PLANO INDEPENDENT SCHOOL DISTRICT
PROPOSED BUDGET 2010 – 2011 Excellence in Education
PLANO INDEPENDENT SCHOOL DISTRICT
PROPOSED 2010-2011 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 2010-2011
Attachment H:
Proposed 2010-11 Budget Comparison to
Final Amended 2009-10 Budget
Attachment A
PROPOSED GENERAL FUND BUDGET
2010-2011
Tuition
Reimbursement
Fund 166
Operating
Fund 199
REVENUES:
Local Sources
State Sources
Federal Sources
Transfers In From Other Funds
$
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
Athletics
Fund 169
343,543,326
101,245,984
1,472,470
4,437,356
450,699,136
$
3,502,302
$
1,361,900
$
1,977,517
5,479,819
$
1,170,851
2,532,751
272,481,822
8,144,056
6,175,580
916,820
422,375
2,597,131
21,881,927
15,900,646
912,245
4,231,135
9,019,783
4,923,990
8,965,508
43,714,162
2,901,507
5,558,934
684,888
31,963,702
600,000
253,000
4,900,000
2,450,000
449,599,211
$
$
5,422,104
$
$
397,998
1,977,517
1,170,851
4,056,550
523,610
$
41,500
$
-
$
8,126,526
$
16,215
57,715
$
-
$
(7,026,601)
$
-
$
-
$
$
$
Special
Programs
Fund 179
120,810
60,400
$
3,971,554
57,636
169,532
477,757
258,334
26,328
71,088
314,080
3,880
60,000
5,330
6,585
-
2,416,751
10,800
105,200
2,532,751
$
4,056,550
4,237,760
General Fund
Total
$
$
2,969,467
4,897
25,487
61,147
536,373
84,634
223,368
78,950
24,750
5,787
19,200
203,700
-
$
4,237,760
$
Proposed
Budget/
Refined ADA
51,948
348,528,338
101,306,384
1,472,470
11,642,274
462,949,466
$
279,422,843
8,201,692
6,350,009
916,820
447,862
3,136,035
22,676,634
16,011,608
1,135,613
4,381,173
9,358,613
7,344,621
9,025,508
43,736,079
3,032,492
5,558,934
684,888
31,963,702
600,000
253,000
203,700
4,900,000
2,450,000
461,791,826
$
$
$
158
$
(136)
$
$
6,709
1,950
28
224
8,911
5,379
158
122
18
9
60
437
308
22
84
180
141
174
842
58
107
13
615
12
5
4
94
47
8,889
OTHER USES:
Transfer out - Head Start
Transfer out - Tuition Reimbursed
Transfer out - Athletics
Transfer out - Special Programs Center
Transfer out - FANS
Transfer out - Other
Transfer out - Operating
Total Other Resources and (Uses)
Net Revenues and Other Sources over
Appropriations and Other Uses
G:\Finance\11 Budget\Adopted Budget Packet\FINAL Board Budget Adoption Packet.xls\A General Fund
$
-
$
$
397,998
1,977,517
1,170,851
4,056,550
41,500
523,610
16,215
8,184,241
$
-
$
(7,026,601)
8
38
23
78
1
10
6/1/2010
Attachment A2
PROPOSED GENERAL FUND BUDGET
2010-2011
AGGREGATE SPENDING PER STUDENT BY FUNCTION GROUPS
Tuition
Reimbursement
Fund 166
Operating
Fund 199
Special
Programs
Fund 179
Athletics
Fund 169
General Fund
Total
Proposed
Budget/
Refined ADA
51,948
%
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
$
272,481,822
8,144,056
6,175,580
916,820
422,375
288,140,653
$
3,971,554
57,636
169,532
$
4,198,722
$
477,757
258,334
26,328
$
2,597,131
21,881,927
15,900,646
912,245
4,231,135
4,923,990
684,888
253,000
51,384,962
$
$
$
$
$
-
71,088
3,880
2,416,751
$
$
8,965,508
8,965,508
$
$
60,000
60,000
$
$
9,019,783
$
314,080
$
43,714,162
2,901,507
5,558,934
61,194,386
$
325,995
$
116,000
$
409,685,509
$
5,422,104
$
2,532,751
$
31,963,702
600,000
4,900,000
2,450,000
39,913,702
$
$
449,599,211
$
G:\Finance\11 Budget\Adopted Budget Packet\FINAL Board Budget Adoption Packet.xls\A2 Per student
$
$
837,387
OTHER COSTS
91 Purchase of WADA
92 Incremental Costs
97 Payments to Tax Increment Fund
99 Appraisal District Costs
TOTAL APPROPRIATIONS
$
5,330
6,585
2,416,751
-
$
5,422,104
$
279,422,843
8,201,692
6,350,009
916,820
447,862
295,339,226
$
61,147
536,373
84,634
223,368
78,950
203,700
1,188,172
$
$
$
3,136,035
22,676,634
16,011,608
1,135,613
4,381,173
7,344,621
684,888
253,000
203,700
55,827,272
$
$
2,532,751
$
60
437
308
22
84
141
13
5
4
1,074
13.23%
$
$
9,025,508
9,025,508
$
$
174
174
2.14%
$
$
$
9,358,613
43,736,079
3,032,492
5,558,934
61,686,118
$
$
24,750
5,787
19,200
49,737
$
180
842
58
107
1,187
14.62%
$
4,237,760
$
421,878,124
$
8,121
100.00%
$
31,963,702
600,000
4,900,000
2,450,000
39,913,702
$
615
12
94
47
768
$
461,791,826
$
8,889
-
70.01%
$
-
10,800
105,200
$
5,379
158
122
18
9
5,686
$
$
-
2,969,467
4,897
25,487
2,999,851
$
$
-
4,237,760
6/1/2010
Attachment B
PLANO INDEPENDENT SCHOOL DISTRICT
Summary of Other Funds
with Annually Adopted Budget
2010 - 11 Budget
Budgeted
Revenues
Other Funds:
Food and Nutritional Services
$ 20,578,200
Debt Service Fund
$
105,329,101
Budgeted
Revenues
Other Funds w/Transfers to (from) Operating:
PASAR After School Care
$
Budgeted
Appropriations
7,490,940
20,880,420
Change to
Fund Balance
$
(302,220)
113,854,305
(8,525,204)
Budgeted
Appropriations
Transfer To
(From) Operating
$
$
5,569,799
1,921,141
Employee Child Care
738,693
767,050
(28,357)
Plano Family Literacy
60,000
457,801
(397,801)
151,500
248,952
(97,452)
Events
* 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\Board Agenda Items\Agenda\060110\FINAL Board Budget Adoption Packet w NO cover or index.xls\B Sum of Other Funds
5/26/2010
Proposed Operating Budget
FY 2010-11
By Object
2009-10
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
$
$
$
363,812,030
81,940,675
190,000
4,437,154
450,379,859
Attachment C
2010-11
Proposed
Budget
$
$
$
$
337,020,312
41,758,713
14,776,435
4,318,587
196,000
7,769,511
405,839,557
FUNCTION 91 - PURCHASE OF WADA*
6200 CONTRACTED SERVICES
FUNCTION 91 TOTAL
$
$
FUNCTION 92 - INCREMENTAL COSTS
6200 CONTRACTED SERVICES
FUNCTION 92 TOTAL
$
$
343,543,326
101,245,984
1,472,470
4,437,356
450,699,136
$
$
$$
%%
Change
Change
(20,268,704)
19,305,309
1,282,470
202
319,277
-5.57%
23.56%
674.98%
0.00%
0.07%
3.05%
2.39%
0.20%
-0.50%
39.03%
4.60%
2.89%
-4.92%
-4.92%
$
$
347,302,550
42,754,928
14,805,331
4,297,200
272,500
8,126,526
417,559,035
$
10,282,238
996,215
28,896
(21,387)
76,500
357,015
11,719,478
33,618,006
33,618,006
$
$
31,963,702
31,963,702
$
$
(1,654,304)
(1,654,304)
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
$
236,500
236,500
$
$
253,000
253,000
$
$
16,500
16,500
6.98%
6.98%
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
$
447,644,063
$
457,725,737
$
10,081,674
REVENUES OVER (UNDER) APPROPRIATIONS
$
2,735,796
$
$
(9,762,397)
(7,026,601)
G:\Finance\Board Agenda Items\Agenda\060110\FINAL Board Budget Adoption Packet w NO cover or index.xls\C Operating by Object
2.25%
-356.84%
5/26/2010
Attachment D
Proposed Operating Budget
FY 2010 - 11
By Function and Object
2009 - 10
Adopted
Budget
REVENUES
5700 LOCAL REVENUES
5800 STATE REVENUES
5900 FEDERAL REVENUES
7900 TRANSFER IN
GRAND TOTAL REVENUES
$
$
$
264,039,610
2,439,760
5,255,060
747,393
272,481,822
7,590,284
316,728
(13,486)
246,711
8,140,236
$
5,083
47
101
14
$
5,245
FUNCTION 12 - INSTRUCTIONAL RESOURCES & MEDIA SERVICES
6100 SALARY & BENEFITS
$
7,105,447
$
6200 CONTRACTED SERVICES
141,600
6300 SUPPLIES & MATERIALS
916,184
6400 OTHER OPERATING EXPENSES
28,585
6600 CAPITAL OUTLAY
FUNCTION 12 TOTAL
$
8,191,815
$
7,102,833
140,776
871,912
28,535
8,144,056
$
137
3
17
1
$
(2,614)
(824)
(44,272)
(50)
(47,759)
$
158
FUNCTION 13 - CURRICULUM DEVELOPMENT & INSTRUCTIONAL STAFF DEVELOPMENT
6100 SALARY & BENEFITS
$
4,578,379
$
$
4,590,070
6200 CONTRACTED SERVICES
997,673
774,534
6300 SUPPLIES & MATERIALS
338,279
362,190
6400 OTHER OPERATING EXPENSES
454,491
448,786
6600 CAPITAL OUTLAY
FUNCTION 13 TOTAL
$
6,368,822
$
6,175,580
$
11,692
(223,139)
23,911
(5,705)
(193,242)
$
88
15
7
9
$
119
57,880
(32,560)
25,320
$
$
5
12
17
(6,380)
(6,380)
$
-
$
8
253,024
(20,506)
(5,527)
748
227,739
$
48
1
1
$
50
803,867
(52,500)
16,786
5,817
773,970
$
411
2
7
1
$
421
$
256,449,326
2,123,032
5,268,546
500,682
264,341,586
$
Proposed
Budget/
Refined ADA
51,948
(20,268,704)
19,305,309
1,282,470
202
319,277
$
$
Change
$
$
363,812,030
81,940,675
190,000
4,437,154
450,379,859
$
343,543,326
101,245,984
1,472,470
4,437,356
450,699,136
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
$
2010-2011
Proposed
Budget
$
$
$
$
FUNCTION 18 - DISTRICT INSTRUCTIONAL COMPUTING INITIATIVES
6200 CONTRACTED SERVICES
$
202,620
$
6300 SUPPLIES & MATERIALS
681,880
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
7,000
FUNCTION 18 TOTAL
$
891,500
$
260,500
649,320
7,000
916,820
$
FUNCTION 19 - CAMPUS INSTRUCTIONAL COMPUTING INITIATIVES
6200 CONTRACTED SERVICES
$
$
6300 SUPPLIES & MATERIALS
428,755
6600 CAPITAL OUTLAY
$
428,755
$
FUNCTION 19 TOTAL
422,375
422,375
$
2,490,909
19,476
48,166
38,580
2,597,131
$
21,334,285
121,700
352,018
73,924
21,881,927
$
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
$
$
2,237,885
39,982
53,693
37,832
2,369,392
$
20,530,418
174,200
335,232
68,107
21,107,958
$
G:\Finance\Board Agenda Items\Agenda\060110\FINAL Board Budget Adoption Packet w NO cover or index.xls\D Operating by Function
$
$
$
$
$
$
$
6,613
1,949
28
85
8,675
8
Page 1 of 4
Attachment D
Proposed Operating Budget
FY 2010 - 11
By Function and Object
2009 - 10
Adopted
Budget
FUNCTION 31 - GUIDANCE, COUNSELING & EVALUATION SERVICES
6100 SALARY & BENEFITS
$
14,307,706
$
6200 CONTRACTED SERVICES
322,904
6300 SUPPLIES & MATERIALS
812,540
6400 OTHER OPERATING EXPENSES
76,000
6600 CAPITAL OUTLAY
12,000
FUNCTION 31 TOTAL
$
15,531,150
$
FUNCTION 32 - SOCIAL WORK SERVICES
6100 SALARY & BENEFITS
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 32 TOTAL
791,388
6,465
5,044
6,063
808,960
$
$
$
3,994,523
12,360
66,155
14,171
4,087,209
FUNCTION 34 - STUDENT TRANSPORTATION
6100 SALARY & BENEFITS
$
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 34 TOTAL
$
6,160,275
429,908
1,777,094
224,291
8,591,568
$
FUNCTION 33 - HEALTH SERVICES
6100 SALARY & BENEFITS
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 33 TOTAL
FUNCTION 35 - FOOD SERVICE
6100 SALARY & BENEFITS
6300 SUPPLIES & MATERIALS
FUNCTION 35 - TOTAL
$
$
$
$
$
-
$
$
$
$
$
2010-2011
Proposed
Budget
Change
14,661,609
279,227
869,860
77,950
12,000
15,900,646
$
897,710
6,421
4,993
3,121
912,245
$
4,127,597
12,360
78,324
12,854
4,231,135
$
6,572,437
432,908
1,789,334
225,104
9,019,783
$
-
$
$
$
$
$
$
FUNCTION 36 - COCURRICULAR/EXTRACURRICULAR ACTIVITIES
6100 SALARY & BENEFITS
$
2,884,622
$
6200 CONTRACTED SERVICES
92,052
6300 SUPPLIES & MATERIALS
321,908
6400 OTHER OPERATING EXPENSES
975,462
6600 CAPITAL OUTLAY
FUNCTION 36 TOTAL
$
4,274,044
$
3,475,259
104,484
332,451
1,011,796
4,923,990
$
FUNCTION 41 - GENERAL ADMINISTRATION
6100 SALARY & BENEFITS
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 41 TOTAL
6,608,453
1,189,724
489,888
677,443
8,965,508
$
7,389,537
32,894,655
2,525,311
722,159
182,500
43,714,162
$
$
$
6,273,229
1,167,557
406,754
652,256
8,499,796
FUNCTION 51 - PLANT MAINTENANCE & OPERATIONS
6100 SALARY & BENEFITS
$
7,234,698
6200 CONTRACTED SERVICES
32,915,351
6300 SUPPLIES & MATERIALS
2,574,345
6400 OTHER OPERATING EXPENSES
1,033,207
6600 CAPITAL OUTLAY
100,000
FUNCTION 51 TOTAL
$
43,857,601
G:\Finance\Board Agenda Items\Agenda\060110\FINAL Board Budget Adoption Packet w NO cover or index.xls\D Operating by Function
$
$
$
$
Proposed
Budget/
Refined ADA
51,948
$
$
$
$
353,903
(43,677)
57,320
1,950
369,496
$
106,322
(44)
(51)
(2,942)
103,285
$
17
-
$
17
133,074
12,169
(1,317)
143,926
$
79
2
-
$
81
412,161
3,000
12,240
813
428,215
$
127
8
34
4
$
173
$
-
$
-
-
$
282
5
17
2
306
590,637
12,432
10,543
36,334
649,946
$
67
2
6
19
$
94
335,224
22,167
83,134
25,187
465,712
$
127
23
9
13
$
172
154,840
(20,696)
(49,035)
(311,048)
82,500
(143,439)
$
142
633
49
14
4
842
$
Page 2 of 4
Attachment D
Proposed Operating Budget
FY 2010 - 11
By Function and Object
2009 - 10
Adopted
Budget
FUNCTION 52 - SECURITY & MONITORING SERVICES
6100 SALARY & BENEFITS
$
1,445,859
6200 CONTRACTED SERVICES
754,551
6300 SUPPLIES & MATERIALS
160,000
6400 OTHER OPERATING EXPENSES
139,000
6600 CAPITAL OUTLAY
FUNCTION 52 TOTAL
$
2,499,410
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
$
$
$
$
$
$
477,638
51,700
42,475
24,049
595,862
$
-
$
$
858,782
1,764,789
148,650
129,286
2,901,507
$
$
17
34
3
2
$
56
40,688
(69,372)
(21,000)
(10,000)
(6,000)
(65,684)
$
50
43
11
1
1
106
$
$
86,213
4,529
(3,546)
1,830
89,026
$
11
1
1
13
$
2,589,608
2,257,386
566,550
74,390
71,000
5,558,934
$
563,851
56,229
38,929
25,879
684,888
$
$
$
-
$
$
-
$
-
$
-
$
-
$
$
$
FUNCTION 91 - PURCHASE OF WADA*
6200 CONTRACTED SERVICES
FUNCTION 91 TOTAL
$
$
FUNCTION 92 - Incremental Costs
6200 CONTRACTED SERVICES
FUNCTION 92 TOTAL
$
$
$
397,998
1,716,656
136,527
19,653
1,170,851
4,056,550
397,801
28,357
97,452
104,681
8,126,526
$
$
$
347,302,550
42,754,928
14,805,331
4,297,200
272,500
8,126,526
417,559,035
33,618,006
33,618,006
$
$
600,000
600,000
$
$
G:\Finance\Board Agenda Items\Agenda\060110\FINAL Board Budget Adoption Packet w NO cover or index.xls\D Operating by Function
(587,077)
1,010,238
(11,350)
(9,714)
402,097
$
$
337,020,312
41,758,713
14,776,435
4,318,587
196,000
7,769,511
405,839,557
$
Change
-
$
$
Proposed
Budget/
Refined ADA
51,948
$
$
$
389,433
1,723,758
21,252
1,183,733
3,906,322
7,109
364,386
15,505
112,152
45,861
7,769,511
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
$
$
2,548,920
2,326,758
587,550
84,390
77,000
5,624,618
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 HEADSTART
8911 SUMMER SCHOOL
8911 ADVENTURE CAMP
8911 NIGHT SCHOOL
8911 ATHLETICS
8911 SPECIAL PROGRAMS CENTER
8911 SUMMER FEEDING
8911 FAMILY LITERACY
8911 EMPLOYEE CHILD CARE
8911 SPECIAL EVENTS
8911 E-SCHOOL
TOTAL OTHER USES (transfers)
2010-2011
Proposed
Budget
$
$
8,565
(7,102)
136,527
(1,599)
(12,882)
150,228
(7,109)
33,415
12,852
58,820
371,715
$
$
$
8
33
3
23
78
8
1
2
2
158
$
$
10,282,238
996,215
28,896
(21,387)
76,500
357,015
11,719,478
$
6,686
823
285
83
5
156
8,038
31,963,702
31,963,702
$
$
(1,654,304)
(1,654,304)
$
$
615
615
600,000
600,000
$
$
$
$
12
12
-
Page 3 of 4
Attachment D
Proposed Operating Budget
FY 2010 - 11
By Function and Object
$
$
253,000
253,000
$
$
16,500
16,500
$
$
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
$
$
-
$
$
94
94
FUNCTION 99 - APPRAISAL DISTRICT COSTS
6200 CONTRACTED SERVICES
$
FUNCTION 97 TOTAL
$
2,450,000
2,450,000
$
$
2,450,000
2,450,000
$
$
-
$
$
47
47
$
447,644,063
$
457,725,737
$
10,081,674
$
8,811
REVENUES OVER (UNDER) APPROPRIATIONS$
2,735,796
$
$
(9,762,397)
$
GRAND TOTAL APPROPRIATIONS
G:\Finance\Board Agenda Items\Agenda\060110\FINAL Board Budget Adoption Packet w NO cover or index.xls\D Operating by Function
2010-2011
Proposed
Budget
Proposed
Budget/
Refined ADA
51,948
2009 - 10
Adopted
Budget
FUNCTION 93 - TUITION DEAF ED SHARED SERVICES
6400 OTHER OPERATING EXPENSES
$
236,500
FUNCTION 93 TOTAL
$
236,500
(7,026,601)
$
Change
(136)
Page 4 of 4
Attachment E
PLANO INDEPENDENT SCHOOL DISTRICT
PROPOSED BUDGET - DEBT SERVICE FUND
2010 - 2011
Estimated Revenue and Other Sources
Tax Revenue (Estimated Tax Rate $0.3134/$100)
Investment Earnings
Transfers from Construction Funds
Total Estimated Revenue and Other Sources
$
$
102,749,101
280,000
2,300,000
105,329,101
Proposed Debt Service Appropriations
Principal - February 15, 2011 payment
Interest - February and August 2011 payments
Estimated Debt Service Fees
Total Proposed Appropriations
$
Excess Appropriations over Revenue and Other Sources
$
(8,525,204)
$
$
30,947,319
8,340,148
(23,494,956)
15,792,511
$
Estimated Ending Fund Balance, 6-30-10
$
39,472,523
August 15, 2010 Payment - gross payment no BAB subsidy taken
$
(26,313,676)
Estimated Ending Fund Balance, 8-31-10
$
13,158,847
Estimated Ending Fund Balance, 6-30-11
Projected Savings on Proposed Bond Refunding - Nov. 2010
August 2011 Payment - gross payment no BAB subsidy taken
Estimated Ending Fund Balance, 8-31-11
$
Summary of Debt Requirements Tax Year 2011:
Payments February 15 & August 15, 2011
School Building Unlimited Tax Bonds - Series 2000
School Building Unlimited & Refndg Tax Bonds - Series 2001 - Current
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
Principal
6,320,000.00
15,930,000.00
2,935,000.00
12,790,000.00
8,520,000.00
2,040,000.00
2,775,000.00
7,578.00
2,965,000.00
2,715,000.00
3,910,000.00
3,010,000.00
63,917,578.00
Interest
154,050.00
4,163,618.74
1,789,118.75
3,159,725.00
3,438,312.50
2,853,375.00
2,840,250.00
2,853,893.75
5,811,197.00
3,187,806.26
2,213,015.01
1,426,950.00
8,935,862.50
647,200.00
5,193,352.50
319,000.00
$ 48,986,727.01
63,917,578
48,986,727
950,000
113,854,305
Total
Requirement
6,474,050.00
20,093,618.74
4,724,118.75
15,949,725.00
11,958,312.50
4,893,375.00
2,840,250.00
5,628,893.75
5,818,775.00
6,152,806.26
4,928,015.01
1,426,950.00
12,845,862.50
3,657,200.00
5,193,352.50
319,000.00
$ 112,904,305.01
5/26/2010G:\Finance\Board Agenda Items\Agenda\060110\FINAL Board Budget Adoption Packet w NO cover or index.xls
Attachment F
PLANO INDEPENDENT SCHOOL DISTRICT
KEY INDICATORS
2010 - 11 BUDGET
Estimated
2007 - 08
Property Value
$
Percent Increase/Decrease
Tax Revenue
2008 - 09
33.0B $
7.03%
331.6M
$
Tax Revenue Increase(Decrease)
$
(74.1)M
$
Tax Revenue Golden Pennies
$
6.7M
$
Percent Increase
Refined ADA
Percentage Attendance
WADA
Ratio to ADA
Target Revenue per WADA
$
$
3.94%
$
Enrollment
34.3B
Projected
2009 -10
2010 -11
33.9B
$
-1.17%
-3.54%
334.5M
25.1M $
(7.2)M $
(15.0)M
13.7M $
13.5M $
13.7M
52,321
52,798
53,709
53,994
1.07%
0.91%
1.73%
1.11%
50,516
51,056
51,740
51,948
96.55%
96.70%
96.33%
96.21%
61,871
62,526
63,292
63,549
1.225
1.225
1.223
1.223
$
5,414
State Increase in 2009 Legislation
$
32.7B
349.5M $
5,414
356.7M
Year End
$
5,414
$
5,414
$
120
$
120
Other State Revenue per WADA
$
320
$
308
$
328
$
330
Total Target Revenue State & Local
$
5,734
$
5,722
$
5,862
$
5,864
Recapture
$ 81,686,622
$ 92,020,973
$ 35,370,523
$ 31,963,702
(Included in Target Revenue)
Net Inc. (Dec.) Fund Balance
$
(4,450,767) $ (3,858,423) $
2,735,796
$
(7,026,601)
5/26/2010G:\Finance\Board Agenda Items\Agenda\060110\FINAL Board Budget Adoption Packet w NO cover or
index.xls
Attachment G
PLANO INDEPENDENT SCHOOL DISTRICT
PROPOSED 2010-2011 REVENUE SUMMARY
2009-10
Adopted
Budget
2010-11
PROPOSED
BUDGET
Increase
(Decrease)
in Revenue
REVENUES & OTHER SOURCES
LOCAL REVENUES
Tax Revenue
TIF Revenue
Investment Earnings
Revenue ECS
Tuition-Fare Busing
Total Rental Revenue
Total Donations
Total Curriculum Sales
Total Miscellaneous
Total Local Revenue
STATE REVENUES
Per Capita
Foundation
HS Allotment
Technology Allottment
Shars - Medicaid
TRS On-Behalf
Total State Revenue
FEDERAL REVENUES
ROTC
BABS Rebate
Total Federal Revenue
TOTAL REVENUE
$
352,648,230
4,900,000
4,100,000
605,000
200,000
828,000
100,000
60,000
370,800
363,812,030
$
$
$
5,105,595
53,350,563
3,931,290
1,530,116
250,000
17,773,111
81,940,675
$
190,000
$
$
190,000
$
445,942,705
$
$
TRANSFERS IN TO OPERATING
From W/C
From Health Ins.
PASAR
Off Campus PE
GED
Total Other Sources
TOTAL REVENUE & OTHER
SOURCES
RECAPTURE
NET REVENUE
334,530,668
4,900,000
1,800,000
610,000
250,000
792,777
115,000
60,000
484,881
343,543,326
$
11,371,720
66,156,664
3,915,657
1,528,832
500,000
17,773,111
101,245,984
$
$
$
190,000
1,282,470
1,472,470
$
1,282,470
1,282,470
$
446,261,780
$
319,075
$
$
2,500,000
1,921,064
8,700
7,390
4,437,154
$
450,379,859
$
$
$
(18,117,562)
(2,300,000)
5,000
50,000
(35,223)
15,000
114,081
(20,268,704)
6,266,125
12,806,101
(15,633)
(1,284)
250,000
19,305,309
2,500,000
1,921,141
8,700
7,515
4,437,356
-
$
77
125
202
450,699,136
$
319,277
(33,618,006)
(31,963,702)
1,654,304
416,761,853
418,735,434
1,973,581
5/26/2010G:\Finance\Board Agenda Items\Agenda\060110\FINAL Board Budget Adoption Packet w NO cover or
index.xls
Attachment H
PROPOSED GENERAL FUND BUDGET
PROPOSED 2010 - 11 BUDGET COMPARISION TO FINAL AMENDED 2009-10 BUDGET
AGGREGATE SPENDING PER STUDENT BY FUNCTION GROUPS
FINAL AMENDED 2009 - 2010 BUDGET
General Fund
Total
Per
Refined ADA
51,740
PROPOSED 2010 - 2011 BUDGET
%
General Fund
Total
Per
Refined ADA
51,948
%
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
$
$
257,717,925
8,401,349
5,689,768
35,440
271,844,482
$
$
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
$
3,172,595
22,755,871
16,234,378
1,114,492
4,585,764
7,590,076
651,824
236,500
203,700
56,545,200
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
$
$
4,961
162
110
1
5,234
$
67.51%
$
$
5,379
158
122
18
9
5,686
70.01%
$
$
60
437
308
22
84
141
13
5
4
1,074
13.23%
$
$
14.04%
$
3,136,035
22,676,634
16,011,608
1,135,613
4,381,173
7,344,621
684,888
253,000
203,700
55,827,272
9,668,777
9,668,777
$
$
186
186
2.40%
$
$
9,025,508
9,025,508
$
$
174
174
2.14%
$
16.05%
$
9,358,613
43,736,079
3,032,492
5,558,934
61,686,118
$
$
193
870
57
110
2
12
1,244
$
$
10,022,806
45,202,844
2,959,895
5,714,585
119,928
600,043
64,620,101
$
180
842
58
107
1,187
14.62%
$
402,678,560
$
7,752
100.00%
$
421,878,124
# $
8,121
100.00%
$
$
$
31,963,702
600,000
4,900,000
2,450,000
39,913,702
$
$
685
12
94
47
838
$
$
35,598,006
600,000
4,900,000
2,450,000
43,548,006
$
615
12
94
47
768
$
446,226,566
$
8,591
$
461,791,826
$
8,889
Fund 240
Total
CHILD NUTRITION FUND
TOTAL APPROPRIATIONS
$
61
438
313
21
88
146
13
5
4
1,089
FINAL AMENDED 2009 - 2010 BUDGET
APPROPRIATIONS:
DISTRICT OPERATIONS
35 Child Nutrition
51 Plant Maintenance & Operations
279,422,843
8,201,692
6,350,009
916,820
447,862
295,339,226
Per
Refined ADA
51,740
PROPOSED 2010 - 2011 BUDGET
%
Fund 240
Total
Per
Refined ADA
51,948
%
$
20,294,548
245,218
$
391
5
98.81%
1.19%
$
20,637,020
243,400
$
397
5
98.83%
1.17%
$
20,539,766
$
396
100.00%
$
20,880,420
$
402
100.00%
FINAL AMENDED 2009 - 2010 BUDGET
Fund 513
Total
Per
Refined ADA
51,740
PROPOSED 2010 - 2011 BUDGET
%
Fund 513
Total
Per
Refined ADA
51,948
%
DEBT SERVICE FUND
APPROPRIATIONS
DEBT SERVICE
71 Debt Administration
TOTAL APPROPRIATIONS
$
105,147,275
$
2,024
$
105,147,275
$
2,024
C:\TEMP\XPgrpwise\FINAL Board Budget Adoption Packet Rev Ex H.xls\H Proposed to Final Amended
100.00%
$
113,854,305
$
2,192
$
113,854,305
$
2,192
100.00%
6/22/2010