THE
B IG
PICTURE
PLANO
INDEPENDENT SCHOOL DISTRICT
PROPOSED BUDGET
2008 – 2009
Excellence in Education
Attachment A
PROPOSED GENERAL FUND BUDGET
2008-2009
Tuition
Reimbusement
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
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
Special
Programs
Fund 179
Athletics
Fund 169
$ 359,908,840
124,258,761
190,000
9,595,470
$ 493,953,071
$
3,329,468
$ 1,159,400
$
2,154,051
5,483,519
1,408,738
$ 2,568,138
$ 267,919,714
9,515,256
6,641,643
931,500
393,230
2,276,635
20,803,912
15,281,075
974,656
4,198,177
9,157,056
4,372,300
10,625,112
44,412,611
2,551,774
5,685,971
438,822
87,713,707
1,000,000
236,500
5,400,000
$ 500,529,649
$
$
328,195
2,021,657
1,408,738
3,882,066
450,230
$
$
8,090,886
$
$
110,000
60,400
$
3,882,066
4,052,466
$ 364,507,708
124,319,161
190,000
17,040,325
$ 506,057,195
$ 274,784,595
9,602,291
6,813,033
931,500
421,772
2,781,048
21,563,941
15,388,494
1,184,013
4,333,144
9,464,326
6,828,438
10,685,112
44,435,358
2,679,809
5,685,971
438,822
87,713,707
1,000,000
236,500
210,000
5,400,000
$ 512,581,873
$
$
2,816,489
29,239
5,100
28,542
58,291
513,706
81,093
209,357
78,553
5,847
16,250
210,000
4,052,466
$
$
$
328,195
2,021,657
1,408,738
3,882,066
38,000
450,230
13,900
8,142,786
$
6
40
28
77
1
9
161
$
(14,667,464)
$
(290)
4,048,393
57,796
166,290
446,121
246,323
26,327
56,414
307,270
4,000
60,000
6,100
6,585
$
5,431,619
2,452,138
10,800
105,200
$ 2,568,138
General Fund
Total
Proposed
Budget/
Refined ADA
50,530
$
$
$
7,214
2,460
4
337
10,015
5,438
190
135
18
8
55
427
305
23
86
187
135
211
879
53
113
9
1,736
20
5
4
107
10,144
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\09 Budget\Board Presentations\Board Packet FY09 Proposed Budget 2.xls\A General Fund
$ (14,667,464)
38,000
$
-
13,900
51,900
$
-
$
-
$
-
$
-
(0)
6/10/2008
Attachment A2
PROPOSED GENERAL FUND BUDGET
2008-2009
AGGREGATE SPENDING PER STUDENT BY FUNCTION GROUPS
Tuition
Reimbusement
Fund 166
Operating
Fund 199
Special
Programs
Fund 179
Athletics
Fund 169
General Fund
Total
Proposed
Budget/
Refined ADA
50,530
%
APPROPRIATIONS:
INSTRUCTION
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
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
$
$
$
$
2,276,635
20,803,912
15,281,075
974,656
4,198,177
4,372,300
438,822
236,500
48,582,077
$
$
$
$
4,048,393
57,796
166,290
$
4,272,479
$
446,121
246,323
26,327
$
$
-
56,414
4,000
2,452,138
$
$
10,625,112
10,625,112
$
$
60,000
60,000
$
$
307,270
$
9,157,056
44,412,611
2,551,774
5,685,971
61,807,411
$
319,955
$
116,000
$
406,415,942
$
5,431,619
$
2,568,138
$
87,713,707
1,000,000
5,400,000
94,113,707
$
$
500,529,649
$
G:\FINANCE\09 Budget\Board Presentations\Board Packet FY09 Proposed Budget 2.xls\A2 Per student
6,100
6,585
-
5,431,619
$
$
779,186
OTHER COSTS
91 Purchase of WADA
92 Incremental Costs
97 Payments to Tax Increment Fund
TOTAL APPROPRIATIONS
267,919,714
9,515,256
6,641,643
931,500
393,230
285,401,342
2,452,138
-
$
$
-
2,568,138
58,291
513,706
81,093
209,357
78,553
210,000
1,150,999
$
$
$
274,784,595
9,602,291
6,813,033
931,500
421,772
292,553,191
$
$
$
5,438
190
135
18
8
5,789
69.91%
12.66%
$
2,781,048
21,563,941
15,388,494
1,184,013
4,333,144
6,828,438
438,822
236,500
210,000
52,964,399
$
55
427
305
23
86
135
9
5
4
1,049
$
$
-
$
$
10,685,112
10,685,112
$
$
211
211
2.55%
$
$
$
9,464,326
44,435,358
2,679,809
5,685,971
62,265,463
$
$
5,847
16,250
22,097
$
187
879
53
113
1,232
14.88%
$
4,052,466
$
418,468,166
$
8,282
100.00%
$
87,713,707
1,000,000
5,400,000
94,113,707
$
1,736
20
107
1,863
$
512,581,873
$
10,144
10,800
105,200
$
2,816,489
29,239
5,100
28,542
2,879,370
$
$
-
4,052,466
6/10/2008
Attachment B
PLANO INDEPENDENT SCHOOL DISTRICT
Summary of Other Funds
with Annually Adopted Budget
2008- 09 Budget
Budgeted
Revenues
Other Funds:
Food and Nutritional Services
$ 19,302,985
Debt Service Fund
Change to
Fund Balance
$
$
93,122,899
Budgeted
Revenues
Other Funds w/Transfers to (from) Operating:
PASAR After School Care
$
Budgeted
Appropriations
7,754,870
19,789,262
92,838,206
(486,277)
284,693
Budgeted
Transfer To
Appropriations (From) Operating
$
6,173,300
$
1,581,570
Employee Child Care
512,522
577,268
(64,746)
Plano Family Literacy
90,000
378,818
(288,818)
146,500
243,166
(96,666)
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\09 Budget\Board Presentations\Board Packet FY09 Proposed Budget 2.xls\B Sum of Other Funds
6/10/2008
Attachment C
Proposed Operating Budget
FY 2008-09
By Object
2007-08
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
8910/3100 OTHER USES/SOURCES
TOTAL
$
$
$
336,810,339
145,966,329
590,000
1,604,470
484,971,138
2008-09
Proposed
Budget
$
$
$
$
324,043,616
42,045,012
16,289,390
4,689,764
370,247
8,458,172
395,896,201
FUNCTION 91 - PURCHASE OF WADA*
6200 CONTRACTED SERVICES
FUNCTION 91 TOTAL
$
$
FUNCTION 92 - INCREMENTAL COSTS
6200 CONTRACTED SERVICES
FUNCTION 92 TOTAL
$
$
359,908,840
124,258,761
190,000
9,595,470
493,953,071
$
$
$$
%%
Change
Change
23,098,501
(21,707,568)
(400,000)
7,991,000
8,981,933
6.86%
-14.87%
-67.80%
498.05%
1.85%
5.20%
7.50%
-5.67%
-2.87%
-56.99%
-4.34%
4.64%
-9.81%
-9.81%
$
$
340,901,192
45,198,452
15,365,207
4,555,344
159,247
8,090,886
414,270,328
$
16,857,576
3,153,440
(924,183)
(134,420)
(211,000)
(367,286)
18,374,127
97,256,013
97,256,013
$
$
87,713,707
87,713,707
$
$
(9,542,306)
(9,542,306)
930,000
930,000
$
$
1,000,000
1,000,000
$
$
70,000
70,000
7.53%
7.53%
FUNCTION 93 - TUITION DEAF ED SHARED SERVICES
6400 OTHER OPERATING EXPENSES
$
FUNCTION 93 TOTAL
$
214,500
214,500
$
$
236,500
236,500
$
$
22,000
22,000
10.26%
10.26%
FUNCTION 97 - PAYMENTS TO TAX INCREMENT FUND
6400 OTHER OPERATING EXPENSES
$
FUNCTION 97 TOTAL
$
5,400,000
5,400,000
$
$
5,400,000
5,400,000
$
$
-
0.00%
0.00%
GRAND TOTAL APPROPRIATIONS
$
499,696,714
$
508,620,535
$
8,923,821
1.79%
REVENUES OVER (UNDER) APPROPRIATIONS
$
(14,725,576)
$
(14,667,464)
$
58,112
-0.39%
G:\FINANCE\09 Budget\Board Presentations\Board Packet FY09 Proposed Budget 2.xls\C Operating by Object
6/10/2008
Attachment D
Proposed Operating Budget
FY 2008- 09
By Function and Object
2007 - 08
Proposed
Budget
REVENUES
5700 LOCAL REVENUES
5800 STATE REVENUES
5900 FEDERAL REVENUES
7900 TRANSFER IN
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
$
$
$
336,810,339
145,966,329
590,000
1,604,470
484,971,138
$
$
$
359,908,840
124,258,761
190,000
9,595,470
493,953,071
$
Change
$
$
$
$
259,556,189
2,701,383
5,139,991
522,151
267,919,714
FUNCTION 12 - INSTRUCTIONAL RESOURCES & MEDIA SERVICES
6100 SALARY & BENEFITS
$
9,836,884
$
6200 CONTRACTED SERVICES
262,600
6300 SUPPLIES & MATERIALS
998,532
6400 OTHER OPERATING EXPENSES
23,420
6600 CAPITAL OUTLAY
13,000
FUNCTION 12 TOTAL
$
11,134,436
$
8,390,447
225,596
868,413
30,800
9,515,256
$
23,098,501
(21,707,568)
(400,000)
7,991,000
8,981,933
Proposed
Budget/
Refined ADA
50,530
$
$
7,123
2,459
4
190
9,776
17,429,991
1,065,007
(992,395)
88,916
17,591,519
$
5,137
53
102
10
$
5,302
$
$
(1,446,437)
(37,004)
(130,119)
7,380
(13,000)
(1,619,180)
FUNCTION 13 - CURRICULUM DEVELOPMENT & INSTRUCTIONAL STAFF DEVELOPMENT
6100 SALARY & BENEFITS
$
5,141,334
$
4,603,262
$
6200 CONTRACTED SERVICES
527,328
1,164,473
6300 SUPPLIES & MATERIALS
519,409
350,565
6400 OTHER OPERATING EXPENSES
473,995
523,343
6600 CAPITAL OUTLAY
FUNCTION 13 TOTAL
$
6,662,066
$
6,641,643
$
(538,072)
637,145
(168,844)
49,348
(20,423)
$
91
23
7
10
$
131
(7,754)
(3,000)
(1,000)
(11,754)
$
5
13
$
242,126,198
1,636,376
6,132,386
433,235
250,328,195
2008 - 09
Proposed
Budget
$
FUNCTION 18 - DISTRICT INSTRUCTIONAL COMPUTING INITIATIVES
6200 CONTRACTED SERVICES
$
252,620
$
6300 SUPPLIES & MATERIALS
679,634
6400 OTHER OPERATING EXPENSES
3,000
6600 CAPITAL OUTLAY
8,000
FUNCTION 18 TOTAL
$
943,254
$
252,620
671,880
7,000
931,500
$
FUNCTION 19 - CAMPUS INSTRUCTIONAL COMPUTING INITIATIVES
6200 CONTRACTED SERVICES
$
$
6300 SUPPLIES & MATERIALS
392,635
6600 CAPITAL OUTLAY
FUNCTION 19 TOTAL
$
392,635
$
393,230
393,230
$
2,130,077
41,880
67,688
36,990
2,276,635
$
20,299,858
102,925
333,302
67,827
20,803,912
$
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
$
$
2,156,633
45,200
71,568
29,995
2,303,396
$
20,278,545
263,910
346,934
151,482
21,040,871
$
$
$
FUNCTION 31 - GUIDANCE, COUNSELING & EVALUATION SERVICES
6100 SALARY & BENEFITS
$
13,754,302
$
6200 CONTRACTED SERVICES
330,848
6300 SUPPLIES & MATERIALS
768,486
6400 OTHER OPERATING EXPENSES
78,850
6600 CAPITAL OUTLAY
12,000
FUNCTION 31 TOTAL
$
14,944,486
$
G:\FINANCE\09 Budget\Board Presentations\Board Packet FY09 Proposed Budget 2.xls\D Operating by Function
13,954,169
333,404
900,852
80,650
12,000
15,281,075
$
$
$
$
$
$
595
595
$
166
4
17
1
(1)
187
$
$
18
8
$
8
(26,556)
(3,320)
(3,880)
6,995
(26,761)
$
42
1
1
1
$
45
21,313
(160,985)
(13,632)
(83,655)
(236,959)
$
402
2
7
1
$
412
$
276
7
18
2
303
199,867
2,556
132,366
1,800
336,589
$
Page 1 of 3
Attachment D
Proposed Operating Budget
FY 2008- 09
By Function and Object
2007 - 08
Proposed
Budget
FUNCTION 32 - SOCIAL WORK SERVICES
6100 SALARY & BENEFITS
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 32 TOTAL
606,558
3,600
7,812
3,250
621,220
$
$
$
3,959,440
11,860
78,809
10,380
4,060,489
FUNCTION 34 - STUDENT TRANSPORTATION
6100 SALARY & BENEFITS
$
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 34 TOTAL
$
6,076,547
375,400
1,163,275
740,801
120,000
8,476,023
$
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
$
2008 - 09
Proposed
Budget
$
$
$
$
-
$
$
$
$
$
FUNCTION 36 - COCURRICULAR/EXTRACURRICULAR ACTIVITIES
6100 SALARY & BENEFITS
$
2,549,507
$
6200 CONTRACTED SERVICES
67,678
6300 SUPPLIES & MATERIALS
322,750
6400 OTHER OPERATING EXPENSES
1,081,725
6600 CAPITAL OUTLAY
FUNCTION 36 TOTAL
$
4,021,660
$
FUNCTION 41 - GENERAL ADMINISTRATION
6100 SALARY & BENEFITS
$
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 41 TOTAL
$
6,510,968
3,082,260
609,529
617,328
10,820,085
FUNCTION 51 - PLANT MAINTENANCE & OPERATIONS
6100 SALARY & BENEFITS
$
6,947,359
6200 CONTRACTED SERVICES
31,608,714
6300 SUPPLIES & MATERIALS
3,380,496
6400 OTHER OPERATING EXPENSES
812,975
6600 CAPITAL OUTLAY
140,247
FUNCTION 51 TOTAL
$
42,889,791
FUNCTION 52 - SECURITY & MONITORING SERVICES
6100 SALARY & BENEFITS
$
1,402,809
6200 CONTRACTED SERVICES
757,884
6300 SUPPLIES & MATERIALS
119,000
6400 OTHER OPERATING EXPENSES
134,000
6600 CAPITAL OUTLAY
FUNCTION 52 TOTAL
$
2,413,693
FUNCTION 53 - DATA PROCESSING SERVICES
6100 SALARY & BENEFITS
$
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6600 CAPITAL OUTLAY
FUNCTION 53 TOTAL
$
G:\FINANCE\09 Budget\Board Presentations\Board Packet FY09 Proposed Budget 2.xls\D Operating by Function
2,558,677
2,814,734
692,585
94,865
77,000
6,237,861
$
$
$
$
$
$
$
$
Proposed
Budget/
Refined ADA
50,530
$
Change
956,606
6,600
5,200
6,250
974,656
$
4,094,297
11,860
80,020
12,000
4,198,177
$
6,130,409
427,334
2,056,690
542,623
9,157,056
$
-
$
$
$
$
$
2,957,786
64,104
340,748
1,009,662
4,372,300
$
6,285,414
3,260,201
472,974
606,523
10,625,112
$
7,339,031
33,267,844
2,862,054
880,435
63,247
44,412,611
$
$
$
$
1,371,832
873,942
170,000
136,000
2,551,774
$
2,471,995
2,425,586
624,550
86,840
77,000
5,685,971
$
$
$
350,048
3,000
(2,612)
3,000
353,436
$
134,857
1,211
1,620
137,688
$
$
83
53,862
51,934
893,415
(198,178)
(120,000)
681,033
$
$
121
8
41
11
(1)
180
$
-
$
-
-
19
-
$
19
81
2
-
408,279
(3,574)
17,998
(72,063)
350,640
$
59
1
7
20
$
87
(225,554)
177,941
(136,555)
(10,805)
(194,973)
$
124
65
9
12
$
210
391,672
1,659,130
(518,442)
67,460
(77,000)
1,522,820
$
145
658
57
17
1
878
$
(30,977)
116,058
51,000
2,000
138,081
$
27
17
3
3
$
50
(86,682)
(389,148)
(68,035)
(8,025)
(551,890)
$
49
48
12
2
2
113
$
Page 2 of 3
Attachment D
Proposed Operating Budget
FY 2008- 09
By Function and Object
2007 - 08
Proposed
Budget
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
$
2008 - 09
Proposed
Budget
137,855
4,000
5,550
463
147,868
$
$
$
-
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 PRACTICAL PARENTING
8911 FAMILY LITERACY
8911 EMPLOYEE CHILD CARE
8911 SPECIAL EVENTS
8911 E-SCHOOL
TOTAL OTHER USES (transfers)
TOTAL ALL FUNCTIONS:
6100 SALARY & BENEFITS
6200 CONTRACTED SERVICES
6300 SUPPLIES & MATERIALS
6400 OTHER OPERATING EXPENSES
6500 DEBT SERVICE
6600 CAPITAL OUTLAY
8910/3100 OTHER USES/SOURCES
TOTAL
$
304,595
1,926,900
84,667
25,230
1,371,543
3,844,341
275,542
291,065
48,809
99,106
186,374
8,458,172
$
$
$
$
Proposed
Budget/
Refined ADA
50,530
$
Change
359,822
38,700
27,050
13,250
438,822
$
$
221,967
34,700
21,500
12,787
290,954
$
7
1
1
-
$
9
$
$
-
$
$
-
$
$
-
$
-
$
-
$
-
$
$
$
$
$
324,043,616
42,045,012
16,289,390
4,689,764
370,247
8,458,172
395,896,201
FUNCTION 91 - PURCHASE OF WADA*
6200 CONTRACTED SERVICES
FUNCTION 91 TOTAL
$
$
FUNCTION 92 - Incremental Costs
6200 CONTRACTED SERVICES
FUNCTION 92 TOTAL
$
$
328,195
1,832,343
25,050
1,408,738
3,882,066
288,818
64,746
96,666
164,264
8,090,886
$
$
$
930,000
930,000
28
77
-
$
6
1
2
3
159
$
$
6,747
894
304
90
3
160
8,198
87,713,707
87,713,707
$
$
(9,542,306)
(9,542,306)
$
$
1,736
1,736
$
$
1,000,000
1,000,000
$
$
70,000
70,000
$
$
20
20
FUNCTION 93 - TUITION DEAF ED SHARED SERVICES
6400 OTHER OPERATING EXPENSES
$
214,500
FUNCTION 93 TOTAL
$
214,500
$
$
236,500
236,500
$
$
22,000
22,000
$
$
5
5
FUNCTION 97 - PAYMENTS TO TAX INCREMENT FUND
6400 OTHER OPERATING EXPENSES
$
5,400,000
FUNCTION 97 TOTAL
$
5,400,000
$
$
5,400,000
5,400,000
$
$
-
$
$
107
107
GRAND TOTAL APPROPRIATIONS
499,696,714
$
508,620,535
$
8,923,821
$
10,066
(14,725,576)
$
(14,667,464)
$
58,112
$
G:\FINANCE\09 Budget\Board Presentations\Board Packet FY09 Proposed Budget 2.xls\D Operating by Function
$
$
6
36
$
REVENUES OVER (UNDER) APPROPRIATION $
97,256,013
97,256,013
(22,110)
(364,846)
$
16,857,576
3,153,440
(924,183)
(134,420)
(211,000)
(367,286)
18,374,127
$
$
$
340,901,192
45,198,452
15,365,207
4,555,344
159,247
8,090,886
414,270,328
23,600
(94,557)
(84,667)
(180)
37,195
37,725
(275,542)
(2,247)
15,937
$
(290)
Page 3 of 3
PLANO INDEPENDENT SCHOOL DISTRICT
PROPOSED BUDGET - DEBT SERVICE FUND
2008 - 2009
Estimated Revenue and Other Sources
Tax Revenue (Estimated Tax Rate $0.2634/$100) *
Investment Earnings
Transfers from Construction Funds
Total Estimated Revenue and Other Sources
$
$
89,622,899
1,000,000
2,500,000
93,122,899
Proposed Debt Service Appropriations
Principal
Interest
Estimated Debt Service Fees
Total Proposed Appropriations
$
50,740,000
41,498,206
600,000
92,838,206
Excess Appropriations over Revenue and Other Sources
$
284,693
Estimated Ending Fund Balance, 6-30-08
$
37,118,629
Estimated Ending Fund Balance, 6-30-09
$
37,403,322
August 15, 2009 Payments
$
(18,760,995)
Estimated Ending Fund Balance, 8-31-09
$
18,642,327
Summary of Debt Requirements:
$
Total
Principal
Interest
Requirement
Variable Rate Bonds - Series 1997 *
$
$
$
School Building Unlimited Tax Bonds - Series 2000
5,625,000.00
791,712.50
6,416,712.50
School Building Unlimited & Refndg Tax Bonds - Series 2001 - Current
14,475,000.00
5,645,268.74
20,120,268.74
School Building Unlimited & Refndg Tax Bonds - Series 2001 - CAB
School Building Unlimited Tax Bonds - Series 2002
1,400,000.00
1,945,787.50
3,345,787.50
School Building Unlimited Tax Bonds - Series 2003
9,095,000.00
4,347,125.00
13,442,125.00
School Building Refunding Tax Bonds - Series 2004
9,465,000.00
4,246,437.50
13,711,437.50
School Building Unlimited Tax Bonds - Series 2004
2,650,000.00
3,072,156.26
5,722,156.26
School Building Refunding Tax Bonds - Series 2005
2,840,250.00
2,840,250.00
School Building Unlimited Tax Bonds - Series 2006
2,560,000.00
4,227,843.75
6,787,843.75
School Building Refunding Tax Bonds - Series 2006 CAB
450,000.00
450,000.00
School Building Refunding Tax Bonds - Series 2006 regular
5,368,775.00
5,368,775.00
School Building Unlimiited Tax Bonds - Series 2007
2,740,000.00
3,472,931.26
6,212,931.26
School Building Unlimiited Tax Bonds - Series 2008
2,280,000.00
3,581,825.63
5,861,825.63
School Building Refunding Tax Bonds - Series 2008
1,958,092.50
1,958,092.50
50,740,000.00 $ 41,498,205.64 $ 92,238,205.64
G:\FINANCE\09 Budget\Board Presentations\Board Packet FY09 Proposed Budget 2.xls
6/10/2008
Attachment F
PLANO INDEPENDENT SCHOOL DISTRICT
Key Indicators
2008-09 BUDGET
Enrollment
Percent Change
2005-06
Actuals
53,581
4.1%
2006-07
Actual
52,004
-2.9%
2007-08
Projected
52,542
1.0%
2008-09
Projected
52,920
0.7%
WADA
Percent Change
61,607
1.7%
61,616
0.0%
61,869
0.4%
61,917
0.1%
WADA to Enrollment Ratio
1.15
1.18
1.18
1.17
State Assigned Tax Values (Prior Year)
Percent Change
27,901,712,003
1.9%
28,921,415,823
3.7%
30,228,016,237
4.5%
31,739,417,049
5.0%
Local Tax Roll (Current Year)
Percent Change
29,211,323,273
4.1%
30,914,852,800
5.8%
33,039,607,941
6.9%
34,025,398,124
3.0%
413,278,043
334,576,472
348,464,140
Maintenance Tax Collections
433,269,849
.
Recaptured Taxes
Percent of Collections (1)
$ Change in Recapture
132,515,905
30.6%
3,264,322
127,467,690
30.8%
(5,048,215)
80,788,404
24.1%
(46,679,286)
87,713,707
25.2%
6,925,303
Locally Retained Taxes
Percentage of Collections
$ Change in Locally Retained Taxes
300,753,944
69.4%
11,947,385
285,810,353
69.2%
(14,943,591)
253,788,068
75.9%
(32,022,285)
260,750,433
74.8%
6,962,365
9,453,337
25,238,398
13,301,834
72,984,819
10,700,557
106,062,209
6,044,700
106,365,650
335,445,679
372,097,006
370,550,834
373,160,783
10,230,061
36,651,327
Other Local Revenues
Non-tax Revenues
State Revenues
Total Locally Retained Maintenance Revenues
$ Change in Local & State Retained Revenues
G:\FINANCE\09 Budget\Board Presentations\Board Packet FY09 Proposed Budget 2.xls\F Budget Assumption
(1,546,172)
2,609,949
6/10/2008
Attachment G
PLANO INDEPENDENT SCHOOL DISTRICT
PROPOSED 2008-2009 REVENUE SUMMARY
2007-08
PROPOSED
BUDGET
2008-09
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
Technology Allottment
HS Allotment
Shars - Medicaid
TRS On-Behalf
Total State Revenue
FEDERAL REVENUES
Shars - Medicaid
MAC Program
ROTC
Total Federal Revenue
$ 322,297,439
5,400,000
6,800,000
565,100
75,000
875,000
100,000
50,000
647,800
$ 336,810,339
$
$
$
17,138,260
109,588,058
1,361,692
3,978,319
$
13,900,000
$ 145,966,329
$
$
380,000
30,000
180,000
590,000
$
$
$
$
348,464,140
5,400,000
3,900,000
663,400
125,000
925,000
100,000
60,000
271,300
359,908,840
$
18,190,800
82,720,458
1,486,593
3,967,799
120,000
17,773,111
124,258,761
$
190,000
190,000
$
$
$
$
$
3,000,000
5,000,000
(9,000)
7,991,000
$
8,981,933
OTHER SOURCES
Transfer in - W/C
Transfer in - Health Ins.
PASAR
Off Campus PE
GED
Total Other Sources
$
1,581,570
17,000
5,900
1,604,470
$
3,000,000
5,000,000
1,581,570
8,000
5,900
9,595,470
TOTAL REVENUE &
OTHER SOURCES
$ 484,971,138
$
493,953,071
$
$
$
$
G:\FINANCE\09 Budget\Board Presentations\Board Packet FY09 Proposed Budget 2.xls\G Revenue Summary
26,166,701
(2,900,000)
98,300
50,000
50,000
10,000
(376,500)
23,098,501
1,052,540
(26,867,600)
124,901
(10,520)
120,000
3,873,111
(21,707,568)
(380,000)
(30,000)
10,000
(400,000)
6/10/2008
Expenditure Dashboard
District Name:
PLANO INDEPENDENT SCHOOL DISTRICT
Percentage Based
on Input
65.00%
65.01%
65.00%
65.01%
$
296,395,365
6.25%
5.51%
$
25,138,569
Instructional Leadership (21)
1.30%
0.78%
$
3,574,628
(0.5%)
(2,352,218)
School Leadership (23)
4.95%
4.73%
$
21,563,941
(0.2%)
(1,003,663)
13.88%
14.99%
$
68,333,827
Instructional Res Media (12)
1.46%
2.11%
$
9,602,291
0.65%
2,945,988
Curriculum/Staff Develop (13)
1.25%
1.78%
$
8,115,547
0.53%
2,416,657
Guidance Counseling Svcs (31)
3.04%
3.64%
$
16,616,306
0.60%
2,756,606
Health Services (33)
0.88%
1.01%
$
4,625,520
0.13%
613,501
Transportation (34)
2.63%
2.14%
$
9,776,748
(0.5%)
(2,213,716)
Food (35)
4.62%
4.30%
$
19,597,415
(0.3%)
(1,465,682)
Instruction
Leadership
Instruction (11, 36, 93, 95)
Leadership
Student- Based
Ancillary
Support Services
Social Work (32)
Admin
Difference
Budgeted ($) Amt
from Target
Entered
(%)
$
Instruction
Support Services--Student-Based
Non-student-based
Actions/To Do/Comments
Target
Percentage
School District Targets
(Major Suburban)
Difference from
Target ($)
296,395,365
Instructional
0.01%
53,088
Leadership
Support Services--Student-Based
No Target Set - Used in Instructional
Target calculation
0.00%
0.33%
$
1,498,829
3.37%
2.34%
$
10,686,512
3.37%
2.34%
$
10,686,512
11.50%
11.61%
$
52,908,641
Facilities Maint/Operation (51)
9.61%
9.79%
$
44,619,861
0.18%
806,795
Security/Monitoring (52)
0.64%
0.59%
$
2,679,809
(0.1%)
(238,023)
1.25%
1.23%
$
5,608,971
(0.0%)
(89,919)
0.21%
$
949,452
No Target Set
0.21%
$
949,452
No Target Set - Used in Instructional
Target calculation
Debt (71)
0.00%
$
-
No Target Set
Capital Outlay/Buildings (81)
0.00%
$
-
No Target Set
Intergovernmental (91, 92, 94, 96, 97,
and 99)
0.00%
$
-
No Target Set
99%
Total OPERATIONAL Budget % entered (Amounts used in targets only)
Administrative
General Administration (41)
Support Services--Non-studentbased
Data Processing Services (53)
Additional Budget Items
Community Services (61)
Debt/Outlay
CDN:
F
u
t
0.00%
100.00%
Total of ALL
Budget
Amounts
Legend
Administrative
(1.0%)
(4,677,695)
Support Services--Non-student-based
$454,412,366
$454,412,366
$
455,911,195
Total from Data Entry
+ or - 25% from Target
+ or - > 50% from Target
Debt/Capital Outlay/Etc.
Sum of operational amounts used for targets
only
> 50% from Target
Note: Expenditure targets are based on PEIMS Financial Actual
Report data for the two most current years available.
6/10/2008
version 2
Texas Education Agency