Belton Independent School District. Regular Meeting. Monday, August 17, :00 PM

Transcription

1 Belton Independent School District Regular Meeting Monday, August 17, :00 PM

2 Agenda of Regular Meeting- The Board of Trustees Belton Independent School District Monday, August 17, 2009 A Regular meeting of the Board of Trustees of Belton Independent School District will be held August 17, 2009, beginning at 5:00 PM in the Board Room at the Belton ISD Administration Building, 400 North Wall, Belton, Texas. The subjects to be discussed or considered or upon which any formal action may be taken are as listed below. Items do not have to be taken in the order shown on this meeting notice. Unless removed from the consent agenda, items identified within the consent agenda will be acted on at one time. 1. Board Workshop 5 5:00 PM A Budget Workshop 2. Adjourn Workshop 3. Public Hearing 5:30 PM A. Budget Hearing to Discuss Budget and Proposed Tax Rate Adjourn Public Hearing 5. Regular Meeting 6:00 PM 6. Call to Order and Pledge of Allegiance 7. Recognitions A. Military Order of the World Wars Youth Leadership Conference Public Comments 9. Consent Agenda: Consider and Take Appropriate Action A. Minutes Regular Board Meeting Minutes Special Called Board Meeting Minutes 69 B. Financial Report for the Month Ending July 31, C. Budget Amendments State and Local Revenue, Amendment - Fund General Fund Expenditures, Amendment - Fund 199 D. Other Revenues, Grants from Private Sources Dallas and Melissa Everett E. Request for Proposal for Fundraising Products and Services RFP# (1R) F. Resolution for the Conveyance of Real Property to the City of Belton at Avenue D Site Superintendent's Report A. New Teacher Orientation B. Open House Announcements

3 C. Enrollment Projection 11. Consider, Discuss, and Take Appropriate Action Regarding the District and Campus Improvement Plans Presenter: Susan Kincannon Consider, Discuss, and Take Appropriate Action Regarding the Compensation Plans for All District Employees Presenter: Todd Schiller A. Wage and Salary Structures Consider, Discuss, and Take Appropriate Action Regarding Health Insurance Proposal and Rates for Presenter: Todd Schiller 14. Consider, Discuss, and Take Appropriate Action Regarding the Budget Adoption for the School Year Presenter: Eric Banfield 15. Consider, Discuss, and Take Appropriate Action Regarding the Tax Rate Adoption for the School Year Presenter: Eric Banfield 16. Consider, Discuss, and Take Appropriate Action Regarding Proposed Graduation Requirements Presenter: Susan Kincannon Discuss Calling A Bond Election on November 3, Presenter: Dr. Vivian Baker 18. Closed Session (Texas Government Code, Subchapter D and E) A. Personnel - to deliberate the appointment, employment, evaluation, reassignment, duties, discipline, or dismissal of a public officer or employee, or to hear a complaint or charge against an officer or employee. Texas Government Code Section Superintendent Salary B. Consultation with Attorney - to consult with its attorney the board seeks advice about pending or contemplated litigation. Texas Government Code, Section C. Real Property - to deliberate the purchase, exchange, lease, or value of real property. Texas Government Code Section Reconvene in Open Session and Take Action, if any, on Items Discussed in Closed Session A. Consider Approval of Superintendent Salary 20. Consider, Discuss, and Take Appropriate Action Regarding the Employment, Resignation, and Addition of District Employees Presenter: Todd Schiller 178

4 21. Consider, Discuss, and Take Appropriate Action Regarding the Appraisal Calendar and PDAS Appraisers for Presenter: Todd Schiller Consider, Discuss, and Take Appropriate Action Regarding the Dual 185 Credit Partnership Agreements Presenter: Darrell Becker A. Texas State Technical College Waco 187 B. University of Mary Hardin Baylor 189 C. Temple College 197 D. Area Technical Center MOU 200 E. Texas Bioscience Institute Contract Consider, Discuss, and Take Appropriate Action Regarding the Revision to Board Policy DEC (LOCAL) Compensation and Benefits: Leaves and Absences, 2nd Reading Presenter: Todd Schiller Name Delegate and Alternate to TASB/TASA Convention Presenter: Randy Pittenger 25. Issues/Concerns for Future Agenda or Administrative Reports 26. Calendar of Events Adjourn The Board encourages comments from citizens of the District or from District employees. Anyone wishing to speak, either as an individual or as a representative of a group, may do so at this time. The Board asks that comments pertain to public education issues and be no longer than 5 minutes. Remember that the Board may not discuss any issues or act upon any issues that are not posted on our agenda for tonight s meeting. If an issue mentioned is listed on tonight s agenda, the Board will defer discussion of the issue until the appropriate time during the meeting. In addition, the Board has adopted complaint policies that are designed to secure at the lowest administrative level, a prompt and equitable resolution of complaints and concerns. Complaints brought by students or their parents may be heard in accordance with policies FNG (LEGAL) and FNG (LOCAL); by employees, in accordance with policies DGBA (LEGAL) and DGBA (LOCAL); and by citizens, in accordance with policy GF (LOCAL). Each of these processes provides that, if a resolution cannot be achieved administratively, the person may appeal the administrative decision to the Board as a properly posted agenda item. Copies of our District policies on public participation in meetings and filing complaints are available in the Superintendent s Office.

5 Budget Hearing August 17, School Year Objectives Belton ISD Budget Priorities Legislative Update Assumptions Expenditure Budget General Fund Handouts Calendar Discussion/Comments 5 1

6 Belton ISD Priorities Improving Instruction Improving Student Achievement, especially as measured by TAKS Maintaining instructional priorities and programs Maintaining comparable Salaries Implementing and monitoring well defined processes Maintaining effective and efficient operations Legislative Update Key Items of Note Under the hold-harmless target revenue finance system, new revenue is generated only by growth in students (ADA) Recent legislative session included additional revenue of a minimum $120 per WADA Schedules will be adjusted following clarification of Federal stimulus awards Still waiting TEA notification for the Pre-K Expansion Grant which supports our full day Pre-K program 6 2

7 Assumptions M&O and I&S budgeted collections on levy are projected using a 98.5% collection rate (including delinquent taxes) M&O tax rate of $1.170 I&S tax rate of $0.241, the same as in 2009 with the use of unencumbered I&S balances Estimates include the increase of $120 per WADA in new revenue and the move of the High School allotment to the General Fund ($647,000) from Fund 428 Budgeted Average Daily Attendance (ADA) of 8,200 includes an increase of 250 ADA over the previous year Assumptions Certified taxable values from the Tax Appraisal District increased $53,277,840 over the preliminary values. Adjusted total of $1,777,242,532 Assessed Value $2,532,504,260 Total Exemptions (506,910,871) Net Taxable 2,025,593,389 Freeze Taxable(65+) (246,572,878) Adjustments (1,777,979) Adjusted Taxable $1,777,242,

8 Assumptions Freeze Taxable(65+) (246,572,878) Adjustments (1,777,979) Adjusted Taxable $1,777,242,532 Expenditure Budget - Drivers General Fund Salary Costs - $53,432,117 Includes projected new positions for growth Adjustments for inflationary cost increases Salary increases for current personnel Other Utilities - $2,700,000 Fuel $400,000 Lease & Debt payments - $617,743 Property Insurance $285,

9 Expenditure Budget - Changes General Fund Salary Costs are increasing for enrollment growth, benefit costs and annual increases to salary schedules Contracted services budgets will increase for utility costs, other services, and the additional SRO officer at the High School Supply budget totals are increasing for projects for district programs Lease payments are increasing for the most recent bus purchase Capital Outlay is decreasing due to the completion of the administration building and other one-time projects, as well as for the purchase of school buses and software systems..\..\..\..\desktop\r Pie By Exp Source General Fund 2010.jpg..\..\..\..\Desktop\R Pie By Exp Source General Fund 2010.jpg 9 5

10 Handouts Combined Budget Summary for Budgets to be Adopted Proposed budgets for adoption: General Fund 199, Child Nutrition Fund 240, Interest and Sinking Fund 511, & Revenue Bond Fund 515 General Fund three year comparison by major object General Fund two year comparison, function by major object Handouts General Fund Budget Three year projections Budget Reconciliation for all funds: General, Special Revenue, Debt Service, & Construction Funds Special Revenue Funds by Major Object Seven year revenue and expenditure history through 2008 major cost drivers FTEs, enrollments, & ADA Summary of Finance data, calculated data (holdharmless), & calculated revenue 10 6

11 General Fund Budget General Fund Budget 11 7

12 General Fund Budget General Fund Budget 12 8

13 Calendar Today Adopt the budgets for the School Year Adopt the tax rates for the School Year Discussion Questions Comments 13 9

14 BELTON ISD School Year Proposed Budget Totals for Board Adoption Fund 199 Fund 240 Fund 511 Fund 515 By Function General Fund Child Debt Revenue Nutrition Service Bond Revenues-By Object Local Sources $ 23,263,052 $1,724,000 $4,616,665 $77,500 State Sources $ 41,462,188 $95,000 $2,592,774 $0 Federal Sources $ 362,000 $2,324,996 $0 $0 Revenue Total Revenues $ 65,087,240 $4,143,996 $7,209,439 $77,500 $ 76,518,175 Expenditures-By Function 11-Instruction $ 34,805, Instructional resources & media services $ 921, Curriculum & staff development $ 670, Instructional leadership $ 1,566, School leadership $ 3,609, Guidance, counseling, & evaluation services $ 2,195, Social work services $ 356, Health services $ 733, Student transportation $ 3,138, Child Nutrition $ - $4,143, Cocurricular/extracurricular activities $ 2,513, General administration $ 2,298, Plant maintenance and operations $ 9,084, Security and monitoring services $ 386, Data processing services $ 1,373, Community services $ 184, Debt Service $ 617,743 $7,127,923 $81, Facilities acquisition and construction $ 575, Payments to fiscal agent $ 1, Payments to JJAEP $ 55,000 Expenditure Total Expenditures $ 65,087,240 $4,143,996 $7,127,923 $81,675 $ 76,440,834 14

15 BELTON ISD School Year General Fund 199 Budget Comparison By Function Annual Budget Amended Proposed Difference Percent Increase Revenues-By Object Local Sources 22,219,929 $ 23,263,052 1,043, % State Sources 39,524,777 $ 41,462,188 1,937, % Federal Sources 175,000 $ 362, , % Total Revenues 61,919,706 65,087,240 3,167, % Expenditures-By Function 11-Instruction 32,644,921 34,805,232 2,160, % 12- Instructional resources & media services 894, ,885 27, % 13- Curriculum & staff development 660, ,344 9, % 21- Instructional leadership 1,412,130 1,566, , % 23- School leadership 3,439,993 3,609, , % 31- Guidance, counseling, & evaluation services 2,182,767 2,195,490 12, % 32- Social work services 303, ,063 52, % 33- Health services 711, ,513 21, % 34- Student transportation 3,577,878 3,138,083 (439,795) -12.3% 35- Child Nutrition Cocurricular/extracurricular activities 2,149,712 2,513, , % 41- General administration 2,069,342 2,298, , % 51- Plant maintenance and operations 8,352,048 9,084, , % 52- Security and monitoring services 274, , , % 53- Data processing services 1,887,538 1,373,157 (514,381) -27.3% 61- Community services 155, ,596 28, % 71- Debt Service 463, , , % 81- Facilities acquisition and construction 2,305, ,602 (1,729,398) -75.0% 93- Payments to fiscal agent 1,500 1, Payments to JJAEP 55,000 55, % Total Expenditures 63,541,755 65,087,240 1,545, % Operating Transfers Other resources 711,000 0 Other uses 0 0 Total Operating Transfers 711,000 0 Fund Balance - September 1 10,538,280 10,627,231 Fund Balance, Ending (Budget Basis) 10,627,231 10,627,231 15

16 BELTON ISD School Year Child Nutrition Fund 240 Budget Comparison By Function Annual Budget Amended Proposed Difference Percent Increase Revenues-By Object Local Sources 1,672,984 1,724,000 51, % State Sources 90,000 95,000 5, % Federal Sources 1,987,154 2,324, , % Total Revenues 3,750,138 4,143, , % Expenditures-By Function 35 - Child Nutrition 3,840,328 4,143, , % Total Expenditures 3,840,328 4,143, , % Operating Transfers Other resources 0 0 Other uses 0 0 Total Operating Transfers 0 0 Fund Balance - September 1 500, ,466 Fund Balance, Ending (Budget Basis) 410, ,466 16

17 BELTON ISD School Year Interest & Sinking, Debt Service Fund 511 Budget Comparison By Function Annual Budget Amended Proposed Difference Percent Increase Revenues-By Object Local Sources 4,419,324 4,616, , % State Sources 3,048,399 2,592, , % Federal Sources Total Revenues 7,467,723 7,209, , % Expenditures-By Function Function 71 7,261,744 7,127, , % Total Expenditures 7,261,744 7,127, , % Operating Transfers Other resources 0 0 Other uses 0 0 Total Operating Transfers 0 0 Fund Balance - September 1 1,082,226 1,288,205 Fund Balance, Ending (Budget Basis) 1,288,205 1,369,721 17

18 BELTON ISD School Year Revenue Bond, Debt Service Fund 515 Budget Comparison By Function Annual Budget Amended Proposed Difference Percent Increase Revenues-By Object Local Sources 73,500 77,500 4, % State Sources Federal Sources Total Revenues 73,500 77,500 4, % Expenditures-By Function Function 71 81,225 81, % Total Expenditures 81,225 81, % Operating Transfers Other resources 0 0 Other uses 0 0 Total Operating Transfers 0 0 Fund Balance - September 1 91,055 83,330 Fund Balance, Ending (Budget Basis) 83,330 79,155 18

19 General Fund Three Year Comparison BELTON ISD - Budget Process By Major Object A B C D E F G 4/30/2008 Adopted 4/30/2009 C - A Planning F - C Fiscal Year Net Change %Chg Net Change %Chg Enrollment % % ADA % % Revenues * * * Local Revenue $ 18,319,331 $ 22,241,700 $ 22,276,725 3,957, % $ 23,263, , % State Revenue $ 37,000,693 $ 39,515,867 $ 39,524,777 2,524, % $ 41,462,188 1,937, % Federal Revenue $ 189,087 $ 175,000 $ 225,901 36, % $ 362, , % TOTAL $ 55,509,111 $ 61,932,567 $ 62,027,403 6,518, % $ 65,087,240 3,059, % 19 Expenditures Payroll Costs $ 45,562,927 $ 49,862,566 $ 49,845,568 $ 4,282, % $ 53,432,117 $ 3,586, % Benefits $ 4,378,097 $ 4,842,212 $ 4,842,693 $ 464, % $ 5,192,378 $349, % TRS on Behalf $ 2,600,000 $ 2,600,000 $ 2,600,000 $0 0.00% $ 2,600,000 $0 0.00% Salaries $ 38,584,830 $ 42,420,354 $ 42,402,875 $3,818, % $ 45,639,739 $3,236, % Professional & Contracted Services $ 4,670,877 $ 4,746,562 $ 4,785,129 $114, % $ 5,121,177 $ 336, % Supplies and Materials $ 3,062,817 $ 3,213,520 $ 3,381,916 $319, % $ 3,639,582 $ 257, % Other Operating Expenses $ 1,246,088 $ 1,151,392 $ 1,239,966 ($6,122) -0.49% $ 1,192,514 $ (47,452) -3.83% Debt Service $ 328,488 $ 463,433 $ 463,433 $134, % $ 617,743 $ 154, % Capital Outlay $ 2,371,119 $ 2,495,094 $ 3,906,440 $1,535, % $ 1,084,107 $ (2,822,333) % TOTAL $ 57,242,316 $ 61,932,567 $ 63,622,452 $6,380, % $ 65,087,240 $ 1,464, % Difference $ (1,733,205) $ 0 $ (1,595,050) $ - Other Resources/Uses $ 672,614 $ - $ 1,050,962 $ - $ (1,060,591) $ 0 $ (544,088) <Projects/FB $ - 8/10/2009

20 BELTON ISD BUDGET General Fund - Function By Major Object 20 FUNCTION OBJECT DEFINITIONS NOTES 11-Instruction 6100-Payroll Classroom teachers, substitutes, teacher aides, staff working in classrooms $31,203,153 $32,998, Contracted Services Homebound instruction, special education, instructional services, upkeep/repairs to instructional computer labs, testing materials admininistered by teachers, vehicles for drivers ed & instructional purposes, truancy $238,588 $273,818 New personnel & salary increases Supplies Instructional supplies $1,108,898 $1,418,762 CATE program growth, other supplies Travel & Other $81,916 $78,735 Classroom teacher professional development travel & meals, student travel & meals (field trips) student awards Capital Outlay Technology equipment for classrooms, furniture for classrooms $12,369 $35, TOTAL $32,644,924 $34,805, Media Services 6100-Payroll Contracted Services Librarians, librarian aides - planning the use of the library by students, teachers Upkeep and repairs to media library and resource center materials/equipment Supplies Library books, films, videos, CD ROM disks, other media maintained by resource center or library, supplies for binding & repairing books $749,258 $766,624 Salary increases $1,959 $6,320 $138,124 $137,941 FUNCTION OBJECT DEFINITIONS NOTES

21 BELTON ISD BUDGET General Fund - Function By Major Object Travel & Professional development, travel $5,500 $11,000 Other and meals Capital Furniture & equipment for library $0 $0 Outlay 12 - TOTAL $894,842 $921, Curriculum Development & Staff Development Payroll Staff that develop instruction, prepare/conduct inservice, substitute pay for instructional staff attending staff development, Asst. Superintendent for Curriculum salary, subject area/grade level department heads Contracted Services Fees for outside consultants conducting training for instructional staff, tuition/fees for instructional staff to attend college for additional hours, Region Service Center training, upkeep and repairs to equipment used for curriculum development & inservice training $515,082 $563,927 Salary increases $31,913 $30, Supplies Supplies and materials for curriculum development or inservice training Travel & Other Travel/subsistence for instructional related staff to attend inservice, meetings, conferences $23,389 $21,239 $90,048 $54,215 One time purchases Capital Equipment used for curriculum $0 $0 Outlay development/inservice training 13 - TOTAL $660,432 $670, Payroll Instructional supervisors, special $1,274,795 $1,428,571 Instructional Leadership population or education program coordinators, Director of special New personnel & salary increases FUNCTION OBJECT DEFINITIONS NOTES

22 Contracted Services Upkeep/repairs to materials & equipment related to instructional leadership BELTON ISD BUDGET General Fund - Function By Major Object $35,752 $28, Supplies Materials related to instructional $61,113 $68,365 leadership Travel & Travel for identified for positions $40,470 $41,400 Other (special education director) Capital Equipment related to instructional $0 $0 Outlay leadership 21 - TOTAL $1,412,130 $1,566, School Leadership Payroll Principals, assistant principals & related staff (record, compile, report pupil attendance data, student grades, principal office staff Contracted Services Upkeep and repairs to equipment related to school leadership (principal's office) Supplies Expenditures related to teacher appraisal, supplies for principal office $3,284,587 $3,434,830 $31,482 $31,632 $80,999 $80, Travel & Training/Conference for principal $42,926 $62,270 Other office staff Capital Equipment related to school $0 $0 Outlay leadership (principal office) 23 - TOTAL $3,439,993 $3,609,132 New personnel & salary increases 31 - Guidance & Counseling Payroll Counselors & related staff, psychologist, psychiatrists, $2,056,666 $2,073,448 Salary increases

23 BELTON ISD BUDGET General Fund - Function By Major Object FUNCTION OBJECT DEFINITIONS NOTES Contracted Mental health screening, contracted $8,748 $8,857 Services testing services for standardized tests, placement services, upkeep and repairs of equipment related to counseling services Supplies Student testing supplies & materials, supplies for maintaining information on course of study for each student, maintaining information on home and family background $101,746 $98, Travel & Training/conference for counseling $15,608 $14,967 Other staff Capital Equipment related to guidance & $0 $0 Outlay counseling services 31 - TOTAL $2,182,767 $2,195, Social Work Payroll Truant & attendance officers, $190,407 $195,975 personnel transferring migrant records, social workers Contracted Services, Communities In Schools $110,565 $157,963 Services Supplies Supplies related to social work $845 $850 services Travel Equipment related to social work $1,280 $1,275 services 32 - TOTAL $303,097 $356, Health Services Payroll School physicians, nurses, nurses' aides used to maintain health of students or provide health services $680,812 $707,113 Salary increases

24 BELTON ISD BUDGET General Fund - Function By Major Object FUNCTION OBJECT DEFINITIONS NOTES Contracted Contracted medical services - doctor $1,345 $1,230 Services visits, dental visits, vision services, nurses services, medicate administrative expenditures, upkeep and repairs to equipment related to health services Supplies Medical and health supplies for the $20,889 $20,954 use of students inoculations Travel & Travel for nurses' staff - conference, $2,516 $4,216 Other training, meetings Capital Purchase of equipment $0 $0 Outlay 33 - TOTAL $705,562 $733, Student Transportation - Not Extracurricular) Payroll Transportation supervisors, directors, bus drivers, bus monitors, bus maintenance personnel Contracted Services Contracted Repair of buses, bus driver physicals, drug testing for personnel, busdriver training & certification $1,860,281 $2,352,883 $71,570 $71,570 Salary increases and expected driver costs Supplies Fuel, tires, etc. for buses, expenses $648,807 $546,360 for bus drivers Fuel cost decrease Travel & Training, fleet insurance $76,620 $82,670 Other Capital Outlay Purchase of school buses, maintenance shop equipment, $920,600 $84,600 cameras for buses 34 - TOTAL $3,577,878 $3,138,083 Prior year purchase of school buses Food Service Payroll Food service supervisors, directors and related staff, cooks, snack bar staff $0 $0 Special Revenue, not a General Fund line item.

25 BELTON ISD BUDGET General Fund - Function By Major Object FUNCTION OBJECT DEFINITIONS NOTES Contracted Costs for purposes of transporting $0 Services food (+$700 Audit) Supplies Food purchases, nonfood purchases such as plates, silverware, napkins, etc. essential to providing food services to students, commodities $0 $ Travel & Training/conferences, meetings for $0 $0 Other food service dept. staff Capital Purchase of food service equipment $0 $0 Outlay 35-TOTAL $0 $ Cocurricular & Extracurricular Payroll Athletic salary supplements paid exclusively for coaching, directing or sponsoring athletics, drill team, pep squad or cheerleaders, athletic directors, assistants, and trainers Contracted Services Physical examinations for purposes of athletics, game officials, gatekeepers, timers, scorekeepers at athletic events, maintenance and repair on athletic equipment, student drug testing, expenditures and expenses for insurance to cover student injuries that take place while participating in athletics Supplies Medical and health supplies to be used for athletics, athletic supplies, items for resale in an activity fund $1,290,525 $1,551,832 $210,821 $173,843 $305,447 $370,933 New personnel & salary increases

26 BELTON ISD BUDGET General Fund - Function By Major Object FUNCTION OBJECT DEFINITIONS NOTES Travel & Other Travel for band directors, sponsors, students including meals and lodging, travel for coaches trainers, sponsors and students including meals and lodging, membership fees and dues for coaches, awards $342,919 $329, Capital Uniforms (band and athletic, athletic $0 $88,000 Outlay equipment) 36 - TOTAL $2,149,712 $2,513, General Administration Payroll Superintendent salary, salaries related to: Office of superintendent, budgeting, accounting, fiscal affairs, payroll and internal auditing, property accounting, inventory, purchasing, human resources, tax office services, textbook custodian, support services for aggregating attendance reports, legal and risk management, planning and research, community and public relations Contracted Services Legal services, audit services, tax appraisal & collection, insurance, inventory, records management, PEIMS software, board policy services, risk management $1,183,900 $1,377,035 Salary increases $534,804 $555,579

27 BELTON ISD BUDGET General Fund - Function By Major Object 27 FUNCTION OBJECT DEFINITIONS NOTES Supplies Expenses related to office of $126,546 $130,366 superintendent, expenses related to budgeting, accounting, fiscal affairs, payroll, internal auditing, property accounting, inventory, Purchasing, human resources, tax office, attendance accounting, PEIMS, risk management, planning and research, community public relations, expenses for bonding administrative personnel, costs associated with records management Travel & Travel for conference, training, $209,592 $221,318 Other meetings for personnel identified in 6100, bonding liability insurance for board of trustees and administrative personnel, election expenses, district fees and dues Capital Equipment for central office $14,500 $14,500 Outlay 41 - TOTAL $2,069,342 $2,298, Plant maintenance & Operations Payroll Salaries for janitorial services, building maintenance, grounds, supervisors, directions, assistant superintendents, warehouse operations $4,165,581 $4,533,131 Salary increases and new personnel.

28 BELTON ISD BUDGET General Fund - Function By Major Object FUNCTION OBJECT DEFINITIONS NOTES Contracted Grounds services, electrical, $3,264,353 $3,409,607 Services plumbing, computer, telephones, facility repair, disposal services, water, electricity, gas, sewer, pest control, HVAC, security systems. Utility increases Supplies Janitorial supplies, maintenance supplies, grounds upkeep supplies $538,496 $616, Travel & Other Capital Outlay Employee travel-training, conferences, meetings, property insurance, awards Vehicles purchased for plant maintenance and operation, equipment $274,870 $254,743 $108,749 $270, TOTAL $8,352,048 $9,084, Security & Monitoring Payroll Security guards, hall monitors for $213,974 $242,538 security purposes, school bus security monitors, school crossing guards, campus police, security at school sponsored events Salary increases Contracted Security at school-sponsored events, $50,000 $125,000 Services school crossing guards, canine service-drug search SRO officers at the High School Supplies Supplies for safekeeping of students $11,000 $19,000 and staff Travel & Other Training expenses $0 $0

29 BELTON ISD BUDGET General Fund - Function By Major Object FUNCTION OBJECT DEFINITIONS NOTES Capital Security vehicles, telephones, $0 $0 Outlay radios, hand-held communication devices, equipment for the safekeeping of students and staff, including metal detectors, drug dogs, video monitors, security cameras, etc TOTAL $274,974 $386, Data Processing Services Payroll Salaries for PC networks that include student and general administrative software and serve multiple functions, network managers for noninstructional networks, managers for minicomputers that include student and general administrative software, managers for mainframe computers that include student and general administrative software, Management Information Services directors. $1,086,417 $1,076, Contracted Services Services related to networks, mainframes, minicomputers, etc. $155,060 $160, Supplies Supplies for department, $60,488 $88,938 hardware/software maintenance Travel & Training, conferences, meetings $31,077 $30,877 Other Capital Outlay Building purchase & construction $554,496 $16,000 Student software system and other prior year technology projects TOTAL $1,887,538 $1,373,157

30 BELTON ISD BUDGET General Fund - Function By Major Object FUNCTION OBJECT DEFINITIONS NOTES 61-Comm Ser 6100-Payroll $115,505 $128,546 Salary increases and new personnel Con Ser $20,000 $31, Supplies $16,000 $20, Travel $4,100 $4, TOTAL $155,605 $184, Debt Service $6,500 $463,433 $617,743 Increase for 2009 bus lease 71-TOTAL $463,433 $617, Facilities Acquisition & Construction Capital Outlay Building purchase & construction $2,278,731 $575,602 Line items for captial outlay CATE Consortium Planning 95 - JJAEP Killeen 6400-Cont Serv $1,500 $1, Cont Serv $55,000 $55,000

31 BELTON ISD - Three Year Budget Projections Students in Weighted Avg. Daily Attend. (WADA) 9,981 10,297 10,613 10,947 District ADA 7,955 8,200 8,450 8,700 High School ADA 2,289 2,355 2,418 2,479 Teachers, Librarians, Counselors REVENUE TARGET 49,602,813 53,286,082 54,929,485 57,398,258 Full-time staff (no administrators, teachers...) Other part-time staff ADDITIONAL Revenue #1 - Staff Allotment ($500/250) 278, , , ,750 ADDITIONAL Revenue #2 - Rider 86 Allotment ($23.63) 235,864 Golden / Copper Pennies above compressed rate Golden Revenue #3 - Level 2 of Tier II State/Local 3,423,430 3,738,511 3,937,409 4,181,327 Copper Revenue #4 - Level 3 of Tier II State/Local 3,931,787 3,645,494 3,764,409 3,921,333 Comptroller's CPTD Property Value 1,605,561,970 1,815,661,524 1,880,500,000 1,958,355, GENERAL FUND 199 REVENUE 57,471,894 61,097,128 63,028,803 65,904,668 State Revenue & Local Tax Collections Target Revenue % of Total State M&O Revenue 85.96% 86.87% 86.81% 86.75% Other Local Revenues (Interest, gate receipts ) $1,609,607 $1,020,112 $1,250,000 $1,400,000 Other State Revenue (TEEM, ) $120,000 $8,000 $8,000 $8,000 TRS On Behalf $2,600,000 $2,600,000 $2,600,000 $2,600,000 General Fund Federal Revenue (Impact Aid ) $360,866 $362,000 $365,000 $365,000 Other Resources $1,050,962 TOTAL GENERAL FUND 199 REVENUE $63,213,329 $65,087,240 $67,251,803 $70,277, Payroll Costs $49,845,568 $53,432,117 $56,035,081 $58,716, Prof & Contr Ser $4,785,129 $5,121,177 $5,274,812 $5,459, Supplies & Materials $3,381,916 $3,639,582 $3,748,769 $3,861, Other $1,239,996 $1,192,514 $1,228,289 $1,265, Leases & Acquistions $463,433 $617,743 $600,000 $600, Capital Expenditures $3,906,440 $1,084,107 $364,851 $375,734 TOTAL EXPENDITURES 63,622,482 65,087,240 67,251,803 70,277,668 Increase or Decrease in Fund Balance ($409,153) $0 $0 $0 FUND BALANCE 11,296,024 11,296,024 11,296,024 11,296,024 8/11/2009

32 Proposed Budget - Reconciliation BELTON ISD School Year , 300, By Major Fund Group General Fund Special Debt Captital Totals GF Revenue Funds Service Funds Projects Fund Local Revenue 23,263,052 $1,724,000 $4,694,165 $ State Revenue 41,462,188 $814,088 $2,592, Federal Revenue 362,000 $5,864,309 $ Total Estimated Revenues 65,087,240 $8,402,397 $7,286,939 $0 $80,776, Expenditures 65,087,240 $8,602,397 $7,209,598 $ Total Estimated Expenditures 65,087,240 $8,602,397 $7,209,598 $0 $80,899, Net of Revenues and Expenditures 0 ($200,000) $77,341 $0 ($122,659) Total Other Resources 0 $0 $0 $0 $ Total Other Uses 0 $0 $0 $0 $ Total (Other Res. - Other Uses) 0 $0 $0 $0 $ Total ( ) $0 ($200,000) $77,341 $0 ($122,659) Fund Balance Fund Balance Fund Balance Fund Balance (Expenditure) (Expenditure) (Expenditure) (HS Allotment) (I&S Fund Bal.) (Bond Funds) 8/10/2009

33 Belton Independent School District 2010 School Year Special Revenue Fund 204 Fund 206 Fund 211 Fund 224 Fund 225 Fund 242 Fund 244 Fund 247 Fund 255 Fund by Major Object Title IV Drug Free School & Communities Act Education for Homeless Children ESEA Title I, Part A IDEA-B Formula Special Ed IDEA-B Preschool Summer Feeding Program Career & Technology Education Achieve TX Grant Achieve Texas ESEA Title II, Part A - TPTR Payroll $0 $48,358 $1,083,497 $977,298 $18,335 $35,300 $33,000 $0 $245,507 Contracted Services $22,200 $1,000 $35,152 $299,000 $0 $0 $0 $0 $25,055 Supplies $4,945 $1,745 $86,772 $138,798 $7,098 $29,700 $43,842 $35,634 $4,550 Other Expenses $1,500 $13,480 $17,300 $66,000 $5,784 $0 $2,500 $11,866 $26,600 Capital Outlay $0 $0 $0 $0 $0 $0 $0 $0 $0 33 $28,645 $64,583 $1,222,721 $1,481,096 $31,217 $65,000 $79,342 $47,500 $301,712

34 Belton Independent School District 2010 School Year Special Revenue Fund 256 Fund 262 Fund 263 Fund 269 Fund 314 Fund 349 Fund 390 Fund 397 Fund 399 Fund by Major Object ESEA Title I, CSRDP - ITL ESEA Title II, Part D - EETT Title III, LEP ESEA Title V, Part A - Innovative Programs Preschool LRE Initiative Star Grant Early Childhood LEP Summer Advanced Placement Incentives Capital Investment Grant Payroll $0 $6,289 $46,000 $0 $0 $0 $0 $0 $7,200 Contracted Services $0 $150 $3,500 $0 $0 $43,552 $0 $0 $20,530 Supplies $0 $3,000 $6,100 $0 $0 $37,497 $0 $2,080 $18,011 Other Expenses $0 $875 $8,000 $0 $0 $90,513 $0 $8,550 $1,145 Capital Outlay $0 $0 $0 $0 $0 $0 $0 $0 $0 34 $0 $10,314 $63,600 $0 $0 $171,562 $0 $10,630 $46,886

35 Belton Independent School District 2010 School Year Special Revenue Fund 401 Fund 404 Fund 409 Fund 411 Fund 415 Fund 428 Fund 429 Totals Pre Accelerated Optional TX High School State Kindergarten/ Auto License Fund by Major Reading & High School Extended Comp. & Technology Kindergarten Fee/Reading Object Accelerated Allotment Year Success Initiative fund Expansion Program Math Initiative Grant Payroll $0 $0 $0 $0 $315,266 $0 $0 $2,816,050 Contracted Services $0 $0 $0 $90,350 $0 $0 $20,500 $560,989 Supplies $0 $0 $0 $109,650 $0 $200,000 $0 $729,422 Other Expenses $0 $0 $0 $0 $0 $0 $28,234 $282,347 Capital Outlay $0 $0 $0 $33,154 $0 $0 $100 $33, $0 $0 $0 $233,154 $315,266 $200,000 $48,834 $4,422,062

36 Revenue/Expenditure Comparison BELTON ISD -General Fund A B C D E F G H I J Year Increase from 2002 % Change Enrollment - Snapshot , % M&O Tax Rate $1.489 $1.500 $1.500 $1.500 $1.500 $1.370 $1.040 I&S Tax Rate $0.178 $0.181 $0.164 $0.240 $0.219 $0.299 $0.247 Total Tax Rate $1.667 $1.681 $1.664 $1.740 $1.719 $1.669 $1.287 ($0.38) -23% Wealth per Weighted Student-State Funding $84,563 $92,446 $99,469 $110,768 $119,477 $130,820 $145,476 $60,913 72% Tax Yield Per Penny Per WADA (CPTD) $8.46 $9.24 $9.95 $11.08 $11.95 $13.08 $14.55 $6 72% Teacher Salary Schedule - Step 1 $24,240 $27,232 $30,176 $30,800 $31,800 $34,800 $36,000 $11,760 49% Uncontrollable Costs: Salaries - Instruction (Function 11) $17,196,794 $17,572,830 $18,822,597 $19,043,831 $21,128,725 $21,723,060 $24,080,119 $6,883,325 40% Health Insurance (All) $1,819,124 $2,091,021 $2,211,138 $2,287,286 $2,348,463 $2,395,728 $2,548,672 $729,548 40% TRS Payroll Taxes NA NA $244,316 $264,295 $407,127 $518,390 $645,586 $401,270 Since 2004 Utilities (Function 51) $981,280 $1,043,847 $1,190,774 $1,275,065 $1,969,244 $2,044,329 $2,554,249 $1,572, % Property Insurance (Function 51) $115,267 $235,743 $254,792 $227,097 $231,026 $210,297 $223,541 $108,274 94% Transportation (Function 34) $1,106,441 $1,128,673 $1,270,891 $1,496,518 $1,630,647 $1,772,133 $1,922,477 $816,036 74% Fuel (Function 34) $102,498 $128,793 $133,916 $192,413 $268,750 $248,317 $405,827 $303, % Total Costs $21,321,404 $22,200,907 $24,128,425 $24,786,505 $27,983,982 $28,912,254 $32,380,471 $11,059, Revenue: Local State Total Revenue w/o Federal Uncontrollable Costs Balance (Revenue for remainder of budget) Uncontrollable Costs - % of Revenue Year $11,566,864 $27,396,901 $38,963,765 $21,321,404 $17,642,361 55% 2002 $14,096,004 $27,202,718 $41,298,722 $22,200,907 $19,097,815 54% 2003 $15,163,282 $27,830,978 $42,994,260 $24,128,425 $18,865,835 56% 2004 $17,029,786 $26,135,554 $43,165,340 $24,786,505 $18,378,835 57% 2005 $19,976,036 $27,361,217 $47,337,253 $27,983,982 $19,353,271 59% 2006 $21,330,251 $30,320,339 $51,650,590 $28,912,254 $22,738,336 56% 2007 $18,497,909 $37,085,790 $55,583,699 $32,380,471 $23,203,228 58% 2008 $6,931,045 $9,688,889 $16,619,934 $11,059,067 $5,560,867 Increase from % 35% 52% % Change 8/10/2009

37 BELTON INDEPENDENT SCHOOL DISTRICT SUMMARY OF FINANCE - FTES, ENROLLMENTS, & AVERAGE DAILY ATTENDANCE Multi-Year Comparison Percent Change in Enrollment 2003 to 2009 > 22.7% Average ADA Change 2003 to 2009 > *Projections School Year * REFINED ADA Snapshot Enrollment Change in Snapshot Enrollment ADA as % of Snapshot 93.8% 93.5% 94.1% 93.6% 92.5% 92.9% 93.2% 93.2% 37 HOMEBOUND HOSPITAL CLASS SPEECH THERAPY RESOURCE ROOM 41, S/C MILD/MOD 43, S/C SEVERE OFF HOME CAMPUS VOC ADJ CLASS STATE SCHOOLS 30 NONP CONTRACTS RESIDENTIAL CARE FULL TIME EARLY CHILD 45 TOTAL SPECIAL EDUCATION FTE MAINSTREAM ADA CAREER AND TECH FTES SCE - COMP ED ENROLLMENT FTES PREGNANCY REL BILINGUAL/ESL G&T ENROLLMENT PUBLIC ED GRANT ADA NEW INSTRUCTIONAL FAC ADA /8/2009

38 A B C D E F J K District Name: BELTON ISD HB 3646 County-District No.: < (ENTER # WITH DASH, i.e., ) Release 9 Run Date: 8/8/2009 8/4/2009 Date Prepared: HB 3646 Estimated Revenue Omar Garcia, ESC 13 This template is designed to calculate total revenue under HB 3646 as passed by the 81st Session of the Texas Legislature. This template is based on my understanding of current law (HB 1) and the provisions in HB My understanding is absolutely subject to change at any time. Prior-Year Data: M&O Adopted Tax Rate Transportation Allotment 639, NIFA Allotment 0 TEA's "S1" Revenue per WADA (see column V) 4,758 TEA's "S2" Revenue per WADA (see column V) 4,804 TEA's "S3" Revenue per WADA (see column V) 4,804 "Greater of" Hold Harmless Revenue per WADA 4,804 Is "Greater of" Above From TEA's "S1", "S2", or "S3" calculations? Total Refined ADA 7, Adjusted Total Refined ADA 7, Transportation Allotment 660, Adjusted Total Refined ADA 7, Transportation Allotment 676, New Instructional Facilities Allotment (NIFA) 77, Total Refined ADA 7, Adjusted Total Refined ADA 7, CPTD Value ("T4") 1,605,561, WADA 9, Tuition Paid (if less than 12 grades) I&S Tax Collections 4,350, EDA Local Share 3,573, IFA Local Share for Bonded Debt 552,655 Chapter 41 Data: M&O Tax Collections CED Distribution Chapter 36 WADA CPTD Property Value 0 38

39 A B C D E F J K YOUR Student Counts: ESTIMATES Refined ADA (PreK - 12) 8, Refined ADA (Grades 9 thru 12 only) 2, Special Education Instructional Arrangement FTEs: Homebound (Code 01) Hospital Class (Code 02) Speech Therapy (Code 00) Resource Room (Code 41,42) S/C Mild/Mod/Severe (Code 43, 44, & 45) Off Home Campus (Codes 91-98) VAC (Code 08) State Schools (Code 30) Nonpublic Contracts Res Care & Treatment (Code 81-89) Mainstream ADA Career & Technology FTEs Advanced Career & Technology FTEs # of Students Completing an Electronic Course Provided by the District 0 # of Students Completing an Electronic Course Provided by Another District 0 Compensatory Ed Enrollment 3, FTEs of Pregnant Students Bilingual ADA G & T Enrollment Public Ed Grant Student ADA New Instructional Facility ADA TAX YEAR Property Value Data: CPTD VALUE CPTD Value ("T2") 1,815,661,524 CPTD Value Adjusted for Decline 1,815,661,524 YOUR Tax Collection Data: ESTIMATES M&O Compressed Rate M&O Adopted Tax Rate M&O Tax Adopted M&O Rate (SEE NEW NOTE IN COL V) 22,242,940 I&S Tax Collections 4,581,500 YOUR Other Data: ESTIMATES Highest Grade Taught 12 Square Miles 196 Miles From Nearest HS 0 Unadjusted Cost of Ed Index Transportation Allocation 700,000 TSD Students TSB Students Total Tax Levy 27,164,157 Reduction for WADA Sold 0 Charge for AP Testing 909 Charge for Comp Ed Projects 200,000 Charge for Spec. Ed. Project 23,531 District Status - 'Y' if Ch 41 (see column V) New Chapter 41 district? (see instructions in column V) N N 39

40 A B C D E F J K 111 Tuition Pd If < 12 Grades Bond Payment 7,019, Amount Paid to a Tax Increment Fund (see NEW NOTE IN COL V) Amount of M&O Taxes Collected for a TIF arrangement Number of Teachers, Librarians, Nurses, and Counselor FTEs # of Full-time Employees (excluding admin & teachers, etc) # of Part-time Employees (excluding administrators) Chapter 41 Data: 123 Enrollment # of Non-Resident Students Who Are Charged Tuition CAD Cost CAD Cost Paid by Partner(s), if applicable # of Resident Students Being Educated by Another District 129 for which the District is Paying Tuition Amount of Tuition Paid per Student 0 40

41 District Name: BELTON ISD HB 3646 County-District No Release 9 Run Date: 8-Aug-09 8/4/2009 Summary of Finances - HB School Year Basic Information: Total Refined ADA (adj. for decline, if applicable) 8, Special Education FTE Career & Technology FTE Regular Program ADA 7, CPTD Property Value 1,815,661,524 Adjusted CPTD Property Value 1,815,661,524 Unadjusted Cost of Education Index Adjusted Cost of Education Index Total M&O Tax Collections 22,242,940 Program Intent Code 11 Regular Block Grant 38,508, Regular Special Education Block Grant 3,530,614 Other Special Education Allotments: 23 Mainstream Special Education Allotment 1,551, Residential Care & Treatment Allotment 210, State Schools Allotment 0 23 Non-public Contracts Allotment 0 Less: Charge for Dist. Share of ECI Project (23,531) 22 Career & Technology Block Grant 2,141,559 Advanced Career & Technology Allotment 0 State Virtual School Network Student Allotment 0 State Virtual School Network Administrative Cost Allotment 0 21 Gifted & Talented Block Grant 247,597 Less: Charge for Dist. Share of AP Tests (909) 24/30 Compensatory Education Block Grant 3,897,864 24/30 Compensatory Ed Pregnant Allotment 53, Bilingual Education Block Grant 283,469 (maybe 31) High School Allotment 647,625 Public Education Grant Allotment 0 New Instructional Facilities Allotment (NIFA) 0 99 Transportation 700,000 Total Cost of Tier I 51,748,197 LESS: Local Share 18,156,615 Tier I State Aid 33,591,582 FOUNDATION SCHOOL FUND DETAIL: 41

42 District Name: BELTON ISD HB 3646 County-District No Release 9 Run Date: 8-Aug-09 8/4/2009 Summary of Finances - HB School Year Tier I State Aid 33,591,582 Tier II State Aid for "Golden" Level ($59.02) 2,677,476 Tier II State Aid for $31.95 Level 1,698,135 Total Tier II State Aid 4,375,611 Other Programs: Additional State Aid for Tax Reduction (ASATR) 608,245 Reduction Resulting From $350 per WADA Limit 0 Staff Allotment 278,750 TSD Charge 0 TSB Charge 0 Transfer to SFSF Foundation School Fund Grant (1,263,385) Total Other Programs (376,390) Less: Available School Fund (2,084,210) Fund / Revenue Code 199 / 5812 FOUNDATION SCHOOL FUND 35,506, / 5811 AVAILABLE SCHOOL FUND - STATE PORTION 860, / 5829 TECHNOLOGY ALLOTMENT 241, / 5829 CHAPTER 46 EXISTING DEBT ALLOTMENT (EDA) 2,226, / 5829 CHAPTER 46 IFA 352,073 SFSF - FOUNDATION SCHOOL FUND GRANT 1,263,385 SFSF - AVAILABLE SCHOOL FUND GRANT 1,223,911 TOTAL STATE AID - ALL FUNDS 41,674,142 42

43 District Name: BELTON ISD HB 3646 County-District No Release 9 Run Date: 8-Aug-09 8/4/2009 Summary of Finances - HB School Year SUMMARY OF TOTAL STATE/LOCAL M&O REVENUE: M&O Revenue From State (not including Fund 599) (includes TIF & tuition reimbursement, if applicable 39,095,514 M&O Revenue From Local Taxes (net of recapture and up to compressed rate) 19,011,060 M&O Revenue From Local Taxes (for first $.06 above compressed rate; no recapture) 1,140,664 M&O Revenue From Local Taxes (net of recapture for pennies beyond compressed rate + $.06) 2,091, TOTAL HB 3646 STATE/LOCAL M&O REVENUE 61,338,454 Less: Credit Balance Due State (See FSF balance above) NET HB 3646 TOTAL STATE/LOCAL M&O REVENUE 61,338,454 43

44 Budget Hearing August 17, School Year Objectives Belton ISD Budget Priorities Legislative Update Assumptions Expenditure Budget General Fund Handouts Calendar Discussion/Comments 44 1

45 Belton ISD Priorities Improving Instruction Improving Student Achievement, especially as measured by TAKS Maintaining instructional priorities and programs Maintaining comparable Salaries Implementing and monitoring well defined processes Maintaining effective and efficient operations Legislative Update Key Items of Note Under the hold-harmless target revenue finance system, new revenue is generated only by growth in students (ADA) Recent legislative session included additional revenue of a minimum $120 per WADA Schedules will be adjusted following clarification of Federal stimulus awards Still waiting TEA notification for the Pre-K Expansion Grant which supports our full day Pre-K program 45 2

46 Assumptions M&O and I&S budgeted collections on levy are projected using a 98.5% collection rate (including delinquent taxes) M&O tax rate of $1.170 I&S tax rate of $0.241, the same as in 2009 with the use of unencumbered I&S balances Estimates include the increase of $120 per WADA in new revenue and the move of the High School allotment to the General Fund ($647,000) from Fund 428 Budgeted Average Daily Attendance (ADA) of 8,200 includes an increase of 250 ADA over the previous year Assumptions Certified taxable values from the Tax Appraisal District increased $53,277,840 over the preliminary values. Adjusted total of $1,777,242,532 Assessed Value $2,532,504,260 Total Exemptions (506,910,871) Net Taxable 2,025,593,389 Freeze Taxable(65+) (246,572,878) Adjustments (1,777,979) Adjusted Taxable $1,777,242,

47 Assumptions Freeze Taxable(65+) (246,572,878) Adjustments (1,777,979) Adjusted Taxable $1,777,242,532 Expenditure Budget - Drivers General Fund Salary Costs - $53,432,117 Includes projected new positions for growth Adjustments for inflationary cost increases Salary increases for current personnel Other Utilities - $2,700,000 Fuel $400,000 Lease & Debt payments - $617,743 Property Insurance $285,

48 Expenditure Budget - Changes General Fund Salary Costs are increasing for enrollment growth, benefit costs and annual increases to salary schedules Contracted services budgets will increase for utility costs, other services, and the additional SRO officer at the High School Supply budget totals are increasing for projects for district programs Lease payments are increasing for the most recent bus purchase Capital Outlay is decreasing due to the completion of the administration building and other one-time projects, as well as for the purchase of school buses and software systems..\..\..\..\desktop\r Pie By Exp Source General Fund 2010.jpg..\..\..\..\Desktop\R Pie By Exp Source General Fund 2010.jpg 48 5