United Independent School Districttrends, the District is expecting an average daily attendance (ADA) of 93.25% which is used to determine a portion of expected state revenue. The

Adopted

District B

udget

Adopted

District B

udget

Adopted

District B

udget

Roberto J. Santos Superintendent of Schools 201 Lindenwood Drive Laredo, Texas 78045 (956) 473‐6201 http://www.uisd.net/

Adopted District Budget Fiscal Year September 1, 2012‐ August 31, 2013

United Independent School District

UUNNIITTEEDD IINNDDEEPPEENNDDEENNTT SSCCHHOOOOLL DDIISSTTRRIICCTT

Administrative Building 201 Lindenwood Drive ▪ Laredo, Texas 78045

BBooaarrdd ooff TTrruusstteeeess

Judd Gilpin, President Juan Roberto Ramirez, Vice President

Ricardo Molina Sr., Parliamentarian Ricardo Rodriguez, Secretary

Pat Campos, Member Javier Montemayor, Member

Ramiro Veliz, III, Member

AAddmmiinniissttrraattiivvee OOffffiicciiaallss

Roberto J. Santos, Superintendent Eduardo Zuñiga, Associate Superintendent Student Support Services

Dr. Guadalupe Gorordo, Associate Superintendent Curriculum & Instruction Laida P. Benavides, Assistant Superintendent Business & Finance

Enrique Rangel, Assistant Superintendent Facilities/Construction/Student Services David Garcia, Assistant Superintendent Human Resources

Gloria Rendon, Assistant Superintendent for Administration

PPrreeppaarreedd BByy

The Division of Finance

United Independent School District Official 2012‐2013 Budget

Note: Table of Contents include hyperlinks to pages throughout the document.

TTAABBLLEE OOFF CCOONNTTEENNTTSS

IInnttrroodduuccttoorryy SSeeccttiioonn

Executive Summary ........................................................................................ 1 Key Factors and Summary ............................................................................ 9 Budget Enhancements and Reductions ...................................................... 10 Short Term Budget Strategies ..................................................................... 12

OOrrggaanniizzaattiioonnaall SSeeccttiioonn

District Overview ......................................................................................... 17 District Organizational Chart ..................................................................... 18 District Map ................................................................................................... 19 Campus Directory ........................................................................................ 20 District Mission and Goals .......................................................................... 22 Fiscal Policies and Procedures ................................................................... 26 Budget Policies and Development Procedures .......................................... 33 Budgetary Policies ....................................................................................... 39 Long Term Financial Strategies .................................................................. 43 Capital Outlay ............................................................................................... 50

FFiinnaanncciiaall SSeeccttiioonn

Budgetary Summary .................................................................................... 58 Adopted Official Budget ............................................................................... 61 General Fund ................................................................................................ 66 Debt Service Fund ....................................................................................... 78 Food Service Fund ....................................................................................... 90 Special Revenue Funds ............................................................................... 96

IInnffoorrmmaattiioonnaall SSeeccttiioonn

Form of Government .................................................................................. 102 Board of Trustees Biographies .................................................................... 103 Administrative Officials .............................................................................. 106 Geography ................................................................................................... 107 History ......................................................................................................... 109 Healthcare .................................................................................................... 109 Transportation .............................................................................................. 110 Educational Facilities ................................................................................... 110 Bridges ............................................................................................................ 111 Culture ........................................................................................................... 111 Population ..................................................................................................... 115

United Independent School District Official 2012‐2013 Budget Table of Contents (Continued)

IInnffoorrmmaattiioonnaall SSeeccttiioonn ccoonnttiinnuueedd……..

Education ...................................................................................................... 116 Income........................................................................................................... 116 Housing ......................................................................................................... 117 Hotel .............................................................................................................. 117 Labor ............................................................................................................. 118 Legal Debt Margin ........................................................................................ 119 Ratio of Annual Debt Service Expenditures .............................................. 120 Assessed and Estimated Actual Value of Property .................................... 121 Property Tax Rates ...................................................................................... 122 Principal Tax Payers .................................................................................... 124 Demographic and Economic Information ................................................ 125 Major Employers ......................................................................................... 126

SScchhooooll SSeeccttiioonn

Budget and Data Summary ......................................................................... 127 United ISD Ten Step Improvement Plan ................................................... 128 District Performance Record ...................................................................... 130 Attendance Rates ......................................................................................... 131 Drop‐out Rates ............................................................................................. 131 Mean SAT Scores ......................................................................................... 132 Mean ACT Scores ........................................................................................ 132 AEIS Ratings ................................................................................................. 133 Campus Personnel & Budget Summary ..................................................... 134

High Schools and Alternative Schools ........................................... 136 Middle Schools ................................................................................ 146 Elementary Schools ......................................................................... 164

DDeeppaarrttmmeenntt SSeeccttiioonn

Organizational Overview ............................................................................ 217 Implementation of District Goals & Objectives ........................................ 218 Department Personnel & Budget Summary ............................................. 219 Organizational Overview per Department ............................................... 221

SSuupppplleemmeennttaarryy SSeeccttiioonn

Acronyms .................................................................................................... 267 Glossary ........................................................................................................ 271

August 31, 2012 Members of the Board of Trustees United Independent School District 201 Lindenwood Dr. Laredo, Texas 78045 Dear Trustees: The following document represents the financial plan for the United Independent School District (the District) for the 2012‐2013 fiscal year. This document culminates an intensive process involving input from parents, citizens, campus and administrative staff, the Superintendent, and the Board of Trustees. This budget provides the financial resources necessary to offer a very competitive compensation package to our employees, maintain our existing facilities and provide the necessary funds to educate over 42,641 students. This budget document and the year‐end Comprehensive Annual Financial Report (CAFR) are the primary vehicles used to present the financial plan and the results of operations of the District. This document was prepared in the format necessary to meet the requirements of the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award Program. To receive this award, an entity must publish a budget document that meets a number of specific program criteria and serves as a policy document, an operations guide, a financial plan, and a communications device. The primary purpose of this document is to provide timely and useful information concerning the past, current, and projected financial status of the District in order to facilitate decisions that support educational goals. Budget Overview & Highlights The District first began in the spring of 1961 when three tiny common school districts in Webb County met for the purpose of consolidation.

UISD Board of Trustees

Judd Gilpin President District 7

Juan Roberto Ramirez

Vice President District 6

Ricardo Ramirez

Secretary District 2

Ricardo Molina, Sr.

Parliamentarian District 1

Pat Campos

Member District 3

Ramiro Veliz, III

Member District 4

Javier Montemayor, Jr.

Member District 5

Roberto J. Santos Superintendent

Central Office

201 Lindenwood Drive Laredo, Texas 78045

Phone: (956) 473-6219 Facsimile: (956) 728-8691

UNITED INDEPENDENT SCHOOL DISTRICT

Introductory Section

The 1961‐62 school year was the first for the District with grades one through nine and an enrollment of 341 students. The District expects to see an enrollment of 42,641 students in Pre‐Kinder through the twelfth grade for the 2012‐2013 school year. The annually adopted budget includes the General, Debt Service and Food Service Funds. Total revenues are not equal to total expenditures for all budgeted funds. Revenues equal $339,292,415 and expenditures are $342,203,931. Debt Service used part of the Fund Balance to cover expenditures. The General Fund’s budget is $293,592,745 which deceased by 0.44% over last year’s adopted budget due to a reduction in revenue from the State. The following major financial goals and objectives guided the budget development process: Sustain the commitment towards the enhancement of academic achievement and

provide a safe environment. Maintain a fiscally responsible tax rate while providing the resources necessary to

meet the District’s objectives. Maintain adequate and appropriate fund balance levels in accordance with policy. Fund a compensation package that will help attract and retain qualified personnel. The following highlights represent a brief overview of significant items and initiatives that drove the 2012‐2013 budget. Student Enrollment The 2012‐2013 student enrollment is projected at 42,641. This total represents a student increase of 994 from the 2011‐2012 actual enrollment of 41,647. Based on historical trends, the District is expecting an average daily attendance (ADA) of 93.25% which is used to determine a portion of expected state revenue. The projected enrollment will generate an estimated $153,462,614 for the District in Foundation School funds and $16,393,580 in Available School funds. This is a decrease of $13,867,472 over last year’s estimated foundation and available school funds. In the following tables, the Average Daily Attendance shows an increase however the District is expected to have a decrease in the Foundation School Funds and an increase in the Available School Funds as there are still significant cuts made in public education in continuation from the 82nd Legislative Session.

United Independent School District 2

Description 2008‐2009 2009‐2010 2010‐2011 2011‐2012 2012‐2013

ADA 37,136.016 37,810.880 38,838.954 39,091.631 41,089.447

Foundation School Fund 180,019,411 188,649,512 188,310,327 173,945,043 153,462,614

Available School Fund 9,314,186 10,177,571 17,645,515 9,778,623 16,393,580


Instruction The District remains committed to providing the best education for all students. The focal point of this budget continues to be on instruction with budgeted expenditures for students and teachers making up about 51.0% of the General Operating Fund budget. The District budgeted $174,468,990 for the 2012‐13 school year in instructional and instructional‐related services funds. This represents an increase of $160,575 over the previous year’s budget. In addition to providing for basic instructional needs, the District continues to fund existing programs such as career & technology and priority school stipends. The budget continues to include support for the established Science, Business, and Engineering Magnets at John B. Alexander High School, United South High School, and United High School respectively. In the spring of 2012, the State of Texas Assessments of Academic Readiness (STAAR) replaced the Texas Assessment of Knowledge and Skills (TAKS). The STAAR program at grades 3‐8 will assess the same subjects and grades that are currently assessed on TAKS. At the high school, however, grade‐specific assessments will be replaced with 12 end‐of‐course (EOC) assessments: Algebra I, geometry, Algebra II, biology, chemistry, physics, English I, English II, English III, World Geography, World History, and U.S. History.

2012 ‐ 2013 Annual Budget 3


On the STAAR EOC assessments, there are three levels that describe student performance:

Level III: Advanced Academic Performance level II ‐ Satisfactory Academic Performance Level I ‐ Unsatisfactory Academic Performance.

The United Independent School District adopted a standardized dress code for students in grades Pre‐Kinder through High School in. In addition to federal grants for the 2012‐13 budget, the District has set aside $450,000 from the General Operating fund for a Uniform Assistance Program to help clothe those students that qualify for support. College Preparation Program In 2004‐2005, the District added a College Preparation Program which helps provide training for students of United ISD (independent school district) from grades 6 ‐ 12 on college preparatory materials and issues. The program continues to be funded for the 2012‐2013 academic year with $770,000 allocated for this purpose. Some of the critical issues it offers are introducing the idea of college at a very early age, and also the parental involvement through its FUNdamentals of College Admissions Program that helps families to make decisions about college together. The program is flexible enough to allow for its implementation utilizing the existing class structures, teachers, quality, and uniformity that the District already offers to its students. A local coordinator assigned to act as liaison between the District and the College Preparation Program ensures the goals and objectives of the program are being met. Campus Changes With the expected student population growth of 377 students, the 2012‐2013 budget includes 16 (sixteen) classroom teaching positions and the following campus positions: Nurse (1) Counselors (3) Special Education Teacher Aides (9) Custodians (7) Since the school district is still growing and a number of teachers have been retiring, the number of teachers with less than five years classroom experience makes up about 31.1% of the District’s teaching staff.



Facilities No new facilities will open during the 2012‐2013 academic year; however various construction projects are taking place throughout the District and over $500,000 has been allocated for capital improvement projects across the district with an additional $225,000 for the purchase or movement of portable buildings. Also, the District participated in a Qualified School Construction Bond (QSCB) in 2009 for several maintenance projects that included Americans with Disabilities Act (ADA) compliance issues, fire detection & alarm system replacements HVAC (heating, ventilation, and air conditioning) system replacements, electrical & lighting system upgrades, roof replacements, and the rehabilitation of Krueger Stadium. Debt Management Debt Service is a major expenditure of the budget. Due to the District’s continual growth the past two decades, the District had held and passed bond elections in 1993, 1998, and 2003. The District will carry the bonded debt until 2035. In 2009, the District issued the Qualified School Construction Bond (QSCB) in the amount of $17.4 million. The QSCB program is part of the American Recovery and Reinvestment Act and Federal Tax Credit Program. School districts can obtain interest free or very low interest financing for qualified construction projects. The QSCB were issued as Local Maintenance Tax Notes with a low rate of 1.64% and the payments are being funded by the General Operating Fund. The annual debt payment and fees for 2012‐2013 budget year is $25,817,241, to be paid with $17,315,051 of local funds, $20,133,818 of state assistance and the use of fund balance in the amount of $2,911,516. Compensation With payroll expenditures making up about 85% of the total General Operating Budget, one of the major budgetary decisions is the setting of a compensation structure that is financially feasible while remaining competitive with the market. For 2012‐13, the District continued with the Board action to freeze salaries for UISD employees. However, the board did propose to cover the additional increase in health insurance premiums on behalf of


87%

6%5% 2% 0% 0%

General Fund Expenditures by Object

Payroll Contracted Services

Supplies Other Oper. Costs

Debt Services Capital Outlay


the employees for a total cost of $867,000 and give a one time incentive retention payment for a total cost of $10,794,530. Impact of New Legislation The State of Texas held its 82nd legislative session in the spring of 2011. The passage of Senate Bill 1 had an impact on state funding for public education by decreasing the amount allocated to schools by approximately 6% for the 2012 year and 8% decrease for the 2013 year. For UISD, the state revenue based on current law means that we received $16 million less in state funding for 2012 and an expected $9 million less in 2013 for a total reduction of $25 million. Tax Rate Projected revenue is based on a tax rate of $1.19486 which will remain the same as 2011‐2011. The maintenance and operations (General Fund) tax rate has remained the same at $1.04 and the interest and sinking (Debt Service) has remained the same at $0.15486. Due to economic changes in the nation and in our community, the District has looked at necessary changes and has reviewed restructuring procedures to maintain a balanced budget with the current tax rate.


Description 2008‐2009 2009‐2010 2010‐2011 2011‐2012 2012‐2013

Maintenance & Operations 1.03001 1.04000 1.04000 1.04000 1.04000

Interest & Sinking 0.15486 0.15486 0.15486 0.15486 0.15486

Total 1.18487 1.19486 1.19486 1.19486 1.19486

0.90 0.95 1.00 1.05 1.10 1.15 1.20 1.25

2008‐2009 2009‐2010 2010‐2011 2011‐2012 2012‐2013

TAXES

Maintenance & Operations


The District continues to offer an optional local homestead exemption. Homeowners have their assessed values reduced by 15%. The exemption of 15% from assessed values decreases the total tax liability of a District homeowner. Transportation Program The District currently comprises north and southeast Laredo, as well as 75 percent of Webb County covering over 2,448 square miles, an area the size of the state of Delaware. This requires the District to provide transportation to over 11,000 students on a daily basis. In order to accommodate all of the students, the District operates two transportation compounds: one is located in the northern part of the District and serves as the main transportation compound and the other is established at the southern part of the District to serve the campuses located in that vicinity. For the 2012‐13 school year, the District will maintain staff at current allocations. The District did not increase or decrease the allocation for fuel or parts. The budget will be maintained at current levels and do not foresee any necessary changes in these costs. Security Providing a safe school environment continues to be one of the District’s top goals. In 1994, the District formed a Police Department headed by a Chief of Police who works with other personnel in refining and developing proactive security programs and gang management plans to keep campuses safe. The Police Department is involved in activities that encourage support and mutual respect between the District and the community. Since the formation of the police department, fifty one (51) peace officers, five (5) radio dispatchers, three (3) canine handlers and one hundred and two (102) security guards have been hired and assigned to all campuses. For the 2012‐2013 school year, additional personnel was not needed. Technology The District commits to providing the necessary resources to campuses in order to have students excel in education. The Technology Department continues to evaluate the use of computers throughout the district in order to remain current with upcoming technology. The District continues to use the School Messenger phone service to better communicate with parents, students and staff. The School Messenger phone service is



an automatic calling service that delivers phone messages to parents, teachers, students and faculty in a timely manner. Voice messages are recorded by an administrator and the calls are automatically placed by a phone system to a specified audience. This system is used to notify parents, students and staff of upcoming school events or meetings or about emergency school alerts and warnings. The District also maintains the use of the Tyler SIS (Student Information Software). Tyler SIS intuitively manages staff’s essential operations, helping to create greater efficiency throughout the school district. It is comprised of the following integrated functions: Attendance Grade‐book Scheduling Registration & Enrollment Health & Immunization Fund Balance We have projected to end the 2013 fiscal year with the same fund balance as the 2012 fiscal year. At the August 31, 2011, the District had an audited fund balance of $102,662,832 and projects a fund balance of $90,703,371 at August 31, 2012. The District has budgeted conservatively to maintain a fund balance that supports at least one month of operating expenditures as required by our local fund balance policy. Below is a chart that indicates the level of expenditures and revenues for the District’s general fund over the last five years and the projected fund balance for 2011‐2012. Fund Balance History


Description 2008‐2009 2009‐2010 2010‐2011 2011‐2012 2012‐2013

Revenues/Other Res. 313,948,478$ 326,823,167$ 314,020,002$ 315,144,827$ 293,592,745$

Exp./Other Uses 302,971,284 312,826,279 307,971,242 327,101,288 293,592,745

Net Change 10,977,194 13,996,888 6,048,760 (11,956,461) ‐

Restricted Fund

Balance 31,630,242 46,582,822 24,888,911 26,757,764 27,560,497

Unassigned FB 50,986,943 50,031,250 77,773,921 63,948,607 63,145,874

Tax Rate 1.1848 1.1949 1.1949 1.1949 1.1949

Fund Balance to Exp. 16.83% 15.99% 25.25% 19.55% 21.51%


KEY FACTORS AND SUMMARY One of the most significant challenges presented in forming the United ISD budget is the substantial decrease in public education funding in the state of Texas. During the last legislative session, the State of Texas needed to make reductions in order to balance the budget. Since public education is approximately 44% of the State funding, school districts across the State realized that the education budget need to be reduced by $10 Billion. The District has continued initiatives to control expenditures and manage staff needs carefully while allowing campus operations to continue. A 5% reduction in the operating budgets for campuses and departments was approved by the Board Members when the budget was adopted. Another major budgeting factor for a district that covers over 2,400 square miles is the increase in fuel and material costs. The major departments affected are the District’s Police, Transportation, and Facilities Departments. While each of these departments received additional funding to cover the increased costs, every effort has been made to monitor their needs. The District will make changes if necessary in order to maintain continued services for children. The following pages provide further enhancements and reductions made to various areas of the budget for 2012‐2013.


‐

20

40

60

80

100

120

2008‐2009 2009‐2010 2010‐2011 2011‐2012 2012‐2013

Millions

Operating Fund Balance


What are the major enhancements and reductions for the 2012‐2013 school year?


Enhancements/Reduction

All Schools Increased

Projected Student Enrollment

$1,427,872 . 940,000$

. 328,038$

. 149,922$

. 147,581$

. (137,669)$

Capital Projects

$500,000 . 500,000$

Capital Equipment

$320,950 . 150,000$

. 170,950$

District‐Wide (900) The budget provides for the following net operational costs.

$3,741,831 . 1,500,000$

. 436,162$

. 60,000$

. 382,086$

. 520,000$ Workbooks

. 366,080$ Department Allocations

. 305,000$ Student Travel & Transportation

. 255,000$ Uniform Vouchers

. (55,000)$ Dual Credit ‐ Textbooks/Buses

. (87,747)$ Debt Payments

. 60,250$ Water and Sewage

Substitutes

Computer Lease

TRS Statutroy Minimum Payments

Education Technology Trainer Stipends

Furniture Replacement Plan ‐ Campuses

Band Uniforms

The budget provides funds for identified capital equipment

The budget provides funds for a projected student

enrollment increase of 735 students and the following

enhancements.

Teachers ‐ 16

Administrators ‐ 5

Clerical/Aides ‐ 9

Custodians ‐ 7

Campus Allocation ‐ Reduction

The budget provides funds for identified capital projects

Other Projects as needed

General Operating


United Independent School District Breakdown of Operating Funds by Department/Campus

Purchase Order Rollover Funding *Note: The budget reflects reductions in the following departments where funds were carried forward from reserves

approved by the Board of Trustees.


BREAKDOWN OF GENERAL FUND:

DEPARTMENT/CAMPUS AMOUNTS %

Athletics 28,717$ 0.2%

Board Discretionary Funds 40,315 0.3%

Career & Technology ‐ Instructional 122,830 0.9%

Career & Technology ‐ Oil and Gas Curriculum 122,411 0.9%

Construction ‐ Athletic Fiedl Houses 1,082,421 8.0%

Construction ‐ HS Marching Pads 113,414 0.8%

Construction ‐ HS Running Tracks 137,636 1.0%

Construction ‐ HS Science Labs 8,445,188 62.7%

Construction ‐ HVAC Projects 35,458 0.3%

Construction ‐ Krueger Field 14,053 0.1%

Construction ‐ LBJ Soccer Field Netting & Track 118,696 0.9%

Construction ‐ Los Obispos Parking Lot 19,000 0.1%

Construction ‐ Tennis Courts 898,988 6.7%

Construction ‐ Transportation/Facilities Compound 277,542 2.1%

Construction ‐ Trautmann Elem. Restrooms 36,700 0.3%

Construction ‐ UHS 86,163 0.6%

Curriculum & Instruction ‐ Workbooks 153,735 1.1%

Curriculum & Instruction ‐ High School Allotment 74,404 0.6%

Curriculum & Instruction ‐ STAAR Reading 26,782 0.2%

Curriculum & Instruction ‐ Study Island 124,777 0.9%

Departments ‐ Construction Management 99,200 0.7%

Departments ‐ Energy Management 48,557 0.4%

Departments ‐ Facilities 277,627 2.1%

Departments ‐ Support Services 19,073 0.1%

Departments ‐ Technology 27,422 0.2%

Departments ‐ Transportation 32,876 0.2%

District Wide ‐ Facilities Survey 97,500 0.7%

Fine Arts ‐ Band Instruments 108,858 0.8%

Land Purchases 523,045 3.9%

Portable Restrooms 55,560 0.4%

Police Vehicles 58,648 0.4%

Other Campuses/Departments 159,651 1.2%

TOTAL 13,467,247$ 100.0%


SHORT TERM BUDGET STRATEGIES The following are short‐term budget strategies which guided the development of the 2012‐13 budget. Fund Balance United Independent School District operates under a balanced budget practice. As a sound financial management practice, it has been a District “budgeting” goal to avoid the use of fund balance to support long‐term, on‐going expenses. Therefore, the District strives to adopt a “balanced” budget for every fiscal year. For the budget year 2013, estimated revenue is equal to the budgeted expenditures; therefore the District adopted a “balanced” budget. It is the intent of management to ensure that future fund balances will support the district’s budget which has been growing 10% to 13% until the past two years of budget reductions of $25 million. The fund balance for the General Fund at August 31, 2012 was $90,706,371 with $63,948,606 reported as Unassigned. For August 31, 2013 the un‐audited fund balance is expected to remain stable at or around $90,706,371, since a balanced budget was adopted by the Board of Trustees for 2012‐2013. Management plans to prepare a “balanced” budget for the General Fund, for the next fiscal year, 2013‐2014 and for the years 2014‐15 and 2015‐16, if feasible. Operating Capital Operating capital is often called “pay‐as‐you‐go” capital since projects and equipment in this category are funded directly from operating revenue, rather than through borrowing against future revenue. A two year Capital Acquisition Plan (CAP) continues to be revised and updated in order to address the needs of various support departments with vehicle and major equipment needs. If there are available resources, the District will budget for these expenditures during the budget process. If the needs are of a substantial amount, the District will seek alternative funding through borrowing against future revenue or from available fund balance. The District issued in 2009 a Qualified School Construction Bond (QSCB) in the amount of $17,310,000 to fund maintenance projects that were included in the District’s long‐range Facilities Master Plan. It cost the District approximately 2.065 cents of the



maintenance and operations tax rate to cover the payment of all general operating debt ‐ including all outstanding PPFCO’s and Maintenance Tax Notes. (See charts on general operating outstanding debt and future debt requirement on pages 74 and 75). Taxes One of the main sources of funding for Texas public school district budgets is local property taxes. Districts must collect taxes at a Maintenance & Operation (M & O) rate of $0.86 per $100 valuation to receive state funding under the “foundation” funding level. House Bill 1 (HB1) mandated Texas public school districts adopt a M&O tax rate for 2007‐08 at 66.6% of their 2005‐06 tax rate. It allowed districts to increase their tax rate by an additional $0.04 by fiscal year 2007‐08. The District’s current M&O tax rate will remain the same for the 2012‐2013 fiscal year at $1.04 with a total tax rate of $1.19486. Future tax rate increases will require a majority vote by the United ISD constituency. Since state funding is tied in closely to the ability of a school district to collect taxes, it is imperative an “ideal” tax rate for M & O be set that allows a district to maximize state revenue. In addition to state required tax exemptions, United ISD continue to offer an optional local homestead exemption of 15% to its taxpayers; thus, reducing the District’s collections from tax sources. Since state funding relies on “local effort” of tax collections, the District continues to contract an attorney to assist in the collection of delinquent tax accounts. As in past years, it is the district’s financial goal to collect at least 96.5% of our levy each year. State Revenue Approximately 70% of the state revenue earned by the District is attributed to the student growth and special populations of students it serves. The “foundation” funding level is driven by the average daily attendance (ADA) of students and the full‐time equivalents (FTE) of special populations such as bilingual, special education and economically disadvantaged students. It is imperative the District takes measures to encourage student attendance and identify those students with special needs. For 2012‐2013, the state revenue projected to be earned was based on an average daily attendance of 96.5%. Management will review daily enrollment figures to assure that the projected enrollment and attendance rate will be met. Six weeks reports of daily attendance and of special populations will be reviewed to assure that all populations are being counted accurately so as to secure state funding for those special programs as well.



Staffing Payroll expenditures are over 85% of total general fund budgeted expenditures. Staffing requests are scrutinized carefully before positions are added to the budget. Texas School Districts are required to staff individual classrooms from Kinder through 4th grade at a 22:1 student/teacher ratio; there is no requirement for other grade levels. United ISD has established campus staffing guidelines to ensure not only reasonable class sizes for other grade levels (5th‐12th grade) but also to assure equality in staffing between campuses. Most campus positions such as administrators, custodians and teacher aides are driven by student enrollment. Department staffing needs are determined by the department heads and prioritized by top management. For the 2012‐13 budget, staffing levels increased over the 2011‐12 level by 37 positions. In accordance with the campus staffing guidelines, the District increased 36 campus positions including teachers, counselors, custodians and educational aides, see pages 134‐135 for a breakdown of campus personnel. An additional position was increased in the technology department for a network operator. A breakdown of department personnel is listed on page 219. For changes in staffing levels for the past five years, see schedule below and on the following page.


‐

1,000

2,000

3,000

4,000

5,000

6,000

7,000

2009 2010 2011 2012 2013

Staff Profiles by Position Type

Auxilary

Teacher Aides

Administrative Personnel

Support Personnel

Teachers


Note: Positions are reflected in FTE’s (Full Time Equivalent). Source: Texas Education Agency ‐ Standard Reports


STAFF PROFILES BY POSITION TYPE

Position Type 2009 2010 2011 2012 2013

Teaching Staff:

Pre‐Kindergarten 76.00 75.00 73.50 58.50 59.50 Kindergarten 180.97 185.62 165.16 141.30 142.30

Pre‐Kinder/Kindergarten ‐ ‐ ‐ 0.50 0.50

Elementary (1‐6) 1,026.47 1,034.39 1,059.89 1,150.68 1,154.68

Middle School (6‐8) 83.68 86.01 71.62 88.03 92.03 Secondary (7‐12) 896.57 917.93 973.64 959.40 963.40

All Grade Levels 237.50 239.06 212.00 105.59 107.59

Support Staff:Athletic Trainer 8.00 8.00 8.00 8.00 8.00

Audiologist 1.00 ‐ ‐ ‐ ‐

Counselor 93.45 91.00 98.00 94.00 97.00 Department Head 1.00 ‐

Educational Diagnastician 25.87 24.96 25.00 25.00 25.00

Librarian 41.00 42.00 41.87 41.00 42.00

LSSP/ Psychologist 2.00 4.00 3.00 4.00 4.00 Occupational Therapist 9.00 9.00 10.00 7.00 7.00

Other Campus Prof. Personnel 46.82 37.91 32.96 32.94 32.94

Other Non‐campus Prof. Personnel 147.72 129.60 116.00 103.93 104.93 Physical Therapist 4.00 5.00 4.00 4.00 4.00

Recreational Therapist 1.00 ‐ ‐ ‐ ‐

School Nurse 45.72 49.63 49.89 49.70 49.70 Social Worker 4.00 4.00 4.00 4.00 4.00

Speech Therapist 18.94 15.94 14.82 12.00 12.00

Teacher Facilitator 6.00 ‐ ‐ ‐ ‐

Truant Off/Visiting Teacher 12.00 13.95 12.00 12.00 12.00 Administrative Staff:

Assistant Principal 91.84 96.00 96.99 95.83 95.83

Asst./Assoc./ Deputy Superintendent 6.00 5.00 5.00 6.00 6.00 Athletic Director 1.00 1.00 1.00 1.00 1.00

Director ‐ Personnel / HR 3.00 3.00 3.00 2.00 2.00

Instructional Officer 11.00 11.00 ‐ ‐ ‐ District Instr. Prog. Dir./Exec. Dir. ‐ 50.00 59.82 61.00 61.00

Principal 40.81 41.00 41.00 39.86 39.86

Superintendent 1.00 1.00 1.00 1.00 1.00

Tax Assessor / Collector 1.00 1.00 1.00 1.00 1.00 Para Professional Staff:

Teacher Aides 717.89 752.15 747.34 704.63 713.63

Auxilary Staff: 2,139.15 2,149.27 2,184.60 2,187.38 2,194.38 Grand Total 5,980.40 6,083.42 6,117.10 6,001.27 6,038.27


Final Comments We appreciate the leadership and fiscal support provided by the United Independent School District Board of Trustees and the community for development, implementation, and maintenance of an excellent education program for the children of the District. We continuously strengthen the systems that instruct and serve children. Our staff will continue to be trained throughout the year on methods and technologies for reaching our students. United Independent School District continues to strive to be one of the best districts in the state. With a focus on high expectations, a common curriculum meeting the needs of all students, quality teachers, parental involvement, and the full utilization of facilities, United Independent School District will meet this goal. We look forward to the future and UISD pledges to keep providing the kind of education that generates productive and caring citizens. Respectfully,

Roberto J. Santos Superintendent of Schools


DISTRICT OVERVIEW The District The United Independent School District was incorporated in 1961. Today it is the largest school district in Webb County. United ISD encompasses 2,448 square miles. United ISD is one of the fastest growing districts in Texas, averaging an increase of approximately 500 students per year. In 2012‐13, United ISD will educate over 42,641 students. Ninety‐eight percent 98.2% of the students are Hispanic, 1.2% are White, 0.1% are African American, 0.3% are Asian and 0.1%, are American Indian. Schools Elementary Schools (Pre‐Kinder to 5th Grade) 26 Middle Schools (Grades 6, 7 and 8th) 9 High Schools (Grades 9, 10, 11 and 12th) 5 Magnet Schools (Grades 9‐12th) 4 Alternative Education Center 1 Odeyssey Ware (Credit Recovery) Program 4 *See actual location of schools on page Academics play a significant role in the lives of our students. Our campuses offer a wide variety of courses in all academic areas, including gifted and talented, careers and technology, and advanced placement courses at our secondary schools. Community and Parental Involvement is a high priority for our schools. With the difficulty in accessing the city’s few libraries, some campuses have become hubs for learning and reading through Library Nights, Family Reading Nights, Picnic Up a Good Book and Read, and Biblio‐therapy. The Technology Linking the Community program fosters technological literacy in parents and the community through classes offered at several campuses. In 2004‐05 the E‐Chalk Teacher E‐mail System was set up in order to facilitate communications between campuses and parents. With this system, teachers are able to place their class schedules, calendars, and homework on line for parents to have easy access to the information at any time. Another useful tool is the School Messenger system. This system enables the campuses and the District to communicate with parents by leaving phone messages in the event of an emergency, for special announcements and for attendance issues. Messages are sent in English and Spanish to both residential and cell phone numbers. UISD implemented the system to help keep parents informed and up to date regarding important information about their children.

17 2012 ‐ 2013 Annual Budget

Organization Section



United Independent School District Organizational Chart

Note: FTE counts are listed in the individual department found on pages



United Independent School District

2012‐2013

2012 ‐ 2013 Annual Budget

Document Title



HIGH SCHOOLS

United High School ‐ 001 S.T.E.P. Academy ‐ 004

8800 McPherson Rd. (956) 473‐1980 5201 Bob Bullock Loop, Rear (956) 473‐6500

Principal: Alberto Aleman, Jr. Director: Eduardo J. Garza

United High School (9th Grade Campus) ‐ 001 Alexander High School ‐ 003

8800 McPherson Road (956) 473‐2400 3600 E. Del Mar Blvd. (956) 473‐5800

Principal: Dolores W. Barrera

United South High School ‐ 002 Lyndon B. Johnson High School ‐ 009

4001 Ave. Los Presidentes (956) 473‐5400 5626 Cielito Lindo Blvd. (956) 473‐5100

Principal: David Canales Principal: Eva Margarita Martinez

MIDDLE SCHOOLS

United Middle School ‐ 041 Los Obispos Middle School ‐ 047

700 E. Del Mar Blvd. (956) 473‐7300 4801 S. Ejido Road (956) 473‐7800

Principal: Roberta Ramirez Principal: Armando Salazar

United South Middle School ‐ 043 Trautmann Middle School ‐ 048

3707 Ave. Los Presidentes (956) 473‐7700 8501 Curly Lane (956) 473‐7400

Principal: Beth Porter Principal: Leticia Turner

Salvador Middle School ‐ 044 Trautmann Middle School (6th Grade Campus)‐ 048

499 Peña Drive (956) 473‐5000 900 E. Del Mar Blvd. (956) 473‐1700

Principal: Clotilde Gamez

George Washington Middle School ‐ 045 Gonzalez Middle School ‐ 053

10306 River Bank Drive (956) 473‐7600 5208 Santa Claudia Lane (956) 473‐7000

Principal: David H. Gonzalez Principal: Adriana P. Ramirez

Clark Middle School ‐ 046 Lamar Bruni Vergara Middle School ‐ 054

500 Hillside Rd., Rear (956) 473‐7500 5910 St. Luke Blvd. (956) 473‐6600

Principal: Rene Rodriguez Principal: Annabel Castillo‐Gomez

ELEMENTARY SCHOOLS

Nye Elementary School ‐ 103 Perez Elementary School ‐ 111

900 E. Del Mar Blvd. (956) 473‐3700 500 Sierra Vista Dr. (956) 473‐3600

Principal: Patricia E. Lañas Principal: Maria De Lourdes Viloria

Clark Elementary School ‐ 105 Finley Elementary School ‐ 112

500 Hillside Rd. (956) 473‐4600 2001 Lowry Rd. (956) 473‐4500

Principal: Sandra L. Higarde Principal: Anna M. Wirsching

Salinas Elementary School ‐ 107 Gutierrez Elementary School ‐ 114

1000 Century Drive West (956) 473‐3200 505 Calle Del Norte (956) 473‐4400

Principal: Abraham Rodriguez III Principal: Claudia C. Dovalina‐Guzman

Newman Elementary School ‐ 109 Ruiz Elementary School ‐ 115

1300 Alta Vista (956) 473‐3800 1717 Ave. Los Presidentes (956) 473‐3300

Principal: Leticia R. Garcia Principal: Caryn Y. Fox

Trautmann Elementary School ‐ 110 M De Llano Elementary School ‐ 116

810 Lindenwood Dr. (956) 473‐3100 1415 Shiloh Drive (956) 473‐4000

Principal: Kristina Y. Chapa Principal: Maria E. Campos

Document Title


21

ELEMENTARY SCHOOLS continued...

Kazen Elementary School ‐ 117 Cuellar Elementary School ‐ 125

9620 Albany Dr. (956) 473‐4200 6431 Casa Del Sol Blvd. (956) 473‐2700

Principal: Maria H. Arambula‐Ruiz Principal: Melissa S. Shinn

J Lincoln Elementary School ‐ 118 Muller Elementary School ‐ 126

1600 Espejo‐Molina Rd (956) 473‐4300 4430 Muller Memorial Blvd. (956) 473‐3900

Principal: Melissa Y. Cruz Principal: Mayra N. Ramirez

Prada Elementary School ‐ 119 Ardnt Elementary School ‐ 127

510 Soria Drive (956) 473‐3500 610 Santa Maria Blvd. (956) 473‐2800

Principal: Gilberto Castro Principal: Juanita Zepeda

Borchers Elementary School ‐ 120 Bonnie Garcia Elementary School ‐ 128

9551 Backwoods Trail (956) 473‐7200 2001 Lowry Rd. (956) 473‐8900

Principal: Mucia R. Flores Principal: Clarissa G. Flores

Kennedy Zapata Elementary School ‐ 121 Centeno Elementary School ‐ 129

3809 S. Espejo‐Molina Rd. (956) 473‐4100 2710 La Pita Magaña Rd. (956) 473‐8800

Principal: Thelma J. Martinez Principal: Cordelia S. Cuellar

Col. Santos Benavides Elementary School ‐ 122 Malakoff Elementary School ‐ 130

10702 Kirby Lane (956) 473‐4900 2810 Havanna Dr. (956) 473‐4800

Principal: Dr. Myrtha Villarreal Principal: Anna R. Martinez

Roosevelt Elementary School ‐ 123 Fasken Elementary School ‐ 131

3301 Sierra Vista Blvd. (956) 473‐3400 11111 Atlanta Drive (956) 473‐4700

Principal: Sylvia J. Ruiz Principal: Elouisa Diaz

Zaffirini Elementary School ‐ 124 Killam Elementary School ‐ 132

5210 Santa Claudia Ln. (956) 473‐2900 5315 Fairfield Drive (956) 473‐2600

Principal: Claudia Y. Benavides Principal: Linda D. Vera


Document Title

Organizational Structure The District Board of Trustees (Board) derives its legal status from the Constitution of the State of Texas and from the Texas Education Code, as passed and amended by the Legislature of Texas. The Board is the level of government that has oversight responsibility and control over all activities related to public education in the United Independent School District. The Board receives funding from local, state and federal source entities. However, the District is not included in any other governmental “reporting entity” as defined in the Codification of Governmental Accounting and Financial Reporting Standards issued by the Governmental Accounting Standards Board (GASB). The seven trustees of the Board are elected under a single‐member district plan. After each census is taken, the Board of Trustees apportions the school district into seven areas of similar population. These are called school board member (trustee) areas. Trustees are elected to represent these seven areas for four‐year terms. Serving without compensation, Board members establish the policies by which schools operate. In carrying out the task of setting policy, the board identifies needs and establishes priorities for the school system, allocates financial and human resources among the priority areas and evaluates school performance. The board is empowered to provide tax monies for maintenance and operation of the schools and to submit bond issues to be voted on by the citizens of the District for construction of school facilities. The board also elects the Superintendent as Chief Instructional and Executive Officer of the District. The Superintendent structures the District’s organization in a manner that will allow ample leadership and support at all levels of the District. See the District organizational chart on page 18. Mission The mission statement of United Independent School District reads as follows: United, we inspire all students to become responsible world citizens by pursuing excellence through life‐long learning. Beliefs

The uniqueness, worth and dignity of each individual must be acknowledged and nurtured.



Document Title

The rights of others must be respected

The ability to learn is intrinsic and deserves to be comprehensively and continually developed.

Education is shared responsibility involving students, families, schools and other institutions.

The schools must adapt to the dynamic needs of children, society and environment.

Education must be orchestrated by pacesetters committed to insightful, student‐centered leadership.

DISTRICT GOALS ACADEMICS Goal# 1: Provide consistent quality Texas Essential Knowledge & Skills (TEKS) based instruction and/or an alternative curriculum for all students, resulting in improved student achievement.

1. By the year 2013, 90% of all students will meet the state standard. 2. Data will be analyzed to determine Texas Assessment of Knowledge & Skills

(TAKS), State Developed Alternative Assessments (SDAA), and Academic Excellence Indicator System (AEIS) needs.

3. Analysis of District Standards will occur after the release of information from the Texas Education Agency. With the 2011‐2012 implementation of the State of Texas Assessments of Academic Readiness (STAAR), the District’s annual performance objective for all students to be adequately prepared for advanced courses, college careers and a cumulative score model will be developed for meeting testing requirements for graduation.

4. The District Educational Improvement Committee (DEIC) meeting dates will be used for the implementation of the projected timeline.

5. Utilize instructional technology programs to accelerate student achievement and use scientifically based research programs for intervention. Analyze measurement of periodic academic progress in order to identify students’ areas of difficulty.

6. Implement TEKS based curriculum to accelerate student achievement. 7. Develop individual/small group intervention plans to address areas of difficulty

by Extended Day/Year Tutorials and utilize teacher assistants to include individualized and small group instruction.

8. Provide opportunities for student to explore future careers through campus monitoring such as Career Day and Awareness Class, Guest Speaker, Field Experiences, College Night, and Research Projects.

9. Increase the number of special education students meeting mastery on state mandated exams of a minimum of 10%, increase the number of special



Document Title

education students being assessed with SDAA on grade level by a minimum of 10%, and reduce the percentage of students referred to special education by a minimum of 10%.

SAFE SCHOOLS Goal# 2: Provide a safe and nurturing environment for all students and staff.

1. By 2013, all campuses will be safe and nurturing learning environments. 2. In aiding and reducing the number of discipline referral packets by 20% and to

reduce expulsions by 10% the Discipline Management reports, Guidance & Counseling reports, District Police reports, and Risk Management will be used as sources to determine needs.

3. Utilize gang prevention officers, substance abuse counselors, K‐9 program, District police officers, and community agencies to provide proactive strategies.

4. Provide training to staff, students, parents, and community on district’s gang prevention/intervention programs.

5. Maintain a Site Safety Compliance Committee to insure that all district facilities comply with safety mandates, policies, and procedures.

GRADUATION/RECOVERY Goal# 3: Provide all students the opportunity to graduate from college and/or be workforce ready, through the implementation of strategic instructional and drop out interventions.

1. The completion rate will increase from 98.3% to 99%, dropout rates will be reduced from 1% to .03%, and 99% of all students will meet graduation requirements by the year 2013.

2. AEIS data will be analyzed to determine needs of individual students. 3. Programs will be provided to decrease the dropout rate and increase the

graduation/completion rate. (Credit Recovery, Summer School, Home Instruction, etc.)

4. All Career and Technology (CTE) students will be provided with opportunities to participate in an academically rigorous curriculum. Students attaining industry‐standard certifications will be increased by 10%.

5. Develop Leaver Policies, Guidelines & Procedures Manual which will include a tracking system for student/cohorts.

6. Design a Dropout Recovery Page on the District’s website to provide resources to students, parents, staff, and administrators.

7. Provide information to qualifying students regarding case management services: parenting sessions, Medicaid, Women Infants & Children (WIC), Child Care Management System (CCMS), Food Stamps, Housing, and other welfare programs.



Document Title

ADVANCED ACADEMICS Goal# 4: Increase student participation in advanced academic courses/and or dual credit courses with successful completion, resulting in increased number of college credits earned

1. By the year 2012, students in advanced academics will meet the state standards in all testing requirements.

2. AEIS data will be analyzed to determine needs of individual students. 3. Increase participation in advanced academic courses with successful completion

of Advanced Placement (AP) exams. 4. Meet state audit mandates for all advanced placement courses. 5. Participation in advanced academics (including AP and dual credit courses) will

increase from 23% to 25% and the number of AP exams with a met criterion of 3 or above will increase from 49% to 50%.

Goal# 5: Increase student participation at SAT/ACT preparation opportunities resulting in increased average SAT/ACT scores

1. Increase the average SAT/ACT scores using the College Preparation program. SAT average scores will increase from 900 to 910. ACT baseline year.

2. Ensure level of instruction in all advanced placement classes by providing staff development.

PARENTAL INVOLVEMENT Goal# 6: Promote community partnerships and parental involvement.

1. Data will be analyzed to determine needs by the Title I Parent Participation Survey Tally Sheet.

2. By the year 2013, 90% of all students will be represented at parent activities. 3. Ensure parental involvement mandates are met: policy development in

collaboration with parents, provide technical assistance and support, coordination of activities with other programs, and annual evaluations.

4. Initiate cluster/feeder pattern parent summit conference. 5. Design a parental involvement web page on the District’s website to include

resources for student, parents, staff, and administrators. 6. Implement a variety of ways to actively engage, involve, and respond to parents

and the community, including volunteerism and the effective utilization of DEIC and Site Based Decision Making Committee.

7. Enhance customer service particularly through effective communication with the community via multi‐language information.

FISCALLY ACCOUNTABLE Goal# 7: Ensure that the District is fiscally accountable and efficient; including efforts



Document Title

in the maximum possible reduction in the District’s electricity consumption.

1. Ensure that internal controls are operating as intended. 2. Ensure that the District is fiscally accountable and efficient through an

independent financial and compliance audit performed annually as required by the Texas Education Agency.

3. To achieve the highest rating of an “unqualified opinion” on the audit. 4. To determine whether allocated resources are managed and used in an

economical, effective, and efficient manner. 5. To achieve the highest FIRST rating of “Superior Achievement” for fiscal year

2012. 6. To continue to receive the Certificate of Achievement for Excellence in Financial

Reporting (CAFR) and the Distinguished Budget Presentation 7. To continue to prepare monthly financial reports including investment activity,

administrative cost ratio, tax collections, and purchasing reports prepared for the Board of Trustees.

QULIFIED EMPLOYEES Goal# 8: Implement initiatives to ensure employee recruitment, development, and retention.

1. By the year 2013, 100% of all teachers will be highly qualified. 2. Maintain fully certified teachers at 100%. 3. Increase teacher recruitment and retention efforts of highly qualified teachers as

per the state’s “No Child Left Behind” (NCLB) law by providing the necessary training sessions, books, and incentives.

4. To meet the legal requirements of NCLB timeline—100% highly qualified teachers in 2012‐2013.

5. To motivate new teachers. Fiscal Policies and Practices The United Independent School District has an important responsibility to its students and taxpayers to carefully account for public funds, to manage the District finances wisely, to manage growth and plan the adequate funding of the educational services provided to the 42,641 students expected to attend the District in 2012‐13 and those that will attend in the future. The following pages include legal requirements, excerpts from financial policies and practices that are used as guidelines to ensure integrity, prudent stewardship, planning, accountability and full disclosure of the District’s finances. Some of these policies included are: fund balance, debt administration, investments, independent audit and



Document Title

financial reporting, basis of accounting, financial ethics and fixed asset policy. Statement of Texas Law Sections 44.002 through 44.006 of the Texas Education Code establish the legal basis for budget development in school districts. The following seven items summarize the legal requirements from the code:

1. The superintendent is the budget officer for the district and prepares or causes the budget to be prepared.

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

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

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

The summary of the budget should be presented in the following functions:

Instruction—functions 11, 12, 13, 95 Instructional Support—functions 21, 23, 31, 32, 33, 36 Central Administration—function 41 District Operations—functions 51, 52, 53, 34, 35 Debt Service—function 71 Other—functions 61, 81, 91, 92, 93, 97, 99

The “per student” will be based on student enrollment.

5. No funds may be expended in any manner other than as provided for in the adopted budget. The Board does have the authority to amend the budget or adopt a supplementary emergency budget to cover unforeseen expenditures.

6. The budget must be prepared in accordance with Generally Accepted Accounting Principles and state guidelines.

7. The budget must be legally adopted before the adoption of the tax rate.



Document Title

However, if a school district has a July 1st fiscal year date, then a school district must not adopted a tax rate until after the district receives the certified appraisal roll for the district required by Section 26.01, Tax Code. Additionally, a school district must publish a revised notice and hold another public meeting before the district may adopt a tax rate that exceeds the following: (1) The rate proposed in the notice prepared using the estimate; or (2) The district’s rollback rate determined under Section 26.08, Tax Code, using the certified appraisal roll.

Texas Education Agency (TEA) Legal Requirements TEA has developed additional requirements for school district budget preparation as follows:

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

The minutes from District board meetings will be used by TEA to record adoption of amendments to the budget.

Budget for the General Fund, the Food Service Fund (whether accounted for in the General Fund, Special Revenue Fund, or Enterprise Fund) and the Debt Service Fund must be prepared and approved at least at the fund and function levels to comply with the state’s legal level of control mandates.

The officially adopted District budget, as amended, must be filed with TEA through the Public Education Information Management System (PEIMS) by the date prescribed in the annual system guidelines. Revenues, other sources, other uses, and fund balances must be reported by fund, object (at the fourth level), fiscal year and amount. Expenditures must be reported as fund, function, object (at the second level), organization, fiscal year, program intent and amount.

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

United Independent School District Fiscal Policies and Practices In addition to state legal requirements, United ISD has established its own requirements for annual budget preparation and administration. The District’s fiscal policies dictate requirements that go beyond those required by the Texas Education Code (TEC) and



Document Title

TEA. These policies and practices include: Fund Balance Policy The purpose of a fund balance is to provide funds for expenditures not anticipated or included in a District’s budget or to make up for revenues anticipated but not received. Simply stated, fund balance is defined by the following equation: Fund Balance = Assets ‐ Liabilities. Fund balance represents the difference between the fund’s total assets (cash, investments, inventories, etc.) and total liabilities (bills, etc.). Actual fund balances shall be measured as of the last day of a fiscal year (August 31) for the previous audited years. Projected fund balances, included in the current fiscal year, shall be calculated by subtracting projected expenses from forecasted revenues and either adding (surplus) or subtracting (deficit) an amount to/from a previous fund balance. The Board recognizes the need for adequate fund balances and the role these balances play in managing the District’s overall finances. The following are reserve policies/practices:

General Fund ‐ shall maintain a balance of one month’s projected expenditures.

Debt Service Fund ‐ shall maintain a minimum balance of at least 10 percent of the District’s projected annual bond payment requirement less State Aid.

The Assistant Superintendent for Business and Finance shall monitor current and projected fund balance levels. Should either current or projected fund balances fall below the minimum amounts required by this policy, he or she shall notify the Superintendent, who in turn shall notify the Board. The Board shall then make recommendations or direct the administrators to take prudent steps to raise the fund balance back to the required levels. The Board shall approve all expenditures from fund balances. This shall normally be done in the form of adopting a budget for the fiscal year or approving a budget amendment during the year. Fund balances shall not be spent on items of a recurring nature except for extreme emergencies, and then for a period not to exceed one year. By policy, the District may budget more expenditures than revenues provided sufficient fund balance is available to cover expenditures that are not of a recurring nature. Thus, not necessarily have to adopt a “balanced‐budget” where revenues equal expenditures.



Document Title

Debt Administration The Texas Education Code (TEC) authorizes the District to issue negotiable coupon bonds to construct, acquire, or equip school buildings, or to purchase necessary sites, or to acquire or refinance property financed under a contract entered into under the Public Property Finance Act. The District is further authorized to levy and assess annual ad valorem taxes sufficient to pay the principal and interest on the bonds as they become due. Local policy gives the Superintendent or his designee the authorization to manage the debt service operation of the District. In this capacity, the Superintendent recommends all proposed bond sales to the Board for its approval. All bond elections are held in accordance with statutory requirements, and bonds are sold, as authorized by the qualified voters of the district, on a competitive or negotiated basis under the direction of a fiscal agent selected by the Board. There are two state statutes that govern the issuance of bonds and the levying of taxes by Texas school districts. United ISD must comply with Sections 45.001, 45.003(b)(1) and 45.003(e) of the Texas Education Code which defines school bonds into classes. The Exempt Debt or Old Bonds are bonds issued before September 1, 1992 and are exempt from the $0.50 per $100 assessed valuation test, and Non‐Exempt or New Bonds that must comply with the “0.50 Test”. The “$0.50 Test” is a calculation that is made when the bonds are issued that limits the amount of New Bonds that a district can issue to that amount of debt for New Bonds that will not cause the annual debt service tax rate to exceed $0.50 in any fiscal year that the New Bonds are outstanding. For 2012‐2013, United ISD tax rate used for comparison to this limit is $0.154860, which is well below the $0.50 limit. There are no other statutory requirements that limit the amount of debt that a Texas school district may issue. Investment Policy The Superintendent or his designee serves as the investment officer of the District and invests the District funds in legally authorized and adequately secured investments. All investment transactions are executed on a delivery versus payment basis according to the following investment strategies:

Assure the safety of the invested funds of the District

Maintain sufficient liquidity to provide adequate and timely working funds

Attain the highest possible rate of return while providing necessary protection of



Document Title

principal consistent with District operating requirements determined by the Board

Match the maturity of investment instruments to the daily cash flow requirements

Diversify investments as to maturity, instruments, and financial institutions where permitted under state law

Actively pursue portfolio management techniques

Avoid investment speculation A system of internal controls is established and documented in writing and includes specific procedures designating who has authority to withdraw funds. Also, it is designed to protect against losses of public funds arising from fraud, employee error, and misrepresentation by third parties, unanticipated changes in financial markets, or imprudent actions by employees and officers of the District. Controls deemed most important include:

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

Avoidance of collusion.

Custodial safekeeping.

Clear delegation of authority.

Written confirmation of telephone transactions.

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

Avoidance of bearer‐form securities. Independent Audit and Financial Reporting In accordance with Section 44.008, Texas Education Code, public school districts in Texas shall have their accounts audited annually. The audit shall be made on an organization‐wide basis, and shall involve all fund types and account groups of the school district. In addition to meeting the requirements set forth in state statutes, the audit is also designed to meet the requirements of the Federal Single Audit Act, as amended, and the related provisions of OMB Circular A‐133 “Audits of State, Local Governments, and Non‐Profit Organizations.” Once the annual audit is completed, an Annual Financial and Compliance Report is prepared and submitted to TEA for review. The Annual Financial and Compliance Report are designed to meet the specific monitoring needs of TEA. Thus, a Comprehensive Annual Financial Report, conforming to standards of the GFOA, is also prepared to better serve the needs of the taxpayers and other financial statement users.



Document Title

Cash Management Practice Cash balances are maintained daily by the District through on‐line banking. Using this system has allowed accounting personnel to minimize bank balances by only transferring into the accounts the funds necessary to cover the dollar amount of checks that have been presented to the bank each day. This keeps the low interest bearing account balances at a minimum, thus maximizing interest earnings. The District has opened up investments to all approved brokers in order to broaden the market and obtain better interest rates. Debt Management Practice Debt Service is a major area of cost due to the District’s building program which is primarily financed by the sale of general obligation bonds. All principal and interest payments are due on February 15th and August 15th of each year. Basis of Accounting The accounts of the District are organized on the basis of funds or account groups, each of which is considered to be a separate accounting entity. The operations of each fund or account group are accounted for with a separate set of self‐balancing accounts that comprise its assets and other debits, liabilities, fund balances and other credits, revenues and expenditures. Government resources are allocated and are accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled. The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. The agency funds of the District are custodial in nature and do not involve measurement of results of operations. However, the modified accrual basis of accounting is used for the governmental and fiduciary funds. This basis of accounting recognizes revenues in the accounting period in which they become available and measurable. Expenditures are recognized in the accounting period in which the fund liability is incurred except for un‐matured interest on general long‐term debt, which is recognized when due. The District governmental funds include:

General Fund (Budgeted Annually)

Debt Service Fund (Budgeted Annually)

Special Revenues Fund (Not Budgeted Annually)

Capital Projects Fund (Not Budgeted Annually)



Document Title

The Food Service Fund is accounted for as a proprietary fund which utilizes an accrual basis of accounting. The basis of accounting recognizes revenues when earned and expenditures are recorded when incurred. Financial Ethics – All Trustees, employees, vendors, contractors, consultants, volunteers and any other parties who are involved in the District’s financial transactions shall act with integrity and diligence in duties involving the District’s fiscal resources. Fixed Asset Policy ‐ This policy is established to safeguard the assets of the District by establishing perpetual inventory records and affixing inventory numbers to furniture and equipment. For purposes of the District’s financial statements, fixed assets shall be accounted for at cost, or if the cost cannot be practicably determined, at estimated cost. Fixed assets shall include land, building, improvements, equipment and vehicles that 1) are not consumed as a result of use, and 2) shall have a useful life of a least one year. The Superintendent and/or designee shall be responsible for establishing an accurate inventory of all school property, including land, buildings, improvements, equipment, and vehicles. Administrative personnel shall be required to take a physical count of all such property at least annually. This inventory shall be updated and accounted for in the appropriate accounting records.

BUDGET POLICIES AND DEVELOPMENT PROCEDURES

Basis of Budget The District maintains control over operating expenditures by the establishment of an annual budget. The District’s Board of Trustees approves budgets for all funds required by the Texas Education Agency: General Fund, Debt Service Fund and Food Service Fund. The budgets are prepared on a basis consistent with Generally Accepted Accounting Principles (GAAP). Budgets for General Fund and Debt Service are prepared using the same method of accounting as for financial reports (modified accrual). The Food Service fund budget is prepared using the accrual basis of accounting. Budgets for Special Revenue Funds, which account for the majority of federal and state funded grants, and for the Capital Projects Funds, which accounts for the proceeds from the sale of bonds, are adopted in a project basis rather than on an annual basis.



Document Title

Control Structure Budgetary control is established at the District’s management level. Management is responsible for establishing and maintaining an internal control structure designed to ensure that the District’s assets are protected from loss, theft and misuse and to ensure that accurate accounting data is compiled to allow for the preparation of financial statements in conformity with Generally Accepted Accounting Principles (GAAP). The internal control structure is designed to provide reasonable, but not absolute, assurance that these objectives are met. The District’s internal control structure includes budgetary, as well as, accounting controls. The objective of the budgetary controls is to ensure compliance with legal provisions embodied in the annual appropriated budget approved by the Board. The level of budgetary control, the level at which expenditures cannot legally exceed the appropriated budget, is established at the function level within each fund group. Each budget is controlled by the Accounting Department. The District utilizes an encumbrance accounting system to facilitate budgetary control. As a recipient of state and federal financial assistance, the District is also responsible for maintaining an adequate internal control structure to ensure compliance with applicable laws and regulations related to this assistance. This internal control structure is subject to periodic evaluation by Management, The District’s Internal Audit Department and independent auditors. Budget Amendments The budget can be amended at the function and fund level, with the approval of a majority of the members of the Board. All amendments are presented at the regular Board meetings. Each amendment must have Board approval and be made part of the official Board minutes.

BUDGET DEVELOPMENT PROCESS Development of a budget that will allocate available resources in a manner that will accomplish district and campus priority goals in the most efficient and effective manner possible is the primary goal of the budget process. United Independent School District continues in its commitment to implement decentralized decision‐making as recommended by the State Legislature, the State Board of Education and the Texas Education Agency. Therefore, each campus leader and department head is a budget manager and is responsible for allocating available resources so that appropriate goals and objectives are addressed. The budget development process includes appropriate



Document Title

input from campus and department staff as well as from community members. Community member input comes from the individuals on each of the District’s Site Based Decision Making Committees and during the public hearings that are held during the budget process. Benefits from input from these sources include:

Improved community involvement

Increased staff satisfaction

Improved communication and information flow

Consensus‐based, effective decisions

Increased flexibility in the allocation of fiscal resources

Coordination of regular and special population program components The budget development process is comprised of six major phases: planning, formulation & submission, review & coordination, adoption, monitoring and evaluation. Planning Budget planning is essential in the development of an effective organization budget. Planning involves defining the goals and objectives needed to achieve the District’s overall mission of providing a complete and effective education to the students of United Independent School District. The goals and objectives are defined by campuses in their approved Campus Improvement Plans. Copies of the Campus Improvement Plans are submitted as part of the documentation required during the budget process. Department heads give thought to goals and objectives their department hopes to achieve as a support function to the instructional function of the District. Allocations of resources coincide with achieving these goals and objectives. Copies of these goals and objectives are submitted as part of the documentation required during the budget process. A necessary step in the planning process is the development of student enrollment projections. Enrollment projections are used to determine initial allocations and staffing needs. These projections also provide a basis for examining anticipated changes in funding levels. The Division of Finance develops a Budget Calendar that establishes dates that should be met in order to ensure meeting state mandated deadlines.



Document Title

The following is the calendar that was used for the planning of the 2012‐2013 budget:

2012 – 2013 Budget Calendar

September 2011 Approved 2011‐2012 operating budget for General Operating, Food Service, and Debt Service funds are implemented.

Start administrative budget committees. Develop Budget Calendar. Review

topics to address for budget building process. Review 2012‐13 information – enrollment , class sizes, budget issues, etc.

Oct.–Dec. 2011 Enrollment projection study reviewed. Boundary changes proposals reviewed.

Staffing guidelines revised, if necessary. Review of department staffing guidelines with management team; effect on budget.

Budget input from Administrators:

Discuss/obtain management team budget input and suggested formula changes

Discuss/obtain campus administration budget input and suggested formula changes

Review capital asset planning with appropriate departments

November 8, 2011 Board budget update—Board Initiatives and budget issues December 6, 2011 Board budget update—Board Initiatives and budget issues January 2012 Student projections per campus established. Review enrollments/boundaries.

Review state values from State Comptroller’s Office. Prepare Campus/Dept. Budget Training Manuals.

January 10, 2012 Board budget workshop – Board Initiatives, projected enrollments, and budget

issues. January 31, 2012 Controlled Budget Management process in effect for the campuses Early February Meeting with Webb County Appraisal District staff/attorneys on Comptroller

Value Study, if necessary. Mid – February Staffing meetings with campuses and Human Resources Department to

determine staffing needs for new school year 2011‐12. February 7, 2012 Board Budget Workshop ‐ Review Board initiatives, projected enrollments, and

proposed boundary changes, if necessary. March ‐ April 2012 Individual campus meetings with Finance Division staff to assist in the

completion of required budget documents. All meetings scheduled through the Budget Manager or Budget Accountant.

March 6, 2012 Board Budget Update: Discuss board initiatives and proposed boundary changes, if necessary.

March 21, 2012 Board approves new boundaries, if necessary. (Regular Board Meeting)



Document Title

April 10, 2012 Board Budget Workshop (tentative)

2011‐12 Mid Year Program Review

Board review 2012‐13 projected staffing needs; campus needs and non‐campus needs. Review projected local/state revenue for 2012‐13.

May 1, 2012 Controlled Budget Management process in effect for Departments May 4, 2012 Deadline for budget worksheet submission to immediate supervisor for review. May 8, 2012 Board Budget Workshop May 11, 2012 All budgets need to be turned in to the Finance Department. End‐May 2012 Meeting with the Superintendent and management team to review campus and

non‐campus budgets and prioritize desired programs and projects for 2012‐2013.

Individual and department budgets worksheets are loaded in the District’s

Budget Preparation Module and balanced to allocated appropriations; initial draft presented to Superintendent for review in late May 2012.

June 2012 Final “Draft” budget document delivered to Board of Trustees for review. June‐July 2012 U.I.S.D. Board of Trustees budget workshop; campus and department budgets

will be reviewed along with prioritized programs and projects as determined by the Superintendent, Associate and Assistant Superintendents; prioritized projects will include recommended salary adjustments for teachers, paraprofessionals, manual trades, and administrative staff. Board budget workshops to be held as determined by the Superintendent and Board of Trustees

July 2012 72 hour notice of July Board meeting; the certification of anticipated collection

rate by tax assessor/collector as regular July Board meeting; appointment of individual to calculate and publish United I.S.D.’s effective tax rate. Announce date, time, and place of public meeting to discuss proposed budget and proposed tax rate.

July 25, 201 Deadline for Chief Appraiser to certify appraisal rolls to the taxing units. Early Aug. 2012 Publish notice of public hearing. A ten day notice of public hearing will be

posted stating that the purpose of the meeting is to discuss the proposed budget and proposed tax rate for the 2012‐2013 fiscal year.

Post 72 hour notice of public hearings to be held on or before the regular

August Board meeting on the proposed tax rate and proposed 2012‐2013 budget. August 2012 Public hearings on proposed 2012‐2013 tax rate and proposed budget. A

quorum must be present for public hearing on proposed tax rate. Final 2012‐2013 budget approved at the regularly scheduled Board of Trustees meeting.



Document Title

Certified property values approved at regularly scheduled Board of Trustees meeting. Final 2012‐2013 tax rate approved at the regularly scheduled Board of Trustees meeting.

September 1, 2012 Approved 2012‐2013 operating budget for General Operating, Food Services, and

Debt Service funds implemented.

Formulation and Submission ‐ The District uses a mix of both line‐item and site‐based/line‐item budgetary approaches to provide campuses and departments with a standard allocation based on student enrollment and historical expenditures, respectively. The departments employ a line‐item budget approach to preparing department budgets. The line‐item budget formulation develops a customer‐driven program that optimizes limited resources and increases cost efficiency while maintaining quality education and effective support systems. For campuses, the district wide site‐based decision‐making (SBDM) process is used. SBDM emphasizes stakeholder involvement in educational planning and decision‐making process. Using the principles of line‐item budgeting, department and campus administrators establish budget priorities, aligning personnel and non‐personnel funding sources with local educational needs as identified in the Campus Improvement Plans (CIP), District Improvement Plan (DIP) and the Superintendent’s Goals. Organizations submit detailed budget preparation forms outlining the mission and goals of the campus/departments while providing justification for funds expected to be spent on capital outlay, contracted services, and out‐of district travel. A Supplemental Resource Request form is submitted when additional funds are being requested beyond allocations assigned. Review and Coordination ‐ The Division of Finance reviews budgets for accuracy and coordination with the District’s stated priorities for the year. The emphasis for budget development is always to support the level budget with current programs and provide funding for each department’s goals in accordance with the Superintendent’s stated goals. The Assistant Superintendent for Business and Finance, along with senior members, will review each request for modifications to current programs and funding individually.



Document Title

Adoption ‐ A formal meeting of the Board must be called for the purpose of adopting the proposed budget. Ten days prior to holding this meeting, a public notice must be given to allow citizen participation. Prior to September 1, the Board legally adopts the budget. Once approved, the budget must be filed with the Texas Education Agency. The approved budget reflects the programmatic intent and the priorities of the Board and will serve as the financial operating plan for the District for the period of the Budget. The Superintendent is responsible for the management of the District consistent with the adopted budget.

Monitoring ‐ At any level of the administration, each budget manager has the primary responsibility for budget planning and management to ensure all uses and expenditures of funds are lawful and consistent with the Board’s programmatic and budgetary intent. A budget transfer is required when a campus/department requests the transfer of funds within the same function. A budget amendment is processed when a request to transfer funds between different functions. Budget amendments require the approval of the Board of Trustees if it is an Operating Account. Federal Funds do not require board approval. Evaluation ‐ Evaluation is fundamental to the successful implementation of site‐based/programs‐based budgeting: therefore, the Division of Finance evaluates all suggested improvements to the budget process. This input will be used to streamline the budget process, and the result will be a system of greater efficiency and increased flexibility.

BUDGETARY POLICIES Revenue Projections In order to meet the future needs of the District, administrators should forecast the amount of resources or revenues available. Therefore, projection of revenue from the three (3) major sources of funding Local, State, and Federal should be estimated and monitored constantly. The table displays the district revenue for the past five years.



Document Title

Local Revenues typically consist of funds generated locally, the major contributor being local property taxes. Factors taken into account include assessed property values, property value growth/decline rates, applicable tax rates, historical collection rates, applicable state wealth per student limitations, state mandated tax rate rollback thresholds, and delinquent tax collections. Other examples of local revenue include penalty and interest on delinquent taxes, interest income generated by the District’s investment activities and County Available funds. In fiscal year 2012‐2013 property taxes are estimated to generate $105.8 million of the District’s general fund revenue. The District has experienced significant growth in this category over the last four years. Due to the substantial growth in taxable values over the past 4 years, local revenues overall have increased. Investment Interest revenue source reflects interest earned on District funds until expended by the District. Two factors which determine investment income are interest rates and cash balances available for investment. Income from investments is expected at $175,000 for 2012‐13. A consistent decline in interest rates has lowered the District’s investment income based on the changes in the economic climate. Interests rates have changed dramatically over the past five years and are projected to slightly decrease.



21%

0%

79%

Portfolio Composition

Wells Fargo Certificate of Deposit Investment Pools

‐

20

40

60

80

100

120

2009 2010 2011 2012 2013

Millions

M&O Tax Revenue

‐

500

1,000

1,500

2,000

2,500

2009 2010 2011 2012 2013

Thousands

Interest Income

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

In 2012‐2013, United ISD projects to receive $169,856,194 for the General Fund in State Revenues. These revenues include 1) Tier I State Aid—Basic Allotment which was created for the purpose of funding the basic program, 2) Tier II State Aid—Basic Program Enrichment which was created to enrich the basic program, and 3) House Bill I—Additional Aid. Additional aid is projected to be given for the 2012‐2013 fiscal year to the school district for Chapter 46 Existing Debt Allotment (EDA) in the amount of $4,682,757 and Instructional Facilities Allotment (IFA) in the amount of $907,917. These programs were created to assist school districts with the payment of debt. The main assumption used in calculating state revenues is projected student enrollment. Past student growth and attendance rates are used to project part of the state revenues. Federal Revenues involve a variety of amounts and sources. These sources generally are federally distributed funds which can flow through the district, Region Education Centers, Texas Education Agency (TEA), or directly from the federal source. Examples of this type of funding include National School Lunch and Breakfast Program reimbursements, Title I programs, federal special education programs, and indirect costs recovered by the District as a result of administering certain types of federal



0

50

100

150

200

250

2009 2010 2011 2012 2013

State Revenue

Available School Fund

TRS on Behalf

Foundation School Fund

Document Title

programs. In 2012‐2013, United ISD is projected to receive $2,365,000 for the General Fund in Federal Revenues. For most federal programs, projected revenues can be based on historical revenues received per grant.

Expenditure Projections In order to support the mission, goals and objectives of the District, administrators should forecast the operating costs for all funds necessary to achieve those intents. These budgetary allocations should project costs for the following major expenditure categories as prescribed by TEA’s Financial Accountability System Resource Guide: Payroll Costs (6100) Professional & Contracted Services Costs (6200) Supplies & Materials Costs (6300) Other Operating Costs (6400) Debt Service Costs (6500) Capital Outlay Costs (6600) Payroll costs are the costs of employee salaries and benefits. With more than 5,800 employees in the District, these costs make‐up more than 85% of the annual general operating expenditures. As such, staffing is determined by guidelines based primarily upon enrollment projections and applicable state mandates concerning class size, minimum salaries, etc. Staffing levels are monitored on a constant basis by campus leaders and department heads. These costs, with the exception of substitutes used during staff development, extra‐duty pay, and overtime, will be calculated by the Division of Finance. The funding for the staff development substitutes, extra‐duty pay, and overtime will be funded through the allocations provided to each campus and department. Requests for additional staffing units should be submitted in writing by each campus leader and department head along with a detailed justification for the request.



‐

1,000

2,000

3,000

4,000

5,000

6,000

2009 2010 2011 2012 2013

Federal Revenue

Document Title

Professional & Contracted Services, Supplies & Materials, and Other Operating Costs These are typically variable and miscellaneous expenditures. Funding levels for these types of expenditures are based on projected student enrollment, historical information, or at the discretion of the campus leader or department head. Expenditures classified under these object codes that are calculated and funded on a district‐wide basis include utilities, insurance, copier rentals and maintenance costs. All other appropriations for these expenditures are at the discretion of the campus/department head. Debt Service costs are usually repayment of financed debt and should be based upon debt repayment schedules when bonds or other debt is issued. The appropriation of this type of expenditure is very limited or non‐existent at the school or department levels. Examples of expenditures that could be charged to a campus or department include lease/purchase payments. It is important to note that any multi‐year lease/purchase contract can only be executed by the Superintendent since payments of this nature overlap into future fiscal years. Capital Outlay costs include items that are inventoried and become part of the district’s fixed assets group such as furniture, audio‐visual equipment, computer equipment and other equipment. In order to provide for improved pricing of these items and ensure full compliance with state and federal mandated purchasing requirements, a detailed listing of all capital items is requested from all budget managers. An individual campus or department submits the proper “Capital Outlay Justification” form. All capital outlay requests are prioritized by campus and department leaders, justified, and included with the submission of budget requests.

LONG TERM FINANCIAL STRATEGIES The following financial forecasts are used to determine the impact of current financial decisions on subsequent fiscal years. Review and evaluation of these plans, in conjunction with the budget development process, ensures that the short‐term financial decisions are made only after consideration of the long‐term consequences. Future revenue projections were made based on the state funding model in accordance with HB 1 adopted during a State’s legislative session. General and Debt Service Forecasts Projection Model Summary Throughout this model we projected future revenue and expenditures by reviewing past trends and revenue projections based on current information from the State Legislators.



Document Title

Significant Revenue Trends: 1. If the future follows the past trends, then our taxable values will continue to

increase. 2. Based on past history, our collection percentages will remain at approximately

96.5% or more. 3. Federal revenue sources are expected to decrease slightly under current levels. 4. Unless current law changes, State sources of revenue will decrease if our taxable

values remain at current levels.

Projected Expenditures: 1. If the current economic hardships continue, then the District will need to

implement expenditure reduction plans in order to save employee positions. 2. Based on current trends, the payroll expenditures are expected to decrease less

than 1%. 3. Non‐payroll costs are projected to also use a rate of reduction of about 1%. 4. Estimates of Debt Service expenditures (6500) come from our existing General

Operating Fund Future Tax Rate Required for Outstanding Debt Schedule (pg 75) and from the Total Debt Service Schedule for Future Years (pg 85).

5. External economic factors such as increased fuel and material costs will also affect District finances.

We will discuss each component of the projection model in the following section. Projection Model Components General Fund Summary Model: The summary is a composite of all the calculations performed on each of the other worksheets described in this section. This model consolidates enrollment projections, taxable value estimates, State Aid estimates, and many other factors into a single comprehensive financial plan, and calculates the effect on the projected tax rate for each subsequent fiscal year. Projected Enrollment Worksheet: Enrollment projections are one of the most significant factors in the budget development and long‐range financial planning process. Enrollment projections are designed to predict the student enrollment of the District based on geographic data, student data, migration data, and historical data of student populations. The district also uses a third party demographic study to produce enrollment projections. Projected Tax Collections: This worksheet estimates the amount of tax revenue to be generated from the levy by attempting to predict taxable values, collection rates, tax rates, and delinquent tax collections.



Document Title

Debt Service Fund Summary Model: The Debt Service Fund Summary included here is based on currently known debt. The most critical factor in calculating Debt Service budgets is our debt service requirements for each fiscal year. The amount of requirements set the amount of taxes needed to be collected to pay down the bonds annually. United ISD qualifies for State facility funding assistance such as the Instructional Facility Allotment and Existing Debt Allotment to relieve the debt requirements for all bonds. Projected Debt Service Tax Collections: This worksheet estimates the amount of tax revenue to be generated from the tax levy by attempting to predict taxable values, collection rates, tax rates, and delinquent tax collections. Debt Service Schedule: Included in this section is the impact on the District of future bond sales. All future debt is projected to be funded by local property taxes. Student Projections Since student enrollment drives many budgetary decisions, it is crucial that the District project the future student population as accurately as possible. For this purpose, a Planning Department within the District’s Support Service area works in conjunction with a demographer contracted by the District to assess the anticipated student population growth that the District expects for the next few years. This study will be used to identify future construction needs of the District, as well. Bond Program Plan For the school year 2012‐2013, United ISD is projected to have 42,641 students and is expected to reach a student population of 43,718 by 2018. Faced with the challenge of providing a quality education for an increasing number of students, the Board of Trustees will be looking into the possibility of holding a bond election in either May or November 2013. For past bond elections, the Board has invited the community members to form a Blue Ribbon Committee to explore options for dealing with this growth. The Blue Ribbon Committee is usually composed of parents, District patrons and community members appointed by the United ISD Board of Trustees. The Blue Ribbon Committee would determine both short term and long term facility needs for the District. United Independent School District is still experiencing some growth throughout the District and will continue to meet with the Blue Ribbon Committee to look at other options until another bond election can be successfully approved by the voters.



United Independent School District General Operating Fund Summary Model

Financial Projections for 2013‐2016



286 288 290 292 294

2012‐2013

2013‐2014

2014‐2015

2015‐2016

Amount In Millions

Operating Year

General Fund Summary Model

Expenditures & Other Uses

Revenues & Other Sources

Description ADOPTED PROJECTED PROJECTED PROJECTED

2012‐2013 2013‐2014 2014‐2015 2015‐2016

Total Est. Revenues

5700 Local Sources $121,371,551 123,440,818$ 124,703,565$ 126,073,505$

5800 State Sources 169,856,194 166,246,750 164,376,474 162,527,239

5900 Federal Sources 2,365,000 970,000 970,000 970,000

Total Revenues 293,592,745 290,657,568 290,050,039 289,570,744

Total Est. Expenditures

6100 Payroll Costs 250,690,127 248,327,522 248,536,412 249,779,461

6200 Contracted Services 19,307,596 19,114,520 18,541,084 18,355,673

6300 Supplies & Materials 14,190,607 14,048,701 13,908,214 13,769,132

6400 Other Operating Costs 4,488,906 4,309,350 4,223,163 4,096,468

6500 Debt Services 3,739,193 3,728,212 3,723,196 2,485,579

6600 Capital Outlay 1,176,316 1,129,263 1,117,970 1,084,431

Total Exp. & Other Uses 293,592,745 290,657,568 290,050,039 289,570,744

Total Other Sources & Uses

8900 Transfer In ‐ ‐ ‐ ‐

7900 Transfer Out ‐ ‐ ‐ ‐

Total Other Resources (Uses) ‐ ‐ ‐ ‐

Excess of Revenues & Other Sources

over (under) Exp. & Other Uses ‐ ‐ ‐ ‐

Est. Beg. Fund Balance 90,706,369 90,706,369 90,706,369 90,706,369

Est. End Fund Balance 90,706,369$ 90,706,369$ 90,706,369$ 90,706,369$

Document Title

Projected Tax Collections 2013 ‐ 2016 GENERAL FUND

Note: Enrollment projections for 2013 – 2018 were estimated by a third party demographer.



30,000

33,000

36,000

39,000

42,000

45,000

Enro

llment

School Year

Past Enrollment and Future Enrollment Projections thru 2018

Budget

Projections

2012‐2013 2013‐2014 2014‐2015 2015‐2016

Taxable Values to be Certified 11,500,679,292$ 11,730,692,878$ 11,847,999,807$ 11,966,479,805$

Estimated Over 65 Freeze (319,579,583) (332,362,766) (345,657,277) (359,483,568)

Estimated Tax Value After Adjustments 11,181,099,709$ 11,398,330,112$ 11,502,342,530$ 11,606,996,237$

PROPOSED RATES:

M & O Proposed Rates 1.040000 1.040000 1.041000 1.041000

I & S PROPOSED RATES 0.154860 0.168866 0.155357 0.139249

Total Tax Rate 1.194860$ 1.208866$ 1.196357$ 1.180249$

M&O Proposed Taxes @ 96.0% Collections 112,213,517$ 113,800,928$ 114,949,810$ 115,995,678$

Over 65‐Freeze Taxes & Prior Year Taxes 5,383,954 5,633,544 5,658,379 5,908,463

Penalty, Interest, & Other Fees 1,754,547 1,753,346 1,764,835 1,775,294

GRAND TOTAL M & O TAX REVENUE* 119,352,018$ 121,187,818$ 122,373,025$ 123,679,435$

(*) ASSUME 15% HOMESTEAD EXEMPTION

‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐Future Year Projections‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

United Independent School District Debt Service Fund Financial Projections

Revenues, Expenditures, and Changes in Fund Balance for 2013‐2016



Description Adopted Projected Projected Projected

2012‐2013 2013‐2014 2014‐2015 2015‐2016

Total Est. Revenues

5700 Local Sources 17,315,051$ 19,497,915$ 18,069,672$ 16,312,763$

5800 State Sources 5,590,674 5,646,581 5,033,223 4,479,568

5900 Federal Sources ‐ ‐ ‐ ‐

Total Revenues 22,905,725 25,144,496 23,102,895 20,792,331

Total Est. Expenditures

6100 Payroll Costs ‐ ‐ ‐ ‐

6200 Contracted Services ‐ ‐ ‐ ‐

6300 Supplies & Materials ‐ ‐ ‐ ‐

6400 Other Operating Costs ‐ ‐ ‐ ‐

6500 Debt Services 25,817,241 25,144,496 23,102,895 20,792,331

6600 Capital Outlay ‐ ‐ ‐ ‐

Total Exp. & Other Uses 25,817,241 25,144,496 23,102,895 20,792,331

Total Other Sources & Uses

8900 Transfer In ‐ ‐ ‐ ‐

7900 Transfer Out ‐ ‐ ‐ ‐


Excess of Revenues & Other Sources

over (under) Exp. & Other Uses (2,911,516) ‐ ‐ ‐

Est. Beg. Fund Balance 4,365,878 1,454,362 1,454,362 1,454,362

Est. End Fund Balance 1,454,362$ 1,454,362$ 1,454,362$ 1,454,362$

$0 $10 $20 $30

2012‐2013

2013‐2014

2014‐2015

2015‐2016

Amount In Millions

Operating Year

Debt Service Fund Summary Model

Expenditures & Other Uses

Revenues & Other Sources

Projected Tax Collections 2013 ‐ 2016 DEBT SERVICE FUND



Budget

Projections

2012‐2013 2013‐2014 2014‐2015 2015‐2016

ESTIMATED TAXABLE VALUES 11,500,679,292$ 11,730,692,878$ 11,847,999,807$ 11,966,479,805$

I & S PROPOSED RATE 0.154860 0.168866 0.155357 0.139249

ESTIMATED DEBT SERVICE

COLLECTIONS @ 100% 17,315,051$ 19,247,915$ 17,869,672$ 16,162,674$

‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐Future Year Projections‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐

Pay‐As‐You‐Go Maintenance Plan The District has a Pay‐As‐You‐Go Maintenance Plan. This plan is established by the District to address any renovations not funded through a bond program. Funding for this program is generated through the General Operating Fund. The District establishes a budget in the beginning of the fiscal year. The Facilities Department looks at any issues that need to be addressed and focuses primarily on the District’s most urgent concerns, fire and life safety, structural integrity, and overcrowding. These expenditures are categorized as routine since they deal with general facility maintenance and upkeep. During the year, the District will reevaluate and adjust the budget for additional projects that arise before the summer break. The following is a list of projects tentatively scheduled for fiscal year 2012‐2013:

Other Routine Capital Projects The District has other routine projects that are necessary to continue services for the children of the District. Another project is the movement of portable buildings. Since the Bond program has been completed, the portable cost has been reduced to $225,000. Portables will be moved within the District as needs change at each campus. The District also funds a Furniture Replacement Plan for $150,000. This plan evaluates the conditions of the furniture in some of the District’s older campuses. Impact on General Operating Budget The impact on the General Operating Budget are as follows: The elevator at the SAC will require maintenance costs that are already included with

the Districts regular operations. The parking lot will have no impact the budget but will be reviewed annually for

quality control. The restrooms at Trautmann Elementary will have no impact on the budget since it

was a renovation. The District budget already included the supplies necessary to maintain the bathrooms.



Campus Project Description Cost Estimate

Gutierrez Elementary Replace all classroom HVAC units 300,000$

Salinas Elementary Electrical switch gear replacement 100,000

Curriculum & Instruction Structure Reinforcement 45,000

Lyndon B. Johnson High School Double doors (2 sets) 35,000

SAC ‐ Auditorium Handrails (upgrades) 20,000

TOTAL 500,000$

The metal canopies will have no impact on the budget except. The canopies will be reviewed annually for quality control.

The HVAC units will have no impact on the budget since the maintenance costs are already incorporated in the budget.

The Field House had an impact on the budget of $195,962 to purchase weight equipment, tables, chairs, and to setup the wiring to access the District’s Technology Information.

The Tennis Courts will have no impact on the budget since the athletic department budget includes supplies for the courts.

The Track and Soccer Fields will have no impact on the budget since the athletic department maintains all Athletic properties.

The Marching Pads will have no impact on the budget since the District maintains all properties.

The District has completed its bond program in the school year and will be looking into the possibility of holding a bond election in either May or November 2013. Capital Budget Adjustments At various board meetings, the Board of Trustees approved $31,813,522 to be allocated for additional facility projects. The Board was presented supplementary projects to address various needs at the campuses as well as for the departments. The following adjustments were approved by the Board of Education as of August 31, 2012: An incremental budget increase of $8,356,325 was made to appropriate the Webb

County Available Funds to complete construction projects that included Field Houses, Tennis Courts, Track/Soccer Field, and Marching Pads.

An incremental budget increase of $8,100,000 for the completion of a Warehouse, Transportation Compound, the construction of a road on UISD property, and to complete minor QSCB projects.

An incremental budget increase of $360,000 for Road and Utility Improvements. An incremental budget increase of $3,900,000 for completion of Maintenance

Projects. An incremental budget increase of $4,487,234 from the Webb County Available

Funds to complete construction projects. An incremental budget increase of $409,963 to appropriate the remaining balance of

the Webb County Available Funds. An incremental budget increase of $6,200,000 for the construction and completion of

science labs.



Pay As You Go Maintenance Plan Application of Funds As of August 31, 2012



Actual Outstanding AvailableProject Name Budget Expenses Encumbrances BalanceTRANSPORTATION

Transportation Complex 4,284,671$ 207,881$ -$ 4,076,790$

CAPITAL IMPROVEMENT PROJECTS SAC-Elevator 92,827 84,049 - 8,778 Central Office-Parking Lot 80,000 79,850 - 150 Trautmann-Restrooms 154,295 119,300 - 34,995 Roosevelt-Metal Canopies 201,613 195,276 - 6,337

Kazen-HVAC 86,200 80,840 - 5,360 C&I-HVAC 560,100 542,310 - 17,790

Perez-Ball Park 65,000 - - 65,000 Press Box-SAC 200,290 - - 200,290

WEBB COUNTY AVAILABLEUSHS-Field House 1,661,442 1,317,803 - 343,639 JBAHS-Field House 1,678,285 1,366,207 - 312,078 LBJHS-Field House 1,666,272 1,278,244 - 388,028 USHS-Tennis Courts 850,000 326,587 - 523,413 LBJHS-Tennis Courts 850,000 326,587 - 523,413 SAC-Tennis Courts 4,500 4,500 - - JBAHS-Track and Soccer Field 1,014,964 769,284 - 245,680 USHS-Marching Pads 686,488 636,444 - 50,044 LBJHS-Marching Pads 701,238 631,357 - 69,881 USHS-Science Labs 629,003 32,274 - 596,729 JBAHS-Science Labs 559,781 26,697 - 533,085 LBJHS-Science Labs 698,224 25,974 - 672,250

MAINTENANCE TAX NOTESUSHS-Track 137,540 135,890 - 1,650 LBJHS-Track 212,262 140,643 - 71,620 SAC-Track 230,040 157,843 - 72,197

GRAND TOTAL 17,305,035$ 8,485,839$ -$ 8,819,196$

Current Maintenance Projects The District issued a Qualified School Construction Bond (QSCB) in 2009 for some deferred maintenance projects that were included in the District’s Long‐Range Facilities Master Plan. The QSCB is a federal credit program that school districts can use to save money on school construction, rehabilitation or repair projects. For school districts, “bond” may be in the form of a bond, lease purchase, time warrant or maintenance notes. The District issued, maintenance tax notes to fund over $17 million in repairs and rehabilitation projects throughout the District. On the following page is a list of the maintenance projects.



United Independent School District Qualified School Construction Bond (QSCB) Maintenance Projects as of August 31, 2012



2009-2010 2010-2011 2011-2012PROJECT YTD YTD YTD AVAILABLE

NAME CAMPUS NAME BUDGET EXPENDITURES EXPENDITURES EXPENDITURES BALANCE

ARRA-ADA COMPLIANCEUNITED SOUTH HIGH 197,673$ -$ 174,021$ 21,541$ 2,111$ UNITED SOUTH MIDDLE 151,459 - 129,504 21,541 414 NEWMAN 130,833 - - 108,986 21,847 PEREZ 129,684 - 101,175 21,541 6,968 UNITED DD HACHAR 125,047 - - 108,989 16,058 RUIZ 180,833 - - 108,986 71,847 TOTAL FOR ARRA-ADA COMPLIANCE 915,529 - 404,700 391,584 119,246

ARRA-FIRE AND ALARM

UNITED MIDDLE 225,833 - 20,342 139,621 65,870 NEWMAN 133,494 - 112,494 - 21,000 KAZEN 140,865 - 122,865 - 18,000 JUAREZ LINCOLN 132,965 - 114,965 - 18,000 KENNEDY ZAPATA 146,565 - 130,040 (1,475) 18,000 TOTAL ARRA-FIRE & ALARM 779,722 - 500,706 138,146 140,870

ARRA-HVAC UNITED MIDDLE 2,262,566 - 378,919 1,935,260 (51,614) UNITED SOUTH MIDDLE 906,406 - 864,156 7,671 34,579 TRAUTMANN MIDDLE 1,132,898 763,488 74,487 1,470 293,453 CLARK 1,363,506 916,692 333,725 22,600 90,489 NEWMAN 1,136,668 817,043 49,308 7,887 262,429 PEREZ 1,012,298 - 876,037 21,606 114,655 FINLEY 1,199,178 - 1,050,485 10,193 138,500 UNITED DD HACHAR 1,322,783 - 80,850 1,167,621 74,312 TOTAL FOR HVAC 10,336,302 2,497,223 3,707,967 3,174,309 956,803

ARRA-ELECTRICAL

UNITED MIDDLE 317,833 - 64,007 61,144 192,683 TOTAL FOR ARRA-ELECTRICAL 317,833 - 64,007 61,144 192,683

ARRA-A/C AND ELECTRICAL

UNITED HIGH 86,566 39,828 39,132 668 6,938 UNITED SOUTH MIDDLE 165,833 - 133,599 649 31,585 SALVADOR GARCIA MIDDLE 80,833 - 72,360 674 7,799 WASHINGTON MIDDLE 80,833 - 72,720 315 7,799 LOS OBISPOS MIDDLE 58,767 36,324 8,721 315 13,408 TRAUTMANN MIDDLE 65,455 36,944 15,594 315 12,602 CLARK 63,596 40,367 13,548 492 9,190 SALINAS 68,771 - 62,631 157 5,983 NEWMAN 75,759 40,367 24,728 492 10,173 TRAUTMANN 74,284 40,367 21,778 538 11,601 PEREZ 65,368 - 63,446 157 1,765 FINLEY 74,284 40,367 21,778 2,012 10,127 UNITED DD HACHAR 68,472 36,324 18,426 315 13,408 GUTIERREZ 95,650 - 91,051 334 4,265 RUIZ 68,472 36,324 21,661 315 10,173

TOTAL FOR ARRA-A/C & ELECTRICAL 1,192,942$ 347,212$ 681,171$ 7,746$ 156,814$

United Independent School District Qualified School Construction Bond (QSCB) Maintenance Projects as of August 31, 2012



2009-2010 2010-2011 2011-2012PROJECT YTD YTD YTD AVAILABLE

NAME CAMPUS NAME BUDGET EXPENDITURES EXPENDITURES EXPENDITURES BALANCE

ARRA-ROOF REPLACEMENT UNITED MIDDLE 779,419$ -$ 738,475$ 24,171$ 16,773$ CLARK MIDDLE 815,324 820,699 (7,429) - 2,055 TRAUTMANN MIDDLE 641,236 - 555,636 60,600 25,000 CLARK 668,510 - 552,659 62,683 53,168 SALINAS 890,477 - 855,406 26,248 8,823 NEWMAN 710,652 631,946 62,521 - 16,185 TOTAL FOR ARRA-ROOF REPLACEMENT 4,505,617 1,452,645 2,757,266 173,702 122,003

ARRA-KRUEGER STADIUM -

TOTAL FOR ARRA-KRUEGER STADIUM 1,912,346 - 56,998 1,486,775 368,573

DEBT SERVICE

OTHER EXPENDITURES 81,309 81,309 - - -

GRAND TOTAL 20,041,601$ 4,378,389$ 8,172,815$ 5,433,406$ 2,056,992$

This Page Intentional Left Blank



. Budget S

ummary

Budget Summary

Government Fund Types The Governmental Funds consist of four governmental fund groups (General, Debt Service, Capital Projects and Special Revenue) that account for the acquisition, use and balances of expendable financial resources and related liabilities as required by law or rule. Each fund is budgeted on a modified accrual basis. The modified accrual basis of accounting recognizes revenues in the accounting period in which they become both measurable and available. It recognizes expenditures in the accounting period in which the fund liability is incurred, if measurable. Un‐matured interest and principal on long term debt is recognized when due. The District considers all revenues available if they are collectible within 60 days after year end. Major Funds Major funds represent the significant activities of the District and basically include any fund whose revenues or expenditures, excluding other financing sources and uses, constitute more than 10% of the revenues or expenditures of the appropriated budget. The breakdown of the District’s fund structure is as follows: Major Governmental Fund Types The General Fund is a governmental fund type and is the District’s operating fund. It is used to account for all financial transactions resulting from operations of ongoing organizations and activities from a variety of revenue sources for which fund balance is

Financial Section


All Funds

Governmental

Fund Types

Proprietary Fund

Types

General Fund Special Revenue

Fund

Debt Service

Fund Enterprise Fund

Food Service

controlled by and retained for the use of the local education agency. This is a budgeted fund and is accounted for on a modified accrual basis. The Debt Service Fund is a governmental fund type and is used to account for the accumulation of resources for, and the payment of bonded debt principal and interest. The main source of revenue for debt service is the apportionment of local property taxes. This is a budgeted fund and is accounted for on a modified accrual basis. Major Enterprise Fund The Food Service Fund is an Enterprise Fund used to account for the District’s Food Service operations. The Food Service fund is a budgeted fund and is the District’s only Enterprise Fund. Non‐major Governmental Fund Type The Special Revenue Fund is a governmental fund type used to account for the majority of federal and state funded grants which are legally restricted to expenditures for specific purposes by a grantor. Generally, unused balances are returned to the grantor at the close of specified project periods. Budget Requirements with the Fund Types United ISD, as required by the Texas Education Agency (TEA), has prepared and adopted a budget for the General Fund, the Debt Service Fund and the Food Service Fund. These budgets are approved annually by the Board of Trustees and included in the official district budget. The budgets for the three appropriated funds are presented in this document in total and individually. The budgets for Special Revenue Funds and Proprietary Funds do not require approval of the Board of Trustees.

Financial Section


Financial Section

United Independent School District Government Funds Selected Items Summary For the Fiscal Year Ended August 31, 2013

United Independent School District Proprietary Funds Selected Items Summary For the Fiscal Year Ended August 31, 2013


Source: United ISD Accounting Department

General Special Revenues Debt Service Total AllFund Fund Fund Funds

Total Estimated Revenues 293,592,745$ 28,716,598$ 22,905,725$ 345,215,068$

Total Estimated Expenditures 293,592,745 28,716,598 25,817,241 348,126,584

Excess of Revenues & Other Sources over/under Expenditures & Other Uses ‐ ‐ (2,911,516) (2,911,516)

Est. Beg. Fund Balance/Net Assets, 9‐1‐12 90,706,369$ 957,189$ 4,365,878$ 96,029,436$

Est. End. Fund Balance/Net Assets, 8‐31‐13 90,706,369$ 957,189$ 1,454,362$ 93,117,920$

Description

Food Service Total AllFund Funds

Total Estimated Revenues 22,793,945$ 22,793,945$

Total Estimated Expenditures 22,793,945 22,793,945

Excess of Revenues & Other Sources over/under Expenditures & Other Uses ‐ ‐

Est. Beg. Fund Balance/Net Assets, 9‐1‐12 3,620,530$ 96,509,786$

Est. End. Fund Balance/Net Assets, 8‐31‐13 3,620,530$ 96,509,786$

Description

2012‐2013 Revenue (All Funds)

General Fund

Special Revenues Fund

Debt Service Fund

2012‐2013 Expenditures (All Funds)

General Fund

Special Revenues Fund

Debt Service Fund

Financial Section

United Independent School District Official Budget

Revenues, Expenditures, and Changes in Fund Balance for 2012 ‐ 2013

61


10 50 70 98

General Debt Service Food Service MemorandumFund Fund Fund Totals

Total Estimated Revenues5700 Local Sources 121,371,551$ 17,315,051$ 2,525,127$ 141,211,729$ 5800 State Sources 169,856,194 5,590,674 135,000 175,581,868

5900 Federal Sources 2,365,000 ‐ 20,133,818 22,498,818 Total Revenues 293,592,745 22,905,725 22,793,945 339,292,415

Total Estimated Expenditures11 Instruction 168,880,407$ ‐$ ‐$ 168,880,407$

12 Instr. Resources & Media Services 5,029,800 ‐ ‐ 5,029,800 13 Curr. and Instructional Staff Dev. 558,783 ‐ ‐ 558,783 21 Instructional Administration 4,417,285 ‐ ‐ 4,417,285

23 School Leadership 18,941,889 ‐ ‐ 18,941,889 31 Guidance and Counseling 10,724,536 ‐ ‐ 10,724,536 32 Social Work Services 2,048,990 ‐ ‐ 2,048,990

33 Health Services 3,693,621 ‐ ‐ 3,693,621 34 Pupil Transportation 12,941,690 ‐ ‐ 12,941,690 35 Food Services ‐ ‐ 22,034,062 22,034,062

36 Cocurricular Activities 8,897,563 ‐ ‐ 8,897,563 41 General Administration 9,250,694 ‐ ‐ 9,250,694 51 Plant Maintenance and Operations 33,479,923 ‐ 743,883 34,223,806

52 Security and Monitoring Services 6,124,755 ‐ ‐ 6,124,755 53 Data Processing Services 2,141,370 ‐ ‐ 2,141,370 61 Community Services 217,246 ‐ ‐ 217,246

71 Debt Service 3,739,193 25,817,241 16,000 29,572,434 81 Facilities Acquisitions 755,000 ‐ ‐ 755,000 95 Juvenile Justice Alternative Ed. Prog 200,000 ‐ ‐ 200,000

99 Other Intergovernmental Charges 1,550,000 ‐ ‐ 1,550,000 Total Expenditures 293,592,745 25,817,241 22,793,945 342,203,931

Other Sources & UsesTransfer In ‐$ ‐$ ‐$ ‐$ Transfer (Out) ‐ ‐ ‐ ‐


Excess of Revenues & Other Sources over/under

Expenditures & Other Uses ‐ (2,911,516) ‐ (2,911,516)

Est. Beg. Fund Balance/Net Assets, 9‐1‐11 90,706,369$ 4,365,878$ 3,620,530$ 98,692,777$

Est. End. Fund Balance/Net Assets, 8‐31‐12 90,706,369$ 1,454,362$ 3,620,530$ 95,781,261$

Description


Financial Section

United Independent School District Combining Statements of Revenues, Expenditures, & Changes in Fund Balance for

General Fund, Debt Service, and Food Service For Fiscal Years 2010 – 2013

* Note: This statement combines the General Fund, Debt Service and Food Service. These funds are approved by the Board of Trustees.


2009‐2010 2010‐2011 2011‐2012 2012‐2013 % Change inChange Dollars

Total Estimated Revenues & Other Sources

5700 Local Sources 117,153,313$ 118,432,866$ 130,444,484$ 141,211,729$ 8.25% 10,767,245$ 5800 State Sources 209,725,553 217,382,428 204,826,865 175,581,868 ‐14.28% ‐29,244,9975900 Federal Sources 21,618,545 23,681,445 24,750,529 22,498,818 ‐9.10% ‐2,251,711

Total Revenues & Other Sources 348,497,411$ 359,496,739$ 360,021,878$ 339,292,415$ ‐2.64% ‐20,729,463

Total Estimated Expenditures & Other Uses11 Instruction 172,267,633$ 162,113,095$ 176,898,182$ 168,880,407$ ‐4.53% ‐8,017,77512 Instr. Resources and Media Services 5,245,381 5,344,419 5,386,799 5,029,800 ‐6.63% ‐356,999

13 Curriculum and Instructional Staff Dev. 352,111 302,859 413,065 558,783 35.28% 145,71821 Instructional Administration 4,631,440 4,559,000 4,594,903 4,417,285 ‐3.87% ‐177,61823 School Leadership 19,180,747 19,540,683 19,970,589 18,941,889 ‐5.15% ‐1,028,700

31 Guidance and Counseling 11,547,989 11,609,104 11,515,490 10,724,536 ‐6.87% ‐790,95432 Social Work Services 1,875,467 2,018,202 2,164,835 2,048,990 ‐5.35% ‐115,84533 Health Services 3,859,393 3,811,303 3,909,815 3,693,621 ‐5.53% ‐216,194

34 Pupil Transportation 12,493,289 13,530,201 14,843,913 12,941,690 ‐12.81% ‐1,902,22335 Food Services 20,904,676 21,976,906 22,170,111 22,034,062 ‐0.61% ‐136,04936 Cocurricular Activities 8,308,286 8,663,627 8,445,784 8,897,563 5.35% 451,779

41 General Administration 9,865,972 9,350,938 9,487,211 9,250,694 ‐2.49% ‐236,51751 Plant Maintenance and Operations 36,886,337 33,943,096 34,818,955 34,223,806 ‐1 .71% ‐595,14952 Security and Monitoring Services 6,499,810 6,316,816 6,455,347 6,124,755 ‐5.12% ‐330,592

53 Data Processing Services 2,682,893 2,643,690 2,379,062 2,141,370 ‐9.99% ‐237,69261 Community Services 186,242 168,129 210,918 217,246 3.00% 6,32871 Debt Service 29,180,750 29,211,512 29,892,479 29,572,434 ‐1.07% ‐320,045

81 Facilities Acquisitions 8,582,228 16,035,535 18,082,220 755,000 ‐95.82% ‐17,327,22095 Juvenile Justice Alternative Ed. Prog 150,000 50,000 149,209 200,000 34.04% 50,79199 Other Intergovernmental Charges 1,445,218 1,462,974 1,531,524 1,550,000 1 .21% 18,476

8900 Other Uses ‐ ‐ ‐ ‐ 0.00% ‐ Total Expenditures & Other Uses 356,145,862$ 352,652,089$ 373,320,412$ 342,203,931$ ‐8.34% ‐31,116,481

Other Sources & UsesCapital Leases 4,650,938 ‐ ‐ ‐ 0.00% ‐4,650,938

Non‐Current Loans 17,440,000 ‐ ‐ ‐ 0.00% ‐17,440,000Refunding Bonds Issued ‐ 34,000,000 45,890,000 ‐ ‐100.00% ‐ Transfer In 4,004,291 4,250,000 2,700,000 ‐ ‐100.00% ‐4,004,291

Premium or Disc. on Issuance of Bonds ‐ 4,339,921 4,111,142 ‐ ‐100.00% ‐ Transfer (Out) (3,904,291) (4,150,000) (2,700,000) ‐ ‐100.00% 3,904,291Special Item ‐ Resource ‐ ‐ ‐ ‐ 0.00% ‐

Other (Uses) ‐ (37,907,432) (49,470,398) ‐ ‐100.00% ‐

Pymt to Bond Refunding Escrow Agent ‐ ‐ ‐ ‐ 0.00% ‐ Total Other Resources (Uses) 22,190,938 532,489 530,744 ‐ ‐100.00% ‐22,190,938

Total Revenues and Other Sources

Over Expenditures and Other Uses 14,542,487 7,377,139 (12,767,790) (2,911,516) ‐77.20% ‐17,454,003

Est. Beg. Fund Balance/Net Assets, 9‐1‐11 89,639,301 104,181,788 111,558,927 111,558,928 0.00% 21,919,627

Est. End. Fund Balance/Net Assets, 8‐31‐12 104,181,788$ 111,558,927$ 98,791,137$ 108,647,412$ 9.98% 4,465,624$

Description

Financial Section

United Independent School District Consolidated Estimated Revenues

Fiscal Years 2012 ‐ 2013 $339,292,415

63

41.62%

51.75%

6.63%

Local Sources $141,211,729

State Sources $175,581,868

Federal Sources $22,498,818


Financial Section

United Independent School District Consolidated Estimated Expenditures

Fiscal Years 2012 ‐ 2013 $342,203,931


85.79%

7.54%

6.66%

General Fund $294,903,656

Debt Service Fund $25,975,614

Food Service Fund $23,326,706

General Fund

. Budget S

ummary

Financial Section

GENERAL FUND

Description of Fund The General Fund is a governmental fund type and is the District’s operating fund. It is used to account for all financial transactions except those required to be accounted for in another fund. This is a budgeted fund and any fund balances are considered as resources available for current operations. General Fund primary revenue sources include local property taxes and state funding. The District's General Fund includes state distributed federal funds and direct federal funds not required to be included in the Special Revenue Funds. This fund is accounted for on a modified accrual basis. Major Revenues and Assumptions General Fund Revenues come from three sources: local funds, primarily tax revenues, and state and federal funds. Fiscal year 2011‐2012: Total actual revenues for the General Fund were $315,144,827. Fiscal year 2012‐2013: Total revenues for the General Fund are $293,592,745. Teacher Retirement System payments are not included in the budgeted revenues. The net cash revenues for the District are about $9 million less than last year. The decrease in revenues is attributed to the decrease in State funding based on the 82nd Legislature, interest rates are still declining, and a decrease to Medicaid reimbursements. LOCAL SOURCES Property Taxes: Total taxable value for 2011‐12 is $11,500,679,292 with an adopted maintenance and operations tax rate of $1.04. The maintenance and operations (M&O) rate remained the same with adjusted values of $11,181,099,709. Fiscal year 2011‐2012: The District budgeted 96% of the tax levy for the General Fund, and collected $103,821,859. Fiscal year 2012‐2013: The District budgeted 96.5% of the estimated tax levy. The tax rate remained the same. The adopted M&O tax rate is $1.04 for a total estimated tax collection of $114,672,471. Prior year taxes: The District contracts with a law firm to collect prior year taxes. Collection efforts by the Tax Office include mail outs, working with Tax Attorney to file suit on properties, and foreclosure. A 15% commission is charged by the law firm and


Financial Section

passed through to the taxpayers. Fiscal year 2011‐2012: The District collected approximately $3,085,449 in prior year taxes for 2011. Fiscal year 2012‐2013: The District budgeted collections at $2,925,000. Other revenues related to taxes (Penalty, Interest & Tax Certificates): The District, by statute, can assess late payment penalties up to 12% and interest fees up to 1% per month for every month delinquent. Fiscal year 2011‐2012: The District collected $1,991,957 for penalties, interest, tax certificates and attorney fees. Fiscal year 2012‐2013: The District is projecting these collections at $1,742,242. Efforts include additional mail outs, phone contacts, and increased activity from the Tax Office. Interest Earnings and Miscellaneous Revenues: The District continues to invest all available cash into secure liquid transactions in accordance with the Texas Public Funds Act. The District also collects miscellaneous revenue in the form of sale of weighted average daily attendance (WADA) credits to other districts, athletic gate receipts, and after school child care fees. Fiscal year 2011‐2012: The District collected $262,467 in interest income and $2,737,351 in miscellaneous revenue. Fiscal year 2012‐2013: The District expects to continue to invest all of its available cash into liquid transactions. The District will continue placing short‐term cash balances in a depository institution deposit account, Certificates of Deposit or at one of the Investment Pools, and it projects to utilize these funds to maximize its returns. Total interest earnings of $175,000 are projected for this year and $1,744,533 is budgeted for miscellaneous revenue. County Available: This revenue source is generated from grazing and hunting leases and royalties received by the County from School Land administered by the County in accordance with Section 11.301 of the Texas Education Agency. Fiscal year 2011‐2012: The District collected $553,679 for this fiscal year. Fiscal year 2012‐2013: The District has budgeted $100,000 for this year. We have seen


Financial Section

an increase in oil and gas with the introduction of fracking. With this technology these companies are able to break loose rocks to get a trapped underground oil. This has given the State of Texas a boost in the economy with an increase in property values and taxes. STATE SOURCES Available School Fund: This revenue source is from the State of Texas and is based on the State Legislative Payment Estimate Fiscal year 2011‐2012: The District budgeted $9,539,978 for the fiscal year, and it received $9,778,623 during the year. Fiscal year 2012‐2013: Based on the latest state funding formula, it is projected that $16,393,580 will be generated for this year. Foundation School Program: This revenue source is the State of Texas and it is based on the State Legislative Payment Estimate. Fiscal year 2011‐2012: The District budgeted $176,535,112 for the fiscal year, and it earned $173,945,043 during the year. Fiscal year 2012‐2013: It is projected that $153,462,614 will be generated for this year. The decrease is the result of budget cuts issued in the State of Texas 82nd Legislative Session. Federal Sources: This revenue source includes the indirect costs charged to the Special Revenue Funds (i.e. Federal grants), the ROTC reimbursement, the Medicaid reimbursement, and the Medicaid Administrative Cost (MAC) program. Fiscal year 2011‐2012: The District budgeted $970,000 for the fiscal year, and it collected $5,444,170. The SHARS reimbursement program was able to collect more than estimated. The administrative cost rate for the Federal Funds was 1.872%. Fiscal year 2012‐2013: The District estimates to charge an administrative cost rate of 1.841% to federal programs for this fiscal year. This amount is utilized to fund administrative costs and services provide by the General Fund to federal programs. The budget for this year is estimated at $970,000. On Behalf TRS Payments: This revenue source is a non‐cash transaction that the District is required to record on its books. This requirement is mandated by the State of Texas and the Governmental Accounting Standards Board, No. 24. This amount constitutes the amount of retirement payments (contributions) made by the State on


Financial Section

behalf of the District for all of its employees. The intent of this transaction is to account for the entire cost of providing school services in the State of Texas. Fiscal year 2011‐2012: The actual revenues and expenditures collected for this year were $12,712,318. Fiscal year 2012‐2013: Since there is no financial impact on the District, this revenue along with the related expenditure was not included in the budget; however a detailed projection will be presented to the Board to amend the budget at a later date. Debt payments For the 2012‐13 budget year, $1,725,000 will be in paid in principal and $765,876 in interest for the Maintenance Tax Notes, PPFCO and other debt and associated fees of $8,000; see page 74 and 75 for General Fund Debt Schedules.


Financial Section

United Independent School District Combined Statement of Revenues, Exp., & Changes in Fund Balance

Budget (GAAP Basis) and Actual General Fund



Data

Control Actual Actual Actual Unaudited Budget

Codes Function Description 8/31/2009 8/31/2010 8/31/2011 8/31/2012 8/31/2013

REVENUES:

5700 Local and Intermediate Sources 98,767,883$ 100,185,562$ 101,183,414$ 111,863,053$ 121,371,551$

5800 State Program Revenues 204,105,468 201,682,669 209,032,956 197,837,603 169,856,194

5900 Federal Program Revenues 2,994,303 2,763,998 3,803,632 5,444,171 2,365,000

5030 Total Revenue 305,867,654 304,632,229 314,020,002 315,144,827 293,592,745

EXPENDITURES:

0010 Instruction & Instr.‐Related Serv. 170,568,265 177,865,125 167,760,374 182,698,046 174,468,990

0020 Instruction and School Leadership 23,359,456 23,812,187 24,099,684 24,565,492 23,359,174

0030 Support Services‐Student (Pupil) 39,864,338 38,084,424 39,632,437 40,879,837 38,306,400

0040 Administrative Support Services 10,125,876 9,865,972 9,350,938 9,487,211 9,250,694

0050 Support Serv.‐Non Student Based 45,390,356 45,889,295 42,739,279 43,383,083 41,746,048

0060 Ancillary Services 189,760 186,242 168,129 210,918 217,246

0070 Debt Service 2,874,850 3,041,296 2,621,895 3,413,748 3,739,193

0080 Capital Outlay 6,391,187 8,582,228 16,035,535 18,082,220 755,000

0090 Intergovernmental Charges 1,707,196 1,595,218 1,512,974 1,680,733 1,750,000

6030 Total Expenditures 300,471,284 308,921,987 303,921,244 324,401,289 293,592,745

1100

Excess (Deficiency) of Revenues

Over (Under) Expenditures 5,396,370 (4,289,758) 10,098,758 (9,256,462) ‐

79XX Other Resources 8,080,824 22,190,938 100,000 ‐ ‐

89XX Other (Uses) (2,500,000) (3,904,291) (4,150,000) (2,700,000) ‐

1200 Net Change in Fund Balances 10,977,194 13,996,889 6,048,758 (11,956,462) ‐

0100 Fund Balance ‐ September 1 (Beg.) 71,639,992 82,617,186 96,614,074 102,662,832 90,706,369

3000 Fund Balance ‐ August 31 (Ending) 82,617,186$ 96,614,075$ 102,662,832$ 90,706,369$ 90,706,369$

Financial Section

United Independent School District Budgeted Revenues by Major Source – General Fund

Fiscal Year 2012‐2013 $293,592,745


Personal Prop. Taxes $119,352,018 Interest Earnings $175,000

Gate Receipts $250,000 County Available $100,000

Misc. Revenue $1,494,533 Per Capita Allocation $16,393,580

Other State Revenue $153,462,614 Medicaid Reimb. $500,000

Other Federal $1,865,000

Financial Section

United Independent School District Expenditures by Object Code – General Fund

Fiscal Year 2012‐2013 $293,592,745


85%

7%

5%

2%

1%

0%

6100 Payroll Costs 85.39% 6200 Contracted Services 6.58%

6300 Supplies and Materials 4.83% 6400 Other Operating Costs 1.53%

6500 Debt Services 1.27% 6600 Capital Outlay 0.40%

Financial Section

United Independent School District Expenditures by Major Function – General Fund

Fiscal Year 2012‐2013 $293,592,745


Instruction 57.52% Instr. Resources & Media Ser. 1.71%

Curriculum & Instr. Staff Dev. 0.19% Instructional Administration 1.50%

School Leadership 6.45% Guidance and Counseling 3.65%

Social Work Services 0.70% Health Services 1.26%

Pupil Transportation 4.41% Cocurricular Activities 3.03%

General Administration 3.15% Plant Maint. & Operations 11.49%

Security & Monitoring Services 2.09% Data Processing Services 0.73%

Community Services 0.07% Debt Service 1.27%

Facilities Acquisitions 0.26% Juvenile Justice Alt. Program 0.07%

Other Intergovernmental Charges 0.53%

Financial Section

United Independent School District General Operating Fund

Outstanding Debt

Note: (1) Public Property Finance Contractual Obligations were issued by the District to fund purchases of portable

buildings, school buses, district vehicles, computer equipment, furniture, musical instruments, and school band uniforms.

(2) Qualified School Construction Bond Maintenance Tax Notes were issued in 2009 to fund existing facility renovations.



Date Interest Amount

of Rate Original Outstanding @ Maturity

Issue Payable Issue 8/31/2013 Date

GOVERNMENTAL ACTIVITIES

Public Property Finance Contractual Obligations (1)

08/15/04 3.00‐3.70% 3,861,000$ 872,300$ 2014

06/21/05 3.00‐4.00% 4,705,000 1,835,000 2015

11/21/08 5.49% 7,350,000 6,800,000 2015

Maintenance Tax Notes (2)

01/13/10 1.64% 17,440,000 17,440,000 2025

26,947,300$

BUSINESS‐TYPE ACTIVITIES

Public Property Finance Contractual Obligations (1)

08/15/04 3.00‐3.70% 159,000 47,700 2014

47,700$

26,995,000$

Financial Section

United Independent School District Future Tax Rate Required

For General Operating Fund Outstanding Debt

Note: (1) Assumes a slight increase of assessed valuation through 2025. (2) Assumes tax collections @ 96.0%

75

Fiscal Year Assessed Outstanding Tax

Ending 8/31 Valuation (1) Obligation Rate (2)

2013 11,500,679,292$ 1,874,846$ 0.01689

2014 11,500,794,299 1,866,930 0.01682

2015 11,500,909,307 1,851,984 0.01669

2016 11,501,024,316 1,616,496 0.01457

2017 11,501,139,326 1,634,192 0.01472

2018 11,501,254,337 1,611,232 0.01452

2019 11,501,369,350 1,628,272 0.01467

2020 11,501,484,364 1,644,656 0.01482

2021 11,501,599,379 1,620,384 0.01460

2022 11,501,714,395 1,636,112 0.01474

2023 11,501,829,412 1,651,184 0.01488

2024 11,501,944,430 1,625,600 0.01465

2025 11,502,059,449 2,480,016 0.02234

Financial Section

This Page Intentionally Left Blank


Debt Service Fund

. Budget S

ummary

Financial Section

DEBT SERVICE

Description of Fund The Debt Service Fund is a governmental fund type and is used to account for the accumulation of resources for, and the payment of bonded debt principal and interest. The primary revenue sources are local property taxes levied specifically for debt service and state assistance program for facility funding. The fund balance of this fund represents amounts that will be used for retirement of bonds and payment of interest in the future. The Debt Service Fund is a budgeted fund.

Bonded Debt Obligations The United Independent School District has experienced unprecedented growth over the last nineteen years. The student enrollment in 1986 peaked at 7,698 students and grew in twenty years to over 19,777 in 1996; this year, the District anticipates educating over 42,641 students. This extraordinary growth in turn has created a demand for new school facilities throughout the District’s 2,448 square miles. Financing these new facilities has been accomplished through the issuance of Unlimited Tax Bonds and the issuance of Public Property Financial Contractual Obligations. Bond Authorizations and Issuances On November 22, 2003, voters of the district authorized $142,000,000 in Unlimited Tax School Building Bonds. As of August 31, 2005 all of the authorized bonds were issued. The majority of the money was for new construction and additions/renovations to existing schools and other facilities. The other part of the proposal was for instructional technology which includes network wiring/infrastructure and additional equipment designed to aid students and teachers in the learning process. The interest rates on the bonds range from 2.00% to 4.55% and the final maturity is on August 15, 2035. Debt service payments are scheduled semiannually which began February 15, 2004. The last five issues of tax‐supported debt had the following bond ratings from Standards & Poor’s Rating Services and Moody’s Investors Services: S & P Moody’s School Building Unlimited Tax Bonds, Series 1999 A Baa1 School Building Unlimited Tax Bonds, Series 2000 A Baa1


Financial Section

S & P Moody’s School Building Unlimited Tax Bonds, Series 2001 A Baa1 School Building Unlimited Tax Bonds, Series 2004 A A3 School Building Unlimited Tax Bonds, Series 2005 A A3 However, since the District received conditional approval from the Texas Education Agency for all the Bonds to be guaranteed under the Texas Permanent School Fund guarantee, Standard’s & Poor, Moody’s, and Fitch also rated the bonds “AAA”, “Aaa”, and “AAA” respectively, based upon the Permanent School Fund Guarantee. The outstanding bonded debt for the District as of August 31, 2012 is $236,568,109. Maturity dates for these bonds extend to the year 2035.

Debt Management The District’s primary objective in debt management is to keep the level of indebtedness within available resources and it is imperative to keep the debt within the legal debt limitation established by Senate Bill 1, at a minimum cost to the taxpayer. Under Senate Bill 1, a Texas school district is able to issue unlimited tax bonds, provided that the district demonstrates their projected ability to pay such bonds plus the District’s outstanding bonds (other than bonds authorized by an election held on or before April 1, 1991 and issued before September 1, 1992, or bonds issued to refund such bonds) at a debt service rate of not more than $0.50 per $100 per assessed valuation. The District’s tax rate used for comparison to this limit is $0.154860, which is well below the $0.50 limit. Major Revenues and Assumptions Debt Service Fund revenue sources come from two sources: local funds and state funds. Fiscal year 2011‐2012: Total revenues for the Debt Service are $22,670,150. This District used $2.7 million from the Webb County Available Funds. Fiscal year 2012‐2013: Total estimated revenues for the Debt Service are $22,905,725. The district plans to use $2.9 million from fund balance to help pay for the current year debt. Local Funds Property Taxes: Total assessed valuation is $10,296,645,310 with a current debt service


Financial Section

rate of $ 0.154860. The debt service rate is the same as 2011 $0.154860 per $100 per assessed valuation. Fiscal year 2011‐2012: The District budgeted 100% of the tax levy for the Debt Service, and estimated to collect $15,461,709. Actual collections were at $16,217,428 (including prior delinquent collections). Fiscal year 2012‐2013: The District will budget 100% of the estimated tax levy. It is anticipated that the district will experience growth in new construction, mineral values, and reappraisals. The debt service total tax collection is estimated at $17,315,051. Prior Year Taxes and Other Revenues Related to Taxes (Penalty & Interest): The District takes a very conservative approach in projecting revenue and does not budget other revenue related to taxes to collect in the debt service fund. In fiscal year 2011‐2012, however, $758,283 was collected in the debt service fund. Interest Earnings: The District continues to invest all available cash into secure liquid transactions. The District currently invests any cash not available for extended investment in the TASB Investment Pool and is withdrawn as needed. Fiscal year 2011‐2012: The District collected $32,586 in interest earnings, which is less than was budgeted in the amount of $360,000. Fiscal year 2012‐2013: The District expects to continue to invest all of its available cash into liquid transactions. The District will continue placing short‐term cash balances in the TASB Investment Pools, and Certificates of Deposit and it projects to utilize these funds to maximize its returns. The District has budgeted total interest earnings of $360,000. State Revenue The system consists of three tiers. The first two Foundation Program Tiers, I and II, are for the operating expenses of the District and go into the General Fund. The Tier III Allotment or Existing Debt Allotment (EDA), which was introduced in 1999‐2000, provides financial assistance for certain outstanding debt issued by school districts to produce a guaranteed yield of $35.00 in revenue per student per penny of debt service tax levy (limited to $0.12 of equalized debt service tax rate). The Instructional Facilities Assistance (IFA) became effective September 1, 1997. The IFA guarantees each school district a specific amount per student ($35) in state and local


Financial Section

funds for each cent of tax effort to pay principal and interest on eligible Obligations issued to construct, acquire, renovate, or improve instructional facilities. To receive an IFA, a school district must apply to the State Commissioner of Education before issuing the Obligations to be paid with State assistance. As of August 31, 2004 United I.S.D. had been approved to receive IFA for the Unlimited Tax Bonds, Series 1998, the Unlimited Tax Bonds, Series 1999, the Unlimited Tax Bonds, Series 2000, the Unlimited Tax Bonds, and the Unlimited Tax Bonds Series 2001. Fiscal year 2011‐2012: EDA received from the state was $5,740,525 and IFA was $914,585 for a total of $6,655,110. Fiscal year 2012‐2013: The budgeted amount for EDA $4,682,757 and for IFA is $907,917 for a total of $5,590,674. Debt Service Expenditures In 2011‐2012, the District paid $16,865,000 for the payment of bond principal, $9,104,290 in interest, and $509,441 for bond related fees and other refinancing services. The expenditure budget for 2012‐2013 consists of the following amounts: $16,990,000 for bond principal payments, $8,819,241 for bond interest payments, and $8,000 for agent fees. Detailed debt service requirements for future years are located on page 85 in this section. Historically, the District’s administration and Board have followed the recommendations of our financial advisors and structured debt with a principal retirement schedule that allows the District to continue to issue bonds without increasing the debt service tax rate exorbitantly. When compared to other “fast growth” districts in the State of Texas, United ISD has a lower than average debt service tax rate and a lower debt per student amount as outlined on pages 86‐87 in this section. Future Debt Needs A long‐range facility master plan developed by administration includes a projected district‐wide enrollment increase of 3,000 students over the next four years. The District is projected to be at 43,718 students in the year 2018.


Financial Section

Future Debt Limit Since no new debt is expected in the foreseeable future, the only increase to the debt tax rate will be made according to the payments listed in the debt schedule. The District will take advantage of any refinancing in order to reduce interest payments and maximize the EDA.


Financial Section

United Independent School District Combined Statement of Revenues, Expenditures, and Changes in

Fund Balance Budget (GAAP Basis) and Actual

Debt Service Fund

83



Data

Control Actual Actual Actual Unaudited Budget

Codes Function Description 8/31/2009 8/31/2010 8/31/2011 8/31/2012 8/31/2013

REVENUES:

5700 Local and Intermediate Sources 14,481,746$ 14,523,900$ 14,671,534$ 16,250,014$ 17,315,051$

5800 State Program Revenues 9,611,917 7,401,472 7,705,463 6,420,136 5,590,674

5030 Total Revenue 24,093,663 21,925,372 22,376,997 22,670,150 22,905,725

EXPENDITURES:

0010 Instruction and Instruction‐Related Serv ‐ ‐ ‐ ‐ ‐

0020 Instruction and School Leadership ‐ ‐ ‐ ‐ ‐

0030 Support Services‐Student (Pupil) ‐ ‐ ‐ ‐ ‐

0040 Administrative Support Services ‐ ‐ ‐ ‐ ‐

0050 Support Services‐Non Student Based ‐ ‐ ‐ ‐ ‐

0060 Ancillary Services ‐ ‐ ‐ ‐ ‐

0070 Debt Service 26,262,781 26,139,454 26,589,616 26,478,731 25,817,241

0080 Capital Outlay ‐ ‐ ‐ ‐ ‐

0090 Intergovernmental Charges ‐ ‐ ‐ ‐ ‐

6030 Total Expenditures 26,262,781 26,139,454 26,589,616 26,478,731 25,817,241

1100

Excess (Deficiency) of Revenues Over

(Under) Expenditures (2,169,118) (4,214,081) (4,212,619) (3,808,581) (2,911,516)

79XX Other Resources ‐ 3,904,291 42,489,921 52,701,142 ‐

89XX Other (Uses) ‐ ‐ (37,907,432) (49,470,398) ‐

1200

Excess (Deficiency) of Revenues &

Other Resources Over (Under)

Expenditures & Other (Uses) (2,169,118) (309,790) 369,869 (577,837) (2,911,516)

0100 Fund Balance ‐ September 1 (Beginning) 7,052,754 4,883,636 4,573,846 4,943,715 4,365,878

3000 Fund Balance ‐ August 31 (Ending) 4,883,636$ 4,573,846$ 4,943,715$ 4,365,878$ 1,454,362$

Financial Section

United Independent School District Debt Service Fund

Outstanding Bond Indebtedness



Date Interest Amount Outstanding

of Rate Original at Maturity

Issue Payable Issue 08/31/12 Date

School Building Unlimited Tax Bonds

07/01/99 5.00‐6.75% 25,850,000 2,255,000 2025

09/01/00 5.12‐7.50% 37,500,000 ‐ 2026

07/01/01 4.70‐6.00% 19,880,000 1,415,000 2027

03/24/04 1.51‐4.09% 50,064,951 17,845,000 2017

04/14/04 2.00‐4.75% 74,999,926 1,775,000 2034

03/08/05 2.50‐5.00% 45,394,989 35,275,000 2025

07/15/05 2.50‐5.00% 66,869,580 61,411,037 2035

11/21/06 3.55‐4.13% 7,934,996 8,410,867 2026

05/22/08 2.85% 4,295,000 905,000 2013

07/14/11 3.00‐5.00% 34,000,000 34,000,000 2027

05/15/12 45,890,000 45,315,000 2034

Premium Capital Appreciation Bonds

05/15/98 5.175‐5.30% 11,567,783$ 27,961,205$ * 2023

236,568,109$ *

* This amount includes $13,634,804 in accretions for past years since 1999.

Financial Section

United Independent School District Total Debt Service Schedule for Future Years

85



For Fiscal

Year Ended

August 31 Principal

Interest on

Outstanding

Bonds

Total

Payment

2013 16,990,000 8,819,238 25,809,238

2014 17,015,000 8,124,496 25,139,496

2015 15,425,000 7,672,881 23,097,881

2016 13,520,000 7,267,331 20,787,331

2017 13,396,867 6,909,331 20,306,198

2018 11,291,970 6,531,769 17,823,739

2019 11,537,200 6,218,619 17,755,819

2020 12,835,000 5,953,569 18,788,569

2021 10,216,205 5,506,819 15,723,024

2022 9,880,000 5,037,069 14,917,069

2023 10,330,000 4,596,069 14,926,069

2024 10,260,867 4,080,619 14,341,486

2025 11,310,000 3,640,019 14,950,019

2026 9,895,000 3,128,631 13,023,631

2027 7,445,000 2,676,769 10,121,769

2028 6,445,000 2,385,156 8,830,156

2029 6,705,000 2,125,719 8,830,719

2030 6,960,000 1,867,181 8,827,181

2031 7,235,000 1,598,544 8,833,544

2032 7,520,000 1,314,425 8,834,425

2033 7,875,000 956,975 8,831,975

2034 8,250,000 582,600 8,832,600

2035 4,230,000 190,350 4,420,350

236,568,109$ 97,184,179$ 333,752,288$

Financial Section

United Independent School District Fast Growth Tax Rate Comparison

Note: (1) Above tax rate comparison is for the fiscal year 2011‐2012.

(2) Data based on most recent MAC Reports (3) The Texas School Districts listed are part of the "fast school growth coalition". These are districts facing

rapidly growing student enrollments. United ISD has a lower debt service tax rate than the average tax rate.

(4) ADA=Average Daily Attendance of students are estimates as presented in the Summary of Finances, of the Texas Education Agency Funding Division.

(5) “Unlimited Tax Debt” is designated as those obligations which were voted by the District and were mostly likely used for the construction, renovation and equipping of schools (Debt outstanding as of 8/31/11)

SOURCE: Texas Education Agency and Estrada & Hinojosa Investment Bankers


M & O I & S TOTAL

DISTRICT ADA * TAX RATE TAX RATE TAX RATE

Spring ISD 33,426 1.0400 0.5300 1.5700

Keller ISD 31,453 1.0400 0.5000 1.5400

Mansfield ISD 30,934 1.0400 0.4560 1.4960

Katy ISD 59,250 1.1266 0.4000 1.5266

Cypress‐Fairbanks ISD 101,319 1.0400 0.3900 1.4300

Lewisville ISD 49,222 1.0400 0.3860 1.4260

Mesquite ISD 36,396 1.0400 0.3800 1.4200

North East ISD 63,634 1.0400 0.3629 1.4029

Humble ISD 33,905 1.1700 0.3500 1.5200

Northside ISD 91,223 1.0400 0.3355 1.3755

Clear Creek ISD 36,822 1.0400 0.3200 1.3600

Carrollton‐Farmers ISD 24,641 1.0400 0.3168 1.3568

Fort Bend ISD 66,222 1.0400 0.3000 1.3400

Conroe ISD 49,497 1.0400 0.2550 1.2950

Garland ISD 54,534 1.0400 0.2133 1.2533

Aldine ISD 58,719 1.1334 0.1950 1.3284

United ISD 39,091 1.0400 0.1549 1.1949

La Joya ISD 26,131 1.1700 0.1410 1.3110

AVERAGE 49,246 1.0644 0.3326 1.3970

/‐‐‐2011‐2012 SCHOOL YEAR TAX RATE‐‐‐\

Financial Section

United Independent School District Fast Growth Debt Comparison

Note: The Texas School Districts listed are part of the “fast school growth coalition”. These are districts facing rapidly growing student enrollments. United ISD has a lower debt than the average debt per ADA rate.

*http://www.tea.state.tx.us (1) "Unlimited Tax Debt" is designated as those obligations which were voted by the District and were most

likely used for the construction, renovation and equipping of schools. (Debt outstanding as of 8/31/11.) SOURCE: Texas Education Agency and Estrada & Hinojosa Investment Bankers


DISTRICT ADA *Unlimited

Tax Debt (1)

Debt Per

ADA

Mansfield ISD 30846 740,208,430$ 23,997$

Keller ISD 31477 712,781,753 22,645

Lewisville ISD 49290 1,098,698,488 22,290

Northside ISD 90924 1,867,435,000 20,538

Katy ISD 59207 1,200,281,064 20,272

North East ISD 63484 1,284,512,690 20,234

Conroe ISD 49,280 982,540,000 19,938

Spring ISD 33658 651,875,000 19,367

Humble ISD 33,326 628,835,000 18,869

Clear Creek ISD 36,982 650,935,000 17,601

Cypress‐Fairbanks ISD 101,242 1,774,025,000 17,523

Fort Bend ISD 66,384 939,309,425 14,150

Carrollton‐Farmers Branch ISD 24,704 342,735,000 13,874

La Joya ISD 25889 304,760,228 11,772

Mesquite ISD 36422 424,603,668 11,658

Garland ISD 54,674 418,605,213 7,656

Aldine ISD 58,596 422,215,000 7,206

United ISD 39120 232,409,575 5,941

AVERAGE 49,195 815,375,863$ 16,418$

Financial Section



Food Service Fund

. Budget S

ummary

Financial Section

FOOD SERVICE — ENTERPRISE FUND

Description of Fund The Food Service Fund is an Enterprise Fund or Proprietary Fund Type used to account for the District’s Food Service operations. The Food Service fund is a budgeted fund and is the District’s only Enterprise Fund. An Enterprise Fund is used since the District’s intent is for the Food Service Fund to be self‐sustaining. Students are charged for meals to supplement the National School Lunch Program reimbursements Major Revenues and Assumptions Food Service’s Primary resources are Local Funds and Federal Funds. Fiscal year 2011‐2012: Total revenues for the Food Service Fund were $22,206,901. Fiscal year 2012‐2013: Anticipated revenues for the Food Service Fund are $22,793,945. The slight increase in revenues is attributed to the increase in student population which impacts student participation in the Lunch Program. Local Revenue Food Service Activity: the District collects revenues from food service activities, including payments for meals from students and adults. It also earns interest income. Fiscal year 2011‐2012: The District budgeted to collect $2,671,000, and $2,899,295, was reported collected for the period. Fiscal year 2012‐2013: The District has budgeted for estimated revenue of $2,525,127. State Revenue Fiscal year 2011‐2012: The District collected $569,126 in state revenues. This amount includes $427,397 for TRS on behalf. Fiscal year 2012‐2013: The District has budgeted $135,000 to collect from the state. Federal Revenues Breakfast: The District receives revenues for the federally‐funded breakfast program administered by the Texas Education Agency.


Financial Section

Lunch: The District receives revenues for the federally‐funded lunch program administered by the Texas Education Agency. USDA Commodities: The District receives revenues for the federally‐funded food sources administered by Texas Education Agency. Fiscal year 2011‐2012: The District budgeted $20,520,706, and collected $19,307,606 for the three federal programs combined. Fiscal year 2012‐2013: The District is estimating to receive $20,133,818 for all federal programs combined for an increase of $826,212 over prior year’s actual revenues.


Financial Section

UNITED INDEPENDENT SCHOOL DISTRICT FOOD SERVICE DEPARTMENT VISION:

The vision of United I.S.D. Food Service Department is to provide advanced, state‐of‐the‐art technology, equipment, and procedures so that the most efficient and productive methods will be employed in the preparation, service and resulting product quality of the meals served to the students.

MISSION:

The Mission of United I.S.D. Food Service Department is to provide a variety of healthy, well balanced and nutritious meals that are flavorful, attractive, will enhance the academic scores, and contribute in maintaining a less stressful environment for the students.

PURPOSE:

The purpose of United I.S.D. Food Service Department is to provide healthy, nutritious meals to the students.

MOTTO:

FOOD ‐ CAN’T LEARN WITHOUT IT. DESCRIPTION OF PROGRAM:

Although there are many concepts incorporated into the preparation and serving of meals to the students at United I.S.D., the most common way to describe it is as the “Cook‐Chill” method. Under the Cook‐Chill method, many of the hot meals are prepared in a central facility under controlled conditions of recipe, temperature, sanitation, etc., so that all meals served are uniform in flavor and quality. It is then chilled and stored under refrigerated conditions until the meal is re‐thermalized and served on site to the students.

Under these controlled conditions, the students receive a hot meal that is ultimately prepared on site providing for point‐of‐service control of the temperature, appearance and flavor of the meal.


Financial Section

United Independent School District Combined Statement of Revenues, Expenditures, & Changes in Fund Balance

Budget (GAAP Basis) and Actual Enterprise Fund

93



Actual Actual Actual Unaudited Budget

Function Description 8/31/2009 8/31/2010 8/31/2011 8/31/2012 8/31/2013

OPERATING REVENUES:

Local and Intermediate Sources 2,297,216$ 2,438,799$ 2,479,559$ 2,330,169$ 2,524,020$

State Program Revenues 617,953 641,412 644,009 569,126 135,000

Total Operating Revenue 2,915,169 3,080,211 3,123,568 2,899,295 2,659,020

OPERATING EXPENSES:

Payroll 10,170,512 10,764,218 10,517,750 11,102,231 11,765,914

Professional and Contracted Services 411,027 362,962 372,459 418,346 661,000

Supplies and Materials 9,319,767 9,753,687 11,076,552 10,742,989 9,879,648

Other Operating Expenses 49,829 203,558 33,321 170,672 226,383

Depreciation 162,685 ‐ 141,148 ‐ 16,000

Capital Outlay ‐ ‐ ‐ 6,155 245,000

Total Operating Expenses 20,113,820 21,084,425 22,141,230 22,440,393 22,793,945

OPERATING INCOME (LOSS) (17,198,651) (18,004,214) (19,017,662) (19,541,098) (20,134,925)

NON‐OPERATING REVENUES:

National School Breakfast Program 5,039,999 5,705,863 6,027,692 5,739,813 5,823,394

National School Lunch Program 10,731,245 12,137,067 12,566,303 12,138,254 12,810,424

USDA Donated Commodities 1,256,876 1,011,617 1,281,096 1,428,291 1,500,000

Earnings from Temporary Deposits & Investments 17,457 5,052 2,722 1,248 1,107

Total Non‐Operating Revenues 17,045,577 18,859,599 19,877,813 19,307,606 20,134,925

Income (Loss) Before Transfers (153,074) 855,385 860,151 (233,492) ‐

Transfers Out ‐ ‐ ‐ ‐ ‐

Change in Net Assets (153,074) 855,385 860,151 (233,492) ‐

Total Net Assets ‐ September 1 (Beginning) 2,291,560 2,138,486 2,993,871 3,854,022 3,620,530

Total Net Assets ‐ August 31 (Ending) 2,138,486 2,993,871 3,854,022 3,620,530 3,620,530

Financial Section



Special Revenue Funds

. Budget S

ummary

Financial Section

SPECIAL REVENUE FUNDS

Special Revenue Funds are used to account for resources restricted to, or designated for, specific purposes by a grantor. Federal financial assistance often is accounted for in a Special Revenue Fund. In most Special Revenue funds, unused balances are recorded as deferred revenue and carried forward to the succeeding fiscal year, provided the amount carried forward is within the limits established by the grantor. In some cases, the unused balances are returned to the grantor at the close of specified project periods. The District budgets for Special Revenue Funds as grants are awarded by the various grantees. The District uses project accounting for them in order to maintain integrity for the various sources of funds. These funds utilize the modified accrual basis of accounting and budgeting. Included in the District’s Special Revenue Funds are: 211 ESEA, Title I, Part A, Improving Basic Programs ‐ This fund classification is to be used to account, on a project basis, for funds allocated to local educational agencies to enable schools to provide opportunities for children served to acquire the knowledge and skills contained in the challenging State content standards and to meet the challenging State performance standards developed for all children. *This fund code is also used for ESEA Title I, Part D, Subpart 2. Budgeted Amount $13,115,484 211 ESEA, Title I, Part A, School Improvement Programs (SIP) ‐ This fund classification is to be used to account, on a project basis, for funds allocated to local educational agencies to provide the tools to help reach, at a minimum, proficiency on state academic achievement standards and state academic assessments. Campuses become eligible for the SIP funds when they do not meet Adequate Yearly Performance (AYP) in the same area—reading, mathematics, graduation rate or attendance rate—for two consecutive years. Budgeted Amount $521,523 212 ESEA, Title I, Part C, Education of Migratory Children ‐ This fund classification is to be used to account, on a project basis, for funds granted for programs benefiting children of migrant agriculture or agriculture‐related workers and children of migrant fishermen. Budgeted Amount $429,283 224 IDEA ‐ Part B, Formula ‐ This fund classification is to be used to account, on a


Financial Section

project basis, for funds granted to operate educational programs for children with disabilities. Budgeted Amount $5,660,031 225 IDEA ‐ Part B, Preschool ‐ This fund classification is to be used to account, on a project basis, for funds granted for preschool children with disabilities. Budgeted Amount $41,542 242 Summer Feeding Program, Department of Human Services (DHS) ‐ This fund classification is to be used to account, on a project basis, for funds received from the Department of Human Services that are awarded for meals provided to the community based on the average number of daily participants. Budgeted Amount $788,046 243 Career & Technical – Tech Prep – This fund classification is to be used to account, on a project basis, for funds granted to provide combined secondary and postsecondary program of technical skills in the areas of engineering, science, mechanical, industrial or practical arts or trades, agriculture, health and business. Budgeted Amount $ 244 Career & Technical – Basic Grant ‐ This fund classification is to be used to account, on a project basis, for funds granted to provide career and technology education to develop new and/or improve career and technology education programs for paid and unpaid employment. Full participation in the basic grant is from individuals who are members of special populations, at 1) a limited number of campuses (sites) or 2) a limited number of program areas. Budgeted Amount $595,848 255 ESEA, Title II, Part A, Teacher and Principal Training and Recruiting‐ This fund classification is to be used to provide financial assistance to LEAs to (1) increase student academic achievement through improving teacher and principal quality and increasing the number of highly qualified teachers in classrooms and highly qualified principals and assistant principals in schools, and (2) hold local education agencies and schools accountable for improving student academic achievement. Budgeted Amount $1,142,082


Financial Section

263 Title III, Part A, English Language Acquisition and Language Enhancement ‐ This fund classification is to be used to account, on a project basis, for funds granted to improve the education of limited English proficient children, by assisting the children to learn English and meet challenging State academic content and student academic achievement standards. Budgeted Amount $1,869,992 274 GEAR UP ‐ This fund classification is used to account, on a project basis, for funds granted to school districts received through ESC. These funds enable students to take advantage of the state’s new scholarship program for economically disadvantaged students. Budgeted Amount $249,250 287 Secure Our Schools ‐ This fund classification is to be used to account, on a project basis, for funds granted to increase the safety of our students by implementing pre‐emptive security measures as a method to reduce or eliminate criminal activity in our campuses and student transportation buses. Budgeted Amount $31,790 288 Fresh Fruits and Vegetables ‐ This fund classification is to be used to account, on a project basis, for funds granted to provide all children in participating schools with a variety of free fresh fruits and vegetables throughout the school day. This program is seen as an important catalyst for change in efforts to combat childhood obesity by helping children learn more healthful eating habits. This grant is for a two year period through September 2011. Budgeted Amount $252,199 289 Child Care Development ‐ This fund classification is to be used to account, on a project basis, for funds granted to assist in child care development.

Budgeted Amount $8,701 394 Life Skills Grant for Student Parents CCS ‐ This fund classification is to be used to account, on a project basis, for funds granted to provide pregnant and parenting students the services needed to keep them in school until completion.

Budgeted Amount $55,484


Financial Section

397 Advance Placement Incentive Program – This fund classification is to be used to account, on a project basis, for funds awarded to school districts under the Texas Advanced Placement Award Incentive Program. Budgeted Amount $36,340 410 Instructional Allotment ‐ This fund classification is to be used to account, on a project basis, for funds awarded to school districts to purchase instructional materials, technological equipment, and technology‐related services. Budgeted Amount $319,461 484 Migrant Program ‐ This fund classification is to be used to account, on a project basis, for funds awarded to school districts to help migrant students overcome the challenges of mobility, cultural and language barriers, social isolation, and other difficulties associated with a migratory lifestyle. Budgeted Amount $7,370


Financial Section

United Independent School District Combined Statement of Revenues, Expenditures, & Changes in Fund Balance

Budget (GAAP Basis) and Actual Special Revenue Funds (in the aggregate) – Non‐Major Governmental Funds



Data

Control Actual Actual Actual Actual Unaudited Budget

Codes Function Description 8/31/2008 8/31/2009 8/31/2010 8/31/2011 8/31/2012 8/31/2013

REVENUES:

5700 Local and Intermediate Sources 891,177$ 1,121,429$ 937,803$ 4,070,182$ 3,656,223$ 2,789,149$

5800 State Program Revenues 8,648,516 7,937,109 5,416,688 3,949,236 4,287,385 4,079,324

5900 Federal Program Revenues 23,160,516 26,161,083 43,449,902 45,038,986 24,359,327 21,848,125

5030 Total Revenue 32,700,209 35,219,621 49,804,393 53,058,404 32,302,935 28,716,598

EXPENDITURES:

0010 Instruction and Instruction‐Related Serv 25,173,981 26,540,142 38,574,193 35,070,680 23,919,468 22,578,866

0020 Instruction and School Leadership 3,894,668 4,129,603 4,334,179 7,430,679 5,123,254 2,718,663

0030 Support Services‐Student (Pupil) 2,610,551 2,661,008 3,381,004 3,501,811 2,537,230 2,360,826

0040 Administrative Support Services 134,214 131,825 146,440 57,215 14,302 37,822

0050 Support Services‐Non Student Based 212,887 528,578 1,072,430 936,102 38,188 36,115

0060 Ancillary Services 465,509 503,577 446,246 464,084 376,601 387,142

0070 Debt Service 743,549 1,276,191 1,473,528 1,665,160 385,719 597,164

0080 Capital Outlay ‐ ‐ 257,152 4,797,200 ‐ ‐

0090 Intergovernmental Charges ‐ ‐ ‐ ‐ ‐ ‐

6030 Total Expenditures 33,235,359 35,770,924 49,685,172 53,922,931 32,394,762 28,716,598

1100

Excess (Deficiency) of Revenues Over

(Under) Expenditures (535,150) (551,303) 119,221 (864,527) (91,827) ‐

79XX Other Resources ‐ ‐ ‐ ‐ ‐ ‐

89XX Other (Uses) (100,000) (100,000) (100,000) (112,882) ‐ ‐

1200 Net Change in Fund Balances (635,150) (651,303) 19,221 (977,409) (91,827) ‐

0100 Fund Balance ‐ September 1 (Beginning) 1,933,533 1,298,383 647,080 2,026,425 1,049,016 957,189

3000 Fund Balance ‐ August 31 (Ending) 1,298,383$ 647,080$ 666,301$ 1,049,016$ 957,189$ 957,189$

NOTES: In 2010, Capital Projects were listed as a major Fund; however in 2011, they became part of the nonmajor Governmental

Funds.

Information Section

UNITED INDEPENDENT SCHOOL DISTRICT INFORMATION SECTION

AUGUST 31, 2013

This part of the United Independent School District’s budget book presents detailed information to provide a context for understanding the decisions incorporated into the budget document. This section presents a valuable perspective to interested shareholders when reviewing budget decisions related to allocation of government resources. Contents Page Form of Government 102

The government structure is critical in shaping how budget decisions are made. The roles of elected and appointed officials are identified.

Geography 107 The community’s location is displayed by means of a map as well as climate information.

Community Profile 109

A community profile is included displaying background information concerning the setting in which the school district operates. Healthcare, transportation, education, and culture are major elements of the profile

Demographic and Economic Information 115

These schedules offer demographic and economic indicators to help the reader understand the environment within which the District’s financial activities take place.


Information Section

FORM OF GOVERNMENT The District Board of Trustees (Board) derives its legal status from the Constitution of the State of Texas and from the Texas Education Code, as passed and amended by the Legislature of Texas. The Board is the level of government that has oversight responsibility and control over all activities related to public education in the United Independent School District. The Board receives funding from local, state and federal source entities. However, the District is not included in any other governmental “reporting entity” as defined in the Codification of Governmental Accounting and Financial Reporting Standards issued by the Governmental Accounting Standards Board (GASB). The seven trustees of the Board are elected under a single‐member district plan. After each census is taken, the Board of Trustees apportions the school district into seven areas of similar population. These are called school board member (trustee) areas. Trustees are elected to represent these seven areas for three‐year terms. Serving without compensation, Board members establish the policies by which schools operate. In carrying out the task of setting policy, the board identifies needs and establishes priorities for the school system, allocates financial and human resources among the priority areas and evaluates school performance. The board is empowered to provide tax monies for maintenance and operation of the schools and to submit bond issues to be voted on by the citizens of the District for construction of school facilities. The board also elects the Superintendent as Chief Instructional and Executive Officer of the District. The Superintendent structures the District’s organization in a manner that will allow ample leadership and support at all levels of the District by applying the following: Design system improvement strategies. Stay current on educational research. Design, implement incentive structures for schools, principals, and teachers. Recruit and evaluate principals/district administrative staff. Provide professional development consistent with improvement strategy. Allocate system resources toward instruction. Buffer non‐instructional issues from principals, teachers. Serve as executive officer and advisor to the board of education. Coordinate board agenda and board reports. Lead and direct district operations. Observe and evaluate district activities and ongoing programs. Make final recommendations regarding all personnel to the board. Develop annual goals and progress reports. Oversee planning for future sites and building programs. Interpret school programs to parents, community organizations and the media.


Information Section

BOARD OF TRUSTEES BIOGRAPHIES

Judd Gilpin, President ‐ District 7 Judd Gilpin is the District 7 representative, he says that he decided to run for school board partly because of the influences of his wife and mother, both former UISD teachers. “I feel like it is important to relieve some of the administrative duties that are put on teachers to free them up to do their job,” Gilpin said. Gilpin feels that because of his experiences, he can offer solutions to issues that arise from growing numbers and greater development in the

District.

Juan Roberto Ramirez, Vice President – District 6 Juan Roberto Ramirez is the District 6 representative, he says his goal is to serve the District as a whole and give the students the best education programs possible. “Let’s not forget that we work united for what is best for our children,” Ramirez said. Ramirez is a retired U.S. Customs Agent. He is a veteran of the Vietnam

conflict, serving his country in the U.S. Army. After graduating from high school, Ramirez attended Laredo Community College and earned a degree in Business Administration. He is also a graduate of the Federal Law Enforcement Academy. Presently, Ramirez works full‐time as a Career Advisor for the Laredo Job Corps, is a self‐employed businessman, and a notary public. Ramirez served as Vice‐Chairman for the Webb County Appraisal District Board of Directors from May of 2002 to July of 2004.

Ricardo Molina Sr., Parliamentarian – District 1 Ricardo Molina is a Laredo native and Parliamentarian of the United I.S.D. Board of Trustees. He believes serving on the Board involves keeping in mind the interests of the people in the community. "You have to look out for the taxpayers, students, and the people you serve." Molina's district is composed of the communities of Rio Bravo and El Cenizo.

Molina identifies with students of modest means who struggle for success. In his younger days, Molina was a member of his high school's chapter of the Distributive Education Club of America. "I know what hard work is. To succeed you have to make the best of your situation." Throughout his life Molina has worked in a variety of jobs. He has labored in oil fields, machine shops, and as a field hand picking cotton. Molina is the Director of the Rio Bravo and El Cenizo Community Centers. Molina says he joined the Board because he wanted to do something for the community. "We on the Board are like a family. We look out for the best opportunities for kids."


Page 4 Document Title

Ricardo Rodriguez, Secretary ‐ District 2 Ricardo Rodriguez is the District 2 representative, he says that he wants to focus more attention on the children who attend UISD schools. “I like to do my job hands on, and start from the bottom up,” Rodriguez said. Rodriguez would like to look into scholarship opportunities and grants for children with outstanding attendance.

Rodriguez started working as a police officer in 1978 and has 28 years of law enforcement experience. He now works for Judge Jerry Garza of Webb County.

Pat Campos, Member – District 3 Pat Campos was elected to the United I.S.D. Board of Trustees, District 3 seat in May 2003. Campos has a Bachelor of Science degree in Criminal Justice from Laredo State University and a Paralegal Certificate from Texas A & M International University. Campos is the Case Management Director at the Webb County Juvenile Department. She has worked with children and young adults for nearly 25 years.

Her community service activities include serving as a member of the U.I.S.D. Blue Ribbon Committee, a member of the U.I.S.D. Communications Advisory Committee, a member of the Laredo Safe School Coalition and a member of the Laredo Job Corps Advisory Board.

Javier Montemayor, Member ‐ District 5 Elected to the United I.S.D. Board of Trustees in November 2010, Mr. Javier Montemayor, Jr. is the Board representative for District 5.

A practicing attorney since 1997, Mr. Montemayor earned his law degree from Texas Southern University and his bachelor’s degree in Political Science from Southwest Texas State University.

Currently, Mr. Montemayor maintains a private law practice. His previous work experience includes working as an Assistant District Attorney for Webb and Zapata Counties and as an Associate Attorney for the Law Office of David D. Garcia in Laredo. Before practicing law, Mr. Montemayor worked with the City of Laredo as a Compliance Officer in the Community Development Department and with the South Texas Development Council. Ramiro Veliz III, Member ‐ District 4 Elected to the United I.S. D. Board of Trustees in November 2012, Mr. Ramiro Veliz, III is the Board Representative for District 4.

Information Section


Page 5 Document Title

BOARD OF TRUSTEES

Information Section


Name

Position

Held as of

Term Expires

(November) Employer

Pat Campos 2003 2014 Retired

Member

Ramiro Veliz, III 2012 2016 Lt . Webb County Constable

Newly Elected Pct. #2

Juan Roberto Ramirez 2002 2014 Retired

Member

Ricardo Molina 1996 2016 El Cenizo CommunityParliamentarian Center

Ricardo Rodriguez 2008 2016 Constable Pct. #2

Secretary

Javier Montemayor 2010 2014 Attorney Board Member

Judd Gilpin 2008 2016 Gilpin Engineering CompanyPresident Owner

Document Title

ADMINISTRATVE OFFICIALS

U.I.S.D. employs full‐time staff of approximately 5,984 which includes contracted staff of approximately 2,895.

Personnel distribution is as follows: Teachers 2,520 Administrators 610 Instructional Aides 714 Paraprofessional Support 701 Auxiliary Staff 1,493

Teacher Salaries based on 187 duty days:

Bachelor's Degree Range $42,000 to $61,241 (without Career Ladder) Master's Degree Range $43,000 to $62,241 (without Career Ladder) Career Ladder II & III $1,825 / $3,650

Education status of teachers is as follows: Master's Degree 17% Bachelor's Degree 85%

Note: Average years of classroom experience per teacher are 9 years. Sources: U.I.S.D. Human Resources Dept.

Information Section


Name Position

Length of Service

with the District

Length of Service

in

Present Position

Roberto J. Santos Superintendent 29 years 7 years

Eduardo Zuniga Assoc. Supt. For Student Support Ser. 10 years 7 years

Dr. Guadalupe Gorordo Assoc. Supt. For Instruction 23 years 1 year

Laida Benavides Asst. Supt. For Business & Finance 18 years 12 years

Enrique RangelAsst. Supt. For Facilities, Constr. &

Student Services23 years

7 years

David Garcia Asst. Supt. For Human Resources 7 years 7 years

Document Title

GEOGRAPHY Laredo, Texas is 150 miles West of the deep water port of Corpus Christi: 150 miles North of highly industrialized Monterrey, Mexico; 150 miles South of San Antonio, Texas. It is located on the north bank of the historical Rio Grande River (or Rio Bravo, as it is known in Mexico). It is unique because it is the only city to operate international bridges between two Mexican states. The city presently maintains three border crossings with the Mexican State of Tamaulipas at Nuevo Laredo, and one with the Mexican State of Nuevo León at Colombia. A fifth bridge is currently being planned along the Tamualipas border. Laredo is the U.S. principal port of entry into Mexico, located on the Pan American Highway that stretches from Canada into Central and South America. The City of Laredo is the largest city in the County of Webb. Webb County also borders the State of Nuevo Leon and the State of Coahuila, Mexico which is northwest of the City of Laredo.

Weather The winters average 71ºF maximum and 46ºF minimum and are usually lovely and mild, but the summer temperatures are very intense, often above 100 degrees. Summer temperatures average at 98ºF maximum and 73ºF minimum. Spring temperatures for the City of Laredo average at 89ºF maximum and 54ºF minimum. May and September are the wettest months, and any time not‐summer makes for a good desert experience. On average, there are 179 days

Information Section


Document Title

out of the year that exceed 90ºF weather and 14 days that fall below 32ºF. The average annual precipitation is 19 inches, and the annual average humidity is 62%. Land Area Laredo encompasses 53,403.48 acres of land which equals 83.44 sq. miles. Webb County is about 2,148,480 acres or 3,357 sq. miles. The topography is relatively flat with rolling hills and the average elevation is 438 feet.

Information Section


Document Title

COMMUNITY PROFILE

History Laredo was founded on the north bank of the Río Grande on May 15, 1755, when Captain Tomás Sánchez, with three families, was granted permission to settle 15 leagues of land near an Indian ford on the Río Grande. Operated as a family rancho, the Sánchez estate ran cattle, sheep, goats, horses, mules and oxen. In 1767, the city was laid out, and in the years to follow, ranching became the sustenance of the colony. In 1845, the annexation of Texas by the United States led to the declaration of war against Mexico. Shortly after the fall of Mexico, the Río Grande was declared the boundary between the United States and Mexico. Under the Treaty of Guadalupe Hidalgo, Laredo officially became part of Texas. Mexicans who wanted to retain their citizenship moved across the river. This area previously settled as part of Laredo was named Nuevo Laredo in 1848. An estimated 120 refugee families planted their roots and grew to a population of around 2,000 in the 1870s. Known today as the city under seven flags, Laredo has emerged as the principal port of entry into Mexico. As the second fastest growing city in the nation, this border metropolis has greatly benefited from the well‐planned, historic "Streets of Laredo," and its urban core continues to be reinvigorated as commercial areas and neighborhoods make the "Gateway City" their home. Healthcare There are five medical centers in Laredo, the Laredo Medical Center, Doctor's Hospital, Gateway Community Health Center, Providence Surgical & Medical Center, and the Laredo Specialty Hospital. The largest hospital in Laredo is the Laredo Medical Center. The Laredo Medical Center (formally Mercy Hospital) is a 650,000 square foot (60,000 m²) complex in a 50 acre campus with 325 licensed beds and 180 active physicians. Its main building is located in central Laredo along United States Route 59. Besides its main building, the Laredo Medical Center has specialized branches throughout the city, the main ones are: the Ambulatory Care Center North is an outpatient facility, McClelland Diagnostic Center is an out‐patient diagnostic center, Laredo Medical Sleep Center. Doctor's Hospital is the second largest medical center in Laredo. The hospital complex is over 250,000 square foot (23,000 m²) complex with 180 licensed beds in a 58 acre campus and is

Information Section


Document Title

affiliated to Universal Health Services. It is located in Texas State Highway Loop 20 in north Laredo. Behind the main building the Doctors Regional Cancer Treatment Center which offers comprehensive cancer services. The Providence Surgical & Medical Center is an ambulatory health care center located in north‐central Laredo which is also owed by Universal Health Services.

Transportation Laredo is served by the Laredo International Airport. Daily flights are available to Houston and to Dallas‐Fort Worth. Tri‐weekly flights to Las Vegas, Nevada are available. The Quetzalcoatl International Airport is located in Nuevo Laredo and it has daily flights to Mexico City. Cargo operators DHL, FedEx, and UPS operate hubs at Laredo International. Laredo also has two medical helipads, at Laredo Medical Center and Doctor's Hospital. El Metro is the mass transit system that operates in Laredo with 21 fixed routes and Para‐transit services with approximately 4.6 million passengers per year. El Metro works with a fleet of over 47 fixed route buses, 2 trolleys and 18 Para‐transit/El Lift vans. El Metro hub is located in downtown Laredo. Education Facilities Laredo is served by two school districts: the Laredo Independent School District and the United Independent School District along with 9 private schools. Laredo is home to Laredo Community College (LCC) and Texas A&M International University (TAMIU). The University of Texas Health and Science Center has a campus in Laredo. The Laredo Community College is a two‐campus institution which offers two‐year Associate Degrees. The main campus is located in southwest Laredo near the Rio Grande. The smaller but modern second campus is located in south Laredo along the US Highway 83. The Texas A&M International University is a 4/6 year university that offers Bachelor and Master’s Degrees. On April 22 2004, the Texas Higher Education Coordinating Board in Austin provided its approval for Texas A&M International University to grant its first Ph.D. in International Business Administration. TAMIU’s College of Business Administration has been named an outstanding business school in The Princeton Review’s “Best 282 Business Schools,” 2007 Edition, and ranked third in the nation for the category: “Greatest Opportunity for Minority Students.” The university's campus is located in Northeast Laredo along Texas State Highway Loop 20. The University of Texas Health Science Center campus is located in East Laredo near US Route

Number of Hospitals 3 Number of Physical Therapy Facilties 13Number of Clinics 28 Number of Physicians 234Local Ambulance Svc. Companies 8

Information Section


Document Title

59 and the Laredo Medical Center. The campus is an extension university from UTHSC in San Antonio, Texas. The university offers Doctoral Degrees in the medical and dental fields. Laredo Community College and Texas A&M International University Bridges Laredo is the largest inland port and ranks first in commercial traffic. Also, Laredo is ranked in the top five US/Mexico crossings in vehicles, passengers, pedestrians, buses and trucks and this crossing was vastly overloaded. The Laredo International Bridge System allows for convenient and safe crossing points for all citizens and tourists of both U.S. and Mexico, as well as facilitates the crossing of all freight and import‐export trade that utilizes the Port of Laredo. The City’s four international bridges include: Gateway to the Americas Bridge (I), Juarez‐Lincoln International Bridge (II), Columbia‐Solidarity Bridge (III), and World Trade Bridge (IV).

Note: 2012 includes the 3rd quarter information and is an estimate for the year. Source: Texas Center for Border Economic and Enterprise Development

Culture Laredo has celebrated George Washington’s Birthday for over 100 years. Washington’s Birthday Celebration (WBCA) is an almost month long held event. It was founded in 1898 by the Improved Order of the Red Men, local chapter Yaqui Tribe #59. It is the largest celebration of its kind in the United States with approximately 400,000 attendees annually. The first celebration was a phenomenal success and its success and popularity grew rapidly and in 1923 it received its state charter. In 1924, the Celebration featured its first Colonial Pageant, which

Information Section


2008 2009 2010 2011 2012 *

Vehicles 9,780,941 9,830,303 8,696,899 9,177,164 8,762,937

Pedestrians 9,355,451 8,726,964 7,633,735 6,117,254 6,002,430

Trucks 3,151,117 2,783,202 2,885,416 3,436,624 3,622,425

Rail 520,923 403,582 458,559 510,389 509,277

0%

20%

40%

60%

80%

100%

2008 2009 2010 2011 2012 *

Rail

Trucks

Pedestrians

Vehicles

Document Title

featured thirteen young girls from Laredo, representing the thirteen original colonies. The celebration includes parades, a carnival, an air show, fireworks, live concerts and a city‐wide prom during which many of Laredo's elite dress very nicely. One of its main events, the Jalapeño Festival, has recently been named one of the United States' top 10 eating festivals due to its Jalapeño Eating Contest. The WBCA has become a Laredo institution, with its history closely tied to the history of the community.

Jamboozie is another event held in late January in downtown Laredo as part of the Washington Birthday Celebrations. As somewhat of an imitation of New Orlean's Mardi Gras, the Jamboozie is known to be a colorful event, with many people dressed in beads and masks and sometimes flamboyant outfits. Besides many concession stands and up to four stages that feature local and regional bands (mostly alternative rock, classic rock and Spanish music), there are also several bars along the proximity that are open.

Information Section


The Princess Pocahontas Pageant is as much a part of the Washington’s Birthday Celebration. The pageant presents the Native Americans in a setting that is both mystical and natural. The costumes each court member and her escort wear bear intricate beaded designs hand sewn on leather. The Princess Pocahontas Council is now in its 29the year.

One of Laredo’s oldest historical site is the Republic of the Rio Grande Capitol Building Museum which is located in the downtown historical district next to the historical La Posada Hotel. It was once the Republic of the Rio Grande Capitol building now showcases memorabilia from the short lived Republic of the Rio Grande. It displays pictures, books, and furniture from the 19th century Laredo area. It offers guided tours for school age children and adults year‐round. Because of this Republic, Laredo had flown seven flags instead of

the traditional Six Flags over Texas. The Laredo Center for the Arts is located in historic downtown Laredo. The building houses three galleries: the Goodman Gallery, the Laredo Art League Gallery and the Lilia G. Martinez Gallery. The Center for the Arts, located in the former City Hall offices known as the Mercado, displays regional artwork and provides community events for children and adults. Across the street, the former Plaza Theater is currently under consideration for renovation for a future

performing arts theater. Located in east Laredo in an area what is known as the "base" or airport grounds, the Laredo Little Theater provides Laredoans with live stage performances. The theater also hosts comedians.

Document Title Information Section


Document Title

Imaginarium of South Texas (formerly Laredo Children's Museum), located in Mall del Norte, provides a hands‐on experience with science, technology, and art for Laredo's youth. A second museum known as the Planetarium is located at the Texas A&M International University campus.

The Laredo Energy Arena opened its doors to the public in October 27, 2002, and has proudly held a wide variety of concerts, shows and family entertainment for all the citizens of South Texas and Northern Mexico. The facility at a glance can provide for the following:

Information Section

Type of Use CapacityConcert End Stage 9,622

Concert 3/4 House 6,780Concert 1/2 House 4,144

Ice Hockey 8,065Arena Football 8,067

Basketball 8,665

AmenitiesTwo Food Courts

TV monitors in Concession AreasTeam Store

Six meeting RoomsAdjustable Score Board

Ice RinkOver 2,00 well‐lit parking spaces


Document Title

DEMOGRAPHICS AND ECONOMICS Population In 2000, the Census Bureau reported for the City of Laredo as the second fastest growing in Texas and the one of the fastest growing in the U.S. During the 10 years since 1990, Laredo’s population grew by 43% to reach 176,576 in 2000. The estimate of Laredo’s population as of January, 2010 stands at about 224,956 people. With over 500,000 people living just across the river in Nuevo Laredo, the Dos Los Laredo’s area has a combined population of over 720,000.

The driving forces behind the increase in population can be contributed to achievements the City has made in attracting new businesses to Laredo. Laredo is the number one largest land Port along the US‐Mexico Border which crosses over $94 billion in imports and exports. Laredo offers incentives to businesses and industrial operations in South Texas. With different companies such as Sony, Ford, Rheem, General Motors, etc establishing companies in the city, we have seen a rise in jobs which in turn leads to more people, economic growth a rise is student enrollment.

Laredo experienced a population increase of 28.23 since the 2000 census. According the U.S. Census Bureau, as of the 2010 Census, there are 236,091 people, 61,877 households, and 51,941 families residing in the city. The racial makeup of the city is predominately White 91.5%, African American 0.5%, American Indian 0.1%, Asian 0.7%, and 0.6% from other races. The population is made up of 92.2% Hispanic or Latino origin. The average age in Laredo is 27.2 years, younger than the state and national average of 33.1 and 36.8 respectively. The population is spread out with 32.3% under the age of 14, 15.0% from 15‐24 years old, 26.9% from 25‐44 years old, 17.2% from 45‐64 years old and 8.4% who are 65 years of age or older.

Information Section

Description 1980 1990 2000 2010

Laredo 91,449 122,899 176,576 236,091

Webb County 99,258 133,239 193,117 250,304

State of Texas 14,229,000 17,045,000 20,851,820 25,145,561

US 226,546,000 248,791,000 281,422,000 308,745,538

Source: Texas State Data Center, Population Est. & Projections Program

115

Laredo Texas U.S.A

Population

Total Population 236,091 250,304 307,006,556

Gender

Male 108,814 48.1% 49.9% 49.3%

Female 117,605 51.9% 50.1% 50.7%

0

50,000

100,000

150,000

200,000

250,000

1980 1990 2000 2010

Laredo


Document Title

Education The U.S. Census Bureau indicates that 119,308 of the population are 25 years of age or older, from which 19.82% have at least a high school degree, 18.8% have some college or associates degree, 14.7% have a bachelor’s degree, and 5.3% a master’s , professional or doctorate degree. The following chart shows the level of education in Laredo. Income According to the U.S. Census Bureau, the median income in the city is $38,567, and the median income for a family is $39,356. Males have a median income of $40,469 versus $12,264 for

Information Section


Laredo Texas U.S.A

Age

14 or younger 53,190 32.3% 23.5% 20.2%

15‐24 29,608 15.0% 14.6% 14.1%

25‐44 52,146 26.9% 28.4% 27.1%

45‐64 27,850 17.2% 23 26

65+ 13,782 8.4% 10.2% 12.9%

Average Age 27.2 33.1 36.8

Race and Ethnicity

White 207,149 91.5% 73.8% 7.8%

Black or African American 1,151 50.0% 11.5% 12.4%

American Indian and Alaska Native 247 0.1% 0.6% 0.8%

Asian 1634 0.7% 3.6% 4.5%

Native Hawaiian and Other Pacific Islander 0 0.0% 0.1% 0.1%

Hispanic or Latino* 213,181 92.2% 36.9% 15.8%

Note*: Hispanic ethnicity is a separate data category from race. This number should not be added

to race totals

Source: U.S. Census Bureau

Laredo Texas U.S.A

Educational Attainment

Population 25 and older 119,308 15,361,557 201,952,383

High School graduates (includes equivalency) 23,575 19.8% 25.4% 28.5%

Some college, no degree 22,421 33.9% 29.6% 27.7%

Associate's degree 7,802 6.5% 6.1% 7.5%

Bachelor's degree 17,492 14.7% 17.0% 17.6%

Master's, professional or doctorate degree 6,320 5.3% 8.5% 10.3%

School Enrollment

Population 3 years and over enrolled in school 79,740 6,934,432 81,173,053

Nursery school, preschool 5,990 7.5% 6.8% 6.3%

Kindergarten 5,516 6.9% 6.0% 5.1%

Elementary School (grades 1‐8) 36,771 46.1% 43.3% 40.0%

High School (grades 9‐12) 16,347 20.5% 20.6% 21.1%

College 15,116 19.0% 23.3% 27.4%


Document Title

females. The per capita income for the city is $13,845. In Laredo, 30.9% of the population and 25.8% of families are below the poverty line. Out of the total population, 43.5% of those under the age of 18 and 24.5% of those 65 and older are living below the poverty line.

Housing The Census indicates that there were 22,074 or 35.7 percent of renter occupied units and 39,803 or 64.3 percent of owner occupied units. The average household size is 3.65 in Laredo, Texas.

Hotel Statistics In 2012, Laredo reportedly had 38 hotels/motels with over 3,900 rooms. In the 2nd quarter report for 2012 the occupancy rate for Laredo is 67.6 and in 2011 was 67.9; the state average is 62.5 and 59.1, respectively. The city of Laredo was at 48.5 in 2010 and saw an increase in the following year and is still optimistic that it will continue to rise in 2013. The average daily rental rate in 2011 was $73.44 compared to a state average of $91.79. The comparison by other local governments and the state is on the following page.

Information Section

117

Median Income Poverty Status

Household $38,567 Population 30.9%

Family $39,356 Families 25.8%

Males $40,469 Age 65 and over 24.5%

Females $12,264 Age 18 and younger 43.5%

Median Household Income by Age Per Capita Income by Race or Ethnicity

Age Laredo Texas USA Race/Ethnicity Laredo Texas USA

15‐24 $19,171 $24,096 $24,904 White $38,872 $51,578 $53,131

25‐44 $38,756 $50,583 $54,924 Black/African American $17,379 $35,438 $33,463

45‐64 $46,050 $59,193 $61,354 American Indian & Alaska Native $12,272 $37,807 $35,381

65+ $23,375 $33,613 $33,712 Asian $97,622 $63,692 $68,780

Native Hawaiian & Other Islander $0 $56,002 $53,455

Hispanic or Latino origin $37,340 $35,628 $39,923

Source: U.S. Census Bureau, 2000 Census

Renter Occupied Owner Occupied

Laredo Texas USA Laredo Texas USA

Occupied Housing Units 22,074 3,097,238 38,773,225 39,803 5,430,700 74,843,004

% Occupied Housing Units 35.7% 36.3% 3.1% 64.3% 63.7% 65.9%

Avg. Household Size 3.65 2.64 2.48 3.61 2.95 2.71

Vacancy Rate 5.20 10.70 8.40 1.30 2.20 2.50

Median Monthly Cost ($) $501 $425 $425 $1,323 $1,387 $1,501

Median Rent ($) or Value (S) $723 $788 $842 $114,500 $125,800 $185,200



Document Title

Labor Statistics As of August 2012, Laredo’s unemployment rate is 7.9%. The 2011 average was 8.2% as compared to 7.1% in 2003. The labor force and unemployment levels continue to increase.

Information Section


Year End Corpus Christi El Paso Laredo McAllen/Edinburg San Antonio Texas

2003 51.1 61.4 67.7 57.1 59.6 54.2

2004 50.6 67.5 69.1 56.4 29.7 55.9

2005 50.9 66.7 65.9 55.6 62.7 59.7

2006 51.5 70.5 63.6 57.7 63 61.1

2007 48.9 67.2 58.8 58.7 61.2 61.4

2008 47.9 67.8 55.9 58.0 60.4 61.4

2009 49 63.7 48.5 50.8 55.6 53.9

2010 49.6 68.1 59.7 51.1 57.1 55

2011 52 68.4 67.9 51.9 59.6 59.1

2012 (1) 50.9 62.1 67.6 57.5 62.7 62.5

Note: (1) 2012 is the Information based on the 1st Quarter Report.

Source: Market Texas Tourism

Unemployment

Year Labor Force Employment Unemployment Rate

2003 76,181 70,808 5,373 7.1%

2004 78,064 73,026 5,038 6.5%

2005 81,085 76,489 4,596 5.7%

2006 83,142 78,846 4,296 5.2%

2007 84,600 80,787 3,813 4.5%

2008 87,566 82,995 4,571 5.2%

2009 89,379 82,177 7,202 8.1%

2010 95,400 84,650 7,800 8.1%

2011 97,900 89,900 8,000 8.2%

2012 103,936 95,675 8,261 7.9%

Source: U.S. Department of Labor: Bureau of Labor Statistics

Document Title

Legal Debt Margin

Debt margin, sometimes referred to as borrowing power, is the difference between the amount of debt limit calculated as prescribed by law and the net amount of outstanding indebtedness subject to limitation. The computation of the District’s legal debt margin, as established by State Statues, as of August 31, 2012, is as follows:

Information Section


Assessed Valuation 2011‐2012 tax roll $ 12,999,916,734

Debt Limit ‐ 10 percent of assessed valuation 1,299,991,673

General Obligation Bonds outstanding at August 31, 2012 $ 251,953,707

Less: Amount available in Debt Service Fund at August 31, 2012 4,943,715

Applicable Debt 247,009,992

Legal Debt Margin at August 31, 2011 $ 1,052,981,681

Source: U.I.S.D. Division of Finance

Computation of Legal Debt MarginAugust 31, 2012

Document Title

United Independent School District Ratio of Annual Debt Service Expenditures

For General Bonded Debt to Total General Expenditures (1)

Notes: (1) Expenditures of all governmental fund types of the District are included. These consist of the General Fund, Special Revenue Funds, Debt Service Funds, and Capital Projects Fund (2) Interest amounts shown above do not include fiscal agent or other debt service related fees.

Information Section



Ratio of

Total Debt Service

General to General

Principal Interest (2) Total Expenditures (1) Expenditures

2003 $ 6,170,000 $ 9,708,393 $ 15,878,393 $ 216,172,265 7.35%

2004 6,929,926 8,798,723 15,728,649 246,023,002 6.39%

2005 8,100,000 13,201,167 21,301,167 291,007,876 7.32%

2006 12,005,000 12,316,245 24,321,245 304,698,405 7.98%

2007 12,349,278 13,982,849 26,332,127 332,237,086 7.93%

2008 14,246,722 13,603,957 27,850,679 364,521,324 7.64%

2009 14,505,125 11,894,310 26,399,435 381,372,919 6.92%

2010 17,310,845 11,727,979 29,038,824 387,219,280 7.50%

2011 17,438,958 11,332,434 28,771,392 303,921,243 9.47%

2012 19,709,362 10,057,478 29,766,840 383,274,781 7.77%

August 31,

Year Ended

0%

1%

2%

3%

4%

5%

6%

7%

8%

9%

10%

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Ratio of Debt Service Expenditures to General Expenditures

Document Title

United Independent School District Assessed and Estimated Actual Value of Property

Last Ten Fiscal Years

Note: (1) Tax year starts on October 1 and ends on September 30 of the following year. (2) Includes all taxable values including local option homestead exemptions plus all state mandated partial exemptions plus agricultural value lost and totally exempt values. (3) Includes all partial exemptions (including local option homestead exemption), totally exempt values and agricultural value lost. (4) Personal Property that is valued at $500 or less is exempt as of 1996. 1996 value was 0 reported value.

Information Section

121

Source: United ISD Tax Office


Fiscal Assessed Estimated Assessed Estimated

Year (1) Value (2) Actual Value Value Actual Value

2003 5,701,438,568 5,644,424,182 629,209,780 566,288,802

2004 6,198,590,179 6,074,618,375 666,958,410 653,619,242

2005 7,348,792,218 7,201,816,374 671,269,010 657,843,630

2006 8,615,546,040 8,443,235,119 1,047,539,360 1,026,588,572

2007 9,106,451,889 8,924,322,851 1,144,268,656 1,121,383,283

2008 10,213,562,022 10,009,290,781 1,335,152,668 1,308,449,614

2009 10,515,453,158 10,305,144,095 1,362,375,747 10,305,144,095

2010 10,757,640,276 10,542,487,470 1,335,627,322 10,542,487,470

2011 11,478,254,287 11,248,689,201 1,521,662,447 11,248,689,201

2012 11,593,036,830 11,361,176,093 1,536,879,071 11,361,176,093

Ratio of Total

Assessed

Value to Total

Fiscal Real Personal Assessed Estimated Estimated

Year (1) Property Property Value Actual Value Actual Value

2003 1,454,760,793 79,850 4,875,807,705 6,210,633,134 78.51%

2004 1,570,771,637 93,180 5,294,683,772 6,728,144,437 78.69%

2005 1,700,859,876 98,130 6,319,103,222 7,859,561,873 80.40%

2006 1,918,637,379 101,134 7,744,346,887 9,469,722,557 81.78%

2007 2,075,346,448 120,846 8,175,253,251 10,045,585,288 81.38%

2008 2,319,179,666 96,000 9,229,439,024 11,317,644,395 81.55%

2009 2,482,383,928 96,960 9,395,348,017 20,610,191,230 45.59%

2010 2,587,019,556 97,930 9,506,150,112 21,084,877,011 45.09%

2011 2,672,060,820 98,909 10,327,757,005 22,497,279,494 45.91%

2012 2,725,502,036 99,898 10,404,313,967 22,722,252,289 45.79%

Real Property Personal Property

Exemptions (3) Total

Document Title

United Independent School District Property Tax Rates

Direct and Overlapping Governments Last Ten Fiscal Years

Information Section


Source: Webb County Appraisal Office

Fiscal Year

2004 2005 2006 2007 2008

Direct Tax Rate

Maintenance and Operations 1.380$ 1.380$ 1.264$ 1.030$ 1.030$

Interest and Sinking 0.147 0.227 0.211 0.155 0.155

Total Direct Tax Rate 1.527 1.607 1.475 1.185 1.185

Overlapping Tax Rates

City of Laredo 0.637 0.637 0.637 0.637 0.637

Webb County & R&B 0.438 0.438 0.421 0.010 0.010

Laredo Community College 0.236 0.233 0.231 0.222 0.221

City of Rio Bravo 0.500 0.499 0.500 0.500 0.500

City of El Cenizo 0.500 0.500 0.500 0.500 0.500

Webb County Drainage District 0.106 0.106 0.092 0.079 0.066

Total Overlapping Tax Rates 2.417 2.413 2.381 1.948 1.934

Total Direct and Overlapping

Tax Rates 3.944$ 4.020$ 3.856$ 3.133$ 3.119$

Document Title Information Section


2009 2010 2011 2012 2013

1.040$ 1.040$ 1.040$ 1.040$ 1.040$

0.155 0.155 0.155 0.155 0.155

1.19486 1.19486 1.19486 1.19486 1.19486

0.637 0.637 0.637 0.637 0.637

0.010 0.010 0.014 0.420 0.420

0.227 0.238 0.259 0.259 0.258

0.500 0.500 0.500 0.500 0.500

0.500 0.500 0.500 0.500 0.500

0.064 0.064 0.064 0.064 0.064

1.938 1.949 1.974 2.380 2.379

3.133$ 3.144$ 3.169$ 3.575$ 3.574$

Document Title

United Independent School District Principal Taxpayers

August 31, 2012

Information Section


Source: United ISD Tax Office

2011 Percentage of

Type of Assessed Total Assessed

Taxpayer Business Valuation Valuation

Lewis Petroleum Properties Inc Minerals $ 299,347,230 22.27%

Rosetta Resources Minerals 255,605,075 19.01%

SM Energy Company Utilities 242,131,730 18.01%

Laredo WLE LP Utilities 110,276,720 8.20%

Chesapeak Operating Inc. Minerals 108,193,630 8.05%

AEP Electric Transmission Utilities 94,518,690 7.03%

ConocoPhillips Company Minerals 69,354,960 5.16%

Grates Mineral Company, LTD Minerals 66,481,590 4.95%

AEP Texas Cental Company Utilities 59,405,580 4.42%

Mall Del Norte LLC Retail Center 51,405,580 3.82%

TOTAL $ 1,356,720,785

Document Title

United Independent School District Demographic and Economic Information (1)

Last Ten Years August 31, 2012

Note: (1) Data consists of metropolitan statistics for Webb County, where U.I.S.D. is located. (2) Data was updated on March 7, 2003 by the Texas Workforce Commission.

SOURCE: Texas Workforce Commission – www.twc.state.tx.us

Information Section


PERSONAL PER PERCENTAGE

INCOME CAPITA AVERAGE ECONOMICALLY

FISCAL (thousands of PERSONAL UNEMPLOYMENT DAILY DISADVANTAGED

YEAR POPULATION dollars) INCOME RATE ATTENDANCE STUDENTS

2003 210,226 3,793,956$ 18,047 7.3% 25,532 72.9%

2004 215,771 4,041,613 18,731 6.6% 28,488 73.4%

2005 220,971 4,454,781 20,160 5.0% 29,922 73.2%

2006 225,982 4,748,324 21,012 5.6% 31,464 74.1%

2007 230,850 5,077,310 21,994 4.6% 33,167 72.3%

2008 235,932 5,567,524 23,598 4.6% 34,845 71.3%

2009 236,901 5,598,974 23,634 5.2% 37,136 72.8%

2010 250,304 5,624,141 22,469 8.9% 37,811 75.2%

2011 263,985 5,680,382 21,518 8.1% 38,839 75.8%

2012 270,381 5,793,990 21,429 7.2% 39,092 74.4%

Document Title

United Independent School District Demographic Statistics – Major Employers

August 31, 2012

SOURCE: Laredo Development Foundation

Information Section


Employer Services Provided Sector Employees Rank

United Independent School District Education Public 6,179 1

Laredo Independent School District Education Public 4,500 2

City of Laredo City Public 2,371 3

Laredo Sector Border Patrol Immigration Public 2,000 4

H. E. B. Grocery Company Grocery Store Private 1,552 5

Webb County County Public 1,500 6

Laredo Medical Center Medical Services Private 1,500 7

Texas A&M International University Education Public 1,215 8

McDonald's Restaurant Fast Food Private 1,200 9

Wal‐Mart Grocery/Retail Private 937 10

Laredo Community College Education Public 902 11

Convergys Call Center Private 860 12

Doctor's Hospital Medical Services Private 767 13

International Bank of Commerce Financial Services Private 667 14

Stripes Convenience Store Retail/Convenience Private 482 15

Laredo Enegry Arena Arena Private 293 16

Falcon International Bank Financial Services Private 280 17

BBVA Compass Bank Financial Services Private 276 18

Border Region MHMR Health Center Private 245 19

Target ‐ Greatland Retail Private 221 20

27,947

BUDGET AND DATA SUMMARY Sources of Information: The data reported for the years 2010 through 2012 were obtained from the Academic Excellence Indicator System (AEIS) Report for those respective years. The data obtained for fiscal year 2013 was obtained from the U.I.S.D. Human Resources Department. The budget data presented for the years 2010, 2011, 2012 and 2013 include all Operating Fund expenditures. Personnel Allocations: Personnel allocations have steadily increased between fiscal years 2008 through 2011. The major personnel increase during this five‐year time period had been for additional teachers. This upward trend in personnel is likely to continue since the District is projected to grow at a steady rate through the 2012‐13 fiscal year. This information is presented through FTE’s. Teacher Data: For the 2012‐13 fiscal year the teaching staff of the District was primarily Hispanic‐American 93.6%. The remaining staff consisted of Whites 4.6%, American Indian 0.1%, African American 0.2% and Asian 1.0%. Of these professionals, 81.5% hold a Bachelors Degree, 17.4% hold a Masters, and 0.2% hold a Doctoral Degree. Student Data: The student population of the District in 2010‐11 was primarily Hispanic American (98.2%). The remaining population consisted of White Americans (1.2%), African Americans (0.1%), American Indian (0.1%) and Asian (0.3%). Approximately seven (75.9%) of every ten students are economically disadvantaged, and one (42.4%) of every two students is Limited English Proficient (LEP) as identified by the Language Proficiency Assessment Committee (LPAC) according to criteria outlined in the Texas Administrative Code. These two factors pose major challenges in meeting the educational needs of all district students. Notwithstanding, criterion‐referenced (TAKS) test scores have shown that the District has fared relatively well in combating the adverse impact of these two factors. Accountability Ratings: For the 2002‐03 school year, the Texas Assessment of Knowledge and Skills (TAKS) test was implemented as mandated by Senate Bill 103 established by the 76th Texas Legislature in 1999. This new assessment was directly aligned with the state‐mandated Texas Essential Knowledge and Skills (TEKS) curriculum which outlines what all students are expected to know and be able to do at different levels of their education. For the first year of implementation, no accountability rating was assessed to any campus. The TAKS indicator is the percent of students who scored high enough to meet the standard to past the test. This is calculated as the number of students who met the TAKS student passing standard divided by the number tested. Results for each subject area are evaluated separately to determine ratings.


School Section

127

The State of Texas Assessments of Academic Readiness (STAAR) replaced the Texas Assessment of Knowledge and Skills (TAKS). The STAAR program at grades 3‐8 will assess the same subjects and grades that are currently assessed on TAKS. The high school however, grade‐specific assessments will be replace with 12 end‐of‐course (EOC) assessments. Students entering the ninth grade in 2011‐2012 school year were the first class required to take STAAR EOC assessments. The 12 EOC assessments are: Algebra I, geometry, Algebra II, biology, chemistry, physics, English I, English II, English III, world geography, world history, and U.S. history. The following grade levels are tested for the subject areas noted:

Reading – 3rd through 8th grade Writing – 4th & 7th grade Social Studies – 8th grade Mathematics – 3rd through 8th grade Science – 5th & 8th grade.

The following are the accountability ratings given to a campus:

Exemplary– At least 90% of students tested passing for every subject.

Recognized‐At least 75% of students tested passing for every subject.

Academically Acceptable‐Varies by subject: Reading/ELA‐At least 70% of students tested passing. Writing‐At least 65% of students tested passing. Social Studies‐At least 65% of students tested passing. Mathematics‐At least 50% of students tested passing. Science‐At least 45% of students tested passing.

Academically Unacceptable‐Did not meet the minimum % of students required to pass in at least one subject area tested.

The District adopted the following plan in order to achieve maximum results and accountability: United ISD Ten Step State Mandated Test Improvement Plan:

1. Each campus will develop a Campus Improvement Plan which projects yearly gains needed to achieve a campus accountability rating of Recognized or above within 3 years. A summative evaluation of the improvement plan will be submitted annually upon receipt of the State Mandated Test scores.

2. Each Executive Director for the secondary and elementary schools will document efforts to support each campus in achieving its State Mandated Test targeted improvements (to be reviewed at regular intervals).

3. The Superintendent and Board will review assignments of the following personnel based on student performance as outlined in Step 1 of this Ten Step State Mandated Test Improvement Plan:

a. Department of Curriculum and Instruction (C & I) b. Campus principals (having been assigned to a given campus for three or more

School Section


years)* c. Classroom Teachers

4. The Department of Curriculum and Instruction will develop a district‐wide focused program for language arts and math instruction that includes teacher training and a student evaluation component.

5. All Elementary schools will teach, at a minimum, math for 60 minutes daily and language arts for 140 minutes. Campuses may choose to extend these times as they deem necessary to meet their targeted gains. An extensive tutoring program for students at risk of not passing the State Mandated Test will be implemented at every campus.

6. All students in grades 9‐12 who fail one or more sections of the state mandated test will enroll in a remediation course during the summer until all sections of the test are passed. Campuses may offer state or local elective credit if they can offer these courses within their teacher allocation. (Local elective courses will require board approval)

7. Every teacher new to the District will participate in a program of training that will prepare them to implement District programs/curriculum in the area of math and reading. Teachers will be trained to use the District accountability system to plan student interventions.

8. A Success Profile will be developed on every student (grades 3‐Exit) which documents strengths and weaknesses of each student and his/her progress toward the Exit Level Exam (Campuses may use available data analysis software for this purpose).

9. Campus and C & I staff will continue to visit and study the methods of districts and campuses similar to United ISD across the state who have demonstrated high performance.

10. United ISD will continue to develop and improve technology to align curriculum and to make student assessment and progress tracking more accurate and efficient.

*Principals of campuses that have not achieved Recognized and/or Exemplary status will demonstrate a minimum of 25% growth toward a Recognized status within a three year period. Principals not meeting this expectation could be subject to reassignment. Principals, of Recognized or Exemplary campuses who fall below their status in any given year will have one year to regain their status (could be subject to reassignment). Accountability Rating for Students Three designations are made in order to categorize students’ performance:

Commended Performance

Met the Standard

Did Not Meet the Standard The criteria that must be met in order to achieve “Commended Performance” and “Met the Standard” for 2011‐12 are outlined on the tables to follow in this section. The tables indicate the performance measures along with the grade levels that are designated to take that particular exam. It should be noted that grades K‐2 are tested using diagnostic reading assessments for local use only. The information on the following page is based on scores for 2011‐2012.

School Section


Note: The Standard Error Measurement (SEM) will decrease through 2009‐2010. This means that the number of correct items needed for “Met Standard” will increase until the panel’s recommendations are adhered to. The “Commended” standard will not have a phase in period, therefore will not change.

Grade Levels Met

Required to Standard Commended

Take Exam

3 87% 33%

4 88% 37%

5 86% 41%

6 83% 31%

7 81% 23%

8 80% 22%

9 70% 24%

10 74% 18%

11 90% 25%

Mathematics

Grade Levels Met


Take Exam

4 90% 28%

7 84% 36%

8 86% 42%

10 93% 44%

11 99% 58%

5 87% 45%

8 79% 30%

10 78% 18%

11 91% 25%

Writing*

Social Studies

Science

* An essay rating of 2 or

higher is required for Met

Standardand essay rating of 3

or higher is required for

Commended.

Grade Levels Met


Take Exam

3 89% 41%

4 85% 36%

5 87% 37%

6 84% 35%

7 88% 30%

8 89% 45%

9 89% 31%

10 91% 15%

11 95% 22%





Commended.

Reading

English Language Arts*

Grade Levels Met


Take Exam

3 77% 26%

4 74% 32%

5 49% 15%

3 86% 39%

4 83% 33%

5 76% 24%

4 93% 28%

5 57% 17%





Commended.

Reading

SPANISH VERSION EXAMS

Writing*

Science

Mathematics


School Section

Attendance Rate: Average daily attendance rate as defined by the State of Texas. 7‐12 Dropout Rate: Dropout rate as defined by the State of Texas.

131

School Section


95.0%

95.2%

95.4%

95.6%

95.8%

96.0%

96.2%

96.4%

2007 2008 2009 2010 2011

State 95.5% 95.5% 95.6% 95.5% 95.7%

Region 1 95.6% 95.7% 95.8% 95.5% 95.6%

UISD 95.9% 95.9% 96.3% 96.0% 96.0%

Attendance Rates

0.0%

0.5%

1.0%

1.5%

2.0%

2.5%

3.0%

3.5%

2007 2008 2009 2010 2011

State 2.7% 2.8% 3.2% 2.9% 2.6%

Region 1 2.9% 2.2% 3.4% 2.9% 2.8%

UISD 0.3% 0.4% 0.3% 0.3% 0.7%

Dropout Rates

SAT: Scholastic Aptitude Test total score. The SAT is a standardized, college admission, aptitude test. The SAT assesses both verbal and mathematical skills. ACT: American College Test total score. The ACT is a standardized, college admission, aptitude test. The ACT assesses reading skills and reasoning/problem solving skills in mathematics and science.


School Section

750

800

850

900

950

1000

2007 2008 2009 2010 2011

State 992 987 985 985 976

Region 1 900 901 905 912 904

UISD 840 850 872 874 874

Mean SAT Scores

15.516.0

16.517.0

17.518.018.5

19.019.5

20.020.5

2007 2008 2009 2010 2011

State 20.2 20.5 20.5 20.5 20.5

Region 1 17.4 17.7 17.7 17.5 17.7

UISD 17.7 17.5 18.2 18.0 17.5

Mean ACT Scores

UNITED INDEPENDENT SCHOOL DISTRICT AEIS RATINGS*

NOTE*: The labels for the various rating categories have changed slightly over time. Also the system criteria and standards vary from year to year. See the TEA Accountability Manual for the appropriate year. LEGEND: AA = Academically Acceptable; AU = Academically Unacceptable

133

School Section

Source: Texas Education Agency


Campus # Name 2008 2009 2010 2011 2012

001 United High School AA Recognized Recognized Recognized Recognized

002 United South High School AA AA Recognized AA AA

003 J.B.A. High School AA AA Recognized AA AA

009 L.B.Johnson High School AA AA AA AA AA

041 United Middle School AA AA Recognized AA AA

043 United South Middle School AA AA Recognized AA AA

044 Salvador Garcia Middle School AA AA AA AA AA

045 Washington Middle School AA AA Recognized Recognized Recognized

046 Clark Middle School AA AA Recognized AA AA

047 Los Obispos Middle School AA AA Recognized AA AA

048 Trautman Middle School AA AA Recognized AA AA

053 Gonzalez Middle School AA AA Recognized AA AA

054 L. Bruni‐Vergara Middle School AA AA AA AU AU

103 Nye Elementary Recognized Recognized Exemplary Recognized Recognized

105 Clark Elementary AA Recognized Recognized AA AA

107 Salinas Elementary AA AA Recognized AA AA

109 Newman Elementary Recognized Recognized Recognized Recognized Recognized

110 Trautman Elementary Exemplary Exemplary Exemplary Exemplary Exemplary

111 Perez Elementary AA Recognized Recognized AA AA

112 Finley Elementary Recognized Recognized Recognized AA AA

113 United D.D. Hachar Elementary Recognized Exemplary Recognized Recognized Recognized

114 Gutierrez Elementary Recognized Exemplary Exemplary Recognized Recognized

115 Ruiz Elementary AA AA Recognized Recognized Recognized

116 Matias De Llano Elementary Recognized Recognized Recognized Recognized Recognized

117 Kazaen Elementary Recognized Recognized Recognized Recognized Recognized

118 Juarez‐Lincoln Elementary Recognized Exemplary Exemplary Exemplary Exemplary

119 Prada Elementary Recognized AA AA AA AA

120 Charles Borchers Elementary Recognized Recognized Recognized Recognized Recognized

121 Kennedy‐Zapata Elementary AA Recognized Recognized Recognized Recognized

122 Col.Santos Benavides Elem. Exemplary Exemplary Recognized Recognized Recognized

123 F.Roosevelt Elementary AA AA AA Recognized Recognized

124 Zaffirini Elementary Recognized AA AA AA AA

125 Cuellar Elementary Recognized Recognized Recognized AA AA

126 Muller Elementary AA Recognized Recognized Recognized Recognized

127 Arndt Elementary AA Recognized Recognized Recognized Recognized

128 Garcia Elementary AA Recognized Recognized Recognized Recognized

129 Centeno Elementary Recognized Recognized AA AA AA

130 Malakoff Elementary AA Exemplary Recognized Recognized Recognized

131 Fasken Elementary Recognized Recognized Exemplary Recognized Recognized

132 Killam Elementary N/A Recognized AA Recognized Recognized

CAMPUS PERSONNEL & BUDGET SUMMARY 2009 ‐ 2013


School Section

Note: Positions are reflected in FTE’s

Per. Budget Per. Budget

001 United High School 246.6 21,003,255 271.8 19,344,866

002 United South High School 215.9 13,605,741 217.6 14,306,235

003 J.B.A. High School 200.8 13,831,252 206.6 14,191,517

004 S.T.E.P. 27.8 1,906,968 32.7 1,968,604

006 Juvenile Justice Alt. Prog. 2.0 515,370 3.0 475,946

009 L.B.Johnson High School 209.7 13,643,888 210.7 14,060,557

041 United Middle School 79.0 5,119,159 81.6 5,374,812

043 United South Middle School 100.7 6,091,514 101.3 6,522,799

044 Salvador Garcia Middle School 69.7 3,918,508 68.7 4,053,125

045 Washington Middle School 97.9 5,786,610 98.7 6,196,651

046 Clark Middle School 74.7 4,551,209 75.6 5,669,600

047 Los Obispos Middle School 80.8 4,605,271 81.8 4,913,232

048 Trautman Middle School 120.2 7,363,013 122.0 8,579,634

053 Gonzalez Middle School 83.6 4,814,213 88.4 5,176,465

054 L. Bruni‐Vergara Middle School 73.1 4,401,795 73.4 4,472,667

103 Nye Elementary 71.9 4,113,917 73.4 4,504,630

105 Clark Elementary 57.5 3,187,321 58.6 4,257,134

107 Salinas Elementary 84.5 4,366,481 75.6 4,100,949

109 Newman Elementary 54.7 3,135,289 53.6 4,657,816

110 Trautman Elementary 70.7 3,817,914 69.6 4,026,834

111 Perez Elementary 83.5 4,129,441 84.2 4,032,907

112 Finley Elementary 54.7 2,988,253 57.4 3,005,578

113 United D.D. Hachar Elementary 54.1 2,890,720 52.2 2,550,638

114 Gutierrez Elementary 63.5 3,519,731 61.5 3,335,898

115 Ruiz Elementary 64.7 3,493,306 64.7 3,682,532

116 Matias De Llano Elementary 64.4 3,368,171 64.5 3,208,343

117 Kazen Elementary 59.1 3,138,817 59.5 2,364,279

118 Juarez‐Lincoln Elementary 42.8 2,457,518 42.5 2,401,433

119 Prada Elementary 78.0 3,450,359 77.3 3,467,973

120 Charles Borchers Elementary 54.4 2,945,011 58.0 2,998,039

121 Kennedy‐Zapata Elementary 60.4 3,092,734 60.7 3,176,559

122 Col.Santos Benavides Elem. 68.2 3,780,120 71.6 3,052,823

123 F.Roosevelt Elementary 77.9 3,831,502 76.4 3,689,556

124 Zaffirini Elementary 91.2 4,241,645 93.0 4,392,629

125 Cuellar Elementary 67.6 3,247,117 64.2 3,193,142

126 Muller Elementary 68.7 3,513,320 70.3 3,450,656

127 Arndt Elementary 89.5 4,288,165 89.5 4,294,778

128 Garcia Elementary 92.1 4,282,666 92.5 4,216,207

129 Centeno Elementary 75.5 3,468,199 79.3 3,756,214

130 Malakoff Elementary 77.4 3,933,445 81.1 3,948,354

131 Fasken Elementary 78.5 4,201,820 81.1 4,196,057

132 Killam Elementary 74.9 3,922,326 80.3 3,497,860

TOTALS ##### 207,963,074$ 3,626.5 212,766,528$

ORGANIZATION NUMBER/NAME

2008‐2009 2009‐2010

CAMPUS PERSONNEL & BUDGET SUMMARY 2009 ‐ 2013

135

School Section



2010‐2011

Per. Budget Per. Budget Per. Budget

001 United High School 281.0 19,478,246 283.8 19,895,064 283.8 19,062,844

002 United South High School 229.4 14,781,865 232.3 17,668,836 232.3 14,524,770

003 J.B.A. High School 210.0 14,252,295 212.6 16,788,069 212.6 14,005,631

004 S.T.E.P. 32.9 1,804,368 33.4 1,904,206 33.4 1,834,104

006 Juvenile Justice Alt. Prog. 7.0 378,293 7.0 382,076 7.0 200,000

009 L.B.Johnson High School 219.3 12,801,929 222.2 16,792,380 222.2 13,947,704

041 United Middle School 79.8 6,199,146 81.6 7,521,584 81.6 5,456,903

043 United South Middle School 108.6 7,541,948 106.0 7,076,063 105.8 6,800,732

044 Salvador Garcia Middle School 61.6 3,507,958 62.0 3,657,423 63.0 3,454,082

045 Washington Middle School 98.3 5,920,110 97.7 6,357,389 97.0 6,027,323

046 Clark Middle School 73.8 4,522,156 75.0 4,682,398 75.0 4,429,283

047 Los Obispos Middle School 81.6 4,631,480 82.0 5,168,883 82.0 5,259,489

048 Trautman Middle School 125.6 8,211,940 124.0 8,230,095 124.0 7,518,905

053 Gonzalez Middle School 88.7 5,050,564 87.0 5,519,375 86.5 5,451,672

054 L. Bruni‐Vergara Middle School 73.4 4,159,587 74.0 4,705,365 73.5 4,495,775

103 Nye Elementary 72.2 3,945,220 72.5 4,083,762 72.0 3,903,340

105 Clark Elementary 53.5 3,914,898 54.0 3,339,104 54.3 3,091,992

107 Salinas Elementary 73.4 4,681,127 73.7 4,169,009 73.0 3,912,525

109 Newman Elementary 53.4 3,250,232 54.0 3,410,116 53.0 3,130,173

110 Trautman Elementary 68.4 3,650,507 68.5 4,073,343 68.0 3,648,861

111 Perez Elementary 85.4 5,163,597 84.0 4,807,264 84.5 4,595,484

112 Finley Elementary 57.6 4,053,759 57.8 3,164,732 56.5 3,006,109

113 United D.D. Hachar Elementary 0.0 2,142,847 0.0 ‐ 0.0 ‐

114 Gutierrez Elementary 61.5 3,402,594 61.0 3,431,851 61.0 3,339,204

115 Ruiz Elementary 75.4 3,575,325 75.5 4,405,582 76.0 4,194,828

116 Matias De Llano Elementary 60.7 3,117,876 60.5 2,983,962 62.0 2,939,702

117 Kazen Elementary 57.3 2,482,170 58.0 3,316,577 59.0 2,980,342

118 Juarez‐Lincoln Elementary 39.7 2,397,385 41.5 4,080,356 42.5 3,840,019

119 Prada Elementary 75.4 3,368,643 75.5 3,915,286 76.0 3,558,073

120 Charles Borchers Elementary 60.1 3,073,576 60.5 3,501,221 60.0 3,566,882

121 Kennedy‐Zapata Elementary 56.7 2,926,115 57.0 3,204,508 58.8 2,932,688

122 Col.Santos Benavides Elem. 72.6 3,110,512 72.5 4,108,509 73.0 3,883,103

123 F.Roosevelt Elementary 75.8 3,660,141 76.0 4,140,570 77.0 3,908,940

124 Zaffirini Elementary 95.2 4,480,048 95.5 4,883,005 94.0 4,635,942

125 Cuellar Elementary 65.4 3,110,463 65.1 3,456,259 65.0 3,243,375

126 Muller Elementary 68.0 3,422,597 68.7 3,717,241 69.2 3,570,696

127 Arndt Elementary 88.5 4,412,212 89.0 4,894,578 89.5 4,548,914

128 Garcia Elementary 91.1 4,317,983 91.5 4,630,823 92.0 4,352,516

129 Centeno Elementary 77.6 3,781,621 78.5 4,235,715 78.0 4,297,928

130 Malakoff Elementary 79.5 3,959,439 80.0 4,159,794 80.3 4,063,969

131 Fasken Elementary 81.1 4,205,780 81.8 4,240,101 81.0 4,098,521

132 Killam Elementary 81.2 3,397,203 80.5 3,943,524 81.0 3,840,765

TOTALS 3,626.5 212,766,528$ 3,597.7 210,245,756$ 3,613.7 228,645,997$

2012‐2013

ORGANIZATION NUMBER/NAME

2011‐2012

UNITED HIGH SCHOOL 240903‐001


School Section

Budget Data 2009 2010 2011 2012 2013

By Function: Actual Actual Actual Actual Budget

Instruction & Related Services 14,398,858$ 13,177,470$ 13,367,016$ 13,980,696 13,512,080 School Leadership 1,444,737 1,471,036 1,604,653 1,650,756 1,603,499

Support Services ‐ Student 2,433,372 2,424,752 2,383,146 2,365,649 2,231,755 Support Services ‐ Non Student 2,726,288 2,271,608 2,123,431 1,897,962 1,715,510

Total 21,003,255$ 19,344,866$ 19,478,246$ 19,895,064$ 19,062,844$

$‐

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

2009 2010 2011 2012 2013

TAKSAccountability

Math Reading/ELA Science Soc Studies Rating

2009 72.4% 88.2% 73.2% 91.7% ACCEPTABLE

2010 75.0% 90.0% 79.0% 94.0% RECOGNIZED2011 77.0% 90.0% 81.0% 95.0% RECOGNIZED

2012* 77.8% 90.9% 81.8% 96.0% RECOGNIZED

2013** 78.5% 91.8% 82.6% 96.9% RECOGNIZED

* Note: 2012 scores are preliminary pending TEA ‐ AEIS posting.** Note: Estimated Scores

137

240903 ‐ 001 UNITED HIGH SCHOOL


Student Data Teacher Data

Ethnicity Ethnicity

African American 0.1% African American 0.5%

Hispanic 97.5% Hispanic 87.7%

White 1.8% White 9.5%

American Indian 0.1% American Indian 0.5%

Asian 0.2% Asian 0.5%

Two or More Races 0.3% Two or More Races 1.4%

Economically Disadvantaged 2,154 Years Experiences

Limited English Proficient (LEP) 351 Under 1 Year 2.8%

Students w/Disciplinary 1‐5 Years 26.6%

Placements (2009‐10) 63 6‐10 Years 24.6%At Risk 1,918 11‐20 Years 24.7%

Mobility (2009‐10) 515 Over 20 Years 21.3%

Total Enrollment 3,685

Personnel Allocations

2009 2010 2011 2012 2013

Teachers 191.2 203.9 210.8 212.9 212.9

Prof. Support 19.0 21.0 22.0 22.2 22.2Campus Admin. 9.0 11.0 11.0 11.1 11.1

Educational Aides 27.4 35.9 37.2 37.6 37.6

Total 246.6 271.8 281.0 283.8 283.8

0.0 100.0 200.0 300.0

2009

2010

2011

2012

2013

Teachers

Prof. Support

Campus Admin.

Educational Aides

UNITED SOUTH HIGH SCHOOL 240903‐002


School Section

Budget Data 2009 2010 2011 2012 2013By Function: Actual Actual Actual Actual Budget

Instruction & Related Services 9,571,343$ 10,250,593$ 10,381,451$ 10,937,928 10,484,205 School Leadership 1,145,019 1,183,299 1,203,468 1,265,569 1,216,567 Support Services ‐ Student 1,900,682 1,860,701 2,085,536 1,974,890 1,830,969

Support Services ‐ Non Student 988,697 1,011,642 1,111,410 3,490,448 993,029

Total 13,605,741$ 14,306,235$ 14,781,865$ 17,668,836$ 14,524,770$

$‐

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

$18,000,000

2009 2010 2011 2012 2013

TAKS

Accountability


2009 62.9% 83.0% 58.6% 85.2% ACCEPTABLE2010 72.0% 84.0% 74.0% 91.0% ACCEPTABLE

2011 75.0% 85.0% 73.0% 92.0% ACCEPTABLE

2012* 75.8% 85.9% 73.7% 92.9% ACCEPTABLE2013** 76.5% 86.7% 74.5% 93.8% ACCEPTABLE


139

240903 ‐ 002 UNITED SOUTH HIGH SCHOOL



Ethnicity Ethnicity


Hispanic 99.1% Hispanic 93.5%White 0.5% White 4.7%




Economically Disadvantaged 2,194 Years ExperiencesLimited English Proficient (LEP) 329 Under 1 Year 5.7%

Students w/Disciplinary 1‐5 Years 38.7%Placements (2009‐10) 113 6‐10 Years 22.3%

At Risk 1,444 11‐20 Years 23.9%

Mobility (2009‐10) 501 Over 20 Years 9.4%Total Enrollment 2,671


2009 2010 2011 2012 2013

Teachers 159.3 161.2 170.4 172.1 172.1

Prof. Support 19.5 18.0 18.9 18.9 18.9

Campus Admin. 8.0 9.0 8.0 8.2 8.2


Total 215.9 217.6 229.4 232.3 232.3

0.0 100.0 200.0 300.0

2009

2010

2011

2012

2013

Teachers

Prof. Support

Campus Admin.

Educational Aides

J. B. ALEXANDER HIGH SCHOOL 240903‐003


School Section


Instruction & Related Services 9,295,000$ 9,952,707$ 10,038,553$ 10,285,558 9,724,993 School Leadership 1,172,231 1,208,186 1,207,691 1,271,321 1,235,366

Support Services ‐ Student 1,980,287 1,997,972 2,096,758 2,067,955 1,930,261

Support Services ‐ Non Student 1,383,734 1,032,652 909,293 3,163,235 1,115,012

Total 13,831,252$ 14,191,517$ 14,252,295$ 16,788,069$ 14,005,631$

$‐

$5,000,000

$10,000,000

$15,000,000

$20,000,000

2009 2010 2011 2012 2013

TAKS

Accountability



2011 79.0% 89.0% 81.0% 94.0% ACCEPTABLE



141

240903 ‐ 003 JOHN B. ALEXANDER HIGH SCHOOL



Ethnicity Ethnicity


Hispanic 95.6% Hispanic 90.9%White 2.5% White 7.4%




Economically Disadvantaged 1,359 Years ExperienceLimited English Proficient (LEP) 225 Under 1 Year 4.2%


At Risk 1,139 11‐20 Years 32.1%

Mobility (2009‐10) 597 Over 20 Years 17.9%Total Enrollment 2,681


2009 2010 2011 2012 2013

Teachers 150.9 155.7 161.7 163.3 163.3Prof. Support 17.0 16.0 17.0 17.0 17.0Campus Admin. 8.0 9.0 8.0 8.2 8.2Educational Aides 24.9 25.9 23.3 24.0 24.0

Total 200.8 206.6 210.0 212.6 212.6

0.0 100.0 200.0 300.0

2009

2010

2011

2012

2013

Teachers

Prof. Support

Campus Admin.

Educational Aides


STEP ACADEMY 240903‐004


School Section

Budget Data 2009 2010 2011 2012 2013


Instruction & Related Services 1,180,229$ 1,196,270$ 1,210,842$ 1,279,746 1,202,228 School Leadership 375,478 417,155 324,920 336,492 328,954

Support Services ‐ Student 234,865 230,675 164,890 175,115 188,978

Support Services ‐ Non Student 116,396 124,504 103,717 112,853 113,943

Total 1,906,968$ 1,968,604$ 1,804,368$ 1,904,206$ 1,834,104$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

2009 2010 2011 2012 2013

143

240903 ‐ 004 STEP ACADEMY



Ethnicity Ethnicity

African American 0.9% African American 0.0%Hispanic 99.1% Hispanic 100.0%White 0.0% White 0.0%




Economically Disadvantaged 92 Years ExperiencesLimited English Proficient (LEP) 38 Under 1 Year 4.8%Students w/Disciplinary 1‐5 Years 33.3%

Placements (2009‐10) 171 6‐10 Years 19.0%At Risk 107 11‐20 Years 23.8%Mobility (2009‐10) 541 Over 20 Years 19.0%Total Enrollment 108


2009 2010 2011 2012 2013

Teachers 16.0 19.8 21.0 21.2 21.2Prof. Support 3.0 3.0 3.0 3.0 3.0Campus Admin. 3.0 3.0 2.0 2.1 2.1


Total 27.8 32.7 32.9 33.4 33.4

0.0 10.0 20.0 30.0 40.0

2009

2010

2011

2012

2013

Teachers

Prof. Support

Campus Admin.

Educational Aides


L.B. JOHNSON HIGH SCHOOL 240903‐009


School Section

Budget Data 2009 2010 2011 2012 2013


Instruction & Related Services 9,398,358$ 10,042,198$ 9,077,693$ 10,591,679 9,984,747

School Leadership 1,061,692 1,109,360 1,072,732 1,152,007 1,193,771 Support Services ‐ Student 1,884,073 1,846,928 1,838,804 1,869,447 1,690,216

Support Services ‐ Non Student 1,299,765 1,061,805 812,699 3,179,247 1,078,969

Total 13,643,888$ 14,060,291$ 12,801,929$ 16,792,380$ 13,947,704$

$‐

$5,000,000

$10,000,000

$15,000,000

$20,000,000

2009 2010 2011 2012 2013

TAKSAccountability


2009 60.4% 73.6% 60.7% 85.4% ACCEPTABLE

2010 66.0% 77.0% 67.0% 86.0% ACCEPTABLE

2011 66.0% 75.0% 65.0% 85.0% ACCEPTABLE

2012* 66.7% 75.8% 65.7% 85.9% ACCEPTABLE

2013** 67.3% 76.5% 66.3% 86.7% ACCEPTABLE

* Note: 2012 scores are preliminary pending TEA ‐ AEIS posting.

** Note: Estimated Scores

145

240903 ‐ 009 L.B. JOHNSON HIGH SCHOOL



Ethnicity Ethnicity

African American 0.1% African American 0.0%Hispanic 99.3% Hispanic 90.5%White 0.5% White 5.7%




Economically Disadvantaged 2,192 Years ExperiencesLimited English Proficient (LEP) 659 Under 1 Year 4.9%Students w/Disciplinary 1‐5 Years 38.7%

Placements (2009‐10) 127 6‐10 Years 32.3%At Risk 1,522 11‐20 Years 14.5%Mobility (2009‐10) 562 Over 20 Years 9.5%Total Enrollment 2,415


2009 2010 2011 2012 2013

Teachers 155.0 156.1 157.3 158.9 158.9Prof. Support 18.8 17.0 19.0 19.0 19.0Campus Admin. 7.9 9.0 8.0 8.2 8.2


Total 209.7 210.7 219.3 222.2 222.2

0.0 100.0 200.0 300.0

2009

2010

2011

2012

2013

Teachers

Prof. Support

Campus Admin.

Educational Aides


UNITED MIDDLE SCHOOL 240903‐041


School Section

Budget Data 2009 2010 2011 2012 2013


Instruction & Related Services 3,715,161$ 4,039,861$ 3,832,316$ 4,104,471$ 3,945,290$

School Leadership 439,351 428,161 484,196 503,219 468,382


Support Services ‐ Non Student 516,994 463,219 1,422,276 2,408,233 507,487

Total 5,119,159$ 5,374,812$ 6,199,146$ 7,521,584$ 5,456,903$

$‐

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

$8,000,000

2009 2010 2011 2012 2013

TAKS Accountability

Reading Math Writing Soc Studies Science Rating

2009 92.3% 85.3% 95.8% 97.1% 72.8% ACCEPTABLE

2010 87.0% 86.0% 97.0% 96.0% 73.0% RECOGNIZED

2011 89.0% 85.0% 93.0% 97.0% 77.0% ACCEPTABLE

2012* 89.9% 85.9% 93.9% 98.0% 77.8% ACCEPTABLE

2013** 90.8% 86.7% 94.9% 98.9% 78.5% ACCEPTABLE



147

240903 ‐ 041 UNITED MIDDLE SCHOOL




Ethnicity Ethnicity







Economically Disadvantaged 498 Years Experiences



Placements (2009‐10) 15 6‐10 Years 27.4%

At Risk 306 11‐20 Years 32.3%




2009 2010 2011 2012 2013

Teachers 59.8 61.0 62.0 62.6 62.6

Professional Support 5.0 5.0 5.0 4.0 4.0

Campus Administrators 3.0 3.0 3.0 3.0 3.0


Total 79.0 81.6 79.8 81.6 81.6

‐ 50.0 100.0

2009

2010

2011

2012

2013

Teachers

Professional Support

Campus Administrators

Educational Aides

UNITED SOUTH MIDDLE SCHOOL 240903‐043


School Section

Budget Data 2009 2010 2011 2012 2013





Support Services ‐ Non Student 385,869 395,548 1,474,262 432,081 397,161

Total 6,091,514$ 6,522,799$ 7,541,948$ 7,076,063$ 6,800,732$

$‐

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

$8,000,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 85.4% 75.4% 91.8% 85.0% 60.4% ACCEPTABLE

2010 78.0% 78.0% 92.0% 90.0% 68.0% RECOGNIZED

2011 77.0% 74.0% 89.0% 92.0% 64.0% ACCEPTABLE

2012* 77.8% 74.7% 89.9% 92.9% 64.6% ACCEPTABLE

2013** 78.5% 75.5% 90.8% 93.8% 65.3% ACCEPTABLE



149

240903 ‐ 043 UNITED SOUTH MIDDLE SCHOOL




Ethnicity Ethnicity







Economically Disadvantaged 1,130 Years Experiences




At Risk 702 11‐20 Years 31.4%




2009 2010 2011 2012 2013

Teachers 76.0 75.8 82.9 79.0 79.0




Total 100.7 101.3 108.6 106.0 105.8

‐ 50.0 100.0 150.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

S. GARCIA MIDDLE SCHOOL 240903‐044


School Section

Budget Data 2009 2010 2011 2012 2013






Total 3,918,508$ 4,053,125$ 3,507,958$ 3,657,423$ 3,454,082$

$‐

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 76.4% 56.4% 92.4% 77.2% 45.9% ACCEPTABLE

2010 69.0% 70.0% 86.0% 83.0% 69.0% RECOGNIZED

2011 77.0% 64.0% 91.0% 79.0% 60.0% ACCEPTABLE

2012* 77.8% 64.6% 91.9% 79.8% 60.6% ACCEPTABLE

2013** 78.5% 65.3% 92.8% 80.6% 61.2% ACCEPTABLE



151

240903‐044 ‐ S. GARCIA MIDDLE SCHOOL




Ethnicity Ethnicity











At Risk 348 11‐20 Years 26.2%


Total Enrollment 506

‐ 20.0 40.0 60.0 80.0

2009

2010

2011

2012

2013

Teachers



Educational Aides


2009 2010 2011 2012 2013

Teachers 47.0 46.0 42.0 42.0 43.0




Total 69.7 68.7 61.6 62.0 63.0

G. WASHINGTON MIDDLE SCHOOL 240903‐045


School Section

Budget Data 2009 2010 2011 2012 2013






Total 5,786,610$ 6,196,651$ 5,920,110$ 6,357,389$ 6,027,323$

$‐

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 87.4% 84.0% 93.9% 93.8% 69.8% ACCEPTABLE

2010 82.0% 88.0% 94.0% 94.0% 76.0% RECOGNIZED

2011 84.0% 88.0% 95.0% 95.0% 81.0% RECOGNIZED

2012* 84.8% 88.9% 96.0% 96.0% 81.8% RECOGNIZED

2013** 85.7% 89.8% 96.9% 96.9% 82.6% RECOGNIZED



153

School Section 240903‐045 ‐ G. WASHINGTON MIDDLE SCHOOL




Ethnicity Ethnicity











At Risk 619 11‐20 Years 33.9%




2009 2010 2011 2012 2013

Teachers 72.5 73.0 72.6 72.0 72.0




Total 97.9 98.7 98.3 97.7 97.0

‐ 50.0 100.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

CLARK MIDDLE SCHOOL 240903‐046


School Section

Budget Data 2009 2010 2011 2012 2013





Support Services ‐ Non Student 287,144 1,101,377 252,599 259,218 278,587

Total 4,551,209$ 5,669,600$ 4,522,156$ 4,682,398$ 4,429,283$

$‐

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 88.6% 74.5% 95.4% 80.9% 60.2% ACCEPTABLE

2010 82.0% 78.0% 91.0% 89.0% 66.0% RECOGNIZED

2011 79.0% 75.0% 83.0% 83.0% 62.0% ACCEPTABLE

2012* 79.8% 75.8% 83.8% 83.8% 62.6% ACCEPTABLE

2013** 80.6% 76.5% 84.7% 84.7% 63.2% ACCEPTABLE



155

School Section 240903‐046 ‐ CLARK MIDDLE SCHOOL




Ethnicity Ethnicity











At Risk 413 11‐20 Years 34.5%




2009 2010 2011 2012 2013

Teachers 56.0 56.0 55.0 56.0 56.0




Total 74.7 75.6 73.8 75.0 75.0

‐ 20.0 40.0 60.0 80.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

LOS OBISPOS MIDDLE SCHOOL 240903‐047


School Section

Budget Data 2009 2010 2011 2012 2013






Total 4,605,271$ 4,913,232$ 4,631,480$ 5,168,883$ 5,259,489$

$‐

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 75.9% 66.9% 90.0% 83.5% 57.9% ACCEPTABLE

2010 72.0% 72.0% 87.0% 90.0% 63.0% RECOGNIZED

2011 69.0% 76.0% 86.0% 90.0% 64.0% ACCEPTABLE

2012* 69.7% 76.8% 86.9% 90.9% 64.6% ACCEPTABLE

2013** 70.4% 77.5% 87.7% 91.8% 65.3% ACCEPTABLE



157

School Section 240903‐047 ‐ LOS OBISPOS MIDDLE SCHOOL




Ethnicity Ethnicity











At Risk 601 11‐20 Years 8.2%




2009 2010 2011 2012 2013

Teachers 59.6 62.0 60.8 61.0 61.0




Total 80.8 81.8 81.6 82.0 82.0

‐ 50.0 100.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

TRAUTMANN MIDDLE SCHOOL 240903‐048


School Section

Budget Data 2009 2010 2011 2012 2013





Support Services ‐ Non Student 534,257 1,271,512 1,268,855 835,327 606,713

Total 7,363,013$ 8,579,634$ 8,211,940$ 8,230,095$ 7,518,905$

$‐

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 93.9% 86.7% 96.5% 94.7% 70.9% ACCEPTABLE

2010 89.0% 86.0% 97.0% 92.0% 68.0% RECOGNIZED

2011 89.0% 86.0% 94.0% 94.0% 70.0% ACCEPTABLE

2012* 89.9% 86.9% 94.9% 94.9% 70.7% ACCEPTABLE

2013** 90.8% 87.7% 95.9% 95.9% 71.4% ACCEPTABLE



159

School Section 240903‐048 ‐ TRAUTMANN MIDDLE SCHOOL




Ethnicity Ethnicity











At Risk 117 11‐20 Years 24.7%

Mobility (2009‐10) 16.6 Over 20 Years 11.8%



2009 2010 2011 2012 2013

Teachers 91.0 90.7 93.0 92.0 92.0




Total 120.2 122.0 125.6 124.0 124.0

‐ 50.0 100.0 150.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

A. GONZALEZ MIDDLE SCHOOL 240903‐053


School Section

Budget Data 2009 2010 2011 2012 2013






Total 4,814,213$ 5,176,465$ 5,050,564$ 5,519,375$ 5,451,672$

$‐

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 79.6% 62.5% 91.0% 86.4% 61.4% ACCEPTABLE

2010 71.0% 69.0% 90.0% 89.0% 68.0% RECOGNIZED

2011 73.0% 73.0% 84.0% 94.0% 68.0% ACCEPTABLE

2012* 73.7% 73.7% 84.8% 94.9% 68.7% ACCEPTABLE

2013** 74.5% 74.5% 85.7% 95.9% 69.4% ACCEPTABLE



161

School Section 240903‐053 ‐ A. GONZALEZ MIDDLE SCHOOL




Ethnicity Ethnicity











At Risk 535 11‐20 Years 12.4%




2009 2010 2011 2012 2013

Teachers 62.6 65.9 64.4 64.0 64.0




Total 83.6 88.4 88.7 87.0 86.5

‐ 50.0 100.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

L. B. VERGARA MIDDLE SCHOOL 240903‐054


School Section

Budget Data 2009 2010 2011 2012 2013






Total 4,401,795$ 4,472,667$ 4,159,587$ 4,705,365$ 4,495,775$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

$4,500,000

$5,000,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 76.5% 69.2% 92.8% 79.6% 52.0% ACCEPTABLE

2010 70.0% 71.0% 89.0% 91.0% 58.0% ACCEPTABLE

2011 69.0% 68.0% 86.0% 92.0% 56.0% UNACCEPTABLE

2012* 64.0% 64.0% 86.0% 94.0% 56.0% UNACCEPTABLE

2013** 64.6% 64.6% 86.9% 94.9% 56.6% ACCEPTABLE



163

School Section 240903‐054 ‐ L.B. VERGARA MIDDLE SCHOOL




Ethnicity Ethnicity











At Risk 538 11‐20 Years 10.1%




2009 2010 2011 2012 2013

Teachers 49.8 51.8 51.8 52.0 52.0




Total 73.1 73.4 73.4 74.0 73.5

‐ 20.0 40.0 60.0 80.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

NYE ELEMENTARY SCHOOL 240903‐103


School Section

Budget Data 2009 2010 2011 2012 2013






Total 4,113,917$ 4,504,630$ 3,945,220$ 4,254,628$ 3,903,340$

$‐

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

2009 2010 2011 2012 2013

TAKS Accountability

Reading Math Writing Science Rating

2009 89.1% 89.4% 91.5% 81.4% RECOGNIZED

2010 87.0% 87.0% 95.0% 90.0% EXEMPLARY

2011 90.0% 89.0% 91.0% 88.0% RECOGNIZED

2012* 90.9% 89.9% 91.9% 88.9% RECOGNIZED

2013** 91.8% 90.8% 92.8% 89.8% RECOGNIZED


** Note: Projected Scores

165

240903 ‐ 103 NYE ELEMENTARY SCHOOL




Ethnicity Ethnicity











At Risk 626 11‐20 Years 16.4%




2009 2010 2011 2012 2013

Teachers 49.8 50.0 48.9 49.0 49.0




Total 71.9 73.4 72.2 72.5 72.0

‐ 20.0 40.0 60.0 80.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

CLARK ELEMENTARY SCHOOL 240903‐105


School Section

Budget Data 2009 2010 2011 2012 2013





Support Services ‐ Non Student 318,801 1,275,255 1,164,859 326,544 299,837

Total 3,187,321$ 4,257,134$ 3,914,898$ 3,301,476$ 3,091,992$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

$4,500,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 87.0% 86.6% 93.3% 69.3% RECOGNIZED

2010 84.0% 86.0% 88.0% 74.0% RECOGNIZED

2011 82.0% 81.0% 81.0% 63.0% ACCEPTABLE

2012* 82.8% 81.8% 81.8% 63.6% ACCEPTABLE

2013** 83.6% 82.6% 82.6% 64.3% ACCEPTABLE



167

School Section 240903 ‐ 105 CLARK ELEMENTARY SCHOOL




Ethnicity Ethnicity











At Risk 409 11‐20 Years 45.7%




2009 2010 2011 2012 2013

Teachers 36.0 36.0 35.0 35.0 35.0




Total 57.5 58.6 53.5 54.0 54.3

‐ 20.0 40.0 60.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

SALINAS ELEMENTARY SCHOOL 240903‐107


School Section

Budget Data 2009 2010 2011 2012 2013






Total 4,366,481$ 4,100,949$ 4,681,127$ 4,150,759$ 3,912,525$

$‐

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 78.3% 74.6% 85.7% 66.1% ACCEPTABLE

2010 78.0% 81.0% 80.0% 92.0% RECOGNIZED

2011 76.0% 81.0% 82.0% 77.0% ACCEPTABLE

2012* 76.8% 81.8% 82.8% 77.8% ACCEPTABLE

2013** 77.5% 82.6% 83.6% 78.5% ACCEPTABLE



169

240903‐107 ‐ SALINAS ELEMENTARY SCHOOL




Ethnicity Ethnicity











At Risk 698 11‐20 Years 32.0%




2009 2010 2011 2012 2013

Teachers 57.9 51.0 49.9 50.0 49.5




Total 84.5 75.6 73.4 73.7 73.0

‐ 50.0 100.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

NEWMAN ELEMENTARY SCHOOL 240903‐109


School Section

Budget Data 2009 2010 2011 2012 2013





Support Services ‐ Non Student 266,240 1,729,756 474,494 201,110 200,002

Total 3,135,289$ 4,657,816$ 3,250,232$ 3,292,751$ 3,130,173$

$‐

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 91.3% 88.0% 85.6% 78.4% RECOGNIZED

2010 83.0% 87.0% 86.0% 84.0% RECOGNIZED

2011 80.0% 83.0% 85.0% 81.0% RECOGNIZED

2012* 80.8% 83.8% 85.9% 81.8% RECOGNIZED

2013** 81.6% 84.7% 86.7% 82.6% RECOGNIZED



171

240903‐109 ‐ NEWMAN ELEMENTARY SCHOOL




Ethnicity Ethnicity











At Risk 380 11‐20 Years 47.1%




2009 2010 2011 2012 2013

Teachers 35.0 34.0 34.0 34.5 34.0




Total 54.7 53.6 53.4 54.0 53.0

‐ 20.0 40.0 60.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

TRAUTMANN ELEMENTARY SCHOOL 240903‐110


School Section

Budget Data 2009 2010 2011 2012 2013






Total 3,817,914$ 4,026,834$ 3,650,507$ 3,953,505$ 3,648,861$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

$4,500,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 98.9% 98.6% 98.5% 94.9% EXEMPLARY

2010 98.0% 99.0% 98.0% 95.0% EXEMPLARY

2011 97.0% 98.0% 99.0% 91.0% EXEMPLARY

2012* 97.0% 98.0% 100.0% 98.0% EXEMPLARY

2013** 97.0% 98.0% 100.0% 98.0% EXEMPLARY



173

240903‐054 ‐ L.B. VERGARA MIDDLE SCHOOL 240903‐110 ‐ TRAUTMANN ELEMENTARY SCHOOL




Ethnicity Ethnicity











At Risk 380 11‐20 Years 38.8%




2009 2010 2011 2012 2013

Teachers 48.0 46.9 45.7 46.0 46.0




Total 70.7 69.6 68.4 68.5 68.0

‐ 20.0 40.0 60.0 80.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

PEREZ ELEMENTARY SCHOOL 240903‐111


School Section

Budget Data 2009 2010 2011 2012 2013






Total 4,129,441$ 4,032,907$ 5,163,597$ 4,763,960$ 4,595,484$

$‐

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 78.0% 81.0% 77.0% 87.0% RECOGNIZED

2010 72.0% 82.0% 77.0% 78.0% RECOGNIZED

2011 79.0% 85.0% 75.0% 76.0% ACCEPTABLE

2012* 79.8% 85.9% 75.8% 76.8% ACCEPTABLE

2013** 80.6% 86.7% 76.5% 77.5% ACCEPTABLE



175

240903‐054 ‐ L.B. VERGARA MIDDLE SCHOOL 240903‐111 ‐ PEREZ ELEMENTARY SCHOOL




Ethnicity Ethnicity











At Risk 860 11‐20 Years 24.6%




2009 2010 2011 2012 2013

Teachers 54.9 55.6 57.0 56.0 56.0




Total 83.5 84.2 85.4 84.0 84.5

‐ 50.0 100.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

FINLEY ELEMENTARY SCHOOL 240903‐112


School Section

Budget Data 2009 2010 2011 2012 2013






Total 2,988,253$ 3,005,578$ 4,053,759$ 3,152,526$ 3,006,109$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

$4,500,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 91.3% 88.2% 98.7% 79.7% RECOGNIZED

2010 86.0% 84.0% 93.0% 82.0% RECOGNIZED

2011 84.0% 80.0% 94.0% 78.0% ACCEPTABLE

2012* 84.8% 80.8% 94.9% 78.8% ACCEPTABLE

2013** 85.7% 81.6% 95.9% 79.6% ACCEPTABLE



177

240903‐054 ‐ L.B. VERGARA MIDDLE SCHOOL 240903‐112 ‐ FINLEY ELEMENTARY SCHOOL




Ethnicity Ethnicity











At Risk 414 11‐20 Years 40.0%




2009 2010 2011 2012 2013

Teachers 34.0 35.0 35.0 35.0 34.0




Total 54.7 57.4 57.6 57.8 56.5

‐ 20.0 40.0 60.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

A. GUTIERREZ ELEMENTARY SCHOOL 240903‐114


School Section

Budget Data 2009 2010 2011 2012 2013






Total 3,519,731$ 3,335,898$ 3,402,594$ 3,431,517$ 3,339,204$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 89.5% 89.0% 94.6% 83.7% EXEMPLARY

2010 94.0% 93.0% 93.0% 91.0% EXEMPLARY

2011 89.0% 95.0% 93.0% 91.0% RECOGNIZED

2012* 89.9% 96.0% 93.9% 91.9% RECOGNIZED

2013** 90.8% 96.9% 94.9% 92.8% RECOGNIZED



179

240903‐054 ‐ L.B. VERGARA MIDDLE SCHOOL 240903‐114 ‐ A. GUTIERREZ ELEMENTARY SCHOOL




Ethnicity Ethnicity











At Risk 390 11‐20 Years 41.5%




2009 2010 2011 2012 2013

Teachers 43.8 41.9 41.0 41.0 41.0




Total 63.5 61.5 61.5 61.0 61.0

‐ 20.0 40.0 60.0 80.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

RUIZ ELEMENTARY SCHOOL 240903‐115


School Section

Budget Data 2009 2010 2011 2012 2013






Total 3,493,306$ 3,682,532$ 3,575,325$ 4,296,281$ 4,194,828$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

$4,500,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 81.0% 83.0% 89.0% 73.0% ACCEPTABLE

2010 82.0% 84.0% 91.0% 78.0% RECOGNIZED

2011 81.0% 84.0% 91.0% 80.0% RECOGNIZED

2012* 81.8% 84.8% 91.9% 80.8% RECOGNIZED

2013** 82.6% 85.7% 92.8% 81.6% RECOGNIZED



181

240903‐054 ‐ L.B. VERGARA MIDDLE SCHOOL 240903‐115 ‐ RUIZ ELEMENTARY SCHOOL




Ethnicity Ethnicity











At Risk 619 11‐20 Years 33.3%




2009 2010 2011 2012 2013

Teachers 43.0 43.0 51.0 51.0 51.0




Total 64.7 64.7 75.4 75.5 76.0

‐ 20.0 40.0 60.0 80.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

M. DE LLANO ELEMENTARY SCHOOL 240903‐116


School Section

Budget Data 2009 2010 2011 2012 2013






Total 3,368,171$ 3,208,343$ 3,117,876$ 2,983,962$ 2,939,702$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 94.1% 92.4% 94.7% 91.3% RECOGNIZED

2010 92.0% 91.0% 94.0% 85.0% RECOGNIZED

2011 90.0% 91.0% 99.0% 92.0% RECOGNIZED

2012* 90.9% 91.9% 100.0% 92.9% RECOGNIZED

2013** 91.8% 92.8% 101.0% 93.8% RECOGNIZED



183

240903‐054 ‐ L.B. VERGARA MIDDLE SCHOOL 240903‐116 ‐ M. DE LLANO ELEMENTARY SCHOOL




Ethnicity Ethnicity











At Risk 384 11‐20 Years 47.5%




2009 2010 2011 2012 2013

Teachers 44.7 42.9 40.0 40.0 41.0




Total 64.4 64.5 60.7 60.5 62.0

‐ 20.0 40.0 60.0 80.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

KAZEN ELEMENTARY SCHOOL 240903‐117


School Section

Budget Data 2009 2010 2011 2012 2013






Total 3,138,817$ 2,364,279$ 2,482,170$ 3,235,738$ 2,980,342$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 87.4% 81.4% 91.1% 73.1% RECOGNIZED

2010 87.0% 85.0% 86.0% 84.0% RECOGNIZED

2011 86.0% 90.0% 97.0% 79.0% RECOGNIZED

2012* 86.9% 90.9% 98.0% 79.8% RECOGNIZED

2013** 87.7% 91.8% 98.9% 80.6% RECOGNIZED



185

240903‐054 ‐ L.B. VERGARA MIDDLE SCHOOL 240903‐117 ‐ KAZEN ELEMENTARY SCHOOL




Ethnicity Ethnicity











At Risk 397 11‐20 Years 41.7%




2009 2010 2011 2012 2013

Teachers 39.9 37.0 36.0 36.5 37.0




Total 59.2 59.5 57.3 58.0 59.0

‐ 20.0 40.0 60.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

J. LINCOLN ELEMENTARY SCHOOL 240903‐118


School Section

Budget Data 2009 2010 2011 2012 2013






Total 2,457,518$ 2,401,433$ 2,397,385$ 4,080,356$ 3,840,019$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

$4,500,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 93.1% 96.1% 97.6% 88.4% EXEMPLARY

2010 92.0% 97.0% 91.0% 98.0% EXEMPLARY

2011 94.0% 96.0% 99.0% 95.0% EXEMPLARY

2012* 94.9% 97.0% 100.0% 96.0% EXEMPLARY

2013** 95.9% 97.9% 100.0% 96.9% EXEMPLARY



187

240903‐118 ‐ J. LINCOLN ELEMENTARY SCHOOL




Ethnicity Ethnicity











At Risk 303 11‐20 Years 36.0%




2009 2010 2011 2012 2013

Teachers 27.0 26.0 25.0 25.5 26.0




Total 42.8 42.5 39.7 41.5 42.5

‐ 20.0 40.0 60.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

PRADA ELEMENTARY SCHOOL 240903‐119


School Section

Budget Data 2009 2010 2011 2012 2013






Total 3,450,359$ 3,467,973$ 3,368,643$ 3,915,286$ 3,558,073$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 69.0% 75.0% 84.0% 53.0% ACCEPTABLE

2010 67.0% 74.0% 86.0% 73.0% ACCEPTABLE

2011 78.0% 85.0% 85.0% 71.0% ACCEPTABLE

2012* 78.8% 85.9% 85.9% 71.7% ACCEPTABLE

2013** 79.6% 86.7% 86.7% 72.4% ACCEPTABLE



189

240903‐119 ‐ PRADA ELEMENTARY SCHOOL




Ethnicity Ethnicity











At Risk 659 11‐20 Years 26.0%




2009 2010 2011 2012 2013

Teachers 49.8 49.0 50.0 50.0 50.0




Total 78.0 77.3 75.4 75.5 76.0

‐ 20.0 40.0 60.0 80.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

C. BORCHERS ELEMENTARY SCHOOL 240903‐120


School Section

Budget Data 2009 2010 2011 2012 2013






Total 2,945,011$ 2,998,039$ 3,073,576$ 3,501,221$ 3,566,882$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 85.4% 86.4% 94.6% 84.3% RECOGNIZED

2010 86.0% 85.0% 86.0% 88.0% RECOGNIZED

2011 85.0% 86.0% 85.0% 80.0% RECOGNIZED

2012* 85.9% 86.9% 85.9% 80.8% RECOGNIZED

2013** 86.7% 87.7% 86.7% 81.6% RECOGNIZED



191

240903‐120 ‐ C. BORCHERS ELEMENTARY SCHOOL




Ethnicity Ethnicity











At Risk 408 11‐20 Years 33.9%




2009 2010 2011 2012 2013

Teachers 34.9 37.0 37.8 38.0 38.0




Total 54.4 58.0 60.1 60.5 60.0

‐ 20.0 40.0 60.0 80.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

K. ZAPATA ELEMENTARY SCHOOL 240903‐121


School Section


Instruction & Related Services 2,431,306$ 2,507,709$ 2,173,654$ 2,569,651$ 2,308,733$ School Leadership 261,694 273,514 261,399 268,089 254,626



Total 3,092,734$ 3,176,559$ 2,926,115$ 3,205,983$ 2,932,688$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 85.2% 94.9% 98.2% 67.8% RECOGNIZED2010 84.0% 92.0% 94.0% 81.0% RECOGNIZED2011 82.0% 96.0% 83.0% 80.0% RECOGNIZED

2012* 82.8% 97.0% 83.8% 80.8% RECOGNIZED2013** 83.6% 97.9% 84.7% 81.6% RECOGNIZED

193

240903‐121 ‐ K. ZAPATA ELEMENTARY SCHOOL




Ethnicity EthnicityAfrican American 0.0% African American 0.0%Hispanic 99.4% Hispanic 94.7%


American Indian 0.2% American Indian 0.0%Asian 0.0% Asian 5.3%Two or More Races 0.0% Two or More Races 0.0%

Economically Disadvantaged 516 Years ExperiencesLimited English Proficient (LEP) 421 Under 1 Year 0.0%


At Risk 444 11‐20 Years 31.6%




2009 2010 2011 2012 2013

Teachers 39.0 39.0 38.0 38.0 38.5 Professional Support 3.9 4.0 3.0 3.0 4.0 Campus Administrators 2.0 2.0 2.0 2.0 2.0


Total 60.4 60.7 56.7 57.0 58.8

‐ 20.0 40.0 60.0 80.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

C.S. BENAVIDES ELEMENTARY SCHOOL 240903‐122


School Section


Instruction & Related Services 2,985,369$ 2,258,431$ 2,338,777$ 3,308,571$ 3,084,150$ School Leadership 314,529 312,564 320,334 326,288 309,997 Support Services ‐ Student 169,861 183,392 182,886 189,461 184,296

Support Services ‐ Non Student 310,361 298,436 268,516 284,190 304,660 Total 3,780,120$ 3,052,823$ 3,110,512$ 4,108,509$ 3,883,103$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

$4,500,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 94.7% 95.3% 92.8% 97.8% EXEMPLARY2010 95.0% 95.0% 97.0% 91.0% RECOGNIZED

2011 95.0% 97.0% 99.0% 91.0% RECOGNIZED

2012* 96.0% 98.0% 99.5% 91.9% RECOGNIZED

2013** 96.9% 98.9% 100.0% 92.8% EXEMPLARY

195

240903‐122 ‐ C.S. BENAVIDES ELEMENTARY SCHOOL









At Risk 445 11‐20 Years 39.2%




2009 2010 2011 2012 2013



Total 68.2 71.6 72.6 72.5 73.0

‐ 20.0 40.0 60.0 80.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

F.D. ROOSEVELT ELEMENTARY SCHOOL 240903‐123


School Section





Total 3,831,502$ 3,689,556$ 3,660,141$ 3,945,294$ 3,908,940$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

2009 2010 2011 2012 2013

TAKS Accountability



2011 75.0% 86.0% 97.0% 75.0% RECOGNIZED

2012* 75.8% 86.9% 98.0% 75.8% ACCEPTABLE

2013** 76.5% 87.7% 98.9% 76.5% ACCEPTABLE

197

240903‐123 ‐ F.D. ROOSEVELT ELEMENTARY SCHOOL









At Risk 719 11‐20 Years 17.8%




2009 2010 2011 2012 2013



Total 77.9 76.4 75.8 76.0 77.0

‐ 20.0 40.0 60.0 80.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

ZAFFIRINI ELEMENTARY SCHOOL 240903‐124


School Section





Total 4,241,645$ 4,392,629$ 4,480,048$ 4,883,005$ 4,635,942$

$‐

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 71.0% 69.8% 72.4% 76.5% ACCEPTABLE

2010 73.0% 74.0% 81.0% 62.0% ACCEPTABLE

2011 74.0% 78.0% 87.0% 74.0% ACCEPTABLE

2012* 74.7% 78.8% 87.9% 74.7% ACCEPTABLE

2013** 75.5% 79.6% 88.7% 75.5% ACCEPTABLE



199

240903‐124 ‐ ZAFFIRINI ELEMENTARY SCHOOL









At Risk 1,024 11‐20 Years 37.5%




2009 2010 2011 2012 2013



Total 91.2 93.0 95.2 95.5 94.0

‐ 50.0 100.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

CUELLAR ELEMENTARY SCHOOL 240903‐125


School Section





Total 3,247,117$ 3,193,142$ 3,110,463$ 3,456,259$ 3,243,375$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 83.6% 85.2% 87.9% 96.2% RECOGNIZED2010 78.0% 83.0% 93.0% 87.0% RECOGNIZED

2011 76.0% 86.0% 91.0% 74.0% ACCEPTABLE

2012* 76.8% 86.9% 91.9% 74.7% ACCEPTABLE

2013** 77.5% 87.7% 92.8% 75.5% ACCEPTABLE



201

240903‐125 ‐ CUELLAR ELEMENTARY SCHOOL









At Risk 597 11‐20 Years 14.0%




2009 2010 2011 2012 2013



Total 67.6 64.2 65.4 65.1 65.0

‐ 20.0 40.0 60.0 80.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

MULLER ELEMENTARY SCHOOL 240903‐126


School Section





Total 3,513,320$ 3,450,656$ 3,422,597$ 3,717,241$ 3,570,696$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 82.8% 83.6% 71.1% 93.0% RECOGNIZED

2010 85.0% 91.0% 87.0% 76.0% RECOGNIZED

2011 82.0% 89.0% 93.0% 79.0% RECOGNIZED

2012* 82.8% 89.9% 93.9% 79.8% RECOGNIZED

2013** 83.6% 90.8% 94.9% 80.6% RECOGNIZED



203

240903‐126 ‐ MULLER ELEMENTARY SCHOOL









At Risk 531 11‐20 Years 23.9%




2009 2010 2011 2012 2013

Teachers 46.0 46.9 46.0 46.3 46.5 Professional Support 3.0 3.0 3.0 3.0 3.0

Campus Administrators 3.0 3.0 3.0 3.0 3.0 Educational Aides 16.7 17.4 16.0 16.4 16.7

Total 68.7 70.3 68.0 68.7 69.2

‐ 20.0 40.0 60.0 80.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

ARNDT ELEMENTARY SCHOOL 240903‐127


School Section





Total 4,288,165$ 4,294,778$ 4,412,212$ 4,894,578$ 4,548,914$

$‐

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 81.8% 81.4% 65.3% 94.4% RECOGNIZED2010 80.0% 86.0% 87.0% 81.0% RECOGNIZED2011 77.0% 87.0% 88.0% 86.0% RECOGNIZED

2012* 77.8% 87.9% 88.9% 86.9% RECOGNIZED2013** 78.5% 88.7% 89.8% 87.7% RECOGNIZED



205

240903‐127 ‐ ARNDT ELEMENTARY SCHOOL









At Risk 824 11‐20 Years 26.2%




2009 2010 2011 2012 2013



Total 89.5 89.5 88.5 89.0 89.5

‐ 50.0 100.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

B. GARCIA ELEMENTARY SCHOOL 240903‐128


School Section





Total 4,282,666$ 4,216,207$ 4,317,983$ 4,630,823$ 4,352,516$

$‐

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 74.0% 77.0% 61.3% 88.9% ACCEPTABLE

2010 80.0% 85.0% 85.0% 81.0% RECOGNIZED

2011 83.0% 85.0% 85.0% 82.0% RECOGNIZED

2012* 83.8% 85.9% 85.9% 82.8% RECOGNIZED

2013** 84.7% 86.7% 86.7% 83.6% RECOGNIZED



207

240903‐128 ‐ B. GARCIA ELEMENTARY SCHOOL









At Risk 852 11‐20 Years 18.1%




2009 2010 2011 2012 2013



Total 92.1 92.5 91.1 91.5 92.0

‐ 50.0 100.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

CENTENO ELEMENTARY SCHOOL 240903‐129


School Section





Total 3,468,199$ 3,756,214$ 3,781,621$ 4,235,715$ 4,297,928$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

$4,500,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 74.2% 81.3% 80.0% 88.2% RECOGNIZED2010 75.0% 77.0% 93.0% 71.0% RECOGNIZED2011 74.0% 79.0% 93.0% 62.0% ACCEPTABLE




209

240903‐129 ‐ CENTENO ELEMENTARY SCHOOL









At Risk 820 11‐20 Years 21.2%




2009 2010 2011 2012 2013

Teachers 50.0 52.9 52.0 52.5 52.0




Total 75.5 79.3 77.6 78.5 78.0

‐ 20.0 40.0 60.0 80.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

MALAKOFF ELEMENTARY SCHOOL 24003‐130


School Section





Total 3,933,445$ 3,948,354$ 3,959,439$ 4,159,794$ 4,063,969$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

$4,500,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 89.8% 92.7% 77.6% 93.3% ACCEPTABLE

2010 86.0% 84.0% 92.0% 84.0% EXEMPLARY

2011 85.0% 87.0% 91.0% 88.0% RECOGNIZED

2012* 85.9% 87.9% 91.9% 88.9% RECOGNIZED

2013** 86.7% 88.7% 92.8% 89.8% RECOGNIZED



211

240903‐130 ‐ MALAKOFF ELEMENTARY SCHOOL









At Risk 544 11‐20 Years 25.5%




2009 2010 2011 2012 2013




Total 77.4 81.1 79.5 80.0 80.3

‐ 50.0 100.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

FASKEN ELEMENTARY SCHOOL 240903‐131


School Section





Total 4,201,820$ 4,196,057$ 4,205,780$ 4,240,101$ 4,098,521$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

$4,500,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 91.6% 88.3% 90.8% 96.9% RECOGNIZED

2010 89.0% 88.0% 94.0% 92.0% EXEMPLARY2011 89.0% 93.0% 97.0% 91.0% RECOGNIZED

2012* 89.9% 93.9% 98.0% 91.9% RECOGNIZED

2013** 90.8% 94.9% 98.9% 92.8% RECOGNIZED



213

240903‐131 ‐ FASKEN ELEMENTARY SCHOOL









At Risk 749 11‐20 Years 21.8%




2009 2010 2011 2012 2013

Teachers 53.9 54.8 55.0 55.4 55.0




Total 78.5 81.1 81.1 81.8 81.0

‐ 50.0 100.0

2009

2010

2011

2012

2013

Teachers



Educational Aides

KILLAM ELEMENTARY SCHOOL 240903‐132


School Section





Total 3,922,326$ 3,497,860$ 3,397,203$ 3,943,524$ 3,840,765$

$‐

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

2009 2010 2011 2012 2013

TAKS Accountability


2009 75.6% 80.1% 89.3% 71.0% RECOGNIZED2010 78.0% 83.0% 89.0% 62.0% ACCEPTABLE

2011 80.0% 89.0% 87.0% 81.0% RECOGNIZED

2012* 80.8% 89.9% 87.9% 81.8% RECOGNIZED2013** 81.6% 90.8% 88.7% 82.6% EXEMPLARY



215

240903‐132 ‐ KILLAM ELEMENTARY SCHOOL









At Risk 711 11‐20 Years 20.5%




2009 2010 2011 2012 2013



Total 74.9 80.3 81.2 80.5 81.0

‐ 50.0 100.0

2009

2010

2011

Teachers



Educational Aides



School Section

ORGANIZATIONAL OVERVIEW

Implementation of District Goals and Objectives by Department: Each department plays a key role in helping the District achieve its goals and objectives as established by the Superintendent of Schools and the Board of Trustees. The following pages provide information about how each department is contributing to specific goals and objectives. Organization Name: The title of the department. Org. Number: The locally assigned department number. Performance Measures: The inputs and outputs of each department. Personnel Allocation: The number of staff members assigned to the department, categorized by Administration, Clerical/Technical and Manual Trades/Cooks. The personnel data for the years 2008, 2009, 2010 and 2011 was obtained from various personnel reports prepared by UISD Human Resources Department. The budgeted 2012 personnel are the personnel approved during the budget development process. Expenditure Allocation: The expenditure data for 2009, 2010 and 2011 were actual audited expenditures for those years. For the year 2012, un‐audited numbers are being used. The budgeted 2013 expenditures are those expenditures approved during the budget process. Below is a chart that displays the funding sources for each of the departments in this section:


Department Section

217

GENERAL OPERATING FUNDS (100‐199)

701 Superintendent of Schools 801 Curriculum & Instruction 880 Information & Technology

702 Board of Trustees 802 Secondary Education 881 Health Services

703 Tax Office 803 Elementary Eduction 882 Dropout Recovery/Parent Inv.

709 Asst. Super. For Administration 805 Campus Intervention 890 Fine Arts Dept.

726 Accounting Dept. 806 ITV Department 899 Athletics Dept.

727 Records Management Dept 824 Cherish Center 900 District Wide

728 Human Resources Department 831 Student Relations/Parental Inv 908 Printing Dept.

729 Purchasing Dept. 832 Special Education 911 Support Services Dept.

730 Assoc. Super. Support Services 833 PEP Program 934 Energy/Environmental Mgmt

731 Public Relations 838 Career /Technology UIL 935 Construction Mgmt732 Planning Dept. 871 Bil/ESL Dual/Foreign Lang. 936 Plant Maintenance Dept.

733 Fixed Assets Dept. 872 Guidance & Testing 937 Transportation Dept.

734 Asst. Super. For Bus & Fin 873 Grant Administration 951 Custodial Dept.

735 Internal Audit Dept. 874 Staff/Prof Development 952 Police Dept.

736 Risk Management Dept. 875 Gifted & Talented 953 Security Dept.

737 Communications Dept. 878 State & Federal Programs 992 After School Age Child Care

FOOD SERVICE (701)

909 Food Service Department


Department Section

Pro

vid

e co

nsistent qulaity TEKS

base

d instru

cito

n and/o

r an

alter

native curricu

lum for all

students, resu

ltin

g in im

pro

ved

studen

t achievem

ent.

Pro

vid

e Sa

fe & N

urturing

Enviro

nments for all stu

dents &

staff

Increa

se the district's

graduation rate thro

ugh the

deve

lopment of an effec

tive

dro

p‐o

ut and instru

ctio

nal

inte

rventions.

Increase participation in

advanced aca

dem

ic courses/an

d

or dual cre

dit course

s with

successfu

l co

mpletion, resu

lting

in increa

sed number of c

ollege

cre

dits earn

ed score

s.

Pro

mote partnerships an

d

pare

ntal in

volvemen

t.

Fisca

l Acco

untability &

Efficiency

Implement in

itiative

s to ensure

em

ploye

e recruitmen

t,

developm

ent, and retention.

ORGANIZATION NUMBER/NAME Goal #1 Goal #2 Goal #3 Goal #4 Goal #5 Goal #6 Goal #7

701 Superintendent of Schools 702 Board of Trustees 703 Tax Office 709 Asst. Supt. For Administration 726 Accounting Department 727 Records Management Department

728 Human Resources Department 729 Purchasing Department 730 Assoc. Supt. For Student Support Svcs. 731 Public Relations 732 Planning Dept. 733 Fixed Assets Department 734 Asst. Supt. For Business & Finance 735 Internal Auditor 736 Risk Management 737 Communications 801 Curriculum & Instruction 802 Secondary Education 803 Elementary Education 804 Instructional Accountability 805 Campus Intervention 806 ITV Department 824 Cherish Center 831 Discipline Mngt./Student Relations 832 Special Education 833 PEP Program 838 Career/Technology UIL 871 Bil/ESL Dual/Foreign Lang. 872 Guidance & Counseling 873 Grant Administration �874 Staff/Prof Development 875 Gifted & Talented 878 State & Federal Programs 880 Information & Technology 881 Health Services 882 Dropout Recovery/Student Affairs 890 Fine Arts Dept. 899 Athletics Dept. 900 District Wide 908 Printing Department 911 Support Services Dept. 918 Exec Dir. Of Student Services 934 Energy/Environmental Mgmt 935 Construction Mgmt 936 Plant Maintenance Department 937 Transportation Department 951 Custodial Department 952 Police Department 953 Security Services 992 After School Program

IMPLEMENTATION OF

DISTRICT GOALS &

OBJECTIVES

2012‐2013


Department Section

Per. Actual Per. Actual Per. Budget Per. Budget Per. Budget

701 Superintendent of Schools 4.0 580,615 4.0 557,845 4.0 562,248 4.0 658,838 4.0 537,603

702 Board of Trustees 0.0 805,201 0.0 623,868 0.0 770,343 0.0 770,244 0.0 1,024,200

703 Tax Office 9.0 1,799,423 9.0 1,859,437 9.0 1,927,908 9.0 1,969,225 9.0 1,984,269

709 Asst. Super. For Administration 0.0 ‐ 0.0 ‐ 0.0 ‐ 0.0 ‐ 1.0 82,575

726 Accounting Dept. 28.0 1,450,804 28.0 1,495,898 28.0 1,428,937 28.0 1,435,738 28.0 1,450,723

727 Records Management Dept 3.0 546,810 3.0 499,340 3.0 483,271 3.0 508,620 3.0 424,707

728 Human Resources Department 32.0 1,753,854 33.0 1,756,838 33.0 1,702,035 31.0 1,775,277 31.0 1,755,721

729 Purchasing Dept. 8.0 424,389 8.0 451,227 8.0 441,420 8.0 428,511 8.0 382,209

730 Assoc. Super. Support Services 3.0 339,324 5.0 333,453 5.0 336,419 5.0 341,573 5.0 344,374

731 Public Relations 6.0 506,611 5.0 366,192 5.0 421,618 6.0 437,975 6.0 369,656

732 Planning Dept. 2.0 123,338 3.0 154,243 3.0 149,927 3.0 153,339 3.0 158,284

733 Fixed Assets Dept. 6.0 338,447 6.0 327,650 6.0 333,209 6.0 324,224 6.0 327,222

734 Asst. Super. For Bus & Fin 2.0 188,946 2.0 195,441 2.0 202,894 2.0 189,997 2.0 200,030

735 Internal Audit Dept. 6.0 370,225 6.0 378,226 6.0 380,367 6.0 401,548 6.0 404,132

736 Risk Management Dept. 10.0 2,292,394 11.0 2,397,606 11.0 2,570,586 12.0 2,789,062 12.0 2,821,249

737 Communications Dept. 0.0 ‐ 0.0 ‐ 0.0 ‐ 0.0 ‐ 4.0 56,000

801 Curriculum & Instruction 8.0 548,340 9.0 562,076 9.0 563,888 9.0 1,163,440 9.0 670,672

802 Secondary Education 22.0 595,916 22.0 746,823 22.0 718,296 20.0 1,665,820 20.0 2,327,853

803 Elementary Eduction 18.0 563,078 22.0 543,714 22.0 564,888 21.0 640,979 21.0 826,426

804 Instructional Accountability 13.0 724,762 14.0 774,984 14.0 1,038,489 10.0 881,494 10.0 953,683

805 Campus Intervention 4.0 68,883 4.0 91,861 4.0 120,228 3.0 125,068 3.0 158,042

806 ITV Department 0.0 ‐ 6.0 397,515 6.0 448,977 6.0 403,153 6.0 384,450

824 Cherish Center 0.0 ‐ 0.0 ‐ 0.0 ‐ 0.0 ‐ 61.0 259,676

831 Student Relations/Parental Inv 4.0 222,064 4.0 247,154 4.0 218,919 3.0 649,290 3.0 599,642

832 Special Education 128.0 4,679,822 128.0 4,531,820 128.0 4,425,227 3.0 4,660,691 3.0 4,989,546

833 PEP Program 14.0 419,420 7.0 410,632 7.0 440,238 6.0 376,793 6.0 360,520

838 Career /Technology UIL 1.0 258,508 2.0 571,753 2.0 372,141 2.5 369,686 2.5 310,565

871 Bil/ESL Dual/Foreign Lang. 5.0 274,493 5.0 316,279 5.0 23,129 2.0 257,961 2.0 311,144

872 Guidance & Testing 7.0 491,029 7.0 530,981 7.0 345,651 7.0 533,218 7.0 519,027

873 Grant Administration 3.0 212,555 3.0 214,444 3.0 522,983 2.0 141,971 2.0 135,154

874 Staff/Prof Development 0.0 99,924 2.0 33,041 2.0 175,080 0.0 55,534 0.0 38,351

875 Gifted & Talented 2.0 297,773 3.0 330,669 3.0 12,356 3.0 369,995 3.0 526,435

878 State & Federal Programs 9.0 251,571 9.0 301,564 9.0 305,590 10.0 244,873 10.0 244,648

880 Information & Technology 79.0 5,327,448 79.0 5,556,151 79.0 278,889 71.0 4,776,674 71.0 4,916,989

881 Health Services 3.0 300,485 3.0 315,404 3.0 5,093,358 2.0 271,215 2.0 225,185

882 Dropout Recovery/Parent Inv. 4.0 278,454 4.0 291,442 4.0 374,488 9.0 530,845 9.0 577,882

890 Fine Arts Dept. 7.0 394,743 7.0 417,609 7.0 445,577 7.0 418,000 7.0 418,258

899 Athletics Dept. 18.0 1,625,346 35.0 1,551,299 35.0 1,327,950 20.0 3,205,653 20.0 1,505,238

900 District Wide 0.0 25,391,351 0.0 30,853,266 0.0 28,899,822 0.0 24,221,032 0.0 15,068,481

908 Printing Dept. 3.0 220,439 3.0 267,381 3.0 193,653 2.0 214,359 2.0 221,415

911 Support Services Dept. 22.0 1,110,257 22.0 987,622 22.0 948,541 23.0 1,125,127 23.0 961,053

934 Energy/Environmental Mgmt 8.0 654,939 8.0 613,339 8.0 614,904 8.0 598,727 8.0 572,971

935 Construction Mgmt 3.0 382,219 3.0 2,314,643 3.0 2,389,275 5.0 1,127,747 5.0 1,090,075

936 Plant Maintenance Dept. 176.0 10,180,575 166.0 9,448,522 166.0 8,394,828 163.0 8,991,903 163.0 8,728,573

937 Transportation Dept. 335.0 14,412,229 431.0 12,114,698 431.0 13,055,183 316.0 14,628,698 316.0 12,635,941

951 Custodial Dept. 29.0 1,418,168 46.0 1,701,425 46.0 1,463,975 46.0 1,297,889 46.0 1,295,332

952 Police Dept. 60.0 3,548,211 65.0 3,393,083 65.0 3,308,971 68.0 3,526,755 68.0 3,379,756

953 Security Dept. 72.0 2,523,205 101.0 2,454,972 101.0 2,432,328 102.0 2,583,219 102.0 2,554,714

992 After School Age Child Care 42.0 1,087,386 49.0 1,112,109 49.0 1,086,655 49.0 1,080,391 49.0 1,241,933

TOTALS 1218.0 90,083,972 1392.0 95,395,538 1392.0 92,315,659 1121.5 93,322,370 1187.5 81,332,582

2012‐2013

DEPARTMENT PERSONNEL & BUDGET SUMMARY 2009 ‐ 2013

2011‐2012ORGANIZATION NUMBER/NAME

2008‐2009 2009‐2010 2010‐2011



Department Section

The Superintendent's Office is responsible for executing the duties of the chief administrative and instructional officer for the district. This office holds the primary responsibility for the overall effectiveness of the district in all district operations. These responsibilities are accomplished by the Superintendent cooperatively working with the Board of Trustees and top administrative leaders of the district. Goals:

1. Continue to improve student achievement 2. Continue efforts to provide safe and nurturing environments for staff and students 3. Continue to increase the district’s graduation and completion rates 4. Increase participation in advanced academic courses with successful completion of advanced

placement exams and increase the average SAT/ACT scores. 5. Promote community partnerships and parental involvement. 6. Continue to ensure that the district is fiscally accountable and fiscally efficient 7. Create a strong employee development, recruitment, training, and retention initiative

Personnel Allocation:

Expenditure Allocation:

221

SUPERINTENDENT’S OFFICE ‐ 701

2009 2010 2011 2012 2013


Administration 2.0 2.0 2.0 2.0 2.0

Clerical / Technical 2.0 2.0 2.0 2.0 2.0

Manual Trades / Cooks ‐ ‐ ‐ ‐ ‐

Total 4.0 4.0 4.0 4.0 4.0

2009 2010 2011 2012 2013


Salary & Employees Benefits 440,175$ 460,482$ 470,231$ 487,706$ 453,438$

Contracted Services 4,415 5,474 6,061 75,500 38,465

Supplies and materials 15,366 15,964 7,209 21,688 9,500

Other Expenses 120,165 74,792 78,747 73,943 36,200

Equipment 494 1,132 ‐ ‐ ‐

Total 580,615$ 557,845$ 562,248$ 658,838$ 537,603$


Serving at the will of the voters in each of its seven geographic districts established in 1996, the Board of Trustees has the responsibility of establishing and governing the schools for the children living within the boundaries of the school system. Operating within the laws established by the State of Texas, the Board must provide funds through taxation to establish and operate schools, provide teachers and educational leadership as well as other personnel to support the educational programs and maintain the facilities purchased with taxpayer funds. Goals:

1. Continue to improve student achievement 2. Continue efforts to provide safe and nurturing environments for staff and students 3. Continue to increase the district’s graduation and completion rates 4. Increase participation in advanced academic courses with successful completion of advanced

placement exams and increase the average SAT/ACT scores. 5. Promote community partnerships and parental involvement. 6. Continue to ensure that the district is fiscally accountable and fiscally efficient 7. Create a strong employee development, recruitment, training, and retention initiative

Performance Measures:



BOARD OF TRUSTEES ‐ 702

2009 2010 2011 2012 2013


Salary & Employees Benefits ‐$ ‐$ 3,194$ 4,171$ 2,000$



Other Expenses 84,219 46,381 102,402 30,287 404,200

Equipment 5,341 194 ‐ ‐ ‐

Total 805,201$ 623,868$ 770,343$ 770,244$ 1,024,200$

Actual Estimate Projected

2011 2012 2013

Number of Board Meetings 12 12 12

Number of Finance Committee Meetings 12 12 12

Number of Instructional Committee Meetings 12 12 12

Number of Special Call Meetings 11 11 11

Number of Bond Oversight/Blue Ribbon 7 7 7

Number of Public Hearings 4 4 4

Number of Board Workshops 14 14 14

Posting of all Board Meeting Agendas 100% 100% 100%

Posting of all Board Meeting Minutes 100% 100% 100%

To provide the highest level of customer service to the taxpayers of United ISD and to strive to obtain the highest percentage of collection in order to maximize our state aid. Goals: #6 Continue to ensure that the district is fiscally accountable and fiscally efficient Objectives:

1. Monthly review of large unpaid accounts 2. Constant communication with delinquent tax attorney 3. Processing change orders and address changes timely 4. Working return mail to locate delinquent taxpayers 5. Working with the Webb County Appraisal District to clear up problem accounts




223

TAX OFFICE ‐ 703

2009 2010 2011 2012 2013





Total 9.0 9.0 9.0 9.0 9.0

2009 2010 2011 2012 2013

Actual Actual Actual Unaudited BudgetSalary & Employees Benefits 362,266$ 364,357$ 379,936$ 398,854$ 386,972$

Contracted Services 1,380,082 1,457,006 1,476,762 1,552,276 1,566,263


Other Expenses 2,534 5,056 2,791 4,686 3,700

Equipment 14,087 6,286 37,764 8,420 ‐

Total 1,799,423$ 1,859,437$ 1,927,908$ 1,969,225$ 1,984,269$



2011 2012 2013

Property Tax Collections Rate 98.70% 98.90% 96.50%

Number of Mailouts 3 3 3

Personal Property Warrants Issued 532 574 580

Research on Returned Mail* 2529 2655 2700

Phone Bank Calls 32710 33037 33100

Payment Contracts** 29 29 30

** We only do payment contracts on homesteads per board policy

* We review on an average 2500 pieces of mail

The mission of the Accounting Department is to invest the District’s Funds according to the Public Funds Investment Act; prepare and report the financial condition of the governmental, proprietary and fiduciary funds on a monthly basis; administer the district’s debt and comply with payment deadlines; comply with external regulatory requirements of Federal and State Grants by submitting monthly/quarterly financial reports and requests for payments; reconcile the District’s cash accounts; assist in the preparation & administration of the District’s Annual Operating Budget; process the payroll for all District employees; generate all disbursements for all District departments and maintain all records of paid invoices. Goals: #6 Continue to ensure that the district is fiscally accountable and fiscally efficient Objectives:

1. Prepare financial statements in compliance with new GASB pronouncements 2. Timely reconciliation and ledger reviews 3. Post transactions to ledgers in a timely and proficient manner 4. Increase efficiency on payroll and non payroll payments and paper trail while meeting all

necessary deadlines 5. Increase student activity training to sponsors / campus administration 6. Assist in the 5% reduction for the District’s electricity consumption





ACCOUNTING ‐ 726

2009 2010 2011 2012 2013





Total 27.0 28.0 28.0 28.0 29.0

2009 2010 2011 2012 2013


Salary & Employees Benefits 1,222,023$ 1,255,348$ 1,258,262$ 1,250,703$ 1,268,378$



Other Expenses 55,686 76,894 31,992 11,869 10,712

Equipment 4,748 5,268 9,487 18,796 1,680

Total 1,450,804$ 1,495,898$ 1,428,937$ 1,435,738$ 1,450,723$


2011 2012 2013

Number of Journal Entries 30763 31071 31382

Number of Budget Amendments 15 15 15

Number of Budget Transfers 13259 13392 13526

Number of Accounts Payable Checks 17,320 17493 17668

% of Accounts Payable Checks paid

within 30 days 97% 98% 98%

% of Payroll requests processed 99.2% 99.1% 99.1%

To assure that all the records of the District are maintained with special attention given to the student’s records and all records necessary for proper accountability in the district. Goals: #6 Continue to ensure that the district is fiscally accountable and fiscally efficient Objectives:

1. Upgrade RMO software 2. Scan board minutes & upload current minutes from board secretary 3. Develop plan to address students records 4. Continue to destroy records in compliance with records retail schedule in order to maintain

available space. Performance Measures:

Personnel Allocations:

Expenditure Allocations:

225

RECORD MANAGEMENT ‐ 727

2009 2010 2011 2012 2013


Administration ‐ ‐ ‐ ‐



Total 3.0 3.0 3.0 3.0 3.0

2009 2010 2011 2012 2013





Other Expenses 212,920 213,453 205,542 212,740 160,000

Equipment 1,240 5,797 603 7,472 2,562

Total 546,810$ 499,340$ 483,271$ 503,130$ 424,707$



2011 2012 2013

% of Records Imaged 86% 89% 89%

% of Records Collected 95% 95% 95%

% Destruction of Records on a timely basis 100% 100% 100%

to increase storage space

Number of Training Sessions attended 3 4 4

The Human Resource Department provides administrative support and services for all schools and departments to facilitate the overall human resources functions. The department provides a full range of services to effectively recruit and maintain a quality staff for UISD. Goals: Create a strong employee development, recruitment, training, and retention initiative Objectives:

1. Expand and evaluate teacher recruiting efforts to attract and maintain quality teachers in our growing school district.

2. Continue the improvement of the records management system so that the department records are brought up to date.

3. Focus on streamlining the application, interviewing and employment procedures for professionals and paraprofessionals.

4. Develop a database to meet the new certification requirement mandated by the State Board of Educator Certification.

5. Improve and expand the level of training to employees regarding sexual harassment, ADA, FMLA and other laws, rules and regulations.





HUMAN RESOURCES ‐ 728

2009 2010 2011 2012 2013




Manual Trades / Cooks 3.0 3.0 3.0 3.0 3.0

Total 27.0 32.0 33.0 33.0 32.0

2009 2010 2011 2012 2013


Salary & Employees Benefits 1,451,306$ 1,523,063$ 1,519,919$ 1,574,903$ 1,505,598$



Other Expenses 178,552 143,087 74,404 31,278 55,000

Equipment 1,333 855 599 28,828 2,315

Total 1,753,854$ 1,756,838$ 1,702,035$ 1,775,277$ 1,755,721$


2011 2012 2013

% of NCLB HQ Teacher Status 100% 100% 100%

% of NCLB HQ Teacher Aide Status 100% 100% 100%

% of New Employees Processed 5% 3% 4%

The Purchasing Department is responsible for the acquisition and contract of all supplies, materials, equipment, and / or services for the District. Goals: #6 Continue to ensure that the district is fiscally accountable and fiscally efficient Objectives:

1. Continue training campuses / departments support service staff in requisition input and queries.

2. Cross‐train staff in order to provide better customer service to our campuses, departments, and support service areas.

3. Coordinate a semi‐annual meeting with Accounting to ensure that all purchase orders paid reflect the purchase order and keep each other up to date on possible obstacles in the procurement payment process.

4. Promote Department website. 5. Reach broader base of potential vendors by the use of our website.




227

PURCHASING ‐ 729

2009 2010 2011 2012 2013





Total 8.0 8.0 8.0 8.0 8.0

2009 2010 2011 2012 2013





Other Expenses 34,985 13,532 34,289 12,872 38,130

Equipment 1,764 12,445 2,748 6,106 ‐

Total 424,389$ 451,227$ 441,420$ 428,511$ 382,209$



2011 2012 2013

% Request for Proposals Processed 100% 100% 100%

% of Bids Approved 98% 99% 100%

% of Purchase Orders Processed within 1 day 89% 90% 95%

The Associate Superintendent for Support Services efficiently directs and manages the operation of all the Support Service Divisions including Transportation, Food Services, Facilities Department, and Support Services. Goals: #1 Continue to improve student achievement. #2 Continue efforts to provide a safe and nurturing environment for staff and students #5 Continue to promote community partnerships & parental involvement. Objectives:

1. Transportation – To strive for continual improvements in the equity of field trips distribution to all drivers using the Transportation Operations Manager (TOM) System by continually monitoring and reviewing the system’s trip assignment reports.

2. Support Services – To conduct an accurate and timely physical inventory of all state‐owned textbooks and teaching materials throughout the districts.

3. Food Service – To provide students with menu choices and menus that are delicious and nutritious which students prefer in order to increase our participation.

4. Facilities Department – To manage and monitor the progress of maintaining operating facilities in the most efficient manner in order to provide the best environment necessary for the appropriate delivery of education for children.

Performance Measures: Personnel Allocations:



ASSOCIATE SUPERINTENDENT FOR SUPPORT SERVICES ‐ 730

2009 2010 2011 2012 2013





Total 3.0 5.0 5.0 5.0 5.0

2009 2010 2011 2012 2013





Other Expenses 7,772 6,360 5,981 4,487 4,400

Equipment ‐ 2,242 ‐ ‐ ‐

Total 339,324$ 333,453$ 336,419$ 341,573$ 344,374$

The mission of the Public Relations Office is to provide accurate and immediate information internally and externally, through numerous UISD publications produced by the Communications Department. Goals: #1 Continue to improve student achievement. #2 Continue efforts to provide a safe and nurturing environment for staff and students #5 Continue to promote community partnerships & parental involvement. Objectives:

1. To develop good community relations and generate meaningful two‐way communication with the community.

2. To develop support and partnership programs with parents, businesses, and volunteers. 3. To publicize district events, policies and procedures through the media and through our own

publications and news programs. 4. To lend support to district staff in times of crises, and act as spokesperson when necessary.




229

PUBLIC RELATIONS ‐ 731

2009 2010 2011 2012 2013





Total 6.0 5.0 6.0 6.0 6.0

2009 2010 2011 2012 2013


Salary and Employees Benefits 402,297$ 288,362$ 332,486$ 349,349$ 338,056$

Contracted Services 2,563 1,166 4,347 (1,000) 2,500


Other Expenses 53,400 34,133 47,441 46,782 19,500

Equipment 36,235 26,105 12,406 29,007 1,300

Total 506,611$ 366,192$ 421,618$ 437,975$ 369,656$



2011 2012 2013

Number of Newsletters Issued 12 12 12

Number of Special Events 3 2 3

Tabloid Publications 2 2 2

Goals: #1 Continue to improve student achievement. #2 Continue efforts to provide a safe and nurturing environment for staff and students #3 Continue to increase the district’s graduation and completion rates. #4 Increase participation in advanced academic courses with successful completion of advanced placement exams and increase the SAT / ACT scores. #5 Continue to promote community partnerships & parental involvement. #6 Continue to ensure that the district is fiscally accountable and fiscally efficient. #7 Create a strong employee development, recruitment, training, and retention initiative. Objectives:

1. To obtain information and data that will help in the budgetary, staffing, and facility usage process. 2. To make sure information is accurate for the usage of facility and having enough staff to perform

duties. 3. To make sure we provide all the resources of information to help facilitate the school’s success. 4. To make sure we have an environment that is comfortable for our staff as well as encourage good

working habits. Performance Measures: Personnel Allocations:



PLANNING & DEVELOPMENT ‐ 732

2009 2010 2011 2012 2013





Total 2.0 3.0 3.0 3.0 3.0

2009 2010 2011 2012 2013



Contracted Services ‐ 3,000 3,000 ‐ 3,000


Other Expenses 3,976 3,626 273 1,583 1,128

Equipment ‐ 2,292 973 ‐ ‐

Total 123,338$ 154,243$ 149,927$ 153,339$ 158,284$

To provide guidance and direction to district personnel in the proper handling and accountability of district property and fixed assets. Goals: #6 Continue to ensure that the district is fiscally accountable and fiscally efficient. Objectives:

1. To identify all property to their correct account code and to utilize the Texas Resource Guide as well as the district’s capitalization policy.

2. To reconcile and post monthly fixed asset transfers 3. To properly handle and account for district fixed assets which were lost, stolen, damaged,

destroyed, or sold in surplus sales. 4. To conduct yearly inventory counts in areas such as musical instruments, athletics, and

computers. Performance Measures:



231

FIXED ASSETS ‐ 733

2009 2010 2011 2012 2013





Total 6.0 6.0 6.0 6.0 6.0

2009 2010 2011 2012 2013





Other Expenses 1,957 1,861 3,078 1,811 1,975

Equipment 32,027 3,102 10,243 2,115 ‐

Total 338,447$ 327,650$ 333,209$ 324,224$ 327,222$



2011 2012 2013

% of Disposal Items 98% 98% 98%

% of Items Stored 95% 96% 96%

% of Inventory Audits Performed 99% 98% 98%

The Division of Finance provides the vision and leadership for all budget, financial, risk management, tax office, federal programs, and grants administration operations of the District under the direction of the Assistant Superintendent for Business and Finance. Goals: #6 Continue to ensure that the district is fiscally accountable and fiscally efficient. Objectives:

1. To support a budget process that stresses accountability of resources. 2. To monitor expenditures of district resources and assure compliance with local, state, and federal

law. 3. Meet with District’s brokers and depository bank to assure bond proceeds are being invested

effectively, to assure interest earnings without placing the District in an arbitrage liability state. 4. To research various alternative methods of funding to address the District’s growth. 5. To provide a financial support system that will enable the district to carry on its goals and

objectives. Performance Measures: Personnel Allocations:



ASSISTANT SUPERINTENDENT FOR BUSINESS & FINANCE ‐ 734

2009 2010 2011 2012 2013





Total 2.0 2.0 2.0 2.0 2.0

2009 2010 2011 2012 2013



Contracted Services ‐ 7,161 10,522 6,757 10,000

Supplies and materials 4,527 880 382 440 4,603

Other Expenses 13,894 12,247 14,214 2,848 12,765

Equipment 874 262 ‐ ‐ ‐

Total 188,946$ 195,441$ 202,894$ 189,997$ 200,030$

The Internal Audit Department conducts quality independent and objective reviews of United Independent School District operations and procedures and reports finding and recommendations to the Board of Trustees. Goals: #6 Continue to ensure that the district is fiscally accountable and fiscally efficient. Objectives:

1. Evaluate financial and operational procedures for adequacy of internal controls and provide advice and guidance on control aspects of new policies, systems, processes, and procedures.

2. Determine the accuracy and propriety of financial transactions. 3. Determine the level of compliance with policies and procedures, state, and federal laws, and

government regulations. 4. Provide assistance and coordinate audit effort with the external auditors. 5. Investigate fiscal misconduct.




233

INTERNAL AUDITOR ‐ 735

2009 2010 2011 2012 2013





Total 6.0 6.0 6.0 6.0 6.0

2009 2010 2011 2012 2013





Other Expenses 7,352 8,867 4,751 6,052 8,175

Equipment 5,456 ‐ ‐ ‐ ‐

Total 370,225$ 378,226$ 380,367$ 401,548$ 404,132$



2011 2012 2013

Number of Campus & Student Activity Audits 28 28 28

Number of Non‐Campus Audits 23 23 23

Number of Trainings hosted 5 3 3

Number of Audit Plans 1 1 1

Number of Staff Development Attended* 155 hours 160 hours 160 hours

5 staff

members

5 staff

members

5 staff

members

* Does not include district sponsored staff development.

Risk Management coordinates all insurance policies and resulting claims. The department provides resources for the property, auto liability, and other insurance programs. Goals: #2 Continue efforts to provide a safe and nurturing environment for staff and students #7 Create a strong employee development, recruitment, training, and retention initiative. Objectives:

1. Implement legislated changes in the Worker’s Compensation program and monitor their affect on loss run data.

2. Re‐align safety training programs to address prevalent and current accidents identified through trend analysis.

3. Insure continued safe work habits of employees by reviewing and revising the District Safety Manual.

4. Transfer the District Worker’s Compensation records to CD format. 5. Add a pre‐paid legal insurance program to the employee insurance program.





RISK MANAGEMENT ‐ 736

2009 2010 2011 2012 2013





Total 10.0 11.0 12.0 12.0 12.0

2009 2010 2011 2012 2013





Other Expenses 1,769,646 1,843,688 2,000,297 2,135,040 2,172,006

Equipment 7,390 20,252 7,639 19,652 4,031

Total 2,292,394$ 2,397,606$ 2,570,586$ 2,789,062$ 2,821,249$


2011 2012 2013

Health Insurance 0.88 0.89 0.90

Property & Casualty Insurance 0.75 0.76 0.77

Student Insurance 0.50 0.51 0.51

Worker's Compensation Insurance 0.70 0.71 0.71

Life Insurance 1.40 1.41 1.43

The Curriculum and Instruction department provides leadership in and coordinates services for the development, design and delivery of the District’s curriculum for all students in the United ISD schools. Goals: #1 Continue to improve student achievement. #3 Continue to increase the district’s graduation and completion rates. #4 Increase participation in advanced academic courses with successful completion of advanced placement exams and increase the SAT / ACT scores. #5 Continue to promote community partnerships & parental involvement. Objectives:

1. Continue to improve student achievement and continue to increase the districts graduation and completion rate.

2. Develop and implement library curriculum for elementary and middle schools 3. Develop and implement Keystone curriculum for all freshmen students. 4. Develop and implement increased Career and Technology course offerings. 5. Continue the ninth grade student success initiative.




235

ASSOCIATE SUPERINTENDENT FOR CURRICULUM & INSTR. ‐ 801

2009 2010 2011 2012 2013





Total 8.0 9.0 9.0 9.0 9.0

2009 2010 2011 2012 2013





Other Expenses 28,782 31,405 12,140 13,935 16,600

Equipment ‐ 564 ‐ 561,582 800

Total 548,340$ 562,076$ 563,888$ 1,163,440$ 670,672$



2011 2012 2013

% of TAKS Testing Population 98% 98% 99%

% Math TAKS 80% 81% 82%

% Writing TAKS 90% 91% 92%

% Social Studies 92% 93% 94%

% Science TAKS 75% 76% 77%

% Reading TAKS 82% 83% 84%

The Secondary Education department provides leadership in and coordinates services for the development, design, and delivery of the District’s curriculum for all students in the United ISD schools. Goals: #1 Continue to improve student achievement. #2 Continue efforts to provide a safe and nurturing environment for staff and students #3 Continue to increase the district’s graduation and completion rates. #4 Increase participation in advanced academic courses with successful completion of advanced placement exams and increase the SAT / ACT scores. #5 Continue to promote community partnerships & parental involvement. #6 Continue to ensure that the district is fiscally accountable and fiscally efficient. #7 Create a strong employee development, recruitment, training, and retention initiative. Objectives:


2. Develop and implement library curriculum for elementary and middle schools 3. Develop and implement Keystone curriculum for all freshmen students. 4. Develop and implement increased Career and Technology course offerings. 5. Continue the ninth grade student success initiative.




SECONDARY EDUCATION ‐ 802

2009 2010 2011 2012 2013


Administration 16.0 16.0 16.0 16.0 16.0



Total 22.0 22.0 20.0 20.0 20.0

2009 2010 2011 2012 2013



Contracted Services 910 30,439 578 832,812 1,397,755


Other Expenses 50,435 63,776 71,415 70,643 58,125

Equipment 4,630 11,206 ‐ ‐ ‐

Total 595,916$ 746,823$ 718,296$ 1,665,820$ 2,327,853$

Goals: #1 Continue to improve student achievement. #2 Continue efforts to provide a safe and nurturing environment for staff and students #3 Continue to increase the district’s graduation and completion rates. #5 Continue to promote community partnerships & parental involvement. #6 Continue to ensure that the district is fiscally accountable and fiscally efficient. #7 Create a strong employee development, recruitment, training, and retention initiative. Objectives:

1. Continue to improve student achievement and to promote student participation. 2. Develop and implement library curriculum for elementary and middle schools 3. Maximize the efficient daily operation of a campus by providing support as an extension of the

administration's effort once reasonable measures have been taken. Performance Measures: Personnel Allocations:


237

ELEMENTARY EDUCATION ‐ 803

2009 2010 2011 2012 2013


Administration 13.0 17.0 17.0 17.0 17.0



Total 18.0 22.0 22.0 21.0 21.0

2009 2010 2011 2012 2013



Contracted Services ‐ ‐ 680 92,188 300,000


Other Expenses 17,224 14,477 12,838 8,653 14,180

Equipment ‐ 4,398 2,380 3,125 9,580

Total 563,078$ 543,714$ 564,888$ 640,979$ 826,426$


Goals: #1 Continue to improve student achievement. #3 Continue to increase the district’s graduation and completion rates. #4 Increase participation in advanced academic courses with successful completion of advanced placement exams and increase the SAT / ACT scores. #5 Continue to promote community partnerships & parental involvement. #6 Continue to ensure that the district is fiscally accountable and fiscally efficient. Objectives:


2. Develop and implement testing curriculum for all schools 3. Develop programs with campus coordinators geared toward helping student achieve success in

passing state mandated examinations, AP examinations, and college entry examination Performance Measures: Personnel Allocations:



INSTRUCTIONAL ACCOUNTABILITY ‐ 804

2009 2010 2011 2012 2013





Total 14.0 13.0 12.0 10.0 10.0

2009 2010 2011 2012 2013





Other Expenses 15,872 18,475 13,359 17,423 15,300

Equipment 1,035 19,705 3,333 13,583 6,604

Total 724,762$ 774,984$ 1,038,489$ 881,494$ 953,683$

The Campus Intervention department provides leadership in and coordinates services for the development, design and delivery of the District's concern for all students safety in the United ISD schools. Goals: #1 Continue to improve student achievement. #3 Continue to increase the district’s graduation and completion rates. #4 Increase participation in advanced academic courses with successful completion of advanced placement exams and increase the SAT / ACT scores. #5 Continue to promote community partnerships & parental involvement. #6 Continue to ensure that the district is fiscally accountable and fiscally efficient. Objectives: Performance Measures: Personnel Allocations:


239

CAMPUS INTERVENTION ‐ 805

2009 2010 2011 2012 2013


Administration ‐ ‐ 0.5 1.0 1.0

Clerical / Technical ‐ 1.0 1.0 2.0 2.0


Total ‐ 1.0 1.5 3.0 3.0

2009 2010 2011 2012 2013


Salary and Employees Benefits ‐$ 19,576$ 41,138$ 86,550$ 80,588$

Contracted Services 14,580 3,003 ‐ ‐ 51,004


Other Expenses 1,862 1,956 2,683 16,050 7,550

Equipment ‐ ‐ ‐ 1,000 ‐

Total 68,883$ 91,861$ 120,228$ 125,068$ 158,042$


Student Relations/Parental Inv. ensures all procedures, as mandated by TEC, Chapter 37, (Discipline, Law and Order) are followed. All placement/expulsions packets received are checked for compliance with state and local requirements. Goals: #1 Continue to improve student achievement. #2 Continue efforts to provide a safe and nurturing environment for staff and students #3 Continue to increase the district’s graduation and completion rates. #4 Increase participation in advanced academic courses with successful completion of advanced placement exams and increase the SAT / ACT scores. #5 Continue to promote community partnerships & parental involvement. Objectives:

1. Coordinate with MIS Department to generate absence reports. 2. Provide Justice of the peace with space, manpower and technology in efforts to enforce

compulsory attendance law. 3. Schedule training and improve the effectiveness of Attendance Officers. 4. Verifying Host Letters, Power of Attorney documents and Residency checks. 5. Maintain records of all students at the Alternative Education Program and JJAEP.




STUDENT RELATIONS ‐ 831

2009 2010 2011 2012 2013





Total 4.0 4.0 4.0 3.0 3.0

2009 2010 2011 2012 2013





Other Expenses 12,735 25,081 11,539 23,973 28,120

Equipment 3,320 3,412 2,139 1,594 ‐

Total 222,064$ 247,154$ 218,919$ 649,290$ 599,642$

The Special Education Program is designed to provide a free appropriate public education for students with disabilities which interfere with educational functioning, ranging in ages from 3 through 21. Goals: #1 Continue to improve student achievement. #3 Continue to increase the district’s graduation and completion rates. #5 Continue to promote community partnerships & parental involvement. Objectives:

1. Monitor the continuum of educational services available to students in special programs to ensure that student’s needs are being met.

2. Disseminate information regarding laws and guidelines for special programs to administrators, teachers, staff, parents and community.

3. Provide staff development on federal and state requirements. 4. Provide training on districts procedures and documentation. 5. Keep abreast of the most current legal decisions affecting the education of students in special

programs. Performance Measures:



241

SPECIAL EDUCATION ‐ 832

2009 2010 2011 2012 2013


Administration 42.0 42.0 42.0 41.0 41.0



Total 75.0 75.0 74.0 73.0 73.0

2009 2010 2011 2012 2013


Salary and Employees Benefits 4,508,011$ 4,389,456$ 4,295,144$ 4,450,419$ 4,565,287$



Other Expenses 10,665 50,213 10,663 18,181 46,200

Equipment 7,178 12,236 2,499 21,802 45,000

Total 4,679,822$ 4,531,820$ 4,425,227$ 4,660,691$ 4,989,546$



2011 2012 2013

% of Students with Special Ed. Needs 8% 8% 9%

% of TAKS Particiaption for all students 99.60% 99% 100%

% of TAKS‐Alt Met >99% 99% 99%

% of Students Requiring Accelerated Instru 95% 96% 95%

# of Special Ed. Graduates 304 310 325

The mission of the Pregnancy, Education, and Parenting (PEP) Program is to enable school‐age parents, through education, to become self‐sufficient, responsible, job‐oriented citizens. Goals: #1 Continue to improve student achievement. #3 Continue to increase the district’s graduation and completion rates. #5 Continue to promote community partnerships & parental involvement. Objectives:

1. Collaborate with local community organizations to obtain local resources for teen parents and their children.

2. Incorporate the paternity/parenthood project (PAPA) of the attorney general's office into our high schools curricula.

3. Collaborate with technology department to obtain or purchase ports for Nova Net to be accessible to students receiving Home Instruction.

4. Provide an educational retreat for PEP students during the fall semester to include topics such as self‐esteem, domestic violence and car safety seats.





PREGNANCY, EDUCATION & PLANNING (PEP) ‐ 833

2009 2010 2011 2012 2013





Total 14.0 7.0 7.0 6.0 6.0

2009 2010 2011 2012 2013





Other Expenses 15,052 12,398 10,232 11,987 16,000

Equipment 2,980 1,766 1,407 ‐ ‐

Total 419,420$ 410,632$ 440,238$ 376,793$ 360,520$


2011 2012 2013

Number of Students in the PEP Program 125 100

% of Students in PEP Program completing High Schoo 87% 89%

% of students attending planned parenthood classes 97% 95%

Career and Technology Education is part of the Enrichment Curriculum as required by the Texas Education Agency. United ISD offers programs in all secondary schools in grades 7‐12th. Goals: #1 Continue to improve student achievement. Objectives:

1. Provide additional opportunities for students to develop and demonstrate knowledge and skills necessary through a rigorous CATE program.

2. Provide a quality guidance and counseling program. 3. Plan, develop and implement partnerships that support efforts to help students develop basic

knowledge and skills necessary for students to succeed. 4. Provide students with opportunities to participate in an academically rigorous curriculum to

enable them to achieve their potential and participate fully in the economic and educational opportunities of the state and the nation.

5. Plan, develop and implement professional development opportunities for all teachers, administrators and counselors and other education partners that enable participants to provide a quality education for all students.




243

CAREER & TECHNOLOGY ‐ 838

2009 2010 2011 2012 2013



Clerical / Technical ‐ ‐ ‐ ‐ ‐


Total 1.0 2.0 3.0 3.0 2.5

2009 2010 2011 2012 2013



Contracted Services 8,941 7,540 300 44,978 475


Other Expenses 61,477 182,665 79,903 60,209 40,874

Equipment 5,126 173,198 29,784 ‐ ‐

Total 258,508$ 571,753$ 372,141$ 369,686$ 310,565$



2011 2012 2013

% of Career & Technology Graduates 11% 15% 17%

% of Career & Technology Drop Out Rate 0.20% 0.40% 0.30%

% of College‐Ready Graduates 54% 53% 55%

To provide the necessary foundation and continuing education to deliver an effective Pre‐K‐12 program for the students in the United Independent School District. Goals: #1 Continue to improve student achievement. #2 Continue efforts to provide a safe and nurturing environment for staff and students #3 Continue to increase the district’s graduation and completion rates. #5 Continue to promote community partnerships & parental involvement. Objectives:

1. Provide curriculum‐based instruction to students in need of assistance. 2. Provide individual and group education/intervention sessions at all schools. 3. To conduct a comprehensive needs assessment resulting in an action plan for the implementation

of effective staff development. Performance Measures:




BILINGUAL/ESL DUAL/FOREIGN LANGUAGE ‐ 871

2009 2010 2011 2012 2013





Total 2.0 2.0 2.0 2.0 2.0

2009 2010 2011 2012 2013



Contracted Services 1,925 ‐ ‐ 26,920 30,000


Other Expenses 2,897 4,251 1,978 3,010 150

Equipment 99 3,371 8,339 ‐ ‐

Total 274,493$ 316,279$ 345,651$ 257,961$ 311,144$


2011 2012 2013

LEP Attendance Rate 97.1 97.5 97.6

LEP Completion Rate 57.0 57.1 57.2

LEP Drop out Rate 2.0 2.0 2.0

TAKS District Performance 54.0 54.1 54.3

LEP Commended 7.0 6.5 6.9

Retention 6.9 7.0 7.0

Guidance and Counseling department provides the necessary foundation and continuing education to deliver an effective Pre‐K‐12 guidance and counseling program for the students in the United Independent School District. Goals: #1 Continue to improve student achievement. #2 Continue efforts to provide a safe and nurturing environment for staff and students #3 Continue to increase the district’s graduation and completion rates. #4 Increase participation in advanced academic courses with successful completion of advanced placement exams and increase the SAT / ACT scores. #5 Continue to promote community partnerships & parental involvement. Objectives:

1. To increase awareness and understanding of physical, psychological and social effects/consequences of Drug & Alcohol use for faculty, parents and students at UISD.

2. Provide curriculum‐based instruction to all Mid. Sch. students & faculty. 3. Establish an education schedule for students & faculty. 4. Provide individual and group education/intervention sessions at all High Schools. 5. Provide classroom presentation at all High Schools dealing with various issues of substance

abuse. Performance Measures: Personnel Allocations:


245

GUIDANCE & COUNSELING ‐ 872

2009 2010 2011 2012 2013





Total 7.0 7.0 7.0 7.0 5.0

2009 2010 2011 2012 2013



Contracted Services ‐ ‐ ‐ ‐ 50,000


Other Expenses 1,460 1,905 2,984 2,013 3,398

Equipment ‐ 722 748 599 1,022

Total 491,029$ 530,981$ 522,983$ 533,218$ 519,027$


The United ISD Grant Administration Department is dedicated to researching and applying for funding sources that may be available to the District in order to enhance students' education and the facilities in which they learn. Goals: #1 Continue to improve student achievement. #3 Continue to increase the district’s graduation and completion rates. #6 Continue to ensure that the district is fiscally accountable and fiscally efficient. Objectives:

1. Research various sources of funding that may be available to school districts. 2. Prepare proper documentation in order to secure sources of funding that the District may qualify

for. 3. Assist other departments in researching for available funds.





GRANT ADMINISTRATION ‐ 873

2009 2010 2011 2012 2013





Total 3.0 3.0 3.0 2.0 2.0

2009 2010 2011 2012 2013



Contracted Services 2,341 2,211 2,211 111 ‐

Supplies and materials 4,199 4,556 551 4,752 4,370

Other Expenses 7,640 3,844 3,258 2,976 2,450

Equipment 2,879 1,666 913 1,145 585

Total 212,555$ 214,444$ 175,080$ 141,971$ 135,154$


2011 2012 2013

Number of Grant Applications filed 50 50

% of Grants Received 92% 95%

Number of Grant Writing Trainings Attended 2 1

The United ISD Staff/Prof Development department provides training programs to aid teachers on up to date methods of instructing children in achieving their maximum potential. Goals: #1 Continue to improve student achievement. #3 Continue to increase the district’s graduation and completion rates. #6 Continue to ensure that the district is fiscally accountable and fiscally efficient. #7 Create a strong employee development, recruitment, training, and retention initiative. Objectives:

1. Maintain District Compliance and Effectiveness standards. 2. Increase student achievement on TAKS, ACT and SAT. 3. Continue to reduce dropout rate. 4. Increase percentage attending college or university.



247

STAFF/PROFESSIONAL DEVELOPMENT ‐ 874

2009 2010 2011 2012 2013


Administration ‐ ‐ ‐ ‐ ‐

Clerical / Technical ‐ ‐ ‐ ‐ ‐


Total ‐ ‐ ‐ ‐ ‐

2009 2010 2011 2012 2013


Salary and Employees Benefits 2,328$ 2,464$ 600$ 8,727$ 2,300$

Contracted Services ‐ ‐ ‐ 17,950 4,000


Other Expenses 1,777 5,254 776 869 2,250

Equipment 38,430 654 904 ‐ 757

Total 99,924$ 33,041$ 12,356$ 55,534$ 38,351$


The United ISD Instructional Department provides an academic program which allows every child to achieve their maximum potential. Goals: #1 Continue to improve student achievement. #3 Continue to increase the district’s graduation and completion rates. #5 Continue to promote community partnerships & parental involvement. Objectives:

1. Provide students with opportunities to participate in an academically rigorous curriculum to enable them to achieve their potential and participate fully in the economic and educational opportunities of the state and the nation.





GIFTED & TALENTED ‐ 875

2009 2010 2011 2012 2013



Clerical / Technical ‐ 1.0 1.0 1.0 1.0

Manual Trades / Cooks ‐ ‐ ‐ ‐

Total 2.0 3.0 3.0 3.0 3.0

2009 2010 2011 2012 2013





Other Expenses 1,010 13,491 1,930 1,010 38,668

Equipment ‐ 183 1,626 ‐ ‐

Total 297,773$ 330,669$ 305,590$ 369,995$ 526,435$


2011 2012 2013

To sustain the state mandate of 7% GT popu 100% 100% 100%

Promote research based on staff dev. To ass 50% 50% 55%

% AP/IB Results Tested 17% 18% 20%

% SAT/ACT Results Tested 59.70% 60.89% 62.11%

% SAT/ACT At/Above Criterion 10.30% 10.51% 10.72%

Federal and State Compensatory Programs are designed to improve educational opportunities for students and to enable the students to meet the state's challenging content and performance standards. Goals: #1 Continue to improve student achievement. #2 Continue efforts to provide a safe and nurturing environment for staff and students #3 Continue to increase the district’s graduation and completion rates. #5 Continue to promote community partnerships & parental involvement. Objectives:

1. To ensure that compensatory funds are used to establish instructional programs that will improve student achievement.

2. To monitor compensatory programs by gathering student data to ensure student achievement. 3. To provide parents and community members the opportunity to participate in instructional

parenting activities that will enhance the education of their children. 4. To ensure that compensatory funds are used to provide supplemental professional development

activities that will enhance the district's professional development program. Performance Measures: Personnel Allocations:


249

STATE & FEDERAL PROGRAMS ‐ 878

2009 2010 2011 2012 2013





Total 9.0 9.0 9.0 10.0 10.0

2009 2010 2011 2012 2013





Other Expenses 4,049 8,282 16,302 4,804 17,929

Equipment 599 40,494 145 2,067 ‐

Total 251,571$ 301,564$ 278,889$ 244,873$ 244,648$


United ISD believes that the integration of technology in the curriculum is a vital element in the future success of all its students. Goals: #1 Continue to improve student achievement. #2 Continue efforts to provide a safe and nurturing environment for staff and students #3 Continue to increase the district’s graduation and completion rates. #4 Increase participation in advanced academic courses with successful completion of advanced placement exams and increase the SAT / ACT scores. #5 Continue to promote community partnerships & parental involvement. #6 Continue to ensure that the district is fiscally accountable and fiscally efficient. #7 Create a strong employee development, recruitment, training, and retention initiative. Objectives:

1. To improve the District's ability to develop and get on strategic business opportunities by bringing together the right information to the right people.

2. To develop a "paperless" environment by creating digital forms and applications. 3. To continue to obtain high accountability ratings on the accuracy of the District's data on PEIMS

standards. 4. To maintain the District's network infrastructure that can support data, video and voice

applications for student achievement and fiscal accountability. Performance Measures:



INFORMATION & TECHNOLOGY ‐ 880

2009 2010 2011 2012 2013


Administration 21.0 21.0 21.0 19.0 19.0



Total 79.0 79.0 75.0 71.0 71.0


2011 2012 2013

Number of Work Orders (Avg per Day) 615 621.15 627.362

Number of SPA Messages Blocked (Avg per 327000 330270 333573

Number of E‐Mails (Avg per Day) 72000 72720 73447.2

Voice, Data & Video (Uptime) 99.5% 100% 100%

Voice & Data Clarity (Avg per Day) 7000 7070 7140.7

8 PRI's & 128 Pots Lines (Uptime) 99.9% 99.8% 100.0%

H323 Video Streaming T‐1 Transport (Uptim 99.9% 99.8% 99.8%


251

INFORMATION & TECHNOLOGY ‐ 880

2009 2010 2011 2012 2013



Contracted Services 813,191 1,179,911 893,062 408,494 899,370


Other Expenses 37,600 25,485 15,227 19,566 20,700

Equipment 498,725 201,370 169,833 122,725 33,000

Total 5,327,448$ 5,556,151$ 5,093,358$ 4,776,674$ 4,916,989$


The UISD School Health Program believes that school health is a combination of comprehensive health services, health education and a healthful school environment, which serves not only students, but also parents, school personnel and the community at large. Emphasis is placed in four major health areas: prevention, promotion, health education and screening. Goals: #2 Continue efforts to provide a safe and nurturing environment for staff and students #5 Continue to promote community partnerships & parental involvement. Objectives:

1. Provide a system for dealing with acute and chronic medical situations. 2. Provide mandated screening and immunization monitoring. 3. Provide a healthful and safe school environment that facilitates learning. 4. Provide comprehensive and appropriate health education. 5. Coordinate employee wellness activities and services.




HEALTH SERVICES ‐ 881

2009 2010 2011 2012 2013





Total 3.0 3.0 3.0 2.0 2.0

2009 2010 2011 2012 2013





Other Expenses 19,059 17,724 10,790 17,778 10,367

Equipment 1,736 1,516 78,048 3,576 1,051

Total 300,485$ 315,404$ 374,488$ 271,215$ 225,185$

Ensure all procedures, as mandated by TEC, Chapter 37, (Discipline, Law and Order) are followed. All placement/expulsions packets received are checked for compliance with state and local requirements. Goals: #2 Continue efforts to provide a safe and nurturing environment for staff and students #5 Continue to promote community partnerships & parental involvement Objectives: Performance Measures:



253

DROUP OUT RECOVERY ‐ 882

2009 2010 2011 2012 2013





Total 3.0 4.0 6.0 9.0 9.0

2009 2010 2011 2012 2013



Contracted Services 1,464 3,575 300 6,343 56,041


Other Expenses 4,728 7,967 4,158 8,279 5,200

Equipment 407 407 2,567 2,233 ‐ Total 278,454$ 291,442$ 406,728$ 530,845$ 577,882$



2011 2012 2013

Ensure students are filed in court as per TECWeekly Weekly Weekly

Ensure students are coded correctly as per T Weekly Weekly Weekly

Monitor student absences (3 or more unexc Weekly Weekly Weekly

Monitor Truancy reports Weekly Weekly Weekly

% of Drop Out Rate 0.70% 0.60% 0.50%

The Fine Arts Dept. of UISD strives to make music, art, theatre arts, and dance an integral part of the services provided for over 20,000 students participating in our district. Goals: #1 Continue to improve student achievement. #3 Continue to increase the district’s graduation and completion rates. #5 Continue to promote community partnerships & parental involvement. Objectives:

1. Provide staff development via consultants for fine arts personnel in Art, Band, Choir, Theatre Arts, Elementary Music, Cheer/Dance, and Orchestra.

2. Write curriculum in Band 6‐12, Choir 6‐12, Orchestra 6‐12, and align the curriculum to the TEKS. 3. Obtain state and nationally ranked consultants in the areas of music, dance and theatre arts to

assist and expand the knowledge base of our UIL programs. 4. Organize and sponsor fine arts events district wide to promote student participation. 5. Purchase technology and audio/video equipment for use in the new fine arts auditorium which in

turn will be for promoting fine arts events district wide. Performance Measures:




FINE ARTS DEPARMTNET ‐ 890

2009 2010 2011 2012 2013





Total 7.0 7.0 7.0 7.0 7.0

2009 2010 2011 2012 2013





Other Expenses 6,428 12,824 7,332 10,327 28,250

Equipment 25,674 31,676 50,477 21,269 ‐

Total 394,743$ 417,609$ 445,577$ 418,000$ 418,258$


2011 2012 2013

Students Performance in Regionals 69 69.69 70.3869

Bands will improve UIL participation 6 5 5

by earning Sweepstakes

Efficient repair services 198 207 207

The Athletic Department provides a program of competitive athletics for students in grades 7‐12 in 4 high schools and 9 middle schools with a variety of sports for male and female students including: Baseball, Basketball, Cross Country, Football, Golf, Soccer, Softball, Swimming, Tennis, Track, and Volleyball. Goals: #1 Continue to improve student achievement. #3 Continue to increase the district’s graduation and completion rates. #5 Continue to promote community partnerships & parental involvement. Objectives:

1. Provide as many programs as possible to involve students in extra‐curricular activities as an extension of the school day.

2. Provide support to campuses and coaches in order to best suit the needs of student athletes within the limits of the approved budget.

3. Provide purchase orders to all head coaches in a timely manner. 4. Provide the Human Resource Dept. and Campus Principals with recommendations for Coaches

and Athletic Trainers. 5. Provide all programs with safe playing fields and courts within the limit of the approved budget.



255

ATHLETICS DEPARTMENT ‐ 899

2009 2010 2011 2012 2013


Salary and Employees Benefits 936,374$ 978,950$ 914,518$ 892,669$ 1,289,093$



Other Expenses 25,868 44,475 29,257 23,800 33,464

Equipment 423,460 314,167 90,548 2,044,262 13,446

Total 1,625,346$ 1,551,299$ 1,327,950$ 3,205,653$ 1,505,238$

2009 2010 2011 2012 2013





Total 19.0 19.0 19.0 20.0 20.0


District wide ‐ All Levels coordinates funds for various stipends given to teachers with special certifications, targeted schools, superintendent's initiatives, and district wide utilities. Goals: #1 Continue to improve student achievement #2 Continue efforts to provide a safe and nurturing environment for staff and students #3 Continue to increase the district’s graduation and completion rates #6 Continue to ensure that the district is fiscally accountable and fiscally efficient #7 Create a strong employee development, recruitment, training, and retention initiative Objectives: Performance Measures: Personnel Allocations: N/A Expenditure Allocations:


DISTRICT WIDE ‐ 900

2009 2010 2011 2012 2013



Contracted Services 2,799,160 3,128,416 3,268,439 3,106,376 2,342,722 Supplies and materials 847,143 6,100,938 862,283 860,748 1,399,858

Other Expenses 791,882 910,530 977,350 804,747 770,850

Debt Payments 2,874,850 3,041,296 2,621,894 2,564,641 3,739,193

Equipment 2,726,813 1,864,603 5,876,290 4,014,684 155,476

Total 25,391,351$ 30,853,266$ 28,899,822$ 24,221,032$ 15,068,481$

The Print Shop provides the reproduction of over 8.5 million copies a year and over 2 million for the start of the scholastic year. Goals: #1 Continue to improve student achievement #6 Continue to ensure that the district is fiscally accountable and fiscally efficient Objectives:

1. Create a communication stream that will allow Print Services to notify the originator on the time of the request job.

2. Set up online form request. 3. Establish efficiencies that will create standards for print jobs. 4. Create alternatives in operations, promotion and services. 5. Try to implement a Charge Back System of operations.



257

PRINTING SERVICES ‐ 908

2009 2010 2011 2012 2013





Total 3.0 3.0 2.0 2.0 2.0

2009 2010 2011 2012 2013





Other Expenses ‐ ‐ ‐ ‐ ‐

Equipment ‐ 23,810 5,068 ‐ ‐ Total 220,439$ 267,381$ 193,653$ 214,359$ 221,415$


The Support Services Department is responsible for but not limited to the following activities: Warehousing ‐ Inventory Supplies, Receiving / Shipping / Inter‐District ‐Mail System, Custodial Services, Textbooks management, Fixed Assets Movement, Print Services, and Student Enrollment Projections Goals: #1 Continue to improve student achievement Objectives:

1. To foster an environment of team work and accountability with a customer services attitude in order to provide the highest quality services

2. Provide staff development in the areas of technology and organization 3. Work with campus to reduce the liability of lost textbooks & materials 4. Develop a price Competitive Inventory to support operations




SUPPORT SERVICES ‐ 911

2009 2010 2011 2012 2013





Total 22.0 23.0 23.0 23.0 23.0

2009 2010 2011 2012 2013





Other Expenses 4,109 3,706 2,830 1,709 ‐

Equipment 60,891 2,544 9,386 149,251 ‐

Total 1,110,257$ 987,622$ 948,541$ 1,125,127$ 961,053$

The mission of the Facilities Division is to provide each child with an equal opportunity to acquire a quality education by providing a comfortable environment that allows teachers to teach and students to learn. Goals: #2 Continue efforts to provide a safe and nurturing environment for staff and students Objectives: Performance Measures: Personnel Allocations:


259

ENERGY/ENVIRONMENTAL MANAGEMENT ‐ 934

2009 2010 2011 2012 2013





Total 8.0 8.0 8.0 8.0 8.0

2009 2010 2011 2012 2013





Other Expenses 4,771 17,625 3,703 4,663 9,760

Equipment 63,671 5,476 11,521 (1,106) ‐

Total 654,939$ 613,339$ 614,904$ 598,727$ 572,971$


The mission of the Facilities Division is to provide each child with an equal opportunity to acquire a quality education by providing a comfortable environment that allows teachers to teach and students to learn. Goals: #2 Continue efforts to provide a safe and nurturing environment for staff and students Objectives:

1. Complete Building Maintenance Work Request in an efficient manner by purchasing needed maintenance materials and supplies promptly and scheduling all work orders effectively

2. Achieve employee productivity of 65% by minimizing travel time, scheduling work efficiently, and reducing downtime

3. Install a Warehouse Materials Bar‐coding System to reduce Warehouse Inventory cost 4. Reduce monthly Work Orders Backlog by installing computerized Work Order Software to

monitor and control maintenance work 5. Implement all capital improvement projects at all schools to improve Facilities




CONSTRUCTION MANAGEMENT ‐ 935

2009 2010 2011 2012 2013





Total 2.0 3.0 5.0 5.0 5.0

2009 2010 2011 2012 2013





Other Expenses 305 13,600 5,305 3,304 2,325

Equipment 185,881 1,762,320 2,048,322 814,984 757,228

Total 382,219$ 2,314,643$ 2,389,275$ 1,127,747$ 1,090,075$

The mission of the Facilities Division is to provide each child with an equal opportunity to acquire a quality education by providing a comfortable environment that allows teachers to teach and students to learn. Goals: #2 Continue efforts to provide a safe and nurturing environment for staff and students Objectives:

1. Complete Building Maintenance Work Request in an efficient manner by purchasing needed maintenance materials and supplies promptly and scheduling all work orders effectively

2. Achieve employee productivity of 65% by minimizing travel time, scheduling work efficiently, and reducing downtime

3. Install a Warehouse Materials Bar‐coding System to reduce Warehouse Inventory cost 4. Reduce monthly Work Orders Backlog by installing computerized Work Order Software to

monitor and control maintenance work 5. Implement all capital improvement projects at all schools to improve Facilities




261

PLANT MAINTENANCE ‐ 936

2009 2010 2011 2012 2013





Total 185.0 166.0 164.0 163.0 163.0

2009 2010 2011 2012 2013




Supplies and materials 1,468,841 1,749,827 1,409,932 1,651,139 1,632,389

Other Expenses 22,082 25,817 9,729 10,444 16,000

Equipment 1,883,339 541,236 425,785 426,712 27,973

Total 10,180,575$ 9,448,522$ 8,394,828$ 8,991,903$ 8,728,573$



2011 2012 2013

% of Work Orders ‐ Received 100% 100% 100%

% of Work Orders ‐ Processed 94% 96% 95%

% of Purchase Orders ‐ Delivered 98% 95% 99%

Number of Alarm System Emergencies

The Transportation Department's main objective is to provide the highest quality of student transportation services in support of the educational programs of the District in the safest and most cost efficient manner through continual equipment maintenance and employee training. Goals: #2 Continue efforts to provide a safe and nurturing environment for staff and students Objectives:

1. To provide all transportation employees with an opportunity for personal and professional development through quality training in an effort to improve the services provided.

2. To fully utilize the Edulog Transportation software package to design the most efficient school bus routes and schedules incorporating the District guidelines thus resulting in operating savings to the District.

3. To provide crises training such as: Passenger Assistance Techniques (PAT), adult/child CPR, and first aid for bus drivers, bus monitors and bus security for the benefit of all the bus riders

4. To strive for continual improvement for all drivers using the Transportation Operations Manager (TOMS).




TRANSPORTATION ‐ 937

2009 2010 2011 2012 2013





Total 335.0 417.0 365.0 316.0 316.0

2009 2010 2011 2012 2013




Supplies and materials 1,322,269 1,866,741 2,386,771 2,235,956 3,100,542

Other Expenses (2,060,773) (2,030,232) (1,996,369) (1,915,329) (2,257,950)

Equipment 3,463,048 260,931 1,050,244 1,673,710 ‐

Total 14,412,229$ 12,114,698$ 13,055,183$ 14,628,698$ 12,635,941$

Our Custodial Service area is involved with the training of all new and current personnel. We also provide repair of all district‐wide equipment. In addition, we handled the replacement of staff due to loss of time of permanent staff. Goals: #2 Continue efforts to provide a safe and nurturing environment for staff and students Objectives:

1. Provide proper training to all employees 2. Provide a clean and safe learning environment through the efficient daily maintenance of all

school district facilities 3. Provide functional and trouble free custodial equipment to the staff 4. Develop effective communication between the custodian and management on areas for cost

savings such as supplies, trash collection and maintenance of equipment 5. More aggressive campaign for prevention of work related injuries




263

CUSTODIAL SERVICES ‐ 951

2009 2010 2011 2012 2013


Administration ‐ 1.0 1.0 1.0 1.0



Total 29.0 46.0 46.0 46.0 46.0

2009 2010 2011 2012 2013





Other Expenses 251 18 79 ‐ ‐

Equipment 48,166 57,000 31,503 15,740 ‐

Total 1,418,168$ 1,701,425$ 1,463,975$ 1,297,889$ 1,295,332$



2011 2012 2013

Custodial Training 10 10 10

Quality Control Audits Daily Daily Daily

Police Department provides and promotes a safe environment on school campus and at school sponsored activities by enforcing all District rules and regulations, conducting presentations to students, parents, faculty and staff, and establishing and maintaining rapport with students, staff and community. Goals: #2 Continue efforts to provide a safe and nurturing environment for staff and students Objectives:

1. Maintain the highest standards possible towards officer professionalism and dedication toward accomplishing all assigned duties in the most efficient and effective manner

2. Provide a meaningful educational process for our administrators, schools and parents in every aspect of Law Enforcement, Gang Intervention, Alcohol and Drug Abuse

3. Ensure that all General Policy and Criminal Laws are equally enforced, as well as, all rules and regulations established by the Board of Trustees

4. Continuously gather information and intelligence regarding our overall operation 5. Be more interactive in the local community whenever possible





POLICE DEPARTMENT ‐ 952

2009 2010 2011 2012 2013




Manual Trades / Cooks 1.0 1.0 ‐ ‐ ‐

Total 60.0 65.0 65.0 68.0 68.0

2009 2010 2011 2012 2013





Other Expenses 21,707 27,009 21,482 31,897 44,600

Equipment 179,162 137,057 26,518 182,839 1,650

Total 3,548,211$ 3,393,083$ 3,308,971$ 3,526,755$ 3,379,756$


2011 2012 2013

% of Communication with Local Law Enforc 100% 100% 100%

% Reduction in School Traffic Congestion 85% 87% 88%

% Reduction of school violence 90% 91% 92%

% Improvement in crime stoppers program 95% 96% 96%

Security Guards assist on school campus and at school sponsored activities in maintaining a safe and secure environment where students can learn and teachers can teach. Goals: #2 Continue efforts to provide a safe and nurturing environment for staff and students Objectives:

1. Maintain the highest standards possible towards officer professionalism and dedication toward accomplishing all assigned duties in the most efficient and effective manner.

2. Provide a meaningful educational process for our administrators, schools and parents in every aspect of Law Enforcement, Gang Intervention, Alcohol and Drug Abuse.

3. Ensure that all General Policy and Criminal Laws are equally enforced, as well as, all rules and regulations established by the Board of Trustees.

4. Continuously gather information and intelligence regarding our overall operation 5. Be more interactive in the local community whenever possible.



265

SECURITY DEPARTMENT ‐ 953

2009 2010 2011 2012 2013





Total 92.0 101.0 102.0 102.0 102.0

2009 2010 2011 2012 2013



Contracted Services ‐ ‐ ‐ ‐ ‐

Supplies and materials ‐ ‐ ‐ ‐ ‐

Other Expenses ‐ ‐ ‐ ‐ ‐

Equipment ‐ ‐ ‐ ‐ ‐

Total 2,523,205$ 2,454,972$ 2,432,328$ 2,583,219$ 2,554,714$


The United Independent School District After School Child Care Program provides affordable care for the children of working parents during the hours of 2:45 to 6:00 p.m. when the children are not in school. Goals: #1 Continue to improve student achievement. #2 Continue efforts to provide a safe and nurturing environment for staff and students #5 Continue to promote community partnerships & parental involvement. Objectives:

1. To provide students with a safe Afterschool Child Care Program environment Performance Measures: Personnel Allocations:



AFTER SCHOOL AGE CHILD CARE ‐ 992

2009 2010 2011 2012 2013





Total 42.0 49.0 49.0 49.0 49.0

2009 2010 2011 2012 2013


Salary and Employees Benefits 811,286$ 1,143,866$ 1,050,005$ 1,015,480$ 1,196,536$

Contracted Services 1,967 4,700 2,375 545 ‐


Other Expenses 6,194 5,600 1,753 7,879 10,997

Equipment 10,887 5,000 ‐ 8,558 ‐

Total 868,085$ 1,203,634$ 1,086,655$ 1,080,391$ 1,241,933$

ACT ........ America College Test

ADA ....... Average Daily Attendance

AEIS ....... Academic Excellence Indicator System

AP .......... Advanced Placement

ARRA ..... American Recovery and Reinvestment Act of 2009

ARD ....... Admission, Review, Dismissal

AYP ........ Adequate Yearly Progress

BE ........... Bilingual Education

CTE ........ Career and Technology Education

CD .......... Certificate of Deposit

CEI ......... Cost of education index

CIP ......... Capital Improvement Program

CPTD ..... Certified Property Tax Division

DAEP ..... Discipline Alternative Education Placement

DEIC ...... District Educational Improvement Committee

DHS ....... United States Dept. of Human Services

DIP ......... Department Improvement Plan

EDA ....... Existing Debt Allotment

EOC ....... End of Course

ESEA ...... Elementary and Secondary Education Act

ESL ......... English as a Second Language

ESY ......... Extended School Year

ETT ........ Education Technology Trainer

FASRG ... Financial Acctg. Resource Guide

FICA ....... Federal Insurance Contributions Act

FIRST ..... Financial Indicator Rating System of Texas

FSP ......... Foundation School Program

FTE ........ Full Time Equivalent

FY ........... Fiscal Year

GAAP ..... Generally Accepted Acctg. Procedures

GASB ...... Governmental Acctg. Standards Board

GED ....... General Educational Development

GEH ....... General Education Homebound

GFOA ..... Government Finance Officers Assoc

GPS ........ Global Positioning System

GT .......... Gifted & Talented

IB ............ International Baccalaureate

IP ............ Internet Protocol

I&S ......... Interest and Sinking

ISS .......... In School Suspension

IFA ......... Instructional Facilities Allotment

ISD ......... Independent School District

IT ............ Information Technology

JJAEP ...... Juvenile Justice Alternative Education Program

LAP ........ Learning Assistance Program

LEA ........ Local Education Agency

LEP ......... Limited English Proficiency

M&O ...... Maintenance and Operations

MBIA ..... Municipal Board Investors

ACRONYMS

The following is a list of acronyms used within the budget document and throughout the district.


Acronym & Glossary Section

Assurance

OEYP ..... Optional Extended Year Program

OMB ...... Office of Management & Budget

PEIMS .... Public Education Information Management System

PPFCO ... Public Property Finance Contractual Obligation

QSCB ..... Qualified School Construction Bonds

RFP ........ Request for Proposal

ROTC ..... Reserved Officers Training Core

SAS ......... Standard Application System

SAT ........ Scholastic Aptitude Test

SBDM .... Site‐Based Decision Making

SFSF ....... State Fiscal Stabilization Funds

SPED ...... Special Education

SRO ........ School Resource Officer

SSA ......... Shared Service Arrangement

STAAR ... State of Texas Assessments of Academic Readiness

TAC ........ Texas Administration Code

TASB ...... Texas Association of School Boards

TASBO ... Texas Assoc. of School Business Officials

TEA ........ Texas Education Agency

TAKS ...... Texas Assessment of Knowledge & Skills

TEC ........ Texas Education Code

TEKS ...... Texas Essential Knowledge and Skills

TRS ........ Texas Retirement System

UIL ......... University Interscholastic League

USDA ..... United States Department of Agriculture

WADA ... Weighted Average Daily Attendance

WBCA .... Washington Birthday Celebration Association

YTD ....... Year‐to‐date

ZBB ........ Zero‐base budgeting



GLOSSARY

To assist the reader, United I.S.D. has developed this glossary which outlines both specialized and technical terminology that is essential to all school districts. The glossary defines terms used in the budget development process, as well as in day‐to‐day operations of a school district. Academic Excellence Indicator System (AEIS) ‐ The Academic Excellence Indicator System pulls together a wide range of information on the performance of students in each school and district in Texas every year. The performance indicators are based on: Results of Texas Assessment of Knowledge and Skills (TAKS); by grade, subject, and by

all grades tested Results of State‐Developed Alternative Assessment II (SDAA II) Progress of Prior Year TAKS failures Results of Student Success Initiative Results of Reading Proficiency Tests in English (RPTE) Attendance Rates Annual Dropout Rates (grades 7‐12) Completion Rates Completion of Advanced/Dual Enrollment Courses Completion of the Recommended High School Program or Distinguished Achievement

Program Participation and Performance on Advanced Placement (AP) and International

Baccalaureate (IB) Examinations TAAS/TASP Equivalency Rate Texas Success Initiative (TSI) ‐ Higher Education Readiness Component, and Participation and Performance on the College Admissions Tests (SAT I and ACT)

Account ‐ A descriptive heading under which financial transactions are recorded that are similar in terms of a given frame of reference, such as purpose, object, or source. Accountability ‐ The state of being obliged to explain one’s actions, to justify what one does. Accountability requires governments to answer to the citizenry it represents, to justify the raising of public resources and the purpose for which they are used. Accountability rating ‐ This refers to the district and campus ratings assigned by the state accountability system. Districts and campuses are evaluated on performance on the TAKS, SDAA II, completion rate and annual dropout rate. Possible ratings include: Exemplary, Recognized, Academically Acceptable, Academically Unacceptable, Not Rated: Other, and Not Rated: Data Integrity Issues. The ratings apply to districts (including charter operators) and schools rated under the standard accountability procedures. Accounting period ‐ A period at the end of which and for which financial statements are prepared, for example, September 1 through August 31. Accrual basis of accounting ‐ A method of accounting that recognizes the financial effect of



269

Document Title

transactions, events, and interfund activities when they occur, regardless of the timing of related cash flows. Ad valorem taxes ‐ Taxes imposed in proportion to the value of assessed property. Advanced Course/Dual Enrollment Completion: This indicator is based on a count of students who complete and receive credit for at least one advanced course in grades 9‐12. Advanced courses include dual enrollment courses. Dual enrollment courses are those for which a student gets both high school and college credit. Deciding who gets credit for which college course is described in Texas Administrative Code § 74.25: To be eligible to enroll and be awarded credit toward state graduation requirements, a student must have the approval of the high school principal or other school official designated by the school district. The course for which credit is awarded must provide advanced academic instruction beyond, or in greater depth than, the essential knowledge and skills for the equivalent high school course. Admission, Review and Dismissal Committee (ARD) – This refers to the ARD committee that determines the individual education plan for every student in special education. Allotment ‐ Portion of an annual or biennial budget appropriation allocated to an interim period. Allocation ‐ A part of a site‐based appropriation that is designated for expenditure by specific organization units and/or for special purposes, activities, or objects. American college test (ACT) ‐ The ACT is a standardized, college admission, aptitude test. The ACT assesses reading skills and reasoning/problem‐solving skills in mathematics and science. American Recovery and Reinvestment Act of 2009 (ARRA) ‐ On Feb. 13, 2009, Congress passed the American Recovery and Reinvestment Act of 2009 at the urging of President Obama, who signed it into law four days later. A direct response to the economic crisis, the Recovery Act has three immediate goals: 1.Create new jobs as well as save existing ones; 2.Spur economic activity and invest in long‐term economic growth; 3. Foster unprecedented levels of accountability and transparency in government spending AP/IB Results – These refer to the results of the College Boards’ Advanced Placement (AP) examinations and the International Baccalaureate Organization’s International Baccalaureate (IB) examinations taken by Texas public school students. High school students may take these examinations, ideally upon completion of AP or IB courses, and may receive advanced placement or credit, or both, upon entering college. Appropriation ‐ An authorization granted by the Board of Education to make expenditures and to incur obligations for specific purposes usually within a designated time period. Assessed Valuation ‐ A valuation set upon real estate or other property by a government as a basis for levying taxes.



Document Title

At‐risk – A student is identified as at risk of dropping out of school based on state‐defined criteria (§TEC 29.081.) At‐risk status is obtained from PEIMS 110 records. The percent of at‐risk students is calculated as the sum of student coded as at risk, divided by the total number of students in membership. Attendance rate ‐ Average daily attendance rate as defined by the State of Texas. Average daily attendance (ADA) ‐ Average daily attendance is based on the number of days of instruction in the school year. The aggregate days attendance is divided by the number of days of instruction to compute average daily attendance. ADA is used in the formula to distribute funding to Texas public school districts. Average Years Experience of Teachers – Weighted averages are obtained by multiplying each teacher’s FTE count by years of experience. These amounts are summed for all teachers and divided by the total teacher FTE count, resulting in the averages shown. This measure refers to the total number of (completed) years of professional experience for the individual in any district. Balanced Budget ‐ a balanced budget occurs when the total sum of money a government collects in a year is equal to the amount it spends on goods, services, and debt interest. Basis of Accounting ‐ The timing of recognition, when the effects of transactions or events should be recognized for financial reporting purposes. For example, the effects of transactions or events can be recognized on an accrual basis (when the transactions or events take place), or on a cash basis (when cash is received or paid). Basis of accounting is an essential part of measurement focus because of a particular timing of recognition is necessary to accomplish a particular measurement focus.

Board of trustees ‐ The elected or appointed body that has been created according to state law and vested with responsibilities for educational activities. Board approved formula ‐ Mathematical calculations based on student enrollment projections used to allocate funds and personnel throughout all of the schools in the District. Budget ‐ A plan of financial operation embodying an estimate of proposed expenditures for a given period or purpose and the proposed means of financing them. Capital expenditures ‐ Also known as fixed assets. Tangible capital‐type items capitalized if they have an estimated useful life of more than one year following the date of acquisition. Infrastructure assets such as buildings are treated separately from other capital assets since the costs associated with them are considered “construction in progress” until the building has been identified as substantially completed. See an excerpt of the District’s fixed asset policy on page 33. Current budget ‐ The annual plan of financial operation prepared for and effective during the



Document Title

present fiscal year. Data control codes ‐ The account code structure prescribed by TEA in the Financial Accountability System Resource Guide. Texas Education Agency requires school districts to display these codes in the financial statements filed with the Agency in order to insure accuracy in building and statewide database for policy development and funding plans. Debt Service Fund ‐ Governmental fund type used to account for the accumulation of resources for, and the payment of, general long‐term debt principal and interest. Dropout – A dropout is a student who is enrolled in public schools in grades 7‐12, does not return to public school the following fall, is not expelled, and does not graduate, receive a GED, continue school outside the public school system, begin college, or die. Dropout rate ‐ Dropout rate as defined by the State of Texas is calculated: number of students in grades 7‐12 who dropped out at any time during the year number of students in grades 7‐12 who were in attendance at any time during the yr. Within a district, each dropout is assigned to a campus based on attendance or reported campus of accountability. Economically Disadvantaged – The percent of economically disadvantaged students is calculated as the sum of the students coded as eligible for free or reduced‐price lunch or eligible for other public assistance, divided by the total number of students. E‐Rate ‐ E‐Rate provides discounts to assist schools and libraries to obtain affordable telecommunication services and internet access. Encumbrances ‐ Purchase orders, contracts, and/or other commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. Enrollment ‐ Enrollment means actually receiving instruction by attendance in a public school, as opposed to being registered prior to receiving instruction. Expenses ‐ Charges incurred, whether paid or unpaid, for operation, maintenance, interest, and other charges that are presumed to benefit the current fiscal period. Expenditure major object codes ‐ In the account code structure prescribed by TEA in the Financial Accountability System Resource Guide, these codes consist of accounts that summarize appropriated (budgeted) and actual (realized expenses). Fiduciary fund ‐ Fund where monies are held in trust. Financial Integrity Rating System of Texas (FIRST) ‐ Senate Bill (SB) 218 of the 77th



Document Title

Legislature (2001) authorized the implementation of a financial accountability rating system, which is officially referred to as School FIRST. The primary goal of School FIRST is to improve the management of school districts' financial resources. School FIRST was developed in consultation with the Comptroller of Public Accounts, and its development also benefited from the many comments that were received from school district and regional education service center personnel. The School FIRST rating is based upon an analysis of staff and student data reported for a fiscal school year, and budgetary and actual financial data for that same fiscal year (the fiscal period ended June 30 or August 31, depending upon the ending date of the school district’s fiscal year). Fiscal year ‐ A twelve month period of time to which the annual budget applies. (UISD’s fiscal year is September 1 through August 31.) Function ‐ A function represents a general operational area in a school district and groups together related activities. Most school districts use all of the functions in the process of educating students or organizing the resources to educate students. For example, in order to provide the appropriate atmosphere for learning, school districts transport students to school, teach students, feed students, and provide health services. Each of these activities is a function. Fund ‐ A fiscal and accounting entity with a self‐balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, that are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Fund balance ‐ The difference between assets and liabilities reported in a governmental fund. General Operating fund ‐ The general fund is one of five governmental fund types that serves as the chief operating fund of a government. Monetary resources used to finance the ordinary operations of the local education agency. It is available for a legally authorized purpose and consists of money not specifically designated for some other particular purpose. Goal ‐ The purpose toward which an endeavor is directed; an objective. Governmental Funds ‐ Funds generally used to account for tax‐supported activities. There are five different governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds. Instruction ‐ The activities dealing directly with the teaching of students or improving the quality of teaching. Interest and sinking fund tax rate ‐ The portion of the tax rate that is used to pay for outstanding bonded debt as authorized by the voters. Legal Debt Margin ‐ The excess of the amount of debt legally authorized over the amount of



Document Title

debt outstanding. Limited English Proficient (LEP) – These are students identified as limited English proficient by the Language Proficiency Assessment Committee (LPAC) according to criteria established in the Texas Administrative Code. Not all pupils identified as LEP receive bilingual or English as a second language instruction, although most do. Local Education Agency ‐ A public school district, open enrollment charter school or regional education service center Maintenance and operation tax rate ‐ The portion of the tax rate that is used to fund general operations. Modified accrual ‐ A basis of accounting in which revenues are recognized in the accounting period in which they become both measurable and available. Expenditures are recognized when the liability is fully incurred, if measurable, except for principal and interest on long‐term debt. Objective ‐ Something toward which effort is directed such as a goal. Payroll ‐ A list of individual employees entitled to pay with the amounts due to each for personal services rendered. Program Intent Code ‐ These codes are used to account for the cost of instruction and other services that are directed toward a particular need of a specific set of students. The intent (the student group toward which the instructional or other service is directed) determines the program intent code, not the demographic makeup of the students served. In the case of state programs, state law may determine the intent and the permissible use of allotments. For state programs, the limitation on the amount of allotments that may be used for indirect costs will need to be considered. Districts are encouraged to monitor expenditures to assure that the limitation on indirect costs is observed, and steps should be taken if necessary to meet these requirements. Proprietary Funds ‐ Funds that focus on the determination of operating income, changes in net assets (or credit recovery), financial position, cash flows. There are two different types of proprietary funds: enterprise funds and internal service funds. Public Education Information Management System (PEIMS) ‐ A state‐wide data management system for public education information in the State of Texas. One of the basic goals is to improve education practices of local school districts. The major categories of data collected are: organization data, budget data, staff data, student demographic and program participation data, student attendance and course completion data, and retention and “school lever” information. Public Property Finance Contractual Obligation (PPFCO) ‐ Section 271 of the Local Government Code allows school districts to issue contractual obligations for the acquisition of



Document Title

personal property. It allows for real property or improvements to real property to be financed with personal property contractual obligations or through lease purchase agreements not to exceed 25 years. Purchase order ‐ A document that authorizes the delivery of specified merchandise or the rendering of certain services and the making of a charge for them. Requisition ‐ An electronic demand or request to the Purchasing Department or Service center, for specified articles or services. Rollback tax rate ‐ The rollback tax rate is defined for districts with 2005 adopted M & O tax rates of $1.50 or less and for districts with 2005 adopted M & O tax rates of more than $1.50, as permitted by special law. For districts with M & O rates of $1.50 or less, the rollback tax rate in 1006 is the sum of the 2005 adopted tax rate multiplied by 88.67 percent plus $.04 plus the district’s debt current service tax rate. Scholastic Aptitude Test (SAT) ‐ The SAT is a standardized, college admission, aptitude test. The SAT assesses both verbal and mathematical skills. Security resource officer (SRO) ‐ The school resource officer is contracted by the school district with the City of Laredo or Webb County to improve safety at the schools. Site Based Decision Making Committee (SBDM) ‐ The Site Based Decision Making committee was created with the belief that the most effective decisions are made by those who actually implement the decisions. The people involved at the campus level have a greater opportunity to identify problems, develop problem resolution and change strategy than people located off campus. It is also believed that people at the campus level are more likely to internalize change and to support its implementation if they are involved in the decision making than if they are not. Standard error of measurement (SEM) ‐ This is a statistical concept that gives an indication of the amount by which an individual’s score on a test at a specific point is likely to vary due to chance consideration (e.g., variation in testing conditions.) State Fiscal Stabilization Fund ‐ The State Fiscal Stabilization Fund (SFSF) program is a new one‐time appropriation of $53.6 billion under the American Recovery and Reinvestment Act of 2009 (ARRA). Of the amount appropriated, the U. S. Department of Education will award governors approximately $48.6 billion by formula under the SFSF program in exchange for a commitment to advance essential education reforms to benefit students from early learning through post‐secondary education, including: college‐ and career‐ ready standards and high‐quality, valid and reliable assessments for all students; development and use of pre‐K through post‐secondary and career data systems; increasing teacher effectiveness and ensuring an equitable distribution of qualified teachers; and turning around the lowest‐performing schools. Texas Assessment of Knowledge and Skills (TAKS) ‐ It is the testing program created by



275

Document Title

the Texas Education Agency for public school students in grades 3‐11 that replaces the testing program TAAS (Texas Assessment of Academic Skills). This testing program has been developed to measure to what extent a student has learned, understood, and is able to apply the important concepts and skills expected at each tested grade level. Texas Education Agency (TEA) ‐ The Texas Education Agency provide leadership, guidance, and resources to help schools meet the education needs of all students. Located in Austin, Texas, TEA is the administrative unit for primary and secondary public education. Under the leadership of the commissioner of education, the agency manages the textbook adoption process, oversees development of the statewide curriculum, administers the statewide assessment program, administers a data collection system on public school students, staff and finances, rates school districts under the statewide accountability system, operates research and information programs, monitors for compliance with federal guidelines and serves as a fiscal agent for the distribution of state and federal funds. Texas Essential Knowledge and Skills (TEKS) ‐ TEKS is the curriculum objectives and student expectations that the “TAKS” test has been created to measure student performance. Teacher Retirement System (TRS) ‐ Teacher Retirement System has two core responsibilities which are to deliver retirement and related benefits that have been authorized by the Texas Legislature, and to manage the trust fund that finances member benefits. University Interscholastic League (UIL) ‐ The purpose of UIL is to organize and properly supervise contests that assist in preparing students for citizenship. It aims to provide healthy, character building, educational activities carried out under rules providing for good sportsmanship and fair play for all participants.


276 United Independent School District

Documents

United Independent School Districttrends, the District is expecting an average daily attendance (ADA) of 93.25% which is used to determine a portion of expected state revenue. The