoweDirector of

Instructional Technology

Jackie ArmwoodDirector of

Student Services



Function and Responsibilities of the Instruction Division

The Deputy Superintendent of Instruction reports to the Superintendent and is responsible for the effective and efficient operation of the Division of Instruction. Direct report departments/personnel include: 3 Area Superintendents – Each of these area superintendents have 14-15 campuses ranging from elementary to high school. They supervise and evaluate program goals and objectives of campuses to ensure compliance with district and state goals. Supervision is also exercised over the professional and support staff. They also coordinate the summer school programs for all levels.

Direct report campuses include: Area A – Secondary Schools – Hastings, Hastings Ninth Grade Center, Kerr, Albright, Olle and SOAR/LINC/NHS. Elementary Schools – Best, Boone, Chambers, Horn, Liestman, Smith, Sneed, Klentzman, and Youngblood. Area B – Secondary Schools – Taylor, Alief Middle School, O’Donnell, and Crossroads. Elementary Schools – Bush, Chancellor, Cummings, Hearne, Heflin, Landis, Martin, Outley, Youens, Budewig, Owens, and ALC.

Area C – Secondary Schools – Elsik, Elsik Ninth Grade Center, Alief Early College High School, Holub, and Killough. Elementary Schools – Alexander, Collins, Hicks, Holmquist, Kennedy, Mahanay, Petrosky, Rees, Mata, and Miller.

The Director of Student Services supervises and evaluates the Pupil Personnel Services Department; provides assistance to campuses/principals as needed; oversees Health Services, and assists the Area superintendents with parent calls

Direct report departments/personnel include: Coordinator of Health Services Pupil Personnel Services – This department works with campus administrative personnel to ensure compliance with state and district regulations regarding discipline proceedings; coordinates the district’s enrollment office; acts as a liaison between campus administration and law enforcement agencies, juvenile justice agencies and the district’s law firm; facilitates the “Draw” each fall and ensures compliance with the district’s policy regarding student transfers; conducts expulsion hearings for students involved in major policy violations; and coordinates the development and revision of the Student Code of Conduct.

The Director of Federal Funds supervises Federal Programs (Title I, Title II, Title III, Title IV, Title V); grant programs and funding; Teacher Incentive Programs; Family Engagement; After School Program; and State Programs such as Optional Extended Year, Accelerated Reading Initiative and Accelerated Math Initiative. Direct report personnel include:

Compliance Coordinators, After School Program Coordinator and Family Engagement Coordinator

The Director of Accountability & Assessment oversees the evaluation of programs, coordinates assessment for the continual improvement of the instructional program, coordinates the district’s attendance services, monitors student attendance to analyze areas of concern and assists in the development of the district’s data integrity plan for PBMAS (Performance Based Monitoring Analysis System).

Direct report personnel include:

Coordinators of Accountability and Data


Function and Responsibilities of the Instruction Division (continued)

The Executive Director of Curriculum and Instruction supervises the implementation of curriculum and instruction; ensures compliance with TEKS and all state or federal requirements; supervises the preparation of district, state and federal reports; participates in P16 and Higher Ed partnerships as well as provides training for administrators and leadership teams.

Direct report departments/personnel include: The Director of Curriculum and Instruction provides leadership for the implementation of curriculum and instruction, supervises and evaluates program goals and objectives of programs designed to meet the needs of special populations and coordinates translation of materials. Special populations include RTI, Gifted and Talented, Advanced Placement and Pre-Advanced Placement. Other departments under the Director’s supervision include Fine Arts and Health/Wellness.

Direct report personnel include: Instructional Content Coordinators – Elementary and Secondary English Language Arts, Math, Science and Social Studies

Coordinators – RTI, Advanced Academic Services and Health/Wellness Services

Director of Special Education oversees the administration of special education services for students of the district with disabilities and in the coordination and delivery of comprehensive instructional and supportive services for students with disabilities.

Direct report personnel include: Special Education Coordinators – Compliance, Instructional and Assessment

The Director of Guidance and Counseling oversees the coordination of the guidance curriculum, responsive services, individual student planning and systems support; College and Career Readiness for students; the Crisis Team; Homeless and Pregnancy Services and ensures compliance with TEKS and HB5. The Director of Career and Technology Education oversees the Career and Technology Education program and partnerships to support the CTE pathways.

Direct report personnel include: Content Coordinators - CTE and Digital Literacy

The Director of Second Language Education oversees the administration of services for the ESL, Bilingual, Dual Language and LINC programs; ensures compliance with all state and federal guidelines; and provides training for staff.

Direct report personnel include: Coordinator of Second Language Education

The Director of Professional Growth and Improvement oversees the coordination of professional development for all staff, all programs organized by the Prevention and Safe School Specialists, the Alief Administrative Intern Program, Teacher of the Year and leadership development for all district assistant principals and first or second year principals.

Direct report personnel include: Content Coordinators - Professional Development and Teacher Induction Program

The Director of Instructional Technology oversees, evaluates and develops new uses of technology in the classroom and supervises the technology specialists at the campuses.

Direct report personnel include: Content Coordinator - Digital Literacy


SUPPORT FACILITIESA Administration Building

12302 High Star, 77072B Alief Support Facility/Tax Office

14051 Bellaire Blvd., 77083C Crump Stadium & Athletic Facilities

12400 High Star, 77072D Instructional Support Services

Bear/Ram Road(between Cook & Dairy Ashford)

E Maintenance Dept.12135 High Star, 77072

F MIS/Police Dept.12135 ½ High Star, 77072

G Ness Natatorium12400 High Star, 77072

H Printing Services/Warehouse12101 7th Street, 77072

I Purchasing12102 High Star, 77072

J Transportation6150 Synott, 77083

ALIEF INDEPENDENT SCHOOL DISTRICT

HIGH SCHOOLS50 Elsik High School

12601 High Star, 7707251 Elsik Ninth Grade Center

6767 S. Dairy Ashford, 7707252 Hastings High School

4410 Cook Road, 7707253 Hastings Ninth Grade Center

6750 Cook Road, 7707254 Kerr High School

8150 Howell Sugar Land Rd., 7708355 High School Annex

Located between Hastings &Elsik High Schools on High Star

56 Taylor High School7555 Howell Sugarland 77083

MIDDLE SCHOOLS40 Albright Middle School

6315 Winkleman, 7708341 Alief Middle School

4415 Cook Road, 7707242 Holub Middle School

9515 S. Dairy Ashford, 7709943 Killough Middle School

7600 Synott, 7708344 O'Donnell Middle School

14041 Alief Clodine, 7708245 Olle Middle School

9200 Boone Road, 77099

INTERMEDIATE SCHOOLS30 Budewig Intermediate School

12570 Richmond Ave., 7708231 Klentzman Intermediate School

11100 Stancliff, 7709932 Mata Intermediate School

9225 S. Dairy Ashford, 7709933 Miller Intermediate School

15025 Westpark, 7708234 Owens Intermediate School

6900 Turtlewood Dr., 7707235 Youngblood Intermediate School

8410 Dairy View Ln., 77072

ELEMENTARY SCHOOLS1 Alexander Elementary School

8500 Brookwulf, 770992 Best Elementary School

10000 Centre Parkway, 770363 Boone Elementary School

11400 Bissonnet, 770994 Bush Elementary School

9730 Stroud, 770365 Chambers Elementary School

10700 Carvel, 770726 Chancellor Elementary School

4350 Boone Road, 770727 Collins Elementary School

9829 Town Park Drive, 770368 Cummings Elementary School

10455 S. Kirkwood, 770999 Hearne Elementary School

13939 Rio Bonito, 7708310 Heflin Elementary School

3303 Synott, 7708211 Hicks Elementary School

8520 Hemlock Hill Dr., 7708312 Holmquist Elementary School

15040 Westpark Drive, 7708213 Horn Elementary School

10734 Bissonnet, 7709914 Kennedy Elementary School

10200 Huntington Place Dr., 7709915 Landis Elementary School

10255 Spice Lane, 7707216 Liestman Elementary School

7610 Synott, 7708317 Mahanay Elementary School

13215 High Star, 7708318 Martin Elementary School

11718 Hendon, 7707219 Outley Elementary School

12355 Richmond, 7708220 Petrosky Elementary School

6703 Winkleman, 7708321 Rees Elementary School

16305 Kensley, 7708222 Smith Elementary School

11300 Stancliff, 7709923 Sneed Elementary School

9855 Pagewood, 7704224 Youens Elementary School

12141 High Star, 77072

(all street addresses below are in Houston, Texas)

Updated 05/07

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Alief-Clodine

Stancliff

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35

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ALIEF LEARNING CENTER60 Alief Learning Center

4427 Belle Park, 7707261 Crossroads

ISC Bear/Ram Road

41Clarewood

24

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12



Financial Structure and Basis of Accounting

Description of Entity The Alief Independent School District is an independent public educational agency operating under applicable laws and regulations of the State of Texas. Alief encompasses 36.6 square miles in southwest Houston. A seven member Board of Trustees elected to staggered three-year terms by the District’s residents autonomously governs the District. The Texas Education Agency and Southern Association of Colleges and Schools provide the District’s K-12 education accreditation. Enrollment in the District’s 24 elementary, 6 intermediate, 6 middle, 2 ninth grade centers, 4 traditional high schools, 1 early college high school and 3 alternative education programs is estimated at 47,466 for the 2016-17 fiscal year. Fund Accounting / Basis of Accounting / Budgeting The Alief ISD accounting system is operated on a fund basis. A fund accounting system defines each fund by fiscal period and a self-balancing set of accounts including assets, liabilities, fund equity, revenues and expenditures. The funds and accounts of the District have been established under the rules prescribed in the Financial Accounting and Reporting Module of the Texas Education Agency Financial Accountability System Resource Guide. The Alief ISD accounting system is maintained in accordance with generally accepted accounting principles (GAAP) established by the Governmental Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB) for accounting treatments not specified in GASB pronouncements. This budget document contains detailed information for all funds for which the Board of Trustees is required to adopt annual budgets. Budgets for all funds (except for the Capital Projects Fund budget, which is not legally adopted on an annual basis) are prepared using the modified accrual basis of accounting which is the same method that is used for accounting and for financial reports. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for principal and interest on general long-term debt, which is recognized when due. Funds with Annually Adopted Budgets Texas Agency Education legal requirements state that 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.

General Fund The General Fund is the primary operating fund. It 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 is used to account for all financial transactions not properly includable in other funds. The principal sources of revenue include local property taxes, state reimbursement for professional salaries and other operating expenditures and interest on fund investments. Expenditures include all costs necessary for the daily operation of the District except for specific programs funded by the federal or state government, food service, debt service and capital projects.


Financial Structure and Basis of Accounting (continued)

Fund with Annually Adopted Budgets (continued) Food Service Fund The Food Service Fund is a Special Revenue Fund. Special Revenue funds are used to account for funds awarded to the District for the purpose of accomplishing specific educational tasks as defined by grantors in contracts or other agreements. The Food Service Fund is used to account for the District’s Food Services Program, including local, state and federal revenue sources and all costs associated with the operation of the program. Debt Service Fund The Debt Service Fund is used to account for the payment of interest and principal on all bonds of the District. Primary sources of revenue for the debt service fund are local property taxes and the state instructional facilities and existing debt allotments.

Major Funds for Financial Reporting In the District’s Comprehensive Annual Financial Report, the District is required to identify certain major funds. The General Fund is always a major fund by definition. The District may report as major funds whatever other individual governmental funds they believe to be of particular importance, e.g. Debt Service Fund at Alief. Governmental funds other than the General Fund must be reported as major funds if they meet both criteria:

10% of any of the total governmental fund (199 to 699) assets, liabilities, revenues, or expenditures

5% of the aggregate total for both governmental funds and enterprise funds of any one of the items for which it met the 10% rule

Food Service is considered a program within the Special Revenue Fund which is a major fund at Alief. The District reports both internal service and enterprise proprietary funds in its Comprehensive Annual Financial Report, but these funds are not major. Also, these funds do not have annually adopted budgets, and, thus, are not included in this document.



Classification of Revenues and Expenditures

Section 44.007 of the Texas Education Code requires that a standard school district fiscal accounting system be adopted by each school district. The system must meet at least the minimum requirements prescribed by the State Board of Education and also be subject to review and comment by the state auditor. Additionally, the accounting system must conform with Generally Accepted Accounting Principles (GAAP). This section further requires that a report be provided at the time that the school district budget is filed, showing financial information sufficient to enable the State Board of Education to monitor the funding process, and to determine educational system costs by school district, campus and program. A major purpose of the accounting code structure is to establish the standard school district fiscal accounting system required by law. Although certain codes within the overview may be used at local option, the sequence of the codes within the structure, and the funds and chart of accounts, are to be uniformly used by all school districts in accordance with GAAP. Basic System Expenditure Code Composition Fund Code – A mandatory 3-digit code is to be used for all financial transactions to identify the fund

group and specific funds. The first digit refers to the fund group, and the second and third digits specify the fund.

Function Code – A mandatory 2-digit code that identifies the purpose of the transaction is applied to expenditures. The first digit identifies the major service area and the second digit refers to the specific function within the area.

Object Code – A mandatory 4-digit code identifying the nature and object of an account, a transaction or a source. The first of the four digits identifies the type of account or transaction, the second digit identifies the major area and the third and fourth digits provide further sub-classifications.

Sub-Object – Optional code. Used at Alief ISD to provide special accountability for certain programs or areas.

Organization Code – A mandatory 3-digit code identifying the organization; i.e., campus, department. Fiscal Year Code – A mandatory single digit code that identifies the fiscal year of the transaction or

the project year of inception of a grant project. Program Intent Code – A 2-digit code used to designate services provided to students. Optional Code 3, 4, and 5 – Optional code that may be used to further describe the transaction. District revenues are classified by fund and object or source. There are three major sources: local sources, state sources and federal sources. Expenditures budgets are legally adopted at the fund and function level. However, within this document we have included several additional presentations of expenditures. These presentations segregate expenditures by either organization or by major object. Major object codes are used to describe the type of items purchased or services obtained. The major object codes used in this document are: payroll and related costs, purchased and contracted services, supplies and materials, other operating expenditures and capital outlay. Fund codes have been previously described in the preceding Financial Structure section. Following is a description of the function codes used throughout this document.


Function Codes General Descriptions

Class Detail Description ________________________________________________________________________ 10 Instruction and Instructional Related Services 11 Instruction

This function is used for activities that deal directly with the interaction between teachers and students. This function includes expenditures for direct classroom instruction and other activities that deliver, enhance or direct the delivery of learning situations to students. Expenditures for the delivery of instruction in regular program basic skills, bilingual and ESL programs, compensatory, remedial or tutorial programs, gifted and talented educational programs and vocational education programs are classified in function 11. For example, function 11 includes classroom teachers, teacher aides and graders, but does not include curriculum development (13) or principals (23).

12 Instructional Resources and Media Services

This function is used for expenditures that are directly and exclusively used for resource centers, establishing and maintaining libraries and other major facilities dealing with educational resources and media. For example, function 12 includes librarians, but does not include textbooks (11) or reference books in the classroom (11).

13 Curriculum Development and Instructional Staff Development

This function is used for expenditures that are directly and exclusively used to aid instructional staff in planning, developing and evaluating the process of providing learning experiences for students. This function also includes expenditures related to research and development activities that investigate, experiment and/or follow-through with the development of new or modified instructional methods, techniques, procedures, services, etc. For example, this function includes staff who research and develop innovative, new, or modified instruction and staff who prepare inservice training for instructional staff, but does not include salaries of instructional staff when attending inservice training (11 or 12).

20 Instructional and School Leadership 21 Instructional Leadership

This function encompasses those district-wide activities which have as their purpose managing, directing and supervising the general and specific instructional programs and activities. For example, function 21 includes instructional supervisors, and Assistant Superintendent for Instruction, but does not include principals (23).

23 School Leadership

This function includes expenses for directing, managing and supervising a school. It includes salaries and supplies for the principal, assistant principal and other administrative and clerical staff, including attendance clerks.



Class Detail Description ________________________________________________________________________ 30 Support Services - Student 31 Guidance, Counseling, and Evaluation Service

This function includes expenses for testing and assessing students’ abilities, aptitudes and interests with respect to career and educational goals and opportunities. It includes psychological services, testing and counseling.

32 Social Work Services

This function includes expenditures which directly and exclusively promote and improve school attendance. Examples include visiting teachers, home visitor aides and truant officers.

33 Health Services

This function embraces the area of responsibility providing health services which are not a part of direct instruction. It includes medical, dental and nursing services.

34 Student Transportation

This function includes the cost of providing management and operational services for transporting students to and from school. Function 34 includes transportation supervisors and bus drivers, but does not include field trips (11) or student organization trips (36).

35 Food Services

This function includes the management of the food service program at the schools and the serving of meals, lunches, or snacks in connection with school activities. Function 35 includes cooks and food purchases, but does not include concession stands (36).

36 Cocurricular/Extracurricular Activities

This function incorporates those activities which are student and curricular related, but which are not necessary to the regular instructional services. Examples of co-curricular activities are scholastic competition, speech, debate and band. Examples of extracurricular actives are football, baseball, etc. and the related activities (drill team, cheerleading) that exist because of athletics. Function 36 includes athletic salary supplements paid exclusively for coaching, directing or sponsoring extracurricular athletics, but does not include salaries for teaching physical education (11).

40 Administrative Support Services 41 General Administration

This function includes expenses incurred for the overall administrative responsibilities of the school district. It includes expenses for the School Board, superintendent’s office, tax office, personnel services, financial services and administrative attendance personnel.

50 Support Services - Non Student Based 51 Plant Maintenance

This function deals with expenditures made to keep buildings, grounds, and equipment safe for use and in efficient working condition. This function also includes expenditures associated with warehousing and receiving services. Examples include janitors, facility insurance premiums, utilities and warehouse personnel.



Class Detail Description ________________________________________________________________________ 50 Support Services - Non Student Based (continued) 52 Security and Monitoring Services

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. Examples include police and crossing guards.

53 Data Processing Services

Non-instructional data processing services which include computer facility management, computer processing, systems development, analysis and design. Personal computers (PC’s) that are stand alone are to be charged to the appropriate function. Peripherals, including terminals and printers, are to be charged to the appropriate function.

60 Ancillary Services 61 Community Services

This function encompasses all other activities of the school district which are designed to provide a service or benefit to the community as a whole or a portion of the community. Examples would include recreation programs, public library services and parenting programs.

70 Debt Service 71 Debt Service

This function includes expenditures for bond and lease purchase principal, and all types of interest paid.

80 Capital Outlay 81 Facilities Acquisition and Construction

This function includes the acquisition of land and buildings, the remodeling of buildings and additions to buildings and installation and extension of service systems and other built-in systems.

90 Intergovernmental Charges

93 Payments to Fiscal Agent / Member District of Shared Services Arrangements This function code is used for expenditures that are for (1) payments from a member district to a fiscal agent of a shared services arrangement; or, (2) payments from a fiscal agent to a member district of a shared services arrangement.

95 Payments to Juvenile Justice Alternative Education Programs

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 also used to account for incremental costs associated with this activity.

99 Other Intergovernmental Charges

This function code is used for amounts paid to other governmental entities such as county appraisal districts for costs related to the appraisal of property.


Functional Category of Expend. General Fund Food Service Debt Service

11 Instruction Campuses

12 Instructional Resources & Media Campuses

13 Curriculum & Staff Development CampusesProfessional Growth Instructional Technology (50%)

21 Instructional Leadership InstructionCurriculumFederal ProgramsSpecial PopulationsSpecial EducationSecond Language EducationInstructional Technology (50%)

23 School Leadership Campuses

31 Guidance, Counseling & CampusesEvaluation Accountability & Assessment

Guidance & Counseling

32 Social Work Services Instruction

33 Health Services Campuses

34 Student Transportation Transportation

35 Food Services Nutrition Nutrition

36 Cocurricular/extracurricular CampusesAthletics

41 General Administration SuperintendentAccountingTax OfficeTelecommunicationsHuman ResourcesRisk Management

51 Plant Maintenance & Operations CampusesProcurement & DistributionMaintenance & Custodial

52 Security and Monitoring Services Police Department

53 Data Processing Services MIS DepartmentDesktop Services

61 Community Service CampusesPublic Relations

71 Debt Service Principal & Interest

81 Facilities Acquisition & Const. Construction & Facilities

Department / Fund Matrix




Significant Financial Policies and Procedures The following financial policies and procedures of the District significantly influence the development of the annual budget.

Cash Management The District’s cash management goals are as follows:

Ensure proper collateralization of deposits. Ensure adequate balances to cover cash disbursement needs. Maximize interest earnings. Minimize bank charges.

These goals are accomplished by daily monitoring of cash balances by the District through on-line banking. The District maintains a balance on hand in the local depository bank sufficient to offset bank charges and meet cash flow needs. With the extremely low interest rate environment, the district saves more in bank charges than can be earned in the pools by maintaining a higher balance in the depository bank. Excess amounts are transferred into one of three investment pools used by the District (Texpool, the Local Government Investment Cooperative (LOGIC) and LoneStar). Additionally, government agency securities are purchased after considering yield and cash-flow projections. Investment Policies The Board of Trustees has adopted a written investment policy regarding the investment of its funds as defined in the Public Funds Investment Act of 1995. This policy authorizes the District to invest in obligations of the U.S. Treasury, the State of Texas, or certain U.S. Agencies, certificates of deposit, repurchase agreements, commercial paper, money market and no-load mutual funds and public funds investment pools as permitted by Chapter 2256, Texas Government Code. The main goal of the investment program is to ensure safety of investments, as well as to maximize financial returns within current market conditions in accordance with the District’s investment policy. The investment portfolio shall be diversified in terms of investment instrument, maturity scheduling and financial institutions to reduce the risk of loss. Monitoring is performed quarterly as investment reports are submitted to the Board of Trustees for review. In addition, the District investment officer annually presents a comprehensive report on the investment program and investment activity. Debt Management Debt service is a major area of cost due to the District’s building and capital improvements program which is primarily financed by the sale of general obligation bonds. Debt management policies seek to provide the most favorable climate for the District debt projects while upholding the highest rating possible for debt instruments.

All debt service obligations will be met when due (currently February 15th and August 15th of each year). On February 1st of each year, outstanding taxes become delinquent, which permits the collection of a large majority of taxes levied before the long-term debt payments are due.

Long-term financing will be restricted to capital projects and purchases of related equipment. Long-term bonds will not be used to finance current operations. The District will cooperate and communicate with bond-rating agencies and work toward

obtaining the most favorable bond rating possible. Outstanding obligations will be reviewed frequently to ensure the most favorable funding structure

for the District. All necessary information and material regarding the District’s financial status will be provided to

the appropriate parties.


Significant Financial Policies and Procedures (continued) Debt Management (continued) The District continues to have excellent underlying bond ratings. The “AAA” long-term rating on the District’s bonds reflects the Texas Permanent School Fund Guarantee. The underlying rating on the District’s bonds is “Aa1” with Moody’s Investors Service and “AA“ with Standard and Poor’s Ratings Services. The ratio of net bonded debt to assessed value for the District is 1.36%. Educational legislation has eliminated limits on outstanding debt. However, prior law limited debt to 10% of the assessed value, and the District is well below that level. Budgeting Budget planning shall be 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 shall be a part of each month’s activities. Fund Balance Classifications The fund balance in governmental funds has been classified as follows to describe the relative strength of the spending constraints as per GASB 54. The following are estimated and are unaudited.

General Debt Service Food Service

Fund Fund Fund

Nonspendable:

Nonspendable - inventories 907,959$ 381,654$

Restricted:

Restricted - grant funds 4,757,088

Restricted - debt service 5,353,132$

Committed:

Committed - construction 7,500,000

Committed - equipment 3,500,000

Committed - self-insurance 3,000,000

Committed - other 1,500,000

Assigned:

Assigned - other 7,000,000

Unassigned 76,705,386

Projected Fund Balance - 8/31/16 100,113,345$ 5,353,132$ 5,138,742$

Fund Balance


Significant Financial Policies and Procedures (continued) Reserve Policies

General Fund – The District strives to maintain a general fund balance equal to approximately three months of operating expenditures.

Debt Service Fund – The District strives to maintain a debt service fund balance of not more than 1/12th of the subsequent year’s required principal and interest payments for all outstanding bonds. If the fund balance exceeds this level, the excess is considered a reserve and is subject to rebate under arbitrage regulations.

Food Service Fund – The fund balance for food service should not exceed three months of average food service operations expenditures. Average monthly food service expenditures are calculated by dividing the subsequent year’s budgeted expenditures by ten months since the food service department only operates for ten months out of the year.

Any exceptions to these reserve policies are explained in the corresponding sections of this document.

Risk Management The District’s risk management program encompasses various means of protecting the District against loss. Property and casualty insurance is provided by commercial carriers and liability insurance coverage is provided by participation in a public entity risk pool administered by the Texas Association of School Boards. In addition, health insurance and workers’ compensation risks are self-funded and include excess loss insurance policies for claims exceeding a specified limit. Independent Audit and Financial Reporting In accordance with Section 221.256, Texas Education Code, public school districts in Texas shall have their accounts audited annually. The audit shall be made on an organization-wide basis, and shall involve all fund types and account groups of the school district. In addition to meeting the requirements set forth in state statutes, the audit is also designed to meet the requirements of the federal Single Audit Act of 1984 and the related provisions of OMB Circular A-133 “Audits of State, Local Governments, and Non-Profit Organizations.” Once the annual audit is complete, a Comprehensive Annual Financial Report is prepared and submitted to the Texas Education Agency for review. This report is designed to meet the specific monitoring needs of the Texas Education Agency. The report also conforms to the standards of both the Association of School Business Officials International and the Government Finance Officers Association.

General Debt Service Food Service

Fund Fund Fund

Projected Fund Balance - 8/31/17 100,113,345$ 5,353,132$ 5,138,742$

2016-17 Budgeted Expenditures 426,143,609 30,604,095 27,280,000

Number of months 2.82 2.10 1.88

Fund Balance



Budget Policies and Development Procedures

The State, the Texas Education Agency (TEA), and each local district formulate legal requirements for school district budgets. Legal Requirements Sections 44.002 through 44.006 of the Texas Education Code establish the legal basis for budget development in school districts. The following items summarize the legal requirements from the code:

The Superintendent is the budget officer for the District and prepares or causes the budget to be prepared.

The district budget must be prepared by a date set by the State Board of Education, currently August 20.

The President of the Board of Trustees must call a public meeting of the Board of Trustees, giving ten days public notice in a newspaper, for the adoption of the District budget. Any taxpayer in the District may be present and participate in the meeting.

No funds may be expended in any manner other than as provided for in the adopted budget. The Board does have the authority to amend the budget or adopt 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. Annual budgets must be prepared for the following funds: General Fund, Debt Service Fund, and Food Service Special Revenue Fund. Budget Development Process Teachers, principals, community members and other staff of the District, under the direction of the Assistant Superintendent for Finance, the Deputy Superintendent for Administration and the Superintendent, develop the budget. All expenditure allocations are determined based on projected revenue from state and local sources with the goals of maintaining an appropriate fund balance and combined tax rate while still meeting District educational goals. The budget process begins in January when the Long-Range Plan is presented to the Board of Trustees. The enrollment projections contained in this plan form the basis for significant budgetary decisions including per pupil allocations to each campus, instructional staffing allocations and other required service levels. Once the Long-Range Plan is approved, the Board of Trustees can begin discussions concerning budget strategies and priorities, and establish the budget calendar. The Assistant Superintendent for Finance prepares revenue projections for all funds. These projections are based on enrollment projections, estimates of local tax revenue, State funding formulas and other significant factors. State funding formulas are extremely complex. The Texas Legislature meets every other year, and this is when changes are made to the state funding formulas. Salaries and benefits comprise approximately 87% of the annual operating budget. Therefore, the Board of Trustees gives careful consideration to staffing allocations for both instructional and non-instructional positions. Additional personnel units are evaluated by the Human Resources Department each year and after extensive review and analysis, recommendations are presented to the Board of Trustees. Personnel units are allocated to each campus based on projected student enrollment following State mandated ratios, as applicable. The budget amounts are then developed by the Human Resources Department utilizing approved staffing guidelines and estimates of costs for each position. Projected costs for each position are based on the average cost of employees currently filling each position.


Budget Policies and Development Procedures (continued) Budget Development Process (continued) Supplemental pay (coaches, department heads, etc.) is approved on a year-to-year basis and does not become part of the base salary of an employee. A salary supplement may be changed upward, downward or eliminated as the Board of Trustees deems is in the best interest of the District. In order to decentralize the budget process for non-payroll related budget allocations, site-based decision making teams, working under the direction of each campus principal, contribute extensively to campus budget decisions. Each campus receives a basic allotment per student to be used for supplies, materials, equipment, staff development and other appropriate instructional costs. Decisions concerning utilization of this allocation are by made by the site-based decision making teams. Up to 10% of the basic allotment may be used for capital outlay items. Start-up costs for new educational programs are evaluated and recommended for approval by the Instruction department. Budgets for non-campus units are developed by department heads and reviewed by the Budget Committee. The Budget Committee consists of the Superintendent, the two Deputy Superintendents and the Assistant Superintendent for Finance. Zero-based budgeting is used for all non-campus budgets. The Assistant Superintendent for Finance develops the Debt Service Fund budget. This budget is constructed based primarily on tax base assumptions (for local revenue projections), State funding estimates and required and projected debt retirement requirements. The Food Service Fund budget is prepared by the Executive Director for Nutrition Services and is then evaluated by the Budget Committee. Following this development process, consolidated budgetary information is presented to the Board of Trustees in workshops and regular meetings. This information is summarized in a variety of different presentations and line item detail is provided, as requested, through written and verbal supporting information. Significant dates and events included in the budget development process are summarized on the budget calendar on the following pages of this document. Capital Improvement Budget Policies Capital Projects Funds are used to account for the proceeds of general obligation bonds and related interest earnings and the expenditures of these funds for the construction and equipping of new school facilities, to purchase school sites and renovations or repair of existing facilities. The Board of Trustees does not formally adopt the Capital Projects Funds budgets annually. These budgets are prepared on a project basis, based on the proceeds available from bond issues and planned expenditures outlined in applicable bond ordinances. Capital Projects Fund equity is re-appropriated in each year’s budget, through budget amendments, until all available funds for acquisition and construction of facilities are utilized. Each major construction contract is approved based on the existing availability of bond proceeds and/or approved but unissued bonds. However, the impact of the Capital Projects Funds budgets must be considered during development of the annual budgets for all other funds. Future operating costs (staffing, utilities, etc.) associated with capital improvements and new facilities must be projected and included in the General Fund budget. Repayment of bonds issued for capital projects must be included in Debt Service Fund projections. The Long-Range Plan documents and coordinates discussion of this impact.

Additionally, certain capital outlay expenditures are budgeted in the General Fund. As noted above, each campus may use up to 10% of their total allocation for capital expenditures and other furniture and equipment costing between $500 - $5000. Other capital needs are provided for in the General Fund, based on department head requests during the budget hearings.


Day Date Time

Board Retreat Saturday 2/20/2016 8:00 a.m.Review of key factors - enrollment, value, fund balance, etc.Preliminary budget discussion General fund budget overview - current year & next yearDebt Service fund - long range plan

Personnel requests for non-campus departments Friday 2/26/2016Request forms for additional personnel or personnel reclassifications

due to Human Resources

School Board Workshop Tuesday 3/8/2016 6:30 p.m.Review budget calendar/timelinesReview teacher allocationsReview campus base per-pupil allocationsReview 2016-17 general fund revenue estimates

Information to Principals Thursday 3/10/2016Principals receive budget calendar via e-mailPrincipals receive grade level enrollment projections via e-mailPrincipals receive teacher allocation charts via e-mailPrincipals receive campus base per-pupil allocations via e-mail

Spring Break

Personnel Budget Hearings Monday 3/21/2016 8:30 a.m.Preliminary review of personnel requests during Supt's Council

meeting

School Board Meeting Tuesday 3/22/2016 6:30 p.m.Debt Service FundFood Service Fund

Prepare Budget Module for 2016-17, including position records Wednesday 3/23/2016Accounting/MIS/HRRoll budget codes to new yearMIS creates starting position recordsPersonnel begins to adjust records for the new year

School Board Workshop Tuesday 4/5/2016 6:30 p.m.Discussion of "time sensitive" personnel requests, if any

Includes those requests that we need to begin hiring processprior to June

District Workshop - Secretary Annual Training

Board room Tuesday 4/5/2016 1:00 p.m.Brief overview of budget process & allocations Wednesday 4/6/2016 9:00 a.m.Budget input data entry trainingBudget code reviewTravel policy reviewQuestions & AnswersSecretaries - RSVP via e-mail to Samantha Black

Open Access to Budget Module Monday 4/11/2016

HR completes input of preliminary staffing information Thursday 4/14/2016

Meeting with Educational Improvement Council Tuesday 4/19/2016 4:15 p.m.Room #750 - old Board roomBudget DiscussionBudget priority discussion

Will last approx. 2 hrs.


Budget Calendar 2016-17

Choose one date

Event

03/14/2016 thru 03/18/2016


Day Date Time


Budget Calendar 2016-17

Event

School Board Meeting Tuesday 4/19/2016 6:30 p.m.2015-16 Projection Update2016-17 Budget UpdateConsider approval of time sensitive personnel requests

MIS prepares preliminary salary/benefits projections Friday 4/22/2016

Close Budget Input System - Department Budgets Friday 4/22/2016

Departmental Budget Hearings Friday 4/29/2016 10:00 a.m.Budget Committee reviews all non-campus, non-personnel budget Monday 5/2/2016 1:00 p.m.

requests (Superintendent's Conference Room)

Receive certified estimate from HCAD Monday 5/2/2016HCAD required to provide estimate by April 30th

Close Budget Input System - Campus Budgets Friday 5/6/2016

School Board Budget Meeting Tuesday 5/17/2016 6:30 p.m.2015-16 Projection Update2016-17 Budget estimates update2016-17 Food Service Fund budget update2016-17 Debt Service Fund budget updateReview teacher starting salary and pay scaleDiscuss employee general pay raiseConsider approval of full staffing plan

School Board Workshop Tuesday 6/7/2016 6:30 p.m.2015-16 Projection Update2016-17 Budget estimates update

School Board Meeting Tuesday 6/21/2016 6:30 p.m.2015-16 Projection Update2016-17 Budget Update

School Board Meeting Tuesday 7/19/2016 6:30 p.m.2015-16 Projection Update2016-17 Budget UpdateApproval of tax rate to use in the newspaper publication

School Board Workshop Tuesday 8/2/2016 6:30 p.m.2016-17 Budget Update

Publish Notice of Public Meeting to Discuss Budget and Thursday 8/18/2016Proposed Tax Rate

Notice must be published not earlier than the 30th date or later thanthe 10th day before the date of the meeting

School Board Meeting - Budget and Tax Rate Adoption Tuesday 8/30/2016 6:30 p.m.Budget must be prepared by Aug 20th & adopted by Aug 31stDistricts may use the certified estimate to calculate effective and

rollback rates



Budget Administration and Management Process

Adoption of the official budget by the Board of Trustees is only the first step in the budget process. Following adoption, the budget administration and management process begins. The budget administration and management process is the process of regulating expenditures throughout the fiscal year to ensure that they do not exceed authorized amounts and that they are used for intended, proper and legal purposes. Expenditure Control and Approvals Expenditure appropriations are allocated between approximately 82 organizations or cost centers (campuses, departments, divisions, etc.). Each organization is assigned a budget manager (i.e., principal, department head). The budget manager is accountable for their organizations’ portion of the General Fund budget. Each budget manager is authorized to approve the expenditure of funds within their respective organization, provided that funds are expended in accordance with District purchasing procedures and legal requirements. This is accomplished through the use of the standard account code system prescribed by the Texas Education Agency, which includes an organization code. This code system is described in detail within this document. Each budget manager (or designee) is granted on-line access to the accounting codes for their organization. This access includes purchase order, check requisition, account inquiry and reporting capabilities. Purchase Orders The Board of Trustees approves all bid awards and contracts. Purchase orders are prepared for all tangible goods. Once a purchase order is entered and approved at the campus/departmental level, administrative regulations require that all purchase orders be forwarded to the Purchasing Department for verification of availability of funds, proper account coding and compliance with legal purchasing procedures. Purchasing then sends the P.O. to the appropriate vendor. Once the P.O. is printed and faxed or mailed, an encumbrance is entered into the account code. Encumbrances are reservations of appropriations for open purchase orders for goods that have not yet been received. The purpose of the encumbrance is to ensure that obligations are recognized as soon as financial commitments are made in order to prevent inadvertent over-expenditure of funds due to lack of information about future commitments. The majority of goods are received centrally at the Distribution Center. Distribution Center personnel enter receiving on-line or manually. Once the Accounts Payable Department matches the P.O., receiving information and vendor invoice, payment is made. Check Requisitions Check requisitions are used for payment for services, employee travel and relatively small dollar reimbursements. Check requisitions, along with the appropriate supporting documentation, are forwarded to the Accounting Department for verification, approval and payment. Amending the Budget The budget is legally adopted at the fund and function level. The Board of Trustees must, therefore, approve budget amendments that transfer funds between funds or functions. For example, appropriations for instruction cannot be transferred to administration without Board approval. All other required transfers that do not involve fund or function changes are reviewed, approved and processed by the Accounting Department.


Budget Administration and Management Process (continued) Amending the Budget (continued) To reduce the number of transfers that require processing by the Accounting Department, budgetary control accounts have been established so that budget managers are able to utilize their organization’s funds as necessary within the same fund, function, major object and sub-object without submitting an official budget amendment. Control accounts link several detail expenditure accounts to the same budgetary control balance. For example, assume that the general supplies detail account at a particular campus had no remaining budgetary balance and the warehouse supplies detail account in the same fund, function, major object (supplies) and sub-object had a remaining budget balance. An expenditure could be made from the general supplies account without doing a budget transfer, due to the fact that the control account (which includes the warehouse supplies account) had enough funds to cover the expenditure. Monitoring the Budget The District’s interactive, on-line budgetary accounting and control system provides many useful reports to assist Board members, Administrative Services personnel and budget managers in administering, monitoring and controlling the implementation of the budget. This system provides many checks on account balances to ensure that funds are not over-expended at the budgetary control account level. If sufficient funds are not available at the budgetary control account level, purchase orders and check requisitions cannot be generated. The Assistant Superintendent for Finance carefully monitors comparisons between budget and actual expenditures to maintain cost control and to ensure against overspending for payroll and related accounts. On a monthly basis, management reviews financial projection reports generated by the District’s accounting system. At any period of time during the year, financial projections through the end of the fiscal year can be generated. This is done by taking the expenditures through a certain specified period in the current year, divided by the percent of expenditures through this same period in the prior year divided by total actual expenditures in the prior year. This process of reviewing projected year-end expenditure levels, as well as current expenditure levels, provides an increased level of comfort in assuring budgetary compliance. Relevant financial reports are submitted to the Board of Trustees on a monthly basis. The final step in the budget monitoring process is the evaluation of the results of operations, which are presented annually in the District’s Comprehensive Annual Financial Report (CAFR). Reporting to the Texas Education Agency (TEA) The District budget must be submitted to TEA via the Public Education Information Management System (PEIMS) transmission process as of the date established in the annual instructions for the system. TEA monitors for compliance at the District level only. This monitoring is a legal requirement to ensure mandatory expenditure levels in certain areas. In addition, amended budgets are reflected on the schedules comparing budget and actual results in the Comprehensive Annual Financial Report. The requirement for filing the amended budget with TEA is formally met when the District submits its Comprehensive Annual Financial Report.


Financial

Overview

Financial Overview Financial Overview

The annually adopted budget includes the General, Debt Service and Food Service funds. The schedules on the following two pages show the combined budgeted revenues and expenditures of these three funds. Specific assumptions, trends and any challenges that affect revenues, expenditures and fund balance for these funds are discussed in the major funds sections of this document.

Revenues

Budgeted revenues are classified into three major sources: local, state and federal. Local revenues consist primarily of property taxes. State revenues consist of funding from the State of Texas based on school district funding formulas. Federal sources consist primarily of indirect costs of federal grants and SHARS (School Heath and Related Services) in the General Fund and from the National School Lunch and Breakfast programs in the Fund Service Fund. As evidenced on the following pages, the percentages of revenues by source has not changed greatly over the past five years.

Expenditures

Expenditures budgets are legally adopted at the function level. The following graph is by major functional category. Instruction related expenditures account for 59% of the District’s combined budgeted expenditures. The percent of expenditures spent in the instruction related category has

been between 57%-59% each of the last five years. Student instruction could not exist without counselors, nurses, bus drivers, and food service which make up the next largest category which is support services – student based at 15% of the total. The next largest category at 10% is support services non-student based which includes maintenance & operations, security and data processing services. The 2016-17 budget for debt service is $30.6M, which is only 6% of the combined budgeted expenditures.

Local40%

State52%

Federal8%

Instruction Related, 59%

Instructional & School

Leadership, 7%

Support Services

Student Based, 15%

Administrative Support

Services, 2%

Support Services - Non-Student Based, 10%

Community Service, 1%

Debt Service, 6% Construction, 0%

Other, 0%


Financial Overview (continued)

Fund Balance

Alief has a healthy fund balance which is recommended and necessary to mitigate current and future risks, such as revenue shortfalls or unanticipated expenditures. Sometimes due to these risks, projected/budgeted fund balance and actual ending fund balance are not the same. The chart below shows actual ending fund balance compared to budgeted fund balance for the last five years and the actual ending fund balance as a percentage of budgeted expenditures for each of these years.

2012‐13 2013‐14 2014‐15 2015‐16 2016‐17

Budgeted Expenditures 400,981,233$ 422,693,674$ 447,101,635$ 478,448,248$ 484,027,704$

Budgeted Ending Fund Balance 99,597,974 112,037,517 122,053,238 120,671,062 110,605,219

Actual (or Projected) Ending F/B

General Fund 98,770,866 105,311,066 102,413,345 98,913,345 100,113,345

Debt Service 4,305,077 5,605,798 5,814,132 6,353,132 5,353,132

Food Service 8,025,295 9,968,931 7,249,954 5,718,742 5,138,742

111,101,238 120,885,795 115,477,431 110,985,219 110,605,219

F/B as of % of Budgeted Expend. 27.71% 28.60% 25.83% 23.20% 22.85%

0.00%

5.00%

10.00%

15.00%

20.00%

25.00%

30.00%

35.00%

$100

$105

$110

$115

$120

$125

2012-13 2013-14 2014-15 2015-16 2016-17

Mill

ions

Fund Balance as a % of Expenditures


2016-2017

General Fund Debt Service Food Service Total

Revenues5710 Tax collections 161,970,410$ 25,915,266$ 187,885,676$ 5742 Investment earnings 700,000 65,930 50,000$ 815,930 5749 Miscellaneous 2,740,391 40,000 2,780,391 5751 Food services-meals 2,850,000 2,850,000

Total Local Revenues 165,410,801 25,981,196 2,940,000 194,331,997

5810 Foundation school program 229,253,895 229,253,895 5829 Miscellaneous state revenue 175,401 2,825,070 160,000 3,160,471 5831 Teacher retirement on-behalf 19,900,468 19,900,468

Total State Revenues 249,329,764 2,825,070 160,000 252,314,834

5919 Miscellaneous federal revenue 12,603,044 797,829 700,000 14,100,873 5921 School breakfast program 5,000,000 5,000,000 5922 National school lunch program 16,000,000 16,000,000 5933 USDA commodities 1,900,000 1,900,000

Total Federal Revenues 12,603,044 797,829 23,600,000 37,000,873

Total Revenues 427,343,609 29,604,095 26,700,000 483,647,704

Expenditures11 Instruction 275,039,943 275,039,943 12 Instructional resources & media 5,011,781 5,011,781 13 Curriculum & staff development 4,422,394 4,422,394 21 Instructional leadership 5,289,575 5,289,575 23 School leadership 28,616,191 28,616,191 31 Guidance, counseling & eval. 20,631,382 20,631,382 32 Social work services 361,480 361,480 33 Health services 5,847,997 5,847,997 34 Student transportation 14,212,748 14,212,748 35 Food services 150,000 27,280,000 27,430,000 36 Cocurricular/extracurricular 4,900,475 4,900,475 41 General administration 8,413,154 8,413,154 51 Plant maintenance & operations 37,199,952 37,199,952 52 Security and monitoring services 6,755,656 6,755,656 53 Data processing services 3,395,243 3,395,243 61 Community service 2,965,109 2,965,109 71 Debt service 30,604,095 30,604,095 81 Facilities acquisition & const. 860,529 860,529 93 Payments to fiscal agent 420,000 420,000 95 Payments to JJAEP 250,000 250,000 99 Other governmental charges 1,400,000 1,400,000

Total Expenditures 426,143,609 30,604,095 27,280,000 484,027,704

Excess of Revenues Over (Under) Expenditures 1,200,000 (1,000,000) (580,000) (380,000)

Fund Balance-Beginning-Projected 98,913,345 6,353,132 5,718,742 110,985,219

Fund Balance-Ending-Projected 100,113,345$ 5,353,132$ 5,138,742$ 110,605,219$


Combined Budget Summary: 2016-17General Fund, Debt Service Fund & Food Service Special Revenue Funds


2012-13 2013-14 2014-15 2015-16 2016-17Total Total Total Total Total

Revenues5710 Tax collections 141,519,789$ 143,850,230$ 157,546,125$ 174,741,010$ 187,885,676$ 5742 Investment earnings 248,000 220,000 175,287 172,586 815,930 5749 Miscellaneous 1,766,223 1,849,282 1,771,083 3,261,067 2,780,391 5751 Food services-meals 2,900,000 2,500,000 3,250,000 2,600,000 2,850,000

Total Local Revenues 146,434,012 148,419,512 162,742,495 180,774,663 194,331,997

5810 Foundation school program 199,208,953 223,288,960 227,634,587 241,127,710 229,253,895 5829 Miscellaneous state revenue 6,799,417 8,020,947 9,173,919 4,842,458 3,160,470 5831 Teacher retirement on-behalf 16,814,631 17,500,000 16,000,000 19,900,466 19,900,468

Total State Revenues 222,823,001 248,809,907 252,808,506 265,870,634 252,314,833

5919 Miscellaneous federal revenue 10,503,220 9,318,255 11,599,576 11,959,451 14,100,874 5921 School breakfast program 4,450,000 4,586,000 4,866,000 4,600,000 5,000,000 5922 National school lunch program 15,300,000 15,585,000 15,284,000 15,950,000 16,000,000 5933 USDA commodities 1,471,000 1,475,000 1,700,000 1,900,000 1,900,000

Total Federal Revenues 31,724,220 30,964,255 33,449,576 34,409,451 37,000,874

Total Revenues 400,981,233 428,193,674 449,000,577 481,054,748 483,647,704

Expenditures11 Instruction 223,089,986 233,841,550 250,331,424 274,719,189 275,039,943 12 Instructional resources & media 4,619,573 4,608,218 4,828,363 4,802,316 5,011,781 13 Curriculum & staff development 3,065,576 3,629,278 4,022,455 4,163,861 4,422,394 21 Instructional leadership 3,376,411 3,690,230 4,365,381 4,785,079 5,289,575 23 School leadership 23,551,595 24,354,808 25,774,512 28,043,476 28,616,191 31 Guidance, counseling & eval. 15,034,150 16,616,209 18,399,314 19,995,713 20,631,382 32 Social work services 293,609 273,295 310,210 370,142 361,480 33 Health services 4,163,670 3,918,577 4,600,220 5,292,856 5,847,997 34 Student transportation 11,609,203 14,080,160 15,822,798 16,369,036 14,212,748 35 Food services 24,980,000 25,063,000 27,705,050 26,533,500 27,430,000 36 Cocurricular/extracurricular 3,786,885 3,763,828 4,285,529 4,917,359 4,900,475 41 General administration 6,602,213 7,311,465 7,650,447 8,470,374 8,413,154 51 Plant maintenance & operations 35,175,921 40,372,252 38,448,324 38,118,117 37,199,952 52 Security and monitoring services 5,102,699 5,567,085 5,707,026 6,573,968 6,755,656 53 Data processing services 2,946,090 3,196,078 3,311,618 3,277,047 3,395,243 61 Community service 1,272,511 1,831,215 1,936,865 2,814,248 2,965,109 71 Debt service 28,406,482 27,907,292 26,649,170 26,179,524 30,604,095 81 Facilities acquisition & const. 1,844,659 609,134 737,929 702,443 860,529 93 Payments to fiscal agent 420,000 420,000 420,000 420,000 420,000 95 Payments to JJAEP 415,000 415,000 500,000 500,000 250,000 99 Other governmental charges 1,225,000 1,225,000 1,295,000 1,400,000 1,400,000

Total Expenditures 400,981,233 422,693,674 447,101,635 478,448,248 484,027,704

Revenues Over (Under) Expenditures - 5,500,000 1,898,942 2,606,500 (380,000)

Fund Balance-Beginning-Projected 99,597,974 106,537,517 120,154,296 118,064,562 110,985,219

Fund Balance-Ending-Projected 99,597,974$ 112,037,517$ 122,053,238$ 120,671,062$ 110,605,219$


Combined Budget SummaryGeneral Fund, Debt Service Fund & Food Service Special Revenue Fund

For the Years Ended August 31, 2013 - August 31, 2017 (Original Budgets)

375,000,000

425,000,000

475,000,000

525,000,000

2012-13 2013-14 2014-15 2015-16 2016-17

Revenue and Expenditure 5 Year Trend

Revenue Expenditures


General Debt Service Memo

Fund Fund Total

Requirements

Proposed Expenditure Budget 426,143,609$ 30,604,095$ 456,747,704$

Fund Balance Requirement 100,113,345 5,353,132 105,466,477

Total Requirements 526,256,954 35,957,227 562,214,181

Resources

Other Than Tax Levy:

Projected Fund Balance, 8/31/16 98,913,345 6,353,132 105,266,477

State Revenue 229,429,296 2,825,070 232,254,366

Federal Revenue 12,603,044 797,829 13,400,873

TRS On-behalf 19,900,468 19,900,468

Estimated frozen tax levy 5,704,175 912,668 6,616,843

Other Local Revenues (including delinquent

tax collections) 3,440,391 65,930 3,506,321

Total Non-Tax Resources 369,990,719 10,954,629 380,945,348

Revenue Required From Current Tax Levy 156,266,235 25,002,598 181,268,833

Computation of Tax Rate

Revenue Required From Property Tax Levy 156,266,235 25,002,598 181,268,833

Collection Rate Factor 98.87% 98.87% 98.90%

Required Property Tax Levy 158,032,043 24,213,552 183,262,790

Adjusted Net Estimated Taxable Value 14,054,881,661 14,054,881,661 14,054,881,661

Tax Rate Recommended 1.125$ 0.180$ 1.305$

Prior Year Tax Rate 1.125$ 0.155$ 1.280$

Change in Tax Rate -$ 0.025$ 0.025$

Change in Fund Balance 1,200,000$ (1,000,000)$ 200,000$


Combined Property Tax Rate Calculation Worksheet


District County Total Rate General Debt Service

Deer Park Harris 1.5567 1.2367 0.3200 Dickinson Galveston 1.5400 1.0400 0.5000 Humble Harris 1.5200 1.1700 0.3500 Katy Harris 1.5166 1.1266 0.3900 Galena Park Harris 1.5134 1.2433 0.2701 Spring Harris 1.4700 1.0400 0.4300 La Porte Harris 1.4500 1.0400 0.4100 Cypress-Fairbanks Harris 1.4400 1.0400 0.4000 Goose Creek Harris 1.4319 1.0400 0.3919 Alvin Brazoria 1.4177 1.0400 0.3777 Pearland Brazoria 1.4156 1.0400 0.3756 Channelview Harris 1.4150 1.0400 0.3750 Klein Harris 1.4100 1.0400 0.3700 Clear Creek Galveston 1.4000 1.0400 0.3600 Spring Branch Harris 1.3945 1.0900 0.3045 Lamar Consolidated Fort Bend 1.3901 1.0401 0.3500 Pasadena Harris 1.3500 1.0700 0.2800 Tomball Harris 1.3400 1.0200 0.3200 Fort Bend Fort Bend 1.3400 1.0400 0.3000 Aldine Harris 1.2859 1.1334 0.1525 Alief Harris 1.2800 1.1250 0.1550

Houston Harris 1.1967 1.0267 0.1700

Average Tax Rate 1.4125 1.0783 0.3342

Alief Tax Rate 1.2800 1.1250 0.1550


Fiscal Year 2015-16

Tax Rate ComparisonFort Bend and Harris County School Districts

Fiscal year 2015-16 is the most recent data available for other districts. For 2016-17, Alief's tax rate increased 2.5 cents to$1.305. The general fund portion remained the same at $1.125 and the debt service portion increased to $.18.



Combined Tax Rate Comparisonwith area School Districts

for fiscal year 2015-16


Capital Projects

Capital Improvement Projects Summary

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. The voters of the District approved a $341 million bond referendum in May of 2015. These bond proceeds will be used to fund: 1) new construction, 2) major and minor renovation projects at existing facilities and 3) other capital improvements throughout the District. The first bonds from this referendum were issued in June of 2016.

Long-Range Plan for Capital Projects Each year the District presents a long-range facilities plan document to the Board as part of the overall long-range planning process. Development of the Long-Range Plan involves a comprehensive assessment of the District’s forecasted capital expenditure requirements and consideration of the projected revenues necessary to meet those requirements. This plan is dynamic and is updated and refined on an annual basis with the most current data available. Annual evaluation of this plan ensures that short term financial decisions are made only after careful consideration of the long-term financial consequences. The first step in this planning process is to project student enrollment, which is done by grade level, using a ten-year forecast. Any new facility requirements are determined using these enrollment estimates. A Capital Improvement Plan is developed during the bond referendum planning process, and is refined on an annual basis, based on a needs assessment. Once these expenditure needs are known, a financial plan is developed to meet these needs. Major Capital Projects & Impact on General Operating Budget Capital projects can affect operating costs through four primary ways: utilities, increased staffing, custodial and maintenance costs and insurance. The most significant impact on the operating budget occurs when a new school/building is constructed and all of the recurring costs like staffing and utilities are added to the operating budget.

Project 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 Total

School Buses 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 9,000,000$

Safety Vestibules - 5,900,000 4,630,000 - - - 10,530,000

Career Center 37,100,000 39,500,000 - - - - 76,600,000

Multi-Purpose Center - - 5,790,000 18,050,000 - - 23,840,000

Kerr Fine Arts Addition 14,200,000 - - - - - 14,200,000

Outley Addition 1,590,000 4,450,000 - - - - 6,040,000

Gymnasium Additions at MS 7,420,000 15,580,000 - - - - 23,000,000

Elsik Softball Competition Field - 334,000 - - - - 334,000

Fieldhouse Weight Room - 500,000 - - - - 500,000

Olle Ensemble Room - 306,000 - - - - 306,000

Restrooms - - - 11,075,000 - - 11,075,000

ADA restrooms - 1,335,600 - - - - 1,335,600

Crump ADA seating - - - 602,000 - - 602,000

Youens Library Expansion - - - 963,000 - - 963,000

Facility Assessment - 11,130,000 16,205,000 12,040,000 14,950,000 15,506,400 69,831,400

Entry Canopies - - - 4,200,000 - - 4,200,000

Reception Areas - - - 843,000 - - 843,000

Partitions, curtains & sound systs. - - - 2,800,000 - - 2,800,000

Pre-K Facilities - - - - 37,400,000 47,600,000 85,000,000

Total 61,810,000$ 80,535,600$ 28,125,000$ 52,073,000$ 53,850,000$ 64,606,400$ 341,000,000$


Capital Projects (continued) Major Capital Projects & Impact on General Operating Budget (continued)

Utilities – The 2016-17 budget for utilities (including electricity, gas and water) increased approximately $45,000 from the 2015-16 budget. The District participates in the Texas SCORE (School Conserving Resources) Program and receives direct cash rebates through this program. The SCORE Program is a market transformation program offered to K-12 school districts and higher education customers in the CenterPoint Energy, Inc. electric distribution service territory. The program helps administrators and facility supervisors operate their buildings more efficiently by understanding the technical and financial benefits of investing in energy efficiency. The program is of no cost to participants and provides a framework for implementing a wide range of efficiency measures. Customers enrolling in the program receive technical and energy management assistance to help them make decisions about cost effective investments in facility energy efficiency. Partners also receive direct cash incentives for completed energy efficiency projects that reduce peak electric demand. Incentives are worth $125/kW plus $0.02/kWh for lighting projects and $165/kW plus $0.03/kWh for HVAC projects that reduce peak kW demand. The following chart details the incentives we have received and the estimated energy savings.

Staffing & Custodial / Maintenance Costs – There were no increases to 2016-17 staffing costs or custodial / maintenance costs due to capital projects. Specifics are detailed in the project descriptions below if applicable. Insurance - Unlike homeowners, Alief ISD does not purchase insurance covering every loss. Instead, the district purchases a loss value for the total district. The District has coverage of up to $100,000,000 in covered losses. The property insurance budget for 2016-17, decreased approximately $400,000 from 2015-16. Actual costs in 2015-16 were below budget and when the policy was rebid, the premiums went down approximately $250,000. The cost fluctuates in the market based on current or recent events such as excessive hurricanes and/or tornadoes throughout the country. This policy rate will not change as a result of the new projects and/or construction.

Savings

Year Paid /KwH Project2007 $13,293 174,796 Holmquist new; Chancellor & Sneed 8 classroom additions2008 12,543 129,752 Chambers HVAC, Misc. Roofs 2009 46,329 626,774 Phase 1 Lighting retrofit ( 5 of 8 campuses)2010 22,933 247,906 2009 Roof Replacement2010 28,215 403,391 Chambers, Chancellor,Smith Phase 1 Retrofit (3 of 8)2010 12,217 99,236 O'Donnell Chiller Replacement2011 217,998 3,219,660 Phase 2 & 3 Lighting retrofit2011 75,057 692,180 Balance of Phase 3 Retrofit & Hastings HVAC2012 21,162 249,238 Phase 4 Gym/Café Light retrofit to T5-Highbay2012 15,402 98,362 Chiller Replacement-Hicks,Crossroads, Kerr, & Maintenance2014 1,664 13,260 Chiller Replacement- Smith, LED lights Hicks & Youngblood2015 5,764 36,518 Chiller Rep - Chancellor, LED lights at Natatorium & ASF DX Unit2016 6,153 21,866 Chiller Replacement - Smith Elementary

478,731$ 6,012,939


Capital Projects FundConstruction 61,500,000$ Architects/Fees 3,690,000 Furniture/Equip/Other 11,410,000

76,600,000$

Capital Projects (continued) Major Capital Projects & Impact on General Operating Budget (continued) The following listing details the current (2015-16 and 2016-17) major capital projects (funded by 2016 and 2017 Bond proceeds, and the impact the project will have on the District’s operating budget. For this purpose, major is defined as a project with a budget of $1,000,000 or greater.

Career Center – Scheduled to be completed in the Spring of 2018. The new Alief Career Center will span 235,000 square feet and will provide a 7,000 square foot Digital Design lab to be used by students taking advanced classes in the areas of Audio /Video Production, Graphic Design and Commercial Photography. Equipment utilized will be state of the art and support curriculum that provides real world opportunities for students to produce high quality products and be immersed in professional level environments. Other Career Center areas will house instruction for Culinary Arts (with a fully functioning restaurant), Entrepreneurship, Automotive, Construction, Engineering, Horticulture, Welding, IT, Health Science, STEM and Veterinary Technician. The construction type is tilt wall and steel frame on a floating concrete slab with grade beams and piers. The total budget for this project will be $76.6 million which will be funded from both the 2016 and 2017 Bond Series. As the CTE program expands in anticipation of this new facility, the previous year’s budget included 7 new CTE teachers and the current year budgeted provided for 5 new CTE teachers at a cost of $283K. The District is currently analyzing what staff and other costs will be required for the opening of the new building and how many new career and technology students we will have in the program and the additional state funding that results. The first of the meetings on these budget projections will take place in December, 2016 as we begin to budget for 2017-18.


Capital Projects FundConstruction 13,325,000$ Architects/Fees 875,000

14,200,000$

Capital Projects (continued)

Major Capital Projects & Impact on General Operating Budget (continued)

Kerr Fine Arts Addition – Scheduled to be completed in August, 2017. This 31,987 s.f. addition is for a theater, orchestra and band hall with an interior remodel for art and choir areas. The construction type is steel frame with brick veneer exterior on a floating concrete slab with grade beams and piers. This entire project is to be funded by the 2016 Bond Series. The only anticipated impact on the operating budget in 2017 are some additional utilities cost in the final months of construction and when it opens in August. No new staff is being added.

Outley Elementary Addition – Scheduled to be completed in December, 2016. This 16,800 s.f. addition is for a gymnasium/bleachers and 11 classrooms to include a conference room, restrooms, storage and an IDF (Intermediate Distribution Frame) room as well as interior repurposing of the existing gym to enlarge the existing cafeteria. The construction type is steel frame with brick veneer exterior on a floating concrete slab with grade beams and piers. A standing seam metal roof will match the existing roof. This addition will replace temporary buildings which have been on site at Outley. So the classrooms will be staffed by existing staff and filled with existing furniture. The utilities will remain relatively flat – the gym addition should be offset by more efficiency in heating/cooling classrooms within the building compared to temporary buildings. There are currently 6 temporary buildings now that will be removed. Five of the six are being auctioned off, so the costs to move these will be the buyer’s responsibility and due to this high cost, we do not anticipate receiving much from the sale. It will cost approximately $47,000 to move the other one temporary building to a new location.


Capital Projects FundConstruction 21,400,000$ Architects/Fees 1,600,000

23,000,000$


6,040,000$

Capital Projects (continued) Major Capital Projects & Impact on General Operating Budget (continued) Outley Elementary Addition (continued)

Middle School Gymnasiums at each of the 6 middle schools – Scheduled to be completed at various dates starting in November, 2016 through August, 2017. These approximately 13,000 s.f. gymnasium additions with bleachers will include restrooms, storage and IDF room. The construction type for all is steel frame with brick veneer exterior on a floating concrete slab with grade beams and piers. Each of our middle schools only has one gymnasium now, so the additions will allow for more students to participate in sports. The operating impact will be the additional utilities cost at each campus. To come up with an estimated utility cost, we used the increase to square footage. On average, each middle school is adding 7% to their square footage. The average utility budget at each campus is $167,000. An additional 7% in utility costs at each campus is $11,700 and multiplied by 6 is approximately $70K. However, the earliest that any of these is opening is mid-year, so we used half of that amount ($35K) as an estimated increase for 2016-17. No additional staff will be hired as a result of these additions. (The design is fairly similar at all 6 campuses, so only one photo example was included.)


Capital Projects (continued) Major Capital Projects & Impact on General Operating Budget (continued) Middle School Gymnasiums at each of the 6 middle schools (continued)

School Buses – Each year the district purchases a number of buses to continue a replacement cycle program to cycle out older buses. In past years, we spent $750,000 annually from each bond sale to replace some larger buses and a few smaller Special Education buses. However, we significantly increased this amount with the general fund budget surpluses that we have had in past years. The 2015-16 general fund budget included $2,250,000 for buses, but the 2016-17 general fund budget includes nothing for buses. With the 2015 Referendum, we will continue purchasing the replacement cycle of buses using $1.5 million of bond funds in each of the scheduled bond issuances starting with the 2016 Series.

Capital Projects Fund

Vehicles - 2016 Series 1,500,000$

Vehicles - 2017 Series 1,500,000

General Fund

Vehicles 15-16 Budget 2,250,000

Vehicles 16-17 Budget -

5,250,000$



10,530,000$

Capital Projects FundConstruction 1,335,600$


Major Capital Projects & Impact on General Operating Budget (continued)

Safety Vestibules – Safety and security is a District priority, so the District is installing safety vestibules at the entrances of thirteen campuses that need enhanced security at the building entrance. The remodeling and construction of safety vestibules includes the relocation of existing administrative offices from locations deep into the building to an area contiguous to the safety vestibule/main entrance. The previous locations of the administrative offices will be repurposed for classrooms. The schools included in this work are Alexander, Chambers, Cummings, Hearne, Heflin, Liestman, Petrosky, Rees and Smith Elementary Schools. Albright, Holub, O’Donnell Middle Schools and Elsik High School are also included in this work.

ADA Restrooms – This project includes remodeling of existing restrooms to provide at least one ADA accessible restroom for girls, boys and staff at each facility. Typically this involves taking two contiguous toilet stalls and combining them into one in order to provide enough space to meet the requirements. However, this can only be done if the fixture count at that campus has more toilet fixtures than the minimum requirement because we are eliminating one. If the campus is already at minimum, a new stall and toilet must be constructed out of adjacent space if possible.

Upgrde HVAC at Alexander Elementary– This project encompass the complete replacement and/or upgrade of the HVAC system in the original building including air handlers, terminal boxes, building management controls, and associated piping and ductwork as needed. The new system will provide a more energy efficient and code compliant HVAC system in the building. The chillers, cooling tower, boiler and pumps were replaced in 2004 so there possible replacement will be further evaluated. This equipment is not at the end of its useful life but the chillers utilize R22 refrigerant which is being phased out and the boiler isn’t a high efficient model. The higher equipment efficiency will provide a slight savings on the utilities budget.


Bldg improvements - Alexander 3,594,000$



Bldg improvements - Collins 1,087,000$

Bldg improvements - Mata 1,168,000

Bldg improvements - Killough 4,172,000

Bldg improvements - Taylor 3,681,000

10,108,000$


Upgrade HVAC at Kennedy Elementary This project encompass the complete

replacement and/or upgrade of the HVAC system in the original building including two chillers, air handlers, terminal boxes, building management controls, and associated piping and ductwork as needed. The new system will provide a more energy efficient and code compliant HVAC system in the building. Two of the older chillers will be replaced but the other two were replaced in 2003 so there replacement will be further evaluated. These two newer chillers are not at the end of their useful life but the chillers utilize R22 refrigerant which is being phased out. By providing more outside fresh air into the buildings, the system will become compliant with current code, and will provide significantly improved indoor air quality. The higher equipment efficiency will help offset the utility usage from conditioning the increased levels of outside air. We anticipate that the net effect of the increased efficiency combined with the additional levels of outside air going through the system will provide a slight savings on the utilities budget.

Roof Replacement Collins Elementary, Mata Intermediate, Killough Middle School and Taylor High School – This project will encompass the complete roof replacement of the original roofs that were installed when Collins and Mata were constructed in 1999, and at Taylor in 2001. The roofs have reached their end of life performance expectation. Killough’s roof is a patchwork of several re-roofing projects of varying ages that have all exceeded their useful life. The new roofs will provide better energy performance through upgraded insulation and a reflective surface as well as ensure good indoor air quality through the elimination of water intrusion.


Bldg improvements - Kennedy 4,547,000$



The following schedule details the ages of our existing facilities.

Age Building Year Built Age Building Year Built

52 Youens 1964 29 Hearne 1987

48 Alief Middle School 1968-1970 28 Annex 1988

47 Boone 1969 27 Landis 1989

44 Martin 1970 26 Sneed 1990

43 Chambers 1971 25 Best 1991

42 Smith 1972 24 Kerr 1992

43 Hastings 1973-1978 23 Outley 1993

42 Mahanay 1974 23 O'Donnell 1993

42 Olle 1974 22 Owens 1994

41 Kennedy 1975 21 Klentzman 1995

39 Chancellor 1977 20 Hicks 1996

39 Killough 1977 20 Youngblood 1996

37 Liestman 1979

37 Petrosky 1979

35 Holub 1981

35 Elsik 1981-1985

34 Heflin 1982

33 Cummings 1983

33 Albright 1983

32 Alexander 1984

32 Rees 1984

Age Building Year Built Age Building Year Built

19 Bush 1997 9 Holmquist 2007

17 Collins 1999

17 Mata 1999

17 Ninth Grade Center 1999

16 Miller 2000

15 Taylor 2001

13 Budewig 2003

11 Horn 2005

10-20 Years Old - Eight 0-10 Years Old - One

1964-1986 1987-1996

20-30 Years Old - Twelve

1997-2006 2007-2016

30 Years and Older - Twenty-one


Capital Projects (continued) Maintenance Capital Projects - Facility Assessments The long range plan is the vehicle used to concisely list the pressing capital improvement projects that our Maintenance Department feels are the most urgent to address. The year by year totals show a forecast of capital needs by location and facility building system. This section shows the projects coming for the subsequent scheduled bond sales and allows for the ongoing changes required as some building systems reach end of life prior to the expected date. Each year, Maintenance and Construction Departments work together to determine if a building system has reached the lifespan earlier than expected. When project needs are found during the year that are not part of the summer bond sale, several options exist to fund such projects. In recent years, the district has utilized some unassigned bond funds from projects that come in under budget. The district has also utilized funds from the general fund that were transferred to the capital projects fund to cover the abundance of needs during the previous years. Replacement Schedules & Useful Life Assumptions It is not an easy task to maintain documentation for all of the many systems, types of equipment, roofing, flooring, etc. that exist in the many campuses and buildings of a District the size of Alief. Our maintenance department has primarily focused on the big ticket items which are the basis for many items on the Long Range Plan. They have spreadsheets that show age, previous replacements and projected replacements. They have these for: carpeting/gym floors; roofing; HVAC major equipment; and fire alarms. As a district we have a strong philosophy of maintain and repair rather than replacement, so we have not moved any further into documenting other items. For some large ticket items like wall vinyl, the wear and appearance is so related to use/abuse by students that it is hard to come up with a standard cycle. In some instances “new” vinyl at some schools looks worse than 20 year old vinyl at others. Other items like boilers and water heaters are repaired as needed when they break or leak. The same is true for smaller items related to HVAC. For electrical systems, as long as we can get parts, we can maintain our electrical distribution systems indefinitely. We also hired a firm that did a comprehensive facility assessment as part of the research for the Bond Steering Committee. This assessment has been and will be used as another planning tool for future project planning.

Useful Life

in years (unless noted)

Carpeting 20

Roofing

Singleply & Modbit 3 yrs after warranty expiration

Hyload built up 8 yrs after warranty expiration

HVAC 20

AC chiller 15

Rooftop equipment 25

Water cooled chillers 30

Water cooled centrifugal 20

Stainless steel cooling tower 15

Galvanized cooling tower 15


Capital Projects (continued) Maintenance Capital Projects - Facility Assessments (continued) The following schedules include the detailed campuses, projects and amounts of the total current and planned maintenance capital projects. In some cases, like projects have been combined to one line to condense the length of the project lists. The project schedules for current year (none for 2015-16) and for the next three years are tentative and subject to change as needed.

2015-16

There is no budget for facility assessments beyond the major projects listed in the planned May, 2016 bond sale.

2016-17

Campus Project Amount

Alexander HVAC Replacement 3,594,000$ Mata Roof Replacement 1,168,000 Collins Roof Replacement 1,087,000 Mahanay Roof Replacement Partial 826,000 Smith Roof Replacement Partial 826,000 ENGC Roof Replacement Partial 650,000 HNGC Roof Replacement Partial 650,000 Killough Chiller Replacement 543,000 Owens Carpet Replacement 354,000 Hastings Roof Replacement Partial 342,000 Annex Cooling Tower Replacement 206,000 Killough Cooling Tower Replacement 206,000 Klentzman Cooling Tower Replacement 206,000 Olle Cooling Tower Replacement 206,000 Boone Chiller Replacement 112,000 Transportat. Fire Alarm Replacement 71,000 Natatorium Fire Alarm Replacement 59,000 MIS/PD Fire Alarm Replacement 24,000

11,130,000$



Maintenance Capital Projects - Facility Assessments (continued)

2017-18

2018-19

Year Campus Project Amount

2018 Kennedy HVAC Replacement - air handlers, contro 4,547,000$ 2018 Killough Roof Replacement Partial 4,172,000 2018 Taylor Roof Replacement 3,681,000 2018 District Wide Temporary Building Replacements 610,000 2018 Chancellor Carpet Replacement 383,000 2018 Klentzman Carpet Replacement 368,000 2018 O'Donnell Chiller Replacement 331,000 2018 Outley Chiller Replacement 319,000 2018 Liestman Chiller and Cooling Tower Replacement 307,000 2018 Albright Elevator Replacement 307,000 2018 Holub Elevator Replacement 307,000 2018 AMS Roof Replacement Partial 209,000 2018 T-Buildings Carpet 123,000 2018 Petrosky Cooling tower Replacement 123,000 2018 District Wide Miscellaneous Projects < $50K 418,000

16,205,000$

Year Campus Project Amount

2019 District Wide 8 Classroom Additions A/C replacement 6,508,000$ 2019 Kerr Carpet Replacement 421,000 2019 Liestman Carpet Replacement 310,000 2019 Petrosky Carpet Replacement 297,000 2019 Albright Cooling tower Replacement 255,000 2019 Budewig Cooling tower Replacement 223,000 2019 Holub Cooling tower Replacement 255,000 2019 NGC Cooling tower Replacement 255,000 2019 Elsik Elevator Replacement 319,000 2019 Hastings North Elevator Replacement 319,000 2019 Hastings south Elevator Replacement 319,000 2019 Kerr Elevator Replacement 319,000 2019 Owens Gym Flooring Replacement 32,000 2019 Olle HVAC - RTU Replacement 942,000 2019 Miller Roof Replacement 1,266,000

12,040,000$


Capital Projects (continued) Capital Outlay Expenditures in the General Fund The amount of money budgeted for capital outlay in the general fund was significant over recent years due to additional resources being available. However, due to budget constraints the capital outlay funded by the general fund has been significantly reduced for 2016-17.

2015-16

2016-17

Actual Budgeted Budget Budget Budget2012-13 2013-14 2014-15 2015-16 2016-17

Capital outlay 3,393,075$ 7,863,560$ 5,780,534$ 5,098,988$ 1,138,179$

Campus/Department Project Cost

Transportation Buses 2,250,000$ Transportation Safety Software 500,000 Districtwide Security Equipment Replacement 330,000 Districtwide Security Projects - fencing, lighting 260,000 Districtwide Air Condi tinging Projects 230,000 Police Dept Safety Software 200,000 Alief MS Remodel Stairs - add guard rails 150,000 5 campuses Wall Panel Replacement 142,500 4 campuses Sewer Line Repairs/Replacement 136,000 Taylor Replace Generator 125,000 Holub & Outley Gutter & Downspout Replacement 108,000 Transportation Upgrade Oil Tanks 100,000 Districtwide Electrical Repair and Replacement 97,000 Maintenance F750 Truck 82,000 Maintenance 3 1/2 Ton Cargo Vans 69,000 Special Ed Software for Dyslexia 65,000 Districtwide Miscellaneous Projects < $50K 254,488

5,098,988$

Campus/Department Project Cost

Police Dept Radio tower conversion 350,000$ Youens Boiler Replacement 155,600 Transportation Safety Software 120,000 Instruction Software for Dyslexia 65,000 Districtwide Foundation Repairs 60,000 O'Donnell Replace Domestic Water Boiler 50,000 Districtwide Miscellaneous Projects < $50K 337,579

1,138,179$


Financial Overview

General Fund

35,000

40,000

45,000

50,000

Enrollment Trend

Total Enrollment

General Fund General Fund Overview

The General Fund is used to account for all financial transactions not properly included in other funds. The principal sources of revenue include local property taxes and state aid. Expenditures include all costs associated with the daily operations of the schools.

Enrollment Trend

The first step in building the General Fund budget is to develop accurate estimates of student enrollment. State revenue estimates, as well as campus expenditure and staffing allocations, rely heavily upon enrollment data. In February of each year, a Long-Range Plan is presented to the Board which details enrollment projections, facilities plans and the resulting financial forecast.

The primary enrollment forecasting technique used by the District is the cohort-survival method. This model uses historical data to project the number of students based on a survival rate. In addition to cohort-survival techniques, linear regression and demographic information are incorporated into these projections.

The District experienced fairly significant increases in enrollment during the 1990’s– approximately 1,300-1,500 students per year. The rate of increase then began to decline for several years. However, in 2005-06, Alief experienced a large boost in enrollment (1,974 students) due to evacuee students as a result of hurricanes Katrina and Rita. Enrollment declined in fiscal year 2006-07 by 1,924 and in 2007-08 by 601. For the next three years annual increases were between 200 and 250 students. In 2011-12, enrollment decreased by 366 (0.80%) followed by increases of 309 students (0.70%) in 2012-13, and 540 students (1.18%) in 2013-14. In 2014-15, there was a fairly significant increase of 1,063 (2.30%), followed by a minor decrease of 60 students in 2015-16. With a large number of students residing in apartments, these enrollment variations are directly tied to apartment occupancy rates. There is very minimal residential construction within the district boundaries and minimal amounts of vacant land for such construction. Based on these facts and the trends for the last several years, the expectation is that we will continue to see fairly flat enrollment for the foreseeable future (+/- 1%-2%). The projection for 2016-17 is 47,466 – an increase of 150 students (0.32%) from the prior year.

District personnel continually monitor enrollment and apartment occupancy rates throughout the year. Contingency plans are implemented when actual enrollment is significantly different from these estimates.


20,000,000 40,000,000 60,000,000 80,000,000

100,000,000 120,000,000 140,000,000 160,000,000 180,000,000 200,000,000 220,000,000 240,000,000 260,000,000 280,000,000

2007

2008

2009

2010

2011

2012

2013

2014

2015

2016

2017

Revenue Source Trend

State

Local

General Fund (continued)

Revenue Trends and Assumptions

Approximately 58% of the funding in the General Fund will come from the State in fiscal year 2016-17 – down slightly from 61% in 2015-16. The remainder of the revenue necessary to fund operating expenditures is derived primarily from local property taxes.

Local Revenue

The primary source of local revenue is tax collections. In order to budget tax revenue, district personnel must estimate the property value, apply the tax rate to that value and estimate the collection percentage. State law requires the district to adopt a budget by August 31st of each year. The Harris County Appraisal District (HCAD) appraises all District property and the district must receive the certified tax rolls prior to adopting a tax rate. HCAD provided the certified tax roll to the district in time to adopt a tax rate immediately following budget adoption at the August 30, 2016, Board meeting.

We are currently projecting an adjusted property value of approximately $14.7 billion for 2016-17 – an increase of 8.96%. This follows an increase of 6.48% for the 2015-16 fiscal year. However, in 2015-16, the Texas Legislature passed Senate Bill 1 which included an increase in the state mandated homestead exemption from $10,000 to $25,000. The property value increase for 2015-16, without the additional exemption, would have been 8.62%. This follows increases of 10.24% for 2014-15 and 7.03% for 2013-14. Based on these trends and the overall condition of the housing market in the Houston area, continued moderate growth in values (3%-5%) is projected.

The local property tax revenue budget was computed using a tax rate of $1.125 – no change from the 2015-16 tax rate. Current tax revenue is budgeted at $162.0 million, up from $148.6 million projected for the previous year due to the property value increase. 73 2016-17 Alief ISD Budget Document

89%

6%4%

1%0%

Expenditures by Major Object

Payroll

Purch. Svcs.

Supplies

Other op.

Capital Outlay

General Fund (continued) State Revenue

The Texas Legislature meets biennially, during odd numbered years. During the last three Legislative sessions the structure of the school finance system remained relatively unchanged, with some increases provided in the funding elements.

Under Tier I of the State system, the State subsidizes tax receipts as needed to produce a basic allotment for each student in average daily attendance. To be eligible for this subsidy, a District must levy a property tax of at least $1.00 (the compressed rate) per $100 of taxable value. The basic allotment was increased from $5,040 in 2014-15 to $5,140 for the 2015-16 and 2016-17 fiscal years.

Alief’s total State/local Tier I entitlement is projected to increase by $1.5 million in 2016-17 due to minor increases in ADA and other student counts. Prior year property value is used to determine the local and State portions of the Tier I entitlement. As local property value increases, the State portion of Tier I decreases. Alief’s prior year value increased significantly; therefore, the local share of Tier I will increase approximately $12.4 million, resulting in a net decrease of $10.9 million in Tier I funding for 2016-17.

Texas school districts have been operating under a “Target Revenue” system since 2006-07. Each district’s target revenue amount is based on the revenue they generated in the 2005-06 fiscal year. This system was implemented when the Legislature mandated reductions in local property tax rates while guaranteeing districts that they would receive the funds to cover this reduction from the State. If the amounts generated under Tier I are not sufficient to maintain the target revenue amounts, the district receives ASATR (Additional State Aid for Tax Reductions) to bring the funding up to the target. Alief is a formula (not target) revenue district – the amount of revenue generated by the formulas is above the target amount; therefore Alief does not receive ASATR and changes in that funding source do not affect the district. This is primarily due to the fact that Alief has a relatively low target revenue amount per student.

Texas districts also receive Tier II (or enrichment) funding. In the first level of Tier II, for the first six pennies of tax rate that a District levies above the compressed rate, the State will subsidize tax receipts as needed to produce a guaranteed level of revenue per student per penny of property tax levy. This guaranteed yield is set at the Austin ISD yield per penny – $74.28 for 2015-16 and $77.53 for 2016-17. The guaranteed yield on each of the additional pennies above the compressed rate plus six cents is fixed at $31.95 for all years. Tier II funding is projected to decrease slightly for 2016-17. The decrease is due to the increase in the guaranteed yield ($1.1 million) being more than offset by increases in the local share ($1.5 million) due to increased property value.

Expenditure Summary

The proposed General Fund expenditure budget for 2016-17 is $426.1 million. This budget is an increase of approximately 0.12% over projected fiscal year 2015-16 expenditure levels.


General Fund (continued)

Expenditure Summary (continued)

Approximately 89% of the district’s budget is in the area of payroll and employee benefits. Providing the best compensation package for all district employees is a budget priority and an essential part of retaining and recruiting quality staff. The district was able to give employees a raise of 2% on the mid-point for 2016-17 and raise starting salaries for new teachers to $52,800. This decision was announced early in the budget process in order to maximize the impact on retention and recruiting. The cost of the salary increase was approximately $5.2 million. A net total of 2 new positions were approved. This is partially due to a change to outsourcing for one to one nursing service which reduced LVN and nursing aide allocations by 25 positions. Thirteen additional teaching positions were added based on campus enrollment and 11 additional paraprofessional positions were added to support Dual Language classrooms. Additional increases in payroll related expenditures are due to increases health insurance costs ($1.0 million) and an increase in TRS contributions ($0.5 million).

The overall decrease in the non-payroll related expenditures was $6.3 million or 11.56%. Contracted services increased by approximately $1 million due to outsourcing of one to one nursing services. Supplies and materials increased by $0.7 million due to new legislation requiring the district to place cameras in special education classrooms if requested by parents or teachers. Capital expenditures were reduced by $4.8 million. Campus base per-pupil allotments remained the same; however, the supplemental allocation and campus innovation grants funds were eliminated for a reduction of $3.1 million.

Other continuing areas of budgetary focus included technology plan ($3.6 million) and student tutorial funding ($2.2 million).

Fund Balance Impact

Current projections indicate that the district will reduce fund balance by a small amount ($3.5 million) for fiscal year 2015-16 bringing ending fund balance to approximately $98.9 million. The majority of this loss is directly attributable to a property value settlement that resulted in refunds due for the current and prior years of approximately $2.2 million.

The fiscal year 2016-17 adopted budget includes a $1.2 million increase in the general fund bringing total fund balance to approximately $100.1 million. This includes anticipated recovery of State funding after filing property value audits following the value reductions from court settlements in 2015-16. The projected fund balance represents approximately 23.49% of annual budgeted expenditures or 2.82 months of expenditures. This is a healthy fund balance level which provides needed stability given uncertainty in projections of future revenues and expenditures.

2015-16 2016-17

Elementary base allotment 93.00$ 93.00$

Intermediate base allotment 97.00 97.00

Middle base allotment 101.00 101.00

High school base allotment 112.00 112.00

Supplmental allocation 30.00 -

Campus innovation grants 35.00 -


Actual Actual Actual

2012-13 2013-14 2014-15

Revenues

5711 Current taxes 119,214,905$ 127,840,941$ 140,026,306$

5712-19 Taxes-delinquent, P&I 1,722,542 1,789,032 695,482

5739 Summer school & day care 153,039 132,205 674,468

5742 Investment earnings 196,646 136,261 179,715

5743 Facility rental 101,046 82,254 96,720

5752 Athletics/concessions 218,260 223,026 301,857

5753 After school program - - 559,380

5744-69 Miscellaneous local revenue 1,335,660 1,558,938 1,385,110

Total Local Revenues 122,942,098 131,762,657 143,919,038

5812 Foundation school fund 209,389,694 229,241,973 240,836,680

5814 Other state revenue 29,872 170,937 177,414

5831 TRS On-behalf contribution 15,496,028 17,611,070 18,993,033

Total State Revenues 224,915,594 247,023,980 260,007,127

5929 Miscellaneous federal revenue 11,739,138 9,482,192 10,927,049

Total Revenues 359,596,830 388,268,829 414,853,214

Expenditures

11 Instruction 219,634,524 230,621,838 256,546,366

12 Instructional resources & media services 4,672,225 4,651,386 4,985,524

13 Curriculum & staff development 3,091,707 3,839,588 4,086,094

21 Instructional leadership 3,420,448 4,205,246 4,607,823

23 School leadership 23,616,105 24,454,391 26,075,898

31 Guidance, counseling, & evaluation 14,544,882 16,466,867 18,593,310

32 Social work services 266,573 308,704 350,818

33 Health services 3,578,998 4,134,852 4,629,650

34 Student transportation 13,750,535 14,127,990 15,428,922

35 Food services - - 168,935

36 Cocurricular/extracurricular activities 3,918,686 4,040,203 4,920,660

41 General administration 7,204,939 7,714,503 8,228,677

51 Plant maintenance & operations 33,671,350 34,568,058 35,797,024

52 Security & monitoring services 5,049,173 5,653,261 5,837,078

53 Data processing services 2,926,067 3,254,278 3,143,672

61 Community service 1,205,120 1,864,899 2,793,191

81 Facilities acquisition & construction 3,247,323 3,851,314 2,944,471

93 Payments to fiscal agent 379,426 424,170 426,523

95 Payments to JJAEP 142,318 411,477 183,318

99 Other intergovernmental charges 1,139,493 1,113,194 1,249,730

Total Expenditures 345,459,892 365,706,219 400,997,684

Revenues Over (Under) Expenditures 14,136,938 22,562,610 13,855,530

Other Financing (Uses) (7,846,002) (16,022,410) (16,993,214)

Net Change in Fund Balance 6,290,936 6,540,200 (3,137,684)

Fund Balances, beginning 92,479,930 98,770,866 105,311,066 Prior period adjustments 239,963

Fund Balances, ending 98,770,866$ 105,311,066$ 102,413,345$

Years Ended August 31, 2013 - August 31, 2017 (Budgeted)

General Fund

Five Year Summary of Revenues & Expenditures by Major Object & Function


Amended

Budget Projected Budget

2015-16 2015-16 2016-17

152,395,614$ 148,649,515$ 161,970,410$

1,200,000 (800,000) -

698,000 700,000 700,000

146,500 400,000 400,000

98,938 90,000 90,000

300,000 310,000 310,000

669,680 600,000 600,000

2,205,534 1,582,491 1,340,391

157,714,266 151,532,006 165,410,801

241,266,109 239,154,167 229,253,895

174,500 175,401 175,401

19,900,467 19,900,467 19,900,468

261,341,076 259,230,035 249,329,764

10,460,763 12,603,044 12,603,044

429,516,105 423,365,085 427,343,609

273,622,205 270,799,705 275,039,943

5,446,962 5,189,367 5,011,781

4,861,186 4,625,730 4,422,394

4,966,283 4,730,712 5,289,575

28,475,992 27,806,897 28,616,191

20,823,626 20,435,184 20,631,382

423,162 380,045 361,480

5,917,840 5,594,189 5,847,997

19,466,147 18,070,930 14,212,748

180,000 157,513 150,000

5,565,775 5,374,933 4,900,475

8,820,649 8,585,056 8,413,154

39,198,629 37,667,772 37,199,952

6,606,752 6,399,085 6,755,656

3,663,709 3,533,116 3,395,243

3,159,905 3,009,099 2,965,109

1,408,324 1,334,491 860,529

429,721 429,721 420,000

350,000 217,800 250,000

1,400,000 1,308,740 1,400,000

434,786,867 425,650,085 426,143,609

(5,270,762) (2,285,000) 1,200,000

(1,215,000) (1,215,000)

(6,485,762) (3,500,000) 1,200,000

102,413,345 102,413,345 98,913,345

95,927,583$ 98,913,345$ 100,113,345$


Amended

Actual Actual Actual Budget Projected Budget

2012-13 2013-14 2014-15 2015-16 2015-16 2016-17

6100 Payroll costs 303,483,422$ 315,884,602$ 349,925,400$ 375,963,394$ 371,251,260$ 378,032,654$

6200 Purchased & contracted serv. 19,939,828 22,128,151 23,285,032 24,720,709 24,045,853 24,934,122

6300 Supplies and materials 13,405,966 16,516,494 17,335,809 19,376,134 17,960,396 15,534,361

6400 Other operating expenditures 5,237,601 5,832,303 6,388,803 7,565,022 6,485,616 6,504,293

6600 Capital outlay 3,393,075 5,344,669 4,062,640 7,161,608 5,906,960 1,138,179

Total Expenditures 345,459,892$ 365,706,219$ 400,997,684$ 434,786,867$ 425,650,085$ 426,143,609$

General Fund

Expenditure Summary by Major ObjectYears Ended August 31, 2013 - August 31, 2017 (Budgeted)

88.71%

5.85%

3.65% 1.53%0.27%


Payroll costs

Purchased & contracted serv.

Supplies and materials

Other operating expenditures

Capital outlay


Amended

Actual Budget Projected Budget

2014-15 2015-16 2015-16 2016-17

11 - Instruction

6100 Payroll costs 239,999,394$ 255,145,142$ 253,432,056$ 260,215,254$

6200 Purchased and contracted services 5,647,827 5,844,213 5,460,185 5,635,816

6300 Supplies and materials 9,679,603 11,000,334 10,300,460 8,617,187

6400 Other operating expenditures 523,297 774,988 733,304 506,686

6600 Capital outlay 696,245 857,528 873,700 65,000

Total Function 11 256,546,366 273,622,205 270,799,705 275,039,943

12 - Instructional resources and media

6100 Payroll costs 4,491,533 4,841,486 4,582,074 4,552,472

6200 Purchased and contracted services 66,092 70,720 73,305 64,177

6300 Supplies and materials 426,617 532,469 531,874 391,587


Total Function 12 4,985,524 5,446,962 5,189,367 5,011,781

13 - Curriculum and staff development

6100 Payroll costs 3,325,795 4,041,370 3,883,641 3,921,148




6600 Capital outlay - 19,087 19,087 -

Total Function 13 4,086,094 4,861,186 4,625,730 4,422,394

21 - Instructional leadership

6100 Payroll costs 4,222,047 4,544,726 4,428,939 4,811,175




Total Function 21 4,607,823 4,966,283 4,730,712 5,289,575

23 - School leadership

6100 Payroll costs 25,732,290 28,236,958 27,629,939 28,363,879




Total Function 23 26,075,898 28,475,992 27,806,897 28,616,191

General Fund

Expenditure Summary by Major Object within FunctionYears Ended August 31, 2015 - August 31, 2017 (Budgeted)


Amended


2014-15 2015-16 2015-16 2016-17

31 -Guidance, counseling, & evaluation

6100 Payroll costs 16,002,766 17,531,323 17,210,590 17,296,472




6600 Capital outlay - 18,640 18,640 -

Total Function 31 18,593,310 20,823,626 20,435,184 20,631,382

32 - Social work services

6100 Payroll costs 349,752 400,642 358,675 358,680

6300 Supplies and materials 1,066 - - -

6400 Other operating expenditures - 4,520 21,370 2,800

6600 Capital outlay - 18,000 - -

Total Function 32 350,818 423,162 380,045 361,480

33 - Health services

6100 Payroll costs 4,475,084 5,771,274 5,459,393 4,697,816

6200 Purchased and contracted services 68,270 62,835 75,019 1,049,136



6600 Capital outlay - - - 7,800

Total Function 33 4,629,650 5,917,840 5,594,189 5,847,997

34 - Student transportation

6100 Payroll costs 12,400,750 13,541,026 13,097,161 11,777,388



6400 Other operating expenditures (84,578) (49,345) (208,266) (31,000)

6600 Capital outlay 557,572 3,228,711 2,645,717 161,000

Total Function 34 15,428,922 19,466,147 18,070,930 14,212,748

35 - Food services

6100 Payroll costs 34,926 30,000 14,626 -



168,935 180,000 157,513 150,000

General Fund

Expenditure Summary by Major Object within Function (continued)Years Ended August 31, 2015 - August 31, 2017 (Budgeted)


Amended


2014-15 2015-16 2015-16 2016-17

36 - Cocurricular/extracurricular

6100 Payroll costs 3,065,312 3,247,747 3,314,425 3,089,235



6400 Other operating expenditures 941,201 1,101,374 995,360 1,013,775

6600 Capital outlay 24,962 17,933 17,933 -

Total Function 36 4,920,660 5,565,775 5,374,933 4,900,475

41 - General administration

6100 Payroll costs 5,341,083 5,402,614 5,719,535 5,712,751




6600 Capital outlay 27,167 - 539 -

Total Function 41 8,228,677 8,820,649 8,585,056 8,413,154

51 - Plant maintenance & operations

6100 Payroll costs 19,455,677 20,910,881 20,284,459 21,121,192



6400 Other operating expenditures 2,860,236 3,028,653 2,609,020 2,587,550

6600 Capital outlay 734,578 2,086,379 1,394,018 472,000

Total Function 51 35,797,024 39,198,629 37,667,772 37,199,952

52 - Security & monitoring services

6100 Payroll costs 5,697,057 6,149,655 5,983,295 6,227,766




6600 Capital outlay 36,718 244,889 266,885 350,000

Total Function 52 5,837,078 6,606,752 6,399,085 6,755,656

53 - Data processing services

6100 Payroll costs 2,318,190 2,678,205 2,562,955 2,538,115



6400 Other operating expenditures 38,007 31,718 28,987 40,113 6600 Capital outlay 65,673 104,560 104,560 82,379

Total Function 53 3,143,672 3,663,709 3,533,116 3,395,243

General Fund



Amended


2014-15 2015-16 2015-16 2016-17

61 - Community services

6100 Payroll costs 2,332,315 2,676,656 2,542,309 2,540,636




Total Function 61 2,793,191 3,159,905 3,009,099 2,965,109

81 - Facilities acquisition & construction

6100 Payroll costs 681,429 813,689 747,188 808,675


6300 Supplies and materials - 3,700 1,918 21,700 6400 Other operating expenditures 1,808 4,834 1,305 7,834

6600 Capital outlay 1,919,725 565,881 565,881 -

Total Function 81 2,944,471 1,408,324 1,334,491 860,529

93 - Payments to fiscal agent


Total Function 93 426,523 429,721 429,721 420,000

95 - Payments to JJAEP


Total Function 95 183,318 350,000 217,800 250,000

99 - Other Intergovernmental Charges


Total Function 99 1,249,730 1,400,000 1,308,740 1,400,000

Total Expenditures 400,997,684$ 434,786,867$ 425,650,085$ 426,143,609$

General Fund



Purchased Supplies &

Payroll Services Materials Other

6100 6200 6300 6400 Total

101 Youens Elementary 5,846,850$ 178,834$ 111,579$ 8,760$ 6,146,023$

102 Boone Elementary 5,144,339 187,424 94,027 11,403 5,437,193

103 Martin Elementary 5,084,754 175,814 103,171 8,000 5,371,739

104 Chambers Elementary 4,612,780 190,530 97,143 6,500 4,906,953

105 Smith Elementary 5,141,671 186,533 100,200 8,200 5,436,604

106 Mahanay Elementary 3,939,563 175,945 81,297 7,200 4,204,005

107 Kennedy Elementary 4,529,479 159,021 86,316 10,450 4,785,266

108 Chancellor Elementary 5,703,102 174,789 114,401 7,000 5,999,292

109 Liestman Elementary 5,383,882 191,406 97,185 13,489 5,685,962

110 Petrosky Elementary 3,802,682 138,050 75,360 2,960 4,019,052

111 Heflin Elementary 4,561,499 182,936 87,428 9,500 4,841,363

112 Cummings Elementary 3,768,884 192,093 80,238 5,974 4,047,189

113 Rees Elementary 4,225,667 102,404 78,312 1,875 4,408,258

114 Alexander Elementary 4,921,728 162,745 90,465 6,550 5,181,488

115 Hearne Elementary 5,766,655 170,395 111,193 8,276 6,056,519

116 Landis Elementary 5,396,897 196,943 82,628 12,050 5,688,518

117 Sneed Elementary 6,350,020 229,099 118,929 11,755 6,709,803

118 Best Elementary 5,337,874 184,196 97,424 9,700 5,629,194

119 Outley Elementary 5,602,737 144,736 109,602 11,750 5,868,825

120 Hicks Elementary 4,897,675 240,972 95,693 8,715 5,243,055

121 Bush Elementary 5,470,065 207,141 98,508 16,500 5,792,214

122 Collins Elementary 6,236,290 214,036 115,105 9,800 6,575,231

123 Horn Elementary 6,177,547 227,586 103,673 23,861 6,532,667

124 Holmquist Elementary 6,371,129 204,912 131,628 8,555 6,716,224

Total Elem. Schools 124,273,769 4,418,540 2,361,505 228,823 131,282,637

140 Owens Intermediate 5,746,372 263,772 122,224 9,400 6,141,768

141 Klentzman Intermediate 5,722,173 250,897 137,485 9,661 6,120,216

142 Youngblood Intermediate 5,567,941 220,899 110,403 11,000 5,910,243

143 Mata Intermediate 5,079,508 208,537 85,580 11,701 5,385,326

144 Miller Intermediate 5,257,477 144,645 100,086 7,750 5,509,958

145 Budewig Intermediate 6,067,962 231,572 109,279 12,300 6,421,113

Total Inter. Schools 33,441,433 1,320,322 665,057 61,812 35,488,624

General Fund

Budget Summary: 2016-17Major Object Summary by Organization (Campuses only)

Organization


Purchased Supplies &

Payroll Services Materials Other

6100 6200 6300 6400 Total

General Fund

Budget Summary: 2016-17Major Object Summary by Organization (Campuses only)

Organization

041 Alief Middle 5,840,152$ 242,465$ 126,567$ 17,611$ 6,226,795$

042 Olle Middle 6,264,618 298,925 131,071 14,079 6,708,693

043 Killough Middle 5,774,656 308,335 107,061 22,520 6,212,572

044 Holub Middle 5,465,466 248,640 92,602 23,820 5,830,528

045 Albright Middle 6,431,143 201,552 141,929 20,263 6,794,887

046 O'Donnell Middle 6,822,902 224,853 134,882 18,640 7,201,277

Total Middle Schools 36,598,937 1,524,770 734,112 116,933 38,974,752

001 Hastings High 15,845,143 571,509 450,843 189,040 17,056,535

002 Elsik High 15,669,169 561,243 454,029 181,590 16,866,031

003 Taylor High School 16,033,072 649,699 379,654 212,100 17,274,525

005 Alternative Learning Ctr. 5,120,286 290,926 75,345 12,000 5,498,557

006 Kerr High 4,581,464 196,268 101,793 76,680 4,956,205

007 9th Grade Ctr. - Hastings 6,105,471 330,784 102,047 20,425 6,558,727

008 9th Grade Ctr. - Elsik 6,091,455 331,460 96,972 24,800 6,544,687

011 Crossroads 1,281,500 10,224 30,737 1,700 1,324,161

012 Early College HS 2,318,420 20,461 166,993 41,769 2,547,643

922 Night H.S. / SOAR 2,763,072 15,259 39,217 1,700 2,819,248

Total High Schools 75,809,052 2,977,833 1,897,630 761,804 81,446,319

Total Campus Costs 270,123,191$ 10,241,465$ 5,658,304$ 1,169,372$ 287,192,332$

Percent of Total 94.06% 3.57% 1.97% 0.41% 100.00%



Galena Park Harris 1.5134 1.2433 0.2701

Deer Park Harris 1.5567 1.2367 0.3200

Humble Harris 1.5200 1.1700 0.3500

Aldine Harris 1.2859 1.1334 0.1525 Katy Harris 1.5166 1.1266 0.3900

Alief Harris 1.2800 1.1250 0.1550

Spring Branch Harris 1.3945 1.0900 0.3045

Pasadena Harris 1.3500 1.0700 0.2800

Lamar Consolidated Fort Bend 1.3901 1.0401 0.3500

Dickinson Galveston 1.5400 1.0400 0.5000

Spring Harris 1.4700 1.0400 0.4300

La Porte Harris 1.4500 1.0400 0.4100

Cypress-Fairbanks Harris 1.4400 1.0400 0.4000

Goose Creek Harris 1.4319 1.0400 0.3919

Alvin Brazoria 1.4177 1.0400 0.3777

Pearland Brazoria 1.4156 1.0400 0.3756

Channelview Harris 1.4150 1.0400 0.3750

Klein Harris 1.4100 1.0400 0.3700

Clear Creek Galveston 1.4000 1.0400 0.3600

Fort Bend Fort Bend 1.3400 1.0400 0.3000

Houston Harris 1.1967 1.0267 0.1700

Tomball Harris 1.3400 1.0200 0.3200

Average Tax Rate 1.4125 1.0783 0.3342

Alief Tax Rate 1.2800 1.1250 0.1550

General Fund

Fiscal Year 2015-16

General Fund Tax Rate ComparisonFort Bend and Harris County School Districts

Note: The maximum tax rate prior to the 2006-07 fiscal year for voters for maintenanceand operations was$1.50 per $100 of assessed valuation, unless the distict held an election in the late 1950's or early 1960'sauthorizing a higher rate. In the West Orange-Cove court case, the State's education funding system wasdeemed unconstitutional due to the fact that most districts were taxing at a $1.50 rate thereby creating anunconstitutionalstatewide property tax. Following this Court decision, the Legislature was called into a specialsession and House Bill 1 was passed on May 12, 2006. H.B. 1 compressed school district maintenanceandoperations tax rates by 88.67% of their 2005 rates for fiscal year 2006-07. Districts were then allowed up tofour "enrichment" pennies above the compressed rate without a rollback election. For 2007-08 and forward,the compression rate is 66.67% of the 2005 rate with four pennies available without an election. H.B. 1 alsoset the maximumtax rate for maintenanceand operations at $1.17. Rollback rates are set in most cases suchthat a district cannot adopt a rate higher than the compression rate plus 4 pennies without approval of amajority of the voters. The Alief ISD Board of Trustees adopted general fund tax rate of $1.125 for 2008-09and this rate was approved by the voters in a rollback election held on November 20, 2008. This rate has notchanged since then.


General Fund

Tax Rate Comparisonwith area School Districts

for fiscal year 2015-16


General Fund

Comparison with Area School Districts -Fund Balance as a % of Expenditures

0%

10%

20%

30%

40%

50%

60%

70%

$25

$50

$75

$100

$125

$150

$175

$200

$225

$250

$275

$300

$325

$350

Mill

ions

14-15 Ending Fund Balance 14-15 % of Actual Expenditures


General Fund Organization Summaries

The District is divided into four major divisions. The organizations included in each division are listed below.

Superintendent/ BusinessBoard Services Instruction Campuses

Superintendent Accounting Curriculum 4 High Schools

Board Athletics Elementary Education 2 Ninth Grade Centers

District Administration Business Support Night High School 6 Middle Schools

Communications Parental Involvement 6 Intermediate Schools

Custodial Services Psychological Serv. 24 Elementary Schools

Energy Management Secondary Education 1 Alternative Learning Ctr.

Health Services Special Education 1 DAEP - Crossroads

Human Resources Summer School 1 Early College High School

Maintenance TAAS Management 1 Night High School

MIS Communications and

Natatorium Public Relations

Personnel

Planning & Facilities

Printing Services

Pupil Personnel Serv.

Purchasing

Risk Management

Security

Student Services

Tax Office

Transportation

Warehouse

Organization Summaries


Amended Budget % of Proposed Budget % of2015-16 Total 2016-17 Total

Payroll costs: by object6119 Teachers / other professionals 300,730$ 19.36% 312,120$ 23.91%6126 Clerical and ancillary 57,793 3.72% 59,037 4.52%61XX Benefits and other payroll costs 56,197 3.62% 71,433 5.47%

414,720 26.70% 442,590 33.91%

Non-Payroll costs: by functional area41 General Administration 918,365 59.11% 640,000 49.03%51 Plant Maintenance & Operations 220,442 14.19% 222,638 17.06%

1,138,807 73.30% 862,638 66.09%

Total Annual Operating Budget 1,553,527$ 100.00% 1,305,228$ 100.00%

Budgeted Staff: 2015-16 2016-17

Administrators 1.0 1.0 Clerical 1.0 1.0

2.0 2.0

Enrollment 47,316 47,466 Total Annual Operating Costs per Student 33$ 27$ -16.25%

Superintendent / Board2016-17 General Fund Budget


Business Division Fiscal Year 2016-17 Goals

In the 2016-2017 school year, the business division is working in support of all of the priorities and goals established for the instructional division and two goals that fall primarily under the business division.

Goal #1 To improve safety and security through improvements required as a result of an external

safety audit and improved communications with external law enforcement agencies.

Objective/ Improvement:

The objectives for the current year are to conduct the external safety audit successfully and make any recommended changes to facilities and safety plans. The second portion of this goal is to improve communications between our police department and external agencies which supports board goals 3 and 5.

Budget Impact:

Safety and security external audits are mandated in statute to occur minimally once every three years. Alief ISD uses in-house staff to conduct audits of all campuses in years 2 and 3 of each 3 year cycle. The external audit of our entire district ranges in cost between $60,000 and $75,000 every three years depending on tools being utilized by Harris County Department of Education. (impact: $75,000)


The district 900 MHz radio system (500+ radios) was implemented in 2007 and currently has no migration path from an analog system to the newer required digital broadcast standards. In order to make our district compliant with digital communications while providing enhanced alerting and communications, an entire replacement of our existing system and end user devices is necessary. The updates to the tower equipment and radios will occur during the school year over holiday periods. The entire migration is performed by certified Motorola technician integrators. The entire cost of the migration is $1,250,000. The first year of a four-year lease/purchase program will be engaged for the 16-17 school year and the first year’s payment of approximately $350,000 will be in the budget and implementation will occur for the entire system by year end.

Budget Impact:

The existing tower and equipment replacement has a total cost of $1,250,000 with year one installment being $350,000.

Goal #2 Objective/ Improvement:

To efficiently and effectively manage tax payer funds while improving recruitment and retention of quality staff. Design schedules and effective bidding on all bond related expenditures scheduled during the 16-17 school year.

Budget Impact:

The procurement and construction departments will work within existing frameworks to issue competitive sealed proposals (CSP) for each project to maintain a high level of competition and insure lowest cost possible without sacrificing quality. The existing staff will execute these bids to insure no additional cost ($0).

Objective/ Improvement: Budget Impact:

Determine through work with statewide organizations and consortiums how to improve school funding formulas. Very minimal cost is estimated for this item as mostly these planning meetings will be in conjunction with existing Equity Center meetings or with other school districts. ($0)


Develop an HR advisory group to provide feedback and suggestions regarding retention and recruitment. Very minimal cost is expected as these meetings will be with all existing staff selected for participation from many campuses and departments in the district. ($0)



Maintain an overall communication plan that will increase staff awareness of all the benefits and compensation provided to employees as compared to neighboring districts and business sector. Very minimal cost is estimated for this item as mostly these planning will occur by mining data from existing sources and developing communication materials to distribute during the school year and summer. ($0)



Payroll costs: by object6118 Extra duty pay - clerical 261,500$ 0.32% 334,500$ 0.46%6119 Teachers / other professionals 9,257,257 11.48% 9,030,239 12.36%6121 Extra duty pay - clerical 2,387,558 2.96% 2,145,000 2.94%6126 Clerical and ancillary 31,062,114 38.51% 30,310,121 41.48%6129 Part-time / temporary 624,955 0.77% 598,500 0.82%61XX Benefits and other payroll costs 10,812,888 13.40% 10,804,496 14.78%

54,406,272 67.45% 53,222,856 72.83%

Non-Payroll costs: by functional area11 Instruction 2,740,983 3.40% 1,932,382 2.64%12 Instructional Resources 10,384 0.01% - 0.00%21 Instructional Leadership 5,200 0.01% 5,900 0.01%33 Health Services 55,932 0.07% 1,047,968 1.43%34 Student Transportation 5,925,120 7.35% 2,435,360 3.33%35 Food services 150,000 0.19% 150,000 0.21%36 Cocurricular Activities 1,268,529 1.57% 1,229,085 1.68%41 General Administration 2,056,756 2.55% 1,880,343 2.57%51 Plant Maintenance & Operations 10,572,246 13.11% 8,309,646 11.37%52 Security & Monitoring Service 457,094 0.57% 527,890 0.72%53 Data Processing 985,504 1.22% 857,128 1.17%61 Community Services 36,933 0.05% 28,700 0.04%81 Facilities Acquisition & Const 594,343 0.74% 51,854 0.07%99 Other Governmental Charges 1,400,000 1.74% 1,400,000 1.92%

26,259,024 32.55% 19,856,256 27.17%



Administrators 27.0 27.0 Clerical 124.0 99.0 Manual Trades 1,004.0 1,003.0 Professionals 64.5 64.5

1,219.5 1,193.5

Enrollment 47,316 47,466 Total Annual Operating Costs per Studen 1,705$ 1,540$ -9.69%

Business Services Division2016-17 General Fund Budget


Instruction Division and Campuses Fiscal Year 2016-1017 Goals

Goal #1 To prepare all students for a successful transition to multiple post-secondary

opportunities: Career Center/CTE Early College High School

Present Situation:

With over 65 course offerings representing 14 of the 16 national career clusters, CTE in Alief currently provides students with opportunities throughout their middle and high school career to take career assessments; earn college credit while in high school; gain work-based learning experiences; and achieve industry certifications/qualifications all prior to their graduation. To help continue the growth in this area a new Alief Career Center is being developed and instructional programming for a CTE Early College High School is being launched. The CTE ECHS will be located at the Houston Community College (HCC) Bissonnet Campus.


A historical overview of the CTE offerings, programs and clusters at current campuses has been shared with stakeholders. Meetings with middle and high school CTE teachers, architects and other business partners have been held to discuss programming and schematics. Tours of existing career centers in other districts have taken place. All stakeholders are being involved as work progresses on the Alief Career Center and the enhancement to our student’s college and career preparations. Work with HCC is underway to finalize degree plans for current freshmen and to identify needs for instructional staff to meet the academic/core requirements at the CTE ECHS for all cohorts.

Budget Impact:

In May of 2016, the District issued the first installment of bonds approved in the 2015 Bond Referendum with a large portion going toward the construction of the Alief Career Center. The debt service budget includes the first interest payment on these bonds. The general fund budget also includes $283K for five additional CTE teachers that are being added now as this program grows. Official groundbreaking and construction has begun as has initial planning for the schedule and staffing at the Career Center.

Goal #2

To prepare all students for a successful transition to multiple post-secondary opportunities: Action Based Learning

Present Situation:

At this time there are 13 campuses that have the Action Based Learning (ABL) Lab and more that have added kinesthetic furniture in classrooms to allow for more movement (pedal desks, standing desks, wobble chairs, stability balls, etc.). High school CLCs also have kinesthetic equipment for use during the school day. Labs are designed to allow students to learn while moving, preparing and wiring up the brain. We are also training all new teachers to the district in the concept of Action Based Learning and training campus level personnel to be the experts on their campus


Action Based Learning is purposeful movement that utilizes the natural link between the body and the brain to maximize learning. Our goal with the concept of ABL is to change brains and prepare brains for maximum achievement, increase positive behavior, and increase attendance. The goal is to expand ABL labs and kinesthetic classrooms to more campuses, work with special education and Response to Intervention (RTI) to include more labs in more places, and work with high school to incorporate more labs in physical education and content.

Budget Impact:

Approximately $173,000 was budgeted for lab stations, equipment, travel, technology and training.


Goal #4 To prepare all students for a successful transition to multiple post-secondary

opportunities: Pre-K Partnerships/Programming

Present Situation:

Our Early Childhood Transition Facilitator hosts ongoing webinars that focus on developing Phonemic Awareness in Young Children and other appropriate readiness skills. Each session will showcase different games and strategies for Pre-K instructional practice. A question/answer period will end each of the sessions. All Pre-K specialists, teachers and paraprofessionals have been invited to view the webinars. All daycares in our area will have the ability to use a link on our website so they can view it as well. Our Daycare to District Partnership Committee continues to facilitate campus level Early Childhood (EC) transition plans for each campus. Additional staffing was added to our Pre-K classrooms last year to reach the goal of 11:1 ratio. We are also implementing a new early childhood assessment tool through CLI engage called the Circle Assessment. This allows us to assess the required readiness domains including psycho-social readiness.


The District to Daycare Partnership Committee in conjunction with the Pre-K team leaders and West Houston P-16 members continues to research and implement Early Childhood Quality Standards. The goal of this group is to support and implement quality standards for our PreK program in the 2016-17 school year.

Budget Impact:

The position for the Early Childhood Facilitator was added to the previous year’s budget, so there will not be any significant new budget impact in the current year to implement these objectives.

Goal #5 To prepare all students for a successful transition to multiple post-secondary opportunities: Advanced Academics

Present Situation:

The Advanced Academics Department offers the PSAT 8/9 exam to all 8th graders and the PSAT/NMSQT exam to all 9th, 10th and 11th graders. They also provide the SAT exam to every 11th grader. The AVID system and WICOR strategies afford students and teachers the necessary support to help students be successful in advanced level coursework.


Advanced Academics is focused on three key areas: showing an increase in College Readiness Indicators on the PSAT exam, increasing the SAT exam average, and increasing the number of students with scores of 3 or higher on AP exams for college credit. The SAT School Day through the College Board allows Alief to offer the SAT exam to every 11th grader. The Princeton Review conducts professional development for participating teachers which focuses on instructional strategies for use in their classrooms. The Princeton Review Early Edge program targets selected 10th graders to assist with improving PSAT performance. Increased access to trainings for teachers in their Pre-AP and AP classrooms has been done in collaboration with Rice University. AVID Path trainings have been offered and 68 educators will be sent to the AVID Summer Institute at the end of the school year. AVID students visit college campuses throughout the year to provide them with information about campus life and college success. The Superintendent Academically Talented (SAT) Scholars are invited to a week-long summer camp to provide extra support on PSAT and SAT preparation and guidance counseling for college and career readiness. Additionally, they attend two annual luncheons to learn more about the necessary skills required for post-secondary success.

Budget Impact:

Princeton Review - $192,000; College Board - $428,700 for testing; AP Exams - $140,845; and AVID (membership, trainings, part-time tutors, field trips) - $63,160.



Payroll costs: by object6112 Substitutes - teachers 255,410$ 0.40% 255,200$ 0.40%6118 Extra duty pay - professionals 2,066,572 3.27% 4,182,296 6.48%6119 Teachers / other professionals 32,254,760 51.11% 33,044,775 51.18%6121 Extra duty pay - clerical 222,513 0.35% 218,600 0.34%6125 Substitutes - clerical 186,900 0.30% 186,450 0.29%6126 Clerical and ancillary 8,382,748 13.28% 7,795,010 12.07%6129 Part-time / temporary 91,354 0.14% 82,500 0.13%61XX Benefits and other payroll costs 9,064,281 14.36% 8,579,182 13.29%

52,524,538 83.22% 54,344,013 84.17%

Non-Payroll costs: by functional area11 Instruction 6,598,967 10.46% 6,907,155 10.70%12 Instructional Resources 58,881 0.09% 68,382 0.11%13 Curriculum & Instruction 314,073 0.50% 244,080 0.38%21 Instructional Leadership 416,359 0.66% 472,500 0.73%23 School Leadership 6,390 0.01% 51,500 0.08%31 Guidance, Counseling, & Eval. 919,593 1.46% 800,814 1.24%32 Social Work Services 22,520 0.04% 2,800 0.00%36 Co-Curricular Activities 561,850 0.89% 390,580 0.60%41 General Administration 442,914 0.70% 180,060 0.28%61 Community Services 416,267 0.66% 384,453 0.60%93 Payment to Fiscal Agent 429,721 0.68% 420,000 0.65%95 Payment to JJAEP 350,000 0.55% 250,000 0.39%

10,588,607 16.78% 10,222,924 15.83%



Administrators 33.0 34.0 Clerical 71.0 72.0 Professionals 34.0 34.0 Psych Sercices - Administrator 3.0 3.0 Psych Services - Professional 55.0 55.0 Special Ed - Administrator 9.0 9.0 Special Ed - Clerical 228.0 234.0 Special Ed - Professional 89.0 91.0 Special Ed - Teachers 275.0 273.0

797.0 805.0

Enrollment 47,316 47,466 Total Annual Operating Costs per Student 1,334$ 1,360$ 1.98%

Instruction Division2016-17 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 4,653,993$ 1.61% 4,800,000$ 1.67%6118 Extra duty pay - professionals 1,834,022 0.63% 260,000 0.09%6119 Teachers / other professionals 193,996,781 67.02% 195,632,752 68.12%6125 Substitutes - clerical 560,715 0.19% 492,161 0.17%6126 Clerical and ancillary 17,816,423 6.16% 18,454,515 6.43%61XX Benefits and other payroll costs 49,755,933 17.19% 50,383,766 17.54%

268,617,867 92.80% 270,023,194 94.02%

Non-Payroll costs: by functional area11 Instruction 9,145,113 3.16% 5,985,147 2.08%12 Instructional Resources 536,211 0.19% 390,927 0.14%13 Curriculum & Instruction 505,892 0.17% 257,166 0.09%23 School Leadership 224,495 0.08% 200,812 0.07%31 Guidance, Counseling, & Eval. 2,372,709 0.82% 2,534,094 0.88%33 Health Services 39,559 0.01% 51,613 0.02%36 Co-Curricular Activities 487,648 0.17% 191,575 0.07%51 Plant Maint. & Operations 7,495,065 2.59% 7,546,484 2.63%61 Community Services 30,048 0.01% 11,320 0.00%81 Facilities Acquisition & Const. 292 0.00% - 0.00%

20,837,032 7.20% 17,169,138 5.98%



Administrators 164.0 165.0 Clerical 710.5 716.5 Counselors 112.5 112.5 Librarians 42.0 42.0 Nurses 43.0 43.0 Teachers 2,911.5 2,924.5

3,983.5 4,003.5

Enrollment 47,316 47,466 Total Annual Operating Costs per Student 6,117$ 6,050$ -1.10%

Campuses2016-17 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 300,000$ 1.75% 315,000$ 1.85%6118 Extra duty pay - professionals 47,118 0.27% - 0.00%6119 Teachers / other professionals 11,570,682 67.32% 11,550,279 67.72%6125 Substitutes - clerical 11,499 0.07% 8,699 0.05%6126 Clerical and ancillary 999,548 5.82% 1,009,454 5.92%61XX Benefits and other payroll costs 2,741,989 15.95% 2,861,711 16.78%

15,670,836 91.17% 15,745,143 92.31%

Non-Payroll costs: by functional area11 Instruction 649,256 3.78% 468,065 2.74%12 Instructional Resources 9,997 0.06% 9,500 0.06%13 Curriculum & Instruction 14,445 0.08% 15,750 0.09%23 School Leadership 15,749 0.09% 29,000 0.17%31 Guidance, Counseling, & Eval. 164,956 0.96% 165,877 0.97%33 Health Services 1,156 0.01% 3,000 0.02%36 Co-Curricular Activities 94,358 0.55% 52,500 0.31%51 Plant Maint. & Operations 567,465 3.30% 567,700 3.33%

1,517,382 8.83% 1,311,392 7.69%



Administrators 11.0 11.0 Clerical 35.0 35.0 Counselors 8.0 8.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 166.0 166.0

222.0 222.0


Alief Hastings High School2016-17 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 300,000$ 1.78% 315,000$ 1.87%6118 Extra duty pay - professionals 136,082 0.81% 5,000 0.03%6119 Teachers / other professionals 11,244,058 66.85% 11,578,282 68.65%6125 Substitutes - clerical 18,299 0.11% 16,299 0.10%6126 Clerical and ancillary 944,635 5.62% 939,145 5.57%61XX Benefits and other payroll costs 2,740,259 16.29% 2,815,443 16.69%

15,383,333 91.46% 15,669,169 92.90%

Non-Payroll costs: by functional area11 Instruction 664,159 3.95% 530,281 3.14%12 Instructional Resources 5,078 0.03% 3,500 0.02%13 Curriculum & Instruction 12,486 0.07% - 0.00%23 School Leadership 3,497 0.02% 5,000 0.03%31 Guidance, Counseling, & Eval. 166,836 0.99% 164,877 0.98%33 Health Services 1,770 0.01% 1,800 0.01%36 Co-Curricular Activities 146,670 0.87% 52,800 0.31%51 Plant Maint. & Operations 435,379 2.59% 438,604 2.60%61 Community Services 47 0.00% - 0.00%

1,435,922 8.54% 1,196,862 7.10%




223.0 225.0


Alief Elsik High School2016-17 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 300,000$ 1.77% 315,000$ 1.82%6118 Extra duty pay - professionals 71,982 0.42% - 0.00%6119 Teachers / other professionals 11,439,362 67.51% 11,905,781 68.92%6125 Substitutes - clerical 29,081 0.17% 17,313 0.10%6126 Clerical and ancillary 974,674 5.75% 887,889 5.14%61XX Benefits and other payroll costs 2,713,215 16.01% 2,907,089 16.83%

15,528,314 91.64% 16,033,072 92.81%

Non-Payroll costs: by functional area11 Instruction 563,373 3.32% 434,201 2.51%12 Instructional Resources 17,735 0.10% 15,900 0.09%13 Curriculum & Instruction 18,157 0.11% 10,275 0.06%23 School Leadership 12,746 0.08% 6,700 0.04%31 Guidance, Counseling, & Eval. 180,684 1.07% 186,836 1.08%33 Health Services 1,995 0.01% 2,000 0.01%36 Co-Curricular Activities 86,321 0.51% 47,500 0.27%51 Plant Maint. & Operations 535,396 3.16% 537,840 3.11%61 Community Services 198 0.00% 200 0.00%

1,416,605 8.36% 1,241,452 7.19%




224.0 226.0


Taylor High School2016-17 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 50,000$ 0.93% 50,000$ 0.91%6118 Extra duty pay - professionals 13,306 0.25% - 0.00%6119 Teachers / other professionals 3,271,946 60.56% 3,386,615 61.59%6125 Substitutes - clerical 10,900 0.20% 10,900 0.20%6126 Clerical and ancillary 700,864 12.97% 695,700 12.65%61XX Benefits and other payroll costs 966,964 17.90% 977,071 17.77%

5,013,980 92.80% 5,120,286 93.12%

Non-Payroll costs: by functional area11 Instruction 112,537 2.08% 89,476 1.63%12 Instructional Resources - 0.00% 500 0.01%13 Staff Development 3,290 0.06% 1,000 0.02%23 School Leadership 2,393 0.04% 10,000 0.18%31 Guidance, Counseling, & Eval. 157,898 2.92% 163,865 2.98%33 Health Services 0.00% 600 0.01%51 Plant Maint. & Operations 109,340 2.02% 109,830 2.00%61 Community Services 3,675 0.07% 3,000 0.05%

389,133 7.20% 378,271 6.88%



Administrators 4.0 4.0 Clerical 27.0 27.0 Counselors 7.0 7.0 Nurses 1.0 1.0 Teachers 42.5 42.5

81.5 81.5

Enrollment 173 176 Total Annual Operating Costs per Student 31,232$ 31,242$ 0.03%

Alief Learning Center2016-17 General Fund Budget




4,582,696 91.73% 4,581,464 92.44%

Non-Payroll costs: by functional area11 Instruction 146,388 2.93% 127,196 2.57%12 Instructional Resources 9,739 0.19% 2,550 0.05%13 Curriculum & Instruction 13,478 0.27% 1,050 0.02%23 School Leadership 8,221 0.16% 9,978 0.20%31 Guidance, Counseling, & Eval. 31,441 0.63% 39,942 0.81%33 Health Services 200 0.00% 200 0.00%36 Co-Curricular Activities 33,860 0.68% 23,475 0.47%51 Plant Maint. & Operations 169,989 3.40% 170,350 3.44%

413,316 8.27% 374,741 7.56%




65.5 65.5

Enrollment 809 815 Total Annual Operating Costs per Student 6,176$ 6,081$ -1.53%

Kerr High School2016-17 General Fund Budget




6,130,369 92.33% 6,105,471 93.09%

Non-Payroll costs: by functional area11 Instruction 140,482 2.12% 92,172 1.41%12 Instructional Resources 22,799 0.34% 12,000 0.18%13 Curriculum & Instruction 1,772 0.03% 3,100 0.05%23 School Leadership 2,518 0.04% 4,000 0.06%31 Guidance, Counseling, & Eval. 83,129 1.25% 85,227 1.30%33 Health Services 415 0.01% 500 0.01%36 Co-Curricular Activities 3,122 0.05% - 0.00%51 Plant Maint. & Operations 255,231 3.84% 256,257 3.91%

509,468 7.67% 453,256 6.91%




87.0 87.0


Alief Hastings Ninth Grade Center2016-17 General Fund Budget




6,087,169 92.10% 6,091,455 93.07%

Non-Payroll costs: by functional area11 Instruction 156,217 2.36% 91,672 1.40%12 Instructional Resources 14,656 0.22% 9,000 0.14%13 Curriculum & Instruction 6,350 0.10% 3,450 0.05%23 School Leadership 4,875 0.07% 5,350 0.08%31 Guidance, Counseling, & Eval. 83,582 1.26% 86,027 1.31%33 Health Services 1,500 0.02% 1,500 0.02%51 Plant Maint. & Operations 255,206 3.86% 256,232 3.92%

522,386 7.90% 453,231 6.93%




87.0 88.0


Alief Elsik Ninth Grade Center2016-17 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 25,000$ 2.02% 25,000$ 1.89%6119 Teachers / other professionals 801,816 64.93% 888,961 67.13%6126 Clerical and ancillary 125,107 10.13% 122,786 9.27%61XX Benefits and other payroll costs 217,601 17.62% 244,753 18.48%

1,169,524 94.71% 1,281,500 96.78%

Non-Payroll costs: by functional area11 Instruction 57,461 4.65% 39,116 2.95%13 Curriculum & Instruction 350 0.03% 300 0.02%23 School Leadership 2,650 0.21% 450 0.03%31 Guidance, Counseling, & Eval. 2,108 0.17% 2,087 0.16%51 Plant Maint. & Operations 708 0.06% 708 0.05%61 Community Services 2,075 0.17% - 0.00%

65,352 5.29% 42,661 3.22%



Administrators 1.0 1.0 Clerical 4.5 4.5 Counselors 2.0 2.0 Teachers 10.0 10.0

17.5 17.5


Crossroads2016-17 General Fund Budget



Payroll costs: by object6112 Substitute teachers 100,000$ 3.85% 100,000 3.93%6118 Extra duty pay - professionals 54,000 2.08% - 0.00%6119 Teachers / other professionals 1,600,757 61.67% 1,655,081 64.97%6126 Clerical and ancillary 129,275 4.98% 155,653 6.11%61XX Benefits and other payroll costs 400,375 15.42% 407,686 16.00%

2,284,407 88.00% 2,318,420 91.00%

Non-Payroll costs: by functional area11 Instruction 260,810 10.05% 193,714 7.60%13 Curriculum & Instruction 1,137 0.04% 1,784 0.07%23 School Leadership 91 0.00% - 0.00%31 Guidance, Counseling, & Eval. 17,348 0.67% 20,832 0.82%36 Co-Curricular Activities 20,890 0.80% 2,300 0.09%51 Plant Maint. & Operations 11,195 0.43% 10,593 0.42%

311,471 12.00% 229,223 9.00%




29.5 29.5


Early College High School2016-17 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 25,000$ 0.84% 25,000$ 0.89%6118 Extra-duty pay professionals 250,280 8.42% 250,000 8.87%6119 Teachers / other professionals 2,051,797 69.01% 1,893,729 67.17%6126 Clerical and ancillary 165,492 5.57% 170,198 6.04%61XX Benefits and other payroll costs 399,926 13.45% 424,145 15.04%

2,892,495 97.28% 2,763,072 98.01%

Non-Payroll costs: by functional area11 Instruction 65,086 2.19% 47,839 1.70%13 Curriculum & Instruction 2,025 0.07% 1,000 0.04%23 School Leadership 1,930 0.06% 1,300 0.05%31 Guidance, Counseling, & Eval. 2,108 0.07% 2,087 0.07%33 Health Services 2,391 0.08% 3,950 0.14%36 Co-Curricular Activities 5,193 0.17% - 0.00%61 Community Services 2,024 0.07% - 0.00%

80,757 2.72% 56,176 1.99%




36.5 36.5


Night High School / Soar2016-17 General Fund Budget




5,925,411 93.15% 5,840,152 93.79%

Non-Payroll costs: by functional area11 Instruction 174,123 2.74% 116,131 1.87%12 Instructional Resources 10,553 0.17% 10,000 0.16%13 Curriculum & Instruction 1,387 0.02% 5,105 0.08%23 School Leadership 2,129 0.03% 7,802 0.13%31 Guidance, Counseling, & Eval. 51,922 0.82% 53,505 0.86%33 Health Services - 0.00% 1,000 0.02%36 Co-Curricular Activities 5,573 0.09% - 0.00%51 Plant Maint. & Operations 189,840 2.98% 193,100 3.10%

435,527 6.85% 386,643 6.21%




85.5 85.0


Alief Middle School2016-17 General Fund Budget




6,224,646 92.17% 6,264,618 93.38%

Non-Payroll costs: by functional area11 Instruction 180,856 2.68% 128,750 1.92%12 Instructional Resources 18,349 0.27% 9,100 0.14%13 Curriculum & Instruction 40,921 0.61% 21,600 0.32%23 School Leadership 2,700 0.04% 2,810 0.04%31 Guidance, Counseling, & Eval. 77,470 1.15% 79,197 1.18%33 Health Services 400 0.01% 400 0.01%36 Co-Curricular Activities 8,693 0.13% 2,000 0.03%51 Plant Maint. & Operations 199,036 2.95% 200,218 2.98%61 Community Services 23 0.00% - 0.00%

528,448 7.83% 444,075 6.62%




93.5 95.0


Olle Middle School2016-17 General Fund Budget




5,870,563 91.94% 5,774,656 92.95%


514,974 8.06% 437,916 7.05%




85.5 86.0

Enrollment 995 1,007 Total Annual Operating Costs per Student 6,418$ 6,169$ -3.87%

Killough Middle School2016-17 General Fund Budget




5,314,593 92.43% 5,465,466 93.74%

Non-Payroll costs: by functional area11 Instruction 150,231 2.61% 89,115 1.53%12 Instructional Resources 9,642 0.17% 9,266 0.16%13 Curriculum & Instruction 37,068 0.64% 31,000 0.53%23 School Leadership - 0.00% 2,550 0.04%31 Guidance, Counseling, & Eval. 59,190 1.03% 52,705 0.90%33 Health Services 955 0.02% 1,000 0.02%36 Co-Curricular Activities 3,422 0.06% 3,000 0.05%51 Plant Maint. & Operations 174,684 3.04% 176,426 3.03%

435,192 7.57% 365,062 6.26%




77.5 80.0


Holub Middle School2016-17 General Fund Budget




6,774,149 93.47% 6,431,143 94.65%


473,184 6.53% 363,744 5.35%




101.5 98.0


Albright Middle School2016-17 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 125,000$ 1.72% 137,500$ 1.91%6118 Extra duty pay - professionals 25,000 0.34% 5,000 0.07%6119 Teachers / other professionals 4,877,089 67.08% 4,955,658 68.82%6125 Substitutes - clerical 12,550 0.17% 12,550 0.17%6126 Clerical and ancillary 437,519 6.02% 426,338 5.92%61XX Benefits and other payroll costs 1,309,358 18.01% 1,285,856 17.86%

6,786,516 93.34% 6,822,902 94.75%

Non-Payroll costs: by functional area11 Instruction 217,112 2.99% 130,782 1.82%12 Instructional Resources 15,909 0.22% 10,000 0.14%13 Curriculum & Instruction 4,200 0.06% 2,500 0.03%23 School Leadership 2,900 0.04% 3,100 0.04%31 Guidance, Counseling, & Eval. 57,057 0.78% 55,005 0.76%33 Health Services 940 0.01% 1,500 0.02%36 Co-Curricular Activities 14,622 0.20% 1,200 0.02%51 Plant Maint. & Operations 171,172 2.35% 174,288 2.42%

483,912 6.66% 378,375 5.25%




101.5 103.0


O'Donnell Middle School2016-17 General Fund Budget




5,893,993 94.14% 5,846,850 95.13%

Non-Payroll costs: by functional area11 Instruction 198,903 3.18% 138,037 2.25%12 Instructional Resources 3,373 0.05% 4,875 0.08%13 Curriculum & Instruction 10,050 0.16% 1,850 0.03%23 School Leadership 4,379 0.07% 2,375 0.04%31 Guidance, Counseling, & Eval. 45,343 0.72% 45,710 0.74%33 Health Services 115 0.00% 30 0.00%51 Plant Maint. & Operations 104,167 1.66% 106,196 1.73%61 Community Services 271 0.00% 100 0.00%

366,601 5.86% 299,173 4.87%




86.0 88.0


Youens Elementary School2016-17 General Fund Budget




5,060,776 93.22% 5,144,339 94.61%

Non-Payroll costs: by functional area11 Instruction 152,691 2.81% 89,105 1.64%12 Instructional Resources 21,652 0.40% 13,700 0.25%13 Curriculum & Instruction 7,945 0.15% 5,602 0.10%23 School Leadership 1,526 0.03% 2,550 0.05%31 Guidance, Counseling, & Eval. 47,433 0.87% 47,135 0.87%33 Health Services 500 0.01% 500 0.01%36 Co-Curricular Activities 2,500 0.05% - 0.00%51 Plant Maint. & Operations 133,285 2.46% 133,912 2.46%61 Community Services 350 0.01% 350 0.01%

367,882 6.78% 292,854 5.39%




78.0 79.0


Boone Elementary School2016-17 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 80,000$ 1.40% 80,000$ 1.49%6118 Extra duty pay - professionals 36,826 0.65% - 0.00%6119 Teachers / other professionals 3,829,866 67.23% 3,648,409 67.92%6125 Substitutes - clerical 10,900 0.19% 10,900 0.20%6126 Clerical and ancillary 350,202 6.15% 362,429 6.75%61XX Benefits and other payroll costs 1,018,606 17.88% 983,016 18.30%

5,326,400 93.50% 5,084,754 94.66%

Non-Payroll costs: by functional area11 Instruction 184,229 3.23% 95,899 1.79%12 Instructional Resources 11,555 0.20% 11,900 0.22%13 Curriculum & Instruction 4,004 0.07% 6,000 0.11%23 School Leadership 2,116 0.04% 2,700 0.05%31 Guidance, Counseling, & Eval. 44,802 0.79% 46,035 0.86%33 Health Services 500 0.01% 500 0.01%51 Plant Maint. & Operations 123,181 2.16% 123,951 2.31%61 Community Services 46 0.00% - 0.00%

370,433 6.50% 286,985 5.34%




81.0 78.0


Martin Elementary School2016-17 General Fund Budget




4,683,612 92.95% 4,612,780 94.00%

Non-Payroll costs: by functional area11 Instruction 157,095 3.12% 102,022 2.08%12 Instructional Resources 14,322 0.28% 12,500 0.25%13 Curriculum & Instruction 2,479 0.05% 3,500 0.07%23 School Leadership 5,261 0.10% 1,500 0.03%31 Guidance, Counseling, & Eval. 45,302 0.90% 46,135 0.94%33 Health Services 68 0.00% 400 0.01%36 Co-Curricular Activities 1,415 0.03% - 0.00%51 Plant Maint. & Operations 129,470 2.57% 128,116 2.61%61 Community Services 75 0.00% - 0.00%

355,487 7.05% 294,173 6.00%




72.0 73.0


Chambers Elementary School2016-17 General Fund Budget




4,921,862 92.74% 5,141,671 94.58%

Non-Payroll costs: by functional area11 Instruction 186,553 3.52% 92,978 1.71%12 Instructional Resources 10,400 0.20% 12,200 0.22%13 Curriculum & Instruction 2,485 0.05% 500 0.01%23 School Leadership 4,934 0.09% 4,200 0.08%31 Guidance, Counseling, & Eval. 44,877 0.85% 45,735 0.84%33 Health Services 575 0.01% 1,400 0.03%51 Plant Maint. & Operations 135,368 2.55% 137,420 2.53%61 Community Services 0.00% 500 0.01%

385,192 7.26% 294,933 5.42%


Budgeted Staff: 2015-16 2016-17 Administrators 3.0 3.0 Clerical 15.0 16.0 Counselors 1.0 1.0 Librarians 1.0 1.0 Nurses 1.0 1.0 Teachers 55.0 58.0

76.0 80.0


Smith Elementary School2016-17 General Fund Budget




4,166,118 92.73% 3,939,563 93.71%

Non-Payroll costs: by functional area11 Instruction 133,874 2.98% 86,875 2.07%12 Instructional Resources 15,914 0.35% 2,800 0.07%13 Curriculum & Instruction 5,800 0.13% 2,000 0.05%23 School Leadership 3,000 0.07% 3,000 0.07%31 Guidance, Counseling, & Eval. 44,802 1.00% 45,635 1.09%36 Co-Curricular Activities - 0.00% 100 0.00%51 Plant Maint. & Operations 123,264 2.74% 123,932 2.95%61 Community Services 58 0.00% 100 0.00%

326,712 7.27% 264,442 6.29%




60.5 58.5


Mahanay Elementary School2016-17 General Fund Budget




4,699,806 94.32% 4,529,479 94.65%

Non-Payroll costs: by functional area11 Instruction 173,746 3.49% 111,219 2.32%12 Instructional Resources 7,370 0.15% 5,000 0.10%13 Curriculum & Instruction 2,390 0.05% 1,900 0.04%23 School Leadership 7,253 0.15% 3,825 0.08%31 Counseling 5,408 0.11% 46,035 0.96%33 Health Services 600 0.01% 600 0.01%51 Plant Maint. & Operations 86,337 1.73% 87,208 1.82%61 Community Services 50 0.00% - 0.00%

283,154 5.68% 255,787 5.35%




66.5 67.5


Kennedy Elementary School2016-17 General Fund Budget



Payroll costs: by object6112 Substitutes - teachers 80,000$ 1.37% 80,000$ 1.33%6118 Extra duty pay - professionals 52,334 0.90% - 0.00%6119 Teachers / other professionals 4,026,405 69.04% 4,156,008 69.27%6125 Substitutes - clerical 10,900 0.19% 10,900 0.18%6126 Clerical and ancillary 331,085 5.68% 383,792 6.40%61XX Benefits and other payroll costs 921,100 15.80% 1,072,402 17.88%

5,421,824 92.97% 5,703,102 95.06%

Non-Payroll costs: by functional area11 Instruction 199,038 3.41% 108,551 1.81%12 Instructional Resources 27,495 0.47% 12,900 0.22%13 Curriculum & Instruction 8,981 0.15% 3,200 0.05%23 School Leadership 6,716 0.12% 2,800 0.05%31 Guidance, Counseling, & Eval. 44,832 0.77% 45,635 0.76%33 Health Services 525 0.01% 500 0.01%51 Plant Maint. & Operations 122,142 2.09% 122,604 2.04%61 Community Services 25 0.00% - 0.00%

409,754 7.03% 296,190 4.94%




84.0 87.0


Chancellor Elementary School2016-17 General Fund Budget




5,157,529 93.35% 5,383,882 94.69%

Non-Payroll costs: by functional area11 Instruction 161,426 2.92% 95,630 1.68%12 Instructional Resources 8,895 0.16% 8,750 0.15%13 Curriculum & Instruction 6,687 0.12% 6,500 0.11%23 School Leadership 4,080 0.07% 3,000 0.05%31 Guidance, Counseling, & Eval. 46,521 0.84% 47,735 0.84%33 Health Services 136 0.00% 600 0.01%36 Co-Curricular Activities 1,800 0.03% - 0.00%51 Plant Maint. & Operations 137,817 2.49% 139,865 2.46%61 Community Services 40 0.00% - 0.00%

367,402 6.65% 302,080 5.31%




79.0 82.0


Liestman Elementary School2016-17 General Fund Budget




3,810,414 93.33% 3,802,683 94.62%

Non-Payroll costs: by functional area11 Instruction 146,454 3.59% 92,570 2.30%12 Instructional Resources 4,349 0.11% 9,618 0.24%13 Curriculum & Instruction 10,169 0.25% 1,310 0.03%23 School Leadership 150 0.00% 800 0.02%31 Counseling 2,108 0.05% 2,337 0.06%33 Health Services 600 0.01% 600 0.01%51 Plant Maint. & Operations 108,525 2.66% 108,984 2.71%61 Community Services 30 0.00% 150 0.00%

272,385 6.67% 216,369 5.38%




56.0 55.5


Petrosky Elementary School2016-17 General Fund Budget




4,547,160 93.03% 4,561,499 94.22%

Non-Payroll costs: by functional area11 Instruction 173,110 3.54% 115,256 2.38%12 Instructional Resources 10,361 0.21% 7,220 0.15%13 Curriculum & Instruction 3,205 0.07% 1,800 0.04%23 School Leadership 1,963 0.04% 2,000 0.04%31 Guidance, Counseling, & Eval. 44,913 0.92% 46,085 0.95%33 Health Services 737 0.02% 900 0.02%36 Co-Curricular Activities 3,006 0.06% - 0.00%51 Plant Maint. & Operations 102,041 2.09% 105,503 2.18%61 Community Services 1,107 0.02% 1,100 0.02%

340,443 6.97% 279,864 5.78%




68.5 68.0


Heflin Elementary School2016-17 General Fund Budget




3,745,595 91.59% 3,768,884 93.12%

Non-Payroll costs: by functional area11 Instruction 127,953 3.13% 86,685 2.14%12 Instructional Resources 22,719 0.56% 7,815 0.19%13 Curriculum & Instruction 1,674 0.04% 2,074 0.05%23 School Leadership 3,556 0.09% 5,466 0.14%31 Guidance, Counseling, & Eval. 46,388 1.13% 45,785 1.13%33 Health Services 592 0.01% 1,000 0.02%36 Co-Curricular Activities 9,820 0.24% - 0.00%51 Plant Maint. & Operations 128,840 3.15% 129,480 3.20%61 Community Services 2,590 0.06% - 0.00%

344,132 8.41% 278,305 6.88%




60.0 60.0


Cummings Elementary School2016-17 General Fund Budget




4,184,317 93.54% 4,225,667 95.86%

Non-Payroll costs: by functional area11 Instruction 149,989 3.35% 69,094 1.57%12 Instructional Resources 24,130 0.54% 14,096 0.32%13 Curriculum & Instruction 10,918 0.24% 700 0.02%23 School Leadership 5,310 0.12% 600 0.01%31 Guidance, Counseling, & Eval. 2,707 0.06% 2,087 0.05%33 Health Services 500 0.01% 575 0.01%36 Co-Curricular Activities 19 0.00% - 0.00%51 Plant Maint. & Operations 94,931 2.12% 95,439 2.17%81 Facilities Acquisition & Const. 292 0.01% - 0.00%

288,796 6.46% 182,591 4.14%




67.0 65.0


Rees Elementary School2016-17 General Fund Budget




4,905,143 93.68% 4,921,728 94.99%

Non-Payroll costs: by functional area11 Instruction 168,707 3.22% 94,543 1.82%12 Instructional Resources 10,541 0.20% 10,500 0.20%13 Curriculum & Instruction 4,472 0.09% 1,400 0.03%23 School Leadership 603 0.01% 1,300 0.03%31 Guidance, Counseling, & Eval. 45,221 0.86% 46,235 0.89%33 Health Services 1,237 0.02% 950 0.02%36 Co-Curricular Activities 127 0.00% 200 0.00%51 Plant Maint. & Operations 99,585 1.90% 103,832 2.00%61 Community Services 230 0.00% 800 0.02%

330,723 6.32% 259,760 5.01%




71.5 74.5


Alexander Elementary School2016-17 General Fund Budget




5,894,069 94.20% 5,766,655 95.21%

Non-Payroll costs: by functional area11 Instruction 150,134 2.40% 108,671 1.79%12 Instructional Resources 7,870 0.13% 9,200 0.15%13 Curriculum & Instruction 18,798 0.30% 2,600 0.04%23 School Leadership 9,145 0.15% 1,676 0.03%31 Guidance, Counseling, & Eval. 44,802 0.72% 45,635 0.75%33 Health Services 840 0.01% 1,000 0.02%51 Plant Maint. & Operations 120,328 1.92% 120,582 1.99%61 Community Services 11,278 0.18% 500 0.01%

363,195 5.80% 289,864 4.79%




85.0 86.0


Hearne Elementary School2016-17 General Fund Budget




5,240,453 93.58% 5,396,897 94.87%

Non-Payroll costs: by functional area11 Instruction 154,406 2.76% 84,019 1.48%12 Instructional Resources 8,600 0.15% 6,587 0.12%13 Curriculum & Instruction 5,890 0.11% 10,990 0.19%23 School Leadership 5,950 0.11% 3,350 0.06%31 Guidance, Counseling, & Eval. 44,802 0.80% 46,335 0.81%33 Health Services 1,350 0.02% 3,750 0.07%36 Co-Curricular Activities 5,279 0.09% - 0.00%51 Plant Maint. & Operations 133,286 2.38% 136,590 2.40%61 Community Services 24 0.00% - 0.00%

359,587 6.42% 291,621 5.13%




79.0 81.0


Landis Elementary School2016-17 General Fund Budget




6,559,383 93.81% 6,350,021 94.64%

Non-Payroll costs: by functional area11 Instruction 205,177 2.93% 138,904 2.07%12 Instructional Resources 11,440 0.16% 9,700 0.14%13 Curriculum & Instruction 2,334 0.03% 2,200 0.03%23 School Leadership 5,244 0.07% 4,808 0.07%31 Guidance, Counseling, & Eval. 45,900 0.66% 46,785 0.70%33 Health Services 2,390 0.03% 1,000 0.01%36 Co-Curricular Activities 5,237 0.07% 200 0.00%51 Plant Maint. & Operations 155,358 2.22% 156,187 2.33%

433,080 6.19% 359,784 5.36%




99.0 98.0


Sneed Elementary School2016-17 General Fund Budget




5,279,164 93.61% 5,337,874 94.82%

Non-Payroll costs: by functional area11 Instruction 159,918 2.84% 100,152 1.78%12 Instructional Resources 26,713 0.47% 18,350 0.33%13 Curriculum & Instruction 4,636 0.08% 4,200 0.07%23 School Leadership 4,335 0.08% 2,200 0.04%31 Guidance, Counseling, & Eval. 44,900 0.80% 45,635 0.81%33 Health Services - 0.00% 300 0.01%51 Plant Maint. & Operations 119,490 2.12% 119,983 2.13%61 Community Services 625 0.01% 500 0.01%

360,617 6.39% 291,320 5.18%




77.0 81.0


Best Elementary School2016-17 General Fund Budget




5,650,182 94.47% 5,602,737 95.47%

Non-Payroll costs: by functional area11 Instruction 166,149 2.78% 109,130 1.86%12 Instructional Resources 4,671 0.08% 6,200 0.11%13 Curriculum & Instruction 4,571 0.08% 2,000 0.03%23 School Leadership 12,636 0.21% 6,050 0.10%31 Guidance, Counseling, & Eval. 3,080 0.05% 3,737 0.06%33 Health Services 960 0.02% 1,900 0.03%36 Co-Curricular Activities 2,146 0.04% - 0.00%51 Plant Maint. & Operations 136,510 2.28% 137,071 2.34%

330,723 5.53% 266,088 4.53%




86.0 85.0


Outley Elementary School2016-17 General Fund Budget




4,903,346 92.59% 4,897,676 93.41%

Non-Payroll costs: by functional area11 Instruction 169,131 3.19% 92,751 1.77%12 Instructional Resources 12,885 0.24% 10,500 0.20%13 Curriculum & Instruction 8,700 0.16% 3,965 0.08%23 School Leadership 3,272 0.06% 2,050 0.04%31 Guidance, Counseling, & Eval. 2,646 0.05% 46,134 0.88%33 Health Services 119 0.00% 300 0.01%36 Co-Curricular Activities 550 0.01% - 0.00%51 Plant Maint. & Operations 194,316 3.67% 188,559 3.60%61 Community Services 533 0.01% 1,120 0.02%

392,152 7.41% 345,379 6.59%




74.0 73.0


Hicks Elementary School2016-17 General Fund Budget




5,393,419 93.32% 5,470,065 94.44%

Non-Payroll costs: by functional area11 Instruction 150,344 2.60% 121,763 2.10%13 Curriculum & Instruction 53,848 0.93% 10,000 0.17%23 School Leadership 6,879 0.12% 11,000 0.19%31 Guidance, Counseling, & Eval. 44,802 0.78% 48,135 0.83%33 Health Services 417 0.01% 1,023 0.02%51 Plant Maint. & Operations 129,186 2.24% 130,228 2.25%61 Community Services 425 0.01% - 0.00%

385,901 6.68% 322,149 5.56%




84.0 84.0


Bush Elementary School2016-17 General Fund Budget




6,078,854 93.69% 6,236,290 94.85%

Non-Payroll costs: by functional area11 Instruction 171,629 2.65% 113,233 1.72%12 Instructional Resources 3,000 0.05% 4,400 0.07%13 Curriculum & Instruction 9,050 0.14% 7,200 0.11%23 School Leadership 7,620 0.12% 2,400 0.04%31 Guidance, Counseling, & Eval. 45,302 0.70% 45,835 0.70%33 Health Services - 0.00% 1,250 0.02%36 Co-Curricular Activities 4,952 0.08% - 0.00%51 Plant Maint. & Operations 165,584 2.55% 163,923 2.49%61 Community Services 2,529 0.04% 700 0.01%

409,666 6.31% 338,941 5.15%




94.0 96.0


Collins Elementary School2016-17 General Fund Budget




6,109,638 93.12% 6,177,547 94.56%

Non-Payroll costs: by functional area11 Instruction 233,104 3.55% 124,201 1.90%12 Instructional Resources 6,994 0.11% 7,000 0.11%13 Curriculum & Instruction 9,785 0.15% 13,862 0.21%23 School Leadership 4,556 0.07% 6,750 0.10%31 Guidance, Counseling, & Eval. 44,821 0.68% 45,634 0.70%33 Health Services 1,309 0.02% 1,500 0.02%36 Co-Curricular Activities 374 0.01% - 0.00%51 Plant Maint. & Operations 150,207 2.29% 156,173 2.39%61 Community Services 196 0.00% - 0.00%

451,346 6.88% 355,120 5.44%




96.0 96.0


Horn Elementary School2016-17 General Fund Budget




6,559,426 93.52% 6,371,129 94.86%

Non-Payroll costs: by functional area11 Instruction 260,369 3.71% 158,461 2.36%12 Instructional Resources 5,638 0.08% 5,000 0.07%13 Staff Development 9,467 0.13% 500 0.01%23 School Leadership 1,225 0.02% 2,000 0.03%31 Guidance, Counseling, & Eval. 44,802 0.64% 46,635 0.69%33 Health Services 2,000 0.03% 2,000 0.03%36 Co-Curricular Activities 1,950 0.03% - 0.00%51 Plant Maint. & Operations 128,533 1.83% 129,499 1.93%61 Community Services 536 0.01% 1,000 0.01%

454,520 6.48% 345,095 5.14%




98.0 98.0


Holmquist Elementary School2016-17 General Fund Budget




5,626,238 92.58% 5,746,372 93.56%

Non-Payroll costs: by functional area11 Instruction 188,430 3.10% 122,030 1.99%12 Instructional Resources 7,120 0.12% 10,000 0.16%13 Curriculum & Instruction 3,292 0.05% 7,400 0.12%23 School Leadership 3,609 0.06% 4,272 0.07%31 Guidance, Counseling, & Eval. 70,970 1.17% 72,327 1.18%33 Health Services 546 0.01% - 0.00%36 Co-Curricular Activities 230 0.00% - 0.00%51 Plant Maint. & Operations 176,459 2.90% 178,167 2.90%61 Community Services 72 0.00% 1,200 0.02%

450,728 7.42% 395,396 6.44%




87.0 84.0


Owens Intermediate School2016-17 General Fund Budget




5,221,370 91.74% 5,722,173 93.50%

Non-Payroll costs: by functional area11 Instruction 192,597 3.38% 134,474 2.20%12 Instructional Resources 5,622 0.10% 8,000 0.13%13 Curriculum & Instruction 16,722 0.29% 4,500 0.07%23 School Leadership 6,486 0.11% 3,000 0.05%31 Guidance, Counseling, & Eval. 72,422 1.27% 73,877 1.21%33 Health Services 1,367 0.02% 1,600 0.03%36 Co-Curricular Activities 5,513 0.10% 2,000 0.03%51 Plant Maint. & Operations 169,410 2.98% 170,592 2.79%61 Community Services 25 0.00% - 0.00%

470,164 8.26% 398,043 6.50%




79.0 86.0


Klentzman Intermediate School2016-17 General Fund Budget




5,608,740 93.35% 5,567,941 94.21%


399,626 6.65% 342,302 5.79%




86.0 82.0


Youngblood Intermediate School2016-17 General Fund Budget




5,106,657 92.88% 5,079,508 94.32%

Non-Payroll costs: by functional area11 Instruction 160,862 2.93% 75,358 1.40%12 Instructional Resources 18,318 0.33% 20,100 0.37%13 Curriculum & Instruction 1,375 0.03% 3,001 0.06%23 School Leadership 7,000 0.13% 3,000 0.06%31 Guidance, Counseling, & Eval. 46,132 0.84% 46,935 0.87%33 Health Services 900 0.02% 1,400 0.03%36 Co-Curricular Activities 2,291 0.04% - 0.00%51 Plant Maint. & Operations 154,736 2.81% 156,024 2.90%61 Community Services 42 0.00% - 0.00%

391,656 7.12% 305,818 5.68%




69.0 68.0


Mata Intermediate School2016-17 General Fund Budget




5,152,035 93.70% 5,257,477 95.42%

Non-Payroll costs: by functional area11 Instruction 163,138 2.97% 98,714 1.79%12 Instructional Resources 15,629 0.28% 6,200 0.11%13 Curriculum & Instruction 20,280 0.37% 4,950 0.09%23 School Leadership 5,293 0.10% 3,450 0.06%31 Guidance, Counseling, & Eval. 2,820 0.05% 3,087 0.06%33 Health Services 1,369 0.02% 1,000 0.02%36 Co-Curricular Activities 3,901 0.07% - 0.00%51 Plant Maint. & Operations 134,105 2.44% 135,080 2.45%

346,535 6.30% 252,481 4.58%




76.0 75.0


Miller Intermediate School2016-17 General Fund Budget




6,071,343 92.46% 6,067,962 94.50%


495,411 7.54% 353,151 5.50%




90.0 89.0


Budewig Intermediate School2016-17 General Fund Budget


Financial Overview

Debt Service Fund

Debt Service Fund

Debt Service Fund Overview

The Debt Service Fund accounts for payments of principal, interest and related fees on the district’s general obligation bonds. Under Texas Law, only these debt service payments can be charged to this fund. Revenue is received from a designated allocation of the property tax rate, from the State under the Instructional Facilities Allotment (IFA) and Existing Debt Allotment (EDA) programs and from the federal government under the Qualified School Construction Bond (QSCB) program.

On September 20, 2003, a successful bond election was held and the voters authorized bonds of $175,000,000. The district has issued nine installments from this referendum totaling $165,683,000. The district does not currently have plans to issue the remainder ($9,317,000) in the near future. In an election on May 09, 2015, the voters approved a bond referendum totaling $341,000,000 by a vote of 834 (72.3%) for to 318 against. Major projects included in this referendum are: a Career Center, a Multi-Purpose Center, a Fine Arts addition at Kerr High School, Gymnasium Additions at each middle school, facilities for Pre-K expansion, school buses and other district renovations. Additional information regarding the approved projects is located in the capital projects section of this document. The district issued the first installment ($61,810,000) from the 2015 referendum in June, 2016 and plans to issue the second installment ($80,535,600) in May, 2017.

Debt Service Expenditures

The 2016-17 expenditure budget consists of the following amounts: $22,556,467 for bond principal and sinking fund payments, $8,037,628 for bond interest payments and $10,000 for other fees. Detailed debt service requirements are located in the informational section of this budget document.

These expenditure estimates are fairly straightforward since they are primarily based on debt that has already been issued. The Series 2009 and 2010 bonds were issued under the federal government’s QSCB program. The 2009 QSCB bonds were issued as tax credit bonds - the federal government provides tax credits to the purchasers of the bonds which allowed the district to issue the bonds with a 0% interest rate. The 2010 QSCB bonds were issued as “direct pay to issuer” QSCB bonds. The district receives a rebate of the interest paid on the bonds from the federal government effectively reducing the interest cost to 0%. The principal maturity for the 2009 bonds is August 15, 2024. The principal maturity for the 2010 bonds is February 15, 2027. However, both series require annual sinking fund deposits – for budgetary purposes, these sinking fund deposits are treated as principal expenditures since the adopted tax rate must provide sufficient funds to cover these deposits. Historically, the district’s administration and Board have structured debt with an aggressive principal retirement schedule that has allowed the district to continue to issue bonds while still reducing the debt service tax rate. Approximately 71% of the existing outstanding debt will be retired within the next 10 years which is well above the statewide average of 42%.


Debt Service Fund (continued) Instructional Facilities Allotment Program

House Bill 4, originally enacted during the 1997 Legislative session, provided State funding for instructional school facilities (IFA). This program provides a guaranteed level ($35) of State and local funds per student per penny of tax effort applicable to debt service on eligible bonds. However, limited funds have been appropriated for this program, so districts must apply for funding. The applications are ranked based on relative property wealth and funds are awarded up to the dollar limit available.

Fortunately, Alief received IFA funding for all of the bonds that were issued between 1997 and 2002 and for the QSCB bonds issued in 2009 and 2010. Applications for IFA are submitted prior to each debt issuance; however, due to the uncertainty surrounding this funding source, Alief does not include additional IFA funding in budgets or future projections. Total revenue through the IFA program is projected at $1,769,714 for 2015-16 and budgeted at $1,294,806 for 2016-17.

Existing Debt Allotment

Additional State funding for existing debt (Existing Debt Allotment – EDA) was first granted during the 1999 Legislative session and included all debt that required a debt service payment in 1998-99 that did not qualify for IFA funding. The eligibility date has been rolled forward in each subsequent session to include all debt issued during the prior biennium, excluding IFA eligible debt. H.B. 3646 passed in the 2009 Legislative session put in place a permanent roll forward of the eligibility date.

Like IFA, this allotment also guarantees $35 per student in state and local funds for each cent of tax effort (subject to a maximum) to pay the principal and interest on eligible bonds. The 2016-17 debt service budget includes $1,530,264 in EDA funding, down from $3,070,433 in 2015-16 due to increases in the district’s property value.

Tax Rate and Fund Balance Impact

The estimated budgetary fund balance at August 31, 2016 is estimated at approximately $6.4 million. The difference between the budgetary fund balance and actual fund balance are the deposits to the required sinking fund for the 2009 and 2010 QSCB bonds. In the Comprehensive Annual Financial Report, these deposits are included in a restricted cash account and fund balance. For budgetary purposes, these deposits are treated as expenditures in order to adopt the appropriate tax rate necessary to make the deposit.

Fund balance is currently above the District’s benchmark of 1/12th of the preceding year’s expenditures by $4.3 million, allowing the district to adopt a deficit budget of $1.0 million for 2016-17. The district intends to continue utilizing portions of this reserve in coming years in order minimize the impact on the tax rate from new debt issued as authorized by the 2015 referendum.

Declining debt service requirements and budgeted transfers from the general fund had allowed for a 6 penny reduction from 2010-11 to 2015-16. For 2016-17, a 2.5 penny increase (from $0.155 to $0.18) was necessary to provide funds needed for the new debt issued. Projections prepared for the Bond Steering Committee and Board of Trustees, and widely publicized prior to the May referendum indicated that the anticipated impact of issuing the $341 million in new debt is a projected tax rate increase of 8.5 cents. Even with this projected increase, we anticipate the district will still have one of the lowest debt service tax rates in Harris County.


Actual Actual Actual Projected Budget2012-13 2013-14 2014-15 2015-16 2016-17

RevenuesLocal sources 21,008,305$ 19,069,410$ 19,445,677$ 20,470,246$ 25,981,196$ State sources 7,788,209 8,217,658 5,970,344 4,840,147 2,825,070 Federal sources 819,682 795,259 794,402 798,687 797,829

Total Revenues 29,616,196 28,082,327 26,210,423 26,109,080 29,604,095

ExpendituresDebt Service:

Principal 19,580,000 18,564,863 18,283,793 18,275,000 22,556,467 Interest & fees 6,896,461 7,282,960 6,313,294 5,238,613 8,047,628


Revenues Over (Under) Expenditures 3,139,735 2,234,504 1,613,336 2,595,467 (1,000,000)

Other Financing Sources

Net proceeds from refunding 243,018 122,684 151,465 - - Transfer from General Fund 1,000,000 500,000 - -

Revenues and Other Sources Over (Under) Expenditures 3,382,753 3,357,188 2,264,801 2,595,467 (1,000,000)

Fund Balances, beginning 2,978,791 4,305,077 5,605,798 5,814,132 6,353,132

Deposits to Sinking Fund (2,056,467) (2,056,467) (2,056,467) (2,056,467) -

Budgetary Fund Balances,

Ending 4,305,077$ 5,605,798$ 5,814,132$ 6,353,132$ 5,353,132$

Debt Service Fund

Five Year Summary of Revenues & ExpendituresYears Ended August 31, 2013 - August 31, 2017 (Budgeted)

Note: The 2016-17 budgeted debt service payment includes the deposits to the QSCB sinking fund since forbudgetary purposes, these deposits are treated the same as an expenditure and the district tax rate must be sufficientto provide funds for the deposits.

Note: One common methodused to estimate appropriatedebt service fund balancelevels is to divide thepreceeding year's principaland interest by 12. AliefI.S.D.'s benchmark at08/31/16 using this method isapprox. $2.1 million so ourfund balance is currentlyabove this level. $1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

2012-13 2013-14 2014-15 2015-16 2016-17

Fund Balance


Fiscal Year

Ended Percent

August 31, Principal Interest Total Retired

2017 22,556,467$ 8,037,628$ 30,594,095$ 8.72%

2018 25,603,247 9,684,716 35,287,963 18.77%

2019 22,258,247 8,748,126 31,006,373 27.60%

2020 18,593,246 7,987,994 26,581,240 35.17%

2021 18,498,246 7,327,034 25,825,280 42.53%

2022 17,298,246 6,693,494 23,991,740 49.36%

2023 15,893,246 6,083,555 21,976,801 55.63%

2024 14,943,246 5,504,830 20,448,076 61.45%

2025 12,306,780 4,981,406 17,288,186 66.38%

2026 11,496,780 4,499,648 15,996,428 70.93%

2027 10,446,780 3,661,460 14,108,240 74.95%

2028 8,396,780 2,883,119 11,279,899 78.17%

2029 8,006,780 2,537,099 10,543,879 81.17%

2030 8,006,780 2,198,290 10,205,070 84.08%

2031 8,006,780 1,859,025 9,865,805 86.89%

2032 8,006,780 1,518,717 9,525,497 89.60%

2033 8,006,780 1,193,614 9,200,394 92.22%

2034 7,276,780 893,818 8,170,598 94.55%

2035 7,276,780 605,883 7,882,663 96.79%

2036 6,806,780 325,588 7,132,368 98.83%

2037 4,026,780 94,629 4,121,409 100.00%

Totals 263,712,331$ 87,319,673$ 351,032,004$

Note: Within the next five years, AliefI.S.D. will retire approximately 43% ofthe currently issued debt. The averagedebt retired within 5 years for Texasschool districts is 20%. Alief alsocompares very favorably to the stateaverage of debt retired with 10 years-71% vs. 42%. Overall, the Texasrepayment schedules are belowaverage - repayment of 25% over 5years and 50% over ten years isconsidered a nationwide average. Aliefis well above these target ratios also.

Debt Service Fund

Debt Retirement Summary

0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

60.00%

70.00%

80.00%

90.00%

State Average Alief I.S.D.

5‐years 10‐years



Total Debt and Percent Retired by Year

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

$0

$50,000,000

$100,000,000

$150,000,000

$200,000,000

$250,000,000

$300,000,000

$350,000,000

20

17

20

18

20

19

20

20

20

21

20

22

20

23

20

24

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27

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28

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29

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30

20

31

20

32

20

33

20

34

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37

Total Debt % retired

5 yrs

10 yrs

Note: This is a graph of the total debt outstanding including principal and interest at the end ofeach year between 2017 and 2037 – the year that all currently issued (and projected) debt will beretired. As a guideline, rating agencies look for a repayment schedule that retires 25 percent ofprincipal a quarter through the life of the debt and 50 percent halfway through the life of the debt.Alief is well above this guideline.


Debt Comparison with Neighboring Districts

Total Debt and Percent Paid in 10 Years

$0

$500,000,000

$1,000,000,000

$1,500,000,000

$2,000,000,000

$2,500,000,000

$3,000,000,000

$3,500,000,000

Cy-Fair Katy ClearCreek

FortBend

SpringBranch

Aldine Alief

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

Total Debt % paid in 10 yrs.

`



Dickinson Galveston 1.5400 1.0400 0.5000

Spring Harris 1.4700 1.0400 0.4300

La Porte Harris 1.4500 1.0400 0.4100

Cypress-Fairbanks Harris 1.4400 1.0400 0.4000

Goose Creek Harris 1.4319 1.0400 0.3919

Katy Harris 1.5166 1.1266 0.3900

Alvin Brazoria 1.4177 1.0400 0.3777

Pearland Brazoria 1.4156 1.0400 0.3756

Channelview Harris 1.4150 1.0400 0.3750

Klein Harris 1.4100 1.0400 0.3700

Clear Creek Galveston 1.4000 1.0400 0.3600

Lamar Consolidated Fort Bend 1.3901 1.0401 0.3500

Humble Harris 1.5200 1.1700 0.3500

Tomball Harris 1.3400 1.0200 0.3200

Deer Park Harris 1.5567 1.2367 0.3200

Spring Branch Harris 1.3945 1.0900 0.3045

Fort Bend Fort Bend 1.3400 1.0400 0.3000

Pasadena Harris 1.3500 1.0700 0.2800

Galena Park Harris 1.5134 1.2433 0.2701 Houston Harris 1.1967 1.0267 0.1700

Alief Harris 1.2800 1.1250 0.1550

Aldine Harris 1.2859 1.1334 0.1525

Average Tax Rate 1.4125 1.0783 0.3342

Alief Tax Rate 1.2800 1.1250 0.1550

Note: Under Section 45.003(e), Texas Education Code, a school district is able to issue unlimited tax bonds,provided that the district demonstrates its projected ability to pay such bonds plus the District's outstandingbonds (other than bonds authorized by an election held on or before April 1, 1991 and issued beforeSeptember 1, 1992, or bonds issued to refund such bonds) at a debt service tax rate of not more than $0.50per $100 of assessed valuation. Alief's tax rate is well below this limit. 2015-16 rates are used in the chartabove since that is the most recent data available for other districts. Alief's 2016-17 tax rate was increasedto $.18.

Debt Service Fund

Fiscal Year 2015-16

Debt Service Tax Rate ComparisonFort Bend and Harris County School Districts


Debt Comparisons with Neighboring Districts

Total Debt per Student

Note: Alief is much lower than many of the surrounding Districts for the total outstanding debt per studentratio primarily because we repay debt at a faster rate and enrollment trends have allowed for a lower debtissuance amount. Future debt service budgets will not be negatively impacted by fluctuating or escalatingrepayment schedules. The information above is as of August 31, 2015 because that is the most recentdata available for other Districts. With the passage of the new referendum in May, 2015, the districtstarted in May, 2016, issuing larger amounts of debt for the planned new facilities. Our increasedoutstanding debt per student at August 31, 2016, is $4,813 and is still the lowest in Harris County


Financial Overview

Food Service Fund

Food Service Special Revenue Fund Food Service Fund Overview

The District’s food service operations are accounted for in the Food Service Special Revenue Fund. Although special revenue funds are generally not included in the annual budget adopted by the Board of Trustees, TEA regulations require inclusion of the food service fund.

Revenues

Approximately 88% of the revenue in this fund is received from the United States Department of Agriculture (USDA) under the National School Lunch Program, the School Breakfast Program and the Food Distribution Program. This revenue is classified as federal. For 2015-16, approximately 83% of students received either free or reduced price lunch. Other revenue sources consist of local and state revenue. Local revenue is primarily from student payments for lunch and a la carte items. All students are eligible to receive breakfast free of charge if they choose. Revenue from the state is required matching funds and is less than 1% of total revenue.

Expenditures

Food Service expenditures consist primarily of payroll (44%) and supplies and materials (54%). The majority of the supplies and materials budget consists of expenditures for food. As food prices have continued to steadily rise in recent years, the percentage of the overall budget for supplies and materials has increased. Ten years ago, the budget was fairly evenly split between both payroll and supplies and materials. Both were about the same percentage with each being right under 50% of the budget.

Beginning in 1999-00, a portion of the campus utility and property insurance costs were budgeted in the Food Service Fund. These charges were conservatively allocated based on the square footage of the kitchen to the total square footage of the campus. These expenditures were included in the Plant Maintenance and Operations Function (Function 51). Starting in 2011-12, the method of allocating these costs was changed. Rather than allocating expenditures to Function 51, indirect costs are being charged on allowable expenditures which is a reduction to federal revenue. Indirect costs of 15% are budgeted at approximately $1,960,000 for 2015-16 and 2016-17.

Fund Balance

The fund balance for Food Service should not exceed three months of average food service operations expenditures. The projected fund balance for 2015-16 is approximately $5,718,000, which is within these guidelines Fund balance had been above the recommended amount, so the past two years included planned reductions in fund balance for capital outlay for kitchen renovations at several campuses. These projects were approved by the Texas Department of Agriculture in order to reduce our fund balance and improve services to our students.

$0

$4

$8

$12

$16

$20

Mill

ion

s

Revenue Sources

Local

State

Federal


Actual Actual Actual Projected Budget

2012-13 2013-14 2014-15 2015-16 2016-17

Revenues

Local sources 3,013,044$ 3,193,880$ 2,750,510$ 2,926,775$ 2,940,000$

State sources 152,287 160,475 162,616 163,458 160,000

Federal sources 22,363,413 21,967,129 22,435,743 23,227,840 23,600,000

Total Revenues 25,528,744 25,321,484 25,348,869 26,318,073 26,700,000

Expenditures by function

Food services 24,318,429 23,377,848 24,311,777 26,993,445 27,280,000

Capital outlay 3,756,069 855,840


Revenues Over

(Under) Expenditures 1,210,315 1,943,636 (2,718,977) (1,531,212) (580,000)

Other Financing Sources

Transfer in 46,002

Net Change in Fund Balance 1,256,317 1,943,636 (2,718,977) (1,531,212) (580,000)

Fund Balances, beginning 6,768,978 8,025,295 9,968,931 7,249,954 5,718,742

Fund Balances, ending 8,025,295$ 9,968,931$ 7,249,954$ 5,718,742$ 5,138,742$

Food Service Fund

Five Year Summary of Revenues and ExpendituresYears Ended August 31, 2013 - August 31, 2017 (Budgeted)


Actual Actual Actual Projected Budget Percent

2012-13 2013-14 2014-15 2015-16 2016-17 of Total

Payroll costs 10,130,587$ 9,925,694$ 10,610,176$ 11,581,682$ 11,869,382$ 43.51%

Purchased & cont. services 168,544 162,664 178,403 278,891 198,500 0.73%

Supplies and materials 13,825,083 12,935,785 13,261,359 14,252,461 14,826,618 54.35%

Other operating expend. 30,023 29,389 30,928 40,312 35,500 0.13%

Capital outlay 164,192 324,316 3,986,980 1,695,939 350,000 1.28%

Total Expenditures 24,318,429$ 23,377,848$ 28,067,846$ 27,849,285$ 27,280,000$ 100.00%

Food Service Fund

Budget Summary: 2016-17Expenditure Summary by Major Object

43.51%

0.73%54.35%

0.13% 1.28%


Payroll costs

Purchased &cont. services

Supplies andmaterials

Other operatingexpend.

Capital outlay


Projected Projected Projected Projected

2016-17 2017-18 2018-19 2019-20

Revenues

Local sources 2,940,000$ 3,000,000$ 3,000,000$ 3,000,000$

State sources 160,000 160,000 160,000 160,000

Federal sources 23,600,000 24,072,000 24,553,500 25,044,500

Total Revenues 26,700,000 27,232,000 27,713,500 28,204,500

Expenditures

Food services 27,280,000 27,525,500 28,076,000 28,637,500

Total Expenditures 27,280,000 27,525,500 28,076,000 28,637,500

Revenues (Under)

Expenditures (580,000) (293,500) (362,500) (433,000)

Fund Balances, beginning 5,718,742 5,138,742 4,845,242 4,482,742

Fund Balances, ending 5,138,742$ 4,845,242$ 4,482,742$ 4,049,742$

Food Service Fund

Revenues, Expenditures, and Fund Balance ForecastsYears Ended August 31, 2017 - August 31, 2020


Food Service Fund

Industry Comparisons

One of the industry’s measures of efficiency is thenumber of meals served per labor hour. Generally 14-18meals per hour is considered an accepted standard. Aliefis above this average with 20.4 meals served per hour. In2015-16, total meals served were approximately 9.2million.

Meals Served per Labor Hour


Informational

Section

District Description and History

Alief ISD is a Texas Education Agency Recognized school district. It was founded in 1917 and is located in southwest Houston - an urban community with thriving businesses, active churches and a variety of recreational facilities. The district encompasses 36.6 square miles.

An exemplary education is provided for students in prekindergarten through grade twelve. The district offers a wide range of educational opportunities in academics, the arts and career and technology education. Special education, gifted/talented, English as a second language (ESL) and an English-Spanish bilingual program are among the support strands available.

Alief is the most ethnically diverse of school districts of comparable size in Texas. Virtually every culture of the modern world is represented in its approximately 47,500 student enrollment; more than 80 languages and dialects are spoken. Guest speakers, culture clubs and ethnic fairs help promote multicultural appreciation.

Alief ISD's beautiful facilities, including 46 campuses, are a focal point of the community and represent a major property investment by its taxpayers. The district employs a full-time police department to protect this investment, as well as to help maintain a safe environment for students and staff.

Looking back: 100 years in Alief

The area within Alief ISD boundaries today is a bustling urban community, while only a few decades ago, it was a sparsely populated flatland.

In looking back, we find that some things, however, are still the same as they were many years ago for those of us who live and send our children to school in Alief today. Very old records tell us that even in its early days, Alief was a community that cared for its children. Parents wanted excellence in education in a safe environment, and that is still the mission of the district. Alief ISD is fortunate that parents, other community residents and organizations and business partners show their support by generously giving their time, materials, funds and much more to benefit students.

In contrast with the present, Alief (once known as Dairy) was a rural community of about 30 families in the early 1900s. The area was described as a flood-prone prairie, where farmers grew rice, cotton and corn and raised cattle. Going to Houston meant a 30-mile round trip by wagon on an unsurfaced pathway. When the area was flooded, the only way to get to town was by a small train that ran through Alief.

A three-story brick school was built in 1911, replacing the small schoolhouse previously used. Alief’s Dairy School, District 46, officially became an independent school district in 1917, and like the village, it was renamed for the community’s first postmistress, Alief Ozelda Magee.

Alief’s second general store opened in 1915; the stores were popular gathering places for residents. By 1920 a few Alief citizens had automobiles. Electric service, however, wasn’t available until 1935, and residents had to wait several more years for telephone lines to be installed.

The three-story school building was condemned in 1939, so children had to attend classes in a nearby frame structure called the auditorium. It was also used for church services, weddings and other community events. In 1940 a school annex was added.

Construction of the Alief campuses that exist today began with financing from bond issues in the early 1960s. Alief Elementary School, later renamed for teacher Cynthia Youens, was the first to be built in 1964.


District Description and History (continued)

Even as recently as 1970, the Alief community was more pastureland than developed acreage. A few subdivisions of single-family dwellings dotted the map. Several of today’s major thoroughfares, including the route of the Sam Houston Tollway, were gravel roads. The district only had three elementary schools and a combination junior-senior high school.

As with many areas close to a metropolis, however, sooner or later urbanization occurs. A huge tract of vacant land was sold in 1977, and the Brown & Root complex was built on part of it. Apartment buildings mushroomed over another large portion. There was also the construction of Royal Oaks, an upscale neighbor with homes in excess of $1 million.

Alief’s population almost quadrupled between 1970 and 1985, and business, big and small, multiplied in the community. Annexation of sizable chunks by the city of Houston began in 1977, and Metro bus routes were extended to the suburb. One of the most visible signs of this population boom has been the heavy congestion during peak traffic times. To assist east bound commuters in the morning and westbound commuters in the evening, the construction of the Westpark Tollway, built along the path of the old railroad tracks, made driving a breeze for those traveling between Highway 99, the Sam Houston Tollway and the Loop 610.

The community and the district have steadily continued to grow. The twenty-fourth elementary campus opened in 2007; the sixth intermediate, in 2003; and the fourth high school, in 2001. There are also two ninth-grade centers, six middle schools, an alternative learning center, a disciplinary alternative education program (Crossroads) and an Early College High School currently in the business of educating the children of Alief. The state of the art Alief Career Center is currently under construction and is scheduled to open in August of 2018.



Long Range Financial Forecasts The following financial forecasts are used to estimate the impact of current financial decisions on subsequent fiscal years. This section is a summary of the information that is presented to the Board of Trustees each February as a part of the Long-Range Plan document. However, the models are updated, reviewed and evaluated frequently by the Assistant Superintendent of Finance, as circumstances change. Review and evaluation of these plans, in conjunction with the budget development process, ensures that short-term financial decisions are made only after consideration of the long-term consequences. General and Debt Service Fund Forecasts Projection Model Summary Throughout this model we use projected amounts for the current fiscal year (2015-16), and proposed amounts for the next budget year (2016-17) to assist in projecting the subsequent three fiscal years. We will discuss each component of the projection model in the following section. Projection Model Components Summary The summary sheet is a composite of all the calculations performed on each of the other worksheets described below. The summary section of the financial forecast consolidates planned additional bond sales, enrollment projections, taxable value estimates, State aid estimates, expenditure estimates and many other factors into a single comprehensive financial plan, and calculates the effect on the projected tax rate for each subsequent fiscal year. Assumptions The assumptions section is used to consolidate the variables needed in other sections and to input other data required in the computations of future year expenditures and revenues. Many of the parameters are directly input in this section - taxable value, collection percentage, salary increases, capital improvement requirements from operating funds, new vehicles, other district initiatives/allocations and the General Fund portion of the Technology Plan. Other values, such as enrollment, ADA and bond sale amounts are linked from other worksheets. These assumptions are the primary drivers of our revenue and expenditures estimates. Taxable value and enrollment heavily influence State and Local revenue estimates. Regarding taxable value, district changes in value are consistent with the Houston area in general. During the 2009-10 recession periods, values declined, and then rebounded slowly in 2011 and 2012. Beginning in 2013-14, we’ve seen growth rates of 7% - 10%. Our expectation going forward is a continuation of moderate growth of 3% - 5% each year. Given that payroll expenditures are approximately 89% of our expenditure budget, salary trends are the most significant assumption that factors into our projections. Attracting and retaining the highest quality teachers will continue to put pressure on our expenditure budget as the statewide demand for teachers (especially in high need areas such as bilingual) exceeds the supply projected to graduate with teaching certificates over the next several years. Alief ISD has historically provided higher than average salary increases and top starting salaries. Although the budget for 2016-17 provided for a 2% salary increase, future increases will be dependent on Legislative action regarding funding increases for the next biennium.


Long Range Financial Forecasts (continued) Enrollment Enrollment projections are one of the most significant factors in the budget development and long-range financial planning process. Enrollment projections are designed to predict the student enrollment of the District based on geographic data, student data, migration data and historical data of student populations. The District uses two models to produce enrollment projections. The first method, Cohort Survival, uses historical data to project the number of students based on a survival rate.

This survival rate is based on three key elements:

Progressors – Students who are promoted to the next grade level within the District.

Retained – Students who are retained at their current grade within the District.

Migrants – Students who are new, first time students in the District.

The other model used to predict enrollment growth is Linear Regression Trend Analysis. This method uses historical data (ten years) to determine a best-fit trend line per grade level. This model projects an even growth rate based on this trend line and is very effective when growth patterns are somewhat consistent. The average of these two models forms the basis for our enrollment projections. By using both models, the District is considering the “trend,” yet realizing other survival factors which affect the enrollment growth. In addition to these statistical algorithms, we also, through the use of a comprehensive database, monitor the growth of every subdivision and apartment complex within the District. Information regarding the age and number of units, along with the number of students, allows us to develop profiles on these developments. Utilizing these profiles, we can anticipate enrollment trends of new developments as well as changes, such as renovations to aging apartment complexes, that would affect the number of students coming to the district from a subdivision or apartment complex. The combination of statistical trends and detailed development information allows the District to forecast trends, as well as prepare for exceptions. On the enrollment worksheet, ADA is projected by converting enrollment into full-time equivalents and multiplying by the average attendance rate for the last three years. These ADA figures are an important component of state revenue projections.

Bond Sale Schedule This matrix allows us to schedule potential bond sale amounts for subsequent fiscal years. We have entered future bond sales based on our 2015 bond referendum project listing. Although the Capital Projects Funds are not included as a part of the annual budget, projections of future bond sales are still essential to project future debt requirements, which are paid from the Debt Service Fund.


2015-16 2016-17 2017-18 2018-19 2019-20

Projected Budget Projected Projected Projected

General Fund

Tax Rate $1.125 $1.125 $1.125 $1.125 $1.125

Revenues5711 Current taxes 148,649,515$ 161,970,410$ 170,012,044$ 177,731,154$ 184,901,349$ 5712 Taxes - deliquent (2,000,000) (1,200,000) (1,200,000) (1,200,000) (1,200,000) 5719 Taxes- P & I 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 5739 Summer school & day care 700,000 700,000 700,000 700,000 700,000 5751 Food services 100,000 100,000 100,000 100,000 100,000 5752 Athletics 230,000 230,000 230,000 230,000 230,000 5752 Concessions 80,000 80,000 80,000 80,000 80,000 5753 After school program 600,000 600,000 600,000 600,000 600,000 5742 Investment earnings 400,000 400,000 400,000 400,000 400,000 5743 Facility rental 90,000 90,000 90,000 90,000 90,000 5744 Donations 370,000 370,000 370,000 370,000 370,000 5745 Insurance/FEMA reimb. 237,000 - - - - 5748 Lost textbook reimb. 10,000 10,000 10,000 10,000 10,000 5769 Crossing guard reimb 415,000 415,000 415,000 415,000 415,000 5749 Misc. local revenue 450,491 445,391 467,739 453,497 475,730 5700 Total local revenue 151,532,006 165,410,801 173,474,783 181,179,651 188,372,079

5812 Foundation school fund 236,533,162 225,022,741 214,329,903 208,736,592 202,208,2855812 Prior year adjustments 2,621,005 4,231,154 1,500,000 1,500,000 1,500,000 5814 Pre-K supplement & misc. 175,401 175,401 175,401 175,401 175,401 5831 TRS On-behalf contrib. 19,900,467 19,900,468 19,900,468 19,900,468 19,900,468 5800 Total state revenue 259,230,035 249,329,764 235,905,772 230,312,461 223,784,154

5931 SHARS 10,053,044 10,053,044 10,053,044 10,053,044 10,053,044 5929 Indirect costs 2,200,000 2,200,000 2,200,000 2,200,000 2,200,000 5949 Other federal revenue 350,000 350,000 350,000 350,000 350,000 5900 Total federal revenue 12,603,044 12,603,044 12,603,044 12,603,044 12,603,044

5000 Total revenues 423,365,085 427,343,609 421,983,599 424,095,157 424,759,278

Expenditures6111-6139 Salary & Wages 304,234,110 309,226,772 309,726,772 310,226,772 310,726,772

6141 Medicare 4,128,619 4,291,417 4,298,356 4,305,295 4,312,234 6142 Group Health 29,800,000 30,796,000 31,411,920 32,040,158 32,680,961 6143 Workers Comp 1,000,000 1,000,000 1,000,000 1,200,000 1,200,000 6144 TRS OnBehalf 19,900,467 19,900,468 19,900,468 19,900,468 19,900,468 6146 TRS Stat Min 9,684,000 10,167,997 10,184,438 10,200,879 10,217,320 61XX Misc Benefits 2,504,064 2,650,000 2,650,000 2,650,000 2,650,000 6100 Total payroll costs 371,251,260 378,032,654 379,171,954 380,523,572 381,687,755

6210-6249 Professional Services 8,565,375 9,918,480 9,937,734 9,966,614 9,995,494 6250-6259 Utilities 8,461,359 8,538,464 8,412,773 8,439,302 8,465,832 6260-6299 Misc Contracted Services 7,019,119 6,477,178 6,490,824 6,511,293 6,531,762

6200 Total contracted svcs. 24,045,853 24,934,122 24,841,331 24,917,209 24,993,088

6300 Supplies & materials 17,960,396 15,534,361 13,702,361 13,734,763 13,767,165 6400 Other fees 6,485,616 6,504,293 6,867,954 6,889,612 6,911,270 6600 Capital outlay 5,906,960 1,138,179 - - - 6000 Total expenditures 425,650,085 426,143,609 424,583,600 426,065,156 427,359,278

Revenues Over (Under) Expend. (2,285,000) 1,200,000 (2,600,000) (1,970,000) (2,600,000)

Fund Balance-Beg. of Year 102,413,345 98,913,345 100,113,345 97,513,345 95,543,345

Operating Transfer (1,215,000) - - - -

Net Change in Fund Balance (3,500,000) 1,200,000 (2,600,000) (1,970,000) (2,600,000)

Fund Balance-End of Year 98,913,345$ 100,113,345$ 97,513,345$ 95,543,345$ 92,943,345$


Financial Projection: Summary


2015-16 2016-17 2017-18 2018-19 2019-20

Projected Budget Projected Projected ProjectedDebt Service Fund

Tax Rate $0.1550 $0.1800 $0.2100 $0.2100 $0.2100

Revenues

5711 Current taxes 20,480,600$ 25,915,266$ 31,735,582$ 33,176,482$ 34,514,919$ 5712 Taxes - deliquent (250,000) (175,000) (175,000) (175,000) (175,000)

5713-19 Taxes- P & I 175,000 175,000 175,000 175,000 175,000 5742 Investment earnings 64,646 65,930 65,448 65,740 64,860 5700 Total local revenue 20,470,246 25,981,196 31,801,030 33,242,222 34,579,779

5812 IFA 1,769,714 1,294,806 326,232 - - 5812 EDA 3,070,433 1,530,264 329,697 - - 5949 Federal reimbursement - QSCB 798,687 797,829 856,960 856,960 856,960 5800 Total state/fed. revenue 5,638,834 3,622,899 1,512,889 856,960 856,960

5000 Total revenues 26,109,080 29,604,095 33,313,919 34,099,182 35,436,739

Expenditures6511 Bond principal 18,275,000 22,556,467 25,603,247 23,664,497 22,603,147 6521 Bond interest 5,212,716 8,037,628 10,134,717 10,758,685 11,985,592 6599 Debt service fees 25,897 10,000 10,000 10,000 10,000

6000 Total expenditures 23,513,613 30,604,095 35,747,964 34,433,182 34,598,739

Revenues Over Expenditures 2,595,467 (1,000,000) (2,434,045) (334,000) 838,000

Deposits to Sinking Fund (2,056,467)

Net Change in Fund Balance 539,000 (1,000,000) (2,434,045) (334,000) 838,000

Budgetary Fund Balance-Beg. of Year 5,814,132 6,353,132 5,353,132 2,919,087 2,585,087

Budgetary Fund Balance - End of Year 6,353,132$ 5,353,132$ 2,919,087$ 2,585,087$ 3,423,087$

Combined Tax Rate 1.2800$ 1.3050$ 1.3350$ 1.3350$ 1.3350$

Change in Combined Tax Rate -$ 0.025$ 0.030$ -$ -$


Financial Projection: Summary


2015-16 2016-17 2017-18 2018-19 2019-2020

Projected Budget Projected Projected Projected

General Fund

Property Value Information

Tax Year 2015 2016 2017 2018 2019

Current - Taxable Value HCAD 13,480,000,000$ 14,687,515,610$ 15,421,891,391$ 16,115,876,503$ 16,760,511,563$

% Change from PY 6.48% 8.96% 5.00% 4.50% 4.00%

Frozen property value 632,633,949 632,633,949 632,633,949 632,633,949 632,633,949

Frozen levy 6,616,843 6,616,843 6,616,843 6,616,843 6,616,843

Net taxable value 12,847,366,051 14,054,881,661 14,789,257,442 15,483,242,554 16,127,877,614

Collections % 98.87% 98.87% 98.87% 98.87% 98.87%

Prior Year CPTD Property Value 12,497,304,172 13,734,225,001 14,964,513,657 15,712,739,340 16,419,812,610

CPTD to HCAD Ratio 100.87% 101.89% 101.89% 101.89% 101.89%

% change in CPTD 8.00% 9.90% 8.96% 5.00% 4.50%

Student Information

Student Enrollment 47,316 47,466 47,566 47,641 47,731

% Increase from PY -0.13% 0.32% 0.21% 0.16% 0.19%

Increase from PY (60) 150 100 75 90

Student ADA 43,828 43,908 44,000 44,070 44,153

% Increase from PY 0.55% 0.18% 0.21% 0.16% 0.19%

Expenditure Information

Salary Increase/Supplement 10,800,000 5,200,000 - - -

Starting Salary 52,000 52,800 Unknown Unknown Unknown

Ratio Based Positions 2,571,500 895,300 500,000 500,000 500,000

Time sensitive positions - April 1,077,850 (1,073,000) - - -

Time sensitive positions - May 984,600 126,000 - - -

Add'l position requests - June 165,000 83,000 - - -

Student Tutorial Funds 1,593,951 1,607,065 1,607,065 1,607,065 1,607,065

Special ed staffing 538,000 140,000 - - -

Professional fees 167,000 131,828 - - -

Health Services Agency Cost - 985,536 - - -

Spec ed cameras - 750,000 - - -

Supplemental Campus allocation-6300 1,435,530 - - - -

Reduction in property insurance (400,000) - -

Capital Improvements 3,390,300 1,138,179 - - -

Vehicles 2,419,000 - - - -

Total ACG 1,625,114 - - - -

Total TUT 2,486,886 2,200,000 2,200,000 2,200,000 2,200,000

Total tech plan 4,890,105 3,614,134 3,614,134 3,614,134 3,614,134

Employees covered by ins - GF only 4,968 4,984 4,995 5,003 5,012

District contrib. to ins. 285 285 285 285 285

Debt Service Fund

Additional Bond Sale Amt. 61,810,000 80,535,600 28,125,000 52,073,000 53,850,000

Additional Bond Sale Rate 4.50% 4.70% 4.80% 4.00% 4.00%

Wealth/Enrollment 284,893.06 309,432.34 324,220.90 338,277.46 351,145.20

Wealth/ADA 307,568.76 334,509.46 350,496.51 365,692.25 379,602.82

Wealth/WADA 206,453.45 225,855.00 245,059.14 256,335.87 266,774.88

Revenue per WADA 6,470.59 6,344.25 6,274.34 6,285.21 6,269.93


Financial Projection: Assumptions


04/05 05/06 06/07 07/08 08/09 09/10 10/11 11/12

Pre-K 2,174 2,310 2,189 2,172 2,192 2,246 2,336 2,459

Kind 3,468 3,697 3,459 3,485 3,385 3,407 3,577 3,582

Grade 1 3,735 4,003 4,031 3,868 3,964 3,906 3,894 4,035

Grade 2 3,732 3,708 3,629 3,738 3,600 3,844 3,689 3,571

Grade 3 3,548 3,816 3,564 3,392 3,596 3,567 3,670 3,482

Grade 4 3,377 3,567 3,484 3,329 3,312 3,480 3,477 3,465 Grade 5 3,474 3,732 3,520 3,460 3,293 3,270 3,492 3,367 Elementary 23,508 24,833 23,876 23,444 23,342 23,720 24,135 23,961

Grade 6 3,457 3,220 3,363 3,261 3,344 3,135 3,062 3,146

Grade 7 3,318 3,425 3,062 3,240 3,199 3,193 3,083 2,929 Grade 8 3,182 3,337 3,194 3,001 3,220 3,150 3,149 3,041 Middle School 9,957 9,982 9,619 9,502 9,763 9,478 9,294 9,116

Grade 9 4,181 4,140 4,201 4,120 3,990 3,833 3,736 3,718

Grade 10 3,124 3,623 3,203 3,188 3,271 3,330 3,352 3,332

Grade 11 2,601 2,653 2,656 2,571 2,648 2,839 2,943 3,107

Grade 12 2,338 2,433 2,185 2,314 2,353 2,382 2,370 2,230

High School 12,244 12,849 12,245 12,193 12,262 12,384 12,401 12,387

Grand Total 45,709 47,664 45,740 45,139 45,367 45,582 45,830 45,464

Increase from Prior Yr 237 1,955 (1,924) (601) 228 215 248 (366) ADA 41,278 41,781 43,226 41,553 41,553 41,396 41,641 41,987

12/13 13/14 14/15 15/16 16/17 17/18 18/19 19/20

Pre-K 2,478 2,546 2,422 2,253 2,308 2,313 2,317 2,323

Kind 3,701 3,774 3,824 3,623 3,670 3,678 3,684 3,691

Grade 1 4,019 4,108 4,208 4,238 4,019 4,028 4,035 4,043

Grade 2 3,813 3,864 3,940 3,970 4,132 4,140 4,146 4,153

Grade 3 3,431 3,746 3,727 3,849 3,890 3,898 3,904 3,911

Grade 4 3,428 3,363 3,635 3,605 3,799 3,806 3,812 3,819

Grade 5 3,417 3,293 3,391 3,536 3,472 3,479 3,485 3,492 Elementary 24,287 24,694 25,147 25,074 25,290 25,342 25,383 25,432

Grade 6 3,204 3,124 3,181 3,185 3,219 3,226 3,231 3,237

Grade 7 3,117 3,154 3,166 3,149 3,179 3,186 3,191 3,197 Grade 8 2,914 3,059 3,246 3,178 3,094 3,100 3,105 3,111

Middle School 9,235 9,337 9,593 9,512 9,492 9,512 9,527 9,545

Grade 9 3,684 3,694 4,031 3,996 3,949 3,957 3,963 3,970

Grade 10 3,193 3,233 3,233 3,357 3,421 3,428 3,433 3,439

Grade 11 2,970 2,950 3,048 2,994 2,956 2,962 2,966 2,972 Grade 12 2,404 2,405 2,324 2,383 2,358 2,365 2,369 2,373

High School 12,251 12,282 12,636 12,730 12,684 12,712 12,731 12,754

Grand Total 45,773 46,313 47,376 47,316 47,466 47,566 47,641 47,731

Increase from Prior Yr 309 540 1,063 (60) 150 100 75 90 ADA 42,333 42,792 43,589 43,828 43,908 44,000 44,070 44,153


Financial Projection: Enrollment


May, 2016 May, 2017 May, 2018 May, 2019 May, 2020 May, 2021

Project 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 TotalSchool Buses 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 9,000,000$ Safety Vestibules - 5,900,000 4,630,000 - - - 10,530,000 Career Center 37,100,000 39,500,000 - - - - 76,600,000 Multi-Purpose Center - - 5,790,000 18,050,000 - - 23,840,000 Kerr Fine Arts Addition 14,200,000 - - - - - 14,200,000 Outley Addition 1,590,000 4,450,000 - - - - 6,040,000 Gymnasium Additions at MS 7,420,000 15,580,000 - - - - 23,000,000 Elsik Softball Competition Field - 334,000 - - - - 334,000 Fieldhouse Weight Room - 500,000 - - - - 500,000 Olle Ensemble Room - 306,000 - - - - 306,000 Restrooms - - - 11,075,000 - - 11,075,000 ADA Restrooms - 1,335,600 - - - - 1,335,600 Crump ADA Seating - - - 602,000 - - 602,000 Youens Library Expansion - - - 963,000 - - 963,000 Facility Assessment - 11,130,000 16,205,000 12,040,000 14,950,000 15,506,400 69,831,400 Entry Canopies - - - 4,200,000 - - 4,200,000 Reception Areas - - - 843,000 - - 843,000 Partitions, Curtains, Sound Systems - - - 2,800,000 - - 2,800,000 Pre-K Facilities - - - - 37,400,000 47,600,000 85,000,000

Total 61,810,000$ 80,535,600$ 28,125,000$ 52,073,000$ 53,850,000$ 64,606,400$ 341,000,000$

I & S Tax Rate 0.155$ 0.180$ 0.210$ 0.210$ 0.210$ 0.220$

Alief Independent School DistrictFinancial Projection: Future Bond Sales - 2015 Referendum


Fiscal

Year

Ending

Aug. 31 Principal Interest Principal Interest Principal Interest Sinking req. Interest

2017 22,556,467$ 8,037,628$ 445,000$ 8,900$ 2,135,000$ 262,588$ 1,086,467$

2018 25,603,247 9,684,716 3,305,000 122,455 1,086,467

2019 22,258,247 8,748,126 1,020,000 17,850 1,086,467

2020 18,593,246 7,987,994 1,086,466

2021 18,498,246 7,327,034 1,086,466

2022 17,298,246 6,693,494 1,086,466

2023 15,893,246 6,083,555 1,086,466

2024 14,943,246 5,504,830 1,086,466

2025 12,306,780 4,981,406

2026 11,496,780 4,499,648

2027 10,446,780 3,661,460

2028 8,396,780 2,883,119 2029 8,006,780 2,537,099 2030 8,006,780 2,198,290 2031 8,006,780 1,859,025 2032 8,006,780 1,518,717 2033 8,006,780 1,193,614 2034 7,276,780 893,818

2035 7,276,780 605,883

2036 6,806,780 325,588

2037 4,026,780 94,629

Totals 263,712,331$ 87,319,673$ 445,000$ 8,900$ 6,460,000$ 402,893$ 8,691,731$ -$

Fiscal

Year

Ending

Aug. 31 Principal Interest Principal Interest Principal Interest Principal Interest

2017 1,450,000$ 180,350$ 1,945,000$ 133,781$ 1,950,000$ 827,300$ 3,365,000$ 283,325$

2018 1,415,000 144,625 850,000 77,881 1,920,000 788,600 1,050,000 172,950

2019 1,390,000 102,550 435,000 54,356 1,885,000 750,550 490,000 134,450

2020 1,370,000 54,300 425,000 43,581 1,845,000 713,250 485,000 110,075

2021 1,345,000 13,450 410,000 35,231 1,815,000 676,650 480,000 85,950 2022 395,000 27,181 3,285,000 609,225 475,000 62,075 2023 380,000 19,431 3,275,000 494,450 470,000 38,450 2024 365,000 11,753 3,275,000 363,450 455,000 19,875 2025 350,000 3,938 1,770,000 262,550 435,000 6,525 2026 1,755,000 192,050 2027 730,000 146,000 2028 730,000 124,100 2029 730,000 102,200 2030 730,000 80,300 2031 730,000 57,944 2032 730,000 35,131 2033 730,000 11,862 2034203520362037

Totals 6,970,000$ 495,275$ 5,555,000$ 407,133$ 27,885,000$ 6,235,612$ 7,705,000$ 913,675$

Series 2012

Refunding Bonds

Series 2012A

Total

Refunding Bonds

Schoolhouse and

Refunding Bonds

Debt Service Fund

Debt Service Requirements to Maturity by Issue August 31, 2017

Refunding Bonds

Refunding BondsSchoolhouse Bonds

Series 2008

Series 2013 Series 2013A

QSCB Bonds

Series 2009Series 2009


Principal Interest Sinking req. Interest Principal Interest

1,450,000$ 537,112$ 970,000$ 856,960$ 980,000$ 210,000$

1,430,000 486,763 970,000 856,960 965,000 180,825

4,020,000 357,662 970,000 856,960 950,000 152,100

2,670,000 203,763 970,000 856,960 935,000 123,825

2,650,000 97,362 970,000 856,960 925,000 91,300

1,365,000 22,181 970,000 856,960 915,000 54,500

970,000 856,960 905,000 18,100

970,000 856,960

970,000 856,960

970,000 856,960

970,000 428,480

13,585,000$ 1,704,843$ 10,670,000$ 8,998,080$ 6,575,000$ 830,650$

Principal Interest Principal Interest Principal Interest Principal Interest

1,375,000$ 287,438$ 475,000$ 269,750$ 4,930,000$ 2,918,400$ 1,261,724$

1,195,000 236,038 475,000 255,500 6,915,000 2,671,575 4,026,780$ 3,690,544

1,205,000 188,038 475,000 241,250 4,305,000 2,391,075 4,026,780 3,501,285

690,000 150,138 475,000 227,000 3,615,000 2,193,075 4,026,780 3,312,027

690,000 122,538 475,000 212,750 3,625,000 2,012,075 4,026,780 3,122,768 685,000 98,463 470,000 198,575 3,625,000 1,830,825 4,026,780 2,933,509 680,000 77,988 470,000 184,475 3,630,000 1,649,450 4,026,780 2,744,251 665,000 59,475 470,000 170,375 3,630,000 1,467,950 4,026,780 2,554,992 655,000 42,975 470,000 156,275 3,630,000 1,286,450 4,026,780 2,365,733 640,000 25,988 470,000 143,350 3,635,000 1,104,825 4,026,780 2,176,475 625,000 8,589 470,000 131,600 3,625,000 959,575 4,026,780 1,987,216

470,000 119,262 3,170,000 841,800 4,026,780 1,797,957 470,000 103,400 2,780,000 722,800 4,026,780 1,608,699 470,000 86,950 2,780,000 611,600 4,026,780 1,419,440 470,000 70,500 2,780,000 500,400 4,026,780 1,230,181 470,000 53,463 2,780,000 389,200 4,026,780 1,040,923 470,000 38,188 2,780,000 291,900 4,026,780 851,664 470,000 22,913 2,780,000 208,500 4,026,780 662,405 470,000 7,636 2,780,000 125,100 4,026,780 473,147

2,780,000 41,700 4,026,780 283,888 4,026,780 94,629

9,105,000$ 1,297,668$ 8,955,000$ 2,693,212$ 70,575,000$ 24,218,275$ 80,535,600$ 39,113,457$

QSCB Bonds

Series 2010

Refunding Bonds

Series 2011

Schoolhouse Bonds

Series 2015

Projected

Schoolhouse Bonds

Series 2017

Refunding Bonds

Series 2014

Refunding Bonds

Series 2016

Schoolhouse and

Refunding Bonds

Series 2010


Schoolhouse Construction Amount Bond Amount Outstanding ProjectsSeries Issued * 8/13/17 Funded Appropriation2008 8,890,000 445,000 Chambers IAQ 2,025,000$

Klentzman Addition 1,300,000

Landis Roof 814,672

School Buses 750,000

Alexander Roof 705,165

Tracks at Various Campuses 422,550

Playground Improvements 409,500

Mahanay Restrooms 375,000

Misc Projects </= $100K 368,000

Kennedy Roof 334,000

Chambers Vinyl Wall Siding 300,000

Alexander Carpet 200,000

Elsik Public Address System 200,000

Hastings Public Address System 200,000

Alief MS Roof 174,113

Youens Carpet 160,000

Killough Roof 152,000

8,890,000$

2009-QSCB 16,297,000 8,691,731 Elsik Brick 6,357,000$

Cummings HVAC / Elect Upgrade 3,000,000

Misc Projects </= $100K 1,765,083

Districtwide Lighting Retrofit 1,355,000

Annex Roof 840,000

Rees Roof 805,000

Elsik Roof 750,000

Martin Parking Lot Repairs 256,491

Smith Carpet 225,000

Elsik Track 225,000

Mahanay Foundation Repair 175,000

Best Cooling Tower 150,000

O'Donnell Cooling Tower 150,000

Boone Parking Lot Repairs 123,426

Boone/Youens Electrical 120,000

16,297,000$


Outstanding Bond Issues and the Projects Funded


Schoolhouse Construction Amount Bond Amount Outstanding ProjectsSeries Issued * 8/13/17 Funded Appropriation


2010-QSCB 16,480,000 10,670,000 Rees/Heflin HVAC 5,500,000$

Hastings HVAC 3,695,000

Best Roof 992,000

Youens/Chancellor/Smith Parking 961,600

Districtwide Lighting Retrofit 890,000

Hastings Roof 763,000

Boone Roof 762,000

Smith Roof 720,000


Chancellor Roof 470,000

AMS Grease Trap & Water Line 240,000

Mahanay Carpet 225,000

Martin/Hearne/Rees Site Lighting 201,400

Martin/Chancellor Alarm 190,000

Hearne/Mahanay Alarm 190,000

Liestman - PVC Water Piping 160,000

16,480,000$

2013 15,036,000 * 27,885,000 Chancellor HVAC 3,566,420$

Hastings HVAC Phase II 2,416,000

Crump Stadium Track 1,800,000

School Buses 1,500,000

Owens Roof Replacement 875,000


Natatorium Pool Upgrade 765,580

Install Site Lighting 434,800

Chambers Parking Lot 427,000

Holub Parking Lot 400,000

Maintenance Parking Lot 293,200

Martin Carpet 275,000

Rees AC Replacement 275,000

Electric Service Installation 230,000

Districtwide Carpet & Vinyl 207,000

ALC Air Handler Replacement 200,000

Elsik Fire Alarm 186,000

Albright Exterior Panel Replacement 150,000

Outley Fire Alarm 140,000

Replace Motor Control Center 120,000

15,036,000$


Schoolhouse Construction Amount Bond Amount Outstanding ProjectsSeries Issued * 8/13/17 Funded Appropriation


2015 9,839,000 8,955,000 Smith HVAC 4,500,000$

Mahanay HVAC 3,953,000

School Buses 750,000

Elsik Gym/Olle Roof 325,000

Taylor Track Repairs 250,000


9,839,000$

2016 61,810,000 * 70,575,000 Career Center 37,100,000

Kerr Fine Arts Addition 14,200,000

Middle School Gym Additions 7,420,000

Outley Addition 1,590,000


61,810,000$

80,535,600 80,535,600 Career Center 39,500,000$

Middle School Gym Additions 15,580,000

Outley Addition 4,450,000

Safety Vestibules 5,900,000

Elsik Softball Competition Field 334,000

Fieldhouse Weight Room 500,000

Olle Ensemble Room 306,000

ADA Restrooms 1,335,600

Facility Assessment 11,130,000


80,535,600$

* If original issue amount issued included both construction & refunding bonds, only the construction portion was included in amount issued above.

2017 (Budgeted)


2012-13 2013-14 2014-15 2015-16 2016-17

Assessed/Market value of a home 96,664$ 99,352$ 109,536$ 123,956$ 133,080$

Less: Homestead exemption 15,000 15,000 15,000 25,000 25,000

Taxable value 81,664 84,352 94,536 98,956 108,080

Total property tax rate 1.3200 1.2900 1.2800 1.2800 1.3050

Property tax due $1,078 $1,088 $1,210 $1,267 $1,410

Increase (decrease) in taxes (50)$ $10 $122 $57 $144

Property tax percent increase

(decrease) from prior year -3.9% 0.9% 11.2% 4.7% 11.4%

Each year the Harris County Appraisal District appraises property based on market conditions such as sales inthe surrounding areas. The above schedule shows how market conditions and adopted tax rates would affectthe assessed value through 2016-17 based on the overall appraisal value trends in the District.


Impact of Budget on Taxpayers

$1,078 $1,088

$1,210$1,267

$1,410

$1,000

$1,100

$1,200

$1,300

$1,400

$1,500

$1,600

2012-13 2013-14 2014-15 2015-16 2016-17

Property Tax Due


Fiscal Year Total Taxable Assessed Assessed

Ended Market Assessed Real Personal

August 31, Valuation Valuation Property Property

2007 11,468,356,447$ 9,757,522,264$ 8,593,601,811$ 88.07 % 1,163,920,453$ 11.93 %

2008 12,925,993,087 10,930,416,837 9,676,875,043 88.53 1,253,541,794 11.47

2009 13,579,384,260 11,678,270,464 10,545,478,229 90.30 1,132,792,235 9.70

2010 13,343,904,171 11,382,538,806 10,333,944,653 90.79 1,048,594,153 9.21

2011 12,554,866,358 10,528,509,701 9,435,777,974 89.62 1,092,731,727 10.38

2012 12,215,974,771 10,568,573,158 9,349,783,057 88.47 1,218,790,101 11.53

2013 12,627,670,655 10,729,494,394 9,644,631,659 89.89 1,084,862,735 10.11

2014 13,368,506,433 11,484,302,868 10,135,798,577 88.26 1,348,504,291 11.74

2015 14,551,472,071 12,659,780,702 11,225,369,114 88.67 1,434,411,588 11.33

2016 16,203,347,300 13,480,000,000 12,051,435,348 89.40 1,428,564,652 10.60

2017 17,655,167,218 14,687,515,610 13,130,638,955 89.40 1,556,876,655 10.60


Market Value and Assessed and Estimated

Actual Value of Taxable Property

Last Ten Fiscal Years and 2017 Projected

Percent Personal

Assessed ValueAssessed Value

Real Property Personal PropertyPercent Real

Prop. to Total Prop. to Total


Fiscal Year Current Delinquent Total

Ended Tax Tax Taxes

August 31, Tax Levy Collections Collections Collections

2007 $ 1.5900 155,144,604$ 152,242,755$ 2,065,908$ 154,308,663$

2008 1.2650 138,268,106 135,198,092 1,830,125 137,028,217

2009 1.3400 156,488,824 153,176,191 1,338,776 154,514,967

2010 1.3400 153,775,152 149,803,018 1,911,888 151,714,906

2011 1.3400 141,082,030 139,037,613 404,810 139,442,423

2012 1.3300 140,562,023 138,582,382 725,359 139,307,741

2013 1.3200 143,725,997 140,185,793 890,000 141,075,793

2014 1.2900 145,738,115 141,780,230 870,000 142,650,230

2015 1.2800 158,143,569 155,611,125 710,000 156,321,125

2016 1.2800 171,063,128 169,130,115 (2,250,000) 166,880,115

2017 1.3050 190,033,049 187,885,676 (1,375,000) 186,510,676

Note: The tax rates are per $100 of assessed value.

Tax Rate

Property Tax Rates, Levies, and Collections

Last Ten Fiscal Years and 2017 Projected

Alief Independent School Distric


Percentageof Total

Assessed AssessedTaxpayer Value (1) Value (2)

Shell Oil Co. 368,899,084$ 2.7%FSP Westchase 145,382,070 1.1%Columbia Texas Westchase 145,190,071 1.1%Jacobs Engineering Group Inc 125,498,984 0.9%Millenium Caroline/Woodbranch Millennium 110,993,967 0.8%Centerpoint Energy Inc 104,687,301 0.8%West8 Inv/Res 101,800,340 0.8%Pinnacle Owner Corp 99,736,795 0.7%Camden Property Trust 89,096,066 0.7%CHCA West Houston LP 0.0%Totals 1,291,284,678$ 9.6%

(1) Assessed (taxable) value equals appraised value after exemptions(2) Total assessed value equals: 13,480,000,000$ Source: Harris County Appraisal District

2015-16


Principal Taxpayers



Summary of Federal Expenditures Federal funds play a significant role in funding various programs provided by the District. The only Special Revenue Fund with a legally adopted budget presented in this document is the Food Service Fund. All other funds in this fund type use project accounting. However, many programs would not be possible or as effective without the federal awards the District receives. Federal awards have a significant impact on the variety of programs we are able to provide for our students. This graph shows that federal awards were significantly higher 2010-11. This was due to funds that the District received under the American Recovery and Reinvestment Act. Federal funds received in 2011-12 were still significantly higher than the level they were in 2008-09 prior to the two years of ARRA. In 2011-12, we received $7.9 million from the Education Jobs Fund which was only for that one year which is why there was another fairly significant decrease in 2012-13.

The following is a summary of federal awards received for the fiscal year ended August 31, 2015.

Funds for the Improvement of Education 383,300$ ESEA Title 1 20,238,869 IDEA - B, Formula 7,125,828 IDEA - B, Preschool 96,033 IDEA-B, High Cost Risk Pool 127,229 Carl D. Perkins Career & Technology 751,388 Title III Part A IMMTitle III Part A LEP 1,609,794 Title II Part A - TPTR 1,201,510 Summer School LEP 135,061 Title IV Part B - 21st Century Learning Centers 2,364,458 Texas Support for Homeless Education Program (TEXSHEP) 61,334 Refugee and Entrant Assistance Discretionary Grants 103,188 Summer Feeding Program 678,335 USDA Commodities 1,855,022 National School Lunch Program 16,821,146 School Breakfast Program 4,828,402 Medicaid Administrative Claiming 327,761

58,708,658$


Personnel

Personnel Salary and Benefits Alief has always strived to provide a competitive compensation and benefits packages to employees. Prior to 2011-12, raises of 3% or more on the midpoint were given for over 10 years. In 2011-12 and 2012-13, the district was not able to provide employee raises due to reductions in State funding by the Legislature during the 2011 session. When the Legislature met again in 2013, a portion of the funding cuts were restored which allowed for raises of 3.5% on the midpoint for 2013-14 and a raise of 5.03% for the 2014-15 budget years. In 2014-15, Alief was the first District in the Houston area to announce starting teacher salaries of $50,000. For 2015-16, Alief was able to give a raise of 4% on the midpoint and raise starting teacher salaries to $52,000. This year, we were able to give a raise of 2% on the midpoint and raise starting teacher salaries to $52,800. Each 1% pay raise costs the District an additional $2.6 million in salaries each year making the total cost of this salary increase approximately $5.2 million. This graph is a history of the salary decisions by the Board. Rising health insurance costs have created a balancing act between providing a quality health benefits plan and keeping premiums at affordable prices. The District doesn’t want to be in the position of providing a pay raise that is completely offset by an increase in employee insurance premiums. So while the premiums for employees have remained flat, the District’s cost for health insurance has risen steadily over recent years. The District is self-funded for health insurance, so when the costs for claims are more than premiums collected, the District has to cover the excess from the general fund budget. The District contribution to health insurance for 2015-16 was approximately $458 per month per employee ($5,496 per year). The 2016-17 budget for group health insurance increased by approximately $1 million to $30.8 million (an increase of $200 a year for each covered employee) to allow for growing health costs. The District closely monitors insurance claims on a monthly basis and compares the trends to the previous years, so that we can plan and adjust the budget as needed when claims exceed what was budgeted. Personnel Facts Retention of quality staff is always one of the major goals of the District. The following statistics are from the District’s 2014-15 Texas Academic Performance Report.

Number of PercentTeachers of Total

Beginning 683 20.9%1-5 720 22.1%6-10 743 22.8%11-20 802 24.6%Over 20 313 9.6%

Average Years Experience of Teachers: 8.9 years

Average Years Experience of Teachers with District: 8.6 years

Teacher Retention Rate 86.1%

Starting Midpoint

Salary Raise %

2006-07 41,500$ 5.30%

2007-08 43,000 4.00%

2008-09 44,000 3.00%

2009-10 45,500 3.75%

2010-11 46,500 3.00%

2011-12 46,000 0.00%

2012-13 46,000 0.00%

2013-14 47,300 3.50%

2014-15 50,000 5.03%

2015-16 52,000 4.00%

2016-17 52,800 2.00%


Projected

Actual Actual Actual Actual Budgeted

Function 2012-13 2013-14 2014-15 2015-16 2016-17

11 Instruction 208,407,293$ 216,316,380$ 239,999,394$ 253,432,056$ 260,215,254$

12 Instructional resources 4,216,452 4,129,262 4,491,533 4,582,074 4,552,472

13 Curriculum & staff dev. 2,623,121 3,037,984 3,325,795 3,883,641 3,921,148

21 Instructional leadership 3,049,207 3,629,165 4,222,047 4,428,939 4,811,175

23 School leadership 23,311,320 23,941,662 25,732,290 27,629,939 28,363,879

31 Guidance, counseling, & eval. 13,055,527 14,141,209 16,002,766 17,210,590 17,296,472

32 Attendance & social work 266,507 287,889 349,752 358,675 358,680

33 Health services 3,538,590 3,894,287 4,475,084 5,459,393 4,697,816

34 Student transportation 10,944,433 11,340,937 12,400,750 13,097,161 11,777,388

35 Food services - - 34,926 14,626 -

36 Co-Curricular/extracurricular 2,235,984 2,335,721 3,065,312 3,314,425 3,089,235

41 General administration 5,145,931 5,080,092 5,341,083 5,719,535 5,712,751

51 Plant maint. & operations 18,264,767 18,315,149 19,455,677 20,284,459 21,121,192

52 Security & monitoring serv. 4,873,841 5,129,690 5,697,057 5,983,295 6,227,766

53 Data processing services 1,986,275 2,201,309 2,318,190 2,562,955 2,538,115

61 Community services 1,020,152 1,489,342 2,332,315 2,542,309 2,540,636

81 Facilities acquisition & const. 544,022 614,524 681,429 747,188 808,675

Total General Fund Payroll Expenditures 303,483,422$ 315,884,602$ 349,925,400$ 371,251,260$ 378,032,654$

Percentage Increase 4% 11% 6% 2%


General Fund

Schedule of Payroll Expenditures by Function


Amended Projected

Actual Budget Actual Budgeted

Object 2014-15 2015-16 2015-16 2016-17

6112 Substitute teachers 5,013,734$ 4,784,402$ 4,964,557$ 4,930,200$

6118 Extra duty pay-teachers & other prof. 4,099,433 4,162,094 4,071,484 4,776,796

6119 Teachers & other prof. personnel 220,500,187 235,934,529 233,670,090 238,144,882

6121 Extra duty pay/Overtime-support pers. 2,425,955 2,710,767 2,933,203 2,395,561

6125 Substitutes for support personnel 665,354 647,100 477,391 646,650

6126 Clerical & ancillary workers 52,566,466 57,318,899 55,372,786 56,618,684

6129 Part-time & temp. salary costs 1,599,660 1,071,802 1,668,587 722,000

6134 Employee stipends 1,104,001 1,013,359 1,076,012 992,000

6139 Employee allowances 1,350 - - -

6141 Medicare costs 3,888,037 4,203,174 4,128,619 4,291,417

6142 Group health & life insurance 26,821,696 30,966,005 29,800,000 30,796,000

6143 Workers' compensation 1,200,000 1,500,000 1,000,000 1,000,000

6144 Teacher retirement on behalf payments 18,993,033 19,900,467 19,900,467 19,900,467

6145 Unemployment compensation 247,235 350,000 243,855 250,000

6146 Teacher retirement 8,932,201 8,925,796 9,684,000 10,167,997

6147 Vacation leave pay 117,211 200,000 131,925 200,000

6148 Sick leave pay 867,201 1,275,000 1,128,284 1,200,000

6149 District matching plan & other benefits 882,646 1,000,000 1,000,000 1,000,000

Total General Fund Payroll Expenditures 349,925,400$ 375,963,394$ 371,251,260$ 378,032,654$


General Fund

Schedule of Payroll Expenditures by Object


Actual Actual Actual Projected Budgeted

Position 12-13 13-14 14-15 15-16 16-17

Administrators 210.0 216.0 218.0 225.0 227.0

Clerical 832.0 843.0 868.5 906.5 888.5

Counselors 103.0 105.5 112.5 112.5 112.5

Librarians 42.0 42.0 42.0 42.0 42.0

Manual Trades 982.0 992.0 1,003.0 1,004.0 1,003.0

Nurses 43.0 43.0 43.0 43.0 43.0

Professionals 68.5 83.0 92.0 98.5 98.5

Psych Services - Administrator 3.0 3.0 3.0 3.0 3.0

Psych Services - Clerical 1.0 1.0 - - -

Psych Services - Professionals 48.0 48.0 51.0 55.0 55.0

Special Ed - Administrators 10.0 7.0 9.0 9.0 9.0

Special Ed - Clerical 181.0 193.0 215.0 228.0 234.0

Special Ed - Professionals 64.0 61.0 58.0 89.0 91.0

Special Ed - Teachers 267.0 267.0 299.0 275.0 273.0

Teachers 2,687.5 2,751.5 2,845.5 2,911.5 2,924.5

Totals 5,542.0 5,656.0 5,859.5 6,002.0 6,004.0

The following is an explanation of the changes in staffing levels by position:

Manual Trades - -1 transportation service manager that was reclassified to a professional position.

Special Ed Professionals - +2 TALIS teachers.

Special Ed Teachers - -2 (net) at various campuses.

Teachers - +13 (net) teachers and other campus professional positions throughout the District: +7 at the secondary level and +6 at the elementary level.


Position Counts (FTE's) by Year

Administrators - +2 positions including +1 Elementary Assistant Principal and +1 Director (net) in theInstruction Division reorganization.

Special Ed Clerical - +6 positions which consists of the following: +3 TALIS (Transitioning Adult LearningInto Success) paraprofessionals and +3 job coaches.

Clerical - -18 (net) positions which consists of the following: +6(net) paraprofessional changes at thecampuses including +11 Dual Language aides and -5 misc types of aides, +1 Texas Success Initiativeparaprfessional in instruction, -25(net)positions in business services including -18 LVNS and -7 nursing aides(reduction due to outsourcing one to one nursing services).


Business Supt./ Total

Instruction Services Board Campuses 2016-17

Administrators 34.0 27.0 1.0 165.0 227.0

Clerical 72.0 99.0 1.0 716.5 888.5

Counselors 112.5 112.5

Librarians 42.0 42.0

Manual Trades 1,003.0 1,003.0

Nurses 43.0 43.0

Professionals 34.0 64.5 98.5

Psych Services - Administrator 3.0 3.0

Psych Services - Professional 55.0 55.0

Special Ed - Administrator 9.0 9.0

Special Ed - Clercial 234.0 234.0

Special Ed - Professional 91.0 91.0

Special Ed - Teachers 273.0 273.0

Teachers 2,924.5 2,924.5

Totals 805.0 1,193.5 2.0 4,003.5 6,004.0


Budgeted Position Counts (FTE's) by Division and in Total

Position

Other0.03% Instruction

13.41%

Administrative Services19.88%

Campuses66.68%

Percentages by Division


Years of

Experience

0 $ 52,800 $ 53,300 $ 53,800

1 53,186 53,686 54,186

2 53,486 53,986 54,486

3 53,786 54,286 54,786

4 54,268 54,768 55,268

5 54,518 55,018 55,518

6 54,768 55,268 55,768

7 55,410 55,910 56,410

8 55,902 56,402 56,902

9 56,472 56,972 57,472

10 57,006 57,506 58,006

11 57,666 58,166 58,666

12 58,630 59,130 59,630

13 59,275 59,775 60,275

14 59,750 60,250 60,750

15 60,196 60,696 61,196

16 61,130 61,630 62,130

17 61,920 62,420 62,920

18 62,565 63,065 63,565

19 63,103 63,603 64,103

20 63,748 64,248 64,748

21 64,333 64,833 65,333

22 65,015 65,515 66,015

23 65,660 66,160 66,660

24 66,192 66,692 67,192

25 66,909 67,409 67,909


2016-17 New Hire Teacher

Salary Placement Schedule

Bachelor's

Degree

Master's

Degree

Doctorate

Degree


District Type of Insurance

2016-17 Starting Salary

Monthly Insurance Premium

(Emp Only)

Annual Insurance Premiums

Starting Salary Less

Annual Insurance Premiums

Difference from Alief

Alief Aetna Select & PPO 52,800$ 54$ 648$ 52,152$ -$

Alvin BCBS PPO plans 51,650 55 660 50,990 (1,162)

Lamar United Healthcare PPO 52,300 139 1,668 50,632 (1,520)

Aldine Aetna 52,000 151 1,812 50,188 (1,964)

Houston Aetna 51,500 123 1,476 50,024 (2,128)

Conroe Aetna 51,500 128 1,536 49,964 (2,188)

Katy Aetna 50,500 92 1,104 49,396 (2,756)

LaPorte TRS Active Care 52,600 275 3,300 49,300 (2,852)

Harris County DE TRS Active Care 53,500 420 5,040 48,460 (3,692)

Pasadena Aetna 51,018 215 2,580 48,438 (3,714)

Klein TRS Active Care 51,600 277 3,324 48,276 (3,876)

Fort Bend United Healthcare 50,500 195 2,342 48,158 (3,994)

Tomball TRS Active Care 52,000 345 4,140 47,860 (4,292)

Spring Branch TRS Active Care 50,000 181 2,172 47,828 (4,324)

Barbers Hill TRS Active Care 52,525 395 4,740 47,785 (4,367)

Goose Creek TRS Active Care 52,500 395 4,740 47,760 (4,392)

Deer Park TRS Active Care 52,200 395 4,740 47,460 (4,692)

Cy-Fair TRS Active Care 52,025 407 4,884 47,141 (5,011)

Pearland TRS Active Care 52,000 420 5,040 46,960 (5,192)

Spring TRS Active Care 51,760 420 5,040 46,720 (5,432)

Texas City TRS Active Care 50,500 393 4,714 45,786 (6,366)


Comparison of Salary and Benefits Cost to Area Districts


Non-Teacher to Total Teachers Non-Teacher Teacher Ratio

Aldine 9,335 4,439 4,896 1.10

Alief 6,391 3,329 3,062 0.92

Alvin 2,735 1,389 1,346 0.97

Channelview 1,135 549 586 1.07

Clear Creek 4,902 2,444 2,458 1.01

Cypress-Fairbanks 14,024 6,918 7,106 1.03

Deer Park 1,837 821 1,016 1.24

Dickinson 1,304 669 635 0.95

Fort Bend 8,850 4,510 4,340 0.96

Galena Park 2,940 1,410 1,530 1.09

Goose Creek 3,213 1,513 1,700 1.12

Houston 24,388 11,645 12,743 1.09

Humble 5,003 2,555 2,448 0.96

Katy 9,185 4,803 4,382 0.91

Klein 6,600 3,443 3,157 0.92

La Porte 1,040 495 545 1.10

Lamar Consolidated 3,376 1,737 1,639 0.94

Pasadena 7,974 3,761 4,213 1.12

Pearland 2,495 1,306 1,189 0.91

Spring Branch 4,112 2,194 1,918 0.87

Spring 4,938 2,313 2,625 1.13

Tomball 1,855 875 980 1.12

Total/Average 127,632 63,118 64,514 1.02

State 2015-16 0.99

State 2014-15 0.97

Source: TASBO eFACTS+

Alief Inependent School District

Comparison of Non-Teacher to Teacher Ratio

2015-16

0.80

0.90

1.00

1.10

1.20

1.30

Non-Teacher to Teacher


Performance Indicators

Why Choose Alief?

More than 47,000 students and 6,500 employees have chosen Alief ISD as their preferred district for education or for their career. Here are some reasons why you should join us:

Parents and Students, here's why you should join us,

Alief ISD’s graduation rate of 92.5 percent exceeds the state average of 89 percent Alief ISD students exceed the state average in enrollment in post-secondary institutions Alief ISD offers a variety of programs to accommodate the needs and interests of all of our students,

including: o Career & Technical Education Program, which includes a variety of job training classes and

certification programs o District College & Career Readiness Initiative, aimed at preparing all Alief ISD students for their

post-secondary plans o Second Language Education programs, from the Dual Language Immersion Program where

students are taught English and Spanish at an early age, to strong Bilingual and English as a Second Language Programs, assist our diverse student population. The district's 47,000+ students speak more than 80 dialects

o A diverse Athletics Program for our middle schools and many of our high schools o A variety of programs to encourage the growth of our students outside of the classroom setting,

from the After School Program to Alief JUMPSTART o Alternative schools, including Kerr High School and Alief Early College High School, push

students academically o Advanced academic programs that prepare students for post-secondary education, from Pre-

AP and AP classes to AIMS and the AVID program o Special Education Department is renowned for providing top of the line services for special

needs students in specialized programs Strong partnerships with large colleges in the Houston area to further prepare our students for

college and career Alief ISD's programs encourage the involvement of the community, including volunteers, mentors,

and business partners


The Alief ISD Universal Breakfast Program means students eat breakfast for free, and a strong Nutrition Department that ensures our students are healthy. Alief also has one of the lowest lunch prices in southeast Texas

District technology initiatives help prepare students for 21st century learning Strong Professional Development Program means well-trained staff at each campus and facility Comprehensive safety and security measures across the district Alief ISD has one of the lowest tax rates in the greater Houston area, and the district lowered tax

rates three years in a row during the recession Financially sound district with multiple fiscal recognitions, including 4 stars in the Texas

Comptroller's Financial Allocation Study for Texas (FAST) ratings, the Texas Comptroller's Platinum Leadership Circle Award for Transparency, and the Association of School Business Officials International's Meritorious Budget Award and Certificate of Excellence in Financial Reporting

Your student will be surrounded by award-winning staff and community members in top schools.

For those interested in joining the public education sector, here's why you should join Alief ISD,

Alief ISD increased its starting teacher salary to $52,000 for the 2015-16 school year. Relevant staff and professional development opportunities and continual training to ensure our

staff are highly qualified Very rich health support services

o Strong Risk Management Program, which provides competitive insurance packages to employees, including one of the lowest insurance premiums

o District Wellness Initiative includes access to Alief Cares Clinic, a wellness initiative in which only Alief ISD employees can benefit from convenient visits with no co-pay

Wee Care Daycare for employees' children A variety of employee benefits and savings from business partners in the community Cutting edge technology provided through Tech Services Department Second to none support from departments ranging from Maintenance, Printing Services, and

Transportation to Purchasing, and Management Information Systems Strong sense of community for those who are a part of the "Alief Proud Family"

o Many Alief ISD alumni come back to give back to the district, such as 2013 Elementary Teacher of the Year Courtney Rees and 2015 Elementary Teacher of the Year Michelle Lopez

o Cross-department, cross-campus collaboration is common to ensure our students succeed! o Employees send their own children to Alief ISD schools.


2010-11 2011-12 2012-13 2013-14 2014-15Students

Total Students: 45,830 45,464 45,773 46,313 47,376

Students by Grade:Pre-Kindergarten 2,336 2,459 2,478 2,546 2,422 Kindergarten 3,577 3,582 3,701 3,774 3,824 Grade 1 3,894 4,035 4,019 4,108 4,208 Grade 2 3,689 3,571 3,813 3,864 3,940 Grade 3 3,670 3,482 3,431 3,746 3,727 Grade 4 3,477 3,465 3,428 3,363 3,635 Grade 5 3,492 3,367 3,417 3,293 3,391 Grade 6 3,062 3,146 3,204 3,124 3,181 Grade 7 3,083 2,929 3,117 3,154 3,166 Grade 8 3,149 3,041 2,914 3,059 3,246 Grade 9 3,736 3,718 3,684 3,694 4,031 Grade 10 3,352 3,332 3,193 3,233 3,233 Grade 11 2,943 3,107 2,970 2,950 3,048 Grade 12 2,370 2,230 2,404 2,405 2,324

Average Daily Attendance 41,641 41,987 42,333 42,792 43,589

Ethnic Distribution:African American 32.8% 32.0% 31.2% 30.5% 29.6%Hispanic 49.7% 50.5% 51.2% 51.8% 52.6%White 3.8% 3.6% 3.5% 3.6% 3.7%Native American 0.5% 0.6% 0.6% 0.8% 1.1%Asian / Pacific Islander 12.8% 12.8% 12.9% 12.7% 12.4%Two or More Races 0.4% 0.5% 0.6% 0.6% 0.6%

Economically Disadvantaged 78.8% 80.9% 81.7% 81.0% 80.4%

Free/Reduced Meal Rates 82.0% 83.4% 84.4% 84.0% 83.0%

English Language Learners 36.0% 35.9% 36.2% 37.5% 39.8%

Students w/ Disciplinary Placements 2.6% 2.8% 2.9% 2.8% 2.5%

Community

District Population 259,086 262,282 261,187 268,116 272,974

Unemployment Rate 8.5% 7.4% 6.3% 5.5% 4.4%

Average Assessed Valueper Residential Unit 103,312$ 99,772$ 96,664$ 99,352$ 109,536$

Average Household Income 49,565$ 50,928$ 51,289$ 52,489$ 54,178$

Median Age 30 31 32 30 30

Cost of Living Index 93 91 91 89 90


Student and Community Information



Overview of STAAR Testing

The Alief Independent School District sets goals to ensure academic success for all students. Campuses are focusing on building Meaningful Relationships and providing Meaningful Work for all students. Alief educators feel that this is the key to student success.

State of Texas Assessments of Academic Readiness Beginning in 2011-12, a new statewide assessment replaced TAKS – State of Texas Assessments of Academic Readiness (STAAR) – for grades 3-8. For high school, STAAR assessments are by content area and are called End of Course (EOC) exams.

The most significant changes to the assessment program include: Increasing the rigor of both the assessments and the performance standards for all grades,

subjects and courses Changing high school assessments from grade-based to course-based assessments Using empirical validation studies as part of the standard-setting process to ensure that

performance standards are linked from grade to grade and are also linked to external evidence of postsecondary readiness

Students are tested in the following content areas/grade levels: Grades 3-8

Reading – Grades 3 – 8 Writing – Grades 4 and 7 Math – Grades 3 – 8 Science – Grades 5 and 8 Social Studies – Grade 8

The Spanish STAAR is available in grades 3 through 5. High School Courses

Algebra I English I English II Biology US History

Alief received the highest rating of Met Standard for the 2015-2016 school year and achieved great success at meeting 85% of our System Safeguards. Campuses were awarded Distinction Designations for high performance when compared to other schools statewide with similar populations. 59% of Alief schools earned one or more Distinction Designation in English Language Arts, Math, Science, Social Studies, Closing the Performance Gap, Student Progress, and Postsecondary Readiness. Graduation Rates

Graduation rate represents the percent of students graduating in four years. Alief’s graduation rate for 2016 was 92.5%. Students represented are the class of 2015 and were expected to graduate by August 2015.

Alief ISD Spring 2016 First Time Testers

Course Level II

Satisfactory % Passing

English I 62%

English II 61%

Algebra I 82%

Biology 91%

US History 94% Data Source: TEA STAAR Summary Reports Spring 2016


3rd Rdng E

2014

3rd Rdng E

2015

3rd Rdng E

2016

4th Rdng E

2014

4th Rdng E

2015

4th Rdng E

2016

STATE 76% 77% 74% 74% 74% 77%

DISTRICT 65% 64% 63% 67% 67% 69%

Alexander 59% 64% 63% 79% 66% 75%

Best 41% 44% 50% 34% 38% 50%

Boone 72% 66% 67% 73% 66% 78%

Bush 48% 53% 44% 55% 49% 58%

Chambers 49% 57% 64% 60% 54% 55%

Chancellor 74% 69% 58% 79% 74% 81%

Collins 49% 58% 56% 57% 46% 66%

Cummings 75% 69% 69% 75% 60% 64%

Hearne 64% 61% 67% 66% 70% 71%

Heflin 76% 79% 67% 66% 70% 78%

Hicks 77% 76% 68% 73% 71% 74%

Holmquist 72% 75% 69% 73% 67% 73%

Horn 65% 51% 57% 66% 54% 57%

Kennedy 60% 59% 64% 62% 65% 72%

Landis 57% 53% 59% 66% 58% 60%

Liestman 70% 76% 71% 80% 73% 78%

Mahanay 80% 82% 71% 87% 71% 83%

Martin 60% 58% 57% 60% 55% 70%

Outley 88% 88% 85% 88% 83% 88%

Petrosky 82% 79% 79% 78% 80% 85%

Rees 75% 83% 65% 75% 77% 85%

Smith 61% 57% 51% 56% 58% 59%

Sneed 53% 46% 60% 47% 47% 47%

Youens 64% 55% 56% 61% 58% 63%


Elementary STAAR Passing Percentages Comparisons

Comparison: 2014 through 2016 READING with Phase I Standards


3rd Math E

2014

3rd Math E

2015

3th Math E

2016

4th Math E

2014

4th Math E

2015

4th Math E

2016

STATE 70% 77% 76% 70% 73% 74%

DISTRICT 66% 72% 68% 67% 67% 68%

Alexander 48% 78% 77% 70% 61% 75%

Best 41% 61% 56% 26% 43% 55%

Boone 70% 78% 60% 71% 55% 66%

Bush 55% 63% 62% 59% 50% 64%

Chambers 51% 66% 81% 69% 54% 53%

Chancellor 72% 71% 76% 77% 67% 70%

Collins 65% 76% 68% 65% 60% 65%

Cummings 52% 76% 67% 51% 61% 73%

Hearne 61% 68% 67% 72% 74% 69%

Heflin 58% 82% 69% 71% 61% 65%

Hicks 72% 82% 76% 75% 79% 80%

Holmquist 76% 76% 67% 74% 78% 66%

Horn 68% 61% 60% 63% 76% 66%

Kennedy 66% 63% 68% 63% 68% 71%

Landis 65% 71% 64% 74% 61% 51%

Liestman 82% 73% 73% 80% 82% 76%

Mahanay 70% 69% 77% 89% 72% 79%

Martin 69% 74% 73% 74% 62% 73%

Outley 81% 86% 82% 79% 85% 83%

Petrosky 76% 88% 75% 82% 80% 82%

Rees 75% 73% 72% 85% 82% 69%

Smith 70% 72% 69% 46% 54% 55%

Sneed 58% 60% 54% 52% 71% 55%

Youens 63% 66% 59% 53% 61% 63%



Comparison: 2014 through 2016 MATH with Phase I Standards


4th Wrtg E

2014

4th Wrtg E

2015

4th Wrtg E

2016

STATE 73% 70% 69%

DISTRICT 60% 60% 60%

Alexander 73% 62% 66%

Best 22% 30% 35%

Boone 76% 59% 66%

Bush 49% 50% 46%

Chambers 47% 54% 41%

Chancellor 65% 67% 68%

Collins 40% 40% 49%

Cummings 64% 58% 64%

Hearne 67% 75% 65%

Heflin 57% 58% 75%

Hicks 61% 64% 62%

Holmquist 68% 69% 66%

Horn 52% 52% 48%

Kennedy 49% 66% 56%

Landis 63% 58% 57%

Liestman 71% 74% 73%

Mahanay 84% 62% 80%

Martin 53% 50% 62%

Outley 84% 83% 85%

Petrosky 79% 66% 79%

Rees 83% 74% 64%

Smith 46% 55% 55%

Sneed 43% 46% 40%

Youens 58% 54% 55%



Comparison: 2014 through 2016 WRITING with Phase I Standards


Comparison: 2014 through 2016 READING, MATH & SCIENCE with Phase I Standards

*SSI 1st

Admin ONLY

5th Rdng E

2014

5th Rdng E

2015

5th Rdng E

2016

6th Rdng

2014

6th Rdng

2015

6th Rdng

2016

STATE 76% 78% 75% 77% 76% 71%

DISTRICT 69% 69% 69% 78% 72% 66%

Budewig 69% 72% 75% 79% 75% 69%

Klentzman 61% 59% 52% 70% 65% 52%

Mata 70% 71% 74% 86% 78% 74%

Miller 81% 74% 79% 88% 85% 73%

Owens 60% 60% 56% 67% 63% 54%

Youngblood 74% 75% 77% 86% 76% 77%


Collins 61% 51% 58%

Youens 78% (37 students) 80% 76%

AMS 67% 60% 65%

*SSI 1st

Admin ONLY

5th Math E

2014

5th Math E

2015

5th Math E

2016

6th Math

2014

6th Math

2015

6th Math

2016

STATE 79% 79% 79% 79% 75% 74%

DISTRICT 72% 69% 72% 83% 76% 72%

Budewig 70% 70% 79% 84% 76% 73%

Klentzman 63% 58% 59% 73% 68% 54%

Mata 72% 71% 72% 87% 81% 79%

Miller 79% 74% 82% 88% 82% 78%

Owens 68% 64% 56% 78% 69% 65%

Youngblood 75% 76% 83% 89% 80% 87%


Collins 92% (48 testers) 69% 61%

Youens 71% (38 testers) 77% 84%

AMS 79% 75% 69%

5th Sci

2014

5th Sci

2015

5th Sci

2016

STATE 73% 72% 75%

DISTRICT 66% 62% 66%

Budewig 67% 68% 72%

Klentzman 57% 50% 50%

Mata 65% 62% 65%

Miller 78% 64% 75%

Owens 56% 53% 48%

Youngblood 67% 71% 79%


Collins 81% (47 testers) 64% 73%

Youens 74% (38 testers) 84% 79%


Intermediate STAAR Passing Percentages Comparisons

(2016 Profression Standard)


*SSI 1st

Admin ONLY

7th Rdng

2014

7th Rdng

2015

7th Rdng

2016

8th Rdng

2014

8th Rdng

2015

8th Rdng

2016

STATE 75% 75% 72% 82% 78% 82%

DISTRICT 69% 70% 64% 78% 71% 79%

Albright 82% 84% 76% 84% 81% 89%

AMS 62% 60% 54% 69% 67% 75%

Holub 71% 77% 73% 86% 72% 84%

Killough 68% 67% 62% 80% 71% 79%

O'Donnell 68% 71% 68% 78% 72% 81%

Olle 57% 55% 49% 70% 63% 67%

*SSI 1st

Admin ONLY

7th Math

2014

7th Math

2015

7th Math

2016

8th Math

2014

8th Math

2015

8th Math

2016

STATE 67% 72% 71% 79% 75% 73%

DISTRICT 69% 73% 69% 73% 76% 77%

Albright 74% 78% 73% 77% 79% 83%

AMS 69% 66% 68% 78% 76% 67%

Holub 60% 84% 75% 66% 74% 83%

Killough 68% 72% 63% 75% 78% 77%

O'Donnell 78% 80% 82% 80% 85% 83%

Olle 61% 58% 53% 60% 62% 69%

7th Wrtg

2014

7th Wrtg

2015

7th Wrtg

2016

8th Sci

2014

8th Sci

2015

8th Sci

2016

8th SS

2014

8th SS

2015

8th SS

2016

STATE 70% 72% 70% 71% 70% 76% 62% 65%

DISTRICT 63% 65% 59% 69% 70% 73% 58% 57% 57%

Albright 73% 75% 66% 71% 76% 86% 68% 62% 65%

AMS 53% 55% 53% 68% 69% 65% 46% 52% 48%

Holub 63% 78% 71% 68% 69% 79% 64% 60% 74%

Killough 68% 64% 55% 70% 72% 71% 56% 55% 56%

O'Donnell 63% 67% 64% 73% 76% 78% 62% 60% 55%

Olle 54% 50% 45% 64% 53% 53% 47% 51% 44%


Middle School STAAR Passing Percentages Comparisons

Comparison: 2014 through 2016 READING, MATH, WRITING,

SCIENCE & SOCIAL STUDIES with Phase I Standards (2016 Progression Standard)


Campus Rating All R/ELA All Math All Writing All ScienceAll Social Studies

High SchoolsEarly College Met Standard 95% 100% . 100% 100%

Elsik Met Standard 54% 65% . 82% 86%

Hastings Met Standard 58% 66% . 81% 88%

Kerr Met Standard 99% 100% . 100% 100%

Taylor Met Standard 55% 67% . 82% 86%

Middle Schools

Albright Met Standard 84% 82% 66% 87% 66%

Alief Met Standard 69% 69% 54% 62% 47%

Holub Met Standard 79% 80% 70% 73% 68%

Killough Met Standard 73% 74% 57% 69% 54%

O'Donnell Met Standard 78% 85% 67% 78% 55%

Olle Met Standard 61% 63% 48% 51% 44%

Elementary Schools

Alexander Met Standard 68% 71% 66% . .

Best Improvement Required 50% 54% 37% . .

Boone Met Standard 72% 64% 65% . .

Bush Met Standard 55% 62% 47% . .

Chambers Improvement Required 59% 61% 43% . .

Chancellor Met Standard 73% 72% 70% 77% .

Collins Met Standard 68% 67% 48% 64% .

Cummings Met Standard 63% 66% 64% . .

Hearne Met Standard 67% 67% 66% . .

Heflin Met Standard 70% 64% 77% . .

Hicks Met Standard 70% 76% 63% . .

Holmquist Met Standard 71% 65% 68% . .

Horn Met Standard 56% 60% 46% . .

Kennedy Met Standard 66% 63% 55% . .

Landis Met Standard 65% 63% 60% . .

Liestman Met Standard 77% 73% 75% . .

Mahanay Met Standard 75% 71% 81% . .

Martin Met Standard 61% 69% 61% . .

Outley Met Standard 85% 79% 90% . .

Petrosky Met Standard 82% 81% 78% . .

Rees Met Standard 75% 67% 63% . .

Smith Improvement Required 61% 55% 57% . .

Sneed Improvement Required 53% 52% 41% . .

Youens Met Standard 66% 65% 59% 78% .

Intermediate Schools

Budewig Met Standard 75% 78% . 71% .

Klentzman Met Standard 53% 57% . 47% .

Mata Met Standard 75% 74% . 61% .

Miller Met Standard 77% 80% . 71% .

Owens Met Standard 57% 60% . 47% .

Youngblood Met Standard 79% 85% . 75% .

Campus


Accountability Ratings and 2015 - 2016 STAAR Passing Percentages by Campus


Information Technology Solutions

Wellness and Physical Education

TEKS based health education includes graduation requirements, state health requirements, nutritional education, and appropriate anti-bullying curriculum.

Physical activities focus on recess, targeted heart rate during exercises, and active minutes per week.

Active employee wellness is based on employee activities and participation in Alief sponsored wellness sessions or fitness events.

Health services is based on keeping the campus safe, having a member participate in the emergency management team, and promoting a nurturing school.

21st Century Workforce

Students receiving certifications or licenses are based on CTE graduates completing articulated programs that lead to recognized certifications and licenses.

Workforce courses are based on the percent of CTE courses that are offered as articulated or dual credit.

Coherent sequence of CTE courses is based on seniors who are enrolled in a CTE workforce course.

Career assessments are based on current 7th graders who have participated in one or more career assessments.

College and career enrichment opportunities include college visits, guest speakers, and career days/fairs.

Character education is based on the number of opportunities provided to students to learn about building character.

Digital Learning Environment

Digital learning professional development opportunities are based on the percent of teachers who participate in instructional technology sessions.

Teacher competencies are based on the percent of teachers successfully completing Level 1.

Student competencies are based on percent of students who master grade level skills compared to the state rate.

21st century classrooms are based on the percent of classrooms that meet the district digital environment specifications.

Digital/distant learning is based on the percent of students who successfully complete courses for original credit in a digital environment.

Ho us e B i l l 5 House Bill 5, which was passed

by the 83rd Texas Legislature, requires all districts to evaluate

the district’s performance and the

performance of each campus in

regards to community and

student engagement. Districts must assign a rating of

Exemplary, Recognized,

Acceptable, or Unacceptable to

the district and each campus for

the eight indicators outlined to the right. A rating of Compliant

or Non-compliant must also be

given to the district and each

campus. A local committee was

created to determine criteria used to evaluate and assign

ratings.

Compl iance wi th

S ta tu tory Repor t ing and

Pol icy Requ i rements Compliance is the 9th indicator

and is rated Compliant or Non-

Compliant. Alief based this

measure on requirements within

the following areas:

Instructional Programs

Assessment & Accountability

Human Resources & Employee Relations

Safe Schools

Special Education

Governance and General Administration

Reporting Requirements

Public Notices

Parental & Student

Notifications

Community and Student Engagement

Community and Parent Involvement

Community engagement is based on the average number of volunteer hours reported per week.

Family engagement is based on the number of family visitations throughout the year.

Community service is based on number of community service activities throughout the year.

Second Language Acquisition Programs

English language development is based on TELPAS (Texas English Language Proficiency Assessment System) scores.

Academic achievement of students who have exited the program within the last two years is based on STAAR data.

Teacher preparation is based on ESL certification, and sheltered instruction trainings.

Gifted and Talented Programs

Gifted and Talented services are based on students receiving differentiated instruction and producing rigorous projects in/out of the classrooms.

Parental involvement is based on providing opportunities for parents to learn about the program and/or see the outcomes of their children’s’ work.

Fine Arts

Fine Arts enrollment is based on students who are enrolled in Fine Arts courses first and second semester.

Advanced Fine Arts is based on students who continue to take courses in a particular area and exceed the graduation requirements.

Fine Arts competitions are based on the percent of fine arts students who compete in UIL (or similar) competitions.

Fine Arts exhibitions are based on the number of opportunities students have to showcase their talents.

Additional opportunities are based on the number of special events that occur on campus. This includes speakers, musicians, field trips, and cultural development.

Dropout Prevention

High school credits earned in middle school are based on 8th graders who successfully complete high school credit courses.

Extra-curricular participation includes students who are connected to their school through sports, cheerleading, art, dance, etc.

Clubs and organizations are based on the number of offerings at a campus throughout the year.

Attendance rates are based on average daily attendance through May.

Each indicator below has an outline of performance measures used for the 2014-2015 campus ratings.

2014-2015



Community and Student Engagement Ratings

Community and Parental Involvement

Alief ISD’s Family and Community Engagement Program establishes

meaningful and effective partnerships with all stakeholders including our

Alief families and Alief volunteers. Our goal is to build a strong bridge between Alief schools and our Alief

community by providing opportunities that lead to improved student success, stronger and equipped

families and informed and healthier communities. Our Alief volunteers are critical to the success of our

schools and students. Monthly over 400 career professionals, retired community members, veterans and

parents volunteer a total of over 2600 hours in our Alief schools. Our Alief families partner with teachers

and staff in the education of their children and understand that family engagement and empowerment are

essential at all levels. Research shows that family engagement has a positive effect on student success.

Students whose families are engaged in their education in some way:

Earn higher grades and test scores

Have better social skills

Graduate and go on to post-secondary education

Each Alief campus houses a Family Center staffed by a full-time trained Family Liaison. Family Centers

are open Tuesday –Friday, serve over five hundred families a week and provide over thirty family friendly

courses and opportunities that equip our families to support their children academically.

All staff in Alief play a role in Family Engagement as they partner to offer campus wide family events

serving over 28,000 families a month. Our staff remain committed to serving our families of Alief. We

invite our families and community members to continue partnering with us, as we journey towards the

academic success of our students.

Second Language Acquisition

Alief ISD embraces and promotes the variety of languages and

cultures within its diverse community. The District proudly offers the

following Second Language Education Programs:



Second Language Acquisition (continued)

A Bilingual Program is provided for native Spanish-speaking students from PK to 6th Grade

to promote English language proficiency and content knowledge built upon the strength of a

Spanish-speaking foundation.

An ESL Program is offered to speakers of other languages to support English language and

content development at all levels.

A Two-Way Dual Language Program is available to Spanish and English speaking students

whose families wish to cultivate a bilingual, bi-literate and bicultural education for their

children in preparation for a competitive global society.

A diverse foreign language program consisting of Spanish, Chinese, French and Arabic is

also offered for Alief students at the secondary level.

The goal for the Second Language Education Program in Alief ISD is to deliver strong sheltered

instruction across all grade levels in order to produce successful students with academic language

proficiency and content knowledge in English as well as the desired language of choice for the Dual

Language and Foreign Language Programs. The ultimate goal is to develop life-long learners with a

multicultural perspective and global appreciation.

Gifted & Talented

The goal of Alief’s gifted program is to meet the diverse needs of gifted

learners by providing differentiated instruction and opportunities for

students to elaborate, think originally, think flexibly, and produce new ideas as they become self-directed

learners who are competent in thinking, research, and communication. Elementary Level (grades K-4)--GT

students receive differentiated instruction on their campus via a combination of cluster grouping and pull-

out. Cluster grouping allows students to be in heterogeneous groupings within classrooms while providing

the opportunity for students to be grouped homogeneously for differentiated instruction. Differentiation of

instruction based on individual student needs is a district expectation. Pull-out programs may occur

regularly or during more intensive times of study. This design allows students to be grouped

homogeneously with other gifted students and participate in rigorous academic experiences. The pull-out

teacher, in collaboration with the classroom teacher, will determine the service dates and times. Elementary

GT students in grades 2-4 may choose to apply to attend the AIMS programs held at Boone or Outley.



Gifted and Talented (continued)

All applicants are selected by a random drawing from all applications received by the stated deadline. The

number selected is based on the number of available spaces at each grade level for the following school

year. Intermediate Level GT students participate in AIMS at their home campuses.

Fine Arts

The Alief ISD Fine Arts program consists of Art, Band, Choir, Cheer,

Dance, Journalism, Orchestra, Speech and Debate, and Theatre. Our

program goal is to provide enriched arts experiences for students as well as technical skills and tools for

students in our fine arts content. The arts give students a broad and diverse set of creative and thoughtful

processes by which they can transfer prior learning into new and valuable ideas, concepts and innovations.

The Fine Arts bring the student a wealth of whole life experiences and opens the door into college and

career readiness. We provide these Fine Arts tools that are 21st century by nature:

To think in a creative and innovative way

To communicate through performance and exhibition

To view the world from a positive and constructive manner

To value the unique and individual and to celebrate and mentor these qualities

Build skills to creative a song, an art form, a dance, a play

To weave technology throughout the exhibition and performance

To express one’s feeling and emotions in communicating to others

Assessment in the Fine Arts is the actual act of exhibition and performance. Self-reflection and feedback

given both by self and in collaboration with others builds self-reliance. The portfolio, a process of collecting

a body of work by an individual, is the ultimate assessment tool used in fine arts. It shows self-growth over

a period of time. Our goal is to increase these experiences for all students in the district. We also strive to

connect with all other contents in teaching similar concepts and skills.



Dropout Prevention

Building positive and meaningful relationships with students is a

philosophy in Alief ISD. The district addresses the area of dropout

prevention through early intervention, student engagement, and student

recovery to promote this belief. Our goal is to offer multiple pathways to success by providing resources,

opportunities, and outreach that will ultimately help students stay in school and earn a high school diploma.

Addressing non-attendance at an early age provides each student with a greater chance of staying in school

and graduating. Our district has these early intervention components in place:

Early childhood program

Communicating with parents on attendance

Conducting home visits

Providing interventions that encourage regular attendance and punctuality

Through student engagement, each student’s sense of belonging, safety, and involvement in school lead

to academic achievement, regular school attendance, and graduation. Elements for promoting student

engagement include:

Extra-curricular courses

Extra-curricular activities

Clubs/organizations

After School Program


Mentoring

All campuses are dedicated to strengthening, coordinating, and aligning resources to ensure that all

students have flexible options to graduate on time. Student Recovery components include:

Night School

S.O.A.R.

AVID

Credit by Exam

Academic counseling

Tutorials



Wellness & Physical Education

Alief ISD believes in the power of active learning and is using many

strategies to get students and adults moving. Good health is essential

for learning, and can boost attendance for students and staff. Armed with the knowledge of how health and

wellness benefits the entire district, Alief uses a multi-tiered approach to provide wellness opportunities.

Campuses have daily schedules that allow time for students to engage in physical activity, and have begun

developing comprehensive school physical activity programs. Students are encouraged to be active in all

areas of the school, not just in PE class. Healthy food options are available and nutrition is taught to all

students. Many programs support the movement and learning concept. Alief has partnered with Playworks

to employ full time recess coaches to help transform recess and play into a safe and positive experience.

Recess coaches use best practices to provide recess activities that stimulate an environment for better

learning. Action Based Learning is incorporated in classrooms and, on some campuses, in a lab setting.

Students go to the lab 3 times per week and rotate through stations designed to help the brain. Academics

are added based on what students are learning in the classroom. Some campuses are adding kinesthetic

furniture (standing desks, desks with bike pedals) in classrooms. In addition to health benefits, teachers

report that this has drastically reduced discipline issues, and students are more focused when taking tests.

Action Based Learning training for teachers builds support for the program. All teachers new to Alief attend

a 7- hour training on the importance of adding movement to the classroom.

Employees are encouraged to move during their work day and to be role models for students. Free exercise

classes are offered and preventive screenings are available onsite. Million step challenges and health focus

events take place at the district level, and campuses each have a wellness champion who works to promote

healthy activities for all students and staff.


Twenty-first Century Workforce is a priority for Alief ISD. From career

days to field days at the lower levels and from job shadowing to

internships at the high school level, we are dedicated to exposing students from Kindergarten to 12th grade

to the many opportunities that await them in today’s world. Whether they want to be an aerospace engineer,

a master plumber, a nurse or a florist, Alief ISD provides coursework for them to learn and explore. High

school course offerings provide students with the opportunity to work towards industry recognized

certifications and college credits all while in high school. Through a partnership with Houston Community



21st Century Workforce (continued)

College, students have multiple opportunities to work towards a Level 1 Workforce Certificate and others

can graduate from high school and college with an Associate in Applied Science Construction Technology

degree. Regardless of what a student’s future interest might be, we are committed to making sure all

students are both 21st Century Workforce Ready and College Ready.

Digital Learning

In 2015-16 Alief became a BYOD district at all campuses. Student usage

of personal devices in classrooms has grown substantially over this past

year. This has and will continue to expand digital learning opportunities for our students. It is enabling us

to harness the technology students use every day for educational purposes as we teach them when and

how to use these tools appropriately. Along with BYOD, Alief continues to support digital classrooms by

providing district owned devices to insure that all students have access to digital learning every day.

Instructional technology’s focus is on ensuring that our classrooms continue to have the proper digital tools

for students to use, and to support and provide training to our staffs so they may become proficient in using

today’s technologies. Engaging the imaginations of our students to create and produce authentic relevant

work through the use of these digital tools will better prepare them for their futures. On any day you will find

Alief students reading, researching, learning and collaborating in blended environments. They are learning

to think for themselves, how to use technology wisely, to think outside the box and to solve authentic

problems. Our goal is to prepare Alief students for their futures by providing a quality digital environment

taught by teachers trained to utilize digital tools, as we set high expectations and see involved students

surpass them.


2014-15 Texas Academic Performance Report2014-15 Texas Academic Performance Report

District Name: ALIEF ISD

District Number: 101903

2015 Accountability Rating: Met Standard

2015 Special Education Determination Status:

Needs Assistance


TEA Division of Performance Reporting Page 1

TEXAS EDUCATION AGENCYDistrict Name: ALIEF ISD Texas Academic Performance ReportCounty Name: HARRIS 2014-15 District Performance ‡District Number: 101903

StateRegion

04 DistrictAfrican

American Hispanic WhiteAmerican

Indian AsianPacific

Islander

Two orMore

RacesSpecial

EdEcon

Disadv ELL^STAARPercent at Phase-in Satisfactory Standard or Above

Grade 3

Reading 2015 77% 78% 67% 69% 63% 71% 67% 87% 64% 86% 41% 65% 64%

STAARPercent at Phase-in Satisfactory Standard or AboveGrade 4

Reading 2015 74% 74% 65% 66% 60% 77% 66% 86% * 92% 55% 62% 58%

Writing 2015 70% 71% 61% 64% 56% 68% 63% 83% * 69% 38% 59% 55%

STAARPercent at Phase-in Satisfactory Standard or AboveGrade 5 **

Reading 2015 87% 86% 81% 84% 76% 94% 60% 93% 100% 100% 62% 79% 68%

Science 2015 72% 73% 62% 62% 57% 71% 60% 84% * 82% 60% 60% 49%


Reading 2015 77% 77% 76% 79% 72% 82% 93% 86% * 82% 54% 75% 51%


Reading 2015 76% 77% 73% 78% 67% 89% 80% 85% * 77% 40% 72% 35%

Writing 2015 73% 73% 69% 70% 64% 82% 70% 81% * 77% 34% 67% 34%

STAARPercent at Phase-in Satisfactory Standard or AboveGrade 8 **

Reading 2015 88% 89% 83% 84% 80% 89% 73% 90% * 85% 58% 82% 50%

Science 2015 71% 74% 69% 68% 64% 78% 73% 88% * 54% 37% 67% 36%

Social Studies 2015 65% 67% 57% 57% 50% 70% 64% 81% * 69% 30% 55% 26%

STAARPercent at Phase-in Satisfactory Standard or AboveEnd of Course

English I 2015 71% 70% 62% 64% 59% 57% 33% 74% * 74% 40% 61% 30%

English II 2015 72% 71% 61% 60% 60% 68% 60% 69% * 54% 38% 60% 29%




StateRegion

04 DistrictAfrican


Indian AsianPacific

Islander

Two orMore

RacesSpecial

EdEcon

Disadv ELL^STAARPercent at Phase-in Satisfactory Standard or Above

End of Course

Algebra I 2015 81% 81% 74% 72% 73% 69% 57% 91% * 71% 51% 74% 50%

Biology 2015 91% 91% 88% 89% 86% 80% 70% 93% * 100% 77% 88% 65%

U.S. History 2015 91% 91% 89% 89% 89% 90% 80% 91% * 83% 68% 89% 57%

STAARPercent at Phase-in Satisfactory Standard or AboveAll Grades

All Subjects 2015 77% 77% 71% 72% 67% 76% 63% 85% 61% 79% 48% 69% 51%

Reading 2015 77% 77% 70% 71% 66% 76% 60% 82% 62% 82% 45% 68% 53%

Mathematics 2015 81% 81% 74% 72% 73% 69% 57% 91% * 71% 51% 74% 50%

Writing 2015 72% 72% 65% 67% 60% 72% 64% 82% * 73% 36% 62% 49%

Science 2015 78% 79% 74% 74% 70% 77% 68% 89% 67% 80% 60% 72% 50%

Social Studies 2015 78% 79% 73% 73% 69% 82% 74% 86% * 74% 51% 71% 37%

STAARPercent at Postsecondary Readiness StandardAll Grades

Two or More Subjects 2015 41% 43% 34% 30% 29% 45% 35% 62% 43% 41% 13% 31% 7%

Reading 2015 46% 46% 37% 34% 31% 51% 32% 63% 38% 50% 12% 34% 9%

Mathematics 2015 48% 50% 41% 32% 37% 48% 21% 79% * 42% 15% 39% 16%

Writing 2015 34% 36% 26% 24% 20% 31% 33% 59% * 30% * 24% 5%

Science 2015 44% 47% 39% 34% 35% 44% 31% 70% 67% 48% 24% 37% 13%

Social Studies 2015 44% 47% 39% 37% 34% 52% 52% 58% * 39% 25% 37% 6%

STAARPercent at Advanced StandardAll Grades

All Subjects 2015 16% 18% 12% 10% 9% 16% 6% 29% 9% 22% 3% 11% 6%




StateRegion

04 DistrictAfrican


Indian AsianPacific

Islander

Two orMore

RacesSpecial

EdEcon

Disadv ELL^STAARPercent at Advanced Standard

All Grades

Reading 2015 17% 18% 12% 11% 9% 15% 8% 27% 15% 26% 3% 11% 8%

Mathematics 2015 20% 23% 16% 10% 12% 17% * 45% * * * 14% 6%

Writing 2015 9% 10% 6% 4% 4% 7% * 19% * * * 5% 3%

Science 2015 16% 18% 13% 9% 9% 16% * 33% * 23% 4% 11% 3%

Social Studies 2015 19% 22% 14% 11% 11% 30% * 28% * * 6% 13% 1%

STAARPercent Met or Exceeded ProgressAll Grades

All Subjects 2015 57% 58% 54% 53% 51% 55% 44% 66% * 54% 47% 53% 52%

Reading 2015 59% 59% 55% 55% 53% 55% 49% 64% * 58% 51% 54% 53%

Mathematics 2015 47% 50% 41% 34% 36% 42% * 72% * * * 39% 31%

Writing 2015 56% 56% 58% 63% 54% 61% * 70% * * * 57% 53%

STAARPercent Exceeded ProgressAll Grades

All Subjects 2015 15% 16% 13% 12% 12% 14% 11% 22% * 19% 9% 13% 13%

Reading 2015 16% 16% 14% 14% 13% 14% 14% 19% * 18% 11% 14% 15%

Mathematics 2015 19% 22% 15% 10% 11% 17% * 37% * * * 13% 11%

Writing 2015 7% 8% 8% 7% 6% 6% * 19% * * * 7% 6%

Progress of Prior Year STAARFailers (Percent of Failers Passing STAAR)Sum of Grades 4-8

Reading 2015 39% 39% 33% 36% 31% 39% 29% 37% * * 14% 32% 28%

2014 45% 46% 44% 49% 41% 53% * 44% - 42% 54% 44% 37%




StateRegion

04 DistrictAfrican


Indian AsianPacific

Islander

Two orMore

RacesSpecial

EdEcon

Disadv ELLStudent Success Initiative

Grade 5 Reading

Students Meeting Phase-in 1 Level II Standard on First STAARAdministration

2015 75% 75% 66% 68% 61% 79% 50% 78% 83% 94% 23% 64% 51%

Students Requiring Accelerated Instruction

2015 25% 25% 34% 32% 39% 21% 50% 22% * * 77% 36% 49%

STAARCumulative Met Standard

2015 84% 83% 76% 78% 72% 89% 54% 84% 83% 100% 32% 75% 64%

STAARFailers Promoted by Grade Placement Committee

2014 92% 95% 82% 80% 82% 89% * 91% * * 95% 82% 83%

STAARMet Standard (Failed in Previous Year)

Promoted to Grade 6

2015 14% 16% 20% 24% 19% * * 24% * * * 19% 17%

Retained in Grade 5

2015 59% 55% 51% 70% 48% * * * - - * 47% 44%




StateRegion

04 DistrictAfrican


Indian AsianPacific

Islander

Two orMore

RacesSpecial

EdEcon

Disadv ELLStudent Success Initiative

Grade 8 Reading

Students Meeting Phase-in 1 Level II Standard on First STAARAdministration

2015 76% 78% 69% 70% 65% 81% 55% 83% * 69% 18% 68% 31%

Students Requiring Accelerated Instruction

2015 24% 22% 31% 30% 35% 19% 45% 17% * * 82% 32% 69%

STAARCumulative Met Standard

2015 85% 86% 78% 79% 75% 90% 73% 86% * 85% 28% 77% 45%

STAARFailers Promoted by Grade Placement Committee

2014 95% 97% 99% 100% 98% 100% 100% 100% - - 100% 99% 99%

STAARMet Standard (Failed in Previous Year)

Promoted to Grade 9

2015 8% 9% 9% * 10% * * 15% - - * 10% 7%

Retained in Grade 8

2015 46% 49% * - * - - - - - * * *



TEXAS EDUCATION AGENCYDistrict Name: ALIEF ISD Texas Academic Performance ReportCounty Name: HARRIS 2014-15 District Performance ‡District Number: 101903 Bilingual Education/English as a Second Language (Current Year ELL Students)

StateRegion

04 DistrictBilingual

EducationBE-TransEarly Exit

BE-TransLate Exit

BE-DualTwo-Way

BE-DualOne-Way ESL

ESLContent

ESLPull-Out

LEP NoServices

LEP WithServices

TotalELL

STAARPercent at Phase-in Satisfactory Standard or AboveAll Grades

All Subjects 2015 77% 77% 71% 52% 52% * 76% - 50% 40% 50% 52% 51% 51%

Reading 2015 77% 77% 70% 55% 54% * 84% - 51% 26% 52% 53% 53% 53%

Mathematics 2015 81% 81% 74% - - - - - 50% 46% 51% 48% 50% 50%

Writing 2015 72% 72% 65% 49% 49% - 94% - 49% * 49% 42% 49% 49%

Science 2015 78% 79% 74% 43% 43% - 35% - 54% 58% 54% 50% 50% 50%

Social Studies 2015 78% 79% 73% - - - - - 36% 57% 35% 61% 36% 37%

STAARPercent at Postsecondary Readiness StandardAll Grades

Two or More Subjects 2015 41% 43% 34% 6% 6% - 32% - 7% * 7% 12% 7% 7%

Reading 2015 46% 46% 37% 10% 9% - 37% - 9% * 9% * 9% 9%

Mathematics 2015 48% 50% 41% - - - - - 16% * 16% * 16% 16%

Writing 2015 34% 36% 26% 8% 4% - 69% - 3% * 3% * 5% 5%

Science 2015 44% 47% 39% 9% 9% - * - 15% * 15% 28% 12% 13%

Social Studies 2015 44% 47% 39% - - - - - 5% * 5% 25% 5% 6%


All Subjects 2015 16% 18% 12% 6% 6% * 21% - 6% * 6% 4% 6% 6%

Reading 2015 17% 18% 12% 8% 8% * 22% - 8% * 8% * 8% 8%

Mathematics 2015 20% 23% 16% - - - - - 6% * 6% * 6% 6%

Writing 2015 9% 10% 6% 3% 3% - 28% - 3% * 3% * 3% 3%

Science 2015 16% 18% 13% 1% 1% - * - 5% * 5% * 3% 3%



TEXAS EDUCATION AGENCYDistrict Name: ALIEF ISD Texas Academic Performance ReportCounty Name: HARRIS 2014-15 District Performance ‡District Number: 101903 Bilingual Education/English as a Second Language (Current Year ELL Students)

StateRegion

04 DistrictBilingual

EducationBE-TransEarly Exit

BE-TransLate Exit

BE-DualTwo-Way

BE-DualOne-Way ESL

ESLContent

ESLPull-Out

LEP NoServices

LEP WithServices

TotalELL


Social Studies 2015 19% 22% 14% - - - - - * * * * * 1%

STAARPercent Met or Exceeded ProgressAll Grades

All Subjects 2015 57% 58% 54% 51% 51% * 73% - 50% 33% 51% 55% 51% 51%

Reading 2015 59% 59% 55% 53% 53% * 70% - 53% * 54% 54% 53% 53%

Mathematics 2015 47% 50% 41% - - - - - 31% 45% 29% * 31% 32%

Writing 2015 56% 56% 58% 42% 42% - * - 54% * 54% * 47% 48%

STAARPercent Exceeded ProgressAll Grades

All Subjects 2015 15% 16% 13% 14% 14% * 28% - 13% 7% 14% 13% 14% 14%

Reading 2015 16% 16% 14% 16% 16% * 24% - 15% * 16% 9% 16% 16%

Mathematics 2015 19% 22% 15% - - - - - 10% 20% 9% * 10% 11%

Writing 2015 7% 8% 8% 3% 2% - * - 6% * 7% * 4% 4%

Progress of Prior Year STAARFailers (Percent of Failers Passing STAAR)Sum of Grades 4-8

Reading 2015 39% 39% 33% 25% 25% - * - 32% * 32% * 29% 28%2014 45% 46% 44% 46% 46% - * - 33% * 34% 41% 37% 37%



TEXAS EDUCATION AGENCYDistrict Name: ALIEF ISD Texas Academic Performance ReportCounty Name: HARRIS 2014-15 District Participation ‡District Number: 101903

StateRegion

04 DistrictAfrican


Indian AsianPacific

Islander

Two orMoreRaces

SpecialEd

EconDisadv ELL

2015 STAARParticipation(All Grades)

All TestsTest Participant 99% 99% 99% 99% 99% 99% 98% 100% 99% 100% 97% 99% 99%

Included in Accountability 94% 94% 90% 91% 91% 86% 64% 85% 84% 87% 90% 91% 81%Not Included in Accountability

Mobile 4% 4% 5% 7% 4% 6% 10% 3% 12% 11% 5% 4% 5%Other Exclusions 1% 2% 4% 1% 4% 7% 24% 11% 4% 1% 2% 4% 13%

Not Tested 1% 1% 1% 1% 1% 1% 2% 0% 1% 0% 3% 1% 1%Absent 1% 1% 1% 1% 1% 1% 2% 0% 1% 0% 3% 1% 1%Other 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%



TEXAS EDUCATION AGENCYDistrict Name: ALIEF ISD Texas Academic Performance ReportCounty Name: HARRIS 2014-15 District Attendance and Postsecondary ReadinessDistrict Number: 101903

State Region 04 DistrictAfrican


Indian AsianPacific

IslanderTwo or

More RacesSpecial

EdEcon

Disadv ELL

Attendance Rate2013-14 95.9% 95.9% 95.6% 95.1% 95.4% 95.4% 95.7% 97.7% 96.3% 95.2% 93.4% 95.6% 96.6%2012-13 95.8% 95.9% 95.7% 95.2% 95.6% 95.3% 96.2% 97.6% 96.1% 95.6% 93.2% 95.8% 96.7%

Annual Dropout Rate (Gr 7-8)2013-14 0.5% 0.3% 0.2% 0.4% 0.1% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.2% 0.2%2012-13 0.4% 0.2% 0.2% 0.3% 0.2% 1.1% 0.0% 0.1% * 0.0% 0.3% 0.3% 0.4%

Annual Dropout Rate (Gr 9-12)2013-14 2.2% 2.2% 1.4% 1.7% 1.4% 1.1% 5.6% 0.8% 8.0% 0.0% 1.7% 1.4% 3.7%2012-13 2.2% 2.3% 0.9% 1.1% 0.8% 0.2% 3.9% 0.8% 0.0% 1.5% 0.8% 0.9% 2.2%

4-Year Longitudinal Rate (Gr 9-12)Class of 2014

Graduated 88.3% 87.8% 93.2% 92.2% 93.1% 91.0% 91.7% 95.5% * 100.0% 88.5% 93.7% 73.9%Received GED 0.8% 0.6% 0.2% 0.5% 0.1% 0.0% 0.0% 0.0% * 0.0% 0.0% 0.2% 0.0%Continued HS 4.3% 4.6% 1.9% 1.4% 2.2% 6.0% 0.0% 1.4% * 0.0% 7.8% 1.6% 4.3%Dropped Out 6.6% 7.0% 4.7% 6.0% 4.6% 3.0% 8.3% 3.1% * 0.0% 3.7% 4.5% 21.7%Graduates and GED 89.1% 88.5% 93.4% 92.7% 93.2% 91.0% 91.7% 95.5% * 100.0% 88.5% 93.9% 73.9%Grads, GED, & Cont 93.4% 93.0% 95.3% 94.0% 95.4% 97.0% 91.7% 96.9% * 100.0% 96.3% 95.5% 78.3%

Class of 2013Graduated 88.0% 87.4% 94.7% 95.0% 93.9% 96.9% 85.7% 95.7% * 100.0% 91.9% 95.2% 69.9%Received GED 0.8% 0.7% 0.2% 0.2% 0.3% 0.0% 0.0% 0.0% * 0.0% 0.0% 0.1% 1.2%Continued HS 4.6% 4.7% 1.5% 0.9% 1.9% 1.0% 0.0% 2.0% * 0.0% 3.0% 1.2% 4.8%Dropped Out 6.6% 7.1% 3.6% 3.9% 4.0% 2.0% 14.3% 2.3% * 0.0% 5.1% 3.4% 24.1%Graduates and GED 88.9% 88.1% 94.9% 95.3% 94.1% 96.9% 85.7% 95.7% * 100.0% 91.9% 95.3% 71.1%Grads, GED, & Cont 93.4% 92.9% 96.4% 96.1% 96.0% 98.0% 85.7% 97.7% * 100.0% 94.9% 96.6% 75.9%

5-Year Extended Longitudinal Rate (Gr 9-12)Class of 2013

Graduated 90.4% 89.7% 95.5% 95.5% 95.0% 96.9% 85.7% 96.9% * 100.0% 93.6% 95.9% 71.8%Received GED 1.1% 1.0% 0.3% 0.3% 0.5% 0.0% 0.0% 0.0% * 0.0% 0.4% 0.3% 2.4%Continued HS 1.3% 1.4% 0.3% 0.2% 0.3% 1.0% 0.0% 0.5% * 0.0% 1.7% 0.2% 1.2%Dropped Out 7.2% 7.9% 3.8% 4.0% 4.3% 2.0% 14.3% 2.5% * 0.0% 4.2% 3.5% 24.7%Graduates and GED 91.5% 90.7% 95.9% 95.8% 95.5% 96.9% 85.7% 96.9% * 100.0% 94.1% 96.3% 74.1%Grads, GED, & Cont 92.8% 92.1% 96.2% 96.0% 95.7% 98.0% 85.7% 97.5% * 100.0% 95.8% 96.5% 75.3%

Class of 2012Graduated 90.4% 89.5% 95.0% 93.6% 95.6% 97.4% * 97.9% - 100.0% 92.1% 96.3% 63.2%Received GED 1.2% 1.0% 0.3% 0.6% 0.1% 0.0% * 0.0% - 0.0% 0.0% 0.2% 1.1%Continued HS 1.3% 1.4% 0.2% 0.1% 0.3% 1.3% * 0.0% - 0.0% 1.7% 0.2% 0.0%Dropped Out 7.1% 8.1% 4.5% 5.7% 4.0% 1.3% * 2.1% - 0.0% 6.3% 3.3% 35.6%Graduates and GED 91.6% 90.5% 95.3% 94.2% 95.7% 97.4% * 97.9% - 100.0% 92.1% 96.6% 64.4%Grads, GED, & Cont 92.9% 91.9% 95.5% 94.3% 96.0% 98.7% * 97.9% - 100.0% 93.7% 96.7% 64.4%






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6-Year Extended Longitudinal Rate (Gr 9-12)Class of 2012

Graduated 90.9% 90.0% 95.0% 93.6% 95.6% 98.7% * 97.9% - 100.0% 93.7% 96.5% 61.8%Received GED 1.5% 1.3% 0.4% 0.7% 0.2% 0.0% * 0.0% - 0.0% 0.0% 0.3% 1.1%Continued HS 0.6% 0.6% 0.0% 0.1% 0.0% 0.0% * 0.0% - 0.0% 0.0% 0.0% 0.0%Dropped Out 7.0% 8.1% 4.5% 5.6% 4.2% 1.3% * 2.1% - 0.0% 6.3% 3.2% 37.1%Graduates and GED 92.4% 91.3% 95.4% 94.3% 95.8% 98.7% * 97.9% - 100.0% 93.7% 96.8% 62.9%Grads, GED, & Cont 93.0% 91.9% 95.5% 94.4% 95.8% 98.7% * 97.9% - 100.0% 93.7% 96.8% 62.9%

Class of 2011Graduated 89.8% 89.2% 93.3% 92.7% 92.7% 88.1% * 99.0% - 100.0% 85.8% 94.6% 73.6%Received GED 1.5% 1.2% 0.6% 0.7% 0.3% 5.0% * 0.0% - 0.0% 0.4% 0.6% 0.8%Continued HS 0.6% 0.6% 0.0% 0.0% 0.0% 0.0% * 0.0% - 0.0% 0.0% 0.0% 0.0%Dropped Out 8.1% 9.0% 6.1% 6.6% 7.0% 6.9% * 1.0% - 0.0% 13.9% 4.9% 25.6%Graduates and GED 91.3% 90.4% 93.9% 93.4% 93.0% 93.1% * 99.0% - 100.0% 86.1% 95.1% 74.4%Grads, GED, & Cont 91.9% 91.0% 93.9% 93.4% 93.0% 93.1% * 99.0% - 100.0% 86.1% 95.1% 74.4%

4-Year Federal Graduation Rate Without Exclusions (Gr 9-12)Class of 2014 88.3% 87.8% 92.5% 91.6% 92.9% 91.1% 91.7% 93.1% * 100.0% 86.9% 93.0% 70.2%Class of 2013 88.0% 87.4% 93.1% 93.6% 92.9% 95.0% 85.7% 92.2% * 100.0% 89.4% 93.7% 56.9%

5-Year Extended Federal Graduation Rate Without Exclusions (Gr 9-12)Class of 2013 90.4% 89.7% 94.0% 94.3% 93.9% 95.0% 85.7% 93.4% * 100.0% 91.1% 94.5% 58.7%Class of 2012 90.4% 89.5% 93.8% 92.2% 94.2% 97.4% * 97.7% - 100.0% 91.0% 95.3% 63.7%

RHSP/DAP Graduates (Longitudinal Rate)Class of 2014 85.5% 84.1% 91.6% 87.6% 91.9% 87.2% 100.0% 98.3% * 93.3% 36.5% 91.7% 91.9%Class of 2013 83.5% 81.4% 86.6% 81.4% 87.1% 86.3% 83.3% 97.1% * 81.0% 25.8% 86.5% 84.5%

RHSP/DAP Graduates (Annual Rate)2013-14 83.8% 82.4% 91.3% 87.5% 91.9% 86.5% 100.0% 97.9% * 93.3% 38.1% 91.4% 93.1%2012-13 81.6% 79.2% 86.3% 81.3% 86.6% 82.2% 83.3% 97.1% * 81.0% 24.9% 86.9% 88.4%

Advanced Course/Dual Enrollment Completion (Grades 11-12)Any Subject

2013-14 53.2% 54.3% 52.7% 48.2% 48.3% 53.2% 39.4% 73.3% 40.0% 63.6% 8.9% 52.6% 24.6%English Language Arts

2013-14 28.9% 27.7% 25.4% 26.1% 18.9% 22.0% 12.5% 42.1% 20.0% 44.4% 0.7% 25.5% 1.0%Mathematics

2013-14 42.4% 44.5% 40.9% 37.5% 36.9% 42.2% 32.3% 57.7% 40.0% 50.0% 11.6% 40.5% 17.1%Science

2013-14 13.4% 13.5% 11.2% 7.0% 7.4% 10.9% 3.8% 27.9% 10.0% 25.0% 0.0% 11.2% 2.4%Social Studies

2013-14 27.8% 28.7% 27.3% 26.0% 21.3% 27.8% 6.7% 46.6% 22.2% 35.0% 1.9% 27.2% 4.0%






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Advanced Course/Dual Enrollment Completion (Grades 9-12)Any Subject

2013-14 33.1% 35.6% 28.6% 25.0% 25.4% 31.5% 21.4% 46.5% 18.2% 34.9% 4.5% 28.7% 9.1%2012-13 31.4% 34.4% 27.5% 24.0% 24.5% 30.2% 16.7% 44.0% 16.7% 43.3% 4.5% 27.7% 8.7%

English Language Arts2013-14 15.4% 16.7% 12.1% 11.8% 9.3% 11.9% 4.4% 22.3% 9.5% 21.1% 0.9% 12.4% 1.1%2012-13 14.3% 15.8% 12.0% 10.8% 11.0% 12.3% 10.9% 16.8% 0.0% 25.9% 2.0% 11.9% 2.9%

Mathematics2013-14 18.8% 19.6% 17.1% 15.0% 15.0% 18.1% 12.0% 28.5% 19.0% 23.5% 2.5% 17.1% 5.1%2012-13 18.4% 19.2% 15.3% 13.3% 12.3% 18.9% 7.1% 27.8% 9.1% 30.2% 2.2% 15.4% 4.5%

Science2013-14 5.6% 5.7% 4.4% 2.7% 2.9% 4.5% 1.3% 13.1% 5.0% 9.4% 0.0% 4.5% 0.7%2012-13 5.2% 5.4% 3.3% 2.2% 2.1% 2.9% 0.0% 9.0% 0.0% 13.3% 0.1% 3.4% 0.1%

Social Studies2013-14 18.3% 19.3% 15.7% 14.7% 12.0% 17.4% 5.9% 29.7% 10.0% 17.5% 1.1% 15.5% 1.5%2012-13 17.0% 18.3% 15.5% 14.4% 12.7% 17.6% 10.9% 25.8% 4.2% 23.1% 1.3% 15.5% 1.1%

College-Ready GraduatesEnglish Language Arts

Class of 2014 68% 68% 57% 54% 55% 66% 44% 64% * 93% 16% 55% 3%Class of 2013 65% 65% 58% 55% 56% 61% 40% 68% * 75% 21% 56% 4%

MathematicsClass of 2014 67% 69% 66% 57% 64% 70% 78% 84% * 64% 22% 64% 45%Class of 2013 74% 76% 73% 64% 73% 67% 80% 90% * 94% 30% 71% 52%

Both SubjectsClass of 2014 54% 56% 45% 39% 42% 58% 33% 61% * 64% 9% 44% 3%Class of 2013 56% 57% 49% 44% 47% 48% 20% 65% * 83% 12% 48% 4%

College and Career Ready GraduatesClass of 2014 78.4% 78.9% 57.2% 50.9% 54.3% 63.5% 40.0% 75.8% * 73.3% 11.2% 55.8% 20.0%

CTE Coherent Sequence GraduatesClass of 2014 46.4% 43.5% 4.9% 1.0% 3.0% 0.2% 0.0% 0.7% * 0.0% 0.3% 3.6% 0.1%

AP/IB Results (Participation)All Subjects

2014 23.5% 24.8% 21.0% 14.9% 18.1% 17.5% 20.0% 40.8% 28.6% 25.0% n/a 21.8% n/a2013 22.1% 23.9% 23.0% 15.9% 21.8% 21.4% 10.5% 40.4% * 30.3% n/a 24.6% n/a

English Language Arts2014 15.0% 15.3% 10.2% 9.6% 6.8% 10.6% 4.0% 21.1% 14.3% 12.5% n/a 10.6% n/a2013 14.0% 14.2% 10.3% 8.9% 8.6% 12.9% 5.3% 17.2% * 12.1% n/a 11.0% n/a

Mathematics2014 6.5% 6.8% 3.3% 2.4% 1.8% 4.8% 0.0% 8.7% 14.3% 0.0% n/a 3.6% n/a2013 5.7% 6.3% 2.7% 1.4% 1.6% 3.0% 5.3% 7.7% * 6.1% n/a 2.8% n/a






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AP/IB Results (Participation)Science

2014 6.9% 7.0% 5.6% 2.8% 3.6% 5.8% 0.0% 16.3% 0.0% 12.5% n/a 6.0% n/a2013 6.2% 6.6% 4.5% 2.3% 3.2% 5.0% 0.0% 12.4% * 6.1% n/a 4.9% n/a

Social Studies2014 13.8% 15.9% 12.0% 9.5% 9.4% 11.6% 4.0% 24.2% 28.6% 8.3% n/a 12.6% n/a2013 12.7% 15.0% 13.2% 11.4% 10.2% 12.4% 5.3% 25.4% * 12.1% n/a 14.5% n/a

AP/IB Results (Examinees >= Criterion)All Subjects

2014 51.3% 55.0% 43.8% 24.0% 47.0% 60.6% 60.0% 51.9% * 16.7% n/a 42.8% n/a2013 50.9% 54.5% 36.0% 19.5% 36.7% 48.8% * 45.1% - 70.0% n/a 35.5% n/a

English Language Arts2014 44.7% 48.7% 37.0% 24.1% 22.8% 60.0% * 58.7% * * n/a 33.3% n/a2013 45.2% 49.7% 27.5% 16.8% 16.7% 46.2% * 48.7% - * n/a 25.2% n/a

Mathematics2014 53.6% 60.6% 24.3% 7.7% 10.9% 33.3% - 38.5% * - n/a 24.7% n/a2013 52.3% 56.4% 16.2% 12.0% 5.3% 16.7% * 22.9% - * n/a 14.3% n/a

Science2014 45.7% 50.7% 29.2% 8.5% 18.7% 27.3% - 42.5% - * n/a 26.0% n/a2013 47.6% 52.4% 31.4% 17.5% 20.5% 70.0% - 39.3% - * n/a 30.9% n/a

Social Studies2014 41.6% 46.4% 18.7% 14.6% 13.5% 36.4% * 25.3% * * n/a 17.5% n/a2013 42.0% 46.6% 18.0% 13.6% 14.1% 40.0% * 23.0% - * n/a 16.6% n/a

SAT/ACT ResultsTested

Class of 2014 66.3% 70.3% 65.9% 69.3% 54.9% 67.7% 80.0% 89.3% * 100.0% n/a 66.3% n/aClass of 2013 63.8% 67.3% 62.9% 67.0% 51.4% 61.7% 83.3% 84.4% * 76.2% n/a 63.9% n/a

At/Above CriterionClass of 2014 25.1% 26.1% 11.0% 4.4% 7.4% 21.5% 12.5% 24.5% - 26.7% n/a 10.2% n/aClass of 2013 25.4% 26.4% 9.8% 4.7% 6.2% 15.2% 20.0% 21.9% * 37.5% n/a 8.7% n/a

Average SAT ScoreAll Subjects

Class of 2014 1417 1405 1292 1225 1268 1454 1263 1396 - 1416 n/a 1277 n/aClass of 2013 1422 1410 1283 1231 1262 1343 1246 1377 * 1573 n/a 1266 n/a

English Language Arts and WritingClass of 2014 925 916 838 804 826 954 834 881 - 948 n/a 828 n/aClass of 2013 927 917 830 808 819 879 800 866 * 1044 n/a 818 n/a

MathematicsClass of 2014 491 488 454 421 442 500 429 514 - 468 n/a 449 n/aClass of 2013 496 493 453 423 443 464 446 511 * 529 n/a 448 n/a

Average ACT ScoreAll Subjects

Class of 2014 20.6 21.3 18.2 16.8 17.6 22.4 * 20.7 - 22.5 n/a 18.0 n/aClass of 2013 20.6 21.2 18.1 17.1 17.3 20.2 * 20.7 - 23.7 n/a 17.9 n/a






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Average ACT ScoreEnglish Language Arts

Class of 2014 20.0 20.7 17.2 16.0 16.5 23.2 * 19.4 - 23.1 n/a 16.9 n/aClass of 2013 20.0 20.6 17.2 16.4 16.3 19.4 * 19.5 - 23.8 n/a 16.8 n/a

MathematicsClass of 2014 21.2 22.0 19.4 17.7 18.7 22.8 * 22.9 - 21.8 n/a 19.3 n/aClass of 2013 21.3 22.1 19.2 17.8 18.6 20.6 * 22.5 - 23.3 n/a 19.0 n/a

ScienceClass of 2014 20.7 21.2 18.5 17.2 18.2 20.8 * 20.6 - 21.7 n/a 18.3 n/aClass of 2013 20.7 21.2 18.4 17.5 17.7 20.7 * 20.8 - 23.1 n/a 18.3 n/a

Graduates Enrolled in TX Institution of Higher Education (IHE)2012-13 56.9% 59.6% 53.1% n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a2011-12 57.3% 60.3% 54.9% n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a

Graduates in TX IHE Completing One Year Without Remediation2012-13 70.8% 70.2% 64.9% n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a2011-12 69.0% 69.6% 62.3% n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a



TEXAS EDUCATION AGENCYDistrict Name: ALIEF ISD Texas Academic Performance ReportCounty Name: HARRIS 2014-15 District ProfileDistrict Number: 101903

District StateStudent Information Count Percent Count PercentTotal Students: 47,174 100.0% 5,215,282 100.0%

Students by Grade:Early Childhood Education 138 0.3% 12,201 0.2%Pre-Kindergarten 2,359 5.0% 219,225 4.2%Kindergarten 3,822 8.1% 390,276 7.5%Grade 1 4,203 8.9% 412,144 7.9%Grade 2 3,946 8.4% 407,896 7.8%Grade 3 3,741 7.9% 396,108 7.6%Grade 4 3,684 7.8% 390,351 7.5%Grade 5 3,382 7.2% 388,101 7.4%Grade 6 3,159 6.7% 383,487 7.4%Grade 7 3,154 6.7% 382,838 7.3%Grade 8 3,233 6.9% 388,190 7.4%Grade 9 3,927 8.3% 419,715 8.0%Grade 10 3,152 6.7% 372,988 7.2%Grade 11 2,932 6.2% 341,724 6.6%Grade 12 2,342 5.0% 310,038 5.9%

Ethnic Distribution:African American 13,962 29.6% 659,074 12.6%Hispanic 24,817 52.6% 2,714,266 52.0%White 1,729 3.7% 1,509,555 28.9%American Indian 534 1.1% 21,411 0.4%Asian 5,786 12.3% 201,738 3.9%Pacific Islander 73 0.2% 7,085 0.1%Two or More Races 273 0.6% 102,153 2.0%

Economically Disadvantaged 37,905 80.4% 3,068,820 58.8%Non-Educationally Disadvantaged 9,269 19.6% 2,146,462 41.2%English Language Learners (ELL) 18,796 39.8% 948,391 18.2%Students w/ Disciplinary Placements (2013-2014) 1,295 2.5% 78,821 1.5%At-Risk 33,769 71.6% 2,668,590 51.2%

Graduates (Class of 2014):Total Graduates 2,598 100.0% 303,109 100.0%

By Ethnicity (incl. Special Ed.):African American 821 31.6% 38,046 12.6%Hispanic 1,223 47.1% 141,907 46.8%White 96 3.7% 103,764 34.2%American Indian 10 0.4% 1,278 0.4%Asian 430 16.6% 12,420 4.1%Pacific Islander 3 0.1% 401 0.1%Two or More Races 15 0.6% 5,293 1.7%

By Graduation Type (incl. Special Ed.):Minimum H.S. Program 215 8.3% 48,435 16.0%Recommended H.S. Program/DAP 2,267 87.3% 251,154 82.9%Foundation High School Plan 116 4.5% 3,520 1.2%

Special Education Graduates 178 6.9% 23,654 7.8%




Non-Special Education Rates Special Education RatesStudent Information District State District State

Retention Rates by Grade:

Kindergarten 0.5% 2.0% 2.8% 8.6%Grade 1 8.9% 4.3% 12.4% 8.1%Grade 2 6.2% 2.9% 4.9% 3.9%Grade 3 4.1% 2.2% 1.1% 1.6%Grade 4 2.1% 1.2% 0.4% 0.9%Grade 5 4.6% 1.3% 1.2% 0.9%Grade 6 0.9% 0.7% 1.2% 0.8%Grade 7 0.9% 1.0% 0.4% 1.1%Grade 8 1.0% 1.0% 3.0% 1.4%

District StateCount Percent Count Percent

Data Quality:PID Errors (students) 52 0.1% 4,688 0.1%Underreported Students 115 0.6% 8,429 0.4%

Class Size Information District State

Class Size Averages by Grade and Subject (Derived from teacher responsibility records):

Elementary:Kindergarten 21.6 19.2Grade 1 20.3 19.3Grade 2 20.2 19.3Grade 3 19.9 19.1Grade 4 20.4 19.1Grade 5 22.0 20.8Grade 6 22.7 20.3

Secondary:English/Language Arts 20.2 17.2Foreign Languages 22.4 18.9Mathematics 19.7 18.1Science 21.7 19.1Social Studies 22.1 19.6




District StateStaff Information Count Percent Count Percent

Total Staff 6,235.1 100.0% 673,140.3 100.0%

Professional Staff: 3,977.8 63.8% 433,985.7 64.5%Teachers 3,260.9 52.3% 342,191.8 50.8%Professional Support 487.9 7.8% 65,119.0 9.7%Campus Administration (School Leadership) 158.4 2.5% 19,679.9 2.9%Central Administration 70.6 1.1% 6,995.1 1.0%

Educational Aides: 526.7 8.4% 64,640.8 9.6%

Auxiliary Staff: 1,730.7 27.8% 174,513.8 25.9%

Total Minority Staff: 4,305.7 69.1% 311,862.3 46.3%

Teachers by Ethnicity and Sex:African American 1,194.3 36.6% 33,863.7 9.9%Hispanic 787.1 24.1% 87,714.8 25.6%White 1,018.9 31.2% 210,044.8 61.4%American Indian 11.7 0.4% 1,244.6 0.4%Asian 202.0 6.2% 4,890.6 1.4%Pacific Islander 3.0 0.1% 758.8 0.2%Two or More Races 43.9 1.3% 3,674.5 1.1%

Males 753.9 23.1% 79,947.9 23.4%Females 2,507.0 76.9% 262,243.9 76.6%

Teachers by Highest Degree Held:No Degree 19.7 0.6% 2,980.2 0.9%Bachelors 2,326.1 71.3% 257,146.2 75.1%Masters 880.3 27.0% 79,997.8 23.4%Doctorate 34.8 1.1% 2,067.7 0.6%

Teachers by Years of Experience:Beginning Teachers 682.6 20.9% 29,256.4 8.5%1-5 Years Experience 720.1 22.1% 89,247.1 26.1%6-10 Years Experience 743.2 22.8% 77,168.2 22.6%11-20 Years Experience 801.6 24.6% 91,890.7 26.9%Over 20 Years Experience 313.4 9.6% 54,629.4 16.0%

Number of Students per Teacher 14.5 n/a 15.2 n/a




Staff Information District State

Average Years Experience of Teachers: 8.9 11.0Average Years Experience of Teachers with District: 8.6 7.5

Average Teacher Salary by Years of Experience (regular duties only):Beginning Teachers $50,389 $44,5401-5 Years Experience $52,114 $46,5756-10 Years Experience $55,026 $49,12711-20 Years Experience $59,130 $52,640Over 20 Years Experience $68,587 $59,787

Average Actual Salaries (regular duties only):Teachers $55,724 $50,715Professional Support $67,381 $59,791Campus Administration (School Leadership) $81,112 $74,292Central Administration $94,221 $96,907

Instructional Staff Percent: 65.6 64.6

Turnover Rate for Teachers: 13.9 16.6

Staff Exclusions:Shared Services Arrangement Staff:

Professional Staff 0.0 1,148.2Educational Aides 0.0 228.9Auxiliary Staff 0.0 508.3

Contracted Instructional Staff: 28.3 2,090.1




District StateProgram Information Count Percent Count Percent

Student Enrollment by Program:Bilingual/ESL Education 18,876 40.0% 930,737 17.8%Career & Technical Education 8,583 18.2% 1,209,784 23.2%Gifted & Talented Education 2,116 4.5% 397,159 7.6%Special Education 3,507 7.4% 442,476 8.5%

Teachers by Program (population served):Bilingual/ESL Education 557.7 17.1% 20,082.5 5.9%Career & Technical Education 18.9 0.6% 14,616.2 4.3%Compensatory Education 51.8 1.6% 10,485.6 3.1%Gifted & Talented Education 8.7 0.3% 6,478.6 1.9%Regular Education 2,312.0 70.9% 248,541.9 72.6%Special Education 311.8 9.6% 30,683.6 9.0%Other 0.0 0.0% 11,303.5 3.3%

Link to:PEIMS Financial Standard Reports/2013-2014 Financial Actual Report

'‡' Indicates that for 2015 STAARgrade 3 through 8 mathematics, STAARA, and STAARAlternate 2 assessments were excluded from TAPR rate calculations.' '̂ Indicates that ELL rates at met or exceeded standard and exceeded standard include current and monitored students.'**' Indicates that the rates for Reading are based on the cumulative results from the first and second administrations of STAAR.'?' Indicates that the data for this item were statistically improbable, or were reported outside a reasonable range.'*' Indicates results are masked due to small numbers to protect student confidentiality.'-' Indicates zero observations reported for this group.'n/a' Indicates data reporting is not applicable for this group.


https://rptsvr1.tea.texas.gov/cgi/sas/broker?_service=marykay&_service=appserv&_debug=0&_program=sfadhoc.actual_report_2014.sas&who_box=&who_list=101903


Schools FIRST Rating Senate Bill 218 of the 77th Legislature (2001) authorized the implementation of the Financial Integrity Rating System of Texas, which is officially referred to as Schools FIRST. The Schools FIRST rating is based upon an analysis of staff and student data reported for the 2014-15 school year, and budgetary and actual financial data for the 2015 fiscal year (for Alief Independent School District, the fiscal period ended August 31, 2015). Senate Bill 218 also requires each school district to prepare an Annual Financial Accountability Management Report. Our report covers many business-related issues, but focuses on the Schools FIRST rating worksheet. This is the fourteenth year of Schools FIRST and there have been some significant changes as authorized by House Bill (HB) 5, Section 49, 83rd Legislature, Regular Session 2013. HB 5 amended section 39.082 of the Texas Education Code to require the Commissioner of Education to include processes in the financial accountability rating system for anticipating the future financial solvency of each school district and open-enrollment charter school. Texas Administrative Code, Title 19, Part 2, Chapter 109, Subchapter AA, Division 1, Rule §109.1001 Financial Accountability Ratings was updated in August of 2015. The Schools FIRST accountability rating system for 2015-2016 assigns one of four financial accountability ratings to Texas school districts, with the highest being “Superior Achievement” and the lowest being “Substandard Achievement.” Districts that receive the “Substandard Achievement” rating under Schools FIRST must file a corrective action plan with the Texas Education Agency. The rating worksheet for the 2015-2016 rating year contains fifteen indicators. A negative response to any of the first five critical indicators results in the district receiving a rating of “Substandard Achievement.” The point value ranges from 0 to 10 for indicators 6-8 and 10-11 while indicators 9, and 12-15 result in 0 or 10 points. The rating is assigned based on the aggregate number of points and answers to the critical indicators. Additional required disclosures from the amendments are included with the report. Alief ISD’s rating under Schools FIRST for the year ended August 31, 2015 was “Superior Achievement”. Alief ISD has received the highest rating since the system was implemented. This report briefly describes data used to calculate the rating and a description of each indicator. Other information affecting the District’s financial accountability is also included.


Financial Integrity Rating Worksheet County District #101-903 School Year 2014-15 District Name: Alief ISD Fiscal Year Ended August 31, 2015 Indicator Description Y/N or Points

1 * Was the complete annual financial report (AFR) and data submitted to the TEA within 30 YESdays of the November 27 or January 28 deadline depending on the school district's fiscal year end date of June 30 or August 31, respectively?

2.A * Was there an unmodified opinion in the AFR on the financial statements as a whole? YES(The American Institute of Certified Public Accountants (AICPA) defines unmodifiedopinion. The external independent auditor determines if there was an unmodified opinion.)

2.B Did the external independent auditor report that the AFR was free of any instance(s) of YESmaterial weakness in internal controls over financial reporting and compliance for local,state, or federal funds? (The AICPA defines material weakness.)

3 * Was the school district in compliance with the payment terms of all debt agreements at YESfiscal year end? (If the school district was in default in a prior fiscal year, an exemptionapplies in following years if the school district is current on its forbearance or payment planwith the lender and the payments are made on schedule for the fiscal year being rated.Also exempted are technical defaults that are not related to monetary defaults. A technicaldefault is a failure to uphold the terms of a debt covenant, contract, or master promissorynote even though payments to the lender, trust, or sinking fund are current. A debt agreementis a legal agreement between a debtor (person, company, etc. that owes money) and theircreditors, which includes a plan for paying back the debt.

4 * Did the school district make timely payments to the Teachers Retirement System (TRS), YESTexas Workforce Commission (TWC), Internal Revenue Service (IRS), and other governmental agencies?

5 * Was the total unrestricted net asset balance (Net of the accretion of interest for capital YESappreciation bonds) in the governmental activities column in the Statement of Net Assetsgreater than zero? (If the school district's change of students in membership over 5 yearswas 10 percent or more, then the school district passes this indicator.)

*A negative answer to indicators 1, 3, 4, 5 or 2.A automatically results in district's rating of"Substandard Achievement."

6 Was the number of days of cash on hand and current investments in the general fund for the 8school district sufficient to cover operating expenditures (excluding facilities acquisition andconstruction)?

7 Was the measure of current assets to current liabilities ratio for the school district sufficient 10to cover short-term debt?

8 Was the ratio of long-term liabilities to total assets for the school district sufficient to support 10long-term solvency? (If the school district's change of students in membership over 5 years was 10 percent or more, then the school district passes this indicator.)

9 Did the school district's general fund revenues equal or exceed expenditures (excluding 10facilities acquisition and construction)? If not, was the school district's number of days of cashon hand greater than or equal to 60 days?

10 Was the debt service coverage ratio sufficient to meet the required debt service? 10

11 Was the school district's administrative cost ratio equal to or less than the threshhold ratio? 10

12 Did the school district not have a 15 percent decline in the students to staff ratio over 3 years 10(total enrollment to total staff)? (If the student enrollment did not decrease, the school district willautomatically pass this indicator.)

13 Did the comparison of Public Education Information Management System (PEIMS) data to 10like information in the school district's AFR result in a total variance of less than 3 percent of allexpenditures by function?

14 Did the external independent auditor indicate the AFR was free of any instance(s) of material 10noncompliance for grants, contracts, and laws related to local, state, or federal funds? (TheAICPA defines material noncompliance.)

15 Did the school district not receive an adjusted repayment schedule for more than one fiscal 10year for an over allocation of Foundation School Program (FSP) funds as a result of a financialhardship?


Glossary

This glossary contains definitions of terms and acronyms used in this guide and such additional terms as seem necessary to common understandings concerning financial accounting procedures for schools. Several terms, which are not primarily financial accounting terms, have been included because of their significance for school financial accounting. The glossary is arranged alphabetically with appropriate cross-referencing where necessary. ACT – American College Test. ACP – Alternative Certification Program. ADA – Average daily attendance (ADA) is the average number of students in daily attendance. A

large component of state funding is based on ADA. AEIS – Academic Excellence Indicator System. AECHS – The Alief Early College High School (AECHS) is a campus in the District that provides

students typically underrepresented in higher education the opportunity to obtain a high school diploma and earn up to 60 college hours simultaneously.

AIMS – Instructional program at all intermediate and several elementary campuses targeted

towards gifted and talented students. AISD – Alief Independent School District. ALC – The Alternative Leaning Center (ALC) is a campus in the District that was designed to

meet the needs of students from all grade levels with unique disciplinary and behavioral concerns.

AP – Advanced Placement (AP) Tests for various subjects can be taken by high school students

in order to earn college credit. ASATR – Additional State Aid for Tax Reduction. ASBO – Association of School Business Officials International. AVID – Advancement Via Individual Determination. Abatement - A complete or partial cancellation of a levy imposed by a governmental unit.

Abatements usually apply to tax levies, special assessments and service charges. School accountants usually consider an abatement to be a reduction of a previously recorded expenditure or receipt item by such things as refunds, rebates and collections for loss or damage to school property.

Account - A descriptive heading under which are recorded financial transactions that are similar

in terms of a given frame of reference, such as purpose, object or source. Accounting Period - A period at the end of which and for which financial statements are

prepared; for example, September 1 through August 31. Administration - Those activities which have as their purpose the general regulation, direction

and control of the affairs of the local education agency that are system-wide and not confined to one school, subject or narrow phase of school activity.

Allocation - A part of a lump-sum appropriation which is designated for expenditure by specific

organization units and/or for special purposes, activities or objects.


Appraisal - (1) The act of appraising. (2) The estimated value resulting from such action. Appraise - To make an estimate of value, particularly of the value of property. Note, if the

property is valued for purposes of taxation, the less-inclusive term "assess" is substituted for the above term.

Appropriation Account - A budgetary account set up to record specific authorization to spend.

The account is credited with original and any supplemental appropriations and is charged with expenditures and encumbrances.

Assess - To value property officially for the purpose of taxation. Note, the term is also

sometimes used to denote the levy of taxes, but such usage is not correct because it fails to distinguish between the valuation process and the tax levy process.

Assessed Valuation - A valuation set upon real estate or other property by a government as a

basis for levying taxes. Assets - Property owned by a local education agency which has a monetary value. Arbitrage – The investment of the proceeds from the sale of bonds in a taxable instrument that

yields a higher rate, resulting in interest revenue in excess of interest costs. Balanced Budget - A balanced budget refers to a budget in which revenues are equal to

expenditures. Thus, neither a budget deficit nor a budget surplus exists. More generally, it refers to a budget that has no budget deficit, but could possibly have a budget surplus.

Bill - (1) A term used to denote a law or statute passed by certain legislative bodies. A bill has

greater legal formality and standing than a resolution. (2) A statement of an amount owing for goods and services sold on open account.

Board of Education - The elected or appointed body which has been created according to State

law and vested with responsibilities for educational activities in a given geographical area. These bodies are sometimes called school boards, governing boards, boards of directors, school committees, school trustees, etc. This definition relates to the general term and covers State boards, intermediate administrative unit boards and local basic administrative unit boards.

Bond - A written promise, generally under seal, to pay a specified sum of money, called the face

value, at a fixed time in the future, called the date of maturity and carrying interest at a fixed rate, usually payable periodically. The difference between a note and a bond is that the latter usually runs for a longer period of time and requires greater legal formality.

Bonded Debt - The part of the school district debt which is covered by outstanding bonds of the

district. Sometimes called "Funded Debt or Bonded Indebtedness." Bonds Authorized and Unissued - Bonds which have been legally authorized but not issued

and which can be issued and sold without further authorization. Bonds Issued - Bonds sold. Bonds Payable - The face value of bonds issued and unpaid.


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. The budget usually consists of three parts. The first part contains a message from the budget-making authority together with a summary of the proposed expenditures and the means of financing them. The second part consists of schedules supporting the summary. These schedules show in detail the proposed expenditures and means of financing them, together with information as to past years' actual revenues and expenditures and other data used in making the estimates. The third part is composed of drafts of the appropriation, revenue and borrowing measures necessary to put the budget into effect.

Budgetary Accounts - Those accounts necessary to reflect budget operations and conditions,

such as estimate revenues, appropriations, encumbrances, the net balance and other related information.

CPR – Communications & Public Relations. CTE – Career and Technology Education. Capital Budget - A plan of proposed capital outlays and the means of financing them for the

fiscal period. It is usually a part of the current budget. A capital program is sometimes referred to as a capital budget.

Capital Outlays - Expenditures over $5,000 which result in the acquisition of or addition to fixed

assets. Capital Program - A plan for capital expenditures to be incurred each year over a fixed period of

years to meet capital needs arising from the long term work program or otherwise. It sets forth each project or other contemplated expenditure in which the local education agency is to have a part and specifies the full resources estimated to be available to finance the projected expenditures.

Cocurricular Activities - Direct and personal services for public school pupils, such as

interscholastic athletics, entertainments, publications, clubs, band and orchestra, that are managed or operated by the student body under the guidance and direction of an adult, and are not part of the regular instructional program.

Community Services - Those services which are provided for the community as a whole or

some segment of the community and which are not restricted to the public schools or adult education programs.

Completion rate – Students graduating “on time” in four years with their 9th grade established

cohort group and continuers (students who sign up for a fifth year to complete course work or receive TAKS preparation).

Consultant - A resource person who provides assistance to the regular personnel through

conference, demonstration, research or other means. There are two types of consultants; those retained on a temporary basis and those who are permanently employed.

Contracted Services - Labor, material and other costs for services rendered by personnel who

are not on the payroll of the local education agency. Current - As used in this manual, the term has reference to the fiscal year in progress. Current Budget - The annual budget prepared for and effective during the present fiscal year. Current Expenditures per Pupil - Current expenditures for a given period of time divided by a

pupil unit of measure (average daily membership, average daily attendance, etc.)


Current Year's Tax Levy - Taxes levied for the current fiscal period. DCA – District Common Assessment. DAEP – Disciplinary Alternative Education Program. Debt - An obligation resulting from the borrowing of money or from the purchase of goods and

services. Debts of local education agencies include bonds, warrants and notes, etc. Debt Limit - The maximum amount of gross or net debt which is legally permitted. Debt Service Fund - A fund used to account for the accumulation of resources and payment of

principal and interest on all bonds. Deficit - The excess of the obligations of a fund over the fund's resources. Delinquent Taxes - Taxes remaining unpaid on and after the date on which they become

delinquent by statute. ECHS – Early College High School provides students typically underrepresented in higher

education the opportunity to obtain a high school diploma and earn up to 60 college hours simultaneously.

EDA – The Existing Debt Allotment (EDA) was passed during the last Legislative session and

provides additional State funding for existing debt. ESL – English as a Second Language. Estimated Revenue - When the accounts are kept on an accrual basis, this term designates the

amount of revenue estimated to accrue during a given period regardless of whether or not it is all to be collected during the period.

Expenditures - This includes total charges incurred, whether paid or unpaid, for current expense,

capital outlay and debt service. (Transfers between funds, encumbrances and payments of cash in settlement of liabilities already accounted as expenditures are not considered as expenditures.)

Expenses - Charges incurred, whether paid or unpaid, for operation, maintenance, interest and

other charges which are presumed to benefit the current fiscal period. Note, legal provisions sometimes make it necessary to treat as expenses some charges whose benefits extend over future periods. For example, purchases of materials and supplies which may be used over a period of more than one year and payments for insurance which is to be in force for a period longer than one year frequently must be charged in their entirety to the appropriation of the year in which they are incurred and classified as expenses of that year even though their benefits extend also to other periods.

FASB – Financial Accounting Standard Board. FFA – Future Farmers of America. Fiscal Year - A twelve-month period of time to which the annual budget applies and at the end of

which a local education agency determines its financial position and the results of its operations.

Fixed Assets - Land, building, machinery, furniture and other equipment which the school

district intends to hold or continue in use over a long period of time. "Fixed" denotes probability or intent to continue use or possession, and does not indicate immobility of an asset.


Food Service - Those activities which have as their purpose the preparation and serving of regular and incidental meals, lunches or snacks in connection with school activities.

Function - As applied to expenditures, this term has reference to an activity or service aimed at

accomplishing a certain purpose or end; for example, Instruction, Instructional Administration, Plant Maintenance and Operations.

Fund - A sum of money or other 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 in them.

Fund Balance - The excess of assets of a fund over its liabilities and reserves. During the fiscal

year prior to closing, it represents the excess of the fund's assets and estimated revenues for the period over its liabilities, reserves, and appropriations for the period.

GAAP – Generally Accepted Accounting Principles. GASB – Government Accounting Standards Board. GFOA – Government Finance Officers Association. General Fund - A fund used to finance the ordinary operations of the local education agency. It

is available for a legally authorized purpose and consists of money not specifically designated for some other particular purpose.

General Obligation Bonds – Bonds backed by the full faith and credit of the government. Graduation Rate – Students graduating “on time” in four years with their 9th grade established

cohort group. HCAD – Harris County Appraisal District. HCC – Houston Community College. HGAC – Houston Galveston Area Council. HVAC – Heating, Ventilation & Air Conditioning. IAQ – Indoor Air Quality. IFA – The Instructional Facilities Allotment (IFA) Program was enacted during the 1997

Legislative session and provides state funding for instructional school facilities. However, there is a limit on funding for each biennium so Districts must apply for funding.

ISD – Independent School District. Instruction - The activities dealing directly with the teaching of students or improving the quality

of teaching. I&S – Interest and sinking (I&S) is a term that is used interchangeably with debt service fund in

discussing the components of the tax rate. Interest - A fee charged a borrower for the use of money. Interest and Sinking Rate – The portion of the tax rate used to fund debt service expenditures.


Inventory - A detailed list or record showing quantities, descriptions, values, frequency, units of measure and unit prices of property on hand.

JROTC – Junior Reserve Officers’ Training Corps (of the United States Army). LEP - Limited English Proficiency (LEP). Levy - (Verb) To impose taxes or special assessments. (Noun) The total of taxes or special

assessments imposed by a governmental unit. Long-Term Loan - A loan which extends for more than 5 years from the date the loan was

obtained and is not secured by serial or term bonds. Such loans are not legal in Texas under the general statutes.

MIS – Management Information Systems. M&O – Maintenance and operations (M&O) is a term that is used interchangeably with general

fund in discussing the components of the tax rate. Measurable and Available – Measurable and available is a term used to describe revenues.

Revenues are recognized in the accounting period in which they become both measurable and available. Revenues are considered available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period.

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. PBMAS – Performance Based Monitoring Analysis System. PBMAS is an automated data

system that reports annually on the performance of school districts and charter schools in selected program areas (bilingual education/English as a second language, career and technical education, special education and certain Title programs under the No Child Left Behind Act).

PEIMS – Public Education Information Management System. PEIMS is a data collection system

developed by the Texas Education Agency. PLC – Professional Learning Community is educators committed to working collaboratively in

ongoing processes of collective inquiry and action research to achieve better results for the students they serve. PLC’s operate under the assumption that the key to improved learning for students is continuous job-embedded learning for educators.

Payroll - A list of individual employees entitled to pay, with the amounts due to each for personal

services rendered.

Personal Property – Any property that is not real property and that is movable or not attached to the land.

Personnel, Full-Time - School employees who occupy positions the duties of which require

them to be on the job on school days, throughout the school year, at least the number of hours the schools in the system are in session.

Personnel, Part-Time - Personnel who occupy positions, the duties of which require less than

full-time service. This includes those employed full-time for part of the school year, part-time for all of the school year and part-time for part of the school year. See also Personnel, Full-Time.


Plant Maintenance (Plant Repairs and Repairs and Replacements of Equipment) - Those activities which are concerned with keeping the grounds, buildings and equipment at their original condition or completeness or efficiency, either through repairs or by replacements of property (anything less than replacement of a total building).

Principal of a School - The administrative head of a school (not school district) to who has been

delegated the major responsibility for the coordination and supervision of the activities of the school.

Principal of Bonds - The face value of bonds.

Program - The definition of an effort to accomplish a specific objective or objectives consistent

with funds or resources available. Budgets and actual revenue and expenditure records may be maintained per program.

Program Budget - A budget wherein expenditures are based primarily on programs of work and

secondarily on character and object. A program budget is a transitional type of budget between the traditional character and object number, on the one hand and the performance budget on the other.

QSCB - Qualified School Construction Bonds – As a component of the American Recovery and

Reinvestment Act of 2009, Congress authorized the creation of the QSCB program. The program allows school districts to obtain interest-free or very-low interest financing for qualified construction projects. The program provides an incentive in the form of federal tax credits to lenders who purchase bonds from issuing school districts.

RPAF – Regular Program Adjustment Factor Real Property – Land together will all of the property on it that cannot be moved, together with

any attached rights. Refunding Bonds - Bonds issued to pay off bonds already outstanding.

Reimbursement - Cash or other assets received as a repayment of the cost of work or services

performed, or of other expenditures made for or on behalf of another governmental unit or department, or for an individual, firm or corporation.

Reserve - An amount set aside for a specified purpose, or an account which records a portion of

the fund balance that is to be segregated for some future use and, therefore, is not available for further appropriation and expenditure.

SAT – Standardized Aptitude Test. SHARS – School Health and Related Services. STAAR – State of Texas Assessments of Academic Readiness. Salary - The total amount regularly paid or stipulated to be paid to an individual, before

deductions, for personal services rendered while on the payroll of the school district. Payments for sabbatical leave are also considered as salary.

School - A division of the school system consisting of a group of pupils composed of one or

more teachers to give instruction of a defined type, and housed in a school plant of one or more buildings. More than one school may be housed in one school plant, as is the case when the elementary and secondary programs are housed in the same school plant.


School, Elementary - A school classified as elementary by State and local practice and composed of any span of grades not above grade six. In this District this term includes kindergartens and pre-kindergartens if they are under the control of the local board of education.

School, Intermediate - A separately organized elementary school intermediate between early

elementary and middle school. In this District intermediate schools include grades four and five.

School, Middle - A separately organized secondary school intermediate between elementary,

intermediate, and senior high school. In this District middle schools include grades six through eight.

School, Public - A school operated by publicly elected or appointed school officials in which the

program and activities are under the control of these officials and which is supported by public funds.

School, Secondary - In this handbook a secondary school comprises any span of grades

beginning with the next grade following the elementary/intermediate school and ending with or below grade 12, including middle schools, the different type of high schools and alternative high schools.

School, Senior High - A school offering the final years of high school work necessary for

graduation; invariably preceded by a middle school in the same system. School, Summer - The name applied to the school session carried on during the period

between the end of the regular school term and the beginning of the next regular school term.

Serial Bonds - Bonds whose principal is to be repaid in periodic installments over the life of the

issue.

Special Revenue Funds – Funds that are used to account for funds awarded to the District for the purpose of accomplishing specific educational tasks as defined by grantors in contracts or other agreements.

State Aid for Education - Any grant made by a State government for the support of education. Student Wealth – Assessed value of property divided by school enrollment. Supplemental Taxes - Taxes levied subsequent to the initial levy to add property omitted from

the original tax roll(s).

Supply - A material item of an expendable nature that is consumed, worn out or deteriorated in use; or one that loses its identity through fabrication or incorporation into a different or more complex unit or substance.

TAAS – The Texas Assessment of Academic Skills (TAAS) Test was created by the State of

Texas to measure high-order thinking skills and problem-solving abilities. Passing all parts of the TAAS-Exit Test is one of the state requirements for a high school diploma.

TAKS - The Texas Assessment of Knowledge & Skills Test was created to replace the TAAS

test for students. TASB – Texas Association of School Boards (TASB). TEA – Texas Education Agency (TEA).


TEKS – Texas Essential Knowledge and Skills. TRS – The Teacher Retirement System (TRS) of Texas is a public employee retirement system

(PERS) that is multiple employer defined benefit pension plan. State law provides for a state contribution rate of 6.0% and a member contribution rate of 6.9%.

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.

Unencumbered Balance of Appropriation - That portion of an appropriation not yet expended

or encumbered; the balance remaining after deducting from the appropriation the accumulated expenditures and outstanding encumbrances.

Unexpended Balance of Appropriation - That portion of an appropriation not yet expended;

the balance remaining after deducting from the appropriation the accumulated expenditures.

Unit Cost - Expenditures for a function, activity or service divided by the total number of units for which the function, activity or service was provided.

WADA – Weighted Average Daily Attendance. Zero-Based Budgeting - The process of preparing an operating plan or budget that starts with

no authorized funds. In a zero-based budget, each activity to be funded must be justified every time a new budget is prepared.


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