Laredo Independent School District Laredo, Texas

2011-2012 Budget Instructions Manual

For Fiscal Year September 1, 2011 – August 31, 2012

Prepared by: Division of Finance

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TABLE OF CONTENTS 2011-2012 BUDGET INSTRUCTIONS MANUAL

Chief Financial Officer’s Budget Message ................................................................................................. iii Accounting Department Staff and Fund Assignments ................................................................................. iv

BUDGET GUIDELINES District’s Mission, Vision, and Goals .............................................................................................. 1 Budget Administration and Financial Policies ................................................................................. 2 Budget Development Process ........................................................................................................ 10 2011-2012 Budget Calendar .......................................................................................................... 14 Budgetary Control and Basis of Accounting ................................................................................. 18 PROGRAM GUIDELINES Athletics Program .......................................................................................................................... 23 Career and Technical Education Program ..................................................................................... 24 Child Nutrition Program ................................................................................................................ 26 Gifted and Talented Program ......................................................................................................... 28 Special Education Program ............................................................................................................ 29 State Bilingual / English as a Second Language Program ............................................................. 31 Two Way Dual Language Immersion Bilingual Education Program ............................................ 35 State Compensatory Education Program ....................................................................................... 36 Transportation Program ................................................................................................................. 39 Technology Allotment Program .................................................................................................... 41 Human Resources Guidelines ........................................................................................................ 42 CAMPUS AND DEPARTMENTS BUDGET ALLOCATIONS Budget Module Inputting Instructions ........................................................................................... 43 Comparison of Membership Counts .............................................................................................. 46 Program 11, 91, 99 – Basic Instruction, Athletics, and Local Programs ....................................... 47 Program 21 – Gifted and Talented ................................................................................................. 48 Program 22 – Career and Technology ........................................................................................... 49 Program 23 – Services to Students with Disabilities ..................................................................... 50 Program 25 – State Bilingual ......................................................................................................... 51 Program 30 – State Compensatory ................................................................................................ 52 Department Variable Costs ............................................................................................................ 53 FIXED COSTS AND UTILITIES Substitutes ...................................................................................................................................... 55

Risograph ....................................................................................................................................... 56 Copier............................................................................................................................................. 57 Telephone ....................................................................................................................................... 59

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Electricity ....................................................................................................................................... 60 Water .............................................................................................................................................. 61 Sanitation ....................................................................................................................................... 62 Gas ................................................................................................................................................. 63 Janitorial Supplies .......................................................................................................................... 64 Janitorial Dust/Wet Mop ................................................................................................................ 65 Library Books ................................................................................................................................ 66 REQUIRED FORMS Campus/Department Improvement Plan Budget Checklist ........................................................... 67 Budget Package Checklist .............................................................................................................. 68 Mission, Goals, and Objectives ..................................................................................................... 69 Performance Evaluation ................................................................................................................. 70 Request for Additional Funds ........................................................................................................ 71

Departmental Needs Assessment Form ......................................................................................... 72 Capital Outlay Justification Form .................................................................................................. 73 Travel Justification Form ............................................................................................................... 74 Fund Uses Form ............................................................................................................................. 75 Administrative Regulation Staff-Pupil Ratios ............................................................................... 76 Request for Position Action Form ................................................................................................. 82 Recommendation Form .................................................................................................................. 83 APPENDIX Appendix A - Estimated Commodity Prices .................................................................................. 85

Appendix B - Chapter 74 Curriculum Requirements ..................................................................... 91 Appendix C - State Compensatory Education – Q & A ................................................................ 92

Appendix D - State Bilingual ....................................................................................................... 109

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CHIEF FINANCIAL OFFICER’S BUDGET MESSAGE March 24, 2011

Dear Colleagues, It is our collaborative desire to present to the Board of Trustees a budget that clearly focuses and directs precious funds to programs and activities which will be most beneficial in the education of our students. During the budgeting process, it is extremely important that we keep in mind the fact that we have very limited resources, therefore, we must implement financial discipline in order to maximize the district’s resources, minimize expenditures, as well as ensure efficiency and effectiveness in meeting the district’s mission, goals, and objectives. Our document conveys to you the Budget Instruction Manual for fiscal year 2011-2012, effective 9/1/11 to 8/31/12. The budget allocations and instructions herewith provide you with general guidelines and directives in the planning and preparation of the 2011-2012 budget for your campus or department. Your budget plan must reflect the campus and/or department mission, goals and objectives that support the overall improvement of the school system and the attainment of campus, departments, and district goals. Since the allocations provided depend on the fiscal resources available to the district at this time and may vary based on the final recommended allocations and awards by/from the Texas Legislature and/or Texas Education Agency, adjustments may need to be made during the budget process and/or during the actual fiscal year. If and when this occurs, we will communicate any changes to you as expeditiously as possible. The allocations provided are intended to support base line services for instructional requirements of our students and in response to state, federal and local mandates within the fiscal and human constraints of Laredo Independent School District. Budget allocations include the continued investment in our second, after our students, greatest resource, our employees, through continuation of our pay system. Recent changes to the school finance system have required that Laredo Independent School District take the necessary steps to ensure compliance with local, state and federal mandates. Among these mandates include initiatives to (1) maintain an appropriate fund balance, (2) implement prudent and disciplined spending within our financial means, (3) improve the district’s overall financial status, and (4) focus all expenditures in support of the mission, goals, and objectives of the district. Additionally, we will continue to implement guidelines, including guidance, support, encouragement, and reprimands, if necessary, in order to (1) establish and maintain an appropriate payroll level of spending, (2) re-evaluate, implement, and adhere to appropriate effective and efficient personnel staffing formulas, and (3) support the implementation of more efficient and effective delivery of instruction. The budget process is a tool intended to assist you in developing a plan that will help you attain the goals required under your area(s) of authority and responsibility. Since the budget process is an ongoing and year-round process, it is vital that needs assessments are conducted in order to prioritize the use of very limited resources. All stakeholders are encouraged to plan their activities in a realistic and timely manner as well as in compliance with district local and legal board policies CA, CE, BQA, DFF, and BQB. Also, please note that the deadline for submission of your budget documents is April 25, 2011. The budget process has been carefully planned, supported and coordinated through various departments, including the Division of Finance, composed of Financial Management Department, Procurement Department, Tax Office, and Risk Management, and our staff is ready to assist you. We thank you in advance for your assistance, cooperation, and professional courtesy. Sincerely,

Mr. Alvaro Perez Chief Financial Officer

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ACCOUNTING DEPARTMENT STAFF AND FUND ASSIGNMENTS

Alvaro Perez, Chief Financial Officer .................................................................................................................. 4112 Flor Ayala, CPA, Financial Management Director ............................................................................................ 3250 Edith Perez, Accounting & Budget Facilitator ................................................................................................... 3245 Reveca Zarazua-Mar, Senior Staff Accountant .................................................................................................. 3381

101- Child Nutrition Program 166 - Successor in Interest 199 - Operating Fund-PIC 11 & 99

511 - Debt Service Fund 512 - Debt Service-PFC

902 - General Long Term Debt Account Group Cash Management Investments Positive Pay

Gloria Vargas, Senior Staff Accountant .............................................................................................................. 3380

199 - Operating Fund-PIC 21,22,23,24,24,31 281- FEMA Grant

After School Program Petty Cash Investments

Adolfo Gonzalez, Financial Compliance Analyst ................................................................................................ 3249

461 - Campus Activity 484 - Local Organization Grants

865 - Student Activity 876 - Back to School Donations

878 – Donations Cost Requirements 879 – Scholarships MAC Billings Inventory-EOY SHARS Billings Petty Cash-EOY

Adelfa Kazen, Staff Accountant ........................................................................................................................... 3247

204 - Safe Drug Free Schools 211 - ESEA Title I / School Improvement 212 - ESEA Title I - Migrant 244 - Vocational Education 255 - Title II Part A 262 - ESEA Title I - Enhancing through Technology 263 - LEP Bilingual Program

276 - SIP Academy Grant 289 - Classroom Links & Bilingual Kindergarten & 1st Grade 394 - Pregnancy, Education, Parenting 401 - Optional Extended Year 404 - SSI / Algebra Readiness 426 - Texas Excellence Award 427 - Texas Fitness Grant

Veronica Chaires, Staff Accountant..................................................................................................................... 3246

199 - Operating Fund-PIC 28 & 30 163 - Payroll Fund 191 - Science Laboratory Grant Program Fund 411 - Technology Fund 430 - Ready to Read 481 - Energy Efficiency Grant Program 625 - QZAB #1 Bond Issue

626 - QZAB #2 Bond Issue 630 - QZAB #3 Bond Issue 695 - 60M 2005 Bond Series 697 - Instructional Facilities Allotment #2 698 - 57M 2006 Bond Series 699 - Instructional Facilities Allotment #1

Ramiro Santos, Staff Accountant ......................................................................................................................... 3248

181 - Athletic Fund 224 - IDEA Part B Formula 225 - IDEA Part B Preschool 226 - IDEA Part B Discretionary 227 - IDEA Part B Deaf 228 - IDEA B Preschool Deaf 266 - Title XIV SFSF Fund 279 - Title II Part D Technology ARRA Fund 283 - IDEA Part B Formula ARRA

284 - IDEA Part B Preschool ARRA 285 - Title I ARRA Fund /SIP ARRA Fund 397 - AP Incentive Program 424 - L.E.O.S.E. 425 – Beginning Teacher Induction & Mentoring 435 - Regional Day School for the Deaf 482 - Dr. Hochman Grant Sales Tax

Vacant, Staff Accountant ...................................................................................................................................... 3265

164 - Accounts Payable Fund 196 - 2006 PPFCO 242 - Summer Feeding Program 243 - Tech Prep. Planning/Implementation 393 - Successful Schools 409 - Intensive Summer Prog. / High Schools that Work

429 - Crime Stoppers Grant / DATE / Student Club Grants 415 - Pre-Kinder Expansion Grant 480 - E-Rate 627 - PFC 901 - General Capital Assets

Accounting Support Staff

Nohemi Abrego ...................................................................................................................................................... 3231

Alicia Cardenas ...................................................................................................................................................... 3266

Sara Vazquez ......................................................................................................................................................... 3237

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DISTRICT’S MISSION, VISION, AND GOALS

MISSION

The mission of the Laredo Independent School District is to ensure that all students achieve their potential and graduate as bilingual, bi-literate, and be responsible adults with the skills to succeed in higher education, the workforce, or the military.

VISION

Our schools are safe and caring environments that motivate and prepare students to contribute and excel in life. They build on the strong and expanding foundation already established by families involved in their children's learning. Our students are highly successful. They are critical thinkers and effective problem solvers who are confident, self-motivated, and actively involved in our local and global community. Our community actively supports the learning process. It provides full access to human, technological, and fiscal resources. This partnership demonstrates total confidence in our school system and holds it to the highest educational standards.

DISTRICT GOALS Goal I. By the year 2014, Laredo Independent School District shall have created an innovative system of learning

that empowers each student to develop and realize their unique talents in a way that meets or exceeds federal, state and local academic mandates.

Goal II. By the year 2014, Laredo Independent School District shall be recognized for a comprehensive student support system that fosters social and psychological development of all students. This system will promote a safe and secure, drug-free learning environment through innovative safety programs and by fostering mutual respect for all members of the school community.

Goal III. By the year 2014, Laredo Independent School District shall be recognized for its collaborative partnerships with parents, community institutions, business entities, and schools that combine to support student achievement.

Goal IV. By the year 2014, Laredo Independent School District shall be recognized for its programs which support health and wellness for employees and students.

Goal V. By the year 2014, the stewardship of district resources will maintain financial stability and commit to the highest standards of ethical transparency, and integrity in all our business practices related to district achievement, district operations, and instruction.

Goal VI. By the year 2014, Laredo Independent School District will create and sustain a plan of action to focus on the recruitment, development, retention, and support of highly qualified faculty and staff.

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BUDGET ADMINISTRATION AND FINANCIAL POLICIES

LEGAL REQUIREMENTS FOR BUDGETS

Legal requirements for school district budgets are formulated by the State, the Texas Education Agency (TEA), and the local district. In addition to these requirements, individual school districts also may have their own legal requirements for budget preparation. Additional legal requirements also may be imposed by state and federal grants; however, this section deals only with state legal mandates, TEA legal requirements and local district requirements for basic budget development and submission.

STATEMENT OF TEXAS LAW

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 31. In order for the budget to be adopted by the board of trustees, inclusive of amendments, the district budget must be prepared by 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.

• Concurrently with the publication of notice of the budget above, a school district must post a summary of the proposed budget on the school district’s Internet website or in the district’s central administrative office if the school district has no Internet website. The budget summary must include a comparison to the previous year’s actual spending and information relating to per-student and aggregate spending on instruction, instructional support, central administration, district operations, debt service, and any other category designated by the commissioner. (Section 44.0041, TEC).

• 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 unless the district elects to adopt a tax rate before receiving the certified appraisal roll for the district as provided by Section 26.05(g), Tax Code (see the following point if the district elects to adopt the tax rate first). Additionally, a school district must publish a revised notice and hold another public meeting before the district may adopt a tax rate that exceeds the following: (1) The rate proposed in the notice prepared using the estimate; or (2) The district’s rollback rate determined under Section 26.08, Tax Code, using the certified appraisal roll.

• If a school district elects to adopt a tax rate before adopting a budget, the district must publish notice and hold a meeting for the purpose of discussing the proposed tax rate as provided by TEC 44.004. Following adoption of the tax rate, the district must publish notice and hold another public meeting before the district may adopt a budget. The comptroller shall prescribe the language and format to be used in the notices. The school district may use the certified estimate of taxable value in preparing a notice.

• HB 3, 81st Regular Session, added TEC 39.084 which requires that on final approval of the budget by the school board, the school district shall post on the district’s internet website a copy of the adopted budget. The website must prominently display the electronic link to the adopted budget until the third anniversary of the date the budget was adopted.

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TEXAS EDUCATION AGENCY (TEA) LEGAL REQUIREMENTS

TEA has developed additional requirements for school district budget preparation as follows:

• The budget must be adopted by the board of trustees, inclusive of amendments, no later than August 31.

• Minutes from district board meetings will be used by TEA to record adoption of and amendments to the budget.

• Budgets for the General Fund, the Food Service Fund (whether accounted for in the General Fund, a Special Revenue Fund or Enterprise Fund) and the Debt Service Fund must be included in the official district budget (legal or fiscal year basis). These budgets must be prepared and approved at least at the fund and function levels to comply with the state’s legal level of control mandates.

• The officially adopted district budget, as amended, must be filed with TEA through PEIMS (Public Education Information Management System) by the date prescribed in the annual system guidelines. Revenues, other sources, other uses, and fund balances must be reported by fund, object (at the fourth level), fiscal year, and amount. Expenditures must be reported by fund, function, object (at the second level), organization, fiscal year, program intent and amount. These requirements are discussed in further detail in the Data Collection and Reporting module.

• A school district must amend the official budget before exceeding a functional expenditure category, i.e., instruction, administration, etc., in the total district budget. The annual financial and compliance report should reflect the amended budget amounts on the schedule comparing budgeted and actual amounts. The requirement for filing the amended budget with TEA is satisfied when the school district files its Annual Financial and Compliance Report.

LISD FINANCIAL POLICIES

In addition to state legal requirements, LISD has established its own requirements for annual budget preparation. The District recognizes the importance of maintaining its financial integrity; therefore, it has developed this policy to support its mission and its goals and objectives. The district’s fiscal policies dictate budgetary requirements that go beyond those required by the Texas Education Code and TEA. These policies are delineated below.

Fiscal Policy & Objectives

Financial Stability

• In seeking to fulfill its mission, the District shall maintain a high level of financial stability and shall not compromise the long term financial integrity to achieve short term benefits.

• In an effort to provide adequate cash flow for its operations, the District shall maintain an unassigned fund balance equal to a minimum of two months average of operational costs for the preceding year.

• As of August 31, 2010, the District had an unreserved undesignated fund balance greater than the two months of operating costs. The District shall strive to maintain a fund balance of at least two months operations costs. To achieve this goal, the Superintendent and Chief Financial Officer are instructed to implement the following financial plan:

1. Develop and submit for Board approval a balanced budget with input from Site-Based Decision Making (SBDM) committees and instructional programs (a balanced budget means that for each fund, expenditures are not to exceed revenues plus available fund balances).

2. Develop staffing patterns and funding formulas based on a per pupil basis.

3. Restrict any surplus funds towards unreserved undesignated fund balance.

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Funds from Operations

Funds from operations should provide adequate funds to support its:

1. Instructional programs

2. Capital programs

3. Debt service programs

Revenue

Revenue levels shall be evaluated with staff recommendations yearly in consideration of:

1. Bond ratings,

2. Facility and construction requirements,

3. Current business conditions (local economy),

4. Economic projections (state economy, legislative issues, etc.),

5. Student growth assumptions,

6. The projected level of expenditures.

General Operating Fund Expenditures

General fund expenditures shall maintain the following priorities of obligation:

1. Payments of all legal and reasonable expenditures relating to maintenance and operations of the District's operating fund.

2. Payments to meet all debt service requirements of outstanding bond indebtedness including the interest and sinking fund.

3. Payments to special revenue funds that require a matching for federal or state grants, including the food service fund, the athletics fund, the construction fund.

4. All net surpluses after payment of items 1 to 3 above may be used to fund necessary capital equipment purchases, facility expansion, and renovation.

Long Term Financing

In the absence of surplus funds in item 4 above, the District will utilize long term financing for capital projects and equipment. Available mechanisms include the following:

1. Public Property Finance Contractual Obligations (PPFCO)

2. General Obligations Bonds

3. Time Warrants

4. Delinquent Tax Notes

5. Any other legal mechanism

6. Public Facilities Corporation (PFC)

Short Term Financing

The District will strive to minimize its short term financing by maintaining a two month unassigned fund balance. Based on cash flow projections, the Chief Financial Officer may recommend to the Board to utilize short term financing to satisfy the cash flow requirements of the District. Available mechanisms include the following:

1. Tax anticipation notes

2. Tax warrants

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3. Delinquent tax notes

Reporting – District and Public Facilities Corporation (PFC)

The District will prepare reports of financial operations as follows:

1. A monthly operating and financial report, requiring review by the Business & Support Services and/or the Board of Trustees as the Board deems necessary.

2. An annual financial plan (budget) detailing revenues, expenditures, and capital additions presented for approval prior to September 1 of each year. Midyear analysis and review shall be presented to the Board for approval.

3. An annual audit by an outside professional auditing firm that would include all necessary details in reconciling all of the year's financial operation. The audit report will be submitted for review and approval to the Board after the end of the fiscal year.

Investments

Investment Authority

District depository and investment authority is established within the office of the Superintendent. By the authority of the Board, the Chief Financial Officer, the Director of Financial Management, and two Senior Accountants are designated as the District's investment officers. The investment officers are responsible for depositing funds, investing such funds, assuring that each investment has the proper authorized collateral, monitoring investments, assuring the security of the District's principal and interest, receiving and reporting principal and interest at the maturity of each investment, and providing the proper documentation and reports on such investments to the Superintendent and the Board in accordance with the District's written investment policy and generally accepted accounting procedures.

The investment officers shall be bonded or shall be covered under a fidelity insurance policy. All investment transactions except investment pool funds and mutual funds shall be executed on a delivery-versus-payment basis.

Approved Investment Instruments

From those investments authorized by law and described further in CDA (LEGAL), the Board shall permit investment of District funds in only the following investment types, consistent with the strategies and maturities defined in this policy:

1. Obligations of or guaranteed by, governmental entities as permitted by Government Code 2256.009.

2. Certificates of deposit and share certificates as permitted by Government Code 2256.010.

3. Fully collateralized repurchase agreements permitted by Government Code 2256.011.

4. A securities lending program as permitted by Government Code 2256.0115.

5. Banker's acceptances as permitted by Government Code 2256.012.

6. No-load money market mutual funds and no-load mutual funds as permitted by Government Code 2256.014.

7. A guaranteed investment contract as an investment vehicle for bond proceeds provided it meets the criteria and eligibility requirements established by Government Code 2256.015.

8. Public funds investment pools as permitted by Government Code 2256.016.

Safety and Investment Management

The main goal of the investment program is to ensure its safety and maximize financial returns within current market conditions in accordance with this policy. Investments shall be made in a manner that ensures the preservation of capital in the overall portfolio, and offsets during a 12-month period any market price losses

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resulting from interest-rate fluctuations by income received from the balance of the portfolio. No individual investment transaction shall be undertaken that jeopardizes the total capital position of the overall portfolio.

Diversity

The investment portfolio shall be diversified in terms of investment instruments, maturity scheduling, and financial institutions to reduce risk of loss resulting from over concentration of assets in a specific class of investments, specific maturity, or specific issuer.

Monitoring Market Prices

The investment officers shall monitor the investment portfolio and shall keep the Board informed of significant declines in the market value of the District's investment portfolio. Information sources may include financial/investment publications and electronic media, available software for tracking investments, depository banks, commercial or investment banks, financial advisors, and representatives/advisors of investment pools or money market funds. Monitoring shall be done monthly or more often as economic conditions warrant by using appropriate reports, indices, or benchmarks for the type of investment.

Funds/Strategies

Investments of the following fund categories shall be consistent with this policy and in accordance with the strategy defined below.

• Operating Funds – Investment strategies for operating funds (including any co-mingled pools containing operating funds) shall have as their primary objectives safety, investment liquidity, and maturity sufficient to meet anticipated cash flow requirements.

• Agency Funds – Investment strategies for agency funds shall have as their objectives safety, investment liquidity, and maturity sufficient to meet anticipated cash flow requirements.

• Debt Service Funds – Investment strategies for debt service funds shall have as their objective sufficient investment liquidity to timely meet debt service payment obligations in accordance with provisions in the bond documents. Maturities longer than eighteen months are authorized provided legal limits are not exceeded.

• Capital Projects – Investment strategies for capital project funds shall have as their objective sufficient investment liquidity to timely meet capital project obligations. Maturities longer than eighteen months are authorized provided legal limits are not exceeded.

Safekeeping and Custody

The District shall retain clearly marked receipts providing proof of the District's ownership. The District may delegate, however, to an investment pool the authority to hold legal title as custodian of investments purchased with District funds by the investment pool.

Brokers/Dealers

Prior to handling investments on behalf of the District, brokers/dealers must submit required written documents in accordance with law. Representatives of brokers/dealers shall be registered with the Texas State Securities Board and must have membership in the Securities Investor Protection Corporation (SIPC), and be in good standing with the Financial Industry Regulatory Authority.

Soliciting Bids for CD's

In order to get the best return on its investments, the District may solicit bids for certificates of deposit in writing, by telephone, or electronically, or by a combination of these methods.

Internal Controls

A system of internal controls shall be established and documented in writing and must include specific procedures designating who has authority to withdraw funds. Also, they shall be designed to protect against

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losses of public funds arising from fraud, employee error, misrepresentation by third parties, unanticipated changes in financial markets, or imprudent actions by employees and officers of the District. Controls deemed most important shall include:

1. Separation of transaction authority from accounting and electronic transfer of funds.

2. Avoidance of collusion.

3. Custodial safekeeping.

4. Clear delegation of authority.

5. Written confirmation of telephone transactions.

6. Documentation of dealer questionnaires, quotations and bids, evaluations, transactions, and rationale.

7. Avoidance of bearer-form securities.

These controls shall be reviewed by the District's independent auditing firm.

Portfolio Report

In addition to the quarterly report required by law and signed by the District's investment officer, a comprehensive report on the investment program and investment activity shall be presented annually to the Board.

Ad-Valorem Taxes

Split Payments

Split payment of taxes shall be allowed in accordance with statutory provisions.

Purchasing & Acquisition

Purchasing Authority

The Board delegates to the Superintendent or designee the authority to determine the method of purchasing, in accordance with CH (LEGAL), and to make budgeted purchases. However, any purchase that costs or aggregates to a cost of $25,000 or more shall require Board approval before a transaction may take place.

Competitive Bidding

If competitive bidding is chosen as the purchasing method, the Superintendent or designee shall prepare bid specifications. All bids shall be submitted in sealed envelopes, plainly marked with the name of the bidder and the time of opening. All bidders shall be invited to attend the bid opening. Any bid may be withdrawn prior to the scheduled time for opening. Bids received after the specified time shall not be considered. The District may reject any and all bids.

Competitive Sealed Proposals

If competitive sealed proposals are chosen as the purchasing method, the Superintendent or designee shall prepare the request for proposals and/or specifications for items to be purchased. All proposals shall be submitted in sealed envelopes, plainly marked with the name of the proposer and the time of opening. Proposals received after the specified time shall not be considered. Proposals shall be opened at the time specified, and all proposers shall be invited to attend the proposal opening. Proposals may be withdrawn prior to the scheduled time of opening. Changes in the content of a proposal, and in prices, may be negotiated after proposals are opened. The District may reject any and all proposals.

Responsibility for Debts

The Board shall assume responsibility for debts incurred in the name of the District so long as those debts are for purchases made in accordance with adopted Board policy and current administrative procedures. The Board

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shall not be responsible for debts incurred by persons or organizations not directly under Board control. Persons making unauthorized purchases shall assume full responsibility for all such debts.

Purchase Commitments

All purchase commitments shall be made by the Superintendent or designee on a properly drawn and issued purchase order, in accordance with administrative procedures.

Personnel

New Positions

Any new positions of employment shall be prominently described and set out in the budget for the fiscal year in which the position is created and shall be approved by the Board at the time that the budget is approved. Notice of vacancies shall be posted at campuses but not be limited to campuses.

New positions created after approval of the budget shall be approved by the Board at public meeting before the positions can be advertised, offered, or funded.

Annual Operating Budget

Fiscal Year

The District operates on a fiscal year beginning September 1 and ending August 31.

Budget Planning

Budget planning is an integral part of overall program planning so that the budget effectively reflects the District's programs and activities and provides the resources to implement them. In the budget planning process, general educational goals, specific program goals, and alternatives for achieving program goals shall be considered, as well as input from the District-level and campus-level planning and decision-making committees. Budget planning and evaluation are continuous processes and are part of each month's activities.

Availability of Proposed Budget

After it is presented to the Board and prior to adoption, a copy of the proposed budget shall be available upon request from the business office or Superintendent. The Superintendent or designee shall be available to answer questions arising from inspection of the budget.

Budget Meeting

The annual public meeting to discuss the proposed budget and tax rate shall be conducted as follows:

1. The Board President shall request at the beginning of the meeting that all persons who desire to speak on the proposed budget and/or tax rate sign up on the sheet provided.

2. Prior to the beginning of the meeting, the Board may establish time limits for speakers.

3. Speakers shall confine their remarks to the appropriation of funds as contained in the proposed budget and/or the tax rate.

4. No officer or employee of the District shall be required to respond to questions from speakers at the meeting.

Authorized Expenditures

The adopted budget provides authority to expend funds for the purposes indicated and in accordance with state law, Board policy, and the District's approved purchasing procedures. The expenditure of funds shall be under the direction of the Superintendent or designee who shall ensure that funds are expended in accordance with the adopted budget. The authorized expenditures for the District include those allowed under § 45.105 of the Texas Education Code.

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Budget Amendments

The budget shall be amended when a change is made increasing any one of the functional spending categories or increasing revenue object accounts and other resources.

Budget Amendments/Transfers

Budget amendments/transfers must be aligned with modifications to district/campus improvement plans. Every time that a significant change is made to a campus budget, the change must be reflected in the campus improvement plan. In the processing of the budget amendment/transfer, the campus must include documentation to verify that the campus improvement plan has been changed accordingly. For example, if the campus is notified that their budget allocation will be increased, and the campus planning committee decides to use the money to add teacher aides to the first grade classrooms, the campus principal must submit a budget amendment in order to designate the additional funds. The campus improvement plan must be modified to include the additional FTE’s by the appropriate strategy. The page(s) that include the modifications to the campus improvement plan must be submitted with the budget amendment. Budget amendments/transfers will not be approved if the required documentation is not included with the amendment or transfer form.

Budget Transfers & Amendments Signature Authority

Subsequent intra-function budget transfers must be approved by the Board for the General Fund Budget. For Special Revenue Funds, intra-function budget transfers are approved subject to the approval by the granting agency. A summary of all transfers is presented to the Board of Trustees. Budget amendments to increase or decrease or operating appropriations must be approved by the Board of Trustees and the Superintendent. All departments are required to operate within their budgetary constraints. The operating budgets are amended prior to expenditure, and the accounting system provides a strong budgetary control over expenditures.

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BUDGET DEVELOPMENT PROCESS

The annual Budget Development Process and the annual Planning Process are overlapping and augment one another, although the focus of each is different. The overlapping is illustrated within the timetable section. The Budget Development Process is comprised of three major phases: planning, preparation, and evaluation.

The budgetary process begins with sound planning. Planning defines the goals and objectives and develops strategies to attain those goals and objectives. Once these programs and plans have been established, budgetary resource allocations are made to support them. Budgetary resource allocation is the preparation phase of budgeting. The allocations cannot be made, however, until plans and programs have been established.

Finally, the budget is evaluated for its effectiveness in attaining goals and objectives. Evaluation typically involves an examination of: how funds were expended, what outcomes resulted from the expenditure of funds, and to what degree these outcomes achieved the objectives stated during the planning phase. This evaluation phase is important in determining the following year’s budgetary allocations. Budget preparation is not a one-time exercise to determine how a school district will allocate funds rather, school district budget preparation is part of a continuous cycle of planning and evaluation to achieve district goals.

The development of campus and district annual budgets should be part of ongoing planning processes and those levels. The advent of site-based decision-making, mandated by the state, has increased integration of planning and budgeting at the campus level; however, state guidance allows for considerable district autonomy in budget preparation. The organizational structure of a school district, the size and complexity of its administrative structure, the budgetary approach chosen, and the level of centralization in budget development all will affect the budget development process and the final budget document. Beyond the budgetary requirements for federal and state programs, the school board and the district superintendent largely will determine a school district’s budget preparation process and related budget responsibilities. The concept of site-based budgeting, mandated by TEA, is the recommended approach.

PLANNING PHASE

The first phase of the Budget Development Process is planning. Planning involves defining the mission, goals and objectives of campuses, departments, and the district. Importance is placed upon sound budget planning for the following reasons:

• In implementing the type, quantity, and quality of school district instruction, the budget becomes the limiting force.

• Providing quality education is very important to the public interest.

• The scope and diversity of school district operations make comprehensive planning necessary for good decision-making.

• Planning is a process that is critical to future direction of a district’s operations and is done with the consensus among citizens, school boards members, and district/campus /department staff.

Since strategies to attain the goals and objectives need to be developed before starting the actual budget calculation process, it is important that each campus and department prepare statements in the “Mission, Goals and Objectives” and “Performance Evaluation” forms as the initial exercise in planning the annual campus/department budget. This exercise comprises developing narrative and quantitative statements. These statements must be consistent with the Campus Initiative Program goals and objectives developed by the Site-Based Decision Making (SBDM) committees. This information will be used to analyze and justify the district’s basic programs and operational request, as well as to ensure that individual campus and department mission, goals and objectives are consistent with the district’s overall mission, goals, and objectives. Line item budgeting remains the primary fiscal tool; thus completion of the “Mission, Goals and Objectives” and “Performance Evaluation” forms is an important step in summarizing and evaluating each campus/department and its budget. Any factors having major affects on programs should also be explained as “Significant Changes” comments.

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Listed below are standardized definitions to be used in the development of these statements and completion of the appropriate forms. It is recommended that strict adherence to these definition parameters be kept in order to insure consistency throughout the district:

• Campus/Department Mission: A statement of specific overall mission.

• Campus/Department Goals: “Broad” statements of desired results ultimate accomplishments, overall end results. The goals outlined in the Campus Improvement Plan may be identified and utilized in this section.

• Campus/Department Objectives: “Specific” statements of desired program accomplishments, usually measurable, shows progress toward a goal, desired results of activities. Clearly stated measurable objectives should represent a concise summary of the principal work activities in which progress can be monitored and evaluated periodically throughout the fiscal year. Objectives should be stated in common “action-oriented phrases such as “to maintain,” “to increase,” “to reduce,” “to facilitate,” “to continue,” etc. Specific objectives outlined in the Campus Improvement Plan may be identified and utilized in this section.

• Strategy(ies): Specific activities, methods, and procedures, which will be implemented in order to reach the established goals and objectives.

• Performance Evaluation: Specific quantitative and qualitative measures of work performed by campus/department must be included in this section. Quantitative measures are defined as observable and in narrative format. This evaluation tool is new to the district and each administrator is allowed flexibility to develop individual performance evaluation methods.

• Significant Changes: Summary comments should be made concerning circumstances that will materially change the campus/department operations and/or budget request(s). For example, these changes would include proposed implementation of new programs, addition or deletion of programs, functions, duties, on time expenses, etc.

With the Budget Development Process beginning in November, schools and departments were allowed a time to integrate the total District’s planning objectives into their specific budget requests. During school/department budget hearings the Division of Finance will review revenue projections and refined budget requests to develop a preliminary district budget. As a result of this collaborated process, the Division of Finance will be able to present a preview of the proposed 2011-2012 budget to the Board of Trustees before the August Workshop. This preview will enable the Board of Trustees and the Chief Financial Officer to review and discuss the direction of the budget before the August 18th public hearing.

PREPARATION PHASE

Revenue Projections

In order to meet the future needs of the district, administrators should forecast the source and amount of resources or revenue available. Therefore, projections of revenue from the three major sources should be made. These revenue sources include Local, State, and Federal aid.

• Local Revenues typically consists of monies generated by the local tax efforts. Factors that need to be taken into account include such things as assessed property values, property value growth/decline rates, applicable tax rates, historical collection rates, applicable state wealth per student limitations, state mandated tax rate rollback thresholds, and delinquent tax collections.

• State Revenues traditionally consists of monies received as a result of state funding. The tool that plays a major part in the estimation of this type of resources is the state provided “Summary of Finances” which takes into account several components. These components include such things as student enrollment, enrollment population classifications, allotment weights, student attendance, weighted average daily attendance, free and reduced lunch participation, as well as all of the Local Revenue tax efforts.

For 2011-2012, all Directors involved in Special Education, Gifted & Talented, Career & Technology Education, State Compensatory Education, and Bilingual Education forecasted Special Population FTEs.

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The Special Population counts from each category help determine the revenue projections from the Texas Education Agency.

• Federal Revenues involve a variety of amounts and sources. These sources generally are federally distributed funds, which can flow through the district, Region Education Centers, Texas Education Agency, or directly from the federal source. Methods of allocations can vary from payment of indirect costs to applications for specific grants.

Expenditure Projections

In order to support the mission, goals and objectives of the district, administrators should forecast the operating costs for all funds necessary to achieve those intents. Expenditures/expenses should be classified by the major object classes according to the types of items purchased or services obtained. These budgetary allocations should project costs for the major expenditure categories (objects), which include:

• Payroll Costs (6100) are the costs of employee salaries and benefits. These costs make up 85% or more of annual operating expenditures and should be based primarily upon enrollment projections and applicable state mandates concerning class, size, minimum salaries, etc. When appropriating or after appropriation of this area, it is important that the appropriate administrator conducts a full analysis of the personnel situation as well as submit recommendations addressing the findings. The “Payroll Analysis” form is the management tool that can assist to address this issue. Therefore, this form needs to be completed and submitted to the Finance Department by the Budget Request deadline.

• Professional and Contracted Services (6200), Supplies and Materials (6300) and Other Operating Costs (6400) are typically variable and miscellaneous expenditures. The projection of these costs may also be based upon student enrollments or can be disbursed based on the authorized administrator’s discretion. The completion of expenditure estimates for costs not directly related to enrollment levels such as utilities, insurance and maintenance costs are simply calculated based upon historical data or anticipated changes.

• Debt Service Costs (6500) are usually repayment of financed debt and should be based upon debt repayment schedules when bonds or other debt is issued. The appropriation of this type of expenditure is very limited or non-existent at the school or department levels.

• Capital Outlay Costs (6600) includes items that are inventoried and become part of the district’s fixed assets group such as furniture, audio-visual equipment, computer equipment, and other equipment. These costs should be forecasted and budgeted based on an overall district Capital Improvement Cost Plan rather than on an individual campus or department basis, the proper “Capital Outlay Justification” form needs to be submitted as well.

Preparation, the second phase of the Budget Development Process, is the process of allocating resources to the prioritized needs of a school district in support of its planned mission, goals, and objectives. Although budget formats and policies are by no means uniform in school districts, formal budgets play a far more important role in the planning, control and evaluation of school district operations than in those of privately owned organizations. In school districts, the adoption of a budget implies that a set of decisions have been made by school board members and school district administrators which culminate in matching a school district’s resources with its needs. As such, the budget is a product of the planning process. The budget also provides an important tool for the control and evaluation of a school district’s sources and uses of resources. With the assistance of the accounting system, administrators are able to execute and control the activities that have been authorized by the budget and evaluate performance based upon comparisons between budgeted and actual operations.

The link between planning and budget preparation in school districts gives budgets a unique role in these organizations. Budgets in the public arena are often considered the ultimate policy document since they are the financial plan a school district uses to achieve its goals and objectives reflecting:

• Public choices about what goods and services the district will and will not produce.

• School district’s priorities among the wide range of activities in which they are involved.

• Relative weight given to the influence of various participants and interest groups in the budget development process.

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• How a school district has acquired and used its resources.

The budget, itself, then becomes intrinsically a political document reflecting school district administrators’ accountability for fiduciary responsibility to citizens.

The budgeting process for the District was initiated in November 2010, following the Texas Education Agency (TEA) legal requirements and preliminary funding estimates made by the Division of Finance.

The annual operating budget or financial plan is proposed by the Superintendent and enacted by the Board of Trustees after public discussion. The site-based decision making process, as mandated by the education code, is the cornerstone of all LISD budgetary decisions. Each campus must have an SBDM committee made up of the campus principal, teachers, and community members. Their role is to build consensus and support all efforts consistent with reaching the campus goals and objectives. SBDM committee members, department directors and community members are involved in the budgetary cycle.

Teachers, principals, and other staff of the District, as well as the Citizens of our community, under the direction of the Superintendent, will develop the budget. Individual, as well as group training workshops, will be held with principals, department heads and Site-Based Decision-Making budget committees (SBDM) from March to April. The budget deadline set for campuses and departments is April 25, 2011, and the Division of Finance will compile the budget requests. During the months of April and May, various budget meetings will be scheduled with the Chief Financial Officer, Executive Director for Human Resources, Executive Director for Curriculum and Instruction, Executive Principals, Executive Directors, Director of Financial Management, and Programs Directors.

In August 18, the Board of Trustees will approve the final budget which will be implemented on September 1, 2011.

EVALUATION PHASE

Evaluation is the last step of the district’s budget cycle. Information is compiled and analyzed to assess the performance of each individual department and campus, as well as the District as a whole. This information is a fundamental part of the planning phase for the following budget year.

In the educational context, budgeting is a valuable tool in both planning and evaluation processes. Budgeting provides a vehicle for translating educational goals and programs into financial resource plans. Thus, instruction planning (to attain student educational goals) should determine budgetary allocations. This link between instruction and financial planning is critical to effective budgeting. In addition, such a budgeting practice may enhance the evaluation of budgetary and educational performance since resource allocations are closely associated with instructional plans.

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2011-2012 BUDGET CALENDAR

September, 2010 LISD Staff : Organize Budget Development Team (BDT). Finance: Develop and present proposed budget calendar to BDT. Present monthly updated budget forecast to BDT. Review monthly financial highlights.

Oct -Dec., 2010 BDT: Complete weekly budget meetings. Finance: Develop budgeting assumptions for tax rates and ADA projections. Human Resources: Review and present administrative regulation teacher/pupil ratios, preliminary salary schedules, salary increase estimates and options. Curriculum & Instruction: Develop and approve school calendar, provide special program guidelines. Academic Compliance & Accountability: Develop pupil projections.

Jan., 2011 BDT: Complete weekly budget meetings. Finance: Obtain, review and compile special program guidelines. Develop fixed cost allocations and preliminary revenue estimates via TEA template. Office of Communications: Review and approve organizational chart.

January 31, 2011 Board of Trustees : Tentative Board Budget Workshop to provide update, receive input or feedback, and make revisions.

February, 2011 BDT: Complete weekly budget meetings. Finance: Develop preliminary Revenue & Expenditure estimates and Special Program Allocations. Develop Budget Instructions Manual.

February 28, 2011 Board of Trustees: Tentative Board Budget Workshop to provide update, receive input or feedback, and make revisions.

March, 2011 BDT: Complete weekly budget meetings. Finance: Budget Process “Introduction” Meeting with Campuses and Departments to distribute funding allocations. The Budget Instructions Manual will be presented to the campus budget management teams and administrators responsible for the budget preparation. This manual will include all reports, requests, and requirements necessary for completion and submission of the Budget Requests by April 25, 2011.

Individual campus and department trainings will be provided and scheduled to provide “on-site” budget preparation assistance.

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Site-Based Decision Making (SBDM) Committees should convene to review needs for staffing, staff development, budget and any other needs. In order to make sure that the budget is aligned with the needs, campuses are asked to reference their needs assessments reports and campus improvement plans when developing the mission, goals and objectives of the campus and allocating the funds to the different programs and grade levels.

March 31, 2011 Board of Trustees: Tentative Board Budget Workshop to provide update, receive input or feedback, and make revisions.

April 22, 2011 BDT: Complete weekly budget meetings. LISD Staff: Budget requests deadline. The administrator (principal or department head) must enter the budget figures in the budget software and submit a hard copy of the budget requirements for all funds, including, Mission Goals & Objectives, Performance Evaluation, Capital Outlay Justification (if applicable), Travel Justification form, Position Control (FTE’s & Amts.), Special Program Uses Forms, Organizational Chart by Campus/Department, and Needs Assessment Summary to the Finance Department.

April 28, 2011 Board of Trustees: Tentative Board Budget Workshop to provide update, receive input or feedback, and make revisions.

May 2-13, 2011 Mailing of notices of appraised value by chief appraiser. Period when chief appraiser must

publish notice informing taxpayer protest procedures in a local newspaper with general circulation.

May 13, 2011 Deadline for submitting appraisal records to Appraisal Review Board.

May, 2011 BDT: Complete weekly budget meetings. Finance: Compile, review and adjust (if necessary), all submitted data. Balance all campus and department budgets. Review all mission, goals and objectives, performance evaluations, needs assessments, request for additional funds, travel justification forms, capital outlay justification forms, fund uses forms, position action forms. Create updated scenario and coordinate tests to ensure data is accurate. Finance and Human Resources: As deemed necessary make changes to position control (frozen file), add/delete FTEs, adjust/change funding source.

May 26, 2011 Board of Trustees: Tentative Board Budget Workshop to provide update, receive input or feedback, and make revisions.

June 10, 2011 Finance:

Date Tax Assessor/Collector requests from the Chief Appraiser an estimate of the 2011 taxable values.

June, 2011 BDT:

Complete weekly budget meetings.

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Finance: Compile and consider funding the Requests for Additional Funds. Continue refinement of budget by function and object and revenue estimates. Human Resources: Develop and present proposed salary increase options.

June 30, 2011 Board of Trustees :

Tentative Board Budget Workshop to provide update, receive input or feedback, and make revisions.

Last date for taxing units to adopt or rescind a local option percentage homestead exemption(s).

July 4 – 8, 2011 LISD Closed.

July, 2011 BDT: Complete weekly budget meetings. Finance: Calculation of effective and rollback tax rates. Develop draft “NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED TAX RATE.”

July 14, 2011 Board of Trustees : Regular Board Meeting

1) Board appoints the Tax Assessor/Collector to calculate and publish the effective tax rate, the rollback tax rate, the anticipated debt collection rate for tax year 2011, and the excess debt collections for tax year 2010.

2) School Board decides and announces the date it will hold a public meeting (tentatively, Thursday, August 18, 2011) in which the proposed budget and proposed tax rate would be presented.

3) Designate Tax Assessor/Collector calculates the Roll Back Rate and the requirements of the “NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED TAX RATE.”

July 22, 2011 First date the State Comptroller will hold a seminar explaining the new laws regarding “Truth

in Taxation” for 2011 tax year.

July 26, 2011 Deadline for chief appraiser to certify appraisal roll to taxing units. July 28, 2011 Board of Trustees :

Tentative Board Budget Workshop to provide update, receive input or feedback, and make revisions.

Aug. 08, 2011 Finance:

A ten (10) day public notice will be published stating that the purpose of the meeting is (8/18/11) for the adoption of a budget for the succeeding fiscal year. Publication of “NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED TAX RATE.” Concurrently with the publication of notice, post a summary of the proposed budget on the school district's Internet website. The budget summary must include information relating to per student and aggregate spending on various categories and a comparison to the previous year's actual spending.

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Aug. 15, 2011 Finance: Deadline to post the “72-hour Open Meeting Notice” for the meeting to be held on August 18, 2011 to discuss and adopt the proposed budget and tax rate.

Aug. 18, 2011 Board of Trustees: Public hearing to receive comments from the public on the 2011-2012 annual budget and tax rate. Board meeting to adopt the budget and tax. Tax Assessor/Collector certifies the anticipated debt collection rate for tax year 2011. Tax Assessor/Collector certifies the excess debt collections for tax year 2010. Tax Assessor/Collector submits the rollback rate to the school board; estimated M/O and I/S fund balances. (If the school district adopts a tax rate above its 2011 rollback rate the school Board must hold an election to ratify the adopted tax rate). Tax Assessor/Collector submits the 2011 Property values to the governing body as certified by the Webb County Appraisal District Chief Appraiser.

Aug. 19, 2011 Finance: Make final revisions and/or adjustments to the budget.

Sep. 1, 2011 Finance: Implementation of the adopted budget and tax rate for FY 2011-2012.

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BUDGETARY CONTROL AND BASIS OF ACCOUNTING

REPORTING ENTITY

The Board of School Trustees (“Board”), a seven member group, has governance responsibilities over all activities related to public elementary and secondary education within the jurisdiction of the District. The Board is appointed and has the exclusive power and duty to govern and oversee the management of the public schools of the District. All powers and duties not specifically delegated by statute to the Texas Education Agency (“TEA”) or to the State Board of Education are reserved for the Board, and the TEA may not substitute its judgment for the lawful exercise of those powers and duties by the Board. The District receives funding from local, state, and federal government sources and must comply with the requirements of those funding entities. The District is considered an independent entity for financial reporting purposes and is considered a primary government.

ACCOUNTING SYSTEMS STRUCTURE

The Division of Finance is responsible for providing all District financial services including financial accounting and reporting, payroll and accounts payable disbursement functions, cash and investment management, debt management, budgeting, purchasing, risk management, tax office collections, and special financial and policy analyses to District management. The Chief Financial Officer, appointed by the Superintendent, has oversight responsibility of the division’s operations.

The District’s hardware includes a Hewlett Packard 996 minicomputer as well as numerous personal computers and system terminals. The District utilizes the Information Design Incorporated government software applications and computerized financial accounting system, which includes a system of internal accounting controls. Such controls have been designed and are continually being reevaluated to provide reasonable, but not absolute, assurance for the safeguarding of assets against loss from unauthorized use and the reliability of financial records for preparing financial statements and maintaining accountability over the District’s assets.

The District also operates a student accountability system, which was developed by the District’s Information Technology Department. This system services all campuses of the district. The applications being used are attendance, grades and report cards, student tracking, and all other information required by the State of Texas.

The concept of reasonable assurance recognizes that the cost of a control should not exceed the benefits likely to be derived, and the evaluation of costs and benefits requires estimates and judgments by management. All internal control evaluations occur within this framework and are believed to adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions.

BASIS OF ACCOUNTING

Accounting records for governmental fund types are maintained on a modified accrual basis with revenues recorded when services or goods are received and the liabilities are incurred. Accounting records for trust funds are maintained on the accrual basis.

The modified accrual basis of accounting is used for the governmental fund types. This basis of accounting recognizes revenues in the accounting period in which they become susceptible to accrual (i.e., both measurable and available), and expenditures in the accounting period in which the fund liability is incurred, if measurable, except for certain compensated absences, which are recognized when the obligations are expected to be liquidated with expendable, available financial resources.

Federal grant funds are generally considered to be earned to the extent of expenditures made under the provisions of the grant and, accordingly, when such funds are received, they are recorded as deferred revenues until earned.

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BASIS OF BUDGETING

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 Board of Trustees requires that annual budgets be adopted for the General Fund, the Child Nutrition Fund and the Debt Service Fund. Budgets are prepared using the same accounting basis (modified accrual) for financial statements. The modified accrual basis of accounting recognizes revenues in the accounting period in which they become both measurable and available and it recognizes expenditures in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest and principal on long-term debt, which is recognized when due. The Special Revenue Funds and Capital Projects Funds adopt project-length budgets which do not correspond to the District’s fiscal year and are not subject to Board approval. Following is a description of the District’s funds.

FUNDS AND FUND TYPES

The district’s accounting systems is organized and operated on a fund basis and account groups. In addition, the district budgets on an organizational unit basis within each fund. Each fund is considered a separate accounting entity. The operations of each fund are accounted for through a separate set of self-balancing accounts that are comprised of its assets, liabilities, fund equity, revenue and expenditures and/or expenses. Governmental resources are allocated and accounted in individual funds based upon the purposes for which spending activities are controlled.

Governmental Fund Types

Governmental funds are funds through which most of the District’s functions are financed. Governmental fund reporting focuses primarily on the sources, uses, and balances of current financial resources and often has a budgetary orientation. Most of LISD funds are governmental, which include the general fund, special revenue funds, capital projects funds, and debt service funds. These funds follow the modified basis of accounting method in which revenues are recognized when they become both measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred. The district’s funds are described below, and more detail in each fund is presented in the Financial Section of this document.

• General Funds (appropriated) – The General Fund is the primary operating fund of the District. The District accounts for financial resources used for general operations in this fund. It is a budgeted fund, and any fund balances are considered resources available for current operations. All general tax revenues and other receipts that are not allocated by law or contractual agreement to some other fund are accounted for in this fund. The General Fund consists of the General Operating Fund, Child Nutrition Program Fund, Science Laboratory Fund, 2006 PPFCO Fund, and Athletics Fund.

• Special Revenue Funds (not appropriated) – The District uses these funds to account for resources restricted to, or designated for, specific purposes by a grantor. Federal and State financial assistance often is accounted for in a Special Revenue Fund. In many special revenue funds, unused balances are returned to the grantor at the close of specified projects periods. The District accounts for these funds on a project rather than on an annual basis and uses project accounting for them in order to maintain integrity for the various sources of funds. The District provides information to the Board of Trustees on all District grants, but they do not approve the budget for these funds.

• Debt Service Fund (appropriated) – The District accounts for revenues collected to pay interest on and retire long-term debt – including bonds, long-term mortgage notes, etc., in the Debt Service Fund. The District approves an annual budget for this fund. The debt service fund is financed primarily through property taxes, these funds account for the accumulation of resources, payment of general long-term debt principal, interest, and related costs.

• Capital Projects Funds (not appropriated) – The district accounts for proceeds from long-term debt financing (including the sale of bonds), revenues and expenditures related to authorized construction and other capital asset acquisitions (except for any financed by proprietary funds or trust funds). The Board reviews and approves the capital project budget.

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EXPENDITURE FUNCTIONS

A function represents a general operational area in a school district and groups together related activities. Most school districts use all of the functions in the process of educating students or organizing the resources to educate students. For example, in order to provide the appropriate atmosphere for learning, school districts transport students to school, teach students, feed students and provide health services. Each of these activities is a function as required by the Texas Education Agency (TEA) Financial Accountability System Resource Guide (FASRG) as of January 2010 (Update 14.0).

• Instruction (Function 11) - This function is used for activities that deal directly with the interaction between teachers and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, and in other learning situations. It may also be provided through some other approved medium such as television, radio, telephone, telecommunications, multimedia and correspondence. This function includes expenditures for direct classroom instruction and other activities that deliver, enhance or direct the delivery of learning situations to students.

• Instructional Resources and Media Services (Function 12) - This function is used for expenditures that are directly and exclusively used for resource centers, establishing and maintaining libraries and other major facilities dealing with educational resources and media.

• Curriculum Development and Instructional Staff Development (Function 13) - This function is used for expenditures/expenses that are directly and exclusively used to aid instructional staff in planning, developing and evaluating the process of providing learning experiences for students. Expenditures include in-service training and other staff development for instructional or instructional-related personnel (Functions 11, 12 and 13) of the school district. This function also includes expenditures and expenses related to research and development activities that investigate, experiment, and/or follow-through with the development of new or modified instructional methods, techniques, procedures, services, etc.

• Instructional Leadership (Function 21) - This function is used for expenditures that are directly used for managing, directing, supervising, and providing leadership for staff who provide general and specific instructional services.

• School Leadership (Function 23) - This function is used for expenditures that are used to direct and manage a school campus. They include the activities performed by the principal, assistant principals and other assistants while they:

o Supervise all operations of the campus o Evaluate staff members of the campus o Assign duties to staff members maintaining the records of the students on the campus

• Guidance, Counseling and Evaluation Services (Function 31) - This function is used for expenditures that are directly and exclusively used for assessing and testing students' abilities, aptitudes and interests; counseling students with respect to career and educational opportunities and helping them establish realistic goals. This function includes costs of psychological services, identification of individual characteristics, testing, educational counseling, student evaluation and occupational counseling.

• Social Work Services (Function 32) - This function is used for expenditures that are directly and exclusively used for activities such as:

o Investigating and diagnosing student social needs arising out of the home, school or community o Casework and group work services for the child, parent or both o Interpreting the social needs of students for other staff members o Promoting modification of the circumstances surrounding the individual student which are related

to his or her social needs.

• Health Services (Function 33) - This function is used for expenditures that are directly and exclusively used for providing physical health services which are not direct instruction. This includes activities that provide students with appropriate medical, dental and nursing services.

• Student (Pupil) Transportation (Function 34) - This function is used for expenditures that are incurred for transporting students to and from school.

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• Food Services – (Function 35) - This function is used for food service operation expenditures, including the cost of food, labor, and other expenditures necessary for the preparation, transportation and storage of food to provide to students and staff. Expenditures are used directly and exclusively for supervision and maintenance of a food service operation.

• Extracurricular Activities (Function 36) - This function is used for expenditures for school-sponsored activities outside of the school day. These activities are generally designed to provide students with experiences such as motivation and the enjoyment and improvement of skills in either a competitive or noncompetitive setting. Extracurricular activities include athletics and other activities that normally involve competition between schools (and frequently involve offsetting gate receipts or fees such as football, baseball, volleyball, track and tennis). Other kinds of related activities are included (such as drill team, pep squad and cheerleading, University Interscholastic League competition such as one-act plays, speech, debate, band, Future Farmers of America (FFA), National Honor Society, etc.).

• General Administration (Function 41) - This function is for expenditures that are for purposes of managing or governing the school district as an overall entity. This function covers multiple activities that are not directly and exclusively used for costs applicable to specific functions. General administration is an indirect cost applicable to other expenditure functions of a school district.

• Facilities Maintenance and Operations (Function 51) - This function is used for expenditures for activities to keep the facilities and grounds open, clean, comfortable and in effective working condition and state of repair, and insured. This function is used to record expenditures for the maintenance and operation of the physical plant and grounds. This function also includes expenditures associated with warehousing and receiving services.

• Security and Monitoring Services (Function 52) - This function is used for expenditures that are for activities to keep student and staff surroundings safe, whether in transit to or from school, on a campus or participating in school-sponsored events at another location.

• Data Processing Services (Function 53) - This function is for expenditures for data processing services, whether in-house or contracted. Examples of Function 53 costs are costs for computer facility management, computer processing, systems development, analysis and design, and those interfacing costs associated with general types of technical assistance to data users. Specific types of applications include attendance accounting, grade reporting, financial accounting and human resources/personnel. Personal Computers (PC’s) that are stand alone are to be charged to the appropriate function. Peripherals including terminals and printers are to be charged to the appropriate function. Costs associated with mainframe, minicomputers and networked or stand alone microcomputers that provide services to multiple functions are to be recorded here.

• Community Services (Function 61) - This function is used for expenditures that are for activities or purposes other than regular public education and adult basic education services. These types of expenditures are used for services or activities relating to the whole community or some segment of the community. This includes providing resources to non-public schools, institutions of higher education, and any proprietary types of services incurred for outside entities in the community.

• Debt Service (Function 71) - This function is used for expenditures that are for the retirement of recurring bond, capital lease principal, and other debt, related debt service fees, and for all debt interest. Note principal for short-term loans (one year or less in duration) is to be recorded in the liability account 2122, Notes Payable - Current Year.

• Facilities Acquisition and Construction (Function 81) - This function is used by school districts for expenditures that are for acquiring, equipping, and/or making additions to real property and sites, including lease and capital lease transactions.

• Payments to Juvenile Justice Alternative Education Programs (Function 95) - This function code is used for expenditures that are for the purpose of providing financial resources for Juvenile Justice Alternative Education Programs under Chapter 37, TEC. This function code is used to account for payments to other governmental entities in connection with students that are placed in discretionary or mandatory JJAEP settings.

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ATHLETICS PROGRAM

Mission: Laredo Independent School District believes that athletics plays an important role in the total educational development of a student. The Laredo Independent School District Athletic Department in partnership with the community of Laredo is committed to providing opportunities for our student-athletes to compete at the highest level, achieve academic success and prepare them with life -long skills. The Athletic Department provides the funds for all sports programs at the middle school and high school levels. These programs provide opportunities to achieve excellence academically and athletically. Through participation in our sports programs, our student-athletes will also be provided with opportunities to experience and develop life skill such as leadership, teamwork, dedication, and discipline. Allowable costs: The allowable costs without specific approval from the Texas Education Agency are as follows:

a. Equipment purchases directly related to student athletic participation. b. Equipment purchases necessary to prepare student athletes for competition. c. Equipment purchases which are necessary to provide a safe environment for our student athletes. d. Supplies which are deemed necessary for success in athletic competition. e. Supplies which are deemed necessary for the safety of our student athletes. f. Travel and meal purchases necessary for out of town team travel. g. Travel and meal purchases necessary for coaches out of town travel. h. Award purchases which are within University Interscholastic League guidelines for student athletes. i. Student Accident Insurance necessary to offset costs which are not presently covered through

individual students’ insurance carriers. j. Entry fees necessary for teams to participate in our of district tournaments/meets.

Unallowable Costs:

a. Any equipment/supplies that are purchased from vendors, other than those approved by the school district. (Unless approved by Director of Athletics and/or Chief Financial Officer)

b. Travel or per diem in excess of approved State rates. c. Contributions and donations to others. d. Field trips for entertainment or recreational purposes.

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CAREER AND TECHNICAL EDUCATION PROGRAM

CTE funding is divided into two source categories. Monies that are garnered from attendance and CTE weighted funding are dispersed under general fund 199, program intent coder 22. Sixty percent of your district’s CTE state allotment under this funding must be spent in support of courses with program intent code 22. State funds for CTE will be distributed to school districts on the basis of the number of contact hours generated by eligible students enrolled in CTE during the entire school year. Courses offered will be funded by the allotment for which they are eligible. Division of State Funding will reflect the State CTE allotment for each district. Districts can access their Summary of Finances on the TEA website at: http://www.tea.state.tx.us/school.finance/funding/sofweb3.html. Except for funds used for State indirect costs, State funds must be spent on authorized CTE programs, services, and activities. Any unexpended State funds from the 2006–2007 school year may be returned to TEA or carried over to the 2007–2008 year, but if they are retained, the funds must be expended on CTE during the 2007–2008 school year. State funds carried over to a subsequent school year are not eligible for the State indirect cost allotment and should be expended before the 2007–2008 State funds. The second supplemental fund source for CTE is the Carl D. Perkins Grant. Monies dispersed under this fund source are identified under fund 244. Perkins funds are a pre-determined amount which is determined by Perkins State allotments and district performance indicators. Perkins funds must be defined and approved by the state through the completion of the district application. The grant becomes available in June and can be submitted in July. Funding, once the application is submitted and a NOGA is received by the district become available from July 1st through June 30th. State Funding: Texas Education Code: §42.154

• Based on the number of contact hours generated by eligible students enrolled in CTE courses – Student Attendance Accounting Handbook

• Based on eligible CTE students coded V1, V2, V3, V4, V5, or V6 - Student Attendance Accounting Handbook

• Eligible CTE students receive a 1.35 weighted funding – TEC 42.154 • Weighted funding only for grades 9 – 12 except CTED at the 7 & 8 grade level - Student Attendance

Accounting Handbook • Starting with the 2010 – 2011 school year all CTE courses will receive weighted funding – Administrative

Guidelines; SAS for CTE • Contact Hours • Eligible students who enroll in CTE courses that are approved for weighted funding. This will equal the

total number of hours/periods of instruction per day for approved CTE courses in grades 9 – 12. • FTE – Full Time Equivalent • One student attending school all day for 1 year. • Expenditure of State CTE Funds • Can only be spent on CTE courses grades 9-12 that generate weighted funding, except CTED at the 7 & 8

grade - Student Attendance Accounting Handbook • Must be coded PEIMS Program Intent Code 22 - Administrative Guidelines; SAS for CTE • Currently must expend 60% of generated CTE funds back into the program - Administrative Guidelines;

SAS for CTE • Expenditure of State CTE Funds (cont) • Currently 40% of generated CTE funds may be spent for indirect and administrative costs – Administrative

Guidelines; SAS for CTE

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State CTE Funding Allowable Expenditures

• CTE Teacher Salaries • Supplies & Materials • Tools & Equipment • Curriculum • Textbooks • Buildings and Facilities • Staff Development • Student Travel • Teacher Travel • Program Improvement

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CHILD NUTRITION PROGRAM Background: The mission of the Laredo Independent School District Child Nutrition Program is providing appealing, nutritious, safe meals in a cost effective way that help students learn and be healthy.. Allowable Costs: The allowable costs without specific approval from the Texas Department of Agriculture are as follows:

a. Food purchases and costs directly related to the storage, handling, processing and transportation of food. All food purchases must be domestic commodities or products for program meals according to the Buy American Provision. All Child Nutrition Program funds (including federal reimbursement) must support the Buy American Provision

b. Labor, which includes payments for labor and other services directly related to operating the Child Nutrition Programs. This includes employer’s share of retirement, social security, insurance payments and fringe benefits. This may include a portion of the salaries of janitorial, maintenance workers, secretarial, and finance staff but only for service actually performed for the Child Nutrition Program operation (must be prorated).

c. Other supplies and expendable equipment used directly in the operation of the Child Nutrition Programs. This includes items that must be replaced from time to time, such as pots and pans, serving trays, dishes, glassware, silverware, linen, mops, brooms, cleaning supplies, etc.

d. Nonexpendable items, generally classified as movable property, and used directly in preparing, storing, or serving school meals. This includes ranges, refrigerators, freezers, steam tables, mixers, storage cabinets, garbage containers, tables, chairs, hot water heaters, portable fans and other equipment. This category may include such items as charges for installing equipment and connecting to utilities in the building in which the NSLP and SBP is operated, as well as service for maintenance and repair of equipment.

e. Travel on business for the Child Nutrition Programs, such as workshops, conferences and training programs.

f. Memberships, subscriptions, professional publications, and audiovisual equipment used to benefit the Child Nutrition Programs.

g. Rental of non SFA owned food storage facilities or equipment as required for program needs. h. Office equipment — Computers, cash registers, adding machines, typewriters, communication equipment

and other office equipment used exclusively for the operation of the Child Nutrition Programs. i. Printing and reproduction equipment or services. j. Incentives/prizes to encourage households to return completed free and reduced price meal applications. k. Automotive equipment used for Child Nutrition department purposes (i.e., transporting food, employees).

Unit costs greater than $5,000 must have TDA approval. l. Services, such as pest control, trash removal, security and janitorial. m. Utilities, when accounted for separately (actual costs) or prorated to charge only the portion used by the

Child Nutrition Programs. The best proration method is using separate meters; the next best is survey by utility company; otherwise, use a reasonable method (square foot percent, gas bill in months when the school is not heated, etc.).

n. Advertising for the recruitment of personnel, for the solicitation of bids for the procurement of goods and services required, and for the disposal of scrap or surplus materials.

o. Attorney’s fees under certain conditions. Consult with TDA when the question arises. p. Recognition of employee achievements as long as:

a. the activity is a part of the SFA’s established practice, b. it is reasonable and necessary, c. it is consistent with regulations, policies and procedures that apply uniformly to both federally

assisted and other activities of the SFA (be consistent with the use of local funds), and d. the recognition is for employees that work directly for the child nutrition department or are paid

out of the Child Nutrition fund. q. Promotional materials, exhibits relating specifically to the program, and advisory councils related to

parental and student involvement

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Unallowable Costs:

a. Purchase land, acquire or construct buildings or make alterations to existing buildings that materially increase the value of capital assets.

b. Contributions and donations. c. Entertainment, amusements, social activities, gratuities, and related activities. d. Interest on loans. e. Rent or usage fees for district-owned facilities. f. Foods of minimal nutritional value (ex. candies and carbonated beverages).

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GIFTED AND TALENTED PROGRAM

Background: § 29.121. DEFINITION. In this subchapter, "gifted and talented student" means a child or youth who performs at or shows the potential for performing at a remarkably high level of accomplishment when compared to others of the same age, experience, or environment and who: (1) exhibits high performance capability in an intellectual, creative, or artistic area; (2) possesses an unusual capacity for leadership; or (3) excels in a specific academic field. Allowable Costs: The allowable costs without specific approval from the Texas Education Agency are as follows:

Costs relevant to GT Student Services (§89.3).

♦ To provide an array of learning opportunities for gifted/talented students in kindergarten through Grade 12. ♦ instructional and organizational patterns that will enable identified students to work together as a group, to

work with other students, and to work independently; ♦ a continuum of learning experiences that leads to the development of advanced-level products and

performances; ♦ in-school and, when possible, out-of-school options relevant to the student's area of strength that are

available during the entire school year; and ♦ opportunities to accelerate in areas of strength.

Costs relevant to GT Student Assessment §89.1

♦ to include provisions for ongoing screening and selection of students who perform or show potential for performing at remarkably high levels of accomplishment in the areas defined in the Texas Education Code, §29.121;

♦ to include assessment measures collected from multiple sources according to each area defined in The Texas State Plan for the Education of Gifted/Talented Students;

♦ to include data and procedures designed to ensure that students from all populations in the district have access to assessment and, if identified, services for the gifted/ talented program;

Costs relevant to GT Professional Development §89.2

♦ teachers without training required in paragraph (1) of this section who provide instruction and services that are part of the gifted/talented program must complete the 30-hour training requirement within one semester;

♦ teachers who provide instruction and services that are a part of the program for gifted students receive a minimum of six hours annually of professional development in gifted education; and

♦ administrators and counselors who have authority for program decisions have a minimum of six hours of professional development that includes nature and needs of gifted/talented students and program options.

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SPECIAL EDUCATION PROGRAM

State Funding Guidance: Introduction: This document is written in three parts. The first is an explanation for legal requirements under the law for special education. The second is the expenditure pyramid that explicitly explains the need to keep special education funds as a supplemental fund source. The third and final part of this document is a list of allowable and unallowable expenditures for special education state funds. EDUCATION CODE - SUBCHAPTER A. SPECIAL EDUCATION PROGRAM Sec. 29.001. STATEWIDE PLAN. The agency shall develop, and modify as necessary, a statewide design, consistent with federal law, for the delivery of services to children with disabilities in this state that includes rules for the administration and funding of the special education program so that a free appropriate public education is available to all of those children between the ages of three and 21. The statewide design shall include the provision of services primarily through school districts and shared services arrangements, supplemented by regional education service centers. The agency shall also develop and implement a statewide plan with programmatic content that includes procedures designed to: (1) ensure state compliance with requirements for supplemental federal funding for all state-administered programs involving the delivery of instructional or related services to students with disabilities; (2) facilitate interagency coordination when other state agencies are involved in the delivery of instructional or related services to students with disabilities; (3) periodically assess statewide personnel needs in all areas of specialization related to special education and pursue strategies to meet those needs through a consortium of representatives from regional education service centers, local education agencies, and institutions of higher education and through other available alternatives; (4) ensure that regional education service centers throughout the state maintain a regional support function, which may include direct service delivery and a component designed to facilitate the placement of students with disabilities who cannot be appropriately served in their resident districts; (5) allow the agency to effectively monitor and periodically conduct site visits of all school districts to ensure that rules adopted under this section are applied in a consistent and uniform manner, to ensure that districts are complying with those rules, and to ensure that annual statistical reports filed by the districts and not otherwise available through the Public Education Information Management System under Section 42.006, are accurate and complete; (6) ensure that appropriately trained personnel are involved in the diagnostic and evaluative procedures operating in all districts and that those personnel routinely serve on district admissions, review, and dismissal committees; (7) ensure that an individualized education program for each student with a disability is properly developed, implemented, and maintained in the least restrictive environment that is appropriate to meet the student's educational needs; (8) ensure that, when appropriate, each student with a disability is provided an opportunity to participate in career and technology and physical education classes, in addition to participating in regular or special classes; (9) ensure that each student with a disability is provided necessary related services; and (10) ensure that an individual assigned to act as a surrogate parent for a child with a disability, as provided by 20 U.S.C. Section 1415(b) and its subsequent amendments, is required to: (A) complete a training program that complies with minimum standards established by agency rule; (B) visit the child and the child's school; (C) consult with persons involved in the child's education, including teachers, caseworkers, court-appointed volunteers, guardians ad litem, attorneys ad litem, foster parents, and caretakers; (D) review the child's educational records; (E) attend meetings of the child's admission, review, and dismissal committee; (F) exercise independent judgment in pursuing the child's interests; and (G) exercise the child's due process rights under applicable state and federal law. Added by Acts 1995, 74th Leg., ch. 260, Sec. 1, eff. May 30, 1995. Amended by Acts 1999, 76th Leg., ch. 430, Sec. 1, eff. Sept. 1, 1999.

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State Special Education Allowable Expenditures

• Special Education Personnel Salaries • Supplies and Materials • Computer Software for Instructional/Assessment Use • Specialized Instructional, Assessment and Staff Development Supplies and Materials • Supplemental Textbooks • Professional and Contracted Services • Staff Travel • Educational Field Trip Transportation • Auditory Trainers • Life Skills Equipment • Physical Therapy and Occupational Therapy Equipment

State Special Education Non-allowable Expenditures

• Secretarial/Clerical Staff • Substitute Teacher Regular Education Staff • Consultants on Topics Not Specific to Special Education • Clothing, Uniforms or Shoes • Food and Beverages for Workshop Participants • Office and Clerical Supplies • State Adopted Textbooks • Routine Classroom Supplies • Facility Lease • Cassette Duplicators, Copiers, Duplicating Machines, or Laminators • Hearing Aids • Routine Classroom Furniture • VCR/Monitor for Instructional Use • Televisions • Portable Buildings Needed to Establish Storage Areas or to Encourage Separate Programming • Outright Portable Building Purchase/Construction

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STATE BILINGUAL / ENGLISH AS A SECOND LANGUAGE PROGRAM

Introduction: The Laredo Independent School District Bilingual/ESL Education Program shall be a full-time program of instruction in which both the students’ home language and English shall be used for instruction. The amount of instruction in each language within the Bilingual Education Program shall be commensurate with the students’ level of proficiency in each language and their level of academic achievement. The students’ level of language proficiency and academic achievement shall be designated by the Language Proficiency Assessment Committee (LPAC). The Bilingual/ESL Program focuses on the individual student’s needs, the vision of the district’s superintendent to see that every student becomes a functional bilingual-biliterate student and that the requirements stipulated by the Texas Education Code are followed. (29.05, for Program Content Design 29.055) State Policy Education Code 29.051. English is the basic language of this state. Public schools are responsible for providing a full opportunity for all students to become competent in speaking, reading, writing, and comprehending the English language. Large numbers of students in the state come from environments in which the primary language is other than English. Experience has shown that public school classes in which instruction is given only in English are often inadequate for the education of those students. The mastery of basic English language skills is a prerequisite for effective participation in the state's educational program. Bilingual education and special language programs can meet the needs of those students and facilitate their integration into the regular school curriculum. Therefore, in accordance with the policy of the state to ensure equal educational opportunity to every student, and in recognition of the educational needs of students of limited English proficiency, this subchapter provides for the establishment of bilingual education and special language programs in the public schools and provides supplemental financial assistance to help school districts meet the extra costs of the programs. Bilingual education and special language program. The instructional goals of the Laredo Independent School District Bilingual/ESL Education Program are:

1. To provide an instructional program for all children which ensures fluency in English and Spanish, dual literacy and high academic achievement in all areas of the curriculum by the 12th grade (89.1201 Policy);

2. To provide the Limited English Proficient (LEP) students with an opportunity to achieve academic success through the use of the native language while they gain proficiency in English language skills;

3. To develop informational program and materials for all schools and community at large that explains and supports the need for quality education in two languages.

4. To develop an intense awareness program for parents in the philosophy and theories which support the need for high quality bilingual programs;

5. To develop a comprehensive staff development program for bilingual/ESL certified teachers and other instructional staff in best methods of instruction and assessment of bilingual students;

6. To participate in the development of a challenging and culturally relevant curriculum in English and Spanish that will enhance the self-esteem and cultural pride of students;

7. To utilize student assessment data to monitor students’ language development and academic progress; 8. To foster and support a parent-teacher partnership in which the parents play an active role in the

educational process of their children; 9. To collaborate with other special programs’ staff to maximize resources in meeting the needs of all

students; 10. To monitor and evaluate the effectiveness of the Bilingual/ESL Education Program on a yearly basis.

§42.153 Bilingual Education Allotment

b) Funds allocated under this section, other than an indirect cost allotment established under State Board of Education rule, must be used in providing bilingual education or special language programs under Subchapter B, Chapter 29, and must be accounted for under existing agency reporting and auditing procedures.

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c) A district’s bilingual education or special language allocation may be used only for program and student evaluation, instructional materials and equipment, staff development, supplemental staff expenses, salary supplements for teachers, and other supplies required for quality instruction and smaller class size.

Intended Program Beneficiaries: Only Limited English Proficient (LEP)/English Language Learner (ELL) Students Allowable Use of Funds: Direct cost for educational services provided to limited English proficient students above and beyond the direct cost for students, provided by the regular program funds, and attributable to State Bilingual/ESL Education and are stated and documented specifically and fiscally via the goals, objectives and activities/services in the C.I.P. may include: the following items:

• Program and student evaluation - test booklets and study materials related to those tests . • Instructional materials and equipment – CDs, DVDs, library books (related to bilingual program),

magazines, newspapers, periodicals, reference books, software, television programs, textbooks, video cassettes, workbooks, audio- visual equipment, computers and related peripherals, etc.

• Staff development – bilingual trainings to teachers provided by colleges and universities, bilingual education training guides from ESC.

• Supplemental staff – extra duty pay to educational aides for supplemental instructional services to students enrolled in the bilingual educations and/or English as a second language program.

• Salary supplements for teachers – stipends for teachers certified to provide the bilingual education and/or English and a second language program and costs for participating in continuing education programs designed to increase their skills or lead to bilingual education or English as a second language certification.

• Other supplies – supplies required to provide quality instruction supplemental to the regular program and smaller class size.

Disallowable Costs: • Air travel by other than the commercial airlines. • Alcoholic beverages. • Bad debts. • Contributions and donations to others. • Displays, demonstrations, and exhibits not directly related to the Bilingual/ESL program. • Entertainment, including amusement, diversion, and social activities.( e.i., “Bolitas, the Clown”) • Field trips for entertainment or recreational purposes and not directly related to Bilingual/ESL

Program. • Food including meals and snacks • Fund raising • Gifts or items that appear to be gifts or that are gifts. (Example: “Attitude” Stickers, ribbons; sticker

for TAKS, T-shirt, etc.) • Hospitality rooms. • Membership in organizations not directly related to Bilingual, English as a Second Language, or Sheltered

Instruction. • Conferences, conventions, meetings, or other events not directly related to Bilingual/ESL Program

activities but related to other activities of the school and not specifically documented in goals, objectives and services for Bilingual/ESL Program in campus needs assessment and CIP.

• Promotional items ( T-Shirts, Caps, Tote bags, Key Chains, Imprinted Pen & Pencils) • Souvenirs. • Furniture that is the district’s obligation. ( Teachers desk, students’ desks and tables and chairs) • Equipment of instructional nature not related to the Bilingual/ESL Program and specific to the

LEP/ELL students. • Computer software not related to Bilingual/ESL Program and specific to the LEP/ELL students. • Instructional materials and supplies not related to the Bilingual/ESL Program. (office supplies)

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• Dual purpose paper not for the Bilingual/ESL Program.(example: paper for entire school) • Travel costs (in-state or out-of state) not related to Bilingual/ESL Program and not benefiting the

LEP/ELL student. • Any costs not related to the administration/management of the Bilingual/ESL Program. • Ordering from companies not under contract exclusively for district Bilingual/ESL Program and not

“Sole Source.” • Upkeep and repair to instructional materials and equipment in the classroom used for instruction of

LEP/ELL students. • Award Ceremonies • Commencement and Convocations • Charitable contributions and donations • Employee service awards • Entertainment • Field trips for non-instructional purposes and not related to Bilingual/ESL Program • Fines, penalties, damages and other settlements • General government expenses • Gratuities or tips • Memorabilia • Social Activities • Medals

Perfect attendance Honor Roll Scholastic Achievement Extra Curricular Activities Participation Readers Are Leaders Medals Reading Science Spin-A-Fact Principal Award Citizenship WBCA Parade Technology Chess

• Perfect Attendance ribbons • Honor Roll ribbons • Perfect Attendance pencils • Honor Roll pencils • Readers are Leaders Pencils • PINS

Elementary School Excellence PREAP Achievement • American Citizenship Award

• Student of the Month medals, Ribbons, Pencils, Pens, Certificate • Perfect Attendance Ribbons, Pencils, Pens, Medals, Certificate • Honor Roll Ribbons, Pencils, Pens, Medals, Certificate • All state choir and band • Athletic expenses • Audio Visual Equipment for School Board room • Banquets • Barbeque Pits • Bicycles

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• Entertainment and/or gifts for school board members • Filing cabinets not for Bilingual clerks or not for Bilingual Classroom • Boats • Bronze statues • Campus public announcement system • Clowns (“Bolitas”) • Cost for “play off” games • Door prizes • Community fish fry • Flat screens for all principals and administrators • Floral arrangements • IPods and/or IPod Docks • Laminating Machines • Lawn Equipment • Logo Imprinted door mats • Mail boxes • MP3 players • Murals • Roller skates • School marquees • Transportation cost for athletics, band, Fine Arts • UIL expenses • Wooden door wreaths • Meals (Breakfast) • Mobile computer stations • Moonwalks • Scoreboard for the gymnasium • Solar screens • Electric stapler • Stow-away carts • “Office” supplies and not for Bilingual/ESL Clerks • Desktop Organizers • Teacher pad sets • Clipboards • Full meals for parents and/or students are not allowable • Meals for any event in which a “guest speaker” conducts a presentation • Any food costs not necessary to accomplish the objectives of the Bilingual/ESL Program • Refreshments of any kind, including beverages, breaks and snack foods, for staff meetings/functions • Outdoor paints • Water coolers • Monogrammed shirts and canvas bags • Name plates for desks • Furniture and supplies for the clinic, principal’s office, teacher’s and teachers desk. The district should buy

this. • Refreshments or meals at an awards banquet/function. • Breakfast

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TWO WAY DUAL LANGUAGE IMMERSION BILINGUAL EDUCATION PROGRAM

Introduction: The Laredo Independent School District implements a Two-Way Dual Language Immersion Bilingual Program at Bruni Elementary and another at C.M. Macdonell Elementary. The Two-Way Dual Language Immersion Bilingual Program focuses strongly on removing all barriers that impede equitable participation by all students. There is a great need for programs that ensure that all students reach high levels of academic achievement while closing the achievement gap among all student populations. The State of Texas mandates that all schools implement an “inclusion program” for all students to achieve the same high standards regardless of gender, race, national origin, color, disability or age. Dual Language Programs ensure this level of achievement. At Laredo I.S.D. we implement a Two-Way Dual Language Immersion Bilingual Program which includes the following critical features: (1) integration of Dual Language Program with other programs in the school, (2) add new language and cultural skills while continuing to develop the students’ existing language and cultural skills, (3) high expectations in both languages, (4) bilingualism for both Spanish and English speakers (5) separation of languages for instruction, (6) promotion of equity in both languages, (7) home-school-community collaboration in both languages (8) family and community involvement, (9) high quality instructional personnel, (10) reflective and responsive teachers to meet diverse student needs, (11) effective leadership to ensure program success, (12) professional development for teachers and administrators, (13) student assessment in two languages, (14) and program evaluation. Presently, 99.1% of the student population in these two schools is Hispanic. The enrollment of students with disabilities varies, and accommodations are made. Dual Language Immersion Programs not only promise that students will become bilingual, but it also offers all students the opportunity to participate and thrive in world communities and compete in a global economy. Intended Program Beneficiaries: Students at A.M. Bruni Elementary and C.M. Macdonell Elementary Allowable Costs: (Similar to State Bilingual Funds 199, PIC25) Direct costs for educational services provided to limited English proficient students above and beyond the direct cost for students, provided by the regular program funds, and attributable to State Bilingual/ESL Education and are stated and documented specifically and fiscally via the goals, objectives and activities/services in the Campuses’ Needs Assessments and C.I.Ps. as State Bilingual Program. (See “Allowable,” “Disallowable” and “Questionable” Costs on State Bilingual /ESL Program.)

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STATE COMPENSATORY EDUCATION PROGRAM

SCE is defined in law as programs and/or services designed to supplement the regular education program for students identified as at risk of dropping out of school. The purpose is to increase the academic achievement and reduce the drop out rate of these students. As a goal, the SCE program seeks to provide a challenging and meaningful instructional program to close the achievement gap between children at risk of dropping out of school and their peers. SCE funds are supplemental funds and cannot be used to meet state mandated rules, programs or positions. Districts are prohibited from using compensatory education resource allocations for students at risk of dropping out of school to supplant resource allocations for the regular education program. Student Eligibility Criteria These funds are allocated based on the number of students identified as at-risk .Students who are in at-risk situations, are students under 21 years of age and who:

1. is in prekindergarten, kindergarten or grade 1, 2, or 3 and did not perform satisfactorily on a readiness test or assessment instrument administered during the current school year;

2. is in grade 7, 8, 9, 10, 11, or 12 and did not maintain an average equivalent to 70 on a scale of 100 in two or more subjects in the foundation curriculum during a semester in the preceding or current school year or is not maintaining such an average in two or more subjects in the foundation curriculum in the current semester;

3. was not advanced from one grade level to the next for one or more school years;

4. did not perform satisfactorily on an assessment instrument administered to the student under Subchapter B, Chapter 39, and who has not in the previous or current school year subsequently performed on that instrument or another appropriate instrument at a level equal to at least 110 percent of the level of satisfactory performance on that instrument;

5. is pregnant or is a parent;

6. has been placed in an alternative education program in accordance with Section 37.006 during the preceding or current school year;

7. has been expelled in accordance with Section 37.007 during the preceding or current school year;

8. is currently on parole, probation, deferred prosecution, or other conditional release;

9. was previously reported through the Public Education Information Management System (PEIMS) to have dropped out of school;

10. is a student of limited English proficiency, as defined by Section 29.052;

11. is in the custody or care of the Department of Protective and Regulatory Services or has, during the current school year, been referred to the department by a school official, officer of the juvenile court, or law enforcement official;

12. is homeless, as defined by 42 U.S.C. Section 11302, and its subsequent amendments; or 13. resided in the preceding school year or resides in the current school year in a residential placement facility

in the district, including a detention facility, substance abuse treatment facility, emergency shelter, psychiatric hospital, halfway house, or foster group home.

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Important aspects of implementing the SCE program: • Program must supplement the regular education program • Strategies, budget, and the number of supplemental FTEs must be identified in the Campus Improvement

Plan (CIP). • Designed to reduce dropout rate for students in at-risk situations • Designed to improve performance (on the state standard) of students in at-risk situations • Evaluated annually

Campus and District Improvement Plans House Bill 3459 amended certain Texas Education Codes to require that District and Campus Improvement Plans be the primary record supporting expenditures attributed to the SCE program and that the SCE program must be described in the Campus Improvement Plan to reflect campus specific activities. Programs must be based on campus needs assessments for students who are identified as at-risk. In addressing the needs of students at risk of dropping out of school, the campus improvement plan must include the following:

• Total amount of SCE funds allocated for resources and staff • Actual supplemental SCE dollar amounts for activities • Supplemental full-time equivalents (FTEs) • Comprehensive needs assessment • Identified strategies • Measurable performance objectives • Timelines for monitoring strategies • Formative and summative evaluation criteria

Supplement/Not Supplant SCE funds, other than the indirect cost allotment that may not exceed 45%, may be used only to meet the costs of providing:

• A supplemental compensatory, intensive, or accelerated instruction program under TEC §29.081; • An AEP (Alternative Education Program - Disciplinary) established under TEC §37.008; • Support to a Title 1, Part A Schoolwide program at a campus which is at least 40% low-income; • Mentoring Programs for At Risk Students

Programs and Services Some examples of supplemental state compensatory education programs and services include, but are not limited to:

• Tutorials • Class size reduction (including Excess Cost teachers) • Computer-assisted instruction; • Specialized staff development to train personnel who are working with students at risk of dropping out of

school • Specialized reading and math materials; • Specialized reading and math programs; • TAKS remediation; • Individualized instruction; • Extended day sessions for pre-kindergarten • Accelerated instruction; • Extended day, week, or year • Supplemental Dyslexia services

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SCE Program Evaluation The SCE Program must be designed so that students who are not currently performing at grade level will be performing at grade level at the conclusion of the next regular school term. In order to determine if the SCE Program has accomplished this, the SCE Program must be evaluated in the following two ways:

1. Effectiveness in reducing any disparity in performance on assessment instruments between "students at risk of dropping out of school" and all other district students.

2. Effectiveness in reducing any disparity in the rates of high school completion between "students at risk of dropping out of school" and all other district students.

By analyzing what is working and what is not working to improve student achievement, campuses can focus resources on the strategies and goals that will most likely impact student achievement. An evaluation must be submitted to the Texas Education Agency on an annual basis. NOTE The purpose of the SCE Program is to improve student performance through direct instructional services for students at risk of dropping out of school. The more removed services are from the student, the more the resources are diluted and the more difficult it becomes for the campus/school district to:

1. defend the use of SCE funds; and 2. justify the effectiveness of the program in improving student performance.

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TRANSPORTATION PROGRAM

Student Rider Eligibility Requirements: Regular Program An eligible student rider legally resides two or more miles from his/her assigned campus of regular attendance; or legally resides in a designated hazardous area within two miles of his/her assigned campus of regular attendance; or is classified as a homeless child or youth (as defined under the McKinney-Vento Homeless Education Assistance Improvement Act) who is currently living in an area two or more miles or in a district designated hazardous traffic area within two miles of their school of origin. Special Needs Students: An eligible special education student would be unable to attend school and benefit from his/her special education program of instruction or developmental, corrective, and other supplementary supportive services without the provision of special transportation as a necessary related service, as determined on an individual basis and properly documented by a duly authorized committee composed of qualified persons including district personnel. Transportation eligibility is established when included in the student’s Individual Education Program as a required related service to be provided by the district. School Bus Safety Rules:

• Observe classroom conduct • Be courteous, use no profane language • Do not eat or drink on the bus • Keep the bus clean • Co-operate with the driver and bus attendant • Do not smoke • Do not damage bus or equipment • Stay in your seat • Keep head, hands and feet inside the bus • Do not fight, push or shove • Do not tamper with bus equipment • Do not bring pets on the bus • Do not bring flammable material on the bus • The bus driver is authorized to assign seats • Have a safe trip

Follow these safety rules; do not lose your privileges! Consequences for Violating Bus Safety Rules:

• Depending on the number and severity of the violation, disciplinary action will be assessed by the campus principal and the director of transportation.

Extra-Curricular Trip Responsibilities: One (1) bus request is required per bus needed per date needed. Bus requisitions should be turned in to the Transportation Office 10 days prior to the trip. No vehicle will leave on an extra-curricular trip without a bus requisition. All requisitions must be completely filled (including budget code, required signature, etc.). Daytime field trips on school days are limited to the following time schedules (depart from school at 9:00 a.m. and return time at 2:00 p.m.). No arrangements to pick up early or return later will be accepted. On out of town trips sponsors should make known all destinations in advance. Sponsor should assist driver in locating destination. An itinerary should be provided for overnight trips. Arrangements on tickets and overnight lodging for drivers should be made by the sponsor. Transportation personnel should have a separate room from students and sponsors on overnight trips in order to rest properly. Meal money reimbursements will be requested by the Transportation Department and

40

given to the driver according to district policy. The speed limit for school buses is 50 MPH unless the bus has been DOT inspected in which case the maximum speed limit for that school bus is 60 MPH. The driver should not be expected to make up lost time due to poor planning. The sponsor is responsible to take care of the students and their property (the school district will not be held liable for any item that is left on the bus); to see the students follow the rules; and to see that the bus is left clean and orderly at the end of the trip. Sponsor is responsible to sign the bus seating damage report and the driver’s evaluation form at the end of the trip. To avoid billing conflicts, sponsors should enter departure and arrival times, we will factor any additional pre-trip or post-trip time allocations. If the sponsor is incapable of handling the discipline problems, it may become necessary for the driver to take charge. Use of District Loaner Vehicles The district has several district owned vehicles available as loaners to school employees for out of town training trips, for small groups, and school campuses sanctioned activities. These vehicles are assigned on a first come first served basis and must be requested in advance from the transportation department. Authorized drivers must be pre-approved to drive following a Department of Public Safety motor vehicle records check. The authorized drivers list will be prepared annually and each potential driver must be submitted to the transportation department at the start of each school year. A driver will be rejected if the motor vehicle records check results in an unacceptable rating. The rating will be determined by the transportation director, the risk manager and the submitting principal. A mileage fee and fuel charge will be assessed and invoiced accordingly. Fueling District Vehicles The New Transportation Compound will have fuel tanks installed and all LISD gasoline and diesel vehicles will be expected to fuel locally at the compound. Out of town credit cards will be issued as required for appropriately authorized and approved trips. District Vehicle Maintenance The New Transportation Compound will also make available maintenance services for district vehicles and routine vehicle maintenance should be scheduled through the Fleet Manager.

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TECHNOLOGY ALLOTMENT PROGRAM

Introduction:

All school districts in Texas continue to receive a technology allotment for the purchase of technology in support of the goals of The Long-Range Plan for Technology. Technology Allotment funds were made available to schools beginning September of 1992. As a result of Senate Bill 1, passed by the 74th Texas Legislature, there have been changes to the method of payment for this allotment. The $30 Technology Allotment was funded from the Foundation Schools Program and then in 1995, it was funded through the State Textbook Fund. In 2003, the source of funds was changed to the Telecommunications Infrastructure Fund.

Allowable Costs:

The Texas Education Code Chapter 32 §32.005 (B) states that the allotment may be used only to:

• provide for the purchase by school districts of electronic textbooks or technological equipment that contributes to student learning; and • pay for training educational personnel directly involved in student learning in the appropriate use of electronic textbooks and for providing for access to technological equipment for instructional use.

As stated in TEC §31.002. definitions. (1), an "electronic textbook" means computer software, interactive videodisc, magnetic media, CD-ROM, computer courseware, on-line services, an electronic medium, or other means of conveying information to the student or otherwise contributing to the learning process through electronic means. The definition of "Technological equipment" is found in §31.002 (4). "Technological equipment" means hardware, a device, or equipment necessary for:

(A) instructional use in the classroom, including to gain access to or enhance the use of an electronic textbook; or (B) professional use by a classroom teacher.

In previous legislation, the commissioner of education was authorized to deduct funds from the Technology Allotment for the purpose of supporting development and implementation of statewide technology initiatives. This changed with Senate Bill 1. School districts then received the full $30 per ADA. The state technology initiatives, including the Texas School Telecommunications Access Resource (T-STAR), Education Service Center Preview and Training Programs, the Texas Library Connection (TLC), the Texas Education Telecommunications Network (TETN) and Technology Demonstration Programs, such as the EdTech PILOTS, were funded through the Telecommunications Infrastructure Fund. Due to budget shortfalls in 2003, funding for the state technology initiatives was not available.

Technology Allotment funds flow to the district from TEA, and the district is held accountable for the use of those funds. How the funds are distributed in a district is a local decision, at the district level, as long as they are in compliance with the rules for the use of the funds. Expenditures of the Technology Allotment are coded in the Public Education Information Management System (PEIMS). The Technology Allotment is the key state funding source for implementation and on-going support of technology use in Texas schools.

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HUMAN RESOURCES GUIDELINES

Background The objective of budgeting for personnel/payroll is to carefully evaluate all positions in your campus/departments and determine the best formula (in accordance to staffing patterns) to ensure you will meet all your individual campus/department mission, goals, and objectives and those objectives of the district’s overall mission, goals, and objectives. Preparations The following are steps to ensure a good evaluation of your personnel/payroll:

• Review current year position control Full Time Equivalent (FTE’s). Your individual list will be provided in your packet.

• Utilize district staffing patterns to determine Basic Education Service funded FTE’s. • FTE’s beyond district staffing pattern must be appropriated through special program monies, approved by

Site-Based Decision Making (SBDM) budget committee and program director. • Division of Human Resources must approve final campus/department staffing plan for the 2011-2012

school year.

Tools to Accommodate Procedures • Position Control Report • Enrollment Projection • District Staffing Patterns • Program Guidelines for Special Programs • Allotments • Pay Plan • Individual assistance by your Human Resource Coordinator

Other Useful Information Campus/department internal changes should be done through the workflow on-line Position Action and Recommendation Forms and processed through the Human Resources Department. For example: moving a teacher from a Pre-K position to any 1st - 5th grade position (changing of funding). Another example would be if you were deleting an FTE from one funding source and creating an FTE to another funding source. Grant writers. If you were considering including personnel in your grants, please remember that all positions must be paid in accordance to the pay plans and include fringe benefits. The Human Resources Department must approve personnel items in grants. Additional FTE requests must be submitted through a Position Action Form accompanied by written justification and cost. The Board of Trustees must approve new requests. Processing of Forms. All Position Action and Recommendation forms must be submitted through the workflow on-line system to the Human Resources Department. Through the workflow system, all appropriate signatures from immediate supervisors and program Directors will be obtained. Program Director’s signature will be required if funding is from Title I, State Compensation, Bilingual, Vocational, and/or Special Education program.

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BUDGET MODULE INPUTTING INSTRUCTIONS

Due by April 25, 2011

All campuses and departments are required to input their budget into BPS for the 2011-2012 fiscal year. Campuses and Departments will keypunch the budget for all funds. Listed below are the steps required to enter your budget information into the system. Step #1 Open the SAGE program by double clicking on the sage icon on the desktop and Enter your Sage

Username and Password

Step #2 Select “BUDGET CREATE” on the user roll by clicking the button next to it.

44

Step #3 Select “BPS” by clicking the button next to it.

Step #4 Select “Budget Manager Entry” by clicking the button next to it.

45

Step #5 The following screen will appear after selecting “Budget Manager Entry”. Here is where you will be entering your budget amounts.

1. Press Find or F2 to show your entire budget.

2. Enter your budget for FY 2011-2012 on the “Managed Budget” boxes. You can scroll down to complete your entire budget.

3. Enter the description for items budgeted in FY 2011-2012.

4. Enter the estimated amount to be spent in FY 2010-2011 in the “Est. Curr. Amt.” boxes.

5. You must press F3 to save once you have completed entering the entire budget. After pressing F3 the screen will go blank. You can review your budget by pressing F2 again.

If you want to look at a specific line item, you can type the line item budget code on the Account Number box. To look at all accounts within a particular fund, for example fund 199, type “199” on the Account Number box, right underneath “XXX”; if you are looking for accounts with a specific program, e.g., 25 (Bilingual), space to type “25” directly underneath the Program XX. You may do this for any part of an account code (e.g., function, object, etc.). The worksheets on this section includes the variable costs that you will need to budget for at each program level. The next section details the budget for utilities and other fixed costs, which will be entered by the Finance Management Department.

2

3

4

46

COMPARISON OF MEMBERSHIP COUNTS

2010-2011 (1) 2011-2012 (2) Inc / (Dec)

001 Martin High School 1,810 1,840 30002 Nixon High School 1,967 2,011 44003 Cigarroa High School 1,513 1,472 (41)004 VMT Communication & Fine Arts 602 649 47008 Early College High School 380 389 9

Total High Schools 6,272 6,361 89

041 Christen Middle School 1,426 1,359 (67)042 Lamar Middle School 1,297 1,318 21043 Cigarroa Middle School 1,210 1,238 28044 Memorial Middle School 745 746 1

Total Middle Schools 4,678 4,661 (17)

101 Bruni Elementary 726 724 (2)102 Don Jose Gallego Elementary 696 687 (9)104 Daiches Elementary 589 561 (28)105 Farias Elementary 922 853 (69)106 Heights Elementary 449 491 42107 Tarver Elementary 626 623 (3)108 Leyendecker Elementary 619 636 17109 Macdonell Elementary 652 675 23110 Milton Elementary 858 825 (33)111 A. Pierce Elementary 887 902 15112 Ryan Elementary 899 913 14115 Santa Maria Elementary 692 703 11116 Santo Nino Elementary 840 824 (16)119 Hachar Elementary 597 604 7120 J.C.Martin Elementary 627 650 23121 Zachry Elementary 717 698 (19)122 Kawas Elementary 668 677 9123 Dovalina Elementary 549 543 (6)124 Ligarde Elementary 732 786 54125 Sanchez/Ochoa 848 825 (23)

Total Elementary Schools 14,193 14,200 7

Grand Total 25,143 25,222 79

Note (1): Total Membership by Campus as of 2nd Six Weeks, 11-13-09 (2): Total Membership by Campus as of 2nd Six Weeks, 11-12-10

Campus

47

BASIC INSTRUCTION, ATHLETICS, AND LOCAL PROGRAMS PROGRAMS: 11, 91 & 99

Memb. Variable Memb. Variable Memb. VariableCount Costs Count Costs Count Costs

HIGH SCHOOLS $87.96 $87.96001 Martin High School 1,810 159,205$ 1,840 161,844$ 30 2,639$ 002 Nixon High School 1,967 173,014 2,011 176,885 44 3,871 003 Cigarroa High School 1,513 133,081 1,472 129,475 (41) (3,606) 004 VMT Comm. & Fine Arts 602 26,476 649 28,543 47 2,067 008 Early College High School 380 33,424 389 34,216 9 792

Total 6,272 525,200 6,361 530,963 89 5,763

MIDDLE SCHOOLS $74.63 $74.63041 Christen Middle School 1,426 106,428 1,359 101,428 (67) (5,000) 042 Lamar Middle School 1,297 96,800 1,318 98,368 21 1,568 043 Cigarroa Middle School 1,210 90,307 1,238 92,397 28 2,090 044 Memorial Middle School 745 55,602 746 55,677 1 75

Total 4,678 349,137 4,661 347,870 (17) (1,267)

ELEMENTARY SCHOOLS $42.53 $42.53101 Bruni Elementary 726 30,873 724 30,788 (2) (85) 102 Don Jose Gallego Elementary 696 29,597 687 29,215 (9) (382) 104 Daiches Elementary 589 25,047 561 23,857 (28) (1,190) 105 Farias Elementary 922 39,208 853 36,274 (69) (2,934) 106 Heights Elementary 449 19,094 491 20,880 42 1,786 107 Tarver Elementary 626 26,621 623 26,493 (3) (128) 108 Leyendecker Elementary 619 26,323 636 27,046 17 723 109 Macdonell Elementary 652 27,726 675 28,704 23 978 110 Milton Elementary 858 36,486 825 35,083 (33) (1,403) 111 A. Pierce Elementary 887 37,720 902 38,358 15 638 112 Ryan Elementary 899 38,230 913 38,825 14 595 115 Santa Maria Elementary 692 29,427 703 29,895 11 468 116 Santo Nino Elementary 840 35,721 824 35,041 (16) (680) 119 Hachar Elementary 597 25,387 604 25,685 7 298 120 J.C.Martin Elementary 627 26,663 650 27,641 23 978 121 Zachry Elementary 717 30,490 698 29,682 (19) (808) 122 Kawas Elementary 668 28,407 677 28,789 9 382 123 Dovalina Elementary 549 23,346 543 23,091 (6) (255) 124 Ligarde Elementary 732 31,128 786 33,425 54 2,297 125 Sanchez/Ochoa 848 36,061 825 35,083 (23) (978)

Total 14,193 603,555 14,200 603,855 7 300

Grand Total 25,143 1,477,892$ 25,222 1,482,688$ 79 4,796$

Notes:1) 2010-11 Membership count as of end of 2nd six weeks (11/13/09)2) 2011-12 Membership count as of end of 2nd six weeks (11/12/10)3) Total amounts are rounded4) Allocation for VMT reflects half day

CAMPUS

VARIANCE2010-2011 2011-2012

48

GIFTED AND TALENTED PROGRAM 21

Memb. Variable Memb. Variable Memb. VariableCount Allotment Count Allotment Count Allotment

HIGH SCHOOLS $3.75 $3.75001 Martin High School 135 506$ 135 506$ - -$ 002 Nixon High School 229 859 259 971 30 112 003 Cigarroa High School 130 488 121 454 (9) (34) 004 VMT Comm. & Fine Arts 138 259 158 297 20 38 008 Early College High School 175 656 168 630 (7) (26)

Total 807 2,768 841 2,858 34 90

MIDDLE SCHOOLS $3.59 $3.59041 Christen Middle School 123 442 130 467 7 25 042 Lamar Middle School 203 729 184 661 (19) (68) 043 Cigarroa Middle School 120 431 139 499 19 68 044 Memorial Middle School 66 237 48 172 (18) (65)

Total 512 1,839 501 1,799 (11) (40)

ELEMENTARY SCHOOLS $7.85 $7.85101 Bruni Elementary 29 228 25 196 (4) (32) 102 Don Jose Gallego Elementary 39 306 33 259 (6) (47) 104 Daiches Elementary 24 188 19 149 (5) (39) 105 Farias Elementary 42 330 39 306 (3) (24) 106 Heights Elementary 29 228 25 196 (4) (32) 107 Tarver Elementary 25 196 17 133 (8) (63) 108 Leyendecker Elementary 24 188 20 157 (4) (31) 109 Macdonell Elementary 45 353 38 298 (7) (55) 110 Milton Elementary 89 699 67 526 (22) (173) 111 A. Pierce Elementary 52 408 40 314 (12) (94) 112 Ryan Elementary 103 809 92 722 (11) (87) 115 Santa Maria Elementary 56 440 44 345 (12) (95) 116 Santo Nino Elementary 42 330 41 322 (1) (8) 119 Hachar Elementary 38 298 37 290 (1) (8) 120 J.C.Martin Elementary 21 165 26 204 5 39 121 Zachry Elementary 30 236 23 181 (7) (55) 122 Kawas Elementary 39 306 32 251 (7) (55) 123 Dovalina Elementary 18 141 16 126 (2) (15) 124 Ligarde Elementary 23 181 25 196 2 15 125 Sanchez/Ochoa 14 110 15 118 1 8

Total 782 6,140 674 5,289 (108) (851)

Grand Total 2,101 10,747$ 2,016 9,946$ (85) (802)$

Notes:1) 2010-11 Membership count as of end of 2nd six weeks (11/13/09)2) 2011-12 Membership count as of end of 2nd six weeks (11/12/10)3) Total amounts are rounded4) Allocation for VMT reflects half day

CAMPUS

VARIANCE2010-2011 2011-2012

49

CAREER AND TECHNOLOGY PROGRAM 22

Memb. Variable Memb. Variable Memb. VariableCAMPUS Count Allotment Count Allotment Count Allotment

HIGH SCHOOLS $17.99 $17.99001 Martin High School 1,292 23,243$ 1,153 20,742$ (139) (2,501)$ 002 Nixon High School 1,282 23,063 1,380 24,826 98 1,763 003 Cigarroa High School 1,099 19,771 1,068 19,213 (31) (558) 004 VMT Comm. & Fine Arts 261 4,695 63 1,133 (198) (3,562) 008 Early College High School 121 2,177 106 1,907 (15) (270)

Total 4,055 72,949 3,770 67,821 (285) (5,128)

MIDDLE SCHOOLS $16.99 $16.99041 Christen Middle School 726 12,335 329 5,590 (397) (6,745) 042 Lamar Middle School 391 6,643 296 5,029 (95) (1,614) 043 Cigarroa Middle School 675 11,468 312 5,301 (363) (6,167) 044 Memorial Middle School 531 9,022 200 3,398 (331) (5,624)

Total 2,323 39,468 1,137 19,318 (1,186) (20,150)

Grand Total 6,378 112,417$ 4,907 87,139$ (1,471) (25,278)$

Notes:1) 2010-11 Membership count as of end of 2nd six weeks (11/13/09)2) 2011-12 Membership count as of end of 2nd six weeks (11/12/10)3) Total amounts are rounded4) Allocation for VMT reflects half day

VARIANCE2010-2011 2011-2012

50

SERVICES TO STUDENTS WITH DISABILITIES PROGRAM 23

Memb. Variable Memb. Variable Memb. VariableCAMPUS Count Allotment Count Allotment Count Allotment

HIGH SCHOOLS $1.09 $1.09001 Martin High School 255 278$ 229 250$ (26) (28)$ 002 Nixon High School 290 316 249 271 (41) (45) 003 Cigarroa High School 261 284 230 251 (31) (33) 004 VMT Comm. & Fine Arts 13 7 23 13 10 6 008 Early College High School 3 3 3 3 - -

Total 822 888 734 788 (88) (101)

MIDDLE SCHOOLS $1.10 $1.10041 Christen Middle School 140 154 123 135 (17) (19) 042 Lamar Middle School 121 133 117 129 (4) (4) 043 Cigarroa Middle School 153 168 131 144 (22) (24) 044 Memorial Middle School 83 91 68 75 (15) (16)

Total 497 546 439 483 (58) (63)

ELEMENTARY SCHOOLS $1.67 $1.67101 Bruni Elementary 43 72 43 72 - - 102 Don Jose Gallego Elementary 33 55 32 53 (1) (2) 104 Daiches Elementary 34 57 36 60 2 3 105 Farias Elementary 38 63 38 63 - - 106 Heights Elementary 15 25 16 27 1 2 107 Tarver Elementary 20 33 21 35 1 2 108 Leyendecker Elementary 37 62 29 48 (8) (14) 109 Macdonell Elementary 28 47 36 60 8 13 110 Milton Elementary 32 53 21 35 (11) (18) 111 A. Pierce Elementary 28 47 35 58 7 11 112 Ryan Elementary 48 80 42 70 (6) (10) 115 Santa Maria Elementary 31 52 38 63 7 11 116 Santo Nino Elementary 42 70 46 77 4 7 119 Hachar Elementary 26 43 23 38 (3) (5) 120 J.C.Martin Elementary 33 55 33 55 - - 121 Zachry Elementary 33 55 45 75 12 20 122 Kawas Elementary 38 63 38 63 - - 123 Dovalina Elementary 17 28 21 35 4 7 124 Ligarde Elementary 37 62 42 70 5 8 125 Sanchez/Ochoa 46 77 43 72 (3) (5)

Total 659 1,099 678 1,129 19 30

Grand Total 1,978 2,533$ 1,851 2,400$ (127) (134)$

Notes:1) 2010-11 Membership count as of end of 2nd six weeks (11/13/09)2) 2011-12 Membership count as of end of 2nd six weeks (11/12/10)3) Total amounts are rounded4) Allocation for VMT reflects half day

VARIANCE2010-2011 2011-2012

51

STATE BILINGUAL PROGRAM 25

LOCATION Actual Memb. Allotment Memb. Allotment Memb. Allotment001 Martin High School 122,650$ 692 189,832$ 707 179,936$ 15 (9,896)$ 002 Nixon High School 102,058 436 119,605 351 89,332 (85) (30,274) 003 Cigarroa High School 172,557 542 148,684 467 118,855 (75) (29,829) 004 VMT Comm. & Fine Arts 2,462 23 6,172 16 3,945 (7) (2,227) 008 Early College High School - 12 3,292 8 2,036 (4) (1,256) 041 Christen Middle School 272,252 862 236,468 902 229,565 40 (6,903) 042 Lamar Middle School 68,511 477 130,853 498 126,744 21 (4,108) 043 Cigarroa Middle School 107,116 611 167,612 507 129,035 (104) (38,577) 044 Memorial Middle School 134,978 456 125,092 467 118,855 11 (6,237) 101 Bruni Elementary 178,420 673 184,620 677 172,301 4 (12,319) 102 Don Jose Gallego Elementary 168,314 629 172,550 581 147,868 (48) (24,682) 104 Daiches Elementary 141,186 528 144,843 492 125,217 (36) (19,626) 105 Farias Elementary 189,339 728 199,708 652 165,938 (76) (33,770) 106 Heights Elementary 108,004 398 109,181 434 110,456 36 1,275 107 K. Tarver Elementary 132,923 514 141,003 508 129,289 (6) (11,713) 108 Leyendecker Elementary 126,646 500 137,162 503 128,017 3 (9,145) 109 Macdonell Elementary 161,920 619 169,807 629 160,085 10 (9,722) 110 Milton Elementary 166,731 564 154,719 489 124,454 (75) (30,265) 111 A. Pierce Elementary 176,570 598 164,046 572 145,578 (26) (18,468) 112 Ryan Elementary 177,931 581 159,382 581 147,868 - (11,514) 115 Santa Maria Elementary 126,476 536 147,038 514 130,816 (22) (16,221) 116 Santo Nino Elementary 195,595 775 212,601 751 191,134 (24) (21,467) 119 D. D. Hachar Elementary 116,145 487 133,596 480 122,163 (7) (11,433) 120 J. C. Martin Elementary 140,389 565 154,993 585 148,886 20 (6,107) 121 H. B. Zachry Elementary 161,125 617 169,258 576 146,596 (41) (22,662) 122 J. Kawas Elementary 157,525 547 150,055 528 134,380 (19) (15,676) 123 Dovalina Elementary 128,629 499 136,888 473 120,382 (26) (16,506) 124 H. Ligarde Elementary 154,710 563 154,445 564 143,542 1 (10,903) 125 Sanchez/Ochoa Elementary 201,825 716 196,416 665 169,247 (51) (27,169)

4,092,990 15,748 4,319,922 15,177 3,862,520 (571) (457,402) 699 SUMMER PROGRAMS 19,518 100,000 100,000 - 802 STATE BILINGUAL 134,781 250,000 250,000 -

TOTAL 4,247,288$ 15,748 4,669,922$ 15,177 4,212,520$ (571) (457,402)$

DIFFERENCE2010-20112009-2010 2011-2012

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STATE COMPENSATORY PROGRAM 30

CAMPUSES Actual Memb. Allotment Memb. Allotment Memb. Allotment001 Martin High School $846,843 1,752 $855,720 1,318 $610,329 (434) ($245,391)002 Nixon High School 926,187 1,811 884,537 1,182 547,351 (629) (337,186) 003 Cigarroa High School 749,214 1,511 738,009 1,010 467,702 (501) (270,307) 004 VMT Comm. & Fine Arts 51,526 293 142,864 134 61,820 (159) (81,044) 008 Early College High School 123,159 359 175,344 111 51,401 (248) (123,943) 041 Christen Middle School 655,794 1,423 695,028 1,042 482,521 (381) (212,507) 042 Lamar Middle School 600,763 1,228 599,785 694 321,372 (534) (278,413) 043 Cigarroa Middle School 546,494 1,210 590,994 746 345,452 (464) (245,542) 044 Memorial Middle School 437,199 745 363,876 546 252,837 (199) (111,039) 101 Bruni Elementary 299,530 714 348,735 686 308,155 (28) (40,580) 102 Don Jose Gallego Elementary 285,989 684 334,082 580 255,194 (104) (78,888) 104 Daiches Elementary 240,761 583 284,751 491 216,035 (92) (68,716) 105 Farias Elementary 364,040 888 433,721 652 286,874 (236) (146,847) 106 Heights Elementary 176,145 443 216,372 444 195,356 1 (21,016) 107 K. Tarver Elementary 273,019 604 295,008 534 234,955 (70) (60,054) 108 Leyendecker Elementary 230,210 596 291,101 502 220,875 (94) (70,226) 109 Macdonell Elementary 292,293 652 318,453 635 279,394 (17) (39,059) 110 Milton Elementary 325,302 841 410,765 534 234,955 (307) (175,810) 111 A. Pierce Elementary 322,385 852 416,138 643 282,914 (209) (133,224) 112 Ryan Elementary 335,455 829 404,904 649 285,554 (180) (119,350) 115 Santa Maria Elementary 276,355 684 334,082 558 245,515 (126) (88,568) 116 Santo Nino Elementary 341,670 805 393,182 769 338,352 (36) (54,829) 119 D. D. Hachar Elementary 207,827 579 282,798 476 209,435 (103) (73,362) 120 J. C. Martin Elementary 239,848 627 306,242 583 256,514 (44) (49,728) 121 H. B. Zachry Elementary 308,571 682 333,105 576 253,434 (106) (79,671) 122 J. Kaw as Elementary 262,989 640 312,592 535 235,395 (105) (77,197) 123 Dovalina Elementary 212,484 545 266,191 486 213,835 (59) (52,356) 124 H. Ligarde Elementary 278,482 731 357,038 568 249,914 (163) (107,124) 125 Sanchez/Ochoa Elementary 351,228 830 405,392 710 312,393 (120) (92,999)

10,561,759 24,141 11,790,809 18,394 8,255,832 (5,747) (3,534,977) Fine Arts 86,000 - (86,000) Substitutes 150,000 150,000 - Parental Involvement 28,000 - (28,000) Library Books 300,000 - (300,000) CIS 80,000 - (80,000) Computer Purchases - 2,000,000 2,000,000 Elementary - C&I - 268,000 268,000 Attendance Officers 542,208 522,600 (19,608)

Total - Campuses 10,561,759 24,141 12,977,017 18,394 11,196,432 (5,747) (1,780,585) 006 Pregnancy, Ed., & Parenting 69,576 80,000 76,000 (4,000) 007 F.S. Lara Academy 1,660,355 1,975,000 1,700,000 (275,000) 699 Summer Programs 1,010,456 100,000 100,000 - 732 Student Services 77,291 77,240 78,605 1,365 808 Language Arts 68,848 66,646 67,015 369 816 Early Childhood 184,792 198,805 196,040 (2,765) 817 Attendance 39,204 - - - 835 Curriculum & Instruction 6,597 - - - 870 District Wide 929 - - - 947 Title I Regular - 10,000 - (10,000)

Total - Departments 3,118,048 2,507,691 2,217,660 (290,031) TOTAL $13,679,807 24,141 $15,484,708 18,394 $13,414,092 (5,747) ($2,070,616)

Notes:Attendance Officers are not to be counted against 80% rule. VMT's membership is half to account for half a day.All FTEs allocated to departments are paid with department funds.

DIFFERENCE2010-2011 2011-20122009-2010

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DEPARTMENT VARIABLE COSTS

2009/10 VARIABLE ACTUALS

2010/11 VARIABLE BUDGET

2010/11 FIXED

COSTS

2011/12 VARIABLE BUDGET

2011/12 FIXED

COSTS VARIANCE

699 Summer Programs 1,167,725 217,000 - 217,000 - -

701 Superintendent's Off ice 24,708 28,900 - 28,900 - -

702 Board Of Education 95,502 59,500 50,000 59,500 50,000 -

703 Tax Office 76,529 56,950 393,000 56,950 393,000 -

726 Risk Management Dept. 20,642 63,750 900,000 60,000 755,000 (148,750)

727 Financial Management 55,509 45,000 208,000 45,000 162,000 (46,000)

728 Human Resources 59,925 76,500 21,000 76,500 21,000 -

729 Procurement Department 14,109 11,900 7,000 11,900 7,000 -

730 Communication Department 39,468 32,300 31,000 32,300 31,000 -

731 Safety & Occupational Health Dept. 14,100 42,500 - 42,500 - -

732 Student Services 2,997 10,800 21,000 10,800 21,000 -

733 Internal Auditor 3,185 4,675 - 4,675 - -

735 Hearings Officer 1,685 2,550 - 2,550 - -

736 Fixed Assets & Custodial Services 128,694 55,250 26,000 55,250 26,000 -

737 Textbooks & Records Management 8,905 15,300 18,000 15,300 18,000 -

803 R.O.T.C. Department - 2,000 - 2,000 - -

805 Fine Arts / UIL Services 13,932 17,000 25,000 17,000 125,000 100,000

806 Elementary P.E. 14,637 10,625 25,000 10,625 25,000 -

808 Language Arts 2,343 2,550 - 2,550 - -

811 Instructional Technology 3,952 3,825 - 3,825 - -

813 Social Studies 1,076 5,325 - 5,325 - -

814 Mathematics 3,797 5,325 - 5,325 - -

815 Science 15,884 5,325 - 5,325 50,000 50,000

816 Early Childhood 5,115 5,100 - 5,100 - -

817 Attendance 7,110 9,325 - 9,325 - -

LOCATION

54

DEPARTMENT VARIABLE COSTS

2009/10 VARIABLE ACTUALS

2010/11 VARIABLE BUDGET

2010/11 FIXED COSTS

2011/12 VARIABLE BUDGET

2011/12 FIXED COSTS VARIANCE

820 Innovative Programs 923 5,100 - 5,100 - -

822 Academic Compliance & Accountability 9,273 8,500 - 8,500 - -

835 Curriculum & Instruction 62,985 55,250 - 55,250 167,000 167,000

836 Gifted And Talented 24,555 21,250 10,000 21,250 130,000 120,000

837 Staff Development 8,032 8,925 - 8,925 - -

838 CATE 6,868 12,750 - 12,750 90,000 90,000

844 Dyslexia / 504 Services 15,817 17,000 - 17,000 - -

846 Testing & Assessment 13,067 46,750 - 46,750 - -

848 Parental Involvement / HIP Program 1,930 5,950 - 5,950 - -

849 Grants 5,770 5,100 - 5,100 - -

873 Crime Stoppers 4,147 9,350 - 9,350 - -

874 Guidance and Counseling 7,027 6,800 - 6,800 - -

876 Health Services 28,503 19,550 47,020 19,550 47,020 -

877 Pupil Transportation 240,232 297,500 360,000 237,000 484,000 63,500

878 Athletic Department 44,748 28,900 65,000 28,900 65,000 -

879 Special Education 17,650 34,000 - 34,000 - -

881 Library Services 3,400 6,375 - 6,375 - -

882 Printing/Creative Services 60,031 51,000 3,000 51,000 3,000 -

883 Instructional Television 32,078 28,050 - 28,050 - -

885 Postal Services 6,765 6,000 65,000 6,000 65,000 -

934 Information Technology 700,058 700,000 824,000 700,000 824,000 -

936 Division Of Operations 940,813 742,500 - 742,500 - -

937 Support Services 4,131 10,200 - 10,200 - -

938 LISD Construction Department 31,210 11,050 - 11,050 - -

943 LISD Police Department 44,355 59,500 60,000 59,500 25,000 (35,000)

Total $4,117,713 $2,986,625 $3,159,020 $2,922,375 $3,584,020 $360,750

LOCATION

55

SUBSTITUTES

2008-09 2009-10 2009-10 Over/ 2010-11 2011-12Actual Budget Actual (Under) Budget Budget Variance

HIGH SCHOOLS001 Martin High School 212,564$ 149,126$ 255,542$ 106,416$ 184,407$ 169,797$ 35,281$ 002 Nixon High School 263,914 193,006 285,808 92,802 183,735 185,375 (9,271) 003 Cigarroa H. School 166,700 119,446 189,920 70,474 134,605 156,367 15,159 004 VMT Magnet School 33,673 23,325 37,808 14,483 28,837 35,905 5,512 007 F.S. Lara Academy 48,240 19,479 30,368 10,889 13,863 15,361 (5,616) 008 Early College High School 2,057 4,000 10,415 6,415 13,409 9,500 9,409

727,148 508,382 809,860 301,478 558,856 572,305 50,474

MIDDLE SCHOOLS041 Christen Middle School 123,025 89,594 132,260 42,666 84,174 96,264 (5,420) 042 Lamar Middle School 103,213 77,371 158,285 80,914 108,833 116,352 31,462 043 Cigarroa Middle School 130,063 96,543 176,100 79,557 126,314 117,236 29,771 044 Memorial Middle School 60,855 46,763 75,408 28,645 66,641 91,922 19,878

417,156 310,271 542,052 231,781 385,962 421,774 75,691

ELEMENTARY SCHOOLS101 Bruni Elementary School 67,310 55,904 74,870 18,966 41,907 45,612 (13,997) 102 Don Jose Gallego Elementary 55,588 49,158 70,558 21,400 49,139 45,665 (19) 104 Daiches Elementary 87,038 63,261 94,101 30,840 66,872 61,731 3,611 105 Farias Elementary 88,594 68,248 92,399 24,151 72,792 59,314 4,544 106 Heights Elementary 39,537 30,664 51,895 21,231 36,237 45,189 5,573 107 K. Tarver Elementary 48,485 38,992 47,678 8,686 38,569 55,363 (423) 108 Leyendecker Elementary 75,268 53,754 80,910 27,156 62,016 58,398 8,262 109 Macdonell Elementary 37,718 33,034 35,195 2,161 23,586 41,111 (9,448) 110 Milton Elementary 81,248 61,661 94,915 33,254 67,468 58,022 5,807 111 A. Pierce Elementary 98,513 92,468 84,258 (8,211) 65,352 57,902 (27,116) 112 Ryan Elementary 71,235 61,097 94,943 33,846 71,740 41,293 10,643 115 Santa Maria Elementary 64,315 56,548 102,600 46,052 57,181 57,474 633 116 Santo Nino Elementary 52,488 49,828 81,553 31,725 51,625 59,332 1,797 119 D. D. Hachar Elementary 42,693 48,128 58,085 9,957 49,128 50,498 1,000 120 J. C. Martin Elementary 57,034 48,727 76,380 27,653 56,941 53,935 8,214 121 H. B. Zachry Elementary 62,704 46,705 66,800 20,095 47,462 48,022 757 122 J. Kaw as Elementary 50,820 35,159 42,807 7,648 33,583 40,511 (1,576) 123 Dovalina Elementary 51,953 49,571 59,293 9,722 39,274 40,143 (10,297) 124 H. Ligarde Elementary 64,555 51,010 59,100 8,090 41,248 41,818 (9,762) 125 Sanchez/Ochoa Elementary 84,490 63,178 72,690 9,512 60,061 59,988 (3,117)

1,281,581 1,057,095 1,441,027 383,932 1,032,181 1,021,321 (24,914)

OTHER DEPARTMENTS006 Pregnancy,Ed.,& Parentin 1,660 - 3,970 3,970 - - - 870 District Wide 338 124,251 (925) (125,176) 223,000 184,600 98,749

Total 2,427,882$ 2,000,000$ 2,795,985$ 795,986$ 2,200,000$ 2,200,000$ 200,000$

Location

56

RISOGRAPH

2008-09 2009-10 2009-10 Over/ 2010-11 2011-12Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 6,650$ 3,364$ 5,470$ 2,106$ 3,364$ 5,602$ 2,238$ 002 Nixon High School 4,556 3,364 3,184 (180) 3,364 5,602 2,238 003 Cigarroa High School 3,095 3,364 3,485 121 3,364 3,735 371 004 V.M.T. Magnet School 1,937 1,876 2,494 618 1,876 1,868 (8) 008 Early College High School 518 988 683 (305) 988 1,868 880

Total High Schools 16,756 12,956 15,316 2,360 12,956 18,675 5,719

041 Christen Middle School 2,998 3,364 3,115 (249) 3,364 5,602 2,238 042 Lamar Middle School 5,076 3,364 3,694 330 3,364 5,602 2,238 043 Cigarroa Middle School 7,703 3,364 8,865 5,501 3,364 3,735 371 044 Memorial Middle School 3,744 3,364 4,137 773 3,364 3,735 371

Total Middle Schools 19,520 13,456 19,811 6,355 13,456 18,674 5,218

101 Bruni Elementary 2,360 1,876 2,958 1,082 1,876 3,735 1,859 102 Don Jose Gallego Elementary 1,725 1,876 2,035 159 1,876 3,735 1,859 104 Daiches Elementary 1,908 1,876 2,193 317 1,876 1,868 (8) 105 Farias Elementary 3,463 3,364 3,833 469 3,364 3,735 371 106 Heights Elementary 2,353 1,876 2,030 154 1,876 1,868 (8) 107 K. Tarver Elementary 1,805 1,876 2,224 348 1,876 1,868 (8) 108 Leyendecker Elementary 2,162 1,876 2,689 813 1,876 1,868 (8) 109 Macdonell Elementary 1,777 1,876 1,956 80 1,876 3,735 1,859 110 Milton Elementary 2,685 1,876 2,666 790 1,876 1,868 (8) 111 A. Pierce Elementary 5,773 3,364 4,826 1,462 3,364 3,735 371 112 Ryan Elementary 4,204 3,364 3,530 166 3,364 3,735 371 115 Santa Maria Elementary 2,434 1,876 2,763 887 1,876 3,735 1,859 116 Santo Niño Elementary 1,787 1,876 2,189 313 1,876 3,735 1,859 119 D. D. Hachar Elementary 3,017 3,364 3,263 (101) 3,364 1,868 (1,496) 120 J. C. Martin Elementary 2,590 1,876 2,394 518 1,876 1,868 (8) 121 H. B. Zachry Elementary 1,720 1,876 2,218 342 1,876 3,735 1,859 122 J. Kaw as Elementary 2,125 1,876 2,506 630 1,876 3,735 1,859 123 Dovalina Elementary 1,865 1,876 1,879 3 1,876 1,868 (8) 124 H. Ligarde Elementary 1,910 1,876 1,654 (222) 1,876 3,735 1,859 125 Sanchez/Ochoa Elementary 1,984 1,876 1,977 101 1,876 3,735 1,859

Total Elementary Schools 49,647 43,472 51,785 8,313 43,472 59,764 16,292

882 Printing/Creative Services 20,073 19,084 19,913 829 19,084 - (19,084)

Total 105,995$ 88,968$ 106,824$ 17,856$ 88,968$ 97,113$ 8,145$

57

COPIER - CAMPUSES

2008-09 2009-10 2009-10 Over/ 2010-11 2011-12Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 19,031$ 23,556$ 18,355$ (5,201)$ 28,803$ 23,552$ (5,251)$ 002 Nixon High School 31,376 18,356 31,098 12,742 34,782 25,740 (9,042) 003 Cigarroa High School 23,905 31,098 23,556 (7,542) 29,076 18,841 (10,235) 004 V.M.T. Magnet School 6,451 6,449 6,448 (1) 11,959 8,307 (3,652) 007 F.S. Lara Academy 4,060 4,061 2,447 (1,614) 4,061 1,800 (2,261) 008 Early College High School 3,821 3,821 3,821 (0) 11,959 4,979 (6,980)

Total High Schools 88,643 87,341 85,726 (1,615) 120,640 83,219 (37,421)

041 Christen Middle School 20,823 20,823 20,823 (0) 16,247 17,395 1,148 042 Lamar Middle School 9,124 7,775 7,774 (1) 10,831 16,870 6,039 043 Cigarroa Middle School 16,934 15,855 15,855 (0) 16,247 15,846 (401) 044 Memorial Middle School 9,614 9,387 9,386 (1) 16,247 9,549 (6,698)

Total Middle Schools 56,495 53,840 53,838 (2) 59,572 59,660 88

101 Bruni Elementary 9,478 9,387 9,386 (1) 13,489 9,267 (4,222) 102 Don Jose Gallego Elementary 7,845 7,775 7,774 (1) 10,831 8,794 (2,037) 104 Daiches Elementary 10,665 10,654 10,654 (0) 10,831 7,181 (3,650) 105 Farias Elementary 10,654 10,654 10,654 (0) 10,831 10,918 87 106 Heights Elementary 6,599 6,507 6,507 (0) 13,489 6,285 (7,204) 107 K. Tarver Elementary 6,650 8,119 8,119 (0) 13,489 7,975 (5,514) 108 Leyendecker Elementary 6,507 6,507 6,507 (0) 13,489 8,141 (5,348) 109 Macdonell Elementary 13,294 13,208 13,207 (1) 18,805 8,640 (10,165) 110 Milton Elementary 12,009 13,446 14,520 1,074 18,805 10,560 (8,245) 111 A. Pierce Elementary 7,180 6,939 6,939 (0) 10,831 11,546 715 112 Ryan Elementary 10,756 9,387 9,386 (1) 13,489 11,686 (1,803) 115 Santa Maria Elementary 9,546 9,387 9,386 (1) 13,489 8,999 (4,490) 116 Santo Niño Elementary 9,500 9,387 9,386 (1) 13,489 10,547 (2,942) 119 D. D. Hachar Elementary 2,690 2,448 2,447 (1) 5,416 7,731 2,315 120 J. C. Martin Elementary 5,672 5,672 5,672 (0) 13,489 8,320 (5,169) 121 H. B. Zachry Elementary 8,297 8,193 8,192 (1) 10,831 8,935 (1,896) 122 J. Kaw as Elementary 7,914 7,775 7,774 (1) 10,831 8,666 (2,165) 123 Dovalina Elementary 7,017 6,939 6,939 (0) 10,831 6,951 (3,880) 124 H. Ligarde Elementary 12,266 12,266 12,266 (0) 13,489 10,061 (3,428) 125 Sanchez/Ochoa Elementary 12,472 12,266 12,266 (0) 13,489 10,560 (2,929)

Total Elementary Schools 177,008 176,916 177,982 1,066 253,733 181,763 (71,970)

Total Campuses 322,146$ 318,097$ 317,545$ (552)$ 433,945$ 324,642$ (109,303)$

58

COPIER - DEPARTMENTS

2008-09 2009-10 2009-10 Over/ 2010-11 2011-12Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School - CTE 1,607$ 1,613$ 1,612$ (1)$ 2,990$ -$ (2,990)$ 002 Nixon High School - CTE 1,603 1,613 1,612 (1) 2,990 - (2,990) 003 Cigarroa High School - CTE 1,605 1,613 1,612 (1) 5,706 - (5,706) 701 Superintendent's Off ice 2,447 2,448 2,447 (1) 2,990 2,447 (543) 702 Board of Education 1,612 1,613 1,612 (1) 2,500 - (2,500) 703 Tax Office 1,612 1,613 1,746 133 2,500 1,700 (800) 726 Risk Management Dept. 1,612 1,613 1,612 (1) 2,500 1,700 (800) 727 Financial Management 2,209 2,209 2,209 (0) 2,990 2,209 (781) 728 Human Resources 4,542 4,543 4,542 (1) 2,990 4,543 1,553 729 Procurement Department 3,490 3,491 3,490 (1) 3,491 3,490 (1) 730 Communication Department 1,612 1,613 1,612 (1) 2,500 1,700 (800) 732 Student Services 1,612 1,613 1,612 (1) 2,500 1,700 (800) 733 Internal Auditor 1,612 1,613 1,612 (1) 2,500 1,700 (800) 735 Hearings Officer 1,612 - - - - - - 736 Fixed Assets & Custodial Service 1,568 1,613 1,612 (1) 2,500 1,700 (800) 737 Textbooks & Records Mgt. 1,612 1,613 1,612 (1) 2,500 1,700 (800) 802 State Bilingual 5,672 5,672 5,672 (0) 8,969 5,672 (3,297) 806 Physical Education Depart. 1,612 1,613 1,612 (1) 2,990 - (2,990) 811 Instructional Technology 2,209 2,209 2,209 (0) 2,500 2,208 (292) 835 Curriculum & Instruction 8,551 8,551 8,551 (0) 8,969 10,163 1,194 837 Staff Development - - - - 2,990 - (2,990) 838 CATE 1,612 1,613 1,612 (1) 2,500 1,700 (800) 846 Testing & Assesment 1,612 1,613 1,612 (1) 2,990 1,700 (1,290) 870 District Wide 1,743 55,000 1,612 (53,388) 10,000 10,000 - 874 Guidance and Counseling 2,447 2,448 2,447 (1) - 2,448 2,448 876 Health Services 1,612 1,613 1,612 (1) 2,990 1,700 (1,290) 877 Pupil Transportation 1,612 1,613 1,612 (1) 2,990 1,700 (1,290) 878 Athletic Department 1,683 1,613 1,612 (1) 2,990 1,700 (1,290) 879 Special Education 3,224 3,225 3,224 (1) 5,980 3,224 (2,756) 882 Printing/Creative Services 37,504 75,916 51,744 (24,172) 81,218 53,500 (27,718) 883 Instructional Television 1,612 1,613 1,612 (1) 2,990 1,700 (1,290) 934 Information Technology 2,343 2,209 2,209 (0) 2,990 2,209 (781) 936 Division of Operations 5,346 3,821 3,821 (0) 7,500 3,820 (3,680) 943 LISD Police Department 1,612 1,613 1,612 (1) 2,500 1,700 (800)

Total Departments 113,973 202,389 124,940 (77,449) 198,203 129,733 (68,470)

Total 436,119$ 520,486$ 442,486$ (78,000)$ 632,148$ 454,375$ (177,773)$

59

TELEPHONE

2008-09 2009-10 2009-10 Over/ 2010-11 2011-12Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 8,341$ 7,902$ 8,209$ 307$ 8,698$ 9,774$ 1,076$ 002 Nixon High School 25,507 31,879 20,635 (11,244) 23,746 23,270 (476) 003 Cigarroa High School 10,448 10,561 9,161 (1,400) 10,702 10,085 (617) 004 V.M.T. Magnet School 9,297 11,441 9,938 (1,503) 9,176 13,781 4,605 007 F.S. Lara Academy 7,024 9,869 4,856 (5,013) 6,208 5,073 (1,135) 008 Early College High School 1,597 914 1,619 705 1,800 1,431 (369) 041 Christen Middle School 4,031 4,216 4,534 318 4,075 6,238 2,163 042 Lamar Middle School 3,256 3,405 2,538 (867) 3,391 2,867 (524) 043 Cigarroa Middle School 5,914 5,859 6,556 697 7,314 7,698 384 044 Memorial Middle School 6,406 6,465 6,610 145 6,905 8,247 1,342 101 Bruni Elementary 1,467 971 1,687 716 1,803 2,069 266 102 Don Jose Gallego Elementary 13,052 1,165 10,595 9,430 2,687 1,693 (994) 104 Daiches Elementary 2,884 1,863 12,875 11,012 3,567 3,161 (406) 105 Farias Elementary 2,811 3,766 1,987 (1,779) 2,549 2,044 (505) 106 Heights Elementary 3,336 2,413 3,018 605 3,977 3,045 (932) 107 K. Tarver Elementary 3,782 2,205 4,545 2,340 4,837 6,145 1,308 108 Leyendecker Elementary 7,836 10,395 5,193 (5,202) 7,450 4,709 (2,741) 109 Macdonell Elementary 3,758 2,462 2,041 (421) 2,300 2,290 (10) 110 Milton Elementary 1,956 1,819 1,911 92 1,740 2,606 866 111 A. Pierce Elementary 2,494 3,240 1,746 (1,494) 2,305 1,614 (691) 112 Ryan Elementary 4,074 3,132 3,808 676 4,791 4,059 (732) 115 Santa Maria Elementary 1,129 1,281 1,881 600 1,784 2,499 715 116 Santo Nino Elementary 1,654 1,139 1,821 682 2,191 2,009 (182) 119 D. D. Hachar Elementary 2,403 3,229 2,569 (660) 3,019 3,004 (15) 120 J. C. Martin Elementary 3,348 2,673 4,299 1,626 4,614 5,268 654 121 H. B. Zachry Elementary 4,293 4,997 2,873 (2,124) 4,248 3,061 (1,187) 122 J. Kaw as Elementary 3,083 2,913 2,640 (273) 3,385 2,782 (603) 123 Dovalina Elementary 3,032 1,993 3,138 1,145 3,725 3,401 (324) 124 H. Ligarde Elementary 2,254 987 2,411 1,424 2,686 2,927 241 125 Sanchez/Ochoa Elementary 4,296 4,846 3,210 (1,636) 4,327 3,150 (1,177) 870 District Wide (Departments) 897,573 1,100,000 899,781 (200,219) 1,099,175 1,099,000 (175)

Total 1,052,336$ 1,250,000$ 1,048,687$ (201,313)$ 1,249,175$ 1,249,000$ (175)$

60

ELECTRICITY

2008-09 2009-10 2009-10 Over/ 2010-11 2011-12Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 576,026$ 521,368$ 548,462$ 27,094$ 581,495$ 675,504$ 94,009$ 002 Nixon High School 603,116 570,607 570,755 148 559,781 662,527 102,746 003 Cigarroa High School 748,883 703,525 712,351 8,826 692,099 714,345 22,246 004 VMT Magnet School 81,235 76,754 76,143 (611) 76,490 76,420 (70) 007 F.S. Lara Academy 32,254 30,407 20,028 (10,379) 30,776 7,176 (23,600) 008 Early College High School 4,483 7,385 2,899 (4,486) 55,512 19,619 (35,893) 041 Christen Middle School 367,278 362,693 363,932 1,239 366,090 354,528 (11,562) 042 Lamar Middle School 332,670 286,811 310,099 23,288 312,488 316,003 3,515 044 Memorial Middle School 292,714 282,391 293,100 10,709 285,525 283,680 (1,845) 101 Bruni Elementary School 133,848 128,238 123,853 (4,385) 122,934 123,654 720 102 Don Jose Gallego Elementary 186,117 202,932 113,643 (89,289) 123,298 152,583 29,285 104 Daiches Elementary 146,586 145,370 139,726 (5,644) 142,768 162,028 19,260 105 Farias Elementary 161,775 163,506 144,572 (18,934) 157,363 151,261 (6,102) 106 Heights Elementary 98,507 96,396 94,818 (1,578) 98,297 94,220 (4,077) 107 K. Tarver Elementary 131,984 134,386 125,767 (8,619) 129,870 127,540 (2,330) 108 Leyendecker Elementary 144,576 155,186 123,130 (32,056) 130,854 132,431 1,577 109 Macdonell Elementary 135,058 135,789 124,632 (11,157) 136,739 133,474 (3,265) 110 Milton Elementary 135,513 154,084 137,316 (16,768) 137,086 134,234 (2,852) 111 A. Pierce Elementary 141,354 135,079 123,869 (11,210) 123,919 123,677 (242) 112 Ryan Elementary 144,808 140,886 132,889 (7,997) 137,925 140,055 2,130 115 Santa Maria Elementary 110,199 110,220 100,581 (9,639) 109,280 99,470 (9,810) 116 Santo Nino Elementary 137,119 132,884 131,302 (1,582) 141,442 138,967 (2,475) 119 D. D. Hachar Elementary 139,702 138,777 132,831 (5,946) 139,916 131,329 (8,587) 120 J. C. Martin Elementary 40,436 150,044 134,586 (15,458) 133,813 82,743 (51,070) 121 H. B. Zachry Elementary 111,757 108,888 104,703 (4,185) 114,191 105,223 (8,968) 122 J. Kaw as Elementary 129,097 94,894 115,030 20,136 120,886 116,112 (4,774) 123 Dovalina Elementary 98,537 96,862 90,244 (6,618) 98,181 87,075 (11,106) 124 H. Ligarde Elementary 124,278 122,508 117,944 (4,564) 124,640 113,741 (10,899) 125 Sanchez/Ochoa Elementary 157,343 149,591 147,446 (2,145) 154,805 147,520 (7,285) 736 Fixed Assets & Custodial Service - - - - - 18,495 18,495 870 District Wide 193,891 306,938 184,676 (122,262) 207,668 258,623 50,955 877 Pupil Transportation 13,377 17,311 13,156 (4,155) 15,838 48,870 33,032 878 Athletic Department - - - - - 7,828 7,828 879 Special Education - - - - - 19,513 19,513 934 Information Technology 84,993 92,308 62,815 (29,493) 101,347 97,683 (3,664) 936 Division of Operations 36,258 44,982 34,924 (10,058) 36,684 33,597 (3,087) 943 LISD Police Department - - - - - 8,252 8,252

Total 5,975,773$ 6,000,000$ 5,652,226$ (347,774)$ 5,900,000$ 6,100,000$ 200,000$

61

WATER

2008-09 2009-10 2009-10 Over/ 2010-2011 2011-2012Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 23,486$ 30,874$ 46,980$ 16,106$ 49,005$ 31,177$ 303$ 002 Nixon High School 54,028 38,662 53,865 15,202 49,579 70,086 31,423 003 Cigarroa High School 40,976 32,907 41,509 8,603 33,637 60,868 27,961 004 VMT Magnet School 10,020 11,419 9,684 (1,735) 9,978 9,180 (2,238) 007 F.S. Lara Academy 3,880 3,903 2,276 (1,627) 4,240 2,080 (1,823) 008 Early College High School 314 6,000 1,112 (4,888) 917 1,087 (4,913) 041 Christen Middle School 45,171 45,055 30,271 (14,783) 34,913 43,735 (1,320) 042 Lamar Middle School 14,711 16,863 15,106 (1,757) 17,955 21,101 4,238 044 Memorial Middle School 10,137 3,867 15,096 11,228 17,592 16,531 12,664 101 Bruni Elementary School 4,800 4,507 4,292 (214) 4,982 8,685 4,178 102 Don Jose Gallego Elementary 4,521 5,239 5,329 90 5,890 8,042 2,804 104 Daiches Elementary 11,896 13,083 8,929 (4,154) 12,528 11,809 (1,273) 105 Farias Elementary 13,619 12,862 14,283 1,421 16,680 14,559 1,697 106 Heights Elementary 4,640 5,487 4,877 (610) 6,539 6,907 1,420 107 K. Tarver Elementary 4,811 5,299 5,206 (93) 6,053 8,002 2,702 108 Leyendecker Elementary 6,243 6,961 7,207 246 7,970 9,082 2,121 109 Macdonell Elementary 7,633 8,568 7,059 (1,509) 9,386 14,199 5,632 110 Milton Elementary 14,277 18,329 14,535 (3,794) 18,855 17,421 (909) 111 A. Pierce Elementary 9,623 7,639 9,930 2,291 12,110 10,202 2,563 112 Ryan Elementary 14,480 7,266 25,908 18,643 20,274 15,911 8,646 115 Santa Maria Elementary 3,654 4,200 4,531 330 5,518 6,115 1,915 116 Santo Nino Elementary 12,674 13,244 14,615 1,372 13,908 16,996 3,752 119 D. D. Hachar Elementary 7,767 7,402 8,291 889 9,674 10,768 3,366 120 J. C. Martin Elementary 4,185 7,000 6,281 (719) 7,897 10,556 3,556 121 H. B. Zachry Elementary 10,612 10,329 9,909 (420) 8,684 13,534 3,205 122 J. Kaw as Elementary 12,744 13,249 20,648 7,399 8,454 15,000 1,751 123 Dovalina Elementary 5,395 5,316 4,168 (1,148) 5,580 5,885 569 124 H. Ligarde Elementary 12,428 15,208 12,289 (2,919) 11,118 13,394 (1,814) 125 Sanchez/Ochoa Elementary 16,809 22,516 10,347 (12,169) 12,802 7,344 (15,172) 870 District Wide 14,208 35,651 16,595 (19,055) 36,421 17,691 (17,960) 877 Pupil Transportation 2,227 2,260 2,671 411 2,652 2,942 681 936 Division of Operations 2,831 2,836 2,885 48 3,209 3,110 274

Total 404,802 424,000 436,683 12,684 464,999 504,000 80,001

62

SANITATION

2008-09 2009-10 2009-10 Over/ 2010-11 2011-12Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 7,519$ 7,775$ 7,496$ (279)$ 8,345$ 8,342$ (3)$ 002 Nixon High School 10,634 11,014 10,619 (395) 11,816 11,818 2 003 Cigarroa High School 10,755 9,283 10,723 1,440 11,932 11,932 - 041 Christen Middle School 3,759 7,775 3,748 (4,027) 4,171 4,171 - 042 Lamar Middle School 3,759 3,888 3,748 (140) 4,171 4,171 - 043 Cigarroa Middle School 5,845 6,044 5,828 (216) 6,485 6,485 - 044 Memorial Middle School 3,759 3,888 3,748 (140) 4,171 4,171 - 101 Bruni Elementary School 3,759 3,888 3,748 (140) 4,171 4,171 - 102 Don Jose Gallego Elementary 3,759 3,239 3,748 509 4,171 4,171 - 104 Daiches Elementary 2,716 2,809 2,708 (101) 3,014 3,014 - 105 Farias Elementary 2,716 2,809 2,708 (101) 3,014 3,014 - 106 Heights Elementary 3,759 3,888 3,748 (140) 4,171 4,171 - 107 K. Tarver Elementary 3,759 3,888 3,748 (140) 4,171 4,171 - 108 Leyendecker Elementary 2,716 2,809 2,708 (101) 3,014 3,014 - 109 Macdonell Elementary 3,759 3,888 3,748 (140) 4,171 4,171 - 110 Milton Elementary 3,759 2,809 3,748 939 4,171 4,171 - 111 A. Pierce Elementary 2,716 5,077 2,708 (2,369) 3,014 3,014 - 112 Ryan Elementary 2,716 2,809 2,708 (101) 3,014 3,014 - 115 Santa Maria Elementary 3,759 3,888 3,748 (140) 4,171 4,171 - 116 Santo Nino Elementary 2,716 2,809 2,708 (101) 3,014 3,014 - 119 D. D. Hachar Elementary 3,759 3,888 3,748 (140) 4,171 4,171 - 120 J. C. Martin Elementary 2,716 2,809 2,708 (101) 3,014 3,014 - 121 H. B. Zachry Elementary 3,759 3,888 3,748 (140) 4,171 4,171 - 122 J. Kaw as Elementary 2,716 2,809 2,708 (101) 3,014 3,014 - 123 Dovalina Elementary 3,759 3,888 3,748 (140) 4,171 4,171 - 124 H. Ligarde Elementary 3,759 3,888 3,748 (140) 4,171 4,171 - 125 Sanchez/Ochoa Elementary 5,433 5,618 5,417 (201) 6,027 3,014 (3,013) 701 Superintendent's Off ice 5,845 6,044 5,828 (216) 6,485 6,485 - 736 Fixed Assets & Custodial Service 1,818 2,809 2,708 (101) 3,014 3,014 - 737 Textbooks & Records Managemen 1,568 2,300 2,320 20 2,540 2,540 - 835 Curriculum & Instruction - - - 1,171 1,172 1 877 Pupil Transportation - - - - 2,540 2,540 878 Athletic Department 2,045 5,160 2,708 (2,452) 3,014 3,014 - 934 Information Technology 1,782 2,580 2,671 91 3,014 3,014 - 936 Division of Operations 3,759 3,888 3,748 (140) 4,171 2,540 (1,631) 870 District Wide 4,351 - - - - - -

Total 135,719$ 148,923$ 134,209$ (14,714)$ 150,520$ 148,416$ (2,104)$

63

GAS

2008-09 2009-10 2009-10 Over/ 2010-2011 2011-2012Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 2,621$ 4,377$ 65$ (4,312)$ 4,000$ 4,000$ -$ 002 Nixon High School 3,467 5,885 5,948 63 4,000 4,000 - 003 Dr. L Cigarroa H. School 7,126 10,188 4,424 (5,764) 8,569 5,000 (3,569) 041 Christen Middle School (16) 700 - (700) - - - 042 Lamar Middle School 323 400 138 (262) 981 600 (381) 870 District Wide - 450 136 (314) 450 1,000 550

Total 13,521$ 22,000$ 10,712$ (11,288)$ 18,000$ 14,600$ (3,400)$

64

JANITORIAL SUPPLIES

Square 2008-09 2009-10 2009-10 Over/ 2010-11 2011-12Location Ft. * Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 378,566 21,388$ 35,437$ 35,420$ (17)$ 43,403$ 43,535$ 132$ 002 Nixon High School 380,463 25,416 38,264 37,589 (675) 42,906 43,753 5,489 003 Cigarroa High School 273,057 20,227 31,618 32,592 974 31,307 31,402 (216) 004 VMT Magnet School 96,398 6,852 6,205 6,211 6 6,221 11,086 4,881 007 F.S. Lara Academy 25,566 7,175 5,116 7,941 2,825 5,123 2,940 (2,176) 008 Early College High School 34,887 2,986 4,593 3,000 (1,593) 7,000 4,012 (581)

Total High Schools 1,188,937 84,045 121,233 122,753 1,520 135,960 136,728 7,529

041 Christen Middle School 215,347 21,112 24,651 24,735 84 24,690 24,765 75 042 Lamar Middle School 178,979 13,899 15,154 14,976 (178) 20,520 20,583 63 043 Cigarroa Middle School 227,670 18,194 25,597 25,457 (140) 24,765 26,182 1,417 044 Memorial Middle School 246,984 12,862 15,367 19,514 4,147 15,392 28,403 13,011

Total Middle Schools 868,980 66,067 80,769 84,683 3,914 85,367 99,933 14,566

101 Bruni Elementary School 81,576 9,302 9,511 11,543 2,032 9,353 9,381 28 102 Don Jose Gallego Elementary 92,305 10,636 10,566 10,556 (10) 10,583 10,615 32 104 Daiches Elementary 84,751 9,312 9,248 9,541 293 9,717 9,746 29 105 Farias Elementary 106,580 11,680 10,791 10,776 (15) 12,220 12,257 37 106 Heights Elementary 68,500 7,843 7,841 8,872 1,031 7,854 7,878 24 107 K. Tarver Elementary 84,561 8,442 9,697 9,661 (36) 9,695 9,725 30 108 Leyendecker Elementary 99,255 11,461 11,362 11,251 (111) 11,380 11,414 34 109 Macdonell Elementary 78,571 14,831 11,994 13,177 1,183 9,008 9,036 28 110 Milton Elementary 85,897 10,230 9,833 9,845 12 9,848 9,878 30 111 A. Pierce Elementary 106,635 12,580 10,923 10,923 (0) 12,226 12,263 37 112 Ryan Elementary 93,456 11,494 10,698 13,621 2,923 10,715 10,747 32 115 Santa Maria Elementary 81,667 8,838 9,348 9,347 (1) 9,363 9,392 29 116 Santo Nino Elementary 92,078 11,295 10,540 15,390 4,850 10,557 10,589 32 119 D. D. Hachar Elementary 88,214 9,187 10,098 10,302 204 10,114 10,145 31 120 J. C. Martin Elementary 94,728 10,522 10,871 12,042 1,171 10,861 10,894 33 121 H. B. Zachry Elementary 81,363 10,618 12,746 12,282 (464) 9,329 9,357 28 122 J. Kaw as Elementary 74,410 11,292 8,335 8,335 0 8,531 8,557 26 123 Dovalina Elementary 68,440 6,355 6,348 7,368 1,020 7,847 7,871 24 124 H. Ligarde Elementary 80,379 10,869 9,201 10,172 971 9,216 9,244 28 125 Sanchez/Ochoa Elementary 89,450 14,999 15,000 16,875 1,875 10,256 10,287 31

Total Elementary Schools 1,732,816 211,787 204,951 221,879 16,928 198,673 199,274 601 870 District-Wide (Departments) 29,873 41,494 30,004 (11,210) 50,425 46,800 (3,625)

Total 391,772$ 448,447$ 459,318$ 11,152$ 470,425$ 482,734$ 19,070$

65

JANITORIAL DUST/WET MOPS

2008-09 2009-10 2009-10 Over/ 2010-11 2011-12Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 3,763$ 6,239$ 3,819$ (2,420)$ 4,011$ 3,803$ (208)$ 002 Nixon High School 5,455 7,295 3,973 (3,322) 4,172 3,973 (199) 003 Cigarroa High School 3,227 5,606 3,015 (2,591) 3,569 3,056 (513) 004 VMT Magnet School 1,651 2,610 1,133 (1,477) 1,213 977 (236) 007 F.S. Lara Academy 842 1,450 733 (717) 770 442 (328) 008 Early College High School 146 1,000 366 (634) 385 218 (167)

Total High Schools 15,084 24,200 13,039 (11,161) 14,120 12,469 (1,651)

041 Christen Middle School 2,464 4,166 2,356 (1,810) 2,657 2,338 (319) 042 Lamar Middle School 2,480 3,057 2,064 (993) 2,168 1,994 (174) 043 Cigarroa Middle School 2,051 3,945 2,619 (1,326) 2,732 2,338 (394) 044 Memorial Middle School 2,028 2,752 2,098 (655) 2,052 1,650 (402)

Total Middle Schools 9,022 13,920 9,137 (4,783) 9,609 8,320 (1,289)

101 Bruni Elementary 1,983 2,473 1,329 (1,144) 1,396 981 (415) 102 Don Jose Gallego Elementary 1,487 2,799 1,329 (1,470) 1,396 1,150 (246) 104 Daiches Elementary 1,151 2,449 1,167 (1,282) 1,234 981 (253) 105 Farias Elementary 1,976 2,643 1,314 (1,329) 1,396 1,150 (246) 106 Heights Elementary 1,184 2,062 1,175 (887) 1,234 981 (253) 107 K. Tarver Elementary 2,390 2,216 1,153 (1,063) 1,234 981 (253) 108 Leyendecker Elementary 1,595 3,009 1,487 (1,522) 1,562 1,150 (412) 109 Macdonell Elementary 1,666 2,382 1,175 (1,207) 1,234 981 (253) 110 Milton Elementary 1,514 2,604 1,383 (1,221) 1,396 976 (420) 111 A. Pierce Elementary 2,011 2,869 1,329 (1,540) 1,396 1,150 (246) 112 Ryan Elementary 1,001 2,834 1,329 (1,505) 1,396 1,150 (246) 115 Santa Maria Elementary 1,027 2,323 1,175 (1,148) 1,234 981 (253) 116 Santo Nino Elementary 2,119 2,792 1,303 (1,489) 1,396 1,150 (246) 119 D. D. Hachar Elementary 1,091 2,675 1,329 (1,346) 1,453 1,150 (303) 120 J. C. Martin Elementary 1,282 2,879 1,329 (1,550) 1,396 1,150 (246) 121 H. B. Zachry Elementary 1,589 2,142 1,153 (989) 1,234 981 (253) 122 J. Kaw as Elementary 1,875 2,208 1,153 (1,055) 1,234 981 (253) 123 Dovalina Elementary 1,812 1,681 978 (704) 1,068 806 (262) 124 H. Ligarde Elementary 1,756 2,288 1,153 (1,135) 1,234 981 (253) 125 Sanchez/Ochoa Elementary 1,598 2,550 1,329 (1,221) 1,396 1,150 (246)

Total Elementary Schools 32,106 49,878 25,068 (24,810) 26,519 20,961 (5,558)

703 Tax Office - 4,000 - (4,000) - - - 729 Procurement Department 1,100 - 1,271 1,271 1,296 1,285 (11) 736 Fixed Assets & Custodial 366 - 304 304 340 229 (111) 737 Textbooks & Records 366 - 298 298 340 276 (64) 811 Instructional Technology 69 - 231 231 269 - (269) 870 District Wide 1,226 6,150 - (6,150) 30,000 5,258 (24,742) 877 Pupil Transportation 431 928 267 (661) 269 196 (73) 878 Athletic Department 134 696 140 (556) 147 164 17 934 Information Technology 277 - 226 226 269 172 (97) 936 Division of Operations 6,742 3,828 553 (3,276) 604 442 (162) 943 LISD Police Department - - - - - 228 228

Total 66,923$ 103,600$ 50,534$ (53,066)$ 83,782$ 50,000$ (33,782)$

66

LIBRARY BOOKS

001 Martin High School 1,949 23,114$ 1,840 7,409$ (109) (15,705)$

002 Nixon High School 1,967 23,330 2,011 8,098 44 (15,232)

003 Cigarroa High School 1,686 19,997 1,472 5,928 (214) (14,069)

004 V.M.T. Magnet School 649 2,613 649 2,613

5,602 66,441 5,972 24,048 370 (42,393)

041 Christen Middle School 1,514 17,957 1,359 5,473 (155) (12,484)

042 Lamar Middle School 1,303 15,454 1,318 5,307 15 (10,147)

043 Cigarroa Middle School 1,314 15,585 1,238 4,985 (76) (10,600)

044 Memorial Middle School 776 9,204 746 3,004 (30) (6,200)

4,907 58,200 4,661 18,769 (246) (39,431)

101 Bruni Elementary School 763 9,050 724 2,915 (39) (6,135)

102 Don Jose Gallego Elementary School 714 8,468 687 2,766 (27) (5,702)

104 Daiches Elementary School 624 7,401 561 2,259 (63) (5,142)

105 Farias Elementary School 958 11,362 853 3,435 (105) (7,927)

106 Heights Elementary School 473 5,610 491 1,980 18 (3,630)

107 Tarver Elemetnary School 644 7,638 623 2,509 (21) (5,129)

108 Leyendecker Elementary School 654 7,757 636 2,561 (18) (5,196)

109 Macdonell Elementary School 727 8,623 675 2,718 (52) (5,905)

110 Milton Elementary School 895 10,615 825 3,322 (70) (7,293)

111 A. Pierce Elementary School 899 10,663 902 3,632 3 (7,031)

112 Ryan Elementary School 891 10,568 913 3,677 22 (6,891)

115 Santa Maria Elementary School 763 9,050 703 2,831 (60) (6,219)

116 Santo Nino Elementary School 829 9,832 824 3,318 (5) (6,514)

119 Hachar Elementary School 624 7,401 604 2,432 (20) (4,969)

120 J. C. Martin Elementary School 668 7,923 650 2,617 (18) (5,306)

121 Zachry Elementary School 725 8,599 698 2,811 (27) (5,788)

122 Kawas Elementary School 687 8,148 677 2,726 (10) (5,422)

123 Dovalina Elementary School 577 6,844 543 2,187 (34) (4,657)

124 Ligarde Elementary School 790 9,370 786 3,165 (4) (6,205)

125 Sanchez/Ochoa Elementary School 880 10,437 825 3,322 (55) (7,115)

14,785 175,359 14,200 57,183 (585) (118,176)

Total 25,294 $ 300,000 24,833 $ 100,000 (461) $ (200,000)

CAMPUS VARIANCE2010-2011 2011-2012

67

CAMPUS/DEPARTMENT IMPROVEMENT PLAN BUDGET CHECKLIST

Place a checkmark in the first column, when it is completed and in the second column, site the page number as evidence in. Was the Campus Improvement Plan and the Comprehensive Needs Assessment used in

setting up the Budget amounts?

If so, was the Budget amounts incorporated in the Campus Improvement Plan and the Comprehensive Needs Assessment?

When completing the budgets for the following programs, did the campus follow the guidelines written by the directors in the Budget Instructional Manual in order to appropriate the funds? Explain: Y/N Reasons Gifted & Talented Career & Technology Services to Stud. w/Dis. (Special Ed) Accelerated Education (State Comp) State Bilingual

Does the Fund Uses Form amounts tie to the amounts keypunched in the Budget Module?

Has Human Resources reviewed the staffing formulas with the Campus/Department?

If so, is the Campus/Department recommending a reduction and/or additional staff and have they identified a funding source that is available within any of their budgets?

68

BUDGET PACKAGE CHECKLIST The Budget Package due to the Finance Department on April 25th , includes the following: (before the package is

submitted all the following must be completed):

Hard copy of the Mission, Goals, & Objectives; Performance Evaluation; Capital Outlay Justification, Travel Justification Form, Request for Additional Funds, and Fund Uses Form. Departmental Needs Assessment Form.

Electronic submission of the Mission, Goals, & Objectives and Performance

Evaluation. Special Populations FTE’s Forecast (Directors ONLY) Print out of the Budgets for all funds that were keypunched into the system. Does the Capital Outlay Justification and the Travel Justification amounts tie to the

detail item descriptions? Does the amounts key-punched in the budget system tie to the Capital Outlay Justification Form and Travel Justification Form? Are the Fund Uses forms for all the Special Populations Programs signed of the

Special Population Program Directors. Is the Campus/Department Improvement Plan included? Is the Human Resources Needs Assessment included? If any personnel changes are incorporated in the budget, is a position action form included? Hard copy of the Departmental Needs Assessment Form (Departments ONLY). Was the Request for Additional Funding submitted electronically?

69

MISSION, GOALS, AND OBJECTIVES • Mission A Mission Statement should be: (1) A

one-sentence, clear, concise statement that says who the department is, what it does, for whom and where, (2) It should be easily understood by a twelve-year-old, and (3) It can be recited by memory even under stress. Also, a good mission statement is inspiring, exciting, clear, true, and appealing.

• Campus/Department Description In narrative form, describe the assigned

functions, services, and activities of the campus/department.

• Campus/Department Goals

Indicate what the campus/department would like to achieve over a period of time. Goals are long-term and general in nature.

• Campus/Department’s Objectives Indicate specifically what the

campus/department would like to achieve in FY 2010-2011 to contribute to the campus/department’s goals. Objectives are short-term oriented and specific, measurable statements of the desired immediate or direct outcomes of the campus/department. Remember that your objectives should support your goals (i.e., the accomplishment of objectives leads to the overall accomplishment of goals).

• District’s Goals Indicate which of the Superintendent

Priority Goal(s) the campus/department supports. The relationship of unit goals to the overall goals of the District should be apparent.

THIS FORM WILL BE SUBMITTED ELECTRONICALLY

70

PERFORMANCE EVALUATION

The performance evaluation section should include performance measures that focus on results and accomplishments (e.g., Campuses: TAKS scores, Attendance, etc.) The measures should be related to the mission, goals, and objectives of each campus/department. Each administrator is allowed flexibility to develop individual performance evaluation methods.

THIS FORM WILL BE SUBMITTED ELECTRONICALLY

71

REQUEST FOR ADDITIONAL FUNDS

THIS FORM WILL BE SUBMITTED ELECTRONICALLY

72

DEPARTMENTAL NEEDS ASSESSMENT FORM

Laredo Independent School District 2011-2012

Departmental Needs Assessment Form

(NAME OF CAMPUS OR DEPARTMENT) Area of Review Strength Area of Concern Comments &

Suggestions

This form is available at http://www.laredoisd.org/departments/finance/fogfy0708.htm #77.

73

CAPITAL OUTLAY JUSTIFICATION FORM

This form is available at http://www.laredoisd.org/departments/finance/fogfy0708.htm #48.

Priority Goal # Qty. Estimated Cost1 -$ 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 -

10 -

Total: -$

Fund Func. Obj. Sub Org. Year Prog. Local Amount199 11 6644 00 999 2 11 000 -$ 199 11 6645 00 999 2 11 000 - 199 11 6646 00 999 2 11 000 - 199 11 6647 00 999 2 11 000 -

- - - - - -

Total: -$

Justification

Enter Campus/Department Number & Name Here!

Enter Justification Here!

Description

Other Equipment

DescriptionFurnitureComputer EquipmentA/V Equipment

74

TRAVEL JUSTIFICATION FORM

This form is available at http://www.laredoisd.org/departments/finance/fogfy0708.htm #53.

Position Goal # Estimated Cost-$ - - - -

Total: -$ (1)

Position Goal # Estimated Cost-$ - - - -

Total: -$ (1)

Description Fund Func. Obj. Sub Org. Year Prog. Local AmountIn-State Travel XXX XX 6411 00 XXX 2 XX 000 -$

- - - -

Total: -$ (1)

Is this Staff Development included in the Campus Improvement Plan?

Notes: Check Eligibility Criteria on the Financial Guidelines at www.laredoisd.org(1) In-State and Out-of-State Travel should equal to line items on the budget module

Enter YES or NOJUSTIFICATION

-$

IN-STATE TRAVEL

OUT-OF-STATE TRAVEL

Destination

# of Persons Unit Cost-

- -$

Destination

Enter Campus/Department Number & Name Here!

Enter Justification Here!

# of Persons Unit Cost

75

FUND USES FORM

This form is available at http://www.laredoisd.org/departments/finance/fogfy0708.htm #76.

DESCRIPTION AMOUNT PERCENTAGEPayroll Costs -$ #DIV/0!Purchase and Contracted Services - #DIV/0!Supplies and Materials - #DIV/0!Other Operating Expenses - #DIV/0!Capital Outlay - #DIV/0!

Total -$ #DIV/0!

I certify I have review ed the proposed expenditures for the Enhanced Program and the costs and activities are

allow able under program rules and regulations and the Scientif ic Based Research, if applicable, is cited in the CIP.

FUND USES FORM

Enter Campus/Department Number & Name Here!

Enter Enhanced Program Here

Special Population Program Director Signature Date

JUSTIFICATIONEnter justification for supplemental activities or programs here!

Administrator's Signature Date

CEIC Campus Chair Signature Date

76

ADMINISTRATIVE REGULATION STAFF-PUPIL RATIOS

These staff – pupil ratios will be used as the basic guidelines for staffing schools in the Laredo Independent School District. The staffing (budget) committee may approve individual exceptions to these rules when it is deemed in the best interest of the district. Reduction of staff required upon application of these ratios will be accomplished through attrition or redistribution, as opposed to actual rifts, unless a financial emergency exists.

ELEMENTARY SCHOOLS: Principal 1 per campus

Funding Source: Regular Assistant Principal 1 for every 800

1 additional for over 801* Funding Source: Regular

Librarian

1 per campus Funding Source: Regular

Library Aide 1 per campus Funding Source: State Compensatory

Secretary

1 per campus Funding Source: Regular

Attendance Clerk

1 per campus Funding Source: Regular

Campus Clerk

1 per campus Funding Source: St. Comp., Bil. & Title I

Teacher Aides 1 full time for every Pr-K & 1/2 full time for every Kinder Funding Source: St. Comp., Bil., Title I& PreK Grant (If appropriate funding available)

Membership 1-

499 500-

849 850-

999 1,000-

1,249 1,250-

1,499 1,500 +

Counselor Funding Source: ½ Regular-½ St. Comp.

0.5 1.0 1.5 2 2.5 3

Teachers Pre-K(3) Pre-K(4) 5th

1 to 25

Teachers K-4th 1 to 22 Music Teacher 650 to 1

(Maximum of 1 per campus with half units allocated as needed)

Physical Education Teacher 200 to 1- 1:1 PE teacher 1:2 PE teacher aide

Nurses 1,000 to 1 (District wide) Local funds will provide for ratio Additional nurses will be funded by Title I

*Note: Final decision on additional Asst. will be done on PEIMS snap shot date.

77

ELEMENTARY (Continued) Title I Positions Limited to 80% of campus

Title I budget. If teacher aides are hired they must be assigned to pre-k on a 1 to 1 ratio before other grade levels are served- includes salary and fringe benefits.

State Compensatory/ Bilingual Positions

Limited to 80% of campus state compensatory budget includes salary and fringe benefits

MIDDLE SCHOOLS Membership 1-

249 250-

499 500-

749 750-

999 1,000-

1,249 1,250-

1,525 1,525+

Counselor 0.5 1 1 2 2.5 3 A* Middle Schools will allocate secretaries, clerks, and receptionists at a ratio of 185:1

A* - One position for every 250 above 1,500

Principal 1 per campus Funding Source: Regular

Assistant Principal *Due to low enrollment Memorial Middle will only have 2 assistants

3 per campus * Funding Source : Regular

Librarian 1 per campus Funding Source: Regular

Library Clerk 1 per campus Funding Source : State Comp

Secretary to Principal 1 per campus Funding Source: Regular

Registrar 1 per campus Funding Source: Regular

Bookkeeper 1 per campus Funding Source: Regular

PBX 1 per campus Funding Source Regular

Teacher

18 minimum and 30 maximum (The total school staffing will be based on a 25:1 ratio)

Nurses 1,000 to 1 (District wide) Local funds will provide for ratio Additional nurses will be funded by Title I

Title I Positions Limited to 80% of campus Title I budget

State Compensatory/ Bilingual Positions

Limited to 80% of campus compensatory budget includes salary benefits

*Additional personnel as deemed appropriate in consultation with the Superintendent or designee based on campus and district needs.

78

HIGH SCHOOLS

Membership 1- 249

250- 499

500- 749

750- 999

1,000- 1,249

1,250- 1,499

1500+

Asst. Prin. 0 0.5 1 1.5 2 2.5 A* Counselors 1 1 1.5 2 2.5 3 A* High Schools will be allocated secretaries, clerks, and receptionists at a ratio of 170:1

A* - One position for every 250 above 1,500.

Principal 1 per campus Funding Source: Regular

Librarian 2 per campus* Funding Source: Regular

Library Aide 2 per campus* Funding Source: State Comp

Secretary to Principal 1 per campus Funding Source: Regular

Registrar 1 per campus Funding Source: Regular

Bookkeeper 1 per campus Funding Source: Regular

PBX 1 per campus Funding Source: Regular

Teacher 18 minimum and 35 maximum (The total school staffing will be based on a 25:1 ratio.)

Nurses 1,000 to 1 (District wide) Local funds will provide for ratio Additional nurses will be funded by Title I

Title I Positions Limited to 80% of campus Title I budget.

State Compensatory/ Bilingual Positions

Limited to 80% of campus Compensatory budget- Includes salary/benefits

**Additional personnel as deemed appropriate in consultation with the Superintendent or designee based on campus and district needs.

79

SPECIAL EDUCATION

Unit / Service Ratio*** Additional Staff E

lem

enta

ry

Resource (3 – 8 per period) Content Mastery (6- 10 per period) In-Class Support (not more than 8 per period)

22 : 1* (3 - 8 per period)

34, 56, 78, 90, 112 Se

cond

ary

Resource (10 – 18 per period) Content Mastery (6 – 10 per period) In-Class Support (not more than 8 per period)

22 : 1* (10 - 18 per period)

34, 56, 78, 90, 112, 134, 156, 178, 200, 222, 244,

266, 288, 310

High Schools: Vocational Adjustment Class Teacher Job Coaches (Aides)

250 : 1 100 : 1

300

180, 250

Self-

Con

tain

ed U

nits

A

ll Le

vels

Auditory Impaired 4 : 1** 5, 9, 13

Preschool Program for Students with Disabilities (PPCD)

3 : 1** 4, 8, 12

Autism 2 : 1** 3, 6, 8, 10

Emotionally Disturbed 4 : 1** 5, 9, 13

Mental Retardation 4 : 1** 5, 9, 13

Mental Retardation (Severe) 2 : 1** 3, 6, 8, 10

* Denotes FTEs which may be addressed through Teacher (1.0); Teacher Aides (0.5); Tutors (0.25)

** Denotes number of adults assigned *** Ratios are not applicable to coordination list counts **** Additional staff may be added to provide appropriate instructional arrangements when individual circumstances warrant or by ARD recommendation

(Ratios reflect total Special Education Student Counts unless otherwise specified)

Service Ratio Additional Staff

Dis

tric

twid

e A

ll Le

vels

Diagnosticians Diagnostician Clerks

180 : 1 260 : 1

Special Education Supervisors (1,000 – 1,249) : 1

Speech Pathology Team: 1 Speech Pathologist (with CCCs) & 2 Speech team members --either Therapy Assistants (Bachelor’s level) and/or Interns (Master’s level)

125 : 1*

80

* Reflects Speech Therapy Student Count ** Reflects Itinerant Auditory Impairment Caseload Count

CAREER AND TECHNOLOGY

High School

Occupational Therapist Team: 1 Registered Occupational Therapist & 1 Certified Occupational Therapy Assistant

1,250 : 1

Physical Therapy Team: 1 Physical Therapist & 3 Physical Therapy Assistants

1,000 : 1 Counselors / Social Workers 250 : 1

Adaptive Physical Education Team: 1 APE Teacher & 1 APE Teacher Aide

900 : 1

Visual Impairment Teachers 1,200 : 1

Itinerant Auditory Impairment Teachers 15 : 1**

Homebound Teachers 500 : 1

Assistive Technology Coordinator 1 per district

Behavior Intervention Specialists 900 : 1

Child Find Coordinator 1 per district

Category

Recommended Enrollment Ratio

Notes

Agricultural Science 15-25 12-18

Regular Courses Laboratory Courses

Family & Consumer Sciences

15-25 10-15

Regular Courses Laboratory Course

Business Education 15-25 15-20 10-15

Regular Courses Laboratory Courses Career Preparation

81

CAREER AND TECHNOLOGY (CONTINUED)

Health Science Technology 15-25 10-15

Regular Courses Clinical Rotation

Marketing Education 15-25 10-15

Regular Courses Career Preparation

Trade & Industrial (Pre-Employment Labs)

15-25 12-18 10-15

Regular Courses Laboratory Courses Career Preparation

Cooperative Education/ Career Preparation

15-25 Career Preparation

Middle School

Category

Recommended Enrollment Ratio

Notes

Business Education 15-25 CTED Classes may have fewer enrollments due to the nature of the student’s disabilities.

Family & Consumer Sciences

10-15

Career Investigation 15-25 Trade & Industrial 10-15

DYSLEXIA TEACHERS 15 TO 1 MAGNET SCHOOLS The staffing committee will confer with the supervising high school principal and administration department to determine appropriate staffing levels for magnet schools. STAFFING COMMITTEE A staffing committee will be appointed annually by the Superintendent. This committee will review staffing guidelines to ensure they meet local needs and comply with applicable laws and policy. This group will also review and approve campus staffing proposals in accordance with this administrative regulation. OTHER CONSIDERATIONS: The use of a regular classroom for a class size reduction program will require authorization by the Administrative Assistant for Administration. All teacher aides will be funded with campus allocations. Teacher aides beyond what is authorized by this regulation will require the approval of the Superintendent or his designee.

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THIS FORM WILL BE SUBMITTED ELECTRONICALLY

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THIS FORM WILL BE SUBMITTED ELECTRONICALLY

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APPENDIX A ESTIMATED COMMODITY PRICES

FOR BUDGET PURPOSES ONLY

Product Description Estimated

price range

Lateral Filing Cabinets

30”W. 4 drawer (with lock). Ref: HON 500 series No. 574L.

$393.00

Vertical File Cabinet

Baked enamel finish over rust-inhibiting phosphate pre-treatment. 4 drawer letter size with lock. Ref: HON 314P.

$192.00

Student Chair and Desk Combo

Frame finish: chrome.Hard plastic seat and back colors: Navy blue, Sandstone, Burgundy, Red, Teal, Mocha Brown and Gunmetal. Hard plastic writing surface: sandstone. Ref: Virco No. 3400 LABR. Size: 14-1/2” x 20” x 28” top

$155.00

STUDENT DESK

Open-front box and a high-pressure laminate writing surface. Virco's model 785 desks. Model 3785 units feature a Martest 21™ hard plastic writing surface. 785MBB units are equipped with a metal book box. Chrome lower legs. Available in Char Black with Medium Oak, Grey Nebula or Sandstone (model 3785). Size: 18” x 24”

$56.00 (785 Model) $59.00 (785MBB Model) $77.00 (3785 Model)

Mobile Tables

Virco Model ST1729-12-12 Features a sturdy 5/8" thick top with a high-pressure laminate surface and backing sheet that helps seal out moisture to prevent warping. A specially designed torsion bar lets you fold and unfold the table quickly and smoothly. High-impact ABS plastic stools are securely attached to their columns by means of an inset washer, a hex bolt and an aircraft lock nut. Frame finish: chrome. Laminates: Medium Oak or Grey Nebula. Seat colors: Navy blue, Burgundy, Gunmetal, Teal, Mocha brown, Black, Red and Yellow. 17” x 29” x 12’ x 12 stools

$1,358.00

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Product Description Estimated price

range

Stack chairs

Vibrant preschool colors are available in 12", 14", 16" and 18" seat heights. These units feature Navy Blue, Red, Teal or Yellow shells with matching powder coat frames Ref: Virco No. 9000

$29.00 (12-14”) $32.00 (16”) $34.00 (18”)

Secretarial Chair

Finish: Frame Colors (black, light gray, taupe) and Seating Fabrics Comfort controls: Pneumatic, Back height, Swivel, Posture lock and Multi-task Models available: Task and Cantilever-base guest Arms: T-arms (optional upholstery), adjustable height (optional upholstery), all-adjustable Engineering and construction: Multi-layer foam padding for all day comfort and five-star base with dual-wheel, hooded casters Ref: HON Model No. 7901

$104.00

Upholstered Stack Chairs

2” seat, 1” back. Leveling glides with built-in stack bumper. Nylon colors: burgundy, black, gray, blue, navy, brown haze, teal and hunter green. Vinyl colors: tan, brown, burgundy, navy, gray and black. Metal finishes: black, sand or gray powder paint or Chrome. Ref: Hon Series No. 1081

$62.00 Hon

Teacher’s Steel Desk

Single Pedestal Desk with center drawer and chrome legs. Drawers: box/file. Size: 48”w x 30”d x 29-1/2”h. Laminate tops available in: Natural Maple, Henna Cherry, Medium Oak, Mahogany, Walnut, Black, Light Gray and Charcoal. Ref: HON Model No. 88251

$318.00

Steel Bookcases

5 shelf. 34-1/2”w x 12-5/8”d x 71”h. Colors available are: Black, Carob (Choo brown) Charcoal, Greige, Light Gray, Muslin (White Light) Putty, Taupe Ref: HON Model No. S72ABC

$156.00

CD/Cassette Recorder/AM-FM Radio

True 10W RMS. Variable speed cassette and CD players. 6 headphone jacks. Microphone input. Built-in microphone. Line input and output. Balance control for channel isolation. CD digital counter and 2X cassette counter. 20 programmable tracks with LCD display. Remote control for CD operation. Ref: Califone No. 2455AV

$189.00

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Product Description Estimated

price range

Karaoke System

Top load CD and CD+Graphics Players. Double cassette player with pitch control. Video output for connection to TV. 2-digit LED CD+G track indicator. Audio input/output. 2 microphone inputs. Mic volume control. Mic echo control. Tone control. Music/vocal balance control. Automatic Vocal Changer. Built-in speaker system (with external speaker jack). 8W mono RMS. Includes demo disc, cassette tape and microphone. Ref: SMG-301

$ 180.00

Overhead Projector

2500 lumens. 130 hour lamp life (1 lamp included). Thermostat and automatic lamp interlock. 10” x 10” projection stage. Closed head design. Lighweight frame. Closed doublet lens. Ref: 3M No. 1720.

$120.00

Cassette Recorder/Player

Cue and review. Pause. 2X counter. Full auto stop. Built-in electret microphone. Inputs for optional remote stop/start mic. Battery and AC operated. High impact ABS or vinyl-covered wood. 3-wire grounded AC cord. 7 headphone jacks. Tone control. Ref: Califone No. 3432AV

$65.00

Listening Center

Includes 8 headphones and a jack box with volume controls. Durable, polyethylene case. Connect to any audio/video source with a headphone/speaker jack. Ref: Califone No. 1218AVP-01

$472.00

Adjustable Cart

Adjusts to 26”, 30”, 34”, 38”, 42”. 3 shelves. All steel welded construction. Die pressed shelves. 4” casters (2 locking). 2-outlet electrical assembly. Ref: Bretford No. A2642E

$109.00

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Description

Estimated price

range Advance Automatic Rider Floor Burnisher Machine. Model Advolution 2710 complete w/extra heavy duty batteries/charger, 27 – 30 in burnishing paths, disk type, 2000 rpm minimum. #ADG (56422004) EQUAL IS ACCEPTABLE BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$9,937.00 ea.

Advance Automatic Walk Behind Floor Burnisher Machine. Model Whirlamatic VS 20 complete w/extra heavy duty batteries/charger. 20-21 in burnishing path, disk type, minimum 1500 rpm. #W238 (56393795) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$4,735.00 ea.

Advance Whirlamatic 20 Plus Burnisher, high speed 1500 rpm, 1.5 hp, 20 in burnishing path, gas shock at rear base of handle, 75 ft. safety colored power cord. Kent Select Gloss E (56183030) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$1,374.00 ea.

Advance Automatic Rider Scrubber Machine. Model Advenger 2400 complete w/extra heavy duty batteries/charger. 24/30 in scrubbing path and disk type, 30 gallons capacity on solution and recovery tanks. #ADV 2400D (56314446) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$8,183.00 ea.

Advance Automatic Walk Behind Scrubber Machine. Model BA 5321D, complete w/ extra heavy duty batteries/charger. 19 – 22 in cleaning widths, 12 – 16 gallons capacity on solution and recovery tanks. #AD20DG (56317328) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$4,059.00 ea.

Advance Pacesetter 20 TS two speed floor machine. Brush size 20”, 1.5 HP, 180-320 rpm, safety activation s/w. #20TS (01440A) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$814.00 ea.

Advance Back Pack Vacuum XP 9.9 pounds, 3.1 liter bag, 1284 watts motor, dual HEPA H 13 exhaust filter, 50 FT safety colored power cord. #BPVAC -(9055601010) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$391.00 ea.

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Description

Estimated price range

Advance Hydro Dry Blower, totally enclosed 3 speed motor, 25 ft safety colored power cord, 0.5 – 1.5 hp motor. #CARDRY (5611500) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$229.00 ea.

Advance AWD-320, Wet/Dry Vacuum with 30” Air Scoop, 20 gallons tank, dust bags, upholstery and crevice tools, HEPA filters. #AW0320 (56600459) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$562.00

Advance Aqua Clean 12 ST, 5/8 gallons solution tank, 4/6 gallons recovery tank, 1.2/ 1.5 hp vacuum motor, ¼ /1/3 hp brush motor, 85/117 water lift, 0.43/0.7 gpm flow rate, 25 ft safety colored power cord. Kent Klenzor 16 gl. (56265004 N/S) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$1,458.00 ea.

Advance Aqua Clean 16 ST, 5/8 gallons solution tank, 4/6 gallons recovery tank, 1.2/ 1.5 hp vacuum motor, ¼ /1/3 hp brush motor, 85/117 water lift, 0.43/0.7 gpm flow rate, 25 ft safety colored power cord. #AC16N/S (5615000) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$1,564.00ea.

Advance Reel Cleaner Touchless Cleaning Machine, minimum 25 gallons solution tank, minimum 22 gallons recovery tank, minimum 300 psi pressure washer application flow, minimum 30 ft solution hose length, minimum 40 ft recovery hose length, 13 ft minimum blower hose. #REELCLN (56108050) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$2,879.00 ea.

Advance Carpe Twin 16XP, 120/60 Hz, 50W vacuum motor, 115V/900W 8.4 amps, 4000 rpm brush speed, HEPA filters, 21” to 60” built in hose and 18 in wand, 40 ft safety colored power cord. #CT16 (56323777) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$909.00 ea.

Advance Carpe Twin 14, 1 HP 115/60 Hz, 750 W vacuum motor, 5000 rpm brush speed, 15V/920W 8.4 amps, HEPA filters, 40 ft safety colored power cord. #CT14 (56704200) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$429.00 ea.

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Product Description Estimated Price Range

Administrative Computer $919.00

Student Desktop Computer $841.00

Student Laptop 3 year Warranty $1,145.00

Student Laptop with 4 year Warrant $1,181.00

Teacher Laptop 3 year Warranty $1,146.00 Teacher Laptop with 4 year Warrant $1,178.00 Lexmark Printer C544N Laser Color 25 Pages per Minute $629.00 Lexmark Printer T650N Laser Color 45 Pages per minute $874.00

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APPENDIX B CHAPTER 74. CURRICULUM REQUIREMENTS

Chapter 74. Curriculum Requirements

Subchapter A. Required Curriculum

Statutory Authority: The provisions of this Subchapter A issued under the Texas Education Code, §§7.102, 28.002, 28.023, 28.025, 28.054, and 38.003, unless otherwise noted. §74.1. Essential Knowledge and Skills. (a) A school district that offers kindergarten through Grade 12 must offer the following as a required curriculum: (1) a foundation curriculum that includes:

(A) English language arts; (B) mathematics; (C) science; and (D) social studies, consisting of Texas, United States and world history, government, and geography; and

(2) an enrichment curriculum that includes: (A) to the extent possible, languages other than English; (B) health, with emphasis on the importance of proper nutrition and exercise; (C) physical education; (D) fine arts; (E) economics, with emphasis on the free enterprise system and its benefits; (F) career and technical education; (G) technology applications; and (H) religious literature, including the Hebrew Scriptures (Old Testament) and New Testament, and its impact on history and literature.

(b) A school district must provide instruction in the essential knowledge and skills of the appropriate grade levels in the foundation and enrichment curriculum as specified in paragraphs (1)-(13) of this subsection. A school district may add elements at its discretion but must not delete or omit instruction in the foundation and enrichment curriculum specified in subsection (a) of this section. http://ritter.tea.state.tx.us/rules/tac/chapter074/ch074a.html

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APPENDIX C STATE COMPENSATORY EDUCATION - Q & A

State Compensatory Education Frequently Asked Questions

School Year 2010-11

1. Is funding for state compensatory education based upon the number of students at risk of dropping out of school? No. Funding is based on:

the number of students reported on the free- or reduced-price lunch count from the average of the district’s best six-months’ enrollment from the previous school year or in the manner provided by commissioner’s rule, if no campus in the district participated in the national school lunch program of free or reduced-price lunches during the preceding school year (HB 2879, 77th Legislature);

an annual allotment for students who reside in a residential placement facility in a district in which the student’s parent or legal guardian does not reside; and

an annual allotment for pregnant students or students who are parents that attend school full time and participate in a program under Section 29.081 of Texas Education Code (TEC).

an annual allotment for military dependent students [42.152(c)]

2. What are the campus eligibility criteria? In order for SCE funds to be allocated to a campus, the campus must have students who meet the state criteria for students at risk of dropping out of school and services provided to these students must be described in the district and/or campus improvement plan, as appropriate.

3. What are the state eligibility criteria for identifying students at risk of dropping out of school? A student at risk of dropping out of school includes each student who is under 21 years of age and who:

1. is in prekindergarten, kindergarten or grade 1, 2, or 3 and did not perform satisfactorily on a readiness test or assessment instrument administered during the current school year;

2. is in grade 7, 8, 9, 10, 11, or 12 and did not maintain an average equivalent to 70 on a scale of 100 in two or more subjects in the foundation curriculum during a semester in the preceding or current school year or is not maintaining such an average in two or more subjects in the foundation curriculum in the current semester;

3. was not advanced from one grade level to the next for one or more school years;

4. did not perform satisfactorily on an assessment instrument administered to the student under Subchapter B, Chapter 39, and who has not in the previous or current school year subsequently performed on that instrument or another appropriate instrument at a level equal to at least 110 percent of the level of satisfactory performance on that instrument;

5. is pregnant or is a parent;

6. has been placed in an alternative education program in accordance with Section 37.006 during the preceding or current school year;

7. has been expelled in accordance with Section 37.007 during the preceding or current school year;

8. is currently on parole, probation, deferred prosecution, or other conditional release;

9. was previously reported through the Public Education Information Management System (PEIMS) to have dropped out of school;

10. is a student of limited English proficiency, as defined by Section 29.052;

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11. is in the custody or care of the Department of Protective and Regulatory Services or has, during the current school year, been referred to the department by a school official, officer of the juvenile court, or law enforcement official;

12. is homeless, as defined by 42 U.S.C. Section 11302, and its subsequent amendments; or

13. resided in the preceding school year or resides in the current school year in a residential placement facility in the district, including a detention facility, substance abuse treatment facility, emergency shelter, psychiatric hospital, halfway house, or foster group home.

4. What is the purpose of State Compensatory Education (SCE)? SCE is defined in law as programs and/or services designed to supplement the regular education program for students identified as at risk of dropping out of school.

The purpose is to increase the academic achievement and reduce the drop out rate of these students.

As a goal, the SCE program seeks to provide a challenging and meaningful instructional program to close the achievement gap between children at risk of dropping out of school and their peers.

Financial Accountability System Resource Guide, Section 9.2 and Texas Education Code, Section 29.081 http://ritter.tea.state.tx.us/financial.audits/resguide14/Comped.pdf

5. May SCE funds be used to implement a state mandated program?

No, SCE funds are supplemental funds and cannot be used to meet state mandated rules, programs or positions. This rule also applies when SCE funds are used on a Title I, Part A schoolwide campus. SCE funds supplement the regular education program for students identified as at risk of dropping out of school.

Example: SCE funds cannot be used to meet the State mandated class size rule regarding 22 to 1 as required in Texas Education Code (TEC) Section 25.112 and Financial Accountability System Resource Guide, Section 9.2.4.1

6. May SCE funds be used to implement a state mandated program on a Title I, Part A schoolwide campus?

No. Refer to information above.

7. When a district allocates SCE funds to their campuses, may any campus receive SCE funds? The allocation of SCE funds should be based on “need” and each campus receiving SCE funds must have students who meet the TEC criteria for students in at-risk situations.

Financial Accountability System Resource Guide, Section 9.2.1

8. Must identified at risk students on Title I, Part A schoolwide campus (at or above 40% low-income) be reported to PEIMS? Yes. Students who meet any of the 13 state eligibility criteria are reported to PEIMS.

9. Must the program intent of the SCE program be met in a schoolwide program? Yes, SCE is a state mandated program. Keep in mind: state law provides flexibility with the use of SCE funds on Title I, Part A campuses at which at least 40 percent of the students are educationally disadvantaged. SCE funds used to support a Title I, Part A educational program must be part of the campus budget and all SCE expenditures must be tracked back to the SCE fund code, and all generally accepted accounting principles must be followed. As with Title I funds, SCE funds used to upgrade the educational program must also meet the same guidelines required of the No Child Left Behind Act of 2001 (Public Law 107-110), (abbreviated in print as NCLB) in that SCE funds may only be used to incorporate instructional strategies that scientifically-based research has shown are effective with teaching low-achieving students.

Please keep in mind, State law does not create a schoolwide SCE program. Instead, in TEC 42.152(c), districts are allowed to use SCE funds “to support a [schoolwide] program eligible under Title I of the Elementary and Secondary Education Act of 1965.” Note the use of the term “support.” This means that the district may use SCE funds to act with (i.e., coordinate) Title I, Part A to implement the schoolwide program. However, the district will still need to adhere to the fiscal requirements stipulated in TEC 42.152 and the program requirements mandated in TEC 29, Subchapter C.

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10. Is a student enrolled in the free- or reduced-price lunch program automatically considered to be in an at-risk situation? No. Students must meet the state criteria or documented local criteria for identifying students in at-risk situations.

11. Are Title I students automatically considered to be at risk of dropping out of school? No, not according to state criteria.

12. May SCE funds be used to supplement Title I, Part A districtwide positions or activities? Flexibility with SCE funds does not extend to Title I, Part A, districtwide program activities funded through the central office, regardless of whether all campuses in a district are Title I, Part A schoolwide. Please note: There are only Title I, Part A schoolwide campuses not Title I, Part A schoolwide districts.

13. Should students only be identified at one time during the year, typically just before PEIMS data are submitted in October?

No. Identification should be conducted (for the student’s benefit) at any time during the year in order to identify those students who are eligible for services under the SCE program. For example, if a student becomes homeless in the month of March, this student should be identified and served accordingly even though this student was identified after the district’s PEIMS snapshoot report. How often a district reviews their student’s at risk classification is their own decision; however, the earlier the student is identified, the earlier the student may benefit from the SCE program. Refer to the Financial Accountability System Resource Guide, Section 9.2.5

14. How does one determine if a student with disabilities is also classified as a student at risk of dropping out of school? The at-risk situation cannot be due to a disability. The student with a disability would be in an at-risk situation if he met one of the listed criteria not due to the disability.

15. Are dyslexic children automatically considered to be at risk of dropping out of school?

No, not according to state criteria.

16. Are all homebound students automatically considered to be at risk of dropping out of school?

No, not according to state criteria.

17. May SCE funds be used to identify 504 students?

No, 504 students do not meet the state at risk criteria.

18. Are students who are classified as 504 students automatically considered to be at risk of dropping out of school? No, not according to state criteria. This is a state mandated program.

State mandated programs cannot be funded with SCE funds. Please refer to the 504 Handbook at:

http://www.tea.state.tx.us/curriculum/elar/2007EnglishHandbook.pdf

19. May SCE funds be used to serve students over the age of 20? No. The Texas Education Code, Section 29.018 defines the 13 State criteria used to identify students at risk of dropping out of school. The criterion identifies students at risk of dropping out of school as, “students under 21 years of age”.

20. Once a student is identified as at risk of dropping out of school, is the student always considered to be at risk of dropping out of school? Once a student is not advanced from one grade level to the next or if the student previously dropped out of school, the student remains at risk of dropping out of school for the remainder of his/her public education.

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21. If a student failed two or more foundation subjects during the preceding year (fall semester) but passed the same subjects during the spring semester, is this student at risk during the current year? Yes, according to state criteria.

22. If a student is currently failing two or more foundation subjects, should this student be identified at risk? Yes, according to state law. Early identification should enable the student to receive timely services and allow the student to pass foundation subjects during the semester.

23. Are students in a prekindergarten program automatically considered to be at risk of dropping out of school? No, not according to state criteria.

24. If the student has successfully exited the Limited English Proficient (LEP) program and in now being monitored by the campus, is the student still considered an at risk student? No, not according to state criteria.

25. What is the definition of a Foster Group Home? A “foster group home” means a child-care facility that provides care for seven (7) to twelve (12) children for 24 hours a day. However, any foster child meets the state criteria for at risk of dropping out of school because all foster children are under the custody or care of the Department of Family and Protective Services.

26. Are homeless students automatically considered to be at risk of dropping out of school? Yes Yes.

27. Are students who live with their grandparents or any other relative, automatically considered homeless and thereby identified as at risk students? No. Homelessness depends on the student’s living conditions.

(Refer to the McKinney-Vento Homeless Assistance Act of 2001, Sec. 725) http://www.utdanacenter.org/theo/ This FAQ provides answers to frequently asked questions on the McKinney-Vento Homeless Assistance Act: http://portal.sfusd.edu/data/translation/english/Homeless%20FAQ-eng.pdf

28. Are students placed in a disciplinary alternative education program (DAEP) classified as at risk of dropping out of school? Yes, if students placed in the program meet the DAEP requirements stated in Chapter 37.006, TEC.

http://tlo2.tlc.state.tx.us/statutes/docs/ED/content/htm/ed.002.00.000037.00.htm#37.006.00

29. Is the Reading Proficiency Test in English (RPTE) used for identifying students at risk of dropping out of school?

No. The purpose of the RPTE is to measure LEP students’ academic progress in reading until they are ready to be assessed with TAKS in English. LEP students due to their limited English proficiency automatically meet the state criteria for students at risk of dropping out of school.

30. Must a district administer a norm-referenced assessment?

No.

31. For Pre-K through grade 3, how is “satisfactory performance” determined on a readiness or assessment instrument? This is a district decision; the district determines “satisfactory” performance.

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32. What type of readiness tests may be used for determining eligibility? This is a local decision. Several types of readiness tests are available and each one has certain strengths that may best fit certain target situations when assessing students. It is a local decision if the district wants to develop a readiness test or purchase a commercially made test.

33. Should only one subject, such as reading, be tested and used as the readiness test? The Texas Education Code, Section 29.018 defines the State criteria used to identify students at risk of dropping out of school. The criterion that pertains to the readiness test, reads as follows, “Is in prekindergarten, kindergarten or grade 1, 2, or 3, and did not perform satisfactorily on a readiness test or assessment instrument administered during the current school year.”

Basically, a readiness test is a testing instrument designed to measure skills believed to be related to school learning tasks and to be predictive of school success and when used properly, readiness test can provide information about designing instructional programs to further children's learning. A common definition of school readiness looks at the competencies children should have when they enter early grades, including academic and cognitive skills, language and literacy abilities, and social-emotional functioning, which are vital to later school success. Therefore, a readiness test should measure more than reading, otherwise, children who need early intervention in an area other than reading will also benefit from additional assistance.

For the most part, readiness tests provide information on the current state of children’s development and knowledge, but they do not necessarily predict school success two or three years into the future. For that reason, scores should be used for programming for the current year only.

It is important to remember that the purpose of the a readiness test is to evaluate a child’s knowledge and skill level at the beginning of the school year (in this case, PK through 3rd grade) in order to identify areas that may need supplemental assistance, and formulate a plan to help the student succeed in the coming year. Readiness tests should be useful tools for both teachers and parents.

34. Must the readiness test be administered during the current school year? Yes. Districts should administer the readiness test as early in the year as possible in order to identify those students who are eligible for services under the SCE program. It is recommended that students who enroll during the school year be assessed within 30 days after enrolling. For purposes of evaluation, districts are encouraged, when appropriate, to use the same instrument districtwide.

35. If a student does not perform satisfactorily on one or more (any portion) of the TAKS assessment instruments, is the student considered to be at risk of dropping out of school? Yes. This includes all the Texas Assessment of Knowledge and Skills (TAKS) subject areas.

36. At what point is a student who does not perform satisfactorily on an assessment instrument under Subchapter B, Chapter 39 no longer at risk of dropping out of school? This occurs once the student performs on the instrument or other appropriate instrument in the same or comparable subject area, at a level equal to at least 110% of the level satisfactory performance on that instrument.

37. Will districts need to consider the Texas Projection Measure (TPM) when calculating the 110 percent calculation for satisfactory performance on a state assessment? No. Currently, the state law indicates that a student is considered at risk of dropping out of school if the student did not perform satisfactorily on an assessment instrument administered to the student under Subchapter B, Chapter 39, and who has not in the previous or current school year subsequently performed on that instrument or another appropriate instrument at a level equal to at least 110 percent of the level of satisfactory performance on that instrument. However, the calculation is subject to change dependent of future changes to state law.

Note: The TEA does not maintain the 110 percent calculation for any public school. It is the district's responsibility to complete the 110 percent calculation. The district should consult its regional education service center for assistance.

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38. If a 3rd grade student does not perform satisfactorily on the third grade reading state assessment but passes the second or third administration, is the student considered to be at risk of dropping out of school? If a student fails the 3rd grade reading state assessment, but passes below 110% on the second or third administration, the student remains classified at risk of dropping out of school.

39. If a 5th grade student does not perform satisfactorily on the fifth grade reading state assessment but passes the second or third administration, is the student considered to be at risk of dropping out of school? If a student fails the 5th grade reading state assessment, but passes below 110% on the second or third administration, the student remains classified at risk of dropping out of school.

40. What options does a district have for determining if a student has performed at the 110% satisfactory level when the assessment instrument is not administered in consecutive years, as with the Science TAKS in grade 5? The district continues to identify the student as being at risk of dropping out of school until the student subsequently performs at a level equal to at least 110% of the level of satisfactory performance on that instrument or the district may administer another appropriate test at an earlier date.

41. If a district decides to give another appropriate test, what test is considered to be appropriate for determining the 110% requirement, and is there a time frame for giving this test? What test is administered, when it is administered, and how it is calculated for showing a level equal to at least 110% of the level of satisfactory performance on that instrument is a district decision. Documentation, however, must be kept to show how the 110% level of satisfactory performance was calculated.

42. How is the Level of Satisfactory Performance for Assessment Instruments Calculated? Step 1 Divide the total TAKS raw score cut (the number of correct responses needed to pass the test) by the total TAKS test items (total number of questions in the particular test).

Example: There are 42 questions on a test and the student is required to answer 24 items in order to pass the exam. Therefore, 57.14% of the items must be answered correctly to pass the exam.

Step 2 Multiply the percentage of the total TAKS items needed to be answered correctly by 110%.

Example: 57.14% x 110% = 62.86% - Therefore, 62.86% of the items need to be answered correctly in order to meet the 110% requirement.

Note: The TEA does not maintain the 110 percent calculation for any public school. It is the district's responsibility to complete the 110 percent calculation. The district should consult its regional education service center for assistance.

43. At what point is a student who does not perform satisfactorily on a state assessment no longer considered at risk of dropping out of school? A special education student that does not perform at the level of progress established by the Admission, Review, and Dismissal (ARD) Committee is considered at risk of dropping out of school. The ARD Committee will decide when the student has met the assessment goal for exiting the student from being at risk of dropping out of school based on a state assessment.

44. How did House Bill 2703 change the compensatory education definition of “student at risk of dropping out of school”? Beginning with the 2009-2010 school year, the bill added a provision to TEC Section 29.018(d)(1) that changed the compensatory education definition of “student at risk of dropping out of school” by excluding a student who did not advance from prekindergarten or kindergarten to the next grade level only as a result of the request of the

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student’s parents. Therefore, school personnel need to ensure that all requests for retention are carefully maintained for auditing purposes.

45. Is a student considered to be at risk of dropping out of school if the student was placed in the next grade but was not promoted based upon academic performance? No. Placement in the next grade is considered as "advancement” to the next grade.

46. Are school districts allowed to use local criteria for identifying at risk students? Yes. In addition to serving students who meet the state at risk criteria, school districts may serve (§29.081, TEC) students who meet local eligibility criteria if the local criteria have been adopted by the board of trustees of a school district. However, the number of students receiving SCE services under local criteria during a school year may not exceed 10% of the number of students who met the State criteria under §29.081 and who were served in the SCE program in the preceding school year.

Example: If a district served 500 students in school year 2007-2008 that met the state eligibility criteria, the district can serve 50 students in 2008-2009 that meet the local eligibility criteria established by the local board of trustees for school year 2007-2008.

A district must be able to document that students identified under local eligibility criteria were added to a listing of students who were identified under TEC, §29.081.

47. Are students who meet the local criteria reported to the Public Education Information Management System (PEIMS) PEIMS?

No. Only students who meet the state eligibility criteria are reported to PEIMS.

48. Which subjects are part of the foundation curriculum? The foundation curriculum includes the following subjects: English language arts; Mathematics; Science; social studies, consisting of Texas, United States, and world history, government, and geography

Refer to the Financial Accountability System Resource Guide, Section 9.2 and the TEC, Section 28.002.

49. Who must be included in the planning of the SCE program? Program planning and decision-making MUST include the principal, superintendent, and site-based decision making committee.

50. How often do district and campus improvement plans need to be updated? Each school year, the principal of each school campus, with the assistance of the campus-level committee, shall develop, review, and revise the campus improvement plan for the purpose of improving student performance for all student populations.

Texas Education Code, Section 11.253

51. How does a charter school document the SCE requirements? A charter school that receives SCE funding must develop an academic campus plan describing the program that meets the identified needs of students who meet the state student eligibility criteria for students at risk of dropping out of school. Refer to the Financial Accountability System Resource Guide, Section 9.2.3.

52. Must FTEs funded by SCE be included in the district/campus improvement plan or charter instructional plan? Yes. At a minimum, payroll costs attributed to state compensatory education must be shown at the summary level (total number of FTEs) in the district and/or campus improvement plan or charter instructional plan, as appropriate. In addition, personnel paid with SCE funds must have payroll documentation, such as a class schedule (should include number of students and number of minutes), job description, or time and effort to support charges.

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Auditable documentation must also be maintained to substantiate the cost of all SCE funded FTEs, supplemental contracts and extra-duty pay. Refer to the Financial Accountability System Resource Guide, Section 9.2.3

53. Must FTEs funded by SCE maintain a signed job description? Yes. An integral component of an adequate financial management system is the development and maintenance of records documenting the duties and responsibilities of personnel and the employee’s acknowledgement of their understanding of their duties and responsibilities.

Accordingly, the following is being acknowledged:

1. That the duties contained on the job description are the responsibility of the employee.

2. That the information contained on the job description is accurate. 3. That the signer (the employee) has full knowledge of and can support listed activities, if requested.

54. May SCE funds pay the salary of a counselor? SCE funds may be used to hire a supplemental counselor whose primary responsibility is to work with students at risk of dropping out of school. Time and effort must be on file if the position is not 100% SCE funded. The SCE funds may not be used to fund counselors responsible for guidance, assessment, and administrative activities that benefit the overall regular education instructional program. The district must demonstrate that guidance or counseling services paid for by SCE funds are provided to at-risk students and are supplemental to other available guidance and counseling services. NOTE: The Texas Education Code, Section 33.006(b)(1)(A) denotes the primary duties required of school counselors – serving at-risk students is one of the duties listed.

55. May SCE (55% direct cost) funds pay the salary of a school psychologist?

No. This position does not relate specifically to the SCE program and does not meet the intent and purpose of the program.

56. May SCE (55% direct cost) funds pay the salary of a superintendent, a school principal, or an assistant principal?

No; administrative staff may only be paid from the SCE 45% indirect cost amount as indicated in Title 19, Texas Administrative Code (TAC), Section 105.11.

View the Title 19 Texas Administrative Code (TAC) §105.11 for additional information regarding indirect cost.

57. May SCE (55% direct cost) funds pay the salary of an attendance clerk?

No. This position does not meet the intent and purpose of the program. Maintaining attendance information is required by every school district in accordance with the Texas Education Code, Section 42.

SCE funds must be used to provide support programs and/or services that supplement the regular education program so that students at risk of dropping out of school can succeed in school.

58. May SCE (55% direct cost) funds pay the gifted and talented (GT) program?

No. Funding the gifted and talented program does not meet the intent and purpose of the SCE program. Identifying and/or serving gifted and talented students in the district and establishing a program for these students is required by every school district in accordance with the Texas Education Code, Section §29.122.

59. May SCE funds pay the salary of a parent/involvement liaison or a community liaison?

No. Expenditures that are for activities or purposes other than regular public education may not be paid from the 55 percent SCE direct cost allocation. SCE funds must be used to provide support programs and/or services that supplement the regular education program so that students at risk of dropping out of school can succeed in school.

60. May SCE funds pay the salary of a secretary/clerk who is assigned to a SCE-funded campus staff person? A secretary/clerk that supports professional staff assigned to specific SCE programs or activities may be paid from the 55 percent SCE direct cost allocation. The actual percentage of the staff person’s salary is based on the percent of time devoted to SCE. SCE funds must be used to provide direct services to students. Administrative staff working with SCE at the central office may only be paid from the SCE 45% indirect cost amount.

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61. May SCE funds be used to hire staff to work with other programs such as special education or career and technology? SCE funds may be used to hire a supplemental positions whose primary responsibility is to work with students at risk of dropping out of school; however, SCE funds may not be used supplement the district’s basic fund allotment.

SCE funds must be used to provide support programs and/or services that supplement the regular education program so that students at risk of dropping out of school can succeed in school. Therefore, all direct instructional costs must relate specifically to the SCE program and must be adequately documented.

Special education and career and technology are not programs specifically designed to meet the needs of state identified at-risk students. SCE expenditures should directly relate supplemental instructional services that assist in improving the student’s ability to meet the state's student performance standards.

62. May SCE funds be used to pay for construction costs or to purchase a portable building? These costs may not be charged to the 55% SCE direct cost allocation. The 55% must be used for direct services to improve instruction, reduce the dropout rate, and increase academic performance for students identified as at risk of dropping out of school.

63. May a schoolwide campus bypass the Title I requirement for “highly qualified staff” by funding uncertified core subject teachers with SCE funds?

No. An LEA must ensure that any teacher who is hired after the first day of the 2002-2003 school year is highly qualified as defined in 34CFR Section 200.56. All teachers of core academic subjects, whether or not they work in a program supported with Title I, Part A funds, must be highly qualified by the end of the 2006-2007 school year in accordance to P.L. 107-110, Sections 200.56 and 200.58.

View the Guidance for the Implementation of NCLB Highly Qualified Teacher Requirements located on the NCLB webpage at: http://www.tea.state.tx.us/nclb/PDF/hq_guidance_v4_06.pdf

64. May the SCE funds be used to elevate teacher and principal quality through recruitment, hiring and retention strategies and to increase the number of highly qualified teachers in the classroom and highly qualified principals and assistant principals in schools with SCE funds? The use of SCE funds to pay for any of the above-mentioned objectives does not meet the statutory purpose of SCE program. LEA may use Title II, Part A funds to fund these objectives.

Refer to http://ritter.tea.state.tx.us/nclb/newpolicy/title2a.pdf for additional guidance.

65. May the SCE funds be used to pay the costs of State tests required of new teachers to determine whether they have subject-matter competence or to assist them in meeting State certification requirements? No, funding the cost of State tests required of new teachers and assisting them in meeting State certification requirements does not meet the statutory purpose of SCE program. However, the LEA may use Title II, Part A funds to administer State certification exams required of new teachers (and available to existing teachers) to determine whether they have subject matter competency, and to assist them in meeting Texas certification requirements, e.g., by paying for the costs of additional required courses. http://ritter.tea.state.tx.us/nclb/newpolicy/title2a.pdf

66. Is an In-School Suspension (ISS) Program a DAEP?

No. An ISS Program is a disciplinary strategy used by a district or campus; it does not meet the DAEP requirements stated in TEC, Chapter 37; therefore ISS may not be funded with SCE.

67. Is the In-School Suspension (ISS) Program coded to program intent code 24 or 11? ISS would be coded to program intent code 11. Only activities that supplement the regular education program for students at risk of dropping out of school would be coded to program intent code 24. Refer to section 1.4.15.4 Compliance Monitoring - Program Intent Codes in the Financial Accountability System Resource Guide.

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68. Is it allowable to fund the base level services at the Juvenile Justice Alternative Education Program (JJAEP) with SCE funds (funds other than indirect cost)?

No. Statute only allows SCE funds to be used on a DAEP operated under Section 37.008; JJAEPs are operated under TEC, Section 37.011. The DAEP is a placement for students removed from the regular classroom under Section 37.002 or Section 37.006; the JJAEP is a placement for students expelled under Section 37.007.

Some school districts contract with the county to run a DAEP, which may be located in the same facility as the local JJAEP. If the school district’s DAEP is contracted with the county, the district may still use the allowable 18% to provide the DAEP under Section 37.008.

Consequently, a school district may not provide direct SCE funding for expelled students in a JJAEP operated under the guidelines indicated in the Texas Education Code, Section 37.011.

If the district were to allocate funds to the JJAEP, it would have to use Function Code 95 [indirect cost] to account for JJAEP expenditures.

69. May SCE fund nondisciplinary Alternative Education Programs? All direct costs attributed to “a program specifically designed to serve students at risk of dropping out of school, as defined by TEC Section 29.081” are eligible to be charged to the SCE allotment.

“A program specifically designed to serve students at risk of dropping out of school, as defined by TEC §29.081,” represents a temporary special program placement or setting, such as a nondisciplinary alternative education program, that provides special instruction or services for the period of time that the student is classified as at risk of dropping out of school. The district and campus improvement plans are to describe how students are entered and exited from the temporary special program placements or settings, and the direct costs attributed to these placements or settings are eligible to be charged to the SCE allotment.

70. May SCE fund Disciplinary Alternative Education Programs? In order to ensure that a sufficient amount of the SCE funds allotted to a district are available to supplement instructional programs and services, no more than 18 percent of the SCE funds may be used to fund the disciplinary alternative education programs established under the Texas Education Code, Section 37.008.

Texas Education Code, Section 42.152( c)(1) and the Financial Accountability System Resource Guide, Module 9, Section 9.2.4.1

71. What if a district needs a little more than the limited 18% for supplemental costs for the DAEP? An approved state waiver is required to use more than the limited 18%. The waiver is available annually to the public on the agency's website.

Upon an annual petition by a district’s board and a district’s site-based decision-making committee, presenting the reason for the need to spend supplemental SCE funds on the DAEP under §37.008, the commissioner may waive the 18% limitation. The district shall in its petition report the number of students in each grade level, by demographic subgroup, not making satisfactory progress under the state’s assessment system and submit the district/campus improvement plan for review.

Financial Accountability System Resource Guide, Section 9.2.4.1 and Texas Education Code, Section 42.152

72. May the DAEP be located on a regular school campus? Yes. Additionally, if the DAEP is located at the regular campus, this program must be identified and described in the regular campus’ campus improvement plan. If the DAEP is located on a separate campus, the DAEP must have its own campus improvement plan. http://tlo2.tlc.state.tx.us/statutes/docs/ED/content/htm/ed.002.00.000037.00.htm#37.008.00

73. May SCE funds be used to pay for study hall or study period?

No. SCE funds may only be used for costs of programs and/or services that are supplemental to the regular education program and are designed for students at risk of dropping out of school.

Study hall, or study period, is a term for a class period during the school day, wherein the students are not scheduled in an academic class. A study hall generally has assigned rooms and teachers or teacher's aides, who monitor the students. Students typically use this time towards completing homework or use this time to catch up on missing assignments or study for a test or quiz that they have the following day. Programs must be

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supplemental and specifically designed to serve students at risk of dropping out of school, as defined by TEC Section 29.081.

74. May SCE funds be used to pay for construction costs, administration costs or transportation costs? These charges may not be charged to the 55% SCE direct cost allocation. The 55% must be used for direct services to improve instruction, reduce the dropout rate, and increase academic performance for students identified as at risk of dropping out of school. Title 19 Texas Administrative Code (TAC) Chapter 105, Subchapter B Financial Accountability System Resource Guide, Section 9.2.4

75. May SCE (55% direct cost) fund PK? Districts reporting PK programs receive FSP funding for ½ day of PK through the regular program. SCE funds may only be used to supplement this regular education program.

SCE funds may be used to extend the day beyond the ½ day program for those students who meet the state or local eligibility criteria for at risk of dropping out of school; however, costs are not charged to the SCE allotment for providing services to ineligible PK students who are charged tuition.

76. May SCE (55% direct cost) funds be used to fund “other” duties, such as lunch duty, hall duty, or bus duty, assigned to supplemental educational aides?

No. SCE funds may only be used for costs of programs and/or services that are supplemental to the regular education program that are designed for students at risk of dropping out of school.

The term regular education program applies to basic instructional services to which all students are entitled. Therefore, services must be part of the delivery of academic instruction supplemental to the regular program.

Documentation should be maintained outlining the duties of each educational aide employed at the LEA (regardless of funding source). For each educational aide funded with SCE dollars, the LEA should (1) explain how the educational aide’s duties increase the opportunities for at risk students to meet the state’s academic achievement standards and (2) identify how the duties meet the guidelines of listed in the Texas Education Code, Section 42.152.

Examples of allowable duties for educational aides: One to one tutoring Assist classroom management

Provide computer lab assistance Provide instructional support under direct supervision of a teacher.

77. May SCE (55% direct cost) fully fund the dyslexia program?

No, this program is a state mandated program and SCE funds may only supplement the regular education program for students identified as at risk of dropping out of school. Texas Education Code, Section 42.152(c-1)(2) The Dyslexia Handbook – Revised 2007 http://www.tea.state.tx.us/curriculum/elar/2007EnglishHandbook.pdf

78. May SCE (55% direct cost) fully fund the bilingual program?

No, this program is a state mandated program (TEC §29.051) and SCE funds may only supplement the regular education program for students identified as at risk of dropping out of school.

Texas Education Code, Section 38.003 and Texas Education Code, Section 42.156

79. Is the purchase of snacks and allowable cost with SCE funds? Consistent with TEC 42.152(c), the use of SCE funds for food, including snacks or meals is not an allowable cost.

80. TEC, §38.017 requires schools to make an automated external defibrillator (AED) available at each campus. May SCE fund be used to purchase the defibrillators?

No, SCE funds are supplemental funds and cannot be used to meet state mandated rules, programs or positions. This rule also applies when SCE funds are used on a Title I, Part A schoolwide campus. SCE funds supplement the regular education program for students identified as at risk of dropping out of school.

81. May SCE (55% direct cost) fund a crime prevention program or fund (Truant) Safety Resource Officers?

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No. The purpose of SCE is to prevent students from dropping out of school and to improve student academic performance for students at risk of dropping out of school. A crime prevention program is for ensuring student safety not for preventing students from dropping out of school. The same would apply to funding security cameras/monitors and safety resource officers.

82. May SCE (55% direct cost) fund court-related children--liaison officers?

No. The Texas Education Code, Section mandates this duty and State Compensatory Education funds cannot be used to meet state mandated rules, programs or positions. The law states that each school district shall appoint at least one educator to act as liaison officer for court-related children who are enrolled in the district. The liaison officer shall provide counseling and services for each court-related child and the child's parents to establish or reestablish normal attendance and progress of the child in the school.

It is the responsibility of the liaison officer appointed in accordance with the Texas Education Code, Section 37.014, to assist students and teachers to ensure that students are provided the opportunity to complete all missed assignments.

83. May SCE (55% direct cost) fund a dog handler’s position or be used to hire/contract/purchase or care for a drug dog?

No. The purpose of SCE is to prevent students from dropping out of school and to improve student academic performance for students at risk of dropping out of school. Drug dogs are used for ensuring student safety and drug prevention not for preventing students from dropping out of school.

84. May SCE (55% direct cost) funds be used to promote the district’s safe, drug-free, gang-free, bully-free, and healthy environment?

No. The use of SCE funds to promote the district’s safe, drug-free, gang-free and healthy environment is not consistent with the legislatively-established purposes of the funds (TEC §42.152). The SCE services must be part of delivery of academic instruction supplemental to the regular program.

NOTE: (The Federal Partners in Bullying Prevention Steering Committee has partnered with the Interagency Working Group on Youth Programs to share information the federal government has prepared to help prevent and address bullying in communities. http://www.findyouthinfo.gov/spotlight_bullyingWorkgroup.shtml.)

85. May SCE (55% direct cost) funds be used to purchase gifts or prizes or to pay for entertainment expenses?

No. The purpose of SCE is to prevent students from dropping out of school and to improve student academic performance for students at risk of dropping out of school.

SCE funds may only be used for costs of programs and/or services that are supplemental to the regular education program and are designed for students at risk of dropping out of school. The term regular education program applies to basic instructional services to which all students are entitled.

86. May the 55% of SCE funds allocated to the campuses be used to provide teacher bonus, raises or incentive pay or “across the board” pay? These charges may not be charged to the 55% SCE direct cost allocation. The 55% must be used for direct services to improve instruction, reduce the dropout rate, and increase academic performance for students identified as at risk of dropping out of school.

87. May SCE (55% direct cost) funds be used to finance the cost of an additional planning period for teachers? No. The services must be part of delivery of academic instruction supplemental to the regular program. These funds are to be used for programs and/or services designed to supplement the regular education program for students identified as at risk of dropping out of school.

88. May SCE (55% direct cost) funds be used to operate an on-going day care for teen-age parents?

No. A district’s SCE program should be aligned with the TEC, Section 29.081 which requires the district to design and implement appropriate compensatory, intensive, or accelerated instructional services for students in the

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district’s schools that enable the students to be performing at grade level at the conclusion of the next regular school term.

Thus, SCE expenditures should directly relate to the student’s ability to learn the curriculum in order to perform at grade level. In addition to supplemental instructional programs, supplemental support services such as counseling may also contribute to improving student achievement. Consequently, direct SCE expenditures that provide general support for the parent such as diapers, wipes, car seats, and other baby products, job placement services, on-going day care, transportation for teenage parents and children to the site and to health care and social services appointments, etc. would not qualify.

89. May SCE (55% direct cost) funds be used to operate an after school care program (latch-key program) for children? No. The services must be part of delivery of academic instruction supplemental to the regular program. In contrast, programs such after school tutoring for students at risk of dropping out of school would qualify.

90. May SCE (55% direct cost) funds be used to supplement the Communities in Schools program? In accordance with TEC §42.152(c), a district shall use its SCE allotment to fund supplemental programs and services designed to eliminate any disparity in TAKS performance or disparity in the rates of high school completion between students at risk of dropping out of school, as defined in TEC Section 29.081, and all other students. Specifically, SCE funds may be used to meet the costs of providing a compensatory, intensive, or accelerated instruction program under TEC §29.081 or an alternative education program established under TEC §37.008 or to support a Title I program. One may observe that TEC §42.152(c) further states that in meeting the costs of providing a compensatory, intensive, or accelerated instruction program pursuant to TEC Section 29.081, the district shall use its SCE allotment for costs supplementary to the regular education program.

This includes costs for program and student evaluation, instructional materials and equipment and other supplies required for quality instruction, supplemental staff expenses, salary for teachers of at-risk students, smaller class size, and individualized instruction. Thus, in order for a district to use its SCE allotment for a Communities in Schools (CIS) program or any other strategy or activity that intended to address students at risk of dropping out of school, the district must design its SCE program based on the identified needs of students at risk of dropping out of school.

In determining the appropriate compensatory, intensive, or accelerated instructional programs and/or services for students at risk of dropping out of school, districts must use student performance data from the TAKS and other appropriate assessment instruments and achievement tests administered under Subchapter B, Chapter 39 of the TEC. In addressing the needs of students at risk of dropping out of school, the SCE program must be based upon the results of the district’s comprehensive needs assessment and be described in the campus improvement plan if the SCE program is implemented at the campus level or be described in the district improvement plan if the SCE program is implemented district wide.

In this context, the district must demonstrate that the use of SCE funds for a CIS program specifically addresses the identified needs of students at risk of dropping out of school. Because the CIS program provides services (e.g., abstinence or eating disorder under supportive guidance and counseling, tax preparation assistance under parental and family involvement, baby sitter/CPR certification classes or vocational training under career awareness/employment) that may not necessarily constitute a compensatory, intensive, or accelerated instruction program, it is incumbent upon the district to ensure that its participation in the CIS program and the services that it receives do in fact address the identified needs of students at risk of dropping out of school. Accordingly, the district’s use of the SCE allotment for CIS services must be adequately documented in the applicable DIP or CIPs. Additional guidance pertaining to the SCE program is located at: http://www.tea.state.tx.us/index4.aspx?id=3819

91. May SCE (55% direct cost) funds be used to provide services to a private school in the district’s boundaries?

No. Students served with SCE funds must be students of the school district who meet the eligibility criteria as stated in Section 29.081 of the Texas Education Code.

92. How may SCE (55% direct cost) funds be used to fund a mentoring program for at risk students? Senate Bill 16 of the 78th Legislature also amended Subchapter C, Chapter 29, of the Texas Education Code by adding Section 29.089, relating to mentoring services. According to Section 29.089, programs that provide mentoring services to students at risk of dropping out of school, as defined by Section 29.081, are also eligible to

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be charged to the state compensatory education allotment. Before the LEA provides a mentoring program, adequate planning and research must be conducted to determine what types of programs are capable of achieving the many goals, including improved academic performance and attendance in mentored youth. It is imperative that programs implement proven, research-based best practices if they are to achieve their desired outcome. As with all other services provided for students at risk of dropping out of school, a needs assessment must be conducted to aide in the development of the programs’ scope of services. The analysis of the results of the assessment should provide the foundation that is critical in designing a program that can be integrated into raising the academic success of students at risk of dropping out of school.

Activities offered by the mentoring programs may include homework completion and assistance, supplemental academic classes, academic games and activities, computer-assisted instruction and educational games, one-on-one tutoring, and reading, writing, and vocabulary activities. The What Works Clearinghouse (WWC) releases new intervention reports, topic reports, practice guides and quick reviews throughout the year. Use the What’s New archive to browse releases from the past year. http://ies.ed.gov/ncee/wwc/whatsnew/index.asp?Date=6/1/2009

Note: Prior to implementing the mentoring program, the LEA should have established policies and procedures which include the screening of all potential mentors including background checks; training and support for mentors and program staff on an ongoing basis; activities for mentors and students; and established procedures for supervising and monitoring of mentoring relationships.

93. May SCE (55% direct cost) funds be used to fund the cost of the development and implementation of personal graduation plans? No, SCE funds are supplemental funds and cannot be used to meet state mandated rules, programs or positions. Senate Bill 1108, passed (during the 78th Texas Legislature, Regular Session, 2003), a mandate that a school principal designate a guidance counselor, teacher, or other appropriate individual to develop and implement a personal graduation plan for each student in junior high, middle school, or high school who did not perform satisfactorily on an assessment instrument administered under Texas Education Code, Chapter 39, Subchapter B, or who is not likely to receive a high school diploma before the fifth school year following the student’s enrollment in grade 9 (as determined by the district) (TEC §28.0212). [Refer to TEA Correspondence dated October 23, 2003.] http://ritter.tea.state.tx.us/taa/stanprog102303.html

94. May SCE (55% direct cost) funds be used to fund the cost of dual enrollment courses for which students receive both high school and college credit? No. Expenditures for activities or purposes other than regular public education may not be paid from the 55 percent SCE direct cost allocation. SCE funds must be used to provide support programs and/or services that supplement the regular education program so that students at risk of dropping out of school can succeed in school. However, in accordance with the Texas Education Code, §39.234(a), the high school allotment funds may be spent on this activity.

95. May SCE funds (direct cost - 55%) be used to fund or supplement the following:

• Banquets, award ceremonies, celebrations, door prizes, prom dresses, pep rallies or food costs? • Trophies used for “student of the month”, A/B honor roll, “A” honor roll and all end of year events? • Drug dogs, drug testing, drug treatment, red ribbons, PA systems, security mirrors/monitors, cameras,

drug/gang/bulling prevention or defibrillators? • Furniture, door mats, murals, banners, display cases, clinic/nurse supplies, school nurses, rock climbing walls,

bike racks or custom or outdoor signs? • Library equipment, library supplies or yearly campus library budget; laminating machines; library books

unrelated to the SCE program? • Gifts, promotional items, memorabilia, or souvenirs for staff, students, parents, administrators, coaches,

board members or community (such as T-shirts, caps, tote bags, key chains, imprinted pens)? • Meals, snacks, bottled water, or food costs? Meals for parents? Meals for board members? • Athletics, PE teachers, PE aides, PE, playground equipment or gym equipment, sport uniforms or

megaphones? • “Supplemental” positions or duties not associated to intensive instruction, such as crossing guards, nurses,

librarians, counselors, parent/community liaisons, psychologists, central office personnel, assistant principals? • Staff development unrelated to the SCE program? Visiting teachers?

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• Family/Adult literacy programs, Parent Involvement/Family/Community/Youth Centers? GED/ adult basic instruction? Testing of gifted and talented students, special education students or other programs unrelated to the SCE program?

• Backpacks, student handbooks, student ID badges, year books, school newspaper or campus marquee? • Entertainment, recreation, reward trips, social events or proms? • Reward trips, or trips to amusement parks, restaurants, swimming pools or theater? • UIL, music, fine arts, cheerleading or athletic events? • Lawn maintenance, pest control? Fire alarm inspections? Plant maintenance? • Custodial Staff, Supplies/Equipment/Uniforms? • Stipends- such as UIL, department head, subject area, LEP, and sports? No. The services must be part of delivery of academic instruction supplemental to the regular program and be reflected in the comprehensive needs assessment. In contrast, programs such after school tutoring for students at risk of dropping out of school would qualify. Additionally, all costs must be reasonable and necessary. NOTE: This answer also applies to using SCE funds on a Title I, Part A schoolwide program.

96. May SCE (55% direct cost) funds be used to purchase incentives? Although not specifically addressed in the Financial Accountability System Resource Guide or the Texas Education Code, incentives are allowable only when reasonable in cost and when necessary to accomplish program objectives as noted in the campus improvement plan.

Program incentives and awards are an important part of conducting program activities. However, schools should examine closely the type of incentives or awards given to students for program participation in order to ensure the award or incentive does not appear to be a gift because gifts, or items that appear to be gifts, are prohibited by the state constitution. Acceptable awards and incentives include certificates, plaques, ribbons, and small trophies nominal in cost, or inexpensive instructionally related items such as pens/pencils to be used in the classroom.

When faced with the question of whether certain positions, programs, strategies or activities may possibly be funded with SCE dollars, the district must keep in mind that purpose of the SCE program is to improve student performance through direct instructional services to students at risk of dropping out of school. The more removed services are from the student, the more the resources are diluted and the more difficult it becomes for the school district to defend and evaluate the use of the SCE funds and justify the effectiveness of the program in improving student performance. All expenditures using SCE funds must be reasonable and necessary. It helps to determine if the expenditure is reasonable by picturing the district having to justify the expenditure to an auditor. Accordingly, school personnel need to ensure that all requests for incentives meet the guidelines listed above to refrain from having an audit concern and being required to repay funds for inappropriate expenditures.

ADDITIONAL INFORMATION

• When faced with the question of whether a certain position, program or activity may possibly be funded with SCE dollars, keep the following in mind:

• The purpose of the SCE program is to improve student performance through direct instructional services to students at risk of dropping out of school.

• The more removed services are from the student, the more the resources are diluted and the more difficult it becomes for the school district to defend the use of the SCE funds and justify the effectiveness of the program in improving student performance.

• LEA’s are prohibited from using FSP SCE resource allocations for students at risk of dropping out of school to supplant resource allocations for the regular education program.

Ensure that positions funded with SCE:

• provide direct instruction/services to at-risk students tied to foundation curriculum; • are supplemental to the basic instructional program; and are indentified in the district and campus improvement

plan and meet a need indentified in the comprehensive needs assessment.

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Keep in mind:

• Any program activity, program personnel, or program materials required by federal law, state law or State Board of Education rule may not be funded with SCE funds.

• SCE funds must be used to provide support programs and/or services that supplement the regular education program so that students at risk of dropping out of school can succeed in school. Simply because a district may need more of a certain position or a position may appear “supplemental” to the district’s budget does not mean that this position is supplemental to the SCE program.

• LEAs are required to evaluate the effectiveness of their designated SCE program and include the results of this evaluation in the district improvement plan or the charter school instructional plan.

• SCE resources must be redirected when evaluations indicate that programs and/or services are unsuccessful in producing desired results for students at risk of dropping out of school.

• All costs must be reasonable and necessary.

Additional SCE Questions:

SCE Program, student identification & the 110% calculation – consult with your ESC SCE contact

D/CIPs – contact your ESC SCE contact

SCE audits – contact Dahlinda Alaniz in the Division of Financial Audits at 512-463-9095

D/CIPs submission – contact Paul Moreno in the Division of Financial Audits at 512-463-9095

SCE Funding Allocations – contact the Division of State Funding at 512-463-9238

Question regarding the SCE program – contact your SCE ESC contact or the Division of Financial Audits at 512-463-9095.

Questions regarding the Title I program – consult with your ESC Title I contact or the NCLB Division at 512-463-9374

Additional WEB Links

Summary of Finances – www.tea.state.tx.us/school.finance/funding/sofweb3.html

Financial Accountability System Resource Guide Version 14.0 - http://www.tea.state.tx.us/index4.aspx?id=3819

High School Allotment Program - http://www.tea.state.tx.us/index4.aspx?id=4181

NCLB Program Coordination – www.tea.state.tx.us/nclb/

Texas Education Code – http://www.statutes.legis.state.tx.us/

Texas Homeless Education Office – www.utdanacenter.org/theo/

Dropout Prevention Site - http://www.tea.state.tx.us/dpchse/

Comprehensive Needs Assessment Overview - http://portal.esc20.net/portal/page/portal/NCLB/CNA.htm

TEA – www.tea.state.tx.us/

Regional Education Service Centers (ESCs) – www.tea.state.tx.us/ESC/

Chapter 37 / Discipline - Law and Order - http://www.tea.state.tx.us/index2.aspx?id=6653

Division of Financial Audits Web page - http://www.tea.state.tx.us/index4.aspx?id=3819

SCE presentations- http://www.tea.state.tx.us/index4.aspx?id=4138

SUBSCRIBE TO OUR MAILING LIST – go to the TEA MAILING LIST WEBPAGE & select FINANCIAL AUDITS from the dropdown menu http://miller.tea.state.tx.us/list/

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Campus Improvement Plan/Charter School Instructional Plan Information –

In addressing the needs of students at risk of dropping out of school, the state compensatory education program must be addressed in the comprehensive needs assessment and be described in the campus improvement plan if the program is implemented at the campus level or be described in the district improvement plan if the state compensatory education program is implemented district wide. The district/campus improvement plan or charter instructional plan, as appropriate, must

• Comprehensive needs assessment - conducted to identify the strengths and weaknesses of existing programs, practices, procedures, and activities; ensures the use of resources is carefully planned, supplemental and cost effective

also include the following:

• Total amount of state compensatory education funds allocated for resources and staff

• Identified strategies – specific strategies aligned with the comprehensive needs assessment

• Supplemental financial resources for state compensatory education - indication of the approximate dollar amounts for activities and/or strategies

• Supplemental FTEs for state compensatory education - shown for SCE activities involving personnel at both the district and campus level

• Measurable performance objectives - based on needs assessment data and stated in terms of what the student is expected to do, and stated in terms of measurable and/or observable behavior to ensure that the plan is resulting in academic improvement

• Timelines for monitoring strategies and reaching goals – specific schedule for data collection during the school year. This should be written in incremental units such as every three weeks, every month, (not August though May or “ongoing”), each semester, etc.

• Formative and summative evaluation criteria - Formative evaluation includes periodic measures that are utilized during the actual implementation of the interventions or strategies. The summative evaluation occurs at the end of the implementation period, to provide the overall project and process evaluation.

The plans for evaluating and monitoring improvement efforts are a critical component of the district comprehensive needs assessment. Inferences about the effectiveness of strategies and interventions can only be accurately made if it has been determined with a reasonable degree of certainty that strategies have been implemented as designed.

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APPENDIX D STATE BILINGUAL

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