Attachment A
PROPOSED GENERAL FUND BUDGET
2012-2013
Operating
Fund 199
REVENUES:
Local Sources
State Sources
Federal Sources
Transfer In from PASAR
Transfer In from Off Campus PE
Transfer In from GED
Transfer in From Operating
Other Sources
$
3,472,011
17,900
-
$ 1,408,400
-
1,487,850
4,977,761
1,051,378
$ 2,459,778
258,701,910
7,965,336
5,975,967
824,820
411,539
2,617,479
22,059,437
16,613,956
781,853
4,723,152
11,504,094
4,722,876
8,619,508
42,477,638
2,882,807
5,333,316
837,300
24,608,978
600,000
253,000
1,600,000
2,450,000
426,564,966
3,491,290
53,638
151,154
395,421
275,805
33,957
126,128
314,080
3,880
60,000
5,080
9,263
4,919,696
$
$
1,068,643
13,616
80,881
373,933
297,087
800,000
16,270
26,432
3,941,917
1,390,699
8,009,478
58,065
58,065
$
(19,132,724)
-
$
$
OTHER USES:
Transfer out - Adventure Camp
Transfer out - Athletics
Transfer out - FANS
Transfer out - Employee Child Care
Transfer Out - eSchool
Transfer Out - Family Literacy
Transfer out - Head Start
Transfer out - Health Insurance
Transfer out - Night School
Transfer out - Special Events
Transfer out - Special Programs Center
Transfer out - Summer School
Transfer out - Other
Total Other Resources and (Uses)
Net Revenues and Other Sources over
Appropriations and Other Uses
S:\Groups\Finance\13 Budget\Budget Adoption Packet\052312 Board Budget Adoption Packet.xlsx\A General Fund
$
2,330,628
10,800
118,350
$ 2,459,778
Family
Literacy
Fund 480
Special
Programs
Fund 179
Athletics
Fund 169
352,770,855
57,917,937
2,449,782
2,286,581
8,700
7,865
415,441,720
$
APPROPRIATIONS:
11 Instruction
12 Instructional Resources and Media Services
13 Curriculum Development & Instructional Staff Development
18 Technology - District Wide Instructional Initiatives
19 Technology - Campus Based Instructional Initiatives
21 Instructional Leadership
23 School Leadership
31 Guidance, Counseling and Evaluation Services
32 Social Work Services
33 Health Services
34 Student Transportation
35 Food Services
36 Cocurricular/Extracurricular Activities
41 General Administration
51 Plant Maintenance and Operations
52 Security and Monitoring Services
53 Data Processing Services
61 Community Services
71 Debt Service
81 Facilities Acquisition and Construction
91 Purchase of WADA
92 Incremental Costs
93 Payments to Fiscal Agent of SSA
95 Juvenile Justice Alternative Ed Prg
97 Payments to Tax Increment Fund
99 Appraisal District Costs
Tuition
Reimbursement
Fund 166
$
100,000
-
$
3,941,917
4,041,917
$
2,960,452
4,500
21,050
35,402
511,545
87,322
105,017
81,827
24,750
5,052
22,000
183,000
4,041,917
$
60,000
General Fund
Total
$
373,933
$
433,933
$
$
276,746
3,950
125,290
27,947
433,933
$
$
$
$
357,811,266
57,935,837
2,449,782
2,286,581
8,700
7,865
6,855,078
427,355,109
$
265,430,398
8,018,974
6,135,571
824,820
432,589
3,173,592
22,846,787
16,735,235
886,870
4,931,107
11,842,924
7,057,384
8,679,508
42,498,570
3,032,420
5,333,316
865,247
24,608,978
600,000
253,000
183,000
1,600,000
2,450,000
438,420,290
$
-
-
$
-
$
-
$
-
$
1,068,643
13,616
80,881
373,933
297,087
800,000
16,270
26,432
3,941,917
1,390,699
58,065
8,067,543
$
-
$
-
$
-
$
(19,132,724)
-
-
Proposed
Budget/
Refined ADA
52,900
$
6,764
1,095
46
43
130
8,078
$
5,018
152
116
16
8
60
432
316
17
93
224
133
164
803
57
101
16
465
11
5
3
30
46
8,286
$
20
2
7
6
15
-
$
75
26
1
152
$
(360)
5/31/2012
Attachment A2
PROPOSED GENERAL FUND BUDGET
2012-2013
AGGREGATE SPENDING PER STUDENT BY FUNCTION GROUPS
Tuition
Reimbursement
Fund 166
Operating
Fund 199
Family
Literacy
Fund 480
Special
Programs
Fund 179
Athletics
Fund 169
General Fund
Total
Proposed
Budget/
Refined ADA
52,900
%
APPROPRIATIONS:
INSTRUCTION
11 Instruction
12 Instructional Resources and Media Services
13 Curriculum Development & Instructional Staff Development
18 Technology - District Wide Instructional Initiatives
19 Technology - Campus Based Instructional Initiatives
TOTAL INSTRUCTION
INSTRUCTIONAL SUPPORT
21 Instructional Leadership
23 School Leadership
31 Guidance, Counseling and Evaluation Services
32 Social Work Services
33 Health Services
36 Cocurricular/Extracurricular Activities
61 Community Services
93 Payments to Fiscal Agent of SSA
95 Juvenile Justice Alternative Ed Prg
TOTAL INSTUCTIONAL SUPPORT
CENTRAL ADMINISTRATION
41 General Administration
TOTAL CENTRAL ADMINISTRATION
DISTRICT OPERATIONS
34 Student Transportation
35 Food Services
51 Plant Maintenance and Operations
52 Security and Monitoring Services
53 Data Processing Services
81 Facilities Acquisition and Construction
TOTAL APPRTNS. BEFORE OTHER COSTS
OTHER COSTS
91 Purchase of WADA
92 Incremental Costs
97 Payments to Tax Increment Fund
99 Appraisal District Costs
TOTAL APPROPRIATIONS
$
258,701,910
7,965,336
5,975,967
824,820
411,539
273,879,572
$
3,491,290
53,638
151,154
3,696,082
$
$
$
2,617,479
22,059,437
16,613,956
781,853
4,723,152
4,722,876
837,300
253,000
52,609,053
$
$
395,421
275,805
33,957
126,128
3,880
835,191
$
$
8,619,508
8,619,508
$
$
60,000
60,000
$
$
$
$
$
314,080
5,080
9,263
328,423
$
$
11,504,094
42,477,638
2,882,807
5,333,316
62,197,855
$
397,305,988
$
4,919,696
$
$
$
24,608,978
600,000
1,600,000
2,450,000
29,258,978
$
426,564,966
$
$
$
S:\Groups\Finance\13 Budget\Budget Adoption Packet\052312 Board Budget Adoption Packet.xlsx\A2 Per student
$
$
-
4,919,696
$
$
-
2,330,628
2,330,628
$
$
$
2,960,452
4,500
21,050
2,986,002
$
35,402
511,545
87,322
105,017
81,827
183,000
1,004,113
$
$
$
276,746
3,950
280,696
$
265,430,398
8,018,974
6,135,571
824,820
432,589
280,842,352
$
125,290
27,947
153,237
$
$
$
3,173,592
22,846,787
16,735,235
886,870
4,931,107
7,057,384
865,247
253,000
183,000
56,932,222
$
5,018
152
116
16
8
5,310
68.64%
$
60
432
316
17
93
133
16
5
3
1,075
13.91%
$
$
$
-
$
$
-
$
$
8,679,508
8,679,508
$
$
164
164
2.12%
$
-
$
$
11,842,924
42,498,570
3,032,420
5,333,316
62,707,230
$
$
24,750
5,052
22,000
51,802
$
$
10,800
118,350
129,150
$
224
803
57
101
1,185
15.33%
$
2,459,778
$
4,041,917
$
$
409,161,312
$
7,735 100.00%
$
$
24,608,978
600,000
1,600,000
2,450,000
29,258,978
$
465
11
30
46
552
$
438,420,290
$
8,286
$
$
$
-
$
-
2,459,778
$
$
$
-
4,041,917
$
$
$
$
433,933
-
433,933
5/31/2012
Attachment B
PLANO INDEPENDENT SCHOOL DISTRICT
Summary of Other Funds
with Annually Adopted Budget
2012 - 2013 Budget
Budgeted
Revenues
Budgeted
Appropriations
Change to
Fund Balance
Other Funds:
Food and Nutritional Services
$ 23,386,266
$
23,967,291
$
(581,025)
Debt Service Fund
$ 118,282,651
$ 119,602,301
$
(1,319,650)
Budgeted
Revenues
Budgeted
Appropriations
Transfer To
(From) Operating
Other Funds w/Transfers to (from) Operating:
PASAR After School Care
$
7,423,300
$
5,136,719
$
Employee Child Care
$
1,349,040
$
1,362,656
$
(13,616)
Special Events
$
131,500
$
157,932
$
(26,432)
2,286,581
* Construction and Special Revenue Funds are budgeted on a project basis at the time of the bond
sale or grant award and are not required to be budgeted on an annual basis.
S:\Groups\Finance\13 Budget\Budget Adoption Packet\052312 Board Budget Adoption Packet.xlsx\B Sum of Other Funds
5/31/2012
Attachment C
Proposed Operating Budget
FY 2012-13
By Object
2010-2011
Adopted
Budget
REVENUES
5700 LOCAL REVENUES
5800 STATE REVENUES
5900 FEDERAL REVENUES
7900 TRANSFER IN
GRAND TOTAL REVENUES
348,056,849
92,861,897
2,317,673
2,303,146
445,539,565
$
$
$
327,605,810
40,589,841
14,318,099
3,783,997
90,000
7,961,349
394,349,096
FUNCTION 91 - PURCHASE OF WADA*
6200 CONTRACTED SERVICES
FUNCTION 91 TOTAL
$
$
FUNCTION 92 - INCREMENTAL COSTS
6200 CONTRACTED SERVICES
FUNCTION 92 TOTAL
$
$
2012-13
Proposed
Budget
348,056,849
86,541,088
2,317,673
2,303,146
439,218,756
$
$
$
327,605,810
40,589,841
14,318,099
3,783,997
90,000
7,961,349
394,349,096
19,855,722
19,855,722
$
$
600,000
600,000
FUNCTION 93 - TUITION DEAF ED SHARED SERVICES
6400 OTHER OPERATING EXPENSES
$
FUNCTION 93 TOTAL
$
$$ Change
Proposed vs
Amended
Change
$
$
$
337,237,043
40,942,073
14,893,232
3,890,640
90,000
8,009,478
405,062,466
$
9,631,233
352,232
575,133
106,643
48,129
10,713,370
38,057,375
38,057,375
$
$
24,608,978
24,608,978
$
$
(13,448,397)
(13,448,397)
$
$
600,000
600,000
$
$
600,000
600,000
$
$
-
0.00%
0.00%
253,000
253,000
$
$
253,000
253,000
$
$
253,000
253,000
$
$
-
0.00%
0.00%
FUNCTION 97 - PAYMENTS TO TAX INCREMENT FUND
6400 OTHER OPERATING EXPENSES
$
FUNCTION 97 TOTAL
$
4,900,000
4,900,000
$
$
4,900,000
4,900,000
$
$
1,600,000
1,600,000
$
$
FUNCTION 99 - APPRAISAL DISTRICT COSTS
6200 CONTRACTED SERVICES
FUNCTION 99 TOTAL
$
$
2,450,000
2,450,000
$
$
2,450,000
2,450,000
$
$
2,450,000
2,450,000
$
$
GRAND TOTAL APPROPRIATIONS
$
422,407,818
$
440,609,471
$
434,574,444
$
(6,035,027)
-1.37%
REVENUES OVER (UNDER) APPROPRIATIONS
$
23,131,747
$
$
(19,132,724)
$
(17,742,009)
1275.75%
S:\Groups\Finance\13 Budget\Budget Adoption Packet\052312 Board Budget Adoption Packet.xlsx\C Operating by Object
$
$
$
(1,390,715)
$
$
4,714,006
(28,623,151)
132,109
(23,777,036)
%%
352,770,855
57,917,937
2,449,782
2,303,146
415,441,720
APPROPRIATIONS/OTHER USES
TOTAL ALL FUNCTIONS:
6100 SALARY & BENEFITS
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6500 DEBT SERVICE
6600 CAPITAL OUTLAY
8900 OTHER USES
TOTAL
$
2011-2012
Amended Budget
for State Revenue
(3,300,000)
(3,300,000)
-
1.35%
-33.07%
5.70%
0.00%
-5.41%
2.94%
0.87%
4.02%
2.82%
0.00%
0.60%
2.72%
-35.34%
-35.34%
-67.35%
-67.35%
0.00%
0.00%
5/31/2012
Attachment D
Proposed Operating Budget
FY 2012-2013
By Function and Object
2011-2012
Adopted
Budget
REVENUES
5700 LOCAL REVENUES
5800 STATE REVENUES
5831 TRS ON BEHALF
5900 FEDERAL REVENUES
7900 TRANSFER IN - PASAR
7900 TRANSFER IN - Off Campus PE
7900 TRANSFER IN - GED
7900 OTHER SOURCES
GRAND TOTAL REVENUES
APPROPRIATIONS/OTHER USES
FUNCTION 11 - INSTRUCTION
6100 SALARY & BENEFITS
6144 TRS ON BEHALF
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 11 TOTAL
$
$
$
$
2011-2012
Amended Budget
for State Revenue
348,056,849
75,088,786
17,773,111
2,317,673
2,286,581
8,700
7,865
445,539,565
$
231,763,418
16,202,472
2,350,937
4,976,606
526,087
255,819,520
$
FUNCTION 12 - INSTRUCTIONAL RESOURCES & MEDIA SERVICES
6100 SALARY & BENEFITS
$
6,308,463
6144 TRS ON BEHALF
168,859
6200 CONTRACTED SERVICES
117,776
6300 SUPPLIES & MATERIALS
804,760
6400 OTHER OPERATING EXPENSES
23,115
6600 CAPITAL OUTLAY
FUNCTION 12 TOTAL
$
7,422,973
$
$
$
$
2012-2013
Proposed
Budget
348,056,849
68,767,977
17,773,111
2,317,673
2,286,581
8,700
7,865
439,218,756
$
231,763,418
16,202,472
2,350,937
4,976,606
526,087
255,819,520
$
6,308,463
168,859
117,776
804,760
23,115
7,422,973
$
FUNCTION 13 - CURRICULUM DEVELOPMENT & INSTRUCTIONAL STAFF DEVELOPMENT
6100 SALARY & BENEFITS
$
4,023,814
$
4,023,814
6144 TRS ON BEHALF
71,689
71,689
6200 CONTRACTED SERVICES
609,533
609,533
6300 SUPPLIES & MATERIALS
353,464
353,464
6400 OTHER OPERATING EXPENSES
371,286
371,286
6600 CAPITAL OUTLAY
FUNCTION 13 TOTAL
$
5,429,786
$
5,429,786
$
$
$
$
$
FUNCTION 18 - DISTRICT INSTRUCTIONAL COMPUTING INITIATIVES
6200 CONTRACTED SERVICES
$
240,500
$
6300 SUPPLIES & MATERIALS
548,320
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
$
7,000
$
FUNCTION 18 TOTAL
$
795,820
$
240,500
548,320
7,000
795,820
FUNCTION 19 - CAMPUS INSTRUCTIONAL COMPUTING INITIATIVES
6200 CONTRACTED SERVICES
$
6300 SUPPLIES & MATERIALS
418,795
6600 CAPITAL OUTLAY
FUNCTION 19 TOTAL
$
418,795
418,795
418,795
$
2,274,286
48,479
19,476
48,166
32,204
2,422,611
$
20,309,606
342,007
96,910
255,074
59,793
21,063,390
$
FUNCTION 21 - INSTRUCTIONAL LEADERSHIP
6100 SALARY & BENEFITS
6144 TRS ON BEHALF
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 21 TOTAL
FUNCTION 23 - SCHOOL ADMINISTRATION
6100 SALARY & BENEFITS
6144 TRS ON BEHALF
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 23 TOTAL
$
$
$
$
$
$
2,274,286
48,479
19,476
48,166
32,204
2,422,611
$
20,309,606
342,007
96,910
255,074
59,793
21,063,390
$
S:\Groups\Finance\13 Budget\Budget Adoption Packet\052312 Board Budget Adoption Packet.xlsx\D Operating by Function
$
$
$
$
$
$
$
$
352,770,855
38,717,937
19,200,000
2,449,782
2,286,581
8,700
7,865
415,441,720
Proposed
vs Amended
Change
$
$
236,598,293
14,179,200
2,244,116
5,143,858
536,443
258,701,910
$
6,626,190
399,360
117,776
798,895
23,115
7,965,336
$
4,292,564
357,120
602,533
352,464
371,286
5,975,967
$
245,500
572,320
7,000
824,820
$
$
$
$
$
411,539
411,539
$
2,325,633
192,000
19,476
48,166
32,204
2,617,479
$
20,521,992
1,134,720
96,510
246,145
60,070
22,059,437
$
$
$
$
4,714,006
(30,050,040)
1,426,889
132,109
(23,777,036)
Proposed
Budget/
Refined ADA
52,900
$
$
6,669
732
363
46
43
7,853
4,834,875
(2,023,272)
(106,821)
167,252
10,356
2,882,390
$
4,473
268
42
97
10
$
4,890
317,727
230,501
(5,865)
542,363
$
125
8
2
15
-
$
150
268,750
285,431
(7,000)
(1,000)
546,181
$
81
7
11
7
7
$
113
5,000
24,000
29,000
$
5
11
(7,256)
(7,256)
$
16
$
8
$
8
51,347
143,521
194,868
$
44
4
1
1
$
50
212,386
792,713
(400)
(8,929)
277
996,047
$
388
21
2
5
1
$
417
5/31/2012
Attachment D
Proposed Operating Budget
FY 2012-2013
By Function and Object
2011-2012
Adopted
Budget
2011-2012
Amended Budget
for State Revenue
FUNCTION 31 - GUIDANCE, COUNSELING & EVALUATION SERVICES
6100 SALARY & BENEFITS
$
13,793,727
$
6144 TRS ON BEHALF
241,551
6200 CONTRACTED SERVICES
218,977
6300 SUPPLIES & MATERIALS
727,775
6400 OTHER OPERATING EXPENSES
55,655
6600 CAPITAL OUTLAY
12,000
FUNCTION 31 TOTAL
$
15,049,685
$
FUNCTION 32 - SOCIAL WORK SERVICES
6100 SALARY & BENEFITS
6144 TRS ON BEHALF
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 32 TOTAL
FUNCTION 33 - HEALTH SERVICES
6100 SALARY & BENEFITS
6144 TRS ON BEHALF
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 33 TOTAL
FUNCTION 34 - STUDENT TRANSPORTATION
6100 SALARY & BENEFITS
6144 TRS ON BEHALF
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 34 TOTAL
$
$
$
$
$
$
671,120
15,222
6,421
4,993
2,593
700,349
$
4,137,441
68,909
12,360
74,812
11,254
4,304,776
$
7,130,695
97,846
432,908
2,089,334
218,789
9,969,572
FUNCTION 36 - COCURRICULAR/EXTRACURRICULAR ACTIVITIES
6100 SALARY & BENEFITS
$
3,161,361
6144 TRS ON BEHALF
181,602
6200 CONTRACTED SERVICES
95,663
6300 SUPPLIES & MATERIALS
315,367
6400 OTHER OPERATING EXPENSES
978,361
6600 CAPITAL OUTLAY
FUNCTION 36 TOTAL
$
4,732,354
FUNCTION 41 - GENERAL ADMINISTRATION
6100 SALARY & BENEFITS
6144 TRS ON BEHALF
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 41 TOTAL
$
$
5,900,663
110,750
1,095,424
444,888
545,003
8,096,728
FUNCTION 51 - PLANT MAINTENANCE & OPERATIONS
6100 SALARY & BENEFITS
$
6,716,080
6144 TRS ON BEHALF
109,978
6200 CONTRACTED SERVICES
31,508,227
6300 SUPPLIES & MATERIALS
2,594,087
6400 OTHER OPERATING EXPENSES
748,024
6600 CAPITAL OUTLAY
FUNCTION 51 TOTAL
$
41,676,396
FUNCTION 52 - SECURITY & MONITORING SERVICES
6100 SALARY & BENEFITS
$
6144 TRS ON BEHALF
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
736,352
13,022
1,680,476
133,800
126,286
S:\Groups\Finance\13 Budget\Budget Adoption Packet\052312 Board Budget Adoption Packet.xlsx\D Operating by Function
$
$
$
$
$
$
$
$
$
$
$
2012-2013
Proposed
Budget
13,793,727
241,551
218,977
727,775
55,655
12,000
15,049,685
$
671,120
15,222
6,421
4,993
2,593
700,349
$
4,137,441
68,909
12,360
74,812
11,254
4,304,776
$
$
$
$
7,130,695
97,846
432,908
2,089,334
218,789
9,969,572
$
3,161,361
181,602
95,663
315,367
978,361
4,732,354
$
5,900,663
110,750
1,095,424
444,888
545,003
8,096,728
$
6,716,080
109,978
31,508,227
2,594,087
748,024
41,676,396
$
736,352
13,022
1,680,476
133,800
126,286
$
$
$
$
$
Proposed
vs Amended
Change
14,679,594
865,920
249,372
751,415
55,655
12,000
16,613,956
$
688,785
55,680
28,902
5,093
3,393
781,853
$
4,377,698
241,920
12,360
79,920
11,254
4,723,152
$
$
$
$
7,948,196
362,880
480,908
2,410,818
301,292
11,504,094
$
3,131,841
197,760
95,663
319,367
978,245
4,722,876
$
6,043,303
403,200
1,156,111
443,201
573,693
8,619,508
$
7,065,430
420,480
31,630,498
2,578,573
782,657
42,477,638
$
775,045
38,400
1,860,476
132,600
76,286
$
$
$
$
$
Proposed
Budget/
Refined ADA
52,900
885,867
624,369
30,395
23,640
1,564,271
$
17,665
40,458
22,481
100
800
81,504
$
13
1
1
-
$
15
240,257
173,011
5,108
418,376
$
83
5
2
-
$
90
$
150
7
9
46
6
$
218
(29,520)
16,158
4,000
(116)
(9,478)
$
59
4
2
6
18
89
142,640
292,450
60,687
(1,687)
28,690
522,780
$
349,350
310,502
122,271
(15,514)
34,633
801,242
$
817,501
265,034
48,000
321,484
82,503
1,534,522
38,693
25,378
180,000
(1,200)
(50,000)
$
$
$
$
$
277
16
5
14
1
313
114
8
22
8
11
163
134
8
598
49
15
804
15
1
35
3
1
5/31/2012
Attachment D
Proposed Operating Budget
FY 2012-2013
By Function and Object
2011-2012
Adopted
Budget
6600 CAPITAL OUTLAY
FUNCTION 52 TOTAL
FUNCTION 53 - DATA PROCESSING SERVICES
6100 SALARY & BENEFITS
6144 TRS ON BEHALF
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 53 TOTAL
FUNCTION 61 - COMMUNITY SERVICES
6100 SALARY & BENEFITS
6144 TRS ON BEHALF
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
FUNCTION 61 TOTAL
OTHER USES (transfers)
8911 ADVENTURE CAMP
8911 ATHLETICS
8911 EMPLOYEE CHILD CARE
8911 E-SCHOOL
8911 FAMILY LITERACY
8911 HEADSTART
8911 HEALTH INSURANCE
8911 NIGHT SCHOOL
8911 SPECIAL EVENTS
8911 SPECIAL PROGRAMS CENTER
8911 SUMMER SCHOOL
8911 OTHER
TOTAL OTHER USES (transfers)
TOTAL ALL FUNCTIONS:
6100 SALARY & BENEFITS
6144 TRS ON BEHALF
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6500 DEBT SERVICE
6600 CAPITAL OUTLAY
8900 OTHER USES
TOTAL
2011-2012
Amended Budget
for State Revenue
2012-2013
Proposed
Budget
Proposed
vs Amended
Change
$
2,689,936
$
2,689,936
$
2,882,807
$
$
2,396,627
43,238
2,057,386
495,550
61,890
71,000
5,125,691
$
2,396,627
43,238
2,057,386
495,550
61,890
71,000
5,125,691
$
2,447,850
128,640
2,057,386
566,550
61,890
71,000
5,333,316
$
509,046
57,487
46,867
32,308
23,657
669,365
$
509,046
57,487
46,867
32,308
23,657
669,365
$
514,629
222,720
44,486
32,308
23,157
837,300
$
1,068,643
5,130
80,881
373,933
397,998
800,000
16,270
31,752
3,888,459
1,298,283
7,961,349
$
1,068,643
5,130
80,881
373,933
397,998
800,000
16,270
31,752
3,888,459
1,298,283
7,961,349
$
1,068,643
13,616
80,881
373,933
297,087
800,000
16,270
26,432
3,941,917
1,390,699
8,009,478
$
$
$
$
$
$
$
$
309,832,699
17,773,111
40,589,841
14,318,099
3,783,997
90,000
7,961,349
394,349,096
FUNCTION 91 - PURCHASE OF WADA*
6200 CONTRACTED SERVICES
FUNCTION 91 TOTAL
$
$
FUNCTION 92 - Incremental Costs
6200 CONTRACTED SERVICES
FUNCTION 92 TOTAL
$
$
$
$
$
$
309,832,699
17,773,111
40,589,841
14,318,099
3,783,997
90,000
7,961,349
394,349,096
19,855,722
19,855,722
$
$
600,000
600,000
FUNCTION 93 - TUITION DEAF ED SHARED SERVICES
6400 OTHER OPERATING EXPENSES
$
FUNCTION 93 TOTAL
$
$
$
$
318,037,043
19,200,000
40,942,073
14,893,232
3,890,640
90,000
8,009,478
405,062,466
38,057,375
38,057,375
$
$
$
$
600,000
600,000
253,000
253,000
$
$
FUNCTION 97 - PAYMENTS TO TAX INCREMENT FUND
6400 OTHER OPERATING EXPENSES
$
FUNCTION 97 TOTAL
$
4,900,000
4,900,000
FUNCTION 99 - APPRAISAL DISTRICT COSTS
6200 CONTRACTED SERVICES
FUNCTION 97 TOTAL
$
$
GRAND TOTAL APPROPRIATIONS
REVENUES OVER (UNDER) APPROPRIATIONS
$
$
$
$
5,583
165,233
(2,381)
(500)
167,935
$
8,486
(100,911)
(5,320)
53,458
92,416
48,129
$
46
2
39
11
1
1
100
$
10
4
1
1
16
$
20
2
7
6
15
$
$
$
24,608,978
24,608,978
$
$
(13,448,397)
(13,448,397)
$
$
465
465
$
$
600,000
600,000
$
$
-
$
$
11
11
253,000
253,000
$
$
253,000
253,000
$
$
-
$
$
5
5
$
$
4,900,000
4,900,000
$
$
1,600,000
1,600,000
$
$
$
$
30
30
2,450,000
2,450,000
$
$
2,450,000
2,450,000
$
$
2,450,000
2,450,000
$
$
$
$
46
46
$
422,407,818
$
440,609,471
$
434,574,444
$
(6,035,027)
$
8,215
$
23,131,747
$
$
(19,132,724)
$
(17,742,009)
$
(3,300,000)
(3,300,000)
-
$
75
26
151
6,012
363
774
282
74
2
151
7,658
(1,390,715)
$
$
51,223
85,402
71,000
207,625
8,204,344
1,426,889
352,232
575,133
106,643
48,129
10,713,370
S:\Groups\Finance\13 Budget\Budget Adoption Packet\052312 Board Budget Adoption Packet.xlsx\D Operating by Function
$
$
192,871
Proposed
Budget/
Refined ADA
52,900
$
55
(362)
5/31/2012
Attachment E
PLANO INDEPENDENT SCHOOL DISTRICT
PROPOSED BUDGET - DEBT SERVICE FUND
2012 - 2013
Estimated Revenue and Other Sources
Tax Revenue (Tax Rate $0.3334/$100 on Prelim Values)
Investment Earnings
Transfers from Construction Funds
Total Estimated Revenue and Other Sources
$
$
Proposed Debt Service Appropriations
Principal - February 15, 2012 payment
Interest - February 12 and August 2011 payments
Estimated Debt Service Fees
Total Proposed Appropriations
$
Excess Appropriations over Revenue and Other Sources
$
$
Estimated Ending Fund Balance, 6-30-12
$
36,447,899
August 15, 2012 Payment - gross payment no BAB subsidy taken
$
(23,237,526)
Estimated Ending Fund Balance, 8-31-12
$
13,210,373
Summary of Debt Requirements Fiscal Year 2013:
Payments August 15, 2012 & February 15, 2013
School Building Unlimited Tax Bonds - Series 2003
School Building Refunding Tax Bonds - Series 2004
School Building Unlimited Tax Bonds - Series 2004
School Building Refunding Tax Bonds - Series 2005
School Building Unlimited Tax Bonds - Series 2006
School Building Refunding Tax Bonds - Series 2006 CAB
School Building Refunding Tax Bonds - Series 2006 regular
School Building Unlimiited Tax Bonds - Series 2007
School Building Unlimiited Tax Bonds - Series 2008
School Building Refunding Tax Bonds - Series 2008
School Building Refunding Tax Bonds - Series 2008A
School Building Unlimiited Tax Bonds - Series 2009A- Tax Exempt
School Building Unlimiited Tax Bonds - Series 2009B- BAB's
School Building Unlimiited Tax QSCB - Series 2009C
School Building Refunding Tax Bonds - Series 2010
School Building Unlimited Tax Bonds - Series 2012
School Building Refunding Tax Bonds - Series 2012
S:\Groups\Finance\13 Budget\Budget Adoption Packet\052312 Board Budget Adoption Packet.xlsx\E Debt Service
117,712,651
70,000
500,000
118,282,651
72,111,076
47,066,225
425,000
119,602,301
(1,319,650)
Total
Principal
8,800,000.00
20,510,000.00
2,250,000.00
1,935,000.00
1,075.50
2,075,000.00
2,910,000.00
7,060,000.00
4,320,000.00
3,260,000.00
1,330,000.00
14,380,000.00
3,280,000.00
-
Interest
1,800,587.50
2,594,312.50
202,625.00
2,840,250.00
2,667,450.00
5,817,699.50
2,959,181.26
2,077,571.26
1,351,062.50
8,632,612.50
461,800.00
5,193,352.50
305,700.00
4,547,218.76
3,680,795.84
1,934,005.56
Requirement
10,600,587.50
23,104,312.50
2,452,625.00
2,840,250.00
4,602,450.00
5,818,775.00
5,034,181.26
4,987,571.26
8,411,062.50
12,952,612.50
3,721,800.00
5,193,352.50
1,635,700.00
18,927,218.76
6,960,795.84
1,934,005.56
72,111,075.50
$ 47,066,224.68
$ 119,177,300.18
5/31/2012
Attachment F
PLANO INDEPENDENT SCHOOL DISTRICT
KEY INDICATORS
2012 - 13 BUDGET
2009 -10
Property Value
$
Percent Increase/Decrease
33.5B
Proposed
Year End
Budget
2011 -12
2012 -13
2010 -11
$
-2.33%
Tax Revenue
Estimated
33.7B
$
-0.30%
33.7B
$
34.1B
0.00%
$
349.7M
$
341.4M
$
Tax Revenue Increase(Decrease)
$
(4.3)M
$
(8.3)M
$
3.0M
$
4.4M
Tax Revenue Golden Pennies
$
13.4M
$
13.1M
$
13.2M
$
13.4M
Enrollment
Percent Increase
Refined ADA
Percentage Attendance
WADA
Ratio to ADA
344.4M
1.19%
$
348.8M
53,709
54,288
54,638
54,880
1.73%
1.08%
0.64%
0.44%
51,765
52,413
52,519
52,900
96.38%
96.55%
96.12%
96.39%
63,226
64,291
60,799 *
64,105
1.221
1.227
1.158
1.212
Revenue at Compressed Rate
$
5,816
$
5,816
$
5,815
$
5,369
Other State Revenue per WADA
$
360
$
361
$
260
$
261
Net Total Revenue State & Local
$
6,176
$
6,177
$
6,075
$
5,630
(Reduced by Recapture)
Recapture
$ 33,623,548
$ 28,694,721
$ 38,735,367
$ 24,608,978
Net Inc. (Dec.) Fund Balance
$
$ 20,015,706
$
$ (19,132,724)
5,851,432
4,637,900
* Reduction in WADA was the mechanism used by the state to reduce state funding to all districts at the same percent
reduction. The District's actual WADA was 64,750.
S:\Groups\Finance\13 Budget\Budget Adoption Packet\052312 Board Budget Adoption Packet.xlsx\F Key Indicators
5/31/2012
Attachment G
PLANO INDEPENDENT SCHOOL DISTRICT
PROPOSED 2012-2013 REVENUE SUMMARY OPERATING FUND
2011-2012
ADOPTED
BUDGET
2011-2012
Amended Budget
for State Revenue
2012-2013
PROPOSED
BUDGET
Increase
(Decrease)
in Revenue
REVENUES & OTHER SOURCES
LOCAL REVENUES
Tax Revenue
TIF Revenue
Investment Earnings
Revenue ECS
Tuition-Fare Busing
Other Tuition
Total Rental Revenue
Total Donations
Total Curriculum Sales
Total Miscellaneous
Total Local Revenue
STATE REVENUES
Per Capita (includes SFSF)
Foundation (includes SFSF)
Technology Allottment
State Indirect Costs
Shars - Medicaid
TRS On-Behalf
Total State Revenue
$
$
$
339,747,049
4,900,000
1,000,000
494,800
260,000
150,000
830,000
115,000
60,000
500,000
348,056,849
$
$
$
339,747,049
4,900,000
1,000,000
494,800
260,000
150,000
830,000
115,000
60,000
500,000
348,056,849
$
13,740,880
59,098,168
1,454,738
45,000
750,000
17,773,111
92,861,897
$
13,740,880
54,232,097
45,000
750,000
17,773,111
86,541,088
$
250,000
FEDERAL REVENUES
Indirect Costs
MAC-Medicaid
ROTC
BABS Rebate
Total Federal Revenue
$
250,000
$
250,000
1,817,673
2,317,673
$
250,000
1,817,673
2,317,673
TOTAL REVENUE
$
443,236,419
$
$
2,286,581
8,700
7,865
2,303,146
$
$
445,539,565
$
$
TRANSFERS IN TO OPERATING
From Health Ins.
PASAR
Off Campus PE
GED
Total Other Sources
TOTAL REVENUE & OTHER
SOURCES
LESS RECAPTURE
NET REVENUE
$
$
$
$
12,997,073
23,707,557
142,113
1,871,194
19,200,000
57,917,937
$
$
$
$
$
9,069,101
(3,382,634)
(714,935)
(212,920)
6,636
(28,203)
10,923
15,000
(48,962)
4,714,006
(743,807)
(30,524,540)
97,113
1,121,194
1,426,889
(28,623,151)
$
381,372
58,227
192,510
1,817,673
2,449,782
$
131,372
58,227
(57,490)
132,109
436,915,610
$
413,138,574
$
(23,777,036)
2,286,581
8,700
7,865
2,303,146
$
2,286,581
8,700
7,865
2,303,146
$
$
$
439,218,756
$
415,441,720
$
(23,777,036)
(19,855,722)
$
(38,057,375)
$
(24,608,978)
$
13,448,397
425,683,843
$
401,161,381
$
390,832,742
$
(10,328,639)
S:\Groups\Finance\13 Budget\Budget Adoption Packet\052312 Board Budget Adoption Packet.xlsx\G Revenue Summary
$
$
348,816,150
1,517,366
285,065
281,880
266,636
121,797
840,923
130,000
11,038
500,000
352,770,855
-
5/31/2012
Attachment H
PROPOSED GENERAL FUND BUDGET
PROPOSED 2012-2013 BUDGET COMPARISION TO FINAL AMENDED 2011-2012 BUDGET
AGGREGATE SPENDING PER STUDENT BY FUNCTION GROUPS
FINAL AMENDED 2011-2012 BUDGET
General Fund
Total
Per
Refined ADA
52,519
PROPOSED 2012-2013 BUDGET
%
General Fund
Total
Per
Refined ADA
52,900
%
APPROPRIATIONS:
INSTRUCTION
11 Instruction
12 Instructional Resources and Media Services
13 Curriculum Development & Instructional Staff Development
18 Technology - District Wide Instructional Initiatives
19 Technology - Campus Based Instructional Initiatives
TOTAL INSTRUCTION
INSTRUCTIONAL SUPPORT
21 Instructional Leadership
23 School Leadership
31 Guidance, Counseling and Evaluation Services
32 Social Work Services
33 Health Services
36 Cocurricular/Extracurricular Activities
61 Community Services
93 Payments to Fiscal Agent of SSA
95 Juvenile Justice Alternative Ed Prg
TOTAL INSTUCTIONAL SUPPORT
CENTRAL ADMINISTRATION
41 General Administration
TOTAL CENTRAL ADMINISTRATION
DISTRICT OPERATIONS
34 Student Transportation
35 Food Services
51 Plant Maintenance and Operations
52 Security and Monitoring Services
53 Data Processing Services
71 Debt Service
81 Facilities Acquisition and Construction
TOTAL APPRTNS. BEFORE OTHER COSTS
OTHER COSTS
91 Purchase of WADA
92 Incremental Costs
97 Payments to Tax Increment Fund
99 Appraisal District Costs
TOTAL APPROPRIATIONS
$
$
$
259,659,710
7,454,356
5,207,279
846,502
444,042
273,611,889
$
$
$
$
3,049,010
21,911,560
15,709,081
868,153
4,801,450
6,845,048
756,266
253,550
190,000
54,384,118
$
$
$
4,909
141
98
16
8
5,172
$
68.86%
$
58
414
297
16
91
129
14
5
4
1,028
13.69%
8,438,101
8,438,101
$
$
160
160
2.12%
$
$
10,423,013
42,649,261
3,001,647
4,859,550
60,933,471
$
197
806
57
92
1,152
15.33%
$
397,367,579
$
7,512
100.00%
$
$
$
37,926,188
600,000
2,594,485
2,247,504
43,368,177
$
440,735,756
$
$
CHILD NUTRITION FUND
35
41
51
$
$
5,018
152
116
16
8
5,310
68.64%
13.91%
$
$
3,173,592
22,846,787
16,735,235
886,870
4,931,107
7,057,384
865,247
253,000
183,000
56,932,222
$
60
432
316
17
93
133
16
5
3
1,075
$
$
8,679,508
8,679,508
$
$
164
164
2.12%
$
$
$
11,842,924
42,498,570
3,032,420
5,333,316
62,707,230
$
224
803
57
101
1,185
15.33%
$
409,161,312
# $
7,735
100.00%
$
$
24,608,978
600,000
1,600,000
2,450,000
29,258,978
$
$
717
11
49
42
819
$
465
11
30
46
552
$
8,331
$
438,420,290
$
8,286
FINAL AMENDED 2011-2012 BUDGET
Fund 240
Total
265,430,398
8,018,974
6,135,571
824,820
432,589
280,842,352
Per
Refined ADA
52,519
PROPOSED 2012-2013 BUDGET
%
Fund 240
Total
Per
Refined ADA
52,900
%
APPROPRIATIONS:
DISTRICT OPERATIONS
Child Nutrition
General Administration
Plant Maintenance & Operations
$
22,813,410
106,531
1,047,688
$
431
2
20
95.19%
0.44%
4.37%
$
22,789,085
117,038
1,061,168
$
431
2
20
95.08%
0.49%
4.43%
TOTAL APPROPRIATIONS
$
23,967,629
$
453
100.00%
$
23,967,291
$
453
100.00%
FINAL AMENDED 2011-2012 BUDGET
Fund 513
Total
Per
Refined ADA
52,519
PROPOSED 2012-2013 BUDGET
%
Fund 513
Total
Per
Refined ADA
52,900
%
DEBT SERVICE FUND
APPROPRIATIONS
DEBT SERVICE
71 Debt Administration
TOTAL APPROPRIATIONS
$
115,582,664
$
2,185
$
115,582,664
$
2,185
S:\Groups\Finance\13 Budget\Budget Adoption Packet\052312 Board Budget Adoption Packet.xlsx\H Proposed to Final Amended
100.00%
$
119,602,301
$
2,261
$
119,602,301
$
2,261
100.00%
5/31/2012