L199.23.6399.000.109.1.99
PLANO
INDEPENDENT SCHOOL
DISTRICT
PROPOSED BUDGET
2011 – 2012
Excellence in Education
PLANO INDEPENDENT SCHOOL DISTRICT
PROPOSED 2011 – 2012 BUDGET
LIST OF ATTACHMENTS
Attachment A
Proposed General Fund Budget
Attachment A2
General Fund Aggregate Spending
Per Student by Function Groups
Attachment B
Summary of Other Funds with
Annually Adopted Budget
Attachment C
Proposed Operating Budget by
Object
Attachment D
Proposed Operating Budget by
Function and Object
Attachment E
Proposed Budget Debt Service Fund
Attachment F
Key Indicators
Attachment G
Proposed Operating Fund Revenue
Summary for 2011-12
Attachment H
Proposed 2011-12 Budget
Comparison to Final Amended
2010-11 Budget
Attachment A
PROPOSED GENERAL FUND BUDGET
2011-2012
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
$
$
APPROPRIATIONS:
11 Instruction
12 Instructional Resources and Media Services
13 Curriculum Development & Instructional Staff
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
$
$
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
G:\Finance\12 Budget\Budget Adoption Packet\FINAL Board Budget Adoption Packet.xls\A General Fund
$
Tuition
Reimbursement
Fund 166
Athletics
Fund 169
348,056,849
92,861,897
2,317,673
2,286,581
8,700
7,865
445,539,565
3,520,651
17,900
-
$ 1,385,400
-
1,395,434
4,933,985
1,068,643
$ 2,454,043
255,819,520
7,422,973
5,429,786
795,820
418,795
2,422,611
21,063,390
15,049,685
700,349
4,304,776
9,969,572
4,732,354
8,096,728
41,676,396
2,689,936
5,125,691
669,365
19,855,722
600,000
253,000
4,900,000
2,450,000
414,446,469
3,472,477
51,358
160,482
396,261
248,562
26,055
125,923
314,080
3,880
60,000
5,080
11,762
4,875,920
$
2,324,893
10,800
118,350
$ 2,454,043
-
Family
Literacy
Fund 480
Special
Programs
Fund 179
$
120,810
60,400
-
$
3,888,459
4,069,669
$
2,933,384
4,500
24,970
35,492
557,527
85,122
104,431
79,418
24,750
5,375
19,200
195,500
4,069,669
$
60,000
General Fund
Total
$
373,933
$
433,933
$
$
280,236
3,950
122,557
27,190
433,933
$
$
$
$
353,143,710
92,940,197
2,317,673
2,286,581
8,700
7,865
6,726,469
457,431,195
$
$
20
2
7
8
15
1
74
25
1
153
$
438
$
58,065
58,065
$
-
$
-
$
-
$
$
23,131,747
-
$
-
$
-
$
-
$
23,131,747
-
-
$
6,695
1,762
44
43
128
8,672
$
1,068,643
5,130
80,881
373,933
397,998
800,000
16,270
31,752
3,888,459
1,298,283
58,065
8,019,414
-
$
262,505,617
7,474,331
5,598,718
795,820
443,765
2,976,921
21,869,479
15,160,862
804,780
4,510,117
10,308,402
7,061,127
8,156,728
41,724,841
2,839,248
5,125,691
669,365
19,855,722
600,000
253,000
195,500
4,900,000
2,450,000
426,280,034
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
-
Proposed
Budget/
Refined ADA
52,746
$
4,977
142
106
15
8
56
415
287
15
86
195
134
155
791
54
97
13
376
11
5
4
93
46
8,081
6/8/2011
Attachment A2
PROPOSED GENERAL FUND BUDGET
2011-2012
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
52,746
%
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
$
255,819,520
7,422,973
5,429,786
795,820
418,795
269,886,894
$
3,472,477
51,358
160,482
3,684,317
$
$
$
2,422,611
21,063,390
15,049,685
700,349
4,304,776
4,732,354
669,365
253,000
49,195,530
$
$
396,261
248,562
26,055
125,923
3,880
800,681
$
$
8,096,728
8,096,728
$
$
60,000
60,000
$
$
$
$
$
314,080
5,080
11,762
330,922
$
$
9,969,572
41,676,396
2,689,936
5,125,691
59,461,595
$
386,640,747
$
4,875,920
$
$
$
19,855,722
600,000
4,900,000
2,450,000
27,805,722
$
$
414,446,469
$
$
$
G:\Finance\12 Budget\Budget Adoption Packet\FINAL Board Budget Adoption Packet.xls\A2 Per student
$
-
4,875,920
$
$
-
2,324,893
2,324,893
-
$
$
$
$
2,933,384
4,500
24,970
2,962,854
$
35,492
557,527
85,122
104,431
79,418
195,500
1,057,490
$
$
69.47%
$
$
2,976,921
21,869,479
15,160,862
804,780
4,510,117
7,061,127
669,365
253,000
195,500
53,501,151
$
56
415
287
15
86
134
13
5
4
1,015
13.43%
$
$
$
8,156,728
8,156,728
$
$
155
155
2.05%
$
$
$
$
10,308,402
41,724,841
2,839,248
5,125,691
59,998,182
$
$
27,190
27,190
$
195
791
54
97
1,137
15.06%
$
433,933
$
398,474,312
$
7,555
100.00%
$
$
19,855,722
600,000
4,900,000
2,450,000
27,805,722
$
376
11
93
46
526
$
426,280,034
$
8,081
$
2,454,043
$
4,069,669
2,454,043
122,557
122,557
$
4,977
142
106
15
8
5,248
-
$
$
$
$
$
$
$
262,505,617
7,474,331
5,598,718
795,820
443,765
276,818,251
-
24,750
5,375
19,200
49,325
-
$
$
$
$
10,800
118,350
129,150
$
$
280,236
3,950
284,186
$
$
$
-
4,069,669
$
$
$
-
433,933
6/8/2011
Attachment B
PLANO INDEPENDENT SCHOOL DISTRICT
Summary of Other Funds
with Annually Adopted Budget
2011-2012 Budget
Budgeted
Revenues
Budgeted
Appropriations
Change to
Fund Balance
Other Funds:
Food and Nutritional Services
$ 22,384,502
$
22,795,086
$
(410,584)
Debt Service Fund
$ 111,541,977
$ 115,171,892
$
(3,629,915)
Budgeted
Revenues
Budgeted
Appropriations
Transfer To
(From) Operating
7,432,200
$
5,145,619
$
Other Funds w/Transfers to (from) Operating:
PASAR After School Care
$
2,286,581
Employee Child Care
$
762,980
$
768,110
$
(5,130)
Special Events
$
151,500
$
183,252
$
(31,752)
* 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.
G:\Finance\12 Budget\Budget Adoption Packet\FINAL Board Budget Adoption Packet.xls\B Sum of Other Funds
6/8/2011
Proposed Operating Budget
FY 2011-2012
By Object
2010-2011
Adopted
Budget
REVENUES
5700 LOCAL REVENUES
5800 STATE REVENUES
5900 FEDERAL REVENUES
7900 TRANSFER IN
GRAND TOTAL REVENUES
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
$
$
$
343,543,326
101,245,984
1,472,470
4,437,356
450,699,136
Attachment C
2011-2012
Proposed
Budget
$
$
$
$
347,302,550
42,754,928
14,805,331
4,297,200
272,500
8,126,526
417,559,035
FUNCTION 91 - PURCHASE OF WADA*
6200 CONTRACTED SERVICES
FUNCTION 91 TOTAL
$
$
FUNCTION 92 - INCREMENTAL COSTS
6200 CONTRACTED SERVICES
FUNCTION 92 TOTAL
$
$
348,056,849
92,861,897
2,317,673
2,303,146
445,539,565
$
$
$$
%%
Change
Change
4,513,523
(8,384,087)
845,203
(2,134,210)
(5,159,571)
1.31%
-8.28%
57.40%
-48.10%
-1.14%
-5.67%
-5.06%
-3.29%
-11.94%
-37.88%
-37.88%
$
$
327,605,810
40,589,841
14,318,099
3,783,997
90,000
7,961,349
394,349,096
$
(19,696,740)
(2,165,087)
(487,232)
(513,203)
(182,500)
(165,177)
(23,209,939)
31,963,702
31,963,702
$
$
19,855,722
19,855,722
$
$
(12,107,980)
(12,107,980)
600,000
600,000
$
$
600,000
600,000
$
$
-
0.00%
0.00%
FUNCTION 93 - TUITION DEAF ED SHARED SERVICES
6400 OTHER OPERATING EXPENSES
$
FUNCTION 93 TOTAL
$
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
$
$
-
0.00%
0.00%
FUNCTION 99 - APPRAISAL DISTRICT COSTS
6200 CONTRACTED SERVICES
FUNCTION 99 TOTAL
$
$
2,450,000
2,450,000
$
$
2,450,000
2,450,000
$
$
-
0.00%
0.00%
GRAND TOTAL APPROPRIATIONS
$
457,725,737
$
422,407,818
$
(35,317,919)
REVENUES OVER (UNDER) APPROPRIATIONS
$
$
23,131,747
$
30,158,348
(7,026,601)
G:\Finance\12 Budget\Budget Adoption Packet\FINAL Board Budget Adoption Packet.xls\C Operating by Object
-66.97%
-2.03%
-5.56%
-7.72%
-429.20%
6/8/2011
Attachment D
Proposed Operating Budget
FY 2011-2012
By Function and Object
2010-2011
Adopted
Budget
REVENUES
5700 LOCAL REVENUES
5800 STATE REVENUES
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
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 11 TOTAL
$
$
343,543,326
101,245,984
1,472,470
1,921,141
8,700
7,515
2,500,000
450,699,136
2011-2012
Proposed
Budget
$
$
$
247,965,890
2,350,937
4,976,606
526,087
255,819,520
FUNCTION 12 - INSTRUCTIONAL RESOURCES & MEDIA SERVICES
6100 SALARY & BENEFITS
$
$
7,102,833
6200 CONTRACTED SERVICES
140,776
6300 SUPPLIES & MATERIALS
871,912
6400 OTHER OPERATING EXPENSES
28,535
6600 CAPITAL OUTLAY
FUNCTION 12 TOTAL
$
8,144,056
$
6,477,322
117,776
804,760
23,115
7,422,973
Change
$
$
$
6,599
1,761
44
43
8,447
$
4,850
$
123
2
15
-
$
(625,511)
(23,000)
(67,152)
(5,420)
(721,083)
$
140
FUNCTION 13 - CURRICULUM DEVELOPMENT & INSTRUCTIONAL STAFF DEVELOPMENT
6100 SALARY & BENEFITS
$
4,095,503
$
$
4,590,070
6200 CONTRACTED SERVICES
609,533
774,534
6300 SUPPLIES & MATERIALS
353,464
362,190
6400 OTHER OPERATING EXPENSES
371,286
448,786
6600 CAPITAL OUTLAY
FUNCTION 13 TOTAL
$
6,175,580
$
5,429,786
$
(494,567)
(165,001)
(8,726)
(77,500)
(745,794)
$
78
12
7
7
$
104
FUNCTION 18 - DISTRICT INSTRUCTIONAL COMPUTING INITIATIVES
6200 CONTRACTED SERVICES
$
260,500
$
6300 SUPPLIES & MATERIALS
649,320
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
7,000
$
FUNCTION 18 TOTAL
$
916,820
$
240,500
548,320
7,000
795,820
(20,000)
(101,000)
(121,000)
$
$
5
10
15
FUNCTION 19 - CAMPUS INSTRUCTIONAL COMPUTING INITIATIVES
6200 CONTRACTED SERVICES
$
$
6300 SUPPLIES & MATERIALS
422,375
6600 CAPITAL OUTLAY
FUNCTION 19 TOTAL
$
422,375
$
418,795
418,795
$
(3,580)
(3,580)
$
-
$
8
$
(168,144)
0
(6,376)
(174,520)
$
44
1
1
$
2,322,765
19,476
48,166
32,204
2,422,611
$
46
$
(682,672)
(24,790)
(96,944)
(14,131)
(818,537)
$
392
2
5
1
$
20,651,613
96,910
255,074
59,793
21,063,390
$
400
$
FUNCTION 21 - INSTRUCTIONAL LEADERSHIP
6100 SALARY & BENEFITS
$
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 21 TOTAL
$
FUNCTION 23 - SCHOOL ADMINISTRATION
6100 SALARY & BENEFITS
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 23 TOTAL
$
$
2,490,909
19,476
48,166
38,580
2,597,131
21,334,285
121,700
352,018
73,924
21,881,927
$
G:\Finance\12 Budget\Budget Adoption Packet\FINAL Board Budget Adoption Packet.xls\D Operating by Function
$
$
$
$
$
$
$
(16,073,720)
(88,823)
(278,454)
(221,306)
(16,662,302)
$
4,701
45
94
10
264,039,610
2,439,760
5,255,060
747,393
272,481,822
$
4,513,523
(8,384,087)
845,203
365,440
350
(2,500,000)
(5,159,571)
Proposed
Budget/
Refined ADA
52,746
$
$
$
348,056,849
92,861,897
2,317,673
2,286,581
8,700
7,865
445,539,565
$
8
Page 1 of 4
Attachment D
Proposed Operating Budget
FY 2011-2012
By Function and Object
2010-2011
Adopted
Budget
FUNCTION 31 - GUIDANCE, COUNSELING & EVALUATION SERVICES
6100 SALARY & BENEFITS
$
$
14,661,609
6200 CONTRACTED SERVICES
279,227
6300 SUPPLIES & MATERIALS
869,860
6400 OTHER OPERATING EXPENSES
77,950
6600 CAPITAL OUTLAY
12,000
FUNCTION 31 TOTAL
$
15,900,646
$
FUNCTION 32 - SOCIAL WORK SERVICES
6100 SALARY & BENEFITS
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 32 TOTAL
FUNCTION 33 - HEALTH SERVICES
6100 SALARY & BENEFITS
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 33 TOTAL
$
$
897,710
6,421
4,993
3,121
912,245
2011-2012
Proposed
Budget
$
$
$
$
4,127,597
12,360
78,324
12,854
4,231,135
FUNCTION 34 - STUDENT TRANSPORTATION
6100 SALARY & BENEFITS
$
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 34 TOTAL
$
6,572,437
432,908
1,789,334
225,104
9,019,783
$
Change
14,035,278
218,977
727,775
55,655
12,000
15,049,685
$
686,342
6,421
4,993
2,593
700,349
$
$
$
4,206,350
12,360
74,812
11,254
4,304,776
$
7,228,541
432,908
2,089,334
218,789
9,969,572
$
$
$
-
FUNCTION 36 - COCURRICULAR/EXTRACURRICULAR ACTIVITIES
6100 SALARY & BENEFITS
$
$
3,475,259
6200 CONTRACTED SERVICES
104,484
6300 SUPPLIES & MATERIALS
332,451
6400 OTHER OPERATING EXPENSES
1,011,796
6600 CAPITAL OUTLAY
FUNCTION 36 TOTAL
$
4,923,990
$
3,342,963
95,663
315,367
978,361
4,732,354
$
FUNCTION 41 - GENERAL ADMINISTRATION
6100 SALARY & BENEFITS
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 41 TOTAL
6,011,413
1,095,424
444,888
545,003
8,096,728
$
6,826,058
31,508,227
2,594,087
748,024
41,676,396
$
FUNCTION 35 - FOOD SERVICE
6100 SALARY & BENEFITS
6300 SUPPLIES & MATERIALS
FUNCTION 35 - TOTAL
$
$
$
$
$
-
6,608,453
1,189,724
489,888
677,443
8,965,508
FUNCTION 51 - PLANT MAINTENANCE & OPERATIONS
6100 SALARY & BENEFITS
$
7,389,537
6200 CONTRACTED SERVICES
32,894,655
6300 SUPPLIES & MATERIALS
2,525,311
6400 OTHER OPERATING EXPENSES
722,159
6600 CAPITAL OUTLAY
182,500
FUNCTION 51 TOTAL
$
43,714,162
$
$
$
$
$
$
$
G:\Finance\12 Budget\Budget Adoption Packet\FINAL Board Budget Adoption Packet.xls\D Operating by Function
Proposed
Budget/
Refined ADA
52,746
$
$
$
$
$
$
$
(626,331)
(60,250)
(142,085)
(22,295)
(850,961)
$
(211,368)
(528)
(211,896)
$
13
-
$
13
78,753
(3,512)
(1,600)
73,641
$
80
1
-
$
81
656,104
300,000
(6,315)
949,789
$
137
8
40
4
$
189
$
-
$
-
(132,296)
(8,821)
(17,084)
(33,435)
(191,636)
$
63
2
6
19
90
(597,040)
(94,300)
(45,000)
(132,440)
(868,780)
$
(563,479)
(1,386,428)
68,776
25,865
(182,500)
(2,037,766)
$
-
$
$
$
$
266
4
14
1
285
114
21
8
10
153
129
597
49
14
789
Page 2 of 4
Attachment D
Proposed Operating Budget
FY 2011-2012
By Function and Object
2010-2011
Adopted
Budget
FUNCTION 52 - SECURITY & MONITORING SERVICES
6100 SALARY & BENEFITS
$
858,782
6200 CONTRACTED SERVICES
1,764,789
6300 SUPPLIES & MATERIALS
148,650
6400 OTHER OPERATING EXPENSES
129,286
6600 CAPITAL OUTLAY
FUNCTION 52 TOTAL
$
2,901,507
FUNCTION 53 - DATA PROCESSING SERVICES
6100 SALARY & BENEFITS
$
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 53 TOTAL
$
FUNCTION 61 - COMMUNITY SERVICES
6100 SALARY & BENEFITS
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
FUNCTION 61 TOTAL
FUNCTION 71 - DEBT SERVICE
6500 DEBT SERVICE
FUNCTION 71 TOTAL
$
$
$
$
$
$
2,689,936
$
2,589,608
2,257,386
566,550
74,390
71,000
5,558,934
$
2,439,865
2,057,386
495,550
61,890
71,000
5,125,691
$
563,851
56,229
38,929
25,879
684,888
$
$
$
566,533
46,867
32,308
23,657
669,365
$
$
-
$
$
$
11
1
1
13
-
$
$
-
$
$
-
-
$
-
$
-
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
$
$
$
$
$
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
$
$
31,963,702
31,963,702
$
$
FUNCTION 92 - Incremental Costs
6200 CONTRACTED SERVICES
FUNCTION 92 TOTAL
$
$
600,000
600,000
$
$
G:\Finance\12 Budget\Budget Adoption Packet\FINAL Board Budget Adoption Packet.xls\D Operating by Function
$
14
32
3
2
51
2,682
(9,362)
(6,621)
(2,222)
(15,523)
347,302,550
42,754,928
14,805,331
4,297,200
272,500
8,126,526
417,559,035
$
$
$
$
$
$
(109,408)
(84,313)
(14,850)
(3,000)
(211,571)
(149,743)
(200,000)
(71,000)
(12,500)
(433,243)
136,527
1,170,851
28,357
104,681
397,801
397,998
19,653
97,452
4,056,550
1,716,656
8,126,526
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
$
Change
749,374
1,680,476
133,800
126,286
$
Proposed
Budget/
Refined ADA
52,746
$
$
FUNCTION 81 - FACILITIES ACQUISITION & CONSTRUCTION
6100 SALARY & BENEFITS
$
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 81 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)
2011-2012
Proposed
Budget
$
$
$
$
46
39
9
1
1
96
(136,527)
(102,208)
(23,227)
(23,800)
(23,868)
800,000
(3,383)
(65,700)
(168,091)
(418,373)
(165,177)
$
$
$
(19,696,740)
(2,165,087)
(487,232)
(513,203)
(182,500)
(165,177)
(23,209,939)
$
6,211
770
271
72
2
151
7,477
19,855,722
19,855,722
$
$
(12,107,980)
(12,107,980)
$
$
376
376
600,000
600,000
$
$
$
$
11
11
$
-
$
20
2
7
8
15
1
74
25
152
Page 3 of 4
Attachment D
Proposed Operating Budget
FY 2011-2012
By Function and Object
$
$
253,000
253,000
$
$
-
$
$
5
5
FUNCTION 97 - PAYMENTS TO TAX INCREMENT FUND
6400 OTHER OPERATING EXPENSES
$
4,900,000
FUNCTION 97 TOTAL
$
4,900,000
$
$
4,900,000
4,900,000
$
$
-
$
$
93
93
FUNCTION 99 - APPRAISAL DISTRICT COSTS
6200 CONTRACTED SERVICES
$
FUNCTION 97 TOTAL
$
2,450,000
2,450,000
$
$
2,450,000
2,450,000
$
$
-
$
$
46
46
457,725,737
$
422,407,818
$
(35,317,919)
$
8,008
$
23,131,747
$
30,158,348
$
439
GRAND TOTAL APPROPRIATIONS
$
REVENUES OVER (UNDER) APPROPRIATIONS$
(7,026,601)
2011-2012
Proposed
Budget
Proposed
Budget/
Refined ADA
52,746
2010-2011
Adopted
Budget
FUNCTION 93 - TUITION DEAF ED SHARED SERVICES
6400 OTHER OPERATING EXPENSES
$
253,000
FUNCTION 93 TOTAL
$
253,000
G:\Finance\12 Budget\Budget Adoption Packet\FINAL Board Budget Adoption Packet.xls\D Operating by Function
$
Change
Page 4 of 4
Attachment E
PLANO INDEPENDENT SCHOOL DISTRICT
PROPOSED BUDGET - DEBT SERVICE FUND
2011 - 2012
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
$
$
110,921,977
120,000
500,000
111,541,977
66,732,857
48,139,035
300,000
115,171,892
Excess Appropriations over Revenue and Other Sources
$
(3,629,915)
Estimated Beginning Fund Balance, 7-1-11
$
37,644,912
Estimated Ending Fund Balance, 6-30-12
August 2012 Payment - gross payment no BAB subsidy taken
Estimated Ending Fund Balance, 8-31-12
$
34,014,997
(21,747,624)
12,267,373
$
Estimated Ending Fund Balance, 6-30-11
$
37,644,912
August 15, 2011 Payment - gross payment no BAB subsidy taken
$
(24,440,631)
Estimated Ending Fund Balance, 8-31-11
$
13,204,281
Summary of Debt Requirements Fiscal Year 2012:
Payments August 15, 2011 & February 15, 2012
School Building Unlimited Tax Bonds - Series 2002
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 Unlimited Tax Refunding Bond - Series 2010
Total
Principal
7,935,000.00
8,515,000.00
12,620,000.00
2,140,000.00
1,855,000.00
2,857.50
3,090,000.00
2,810,000.00
2,335,000.00
4,110,000.00
3,130,000.00
1,330,000.00
16,860,000.00
66,732,857.50
G:\Finance\12 Budget\Budget Adoption Packet\FINAL Board Budget Adoption Packet.xlsE Debt Service
Interest
396,750.00
2,226,337.50
3,225,312.50
2,802,375.00
2,840,250.00
2,774,112.50
5,815,917.50
3,113,681.26
2,168,896.26
1,426,950.00
8,838,112.50
587,000.00
5,193,352.50
319,000.00
6,410,987.47
$ 48,139,034.99
Requirement
8,331,750.00
10,741,337.50
15,845,312.50
4,942,375.00
2,840,250.00
4,629,112.50
5,818,775.00
6,203,681.26
4,978,896.26
3,761,950.00
12,948,112.50
3,717,000.00
5,193,352.50
1,649,000.00
23,270,987.47
$ 114,871,892.49
6/8/2011
Attachment F
PLANO INDEPENDENT SCHOOL DISTRICT
KEY INDICATORS
2011 - 12 BUDGET
2008 - 09
Property Value
$
Percent Increase/Decrease
Tax Revenue
34.3B
Estimated
Proposed
Year End
Budget
2010 -11
2011 -12
2009 -10
$
3.94%
33.8B
$
-1.17%
33.3B
$
-1.48%
1.20%
$
356.7M
$
348.4M
$
339.9M
$
Tax Revenue Increase(Decrease)
$
25.1M
$
(8.3)M
$
(8.5)M
$
Tax Revenue Golden Pennies
$
13.7M
$
13.4M
$
13.1M
Enrollment
Percent Increase
Refined ADA
Percentage Attendance
WADA
Ratio to ADA
Target Revenue per WADA
$
33.7B
$
339.7M
(.2)M
13.1M
52,798
53,709
54,288
54,638
0.91%
1.73%
1.08%
0.64%
51,056
51,765
52,415
52,746
96.70%
96.38%
96.55%
96.54%
62,526
63,301
64,415
64,831
1.225
1.223
1.229
1.229
5,414
State Increase in 2009 Legislation
$
5,414
$
5,414
$
5,414
$
120
$
120
$
120
Other State Revenue per WADA
$
308
$
328
$
330
$
328
Total Target Revenue State & Local
$
5,722
$
5,862
$
5,864
$
5,862
Recapture
$ 92,020,973
$ 35,069,642
$ 28,601,678
$ 19,855,722
$
$ 23,131,747
(Included in Target Revenue)
Net Inc. (Dec.) Fund Balance
$ (3,858,423) $
5,851,432
G:\Finance\12 Budget\Budget Adoption Packet\FINAL Board Budget Adoption Packet.xlsF Key Indicators
9,800,367
6/8/2011
Attachment G
PLANO INDEPENDENT SCHOOL DISTRICT
PROPOSED 2011-2012 REVENUE SUMMARY
2010-2011
Adopted
Budget
2011-2012
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
$
$
$
$
334,530,668
4,900,000
1,800,000
460,000
250,000
150,000
792,777
115,000
60,000
484,881
343,543,326
$
$
11,371,720
70,072,321
1,528,832
500,000
17,773,111
101,245,984
$
$
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
$
$
$
250,000
250,000
1,817,673
2,317,673
$
$
$
5,216,381
(800,000)
34,800
10,000
37,223
15,119
4,513,523
2,369,160
(10,974,153)
(74,094)
45,000
250,000
(8,384,087)
FEDERAL REVENUES
Indirect Costs
ROTC
BABS Rebate
Total Federal Revenue
$
190,000
1,282,470
1,472,470
TOTAL REVENUE
$
446,261,780
$
443,236,419
$
(3,025,361)
$
2,500,000
1,921,141
8,700
7,515
4,437,356
$
2,286,581
8,700
7,865
2,303,146
$
$
(2,500,000)
365,440
350
(2,134,210)
$
450,699,136
$
445,539,565
$
(5,159,571)
$
(31,963,702)
$
(19,855,722)
$
12,107,980
$
418,735,434
$
425,683,843
$
6,948,409
TRANSFERS IN TO OPERATING
From Health Ins.
PASAR
Off Campus PE
GED
Total Other Sources
TOTAL REVENUE & OTHER
SOURCES
LESS RECAPTURE
NET REVENUE
$
G:\Finance\12 Budget\Budget Adoption Packet\FINAL Board Budget Adoption Packet.xlsG Revenue Summary
250,000
60,000
535,203
845,203
6/8/2011
Attachment H
PROPOSED GENERAL FUND BUDGET
PROPOSED 2011-2012 BUDGET COMPARISION TO FINAL AMENDED 2010-2011 BUDGET
AGGREGATE SPENDING PER STUDENT BY FUNCTION GROUPS
FINAL AMENDED 2010-2011 BUDGET
General Fund
Total
Per
Refined ADA
52,415
PROPOSED 2011-2012 BUDGET
%
General Fund
Total
Per
Refined ADA
52,746
%
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
$
$
$
255,137,951
8,366,037
6,142,380
269,646,368
$
$
$
$
3,313,350
23,095,419
16,831,610
1,103,408
4,737,943
7,333,745
801,206
245,850
203,700
57,666,231
$
$
$
4,837
159
116
5,112
$
68.10%
$
63
438
319
21
90
139
15
5
4
1,094
14.56%
8,921,110
8,921,110
$
$
169
169
2.25%
$
$
9,721,351
41,754,200
2,867,776
5,353,685
59,697,012
$
184
792
54
101
1,131
15.08%
$
395,930,721
$
7,506
99.99%
$
$
$
29,998,089
600,000
8,912,293
2,450,000
41,960,382
$
437,891,103
$
$
CHILD NUTRITION FUND
35
41
51
$
$
4,977
142
106
15
8
5,248
69.47%
13.43%
$
$
2,976,921
21,869,479
15,160,862
804,780
4,510,117
7,061,127
669,365
253,000
195,500
53,501,151
$
56
415
287
15
86
134
13
5
4
1,015
$
$
8,156,728
8,156,728
$
$
155
155
2.05%
$
$
$
10,308,402
41,724,841
2,839,248
5,125,691
59,998,182
$
195
791
54
97
1,137
15.06%
$
398,474,312
# $
7,555
100.00%
$
$
19,855,722
600,000
4,900,000
2,450,000
27,805,722
$
$
569
11
169
46
795
$
376
11
93
46
526
$
8,301
$
426,280,034
$
8,081
FINAL AMENDED 2010-2011 BUDGET
Fund 240
Total
262,505,617
7,474,331
5,598,718
795,820
443,765
276,818,251
Per
Refined ADA
52,415
PROPOSED 2011-2012 BUDGET
%
Fund 240
Total
Per
Refined ADA
52,746
%
APPROPRIATIONS:
DISTRICT OPERATIONS
Child Nutrition
General Administration
Plant Maintenance & Operations
$
21,129,233
106,531
1,948,500
$
401
2
37
91.14%
0.46%
8.40%
$
21,640,867
106,531
1,047,688
$
410
2
20
94.94%
0.47%
4.60%
TOTAL APPROPRIATIONS
$
23,184,264
$
440
100.00%
$
22,795,086
$
432
100.01%
FINAL AMENDED 2010-2011 BUDGET
Fund 513
Total
Per
Refined ADA
52,415
PROPOSED 2011-2012 BUDGET
%
Fund 513
Total
Per
Refined ADA
52,746
%
DEBT SERVICE FUND
APPROPRIATIONS
DEBT SERVICE
71 Debt Administration
TOTAL APPROPRIATIONS
$
107,343,648
$
2,035
$
107,343,648
$
2,035
G:\Finance\12 Budget\Budget Adoption Packet\FINAL Board Budget Adoption Packet.xls\H Proposed to Final Amended
100.00%
$
115,171,892
$
2,184
$
115,171,892
$
2,184
100.00%
6/8/2011