tere eee pb lhes cg rere RS ge Seay Where Are the Dollars Currently Budgeted? The 2010-2011 budget includes appropriations in three major categories as shown below: 2010-2017 r 2010-2011 —_Percentof Category Budget Total Budget ‘School Allocations § 987,249,706 59.49% Departments. 284,335,577 14.12% Distaict-wige Accounts 437.921, 785 26.39% Total Budget The total budget includes stimulus funds from the Governor's State Stabilization Fund of $46,126,307 MAJOR CATEGORY — SCHOOL ALLOCATIONS: Each year, the Resource Allocation Handbook outlines the funding for schools that will be recommended to the Board of Education, Approval of funding levels is the first step for schools to begin their budget process. Four major funds are included in the school allocations, and for 2010-2011, these fund amounts make up approximately 59.49 percent of the district's budget. 2010-2011 Major 2010-2011 Category Resource Allocation Fund $ 815,625,474 49.15% ‘Special Education Funding 199,143,032 5.97% Non-Resource Funds 5,871,600 3.97% Magnet Funds 16,603,600, 1.00% TOTAL ¥ 987,249,706 BOAT,RESOURCE ALLOCATION FUNDS (PUA) Resource allocation funds are those funds generated by the per unit allocation formula. Multiple funds are used to track expenditures separately for the purpose of reporting categorical expenditures to the State. The district is required to spend the funds generated in the different categorical areas such as Gifted and Talented, State Compensatory Education, Career and Technology, and BilinguaVESL. Capital Outlay is also kept in a separate fund to track those expenditures since they are tied to contractual obligations that the district issues each year for capital expenditures. The table below represents those dollars allocated to schools with per unit allocations as follows: Campus Level PUA Elementary Schools $3,485 “Middle Schools $3,510 High Schools $3,474 Table 1 below represents allocations by fund category. Table 1 School Funding (PUA) - excludes Unique PUA Schools Fund] Description of Funds 701 [Regular Studont Funding '$_ 722,167,200|RRegular Schoots General Operating Funds 108 [Gifted & Talented Funding 2218,110| Gifted and Talented Funds [Categorical funds - Sate Compensatory 142 [State Compensatory Ed Funding 19,208,971] Funding 7143 [Carear& Technology Funding [Catagorcal Funding -Garoor& Technology Bitingual Funding 7,972,429] atagorieal Funding -BiingualfESL. 145 [OptonalFoxbie SchoolDay Funding 30,000 OFSDP Funing Total PUA Funding 766,158,203 109 [Small School Subsidy Funding 10,067,362] Small School Subsidy 193% [Capital Outlay Funding 1,834,519] Gaplal outlay ($10 per student) Total Other Funding 71,907,871 Total Regular Funding 778,060,074] In general, schoo! budgets ate built using an allocation formula based on weights assigned to categories or types of students. (The weights used in the HISD resource allocation formula closely resemble those used by the state for special populations. The state allocates funding on various special populations and it requires schoo! districts to spend those funds on those specified populations.) The major components of the current weighted formula include:+ Grade-fovel allocation (based upon Average Daily Attendance); © Mobility >40%; * Special populations (attisk, free and reduced-price lunch, gitted and talented, limited English proficient, Special Education, and CATE); © Capital allocation; and * Decentralized allocation (any funds decentralized from departments or programs). RESOURCE ALLOCATION FOR UNIQUE PUA SCHOOLS Twelve schools have an allocation with a unique per unit value that is calculated on the basis of a weighted-pupi-allocation formula. The per-unit amount for these schools is generally higher than those of regular schools due to the higher costs associated with the operation of these special kinds of programs. The per-unit amount was originally derived by dividing the base-year allocation of the school by its total refined units, In each subsequent year, the unique per-unit amount has been adjusted by required increases, such as salaries, As a result of the special characteristics of these schools, student enrollment peaks in Februaty of each year, To ensure more equitable funding and to minimize wide swings in annual variance in refined units, the allocations are calculated based on the average February enrollment of the current year and the two prior years, Unique PUA schools and their PUA amounts are as follows: Carter Career Center ($5,224) Contemporary Leaming Center High School ($1,822) ‘Contemporary Leaming Center Middle School ($1,806) DeBakey High School for Health Professions ($1,114) Harper Alternative ($7,403) High School for Law Enforcement and Criminal Justice ($545) High School for Performing and Visual Arts ($922) Jordan HS ($735) T.H. Rogers School Elementary School ($2,776) T.H. Rogers School Middle School ($2,718) The Rice School - Elementary ($804) The Rice School ~ Middle ($804)Table 2 below represents the resource allocation for unique PUA schools: Table 2 [Ragular Student Funding School Funding [Regular Schoots General Operating Funds S_ 2507.50) 108 [Gited & Talented Funding 794,572 Gifted and Talented Funds 13 142 [State Compensatory Ed Funding [Caroor & Technology Funding [Categorical nds - Stato Componsatory 206,948) Funding 144 lingual Funding Total Regular PUA Funding 2,905,187] Categorical Funding - Career & Technology 43,096] Catogorical Funding - BlinguavESL. 26,517,349] [Unique PUAMd-On 10,986,167] Unique PUA (994 [Capital Outlay Funding 61,890) Capital outlay ($10 per student) Schools Total Regular Funding for Unique PUA | 37,565,400] Definitions for campus funds are as follows: Fund 101 these funds are for schools regular operating budgets based off the ‘campuses per unit allocation Fund 108 these funds are designated for to be spent by schools on Gifted and Talented programs Fund 109 Small School Subsidy funds generated based off small campus size and determined based off a threshold level for elementary, middle, and high schools. Fund 149 ~ these funds are for unique PUA schools that are appropriated additonal funding as a result of their specialized programs, Due to the unique cost associated with ‘somo of these special programs, a higher PUA is needed to operate those programs. This funding is referred to as “unique PUA’ and are supplemental to the funds provided by he regular PUA calculation. Fund 142 these funds are designated for to be spent by schools on State Compensatory Education (At-Risk) students. Fund 143 these funds are designated for to be spent by schools on Career and Technology Education students. Fund 144 these funds are designated for to be spent by schools on Bilingual / ESL students. Fund 145 — these funds are for those campuses who are participating in the Optional Flexible School Day Program (OFSOP). Fund 991 these funds are designated for to be spent by schools on capital outlay lems for their campus. Funds are generated at $10 per studentSPECIAL EDUCATION FUNDING Funds for special education are allocated to schools based on special education needs of students, The table below shows current funding levels: Table 3 School Funding for Special Education Fund FYI Amount Description of Funds 108) Special Ed CAV $_ 121,450] CBM Goats 432] Speech Therapists $4,470,889] Speech Therapists Only 140] Special Education School-Based Stall] 94,550,843} Teachers, Teaching Assistants “Total Regular Funding + Fund 106 - Special Education Life Skills - this fund provides funding for ife ski ‘experiences to Special Education students in a community-based instructional setting. Fundss pay for transportation, food and supplies. ‘+ Fund 132 - Speech Therapists ~ this fund is for speech therapists assigned to campuses throughout the district. + Fund 140 ~ these funds are used to track the funding for Special Education staff based fal campuses. Only payroll dollars are budgeted in this fund. No central office or centralized costs are in this fund, These positions are allocated on an annual basis in accordance to the needs of the campus. a __NON-RESOURCE FUNDS Non-tesource funds represent dollars allocated to a school outside the per-unit allocation calculation. ‘The district budgets amounts in various funds rather than in one fund for the purpose of tracking the related expenditures. Each fund represents a set of dollars associated with a specific purpose and is to only be spent on programs related to that purpose [Ron-Tae Sahoo | 378.729] [Recarng ObTgatons [600,773] [EaiyChiahoodDropaut [7.108203]