9 -20 20 Budget - Waller ISD...Karczewski, Bradshaw, Spalding 315 N. Church Street Nacogdoches, Texas 75961 Depository Prosperity Bank 31250 FM 2920 Waller, Texas 77484 Fiscal Agents

Administration Building Tax Office/Business Office 2214 Waller Street 1918 Key Street Waller, Texas 77484 Waller, Texas 77484

2019-2020 Budget Book

Fiscal Year Ending August 31, 2020

Waller ISD Provides Highest Level of Financial Transparency Waller ISD Public Information

Waller ISD continues to earn awards for providing the highest level of financial transparency to the community. The school district opens their books of finances, contracts, procurement, and debt obligations by posting the information on the Waller ISD website in a format that is easily understandable and accessible. Waller ISD has a history of earning financial transparency awards and of achieving a 'Superior' financial accountability rating, the highest possible accountability rating from the Texas Education Agency. These accolades reflect the quality of Waller ISD's financial management and reporting.

In 2002, the Texas Comptroller of Public Accounts, Texas’ chief tax collector, accountant, revenue estimator and treasurer, implemented a program that rates school districts on the management of their financial resources and maximum allocation of the resources for direct instructional purposes. Over the years, the Comptroller expanded its criteria and program for local governments to meet high standards of financial transparency. In 2009, the Comptroller created the Transparency Leadership Circle Award to award entities for posting meeting standards and posting financial documents on the website. Waller ISD also earned the Transparency Leadership Award continuously over the years. New this school year, the Comptroller recently launched a new program of earning Transparency Stars that will replace the Transparency Leadership Award. Transparency Stars are awarded to local governments who excel beyond previous standards for open government. These entities are expected to make financial transparency available through downloadable datasets online, new visual representations of information and simple bulleted lists of key figures.

Director of Business Services Kim Henley, maintains the Waller ISD Financial Transparency webpage filled with detailed financial information to exceed the criteria to earn Transparency Stars. The focus is to assist the Waller ISD community in making informed decisions by using the information on the Waller ISD Financial Transparency webpage. The webpage includes a variety of financial information such as revenue and expenses for the general fund, budget book, school nutrition, and debt service information of the district and per student. Historical information of audits, check registers, utility reports and procurement information are also available.

Recently announced by the Assistant Superintendent for Finance Mike Marcus, Waller ISD earned a perfect 100 percent score and ‘Superior’ financial rating from the Texas Education Agency’s Financial Integrity

Rating System of Texas (FIRST). The FIRST system grades school districts on fifteen indicators and Waller ISD exceeded standards and earned a perfect 100 percent score.

WISD 2019 – 2020 Budget Book Page 1

Waller ISD Earns an A! It is with tremendous enthusiasm that Waller ISD announces our students, teachers, and staff members have earned an A rating for 2019 under the A-F state accountability system! Waller ISD echoes Texas Education Agency (TEA) Commissioner Mike Morath’s sentiments and demonstrates an unyielding belief that “Achieving an A reflects the hard work and commitment of everyone within a school district, starting with our classroom teachers.” Indeed, the Waller ISD family of amazing educators is second to none in Texas!

While Waller ISD is incredibly proud of our performance under this accountability system, we acknowledge this rating (based on student achievement, school progress, and closing the gaps) is just one of many measurements that help determine the success of a school district. To that end, Waller ISD will continue to expand its successful Career and Technical Education (CTE) Program by offering additional course offerings that are aligned with their related professions. Moreover, Waller ISD will continue to support and celebrate our outstanding extra-curricular programs in academics, athletics, and the fine arts. Waller ISD remains committed to providing its students a wide variety of opportunities to invest in the successful future of our community.

Our district logo proudly emphasizes that Waller ISD is All About Kids. Likewise, our stated vision, mission, and philosophy all focus on making a meaningful and successful difference in the lives of ALL of our students. As indicated by our A state accountability rating for 2019 and our fantastic co-curricular and extra-curricular programs, Waller ISD is dedicated to promoting and achieving continuous growth and improvement by all of our students, teachers, and staff members.

For more information about the A-F state accountability ratings or to view the online report cards for Waller ISD and our 8 campuses (as well as all other districts and schools in Texas), please visit TEA’s https://TXschools.gov.


https://txschools.org/

Waller Independent School District

District Officials

Board of Trustees

David Kaminski………………………………………………President

Joe Landin……….……………………………………………Vice President

Dr. Michael W. Prince...……………………………………..Secretary

Ronald Campbell.……………………………………………Trustee

Bryan Lowe…..………………………………………………..Trustee

Gary Buchanan.……………………………………………….Trustee

Maria Herrera………….………………………………………Trustee


Waller ISD Leadership Team First Name Last Name Department/Title Email Address Phone

Number

Jorge Alvarado Director of Bilingual/ESL Education

[email protected] 936.931.3685

Kelly Baehren Chief Academic Officer [email protected] 936.931.3685

Karen Breaux Asst. Director of Transportation [email protected] 936.372.2116

Mike Brooks Chief Human Resources Officer [email protected] 936.931.0397

Teresa Cavazos Bilingual/ESL Education Coordinator


Adela Cornejo Family Involvement Specialist


Angie Davis Chief of Schools - Elementary [email protected] 936.931.3695

Diane Dewease Secondary Mathematics Coordinator


Kathy Eckermann

Elementary & Secondary Science Coordinator


Shelly Elizalde CTE Coordinator [email protected] 936.372.3654

Kim Henley Director of Business Services


Jennifer Hoffpauir Elementary Mathematics Coordinator



mailto:[email protected]











Julie Hill Advanced Academic Coordinator


Carrie Lentz Grades PK-5 Elementary ELA Coordinator


Mike Marcus Chief Financial Officer [email protected] 936.931.3695

Mike Marcus Tax Assessor [email protected] 936.931.0314

Sarah Marcus Director of Communications [email protected] 936.931.3685

Bennie Mayes Chief of Schools - Secondary [email protected] 936.931.3695

Sheila McAninch Grades 6-12 Secondary ELA Coordinator


Grant McWilliams Director of Bands [email protected] 936.372.3654

Eric Meldahl Assistant Director of Human Resources


Toni Misak Assistant Director of Curriculum and Instruction


Kevin Moran Superintendent [email protected] 936.931.3685

Joel Mooneyham

Director of Transportation [email protected] 936.372.2116

Jan Oatess Director of Special Services [email protected] 936.931.9146

Rosa Ojeda Chief Information Officer [email protected] 936.931.0318

Jim Phillips Director of Athletics [email protected] 936.372.3654

Connie Reed PEIMS Coordinator [email protected] 936.931.3685

Kim Seiley Secondary and Elementary Social



















Studies Coordinator

Michael Skinner Director of Student Services [email protected] 936.931.3685

Donna Suggitt Testing & Special Programs Coordinator


Guy Thomas

Director of Maintenance and Energy Management


Jose Toscano ELL Elementary Coordinator [email protected] 936.931.3685

Molly Warzon Director of School Nutrition Services [email protected] 936.931.2347

Samantha Weesner Special Populations Coordinator






Consultants and Advisors

Architects

VLK Architects 2821 W 7th Street #300

Fort Worth, Texas 76107

Auditors Mitchell T Fontenote CPA, Inc.

2428 Nall Street Port Neches, Texas 77651

Bond Counsel Andrews, Kurth LLP

600 Travis, Suite 4200 Houston, Texas 77002

Financial Advisor Post Oak Municipal Advisors

2000 West Loop South, Suite 1800 Houston, Texas 77027

General Counsel Karczewski, Bradshaw, Spalding

315 N. Church Street Nacogdoches, Texas 75961

Depository Prosperity Bank 31250 FM 2920

Waller, Texas 77484

Fiscal Agents Wells Fargo Bank, NA

PO Box 1450 Minneapolis, MN 55485-6222


Executive Summary


Fiscal Year 2019-2020

Budget Information

The following document represents the financial plan for the Waller Independent School District for the 2019-2020 school year. The information provided in this document is a collaboration of the Superintendent, the Board of Trustees, staff and community. This budget provides the financial resources necessary to offer a competitive compensation package to employees, maintain existing facilities while keeping up with enrollment growth, and provide the necessary funds to our eight campuses and central departments. More importantly, this document highlights Board goal 7: WISD will provide the necessary financial resources for the support of the instructional program through prudent management and fiscal responsibility. WISD continues to post all financial and budget data to the district website to enhance the quality of information provided to our community about the financial plan for the district’s educational programs and services for the 2019-2020 school year. Waller ISD has been awarded the Financial Transparency Star by the Comptroller of Texas for achieving excellence in the area of financial transparency. For more information regarding this award, please visit https://comptroller.texas.gov/transparency/local/stars/approved.php. In order to stream-line the budget process, principals and administrators contribute extensively to campus budget decisions. Each campus receives a basic allotment per student to be used for supplies, materials, equipment, staff development and other appropriate instructional costs. Budgets for non-campus units are developed by administrators in conjunction with the Chief Financial Officer. To discuss the 2019-2020 WISD budgets, the factors below must be addressed due to significantly impacting budget decisions:

● First, the District’s student population grew at a rate of approximately 3.67% this past year. This growth will continue to generate the need for additional resources: human, financial, and infrastructure.

● Second, House Bill 3 as passed by the 86th Texas Legislature includes pay raises ranging from 3.5% to 5.0% of the current base salary amount for full-time teachers, librarians, counselors, nurses and staff. The Board of Trustees intends that salaries may be adjusted as necessary to maintain compliance with these requirements.


https://comptroller.texas.gov/transparency/local/stars/approved.php

Executive Summary Continued…

The District hired Population and Survey Analysts (PASA) to conduct a demographic study of the entire Waller ISD geographic area to help in projecting growth and determining where that growth will be. Waller ISD is listed as one of the fastest growing districts in Texas and listed as number 8 out of 20 of the fastest growing districts in the Houston area. The District is under the firm belief that all students will be successful as stated by the Education Philosophy below: The District believes that all students will be successful learners and graduate with skills that will allow them to compete in the 21st Century workplace. It is therefore the intent of the District to service all students regardless of their ability, environment, or national origin. Students will be provided opportunities to develop intellectually, physically, and socially through a quality system of teaching and learning. Through these opportunities, students will become responsible and productive members of a constantly changing society and world. [Board Policy AE(Local)

Schultz Junior High students succeed at Solo and Ensemble Contest.


Facts and Figures

District Overview

Since 1887, the Waller Independent School District (Waller ISD) has a long-standing tradition of academic and extracurricular excellence. Waller ISD is a dynamic and fast-growing school district providing an excellent education to more than 7,400 students in pre-kindergarten through 12th grade.

Waller ISD is one of the largest school districts in total square miles of land mass in the Greater Houston area, encompassing 328 square miles in Waller and northwest Harris counties. Waller ISD is located on Hwy 290, approximately 40 miles west of downtown Houston, in a semi-rural

agricultural region that is rapidly expanding in residential and commercial development. The population in Waller ISD is approximately 30,000 residents.

Waller ISD provides high-quality instruction and educational programs for all students to enhance their knowledge and skills. The District has adopted the Professional Learning Community model for instructional and administrative decision making. The model ensures that students learn within a collaborative environment. These educational opportunities generate a strong foundation for academic, professional, and personal success. Waller ISD provides a number of educational and enrichment opportunities to pre-school and school age children, and a wide variety of adult education programs to the community.

Student Ethnicity District Enrollment 7,437 as of May 2019

Hispanic/Latino 53.04% Waller High School 2,015

White 33.15% Waller Junior High School 822

African American 10.36% Wayne C. Schultz Junior High School 940

Two or more 2.31% Fields Store Elementary School 701

Asian .55% I.T. Holleman Elementary School 745

American Indian/Alaskan .48% H.T. Jones Elementary School 632

Hawaiian/Pacific Islander .10% Roberts Road Elementary School 720

Evelyn Turlington Elementary School 862


Our Mission, Our Vision, Our Philosophy, and

Our Strategic Goals

Our Vision All students will be successful learners and possess the skills necessary to function in the 21st century. Our Mission The district believes that all students can be successful learners and graduate with skills that will allow them to compete in the twenty-first century workplace. It is therefore the intent of the district to serve all students regardless of their ability, environment, or national origin. Students will be provided opportunities to develop intellectually, physically, and socially through a quality system of teaching and learning. Through these opportunities, students will become responsible and productive members of a constantly changing society and world. Our Philosophy All schools and staff in Waller ISD are committed to positive, supportive interactions with students to ensure that all are successful learners. Strategic Goals Goal 1: WISD will continue to develop and support systems, programs, instructional standards, professionals, paraprofessionals and volunteers to enhance students' knowledge, skills, and performance in every adopted curriculum area. (Curriculum) Goal 2: WISD will provide a safe, secure and respectful learning environment for students and staff. (Safety) Goal 3: WISD will continue to retain, recruit, and acknowledge effective student-centered, highly qualified employees. (Human Resources) Goal 4: WISD will provide a supportive, professional teaching environment that encourages teaching excellence. (Environment) Goal 5: WISD will continue state and national leadership in the use of technology in all phases of the educational process. (Technology) Goal 6: WISD will continue to prioritize two-way communication between Waller ISD and all patrons through all sources available and encourage relationships of trust and mutual support. (Public Relations) Goal 7: WISD will provide the necessary financial resources for the support of the instructional program through prudent management and fiscal responsibility. (Fiscal and Resource Management) Goal 8: WISD will provide co-curricular and extracurricular opportunities and programs for students as a means of preparing them for the future. (Enrichment Programs) Goal 9: WISD will continue to emphasize the educational advantages for students, staff and community in a diverse environment. (Diversity)


The Results

Upon graduation, our students will:

● Demonstrate general academic knowledge and skills that will allow them to be employable such as reading, writing, mathematical computation, speaking, listening, data manipulation, information processing and retrieval;

● Exhibit self-confidence, self-esteem and flexibility as a learner and as a person; ● Demonstrate problem-solving, decision-making, and group process skills (teamwork); ● Demonstrate effective communication skills; ● Utilize and adapt to technological advances; ● Demonstrate social, civic, economic, and environmental responsibility by showing ethical

behavior in personal life and in the workplace; ● Demonstrate the ability to identify, set, and pursue short and long goals and maintain a

balanced (music, art, drama), safe, and healthy lifestyle; ● Be a self-directed, life-long learner; ● Demonstrate second language skills.

Waller ISD Campus Leadership

Waller High School

Stephanie Fletcher, Principal

20950 Fields Store Road

Waller, Texas 77484

Waller Junior High

Tanya Carrejo, Principal

2402 Waller Street

Waller, Texas 77484

Wayne C. Schultz Junior High

Hannah Gates, Principal

19010 Stokes Road

Waller, Texas 77484

Roberts Road Elementary

Amy Carranza, Principal

24920 Zube Road

Hockley, Texas 77447

I.T. Holleman Elementary

Ashley Abke, Principal

2200 Brazeal Street

Waller, Texas 77484

Herman T. Jones Elementary

Ashley Kinney, Principal

35723 Owens Road

Prairie View, Texas 77446

Fields Store Elementary

Melissa Crosby, Principal

31670 Giboney Road

Waller, Texas 77484

Evelyn Turlington Elementary

Kristen Eckerman, Principal

23400 Hegar Road

Hockley, Texas 77447


First Integrity Rating System of Texas

(FIRST)

The state’s school financial accountability rating system known as the School Financial Integrity Rating System of Texas (FIRST), ensures that Texas public schools are held accountable for the quality of their financial management practices and that they improve those practices. The system is designed to encourage Texas public schools to better manage their financial resources to provide the maximum allocation possible for direct instructional purposes.

Waller ISD has continued to receive a “Superior” rating from the Texas Education Agency. To be a superior rated district, the district cannot score lower than a 90. Waller ISD has received a score of 96 for the 2018- 2019 school year.

Waller High School UIL Academics Team Advanced to State.


Budget Overview and Highlights

Federal, state and local guidelines direct the budget development process. The Board, by law, must approve and adopt budgets for the General Operating Fund, Debt Service Fund, and the School Nutrition Fund. The District works diligently to operate as efficiently as possible each year. The General Fund is commonly referred to as the “Operating Fund.” State aid and local tax revenue make up the bulk of revenues received by this fund. This fund is used to pay general operating expenses such as salaries, utilities, supplies, and contracted services throughout the District. The 2019-2020 General Operating fund budget will show a deficit budget in the amount of $1,221,390. General Operating fund revenue budget for 2019-20 is shown to increase by $6,401,032 over the 2018-19 school year. Most of the 9.78% increase in revenue is largely attributed to growth in student enrollment, increasing property values and continued development both residential and commercial. General Operating fund appropriations budgeted for 2019-20 is shown to increase by $6,718,541. This is a 10.1% increase over the 2018-19 budget. The increase in expenditures is related to HB3 salary increases and student enrollment growth. The 2019-20 Proposed Budget will include pay raises ranging from 3.5% to 5.0% of the current base salary amount for the full-time teachers, librarians, counselors, nurses, and staff in accordance with HB3. The Board of Trustees intends that salaries maintain compliance with the requirements of House Bill 3 as passed by the 86th Texas Legislature. Fund balance levels are a sign of fiscal health. The state recommendation is to retain 3 months’ worth of fund balance to ensure the District will have enough money to take care of emergencies in the event they occur. Currently, Waller ISD attempts to retain the 3 month recommendation for fund balance. The following pages highlight a snapshot of each of the required Board approved funds; the General Fund, Debt Service Fund and the School Nutrition Fund.


General Fund

General Fund Revenue and Expenditures

Years ended August 31, 2016- August 31, 2020 (Budgeted)

2015-16

Audited

Actuals

2016-17

Audited

Actuals

2017-18

Audited Actuals 2018-19

Unaudited Actuals thru

6/30/19*

2019-20

Budgeted

LOCAL REVENUE SOURCES $24,747,197 $28,459,627 $32,972,213 $36,781,497 $39,386,855

STATE REVENUE SOURCES $31,516,333 $31,207,804 $31,308,435 $21,166,099 $31,623,524

FEDERAL REVENUE SOURCES $863,082 $1,144,433 $1,077,853 $920,657 $796,000

GENERAL FUND REVENUE

TOTAL $57,126,612 $60,811,864 $65,358,501 $58,868,254 $71,806,379

EXPENDITURES

11 Instruction $30,170,806 $32,475,851 $38,144,048 $34,381,036 $43,856,577

12 Instructional Resources &

Media $4,598,931 $588,987 $605,435 $566,444 $718,550

13 Curriculum & Staff

Development $1,028,326 $1,226,682 $901,352 $608,829 $993,597

21 Instructional Administration $1,013,005 $1,430,864 $2,127,833 $1,723,810 $2,092,600

23 School Administration $3,104,179 $3,442,220 $3,761,898 $3,373,501 $3,679,900

31 Guidance & Counseling $1,835,835 $1,656,727 $2,191,593 $2,239,237 $2,657,550

32 Contracted Social Worker $42,000

33 Health Services $421,452 $391,676 $430,019 $337,187 $552,400

34 Student Transportation $3,027,386 $3,553,859 $4,083,082 $3,465,462 $3,831,025

36 Co-Curricular Activities $1,999,517 $1,742,117 $1,655,254 $1,620,629 $2,040,200

41 General Administration $2,176,619 $2,340,879 $2,663,331 $2,567,076 $2,906,700

51 Plant Maintenance &

Operations $5,783,866 $6,174,369 $7,157,093 $5,499,617 $6,350,200

52 Security & Monitoring $433,062 $435,769 $515,210 $425,145 $536,200

53 Data Processing/Technology $1,079,690 $1,691,677 $1,571,682 $1,776,477 $2,123,770

61 Community Services $66,868 $60,695 $68,377 $60,650 $61,500

81 Capital Outlay $424,525 $2,393,150 $2,407,059 $426,921 $45,000

99 Other Governmental Charges $457,211 $290,293 $503,129 $364,317 $540,000

TOTAL EXPENDITURES $57,621,278 $59,895,815 $68,786,395 $59,436,336 $73,027,769

EXCESS REVENUES OVER (UNDER) EXPENDITURES $3,505,334 $916,059 -$3,427,894 -$568,082

-$1,221,390

OTHER SOURCES $4,141

OTHER USES

NET SOURCES OVER $3,505,334 $920,200 -$3,427,894 -$568,082 -$1,221,390

BEGINNING FUND BALANCE $13,487,573 $16,992,907 $17,913,107 $13,580,000


ENDING FUND BALANCE $16,992,907 $17,913,107 $14,485,213 $12,358,610

*Information Available after the August 31, 2019 audit

Debt Service

The Debt Service Fund is established to account for payment of principal and interest on voter

approved long-term general obligation debt and other long-term debts for which a tax has been

dedicated. This is a budgeted fund and a separate bank account is maintained for this fund.

Debt Service Revenue and Expenditures (599)


2015-16 Audited Actuals



2018-19 Unaudited

thru 6-30-18*

2019-20 Budgeted

LOCAL REVENUE SOURCES 9,359,679 10,818,633 12,444,309 14,011,406 15,483,404

STATE REVENUE SOURCES 641,818 486,147 188,811 145,312 0

DEBT FUND REVENUE TOTAL 10,001,497 11,304,780 12,633,120 14,156,718 15,483,404

EXPENDITURES

Debt Service

Principal $ 3,165,00 4,460,000 4,000,000 7,020,622 8,075,000

Interest 4,626,539 5,341,606 5,143,366 2,949,850 5,980,325

Fees 407,290 47,595 16,050 34,351 20,000

TOTAL EXPENDITURES 8,198,829 9,849,201 9,159,416 10,004,823 14,075,325

EXCESS REVENUES OVER (UNDER) EXPENDITURES 1,802,668 1,455,579 3,473,704 4,151,895 1,408,079

OTHER SOURCES -41,787,086

OTHER USES 197,186 -2,201,653

NET SOURCES OVER 1,999,854 1,272,051 4,151,895 1,408,079

BEGINNING FUND BALANCE 4,927,914 6,927,768 8,383,347 11,701,069

ENDING FUND BALANCE 6,927,768 8,383,374 9,655,398 13,109,148



School Nutrition Fund

School Nutrition Fund Revenue and Expenditures (240)





2018-19 Actuals

thru 06-30-2019

* 2019-20

Budgeted

LOCAL REVENUE SOURCES 809,678 793,522 789,142 767,000 767,000

STATE REVENUE SOURCES 19,658 43,231 47,947 30,000 30,000

FEDERAL REVENUE SOURCES 2,847,918 2,801,038 3,189,439 3,030,000 3,150,000 SCHOOL NUTRITION FUND

REVENUE TOTAL 3,677,254 3,637,791 4,026,528 3,827,000 3,947,000

EXPENDITURES

Function 35 School Nutrition

Payroll 1,434,808 1,443,882 1,629,968 1,391,203 1,732,900

Professional/Contract Service 44,393 54,148 58,781 32,449 53,500

Supplies & Materials 1,795,550 1,783,394 1,852,989 1,659,122 2,012,300

Other Operating Expenses 24,861 16,091 26,503 18,833 31,500

Capital Outlay 47,788 342,800 107,372 107,448 24,000

Function 51 80,811 65,247 155,561 54,387 220,500

TOTAL EXPENDITURES 3,428,211 3,756,634 3,831,174 3,263,442 4,074,700

EXCESS REVENUES OVER (UNDER)

EXPENDITURES 249,043 -118,843 195,354 563,558 -127,700

OTHER SOURCES

OTHER USES

NET SOURCES OVER (UNDER) 563,558 -127,700

BEGINNING FUND BALANCE 735,706 954,237 835,394 1,030,748

ENDING FUND BALANCE 954,237 835,394 1,030,748 903,048



School Nutrition Services Molly Warzon, Director The proposed School Nutrition budgets for revenue and expenditures are $3,947,000 and $4,074,700 respectively. Revenue is generated from the U.S. Department of Agriculture’s School Breakfast Program, National School Lunch Program, nominal state matching funds, and sales of adult meals and a la carte items. This past school year, the School Nutrition Department incorporated the dinner program through the Child and Adult Care Facilities Program at Waller High School. The program continued to run at Waller Junior High and Schultz Junior High. With this program we were able to reach over 3,000 students each month to ensure they were also receiving dinner before going home. All students are able to eat a nutritious dinner meal provided at no cost to the student. The School Nutrition Services Department has been 100% self-sustaining for the last nineteen years. The General Operating Fund has not subsidized Fund 240 in any manner. Additionally, the School Nutrition Services Department currently pays its’ share of utilities (electric, gas, propane, trash). In 2018-2019, Fund 240 reimbursed the General Operating Fund $91,498 for utilities based on square footage of the facilities. All equipment, maintenance, repairs, and cafeteria renovations are also paid in their entirety by the School Nutrition Fund 240. The audited 2018-2019 year showed an increase to the School Nutrition Department fund balance of $195,354. The School Nutrition Department is allowed to carry a three month’s operating expense balance and the current fund balance is within those guidelines. When needed, the School Nutrition Department spends the fund balance on new cafeteria furniture and other improvements throughout the district’s cafeterias and kitchens. Meal prices will remain the same for the 2019-2020 school year. Breakfast in the district will continue to be free to all students at all schools. Elementary school lunch price will remain $2.10 and the Junior Highs and High School will be $2.35.


Waller ISD Tax Information

Mike Marcus, Tax Assessor/Collector Tax Collector

Waller ISD is responsible for collecting District property taxes. Additionally, the WISD Tax Office collects taxes for the City of Waller and the City of Prairie View. The Tax Office is staffed with three employees, an Assistant Tax Assessor Collector, a Deputy Tax Assessor Collector, and a second Deputy Tax Assessor Collector who also works as the Records Management Specialist. Tax office staff report directly to the Chief Financial Officer who is also the District’s Tax Assessor Collector. The school district tax rates are comprised of the Maintenance & Operations (M&O) and Interest & Sinking (I&S) tax rate.

● Maintenance & Operations (M&O) tax rate is the local district tax rate that raises the revenue to operate and maintain the district’s normal day-to-day educational activities.

● Interest & Sinking (I&S) tax rate is the district tax rate which raises revenue to pay for voter approved bonded debt obligations.

The M&O tax rate will be $.97 per $100.00 of taxable valuation. The I&S tax rate will remain at $0.40 per $100.00 of taxable valuation with a combined rate of $1.37 per $100.00 of valuation.


The Tax Office has an excellent history of collecting property taxes on behalf of the District. The chart below is a summary of Tax Office operations for the last ten years. Tax collection data for the current 2019 – 2020 fiscal year will not be certified until the conclusion of the annual audit.

Waller ISD Tax Collection Data

Year Ending

August 31

Assessed Value

for School Tax

Purposes

Tax

Rate Tax Levy

Total

Maintenance

Collections

Total Debt

Service

Collections

% Collected

■

2008 $1,313,011,057 $1.28 $16,806,542 $14,440,885 $3,317,062 105.66%

2009 $1,477,579,819 $1.42 $20,981,633 $15,033,982 $5,369,771 97.25%

2010 $1,574,123,858 $1.44 $22,667,384 $16,496,548 $6,254,313 100.37%

2011 $1,738,294,791 $1.44 $25,031,445 $18,066,218 $6,902,733 99.75%

2012 $1,754,172,032 $1.44 $25,260,077 $18,445,476 $7,058,424 99.0%

2013 $1,731,973,506 $1.44 $24,940,418 $18,138,513 $6,952,300 100.6%

2014 $1,892,167,836 $1.44 $27,247,217 $19,667,766 $7,549,076 99.89%

2015 $2,021,703,553 $1.44 $29,112,531 $21,378,319 $8,201,036 101.1%

2016 $2,243,617,577 $1.44 $32,308,093 $23,851,470 $9,157,602 102.1%

2017 $2,960,488,126 $1.44 $37,867,299 $27,361,692 $10,505,607 100%

2018 $3,433,349,874 $1.44 $49,440,238 $35,706,839 $13,733,400 100%

2019* $3,807,376,237 $1.37 $52,161,055 $36,931,549 $15,229,505 100%

(■ % collected includes current and prior years) (*Unaudited current year)


Property Tax Revenue The largest source of revenue for the District comes from tax collections on local property values. The chart below lists the District’s top ten major taxpayers as of August 31, 2018.

Taxpayer County Property

Market Value Property Taxable

Value

Goodman Manufacturing (Daikin) Harris 347,734,309 347,734,309

BNP LLC (Daikin) Harris 230,629,144 230,629,144

Hewlett Packard Harris 140,479,850 137,041,110

Seaway Crude Pipeline Harris 41,204,620 41,204,620

Broad Ocean Motor Harris 32,867,668 32,867,668

Cameron International Corp Waller 26,688,690 26,688,690

Ravago Americas LLC** Harris 23,545,847 23,545,847

CW Houston Oaks Venture LP Waller 17,947,190 17,947,190

Algacy Development LLC Waller 15,307,620 15,307,620

Exxon Mobile Corp Waller/Harris 15,289,210 15,289,210

Premier Coil Solutions INC Waller 13,763,290 13,763,290

**Ravago no longer operating as of 8-1-18


Taxable Value: Taxable value is calculated by subtracting any exemptions, or special use valuations from the appraised value of real and personal property. The estimated value for the year 2019 is $3,807,376,237 which is an increase of 10.8% over the 2018 tax year. The following chart gives an overview of the District’s Taxable Value over the last ten years.

Fiscal Year Taxable Value

2019 $3,807,376,237

2018 $3,433,349,874

2017 $2,960,488,126

2016 $2,243,617,577

2015 $2,197,209,485

2014 $2,142,894,569

2013 $1,887,572,722

2012 $1,656,366,775

2011 $1,767,067,463

2010 $1,766,140,058


Debt Service The Debt Service Fund is established to account for payments of principal and interest on long-term general obligation debt and other long-term debts for which a tax has been dedicated. This is a budgeted fund and a separate bank account is maintained for this fund. The District bond indebtedness is reflected in the Debt Service Fund which accounts for the payment of principal and interest on these long-term general obligation debts. The Interest & Sinking (I&S) tax rate established for the retirement of the District’s bond obligation is $0.40 per $100.00 valuation. In the 2018-19 fiscal year, Waller ISD defeased $2,918,623 in unlimited tax refunding bonds from the 2010 series. This action will allow for additional bonding capacity in the future as Waller ISD continues to grow and need additional bond dollars to construct new facilities. Estimated 2019-2020 Interest & Sinking revenue is $15,483,404. Anticipated appropriations for projected bond principal and interest payments are $14,075,325. The Debt Service fund balance as of August 31, 2018, was $9,655,398. The projected Debt Service fund balance for August 31, 2019 is $11,701,069. The District’s financial advisor, Post Oak Municipal Advisors, LLC, works with the District to effectively structure its debt capacity. Accordingly, Waller ISD has successfully maintained A1 and Aaa ratings per Moody’s Investors Rating Service due to excellent financial and administrative practices.


Debt service requirements on WISD’s long-term debt as of February 28, 2019, are as follows: AGGREGATE

DEBT SERVICE


Bonds Outstanding as of 2/28/2019

Period Ending Principal Interest Debt Service

08/31/2019 2,387,825.00 2,387,825.00

08/31/2020 5,075,000.00 4,680,325.00 9,755,325.00

08/31/2021 5,295,000.00 4,478,325.00 9,773,325.00

08/31/2022 3,995,000.00 4,289,150.00 8,284,150.00

08/31/2023 4,170,000.00 4,120,425.00 8,290,425.00

08/31/2024 4,345,000.00 3,943,462.50 8,288,462.50

08/31/2025 4,540,000.00 3,757,975.00 8,297,975.00

08/31/2026 4,715,000.00 3,564,700.00 8,279,700.00

08/31/2027 4,910,000.00 3,377,187.50 8,287,187.50

08/31/2028 2,875,000.00 3,235,550.00 6,110,550.00

08/31/2029 4,180,000.00 3,099,300.00 7,279,300.00

08/31/2030 4,350,000.00 2,928,700.00 7,278,700.00

08/31/2031 4,550,000.00 2,727,950.00 7,277,950.00

08/31/2032 4,755,000.00 2,519,100.00 7,274,100.00

08/31/2033 4,980,000.00 2,299,500.00 7,279,500.00

08/31/2034 5,230,000.00 2,044,250.00 7,274,250.00

08/31/2035 5,470,000.00 1,804,100.00 7,274,100.00

08/31/2036 5,695,000.00 1,580,800.00 7,275,800.00

08/31/2037 5,960,000.00 1,317,900.00 7,277,900.00

08/31/2038 2,730,000.00 1,114,300.00 3,844,300.00

08/31/2039 2,845,000.00 999,050.00 3,844,050.00

08/31/2040 2,965,000.00 879,100.00 3,844,100.00

08/31/2041 3,085,000.00 758,100.00 3,843,100.00

08/31/2042 3,210,000.00 632,200.00 3,842,200.00

08/31/2043 3,340,000.00 501,200.00 3,841,200.00

08/31/2044 3,475,000.00 364,900.00 3,839,900.00

08/31/2045 3,620,000.00 223,000.00 3,843,000.00

08/31/2046 3,765,000.00 75,300.00 3,840,300.00

114,125,000.00 63,703,675.00 177,828,675.00


General Obligation Bonds

Outstanding Bonded Debt as of 6/2019 $177,828,675

Bond Rate (Texas Permanent School Guaranteed)

Aaa

Bond Rate (Underlying) Aa3

All Bonds have been issued as of 7-31-2019

The District’s Aa3 Rating Reflects: Solid, near-term, growth in taxable value driven by ongoing new construction, strong financial performance, and an elevated debt burden, reflective of anticipated enrollment growth.


Human Resources The largest appropriation of the annual General Operating budget is for payroll and employee benefits and is approximately 85% of the overall budget. Waller ISD has always been conservative in creating new positions and the primary focus remains at the campus level to ensure the needs of every student is met. The Human Resources department attends job fairs and focuses on recruitment of highly qualified, certified teachers. The Human Resources Department is dedicated to employing qualified and successful teachers, support staff, and administrators for the students of our district. They actively recruit applicants whose first priority is to help all Waller students reach their full potential. Further, they are committed to retaining excellent employees by providing competitive benefits and opportunities for growth. The Human Resources department adheres to Board Goal 3:

WISD will continue to retain, recruit, and acknowledge effective student-centered, highly qualified employees.


Student Enrollment Student enrollment drives District staffing. Established staffing guidelines are used to develop payroll budgets. Teaching units are allocated to each campus based on student enrollment in conjunction with mandated State and local policy. Student enrollment has grown at varying amounts over the last five years. It is anticipated that Waller ISD student enrollment will increase by about 3.67% in the coming 2019 -2020 school year. The following chart has been updated to reflect current TEA data and gives a general trend of WISD student population growth since the 2010-11 school year.

2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20

Student Enrollment 5451 5618 5721 5909 6250 6572 6874 7154 7437 7800


Proposed 2019 – 2020 Expenditure Budget The proposed 2019 – 2020 General Operating Expenditure budget is $73,027,769. Budgeted areas include Payroll 6100, Professional services 6200, Supplies and Materials 6300, Miscellaneous operating expenditures 6400, and Capital Outlay 6600. The following charts give an overview of the proposed expenditure budget.

Object Expenditure Percent 6100 $62,210,027.00 85.19% 6200 $5,403,650.00 7.40% 6300 $3,948,742.00 5.41% 6400 $1,291,850.00 1.77% 6600 $173,500.00 0.24%

Total $73,027,769.00 100.00%


Function Total Percent Function Total Percent

11 43,856,577 60.1% 36 2,040,200 2.8% 12 718,550 1.0% 41 2,906,700 4.0% 13 993,597 1.4% 51 6,350,200 8.7% 21 2,092,600 2.9% 52 536,200 0.7% 23 3,679,900 5.0% 53 2,123,770 2.9% 31 2,657,550 3.6% 61 61,500 0.1% 32 42,000 0.1% 81 45,000 0.1% 33 552,400 0.8% 99 540,000 0.7% 34 3,831,025 5.3% Total 73,027,769 100.0%


Proposed 2019-2020General Fund Revenue

Budget The majority of General Operating (Local Maintenance) revenues are received from local property tax revenue and State funding. The proposed 2019 – 2020 General Operating Revenue budget is $71,806,379.

The following pages are a detailed breakdown of the proposed budget for 2019-2020.


Fund Balance

Fund balance is the difference between assets and liabilities as reflected on the balance sheet. The optimum unrestricted fund balance of the General Fund should cover an average of three months of cash disbursements. Maintaining an appropriate fund balance level is one of the measurements for the School FIRST (Financial Integrity Rating System of Texas) program. Some of the major reasons for maintaining an appropriate fund balance level are: ❖ To demonstrate fiscal stability and health to bond rating agencies ❖ To prepare for unanticipated costs ❖ To sustain operational budgeted expenditures during those months preceding major tax

collection months

2012 2013 2014 2015 2016 2017 2018

Beginning Fund $8,440,705 $10,070,529 $9,352,931 $11,870,989 $13,487,573 $16,992,907 $17,913,107 Net Change $1,629,824 -$717,598 $2,518,058 $1,616,584 $3,505,334 $920,200 -$3,427,894 End of Year

Fund $10,070,529 $9,352,931 $11,870,989 $13,487,573 $16,992,907 $17,913,107 $14,485,213


Waller Independent School District PROPOSED BUDGET

REVISED 08-26-2019For Fiscal Year 2019-2020

Summary of Estimated Revenues, Other Resources, Appropriations, Other Uses and Ending Fund Equity

Proposed Proposed Proposed ProposedFY 2019-2020 FY 2019-2020 FY 2019-2020 FY 2019-2020

ESTIMATED REVENUES: General Fund Special Revenue Construction Interest & Sinking Revenue Fund Revenue Fund Revenue Fund Revenue

5700 Revenue From Local Sources Real & Personal Property Taxes $38,061,855.00 $0.00 $0.00 $15,288,404.00

Penalty & Interest on Delinquent Taxes $490,000.00 $0.00 $0.00 $120,000.00Interest Earnings $395,000.00 $0.00 $75,000.00 $75,000.00Gate Receipts $82,000.00 $0.00 $0.00 $0.00Food Service $0.00 $767,000.00 $0.00 $0.00Fees, Rentals and Other Misc. Local Revenue $315,000.00 $0.00 $0.00 $0.00Revenue From Tax Collection Arrangement $43,000.00 $0.00 $0.00 $0.005700 Total Local Revenue $39,386,855.00 $767,000.00 $75,000.00 $15,483,404.00

5800 Revenue From State Sources*** Foundation Program $31,623,524.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00State Food Service $0.00 $30,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.005800 Total State Revenue $31,623,524.00 $30,000.00 $0.00 $0.00

Proposed Proposed Proposed ProposedFY 2019-2020 FY 2019-2020 FY 2019-2020 FY 2019-2020General Fund Special Revenue Construction Interest & Sinking

Revenue Fund Revenue Fund Revenue Fund Revenue

5900 Revenue From Federal Sources $0.00 $0.00 $0.00 $0.00National School Lunch Program [Fund 240] $0.00 $3,150,000.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00State Revenue - Instructional MatAllot [Fund 410] $0.00 $1,385,035.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00Title I Part A Improv Basic Programs [Fund 211] $0.00 $1,142,436.00 $0.00 $0.00Federal Voc Title II - Carl Perkins [Fund 244] $0.00 $63,071.00 $0.00 $0.00Other Federal Funding $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Title III, Part A, Biligual Educ Grant [Fund 263] $0.00 $200,660.00 $0.00 $0.00 Special Education IDEA-B Formula [Fund 224] $0.00 $1,171,226.00 $0.00 $0.00 Special Educa IDEA-B Pre-School [Fund 225] $0.00 $10,352.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Title II, Part A [Fund 255] $0.00 $178,653.00 $0.00 $0.00 Pre-Kindergarten Grant [Fund 429] $0.00 $0.00 $0.00 $0.00 Title I, Part A [Fund 289] $0.00 $82,363.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Shars Reimbursement Program $796,000.00 $0.00 $0.00 $0.005900 Total Federal Revenue $796,000.00 $7,383,796.00 $0.00 $0.00

7990 Other Resources $0.00 $0.00 $0.00 $0.00

5000 Total Estimated Revenues And Other Resources $71,806,379.00 $8,180,796.00 $75,000.00 $15,483,404.00

Proposed Proposed Proposed Proposed

FY 2019-2020 FY 2019-2020 FY 2019-2020 FY 2019-2020APPROPRIATED EXPENDITURES General Fund Special Revenue Construction Interest & Sinking

Appropriations Fund Appropriations Fund Revenue Fund Appropriations

11 Instructional Services6100 Payroll Costs $41,576,602.00 $860,949.00 $0.00 $0.006200 Professional & Contracted Services $997,350.00 $219,970.00 $0.00 $0.006300 Supplies & Materials $1,059,525.00 $1,552,891.00 $0.00 $0.006400 Other Operating Expenses $84,600.00 $26,300.00 $0.00 $0.006500 Debt Service $0.00 $0.00 $0.00 $0.006600 Capital Outlay $138,500.00 $0.00 $0.00 $0.00 11 Total Instruction $43,856,577.00 $2,660,110.00 $0.00 $0.00

12 Instructional Resources & Media Services6100 Payroll Costs $640,400.00 $0.00 $0.00 $0.006200 Professional & Contracted Services $26,750.00 $0.00 $0.00 $0.006300 Supplies & Materials $45,700.00 $0.00 $0.00 $0.006400 Other Operating Expenses $5,700.00 $0.00 $0.00 $0.006500 Debt Service $0.00 $0.00 $0.00 $0.006600 Capital Outlay $0.00 $0.00 $0.00 $0.00 12 Total Instructional Resources $718,550.00 $0.00 $0.00 $0.00

13 Curriculum & Instruc Staff Development6100 Payroll Costs $881,800.00 $0.00 $0.00 $0.006200 Professional & Contracted Services $29,800.00 $0.00 $0.00 $0.006300 Supplies & Materials $46,997.00 $0.00 $0.00 $0.006400 Other Operating Expenses $35,000.00 $0.00 $0.00 $0.006500 Debt Service $0.00 $0.00 $0.00 $0.006600 Capital Outlay $0.00 $0.00 $0.00 $0.00 13 Total Curriculum & Instruc Staff Devel $993,597.00 $0.00 $0.00 $0.00

21 Instructional Administration6100 Payroll Costs $2,036,350.00 $761,920.00 $0.00 $0.006200 Professional & Contracted Services $13,950.00 $0.00 $0.00 $0.006300 Supplies & Materials $20,000.00 $0.00 $0.00 $0.006400 Other Operating Expenses $22,300.00 $194.00 $0.00 $0.006500 Debt Service $0.00 $0.00 $0.00 $0.006600 Capital Outlay $0.00 $0.00 $0.00 $0.00 21 Total Instructional Administration $2,092,600.00 $762,114.00 $0.00 $0.00


APPROPRITAED EXPENDITURES General Fund Special Revenue Construction Interest & Sinking Appropriations Fund Appropriations Fund Revenue Fund Appropriations

23 School Administration6100 Payroll Costs $3,532,550.00 $0.00 $0.00 $0.006200 Professional & Contracted Services $77,100.00 $6,000.00 $0.00 $0.006300 Supplies & Materials $28,000.00 $9,000.00 $0.00 $0.006400 Other Operating Expenses $42,250.00 $1,272.00 $0.00 $0.006500 Debt Service $0.00 $0.00 $0.00 $0.006600 Capital Outlay $0.00 $0.00 $0.00 $0.00 23 School Administration $3,679,900.00 $16,272.00 $0.00 $0.00

31 Guidance & Counseling Services6100 Payroll Costs $2,621,750.00 $630,000.00 $0.00 $0.006200 Professional & Contracted Services $0.00 $20,000.00 $0.00 $0.006300 Supplies & Materials $23,800.00 $20,000.00 $0.00 $0.006400 Other Operating Expenses $12,000.00 $25,430.00 $0.00 $0.006500 Debt Service $0.00 $0.00 $0.00 $0.006600 Capital Outlay $0.00 $0.00 $0.00 $0.00 31 Total Guidance & Counseling $2,657,550.00 $695,430.00 $0.00 $0.00

32 Social Services6100 Payroll Costs $0.00 $0.00 $0.00 $0.006200 Professional & Contracted Services $42,000.00 $0.00 $0.00 $0.006300 Supplies & Materials $0.00 $0.00 $0.00 $0.006400 Other Operating Expenses $0.00 $0.00 $0.00 $0.006500 Debt Service $0.00 $0.00 $0.00 $0.006600 Capital Outlay $0.00 $0.00 $0.00 $0.00 32 Total Social Services $42,000.00 $0.00 $0.00 $0.00

33 Health Services6100 Payroll Costs $534,400.00 $0.00 $0.00 $0.006200 Professional & Contracted Services $1,700.00 $0.00 $0.00 $0.006300 Supplies & Materials $12,200.00 $0.00 $0.00 $0.006400 Other Operating Expenses $4,100.00 $0.00 $0.00 $0.006500 Debt Service $0.00 $0.00 $0.00 $0.006600 Capital Outlay $0.00 $0.00 $0.00 $0.00 33 Total Health Services $552,400.00 $0.00 $0.00 $0.00


APPROPRIATED EXPENDITURES General Fund Special Revenue Construction Interest & Sinking Appropriations Fund Appropriations Fund Revenue Fund Appropriations

34 Student Transportation

6100 Payroll Costs $2,625,025.00 $0.00 $0.00 $0.006200 Professional & Contracted Services $89,000.00 $0.00 $0.00 $0.006300 Supplies & Materials $969,000.00 $0.00 $0.00 $0.006400 Other Operating Expenses $117,000.00 $0.00 $0.00 $0.006500 Debt Service $0.00 $0.00 $0.00 $0.006600 Capital Outlay $31,000.00 $0.00 $0.00 $0.00 34 Total Student Transportation $3,831,025.00 $0.00 $0.00 $0.00

35 Food Services6100 Payroll Costs $0.00 $1,732,900.00 $0.00 $0.006200 Professional & Contracted Services $0.00 $53,500.00 $0.00 $0.006300 Supplies & Materials $0.00 $2,012,300.00 $0.00 $0.006400 Other Operating Expenses $0.00 $31,500.00 $0.00 $0.006500 Debt Service $0.00 $0.00 $0.00 $0.006600 Capital Outlay $0.00 $24,000.00 $0.00 $0.00 35 Total Food Services $0.00 $3,854,200.00 $0.00 $0.00

36 Cocurricular/Extracurricular Activities6100 Payroll Costs $1,089,950.00 $0.00 $0.00 $0.006200 Professional & Contracted Services $163,000.00 $0.00 $0.00 $0.006300 Supplies & Materials $222,050.00 $0.00 $0.00 $0.006400 Other Operating Expenses $561,200.00 $0.00 $0.00 $0.006500 Debt Service $0.00 $0.00 $0.00 $0.006600 Capital Outlay $4,000.00 $0.00 $0.00 $0.00 36 Total Cocurricular/Extra Activities $2,040,200.00 $0.00 $0.00 $0.00

41 General Administration6100 Payroll Costs $2,286,900.00 $0.00 $0.00 $0.006200 Professional & Contracted Services $364,000.00 $0.00 $0.00 $0.006300 Supplies & Materials $106,900.00 $0.00 $0.00 $0.006400 Other Operating Expenses $148,900.00 $0.00 $0.00 $0.006500 Debt Service $0.00 $0.00 $0.00 $0.006600 Capital Outlay $0.00 $0.00 $0.00 $0.00 41 Total General Administration $2,906,700.00 $0.00 $0.00 $0.00

51 Plant Maintenance and Operations 6100 Payroll Costs $3,371,700.00 $76,200.00 $0.00 $0.006200 Professional & Contracted Services $2,272,500.00 $134,800.00 $0.00 $0.006300 Supplies & Materials $478,000.00 $9,500.00 $0.00 $0.006400 Other Operating Expenses $228,000.00 $0.00 $0.00 $0.006500 Debt Service $0.00 $0.00 $0.00 $0.006600 Capital Outlay $0.00 $0.00 $0.00 $0.00 51 Total Plant Maintenance and Operations $6,350,200.00 $220,500.00 $0.00 $0.00


APPROPRIATED EXPENDITURES General Fund Special Revenue Construction Interest & Sinking Appropriations Fund Appropriations Fund Revenue Fund Appropriations

52 Security Services6100 Payroll Costs $28,700.00 $0.00 $0.00 $0.006200 Professional & Contracted Services $502,500.00 $0.00 $0.00 $0.006300 Supplies & Materials $0.00 $0.00 $0.00 $0.006400 Other Operating Expenses $5,000.00 $0.00 $0.00 $0.006500 Debt Service $0.00 $0.00 $0.00 $0.006600 Capital Outlay $0.00 $0.00 $0.00 $0.00 52 Total Security Services $536,200.00 $0.00 $0.00 $0.00

53 Data Processing Services6100 Payroll Costs $922,400.00 $0.00 $0.00 $0.006200 Professional & Contracted Services $239,000.00 $0.00 $0.00 $0.006300 Supplies & Materials $936,570.00 $0.00 $0.00 $0.006400 Other Operating Expenses $25,800.00 $0.00 $0.00 $0.006500 Debt Service $0.00 $0.00 $0.00 $0.006600 Capital Outlay $0.00 $0.00 $0.00 $0.00 53 Total Data Processing Services $2,123,770.00 $0.00 $0.00 $0.00

61 Community Services6100 Payroll Costs $61,500.00 $83,445.00 $0.00 $0.006200 Professional & Contracted Services $0.00 $0.00 $0.00 $0.006300 Supplies & Materials $0.00 $15,425.00 $0.00 $0.006400 Other Operating Expenses $0.00 $1,000.00 $0.00 $0.006500 Debt Service $0.00 $0.00 $0.00 $0.006600 Capital Outlay $0.00 $0.00 $0.00 $0.00 61 Total Community Services $61,500.00 $99,870.00 $0.00 $0.00

71 Debt Service6100 Payroll Costs $0.00 $0.00 $0.00 $0.006200 Professional & Contracted Services $0.00 $0.00 $0.00 $0.006300 Supplies & Materials $0.00 $0.00 $0.00 $0.006400 Other Operating Expenses $0.00 $0.00 $0.00 $0.006500 Debt Service $0.00 $0.00 $0.00 $14,075,325.006600 Capital Outlay $0.00 $0.00 $0.00 $0.00 71 Total Debt Service $0.00 $0.00 $0.00 $14,075,325.00

Proposed Proposed Proposed Proposed

FY 2019-2020 FY 2019-2020 FY 2019-2020 FY 2019-2020General Fund Special Revenue Construction Interest & Sinking

Appropriations Fund Appropriations Fund Revenue Fund Appropriations81 Facilities Acquisition and Construction

6100 Payroll Costs $0.00 $0.00 $0.00 $0.006200 Professional & Contracted Services $45,000.00 $0.00 $0.00 $0.006300 Supplies & Materials $0.00 $0.00 $0.00 $0.006400 Other Operating Expenses $0.00 $0.00 $0.00 $0.006500 Debt Service $0.00 $0.00 $0.00 $0.006600 Capital Outlay $0.00 $0.00 $3,700,000.00 $0.00 81 Total Facilities and Construction $45,000.00 $0.00 $3,700,000.00 $0.00

99 Other Intergovernmental Charges6100 Payroll Costs $0.00 $0.00 $0.00 $0.006200 Professional & Contracted Services $540,000.00 $0.00 $0.00 $0.006300 Supplies & Materials $0.00 $0.00 $0.00 $0.006400 Other Operating Expenses $0.00 $0.00 $0.00 $0.006500 Debt Service $0.00 $0.00 $0.00 $0.006600 Capital Outlay $0.00 $0.00 $0.00 $0.00 99 Total Other Intergovernmental Charges $540,000.00 $0.00 $0.00 $0.00

6000 TOTAL - ALL EXPENDITURES $73,027,769.00 $8,308,496.00 $3,700,000.00 $14,075,325.00

1100 Net (Revenue - Expenditures) ($1,221,390.00) ($127,700.00) ($3,625,000.00) $1,408,079.00

OTHER RESOURCES:7991 Sale of Bonds $0.00 $0.00 $0.00 $0.007992 Sale of Assets $0.00 $0.00 $0.00 $0.007993 Net Insurance Recovery $0.00 $0.00 $0.00 $0.007994 Lease-Purchase Proceeds $0.00 $0.00 $0.00 $0.007995 Loan Proceeds $0.00 $0.00 $0.00 $0.007997 Transfers In $0.00 $0.00 $0.00 $0.007998 Other Non-Revenue Receipts $0.00 $0.00 $0.00 $0.00 7000 TOTAL - OTHER RESOURCES $0.00 $0.00 $0.00 $0.00

OTHER USES:8991 Flow Through Out $0.00 $0.00 $0.00 $0.008992 Transfer Out $0.00 $0.00 $0.00 $0.008993 Loan Principal $0.00 $0.00 $0.00 $0.008994 Miscellaneous Other Uses $0.00 $0.00 $0.00 $0.00 8000 TOTAL - OTHER USES $0.00 $0.00 $0.00 $0.00

9000 Net (Other Resources - Other Uses) $0.00 $0.00 $0.00 $0.00

1200 Net (1100 + 9000) ($1,221,390.00) ($127,700.00) ($3,625,000.00) $1,408,079.00

3100 Projected Beginning Fund Balance 9/1/2019 $13,580,000.00 $979,223.00 $3,353,250.00 $11,701,069.00

3110 Projected Ending Fund Balance 8/31/2020 $12,358,610.00 $851,523.00 ($271,750.00) $13,109,148.00

10 20/30/40 80 50Special Debt

APPROPRIATED EXPENDITURES BY OBJECT CODES General Revenue Construction Service Fund Fund Fund Fund

Total 6100 $62,210,027.00 $4,145,414.00 $0.00 $0.00Total 6200 $5,403,650.00 $434,270.00 $0.00 $0.00Total 6300 $3,948,742.00 $3,619,116.00 $0.00 $0.00Total 6400 $1,291,850.00 $85,696.00 $0.00 $0.00Total 6500 $0.00 $0.00 $0.00 $14,075,325.00Total 6600 $173,500.00 $24,000.00 $3,700,000.00 $0.00

Total All Object Codes $73,027,769.00 $8,308,496.00 $3,700,000.00 $14,075,325.00

98

MemorandumTotals

$53,350,259.00$610,000.00$545,000.00$82,000.00

$767,000.00$315,000.00$43,000.00

$55,637,259.00

$31,623,524.00$0.00

$30,000.00$0.00$0.00$0.00

$31,653,524.00

98

MemorandumTotals

$0.00$3,150,000.00

$0.00$1,385,035.00

$0.00$1,142,436.00

$63,071.00$0.00$0.00$0.00

$200,660.00$1,171,226.00

$10,352.00$0.00

$178,653.00$0.00

$82,363.00$0.00$0.00

$796,000.00$8,179,796.00

$0.00

$95,470,579.00

98

MemorandumTotals

$42,437,551.00$1,217,320.00$2,612,416.00

$110,900.00$0.00

$138,500.00$46,516,687.00

$640,400.00$26,750.00$45,700.00$5,700.00

$0.00$0.00

$718,550.00

$881,800.00 $29,800.00$46,997.00$35,000.00

$0.00$0.00

$993,597.00

$2,798,270.00$13,950.00$20,000.00$22,494.00

$0.00$0.00

$2,854,714.0098

MemorandumTotals

$3,532,550.00$83,100.00$37,000.00$43,522.00

$0.00$0.00

$3,696,172.00$0.00

$3,251,750.00$20,000.00$43,800.00$37,430.00

$0.00$0.00

$3,352,980.00$0.00$0.00

$42,000.00$0.00$0.00$0.00$0.00

$42,000.00$0.00

$534,400.00$1,700.00

$12,200.00$4,100.00

$0.00$0.00

$552,400.0098

MemorandumTotals

$2,625,025.00$89,000.00

$969,000.00$117,000.00

$0.00$31,000.00

$3,831,025.00

$1,732,900.00$53,500.00

$2,012,300.00$31,500.00

$0.00$24,000.00

$3,854,200.00

$1,089,950.00$163,000.00$222,050.00$561,200.00

$0.00$4,000.00

$2,040,200.00

$2,286,900.00$364,000.00$106,900.00$148,900.00

$0.00$0.00

$2,906,700.00

$3,447,900.00$2,407,300.00

$487,500.00$228,000.00

$0.00$0.00

$6,570,700.0098

MemorandumTotals

$28,700.00$502,500.00

$0.00$5,000.00

$0.00$0.00

$536,200.00

$922,400.00$239,000.00$936,570.00$25,800.00

$0.00$0.00

$2,123,770.00

$144,945.00$0.00

$15,425.00$1,000.00

$0.00$0.00

$161,370.00

$0.00$0.00$0.00$0.00

$14,075,325.00$0.00

$14,075,325.00 98

MemorandumTotals

$0.00$45,000.00

$0.00$0.00$0.00

$3,700,000.00$3,745,000.00

$0.00$540,000.00

$0.00$0.00$0.00$0.00

$540,000.00

$99,111,590.00 $99,111,590.00

($3,566,011.00)

$0.00$0.00$0.00$0.00$0.00$0.00$0.00$0.00

$0.00$0.00$0.00$0.00$0.00

$0.00

($3,566,011.00)

$29,613,542.00

$26,047,531.00

98

MemorandumTotals

$66,355,441.00$5,837,920.00$7,567,858.00$1,377,546.00

$14,075,325.00$3,897,500.00

.$99,111,590.00

Documents

9 -20 20 Budget - Waller ISD...Karczewski, Bradshaw, Spalding 315 N. Church Street Nacogdoches, Texas 75961 Depository Prosperity Bank 31250 FM 2920 Waller, Texas 77484 Fiscal Agents