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Introductory Section
TABLE OF CONTENTS
Page
Exhibit
INTRODUCTORY SECTION
List of Principal Officials........................................................................................................
Certificate of Board................................................................................................................
1
2
FINANCIAL SECTION
Independent Auditor's Report on Financial Statements........................................................
Management's Discussion and Analysis (Required Supplementary Information).................
3
5
13
14
A-1
B-1
15
C-1
17
C-1R
18
C-2
20
21
C-3
D-1
22
23
24
25
D-2
D-3
E-1
40
G-1
42
H-1
43
H-2
44
H-3
53
H-4
TABLE OF CONTENTS
Page
Combining Balance Sheet - Nonmajor Permanent Funds..........................................
Combining Statement of Revenues, Expenditures and Changes
in Fund Balances - Nonmajor Permanent Funds...................................................
Exhibit
61
H-5
63
H-6
65
H-7
67
69
H-8
H-9
71
73
J-1
J-2
74
J-3
75
77
79
81
82
83
85
86
K-1
K-2
Office
President
Vice-President
Secretary-Treasurer
Assistant Secretary-Treasurer
Member
Member
Member
Office
President
Vice-President
Secretary-Treasurer
Assistant Secretary-Treasurer
Member
Member
Member
Appointed Officials
Name
Dr. Daniel King
Position
Superintendent of Schools
CERTIFICATE OF BOARD
Hidalgo
County
108-909
Co.-Dist. Number
We, the undersigned, certify that the attached annual financial reports of the above named school district
were reviewed and (check one)
approved
day of
If the board of trustees disapproved of the auditor's report, the reason(s) for disapproving it is (are):
(attach list as necessary)
Financial Section
FINANCIAL HIGHLIGHTS
The Districts total combined net assets were $310,775,928 for fiscal year ending August 31, 2011.
During the year, the Districts expenses were $17,568,426 less than the $216,243,889 generated in taxes and
other revenues for governmental activities. The net change in general fund balance was $4,704,886. A portion
of the increase is due to the district utilizing part of the Education Jobs Fund Grant from the state.
The general fund reported an unassigned fund balance this year of $39,027,027.
The financial statements also include notes that explain some of the
information in the financial statements and provide more detailed data. The statements are followed by a section of
required supplementary information that further explains and supports the information in the financial statements.
Figure A-1 shows how the required parts of this annual report are arranged and related to one another.
Figure A-2. Major Features of the Districts Government-wide and Fund Financial Statements
Type of Statements
Government-wide
Governmental Funds
The activities of the district
that are not proprietary or
(except fiduciary funds)
and the Agency's component fiduciary
units
Entire Agencys government
Scope
Fund Statements
Proprietary Funds
Activities the district
operates similar to private
businesses: self insurance
Fiduciary Funds
Instances in which the
district is the trustee or
agent for someone else's
resources
Balance sheet
Required financial
statements
Statement of activities
Statement of revenues,
expenditures & changes
in fund balances
Statement of revenues,
expenses and changes in
fund net assets
Accounting basis
and measurement
focus
Modified accrual
accounting and current
financial resources focus
Only assets expected to
be used up and liabilities
that come due during the
year or soon thereafter;
no capital assets included
Statement of fiduciary
net assets
Statement of changes
in fiduciary net assets
Type of
asset/liability
information
Type of
inflow/outflow
information
The two government-wide statements report the Districts net assets and how they have changed. Net assetsthe
difference between the Districts assets and liabilitiesis one way to measure the Districts financial health or position.
Over time, increases or decreases in the Districts net assets are an indicator of whether its financial health is
improving or deteriorating, respectively.
The government-wide financial statements of the District include the Governmental activities. Most of the Districts
basic services are included here, such as instruction, curriculum and staff development, school district administrative
support services and general administration. Grants and charges for services finance most of these activities.
Fund Financial Statements
The fund financial statements provide more detailed information about the Districts most significant fundsnot the
District as a whole. Funds are accounting devices that the District uses to keep track of specific sources of funding and
spending for particular purposes.
The Board of Trustees establishes other funds to control and manage money for particular purposes or to show
that it is properly using certain grants and local sources.
Governmental fundsMost of the Districts basic services are included in governmental funds, which focus on
(1) how cash and other financial assets that can readily be converted to cash flow in and out and (2) the balances
left at year-end that are available for spending. Consequently, the governmental fund statements provide a
detailed short-term view that helps you determine whether there are more or fewer financial resources that can
be spent in the near future to finance the Districts programs. Because this information does not encompass the
additional long-term focus of the government-wide statements, we provide additional information at the bottom
of the governmental funds statement, or on the subsequent page, that explain the relationship (or differences)
between them.
Proprietary fundsServices for which the District charges customers a fee are generally reported in proprietary
funds. Proprietary funds, like the government-wide statements, provide both long-term and short-term financial
information.
6
We use internal service funds to report activities that provide supplies and services for the Districts other
programs and activities such as the districts Self Insurance Funds and the Print Shop.
Fiduciary fundsThe District is the trustee, or fiduciary, for certain funds. It is also responsible for other assets
thatbecause of a trust arrangementcan be used only for the trust beneficiaries. The District is responsible
for ensuring that the assets reported in these funds are used for their intended purposes. All of the Districts
fiduciary activities are reported in a separate statement of fiduciary net assets and a statement of changes in
fiduciary net assets. We exclude these activities from the Districts government-wide financial statements
because the District cannot use these assets to finance its operations. Student activity funds are included here.
The Governmental Accounting Standard Board (GASB) released Statement 54 Fund Balance Reporting and
Governmental Fund type Definitions on March 11, 2009, which is effective for fiscal year ending August 31, 2011.
This new statement is intended to improve the usefulness of the amount reported in fund balance by providing more
structured classification.
Previously fund balance was classified as reserved or unreserved. GASB 54 will change how fund balance is
reported. The hierarchy of five possible classifications is as follows:
The five classifications of fund balance of the governmental types are defined as follows:
1.
Nonspendable fund balance shall mean the portion of the gross fund balance that is not expendable (such as
inventories) or is legally earmarked for a specific use.
Examples of nonspendable fund balance reserves for which fund balance shall not be available for general
operating expenditures include:
Inventories
Prepaid items
Deferred expenditures
Long-term receivables
Outstanding encumbrances
2.
Restricted fund balance shall include amounts constrained to a specific purpose by the provider, such as a
grantor.
Examples of restricted fund balances include:
Child nutrition program
Technology program
Construction Program
Resources from TEA for specific programs
3.
Committed fund balance shall mean that portion of the fund balance that is constrained to a specific purpose by
the Board or Superintendent.
Examples include:
Potential litigation, claims, and judgments
Construction
Capital expenditures for equipment
Student activity funds
4.
Assigned fund balance shall mean that portion of the fund balance that is spendable or available for
appropriation but has been tentatively earmarked for some specific purpose by the Superintendent. In current
practice such plans or intent may change and may never be budgeted, or may result in expenditures in future
periods of time.
Examples include:
Program Start-Up Costs
Other Legal Uses
7
5.
Unassigned fund balance shall include amounts available for any legal purpose. This portion fo the total fund
balance in the general fund is available to finance operating expenditures. The unassigned fund balance shall
be the difference between the total fund balance and the total of the nonspendable fund balance, restricted fund
balance, committed fund balance and assigned fund balance.
The introduction of GASB 54 has created changes in the districts Fund Balances classifications beginning with the
2010-11 fiscal year.
FINANCIAL ANALYSIS OF THE DISTRICT AS A WHOLE
Net assets. The Districts combined net assets were $310,775,928 on August 31, 2011. (See Table A-1).
Table A-1 Pharr-San Juan-Alamo Independent School District
Governmental
Governmental
Activities 2010
Activities 2011
Current Assets:
Cash and cash equivalents
$
244,964,368
$
331,437,116
Current Investments
150,302
150,906
Property taxes receivable(net of allowance)
9,220,836
9,059,856
Due from other governments
24,258,687
31,096,657
Accrued Interest
417,708
112,723
Other receivables (Net)
1,501,650
1,656,507
Inventories
1,996,622
1,949,229
Deferred Expenses
11,501
Total Current Assets
282,510,173
375,474,495
Noncurrent Assets:
Capitalized Bond and Other Debt Issuance Costs
4,379,191
5,090,275
Land
15,576,565
15,576,565
Building, net
224,930,606
219,356,221
Furniture and equipment, net
13,272,196
11,593,649
Capital Leases (Net)
0
499,590
Constrution in progress
96,731,714
160,045,292
Infrastructure (Net)
3,912,392
3,169,627
Total Noncurrent Assets
358,802,664
415,331,219
641,312,837
790,805,714
Total Assets
Current Liabilities:
Accounts Payable
8,200,484
16,959,562
Short Term Debt Payable
1,775,000
Interest Payable
1,181,653
1,508,068
Accrued Liabilities
16,482,198
14,315,978
Due to other governments
2,441,010
5,476,012
Due to student groups
405,477
392,865
Deferred revenue
1,038,221
2,766,044
Total Current Liabilities
29,749,043
43,193,529
Long-Term Liabilities:
Due with in a year
9,131,064
11,202,061
Due in more than one year
309,403,460
425,634,196
348,283,567
480,029,786
Total Liabilities
Net Assets:
Invested in Capital Assets, Net of Related Debt
161,754,248
83,977,537
Restricted for State and Federal Programs
731,803
2,576,949
Restricted for Debt Service
37,190,182
24,623,529
Restricted for Capital Projects
0
120,287,817
Other Purposes
35,466,557
59,385,462
Unrestricted Net Assets
57,886,480
19,924,634
$
293,029,270
$
310,775,928
Total Net Assets
Items
1%
Propeerty Taxes
21%
Grantss and
Contrib
butions
77%
%
Table A-2
Changes in thee District's Net A
Assets
Governmenttal
Activities 2010
Pro
ogram Revenuees:
Ch
harges for servicces
Op
perating grants and
a contributions
Caapital Grants and
d Contributions
Prroperty taxes
Grrants and contrib
butions not restriicted
In
nvestment Earnin
ngs
Miscellaneous
M
rev
venue
Total Revenues
894,7555
103,600,7888
11,824,7666
45,942,3552
166,592,2661
1,788,9779
Governmental
Activvities 2011
$
809,434
107,225,638
15,530,393
47,192,689
167,215,720
1,254,979
1,228,6111
580,501
331,872,5112
338,809,354
Program Expenses:
11 Instruction
12 Instructional resources media services
13 Curriculum dev. and instructional staff dev.
21 Instructional leadership
23 School leadership
31 Guidance, counseling, and evaluation services
32 Social work services
33 Health services
34 Transportation
35 Food services
36 Curricular/Extracurricular activities
41 General administration
51 Plant maintenance and operations
52 Security and monitoring
53 Data processing services
61 Community services
72 Debt Service
73 Bond Issuance Cost and Fees
81 Facilities acquisition and construction
93 Payments Related to Shared Services Arrangements
95 Payments to JJAEP
99 Other Intergovernmental Charges
173,106,190
6,767,316
7,060,956
5,545,614
14,908,851
10,938,910
2,694,458
2,978,459
5,364,620
18,796,715
7,664,174
177,583
27,962,828
3,757,881
1,825,041
2,164,815
14,834,091
(31,420)
1,664,270
272,533
35,748
561,982
Total Expenditures
172,917,132
6,472,880
8,550,558
6,003,620
15,314,330
10,967,257
2,682,610
3,188,935
5,640,638
18,690,366
8,255,877
6,983,821
28,571,878
3,511,651
1,386,650
2,189,052
18,668,409
(111,766)
1,415,168
335,586
5,762
600,514
309,051,615
$
322,240,928
$
22,820,897
17,568,426
Table A-3 presents the cost of each of the Districts largest functions.
The cost of all governmental activities this year was $198,675,462. Those who directly benefited from program
activities paid some of the cost. Other programs and services activities were paid by grants contributions.
Table A-3
Cost of Selected District's Functions
Total Cost of
Services 2010
Instruction
Plant, Maintenance & Operations
Food Service
School Leadership
173,106,190
27,962,828
18,796,715
14,908,851
Total Cost of
Services 2011
$
172,917,132
28,571,878
18,690,366
15,314,330
%
Chage
-0.1%
2.2%
-0.6%
2.7%
$17,725,684 is recorded as Restricted; $1,822,128 in Food Service and $10,132,960 for the State Science Lab
Grant; and $5,770,596 in other State programs;
$6,000,000 is recorded as committed for capital expenditures for equipment for new schools;
CAPITAL ASSETS
At the end of fiscal year 2011, the District had invested $353,071,700 in a broad range of capital assets, including land,
equipment, buildings, and vehicles. (See Table A-4.)
Table A-4
Governmental
Activities 2010
Capital Assets:
Land
Buildings & Improvements
Furniture & Equipment
Vehicles
Library Books
Capital Leases
Construction in Progress
Infrastructure
$ 15,576,565
285,262,525
25,273,886
12,101,016
96,731,714
14,181,940
Governmental
Activities 2011
$
15,576,565
285,478,098
26,912,554
12,056,965
3,904
499,590
160,045,293
14,248,590
449,127,646
514,821,559
(95,042,783)
(104,580,614)
$ 354,084,863
410,240,945
More detailed information about the Districts capital assets is presented in the notes to the financial statements.
LONG TERM OBLIGATION ACTIVITY
Table A-5
Long-term obligations include debt and other long-term liabilities. Changes in long-term obligations for the period
ending August 31, 2011, are as follows:
Governmental Activities
General Obligation Bonds
Accretion
Construction Notes Payable
Capital Leases (Restated)
Sick Leave
Subtotal
Premium & Discount
Total Governmental Activities
Beginning Balance
$287,480,000
$ 1,391,101
$
$ 413,327
$ 16,585,213
$305,869,641
$ 12,631,098
$318,500,739
Increases
$104,475,000
$ 269,378
$ 26,755,000
$
$
$131,499,378
$ 4,379,690
$135,879,068
Decreases
$10,980,000
$ 300,000
$
$ 218,151
$ 3,650,643
$15,148,794
$ 619,755
$15,768,549
11
Ending Balance
$380,975,000
$ 1,360,479
$ 26,755,000
$
195,176
$ 12,934,570
$ 422,220,225
$ 16,391,033
$ 438,611,258
Amt Due in
One Year
$11,050,000
$
$ 1,775,000
$ 152,061
$
$ 12,977,061
$ 626,070
$ 13,603,131
Rating
AAA
12
EXHIBIT A-1
1
Data
Control
Codes
1110
1120
1225
1240
1250
1290
1300
1410
1420
1510
1520
1530
1540
1550
1580
1590
1000
2110
2120
2140
2165
2180
2190
2300
2501
2502
2000
3200
3820
3850
3860
3890
3900
3000
Governmental
Activities
ASSETS:
Cash and Cash Equivalents
Current Investments
Property Taxes Receivable (Net)
Due from Other Governments
Accrued Interest
Other Receivables (Net)
Inventories
Deferred Expenses
Capitalized Bond and Other Debt Issuance Costs
Capital Assets:
Land
Buildings and Improvements, Net
Furniture and Equipment, Net
District Defined Fixed Assets, Net
Capital Lease Assets, Net
Construction in Progress
Infrastructure, Net
Total Assets
331,437,116
150,906
9,059,856
31,096,659
112,723
1,656,505
1,949,229
11,501
5,090,275
15,576,565
219,356,221
11,589,745
3,904
499,590
160,045,292
3,169,627
790,805,714
LIABILITIES:
Accounts Payable
Short-Term Debt Payable
Interest Payable
Accrued Liabilities
Due to Other Governments
Due to Student Groups
Unearned Revenue
Noncurrent Liabilities:
Due Within One Year
Due in More Than One Year
Total Liabilities
16,959,562
1,775,000
1,508,068
14,315,978
5,476,012
392,865
2,766,044
11,202,061
425,634,196
480,029,786
NET ASSETS
Invested in Capital Assets, Net of Related Debt
Restricted For:
State and Federal Programs
Debt Service
Capital Projects
Other Purposes
Unrestricted
Total Net Assets
83,977,537
13
2,576,949
24,623,529
120,287,817
59,385,462
19,924,634
310,775,928
EXHIBIT B-1
Data
Control
Codes Functions/Programs
Governmental Activities:
11
Instruction
$
12
Instructional Resources and Media Services
13
Curriculum and Staff Development
21
Instructional Leadership
23
School Leadership
31
Guidance, Counseling, & Evaluation Services
32
Social Work Services
33
Health Services
34
Student Transportation
35
Food Service
36
Cocurricular/Extracurricular Activities
41
General Administration
51
Plant Maintenance and Operations
52
Security and Monitoring Services
53
Data Processing Services
61
Community Services
72
Interest on Long-term Debt
73
Bond Issuance Costs and Fees
81
Capital Outlay
93
Payments Related to Shared Services Arrangements
95
Payments to Juvenile Justice Alternative Ed. Progra
99
Other Intergovernmental Charges
TG
Total Governmental Activities
TP
Total Primary Government
$
MT
DT
IE
GC
MI
TR
CN
NB
PA
NE
Charges for
Services
Expenses
172,917,132 $
6,472,880
8,550,558
6,003,620
15,314,330
10,967,257
2,682,610
3,188,935
5,640,638
18,690,366
8,255,877
6,983,821
28,571,878
3,511,651
1,386,650
2,189,052
18,668,409
(111,766)
1,415,168
335,586
5,762
600,514
322,240,928
322,240,928 $
52,912
1,850
2,291
1,332
5,230
957
140
555
3,211
329,636
363,178
3,862
26,052
16,910
780
150
7
--28
3
349
809,434
809,434
Program Revenues
Operating
Capital
Grants and
Grants and
Contributions
Contributions
$
51,245,888
3,309,284
5,155,065
2,598,018
5,602,239
7,737,499
2,118,463
1,992,539
153,946
17,224,998
488,412
335,328
1,244,280
170,897
57,626
1,787,351
4,899,048
-1,040,000
59,618
49
5,089
107,225,638
$ 107,225,638
191,452
412
46,072
8,805
7,799
7,448
31
123
714
32
395
859
3,557
400
173
33
15,262,003
--6
1
77
15,530,393
15,530,393
General Revenues:
Property Taxes, Levied for General Purposes
Property Taxes, Levied for Debt Service
Investment Earnings
Grants and Contributions Not Restricted to Specific Programs
Miscellaneous
Total General Revenues
Change in Net Assets
Net Assets - Beginning
Prior Period Adjustment
Net Assets - Beginning, as Restated
Net Assets - Ending
14
Net (Expense)
Revenue and
Changes in
Net Assets
Governmental
Activities
$
(121,426,880)
(3,161,334)
(3,347,130)
(3,395,465)
(9,699,062)
(3,221,353)
(563,976)
(1,195,718)
(5,482,767)
(1,135,700)
(7,403,892)
(6,643,772)
(27,297,989)
(3,323,444)
(1,328,071)
(401,518)
1,492,649
111,766
(375,168)
(275,934)
(5,709)
(594,999)
(198,675,463)
(198,675,463)
36,179,484
11,013,205
1,254,979
167,215,720
580,501
216,243,889
17,568,426
293,029,270
178,232
293,207,502
310,775,928
10
Data
Control
Codes
General
Fund
1110
1120
1225
1240
1250
1260
1290
1300
1410
1000
ASSETS:
Cash and Cash Equivalents
Current Investments
Taxes Receivable, Net
Due from Other Governments
Accrued Interest
Due from Other Funds
Other Receivables
Inventories
Deferred Expenditures
Total Assets
2110
2150
2160
2170
2180
2190
2300
2000
LIABILITIES:
Current Liabilities:
Accounts Payable
Payroll Deductions & Withholdings
Accrued Wages Payable
Due to Other Funds
Due to Other Governments
Due to Student Groups
Deferred Revenue
Total Liabilities
3410
3450
3480
3490
3510
3530
3545
3590
3600
3000
4000
50
Debt
Service
Fund
FUND BALANCES:
Nonspendable Fund Balances:
Inventories
Restricted Fund Balances:
Federal/State Funds Grant Restrictions
Retirement of Long-Term Debt
Other Restrictions of Fund Balance
Committed Fund Balances:
Construction
Capital Expenditures for Equipment
Other Committed Fund Balance
Assigned Fund Balances:
Other Assigned Fund Balance
Unassigned
Total Fund Balances
114,852,237
8,906
7,444,576
6,758,123
78,220
5,381,588
1,341,961
1,946,984
11,501
137,824,096
6,289,416
1,266,997
10,052,410
9,164,598
5,364,974
-9,664,937
41,803,332
1,958,482
-13,715,794
--
16,500,000
6,000,000
12,934,570
----
1,875,000
39,027,028
96,020,764
$
15
137,824,096
---27,240,940
--1,615,281
28,856,221
--
17,725,684
---
10,815,292
-1,615,280
-8,487
30,132,956
---42,572,015
--13,715,794
$
42,572,015
EXHIBIT C-1
60
Construction
Fund
$
202,622,005
----23,666,261
13,536
--226,301,802
8,802,391
--22,667,828
242
--31,470,461
--
1,471,105
(237)
2,990,106
369,698
110,796
392,865
545,682
5,880,015
16,500,000
6,000,000
12,934,570
--265,392
$
6,145,407
16
16,562,912
1,266,760
13,042,516
59,443,064
5,476,012
392,865
11,825,900
108,010,029
17,980,402
13,715,794
194,842,015
----
--194,831,341
309,566,890
8,906
9,059,856
31,096,657
86,818
59,604,247
1,461,461
1,946,984
11,501
412,843,320
1,958,482
254,718
-10,674
----
226,301,802
(18,722,644)
--24,338,534
111
423,442
105,964
--6,145,407
--
--194,831,341
98
Total
Governmental
Funds
Other
Governmental
Funds
1,875,000
39,027,028
304,833,291
$
412,843,320
EXHIBIT C-1R
304,833,291
410,231,938
9,059,856
21,679,893
(380,975,000)
(195,176)
(2,868,547)
(26,755,000)
(12,934,569)
(11,300,758)
$
17
310,775,928
10
Data
Control
Codes
50
Debt
Service
Fund
General
Fund
REVENUES:
5700 Local and Intermediate Sources
5800 State Program Revenues
5900 Federal Program Revenues
5020
Total Revenues
38,394,296
177,961,468
22,154,495
238,510,259
11,175,176
20,135,502
-31,310,678
EXPENDITURES:
Current:
Instruction
Instructional Resources and Media Services
Curriculum and Staff Development
Instructional Leadership
School Leadership
Guidance, Counseling, & Evaluation Services
Social Work Services
Health Services
Student Transportation
Food Service
Cocurricular/Extracurricular Activities
General Administration
Plant Maintenance and Operations
Security and Monitoring Services
Data Processing Services
Community Services
Principal on Long-term Debt
Interest on Long-term Debt
Bond Issuance Costs and Fees
Capital Outlay
Payments to Shared Service Arrangements
Payments to Juvenile Justice Altermative
Education Programs
Other Intergovernmental Charges
Total Expenditures
131,280,998
3,595,684
3,666,529
3,673,602
9,873,683
3,680,631
525,319
1,230,962
5,515,517
18,278,012
8,117,020
6,730,928
27,745,485
3,374,843
1,372,231
362,783
51,347
14,491
-3,731,572
326,650
----------------10,980,000
18,348,977
35,630
---
5,609
584,525
233,738,421
--29,364,607
4,771,838
1,946,071
-28,181,926
-(28,248,878)
(66,952)
4,704,886
66,951
2,013,022
91,292,814
23,064
91,315,878
96,020,764
11,702,772
-11,702,772
13,715,794
0011
0012
0013
0021
0023
0031
0032
0033
0034
0035
0036
0041
0051
0052
0053
0061
0071
0072
0073
0081
0093
0095
0095
0099
6030
18
-66,951
---
EXHIBIT C-2
60
Construction
Fund
$
437,041
--437,041
98
Total
Governmental
Funds
Other
Governmental
Funds
$
248,391
8,584,631
60,867,264
69,700,286
50,254,904
206,681,601
83,021,759
339,958,264
------------------1,183,443
59,897,386
--
41,400,974
3,106,679
4,674,773
2,170,155
5,032,861
7,017,058
2,085,859
1,873,059
---7,180
179,720
80,567
-1,773,884
166,803
9,148
----
172,681,972
6,702,363
8,341,302
5,843,757
14,906,544
10,697,689
2,611,178
3,104,021
5,515,517
18,278,012
8,117,020
6,738,108
27,925,205
3,455,410
1,372,231
2,136,667
11,198,150
18,372,616
1,219,073
63,628,958
326,650
--61,080,829
--69,578,720
5,609
584,525
393,762,577
(60,643,788)
121,566
(53,804,313)
131,230,000
-4,379,690
-135,609,690
74,965,902
-----121,566
131,230,000
28,248,877
4,379,690
(28,248,878)
135,609,689
81,805,376
119,865,439
-119,865,439
194,831,341
143,826
-143,826
265,392
223,004,851
23,064
223,027,915
304,833,291
19
EXHIBIT C-3
81,805,263
20
65,624,783
(9,940,763)
12,071
(160,981)
10,980,000
218,151
(3,792,966)
774,737
(326,415)
(46,211)
3,650,643
(131,230,000)
2
$
17,568,313
EXHIBIT D-1
Data
Control
Codes
1110
1120
1250
1260
1290
1310
Internal
Service
Funds
ASSETS:
Current Assets:
Cash and Cash Equivalents
Investments
Receivables:
Accrued Interest
Due from Other Funds
Other Receivables (net)
Inventories, at Cost
Total Current Assets
25,905
11,763
195,044
2,245
22,247,183
Noncurrent Assets:
Capital Assets:
1530
Furniture and Equipment
1570
Accumulated Depreciation
Total Noncurrent Assets
1000
Total Assets
2110
2160
2170
2000
21,870,226
142,000
LIABILITIES:
Current Liabilities:
Accounts Payable
Accrued Wages Payable
Due to Other Funds
Total Current Liabilities
Total Liabilities
NET ASSETS:
3800 Restricted Net Assets
3000
Total Net Assets
21
89,059
(80,053)
9,006
22,256,189
396,650
6,702
172,944
576,296
576,296
223,135
21,679,893
EXHIBIT D-2
Data
Control
Codes
Internal
Service
Funds
OPERATING REVENUES:
5700 Local and Intermediate Sources
5020
Total Revenues
6100
6200
6300
6400
6030
1300
OPERATING EXPENSES:
Payroll Costs
Professional and Contracted Services
Supplies and Materials
Other Operating Costs
Total Expenses
25,136,558
25,136,558
209,692
24,863,741
109,327
9
25,182,769
(46,211)
22
21,731,654
(5,550)
21,726,104
21,679,893
EXHIBIT D-3
Internal
Service
Funds
Cash Flows from Operating Activities:
Cash Received from Customers
Cash Receipts (Payments) for Quasi-external
Operating Transactions with Other Funds
Cash Payments to Employees for Services
Cash Payments to Other Suppliers for Goods and Services
Cash Payments for Grants to Other Organizations
Other Operating Cash Receipts (Payments)
Net Cash Provided (Used) by Operating Activities
-25,203,045
(203,111)
(24,936,251)
--63,683
-504,879
504,879
---
---
568,562
21,301,664
21,870,226
(46,211)
-66,488
36,826
--
23
6,580
--109,894
63,683
EXHIBIT E-1
Student
Activity
ASSETS:
1110 Cash and Cash Equivalents
1000
Total Assets
LIABILITIES:
Current Liabilities:
2190
Due to Student Groups
2000
Total Liabilities
3000
NET ASSETS
Total Net Assets
$
$
2,037,846
2,037,846
2,037,846
2,037,846
24
--
Reporting Entity
The Board of School Trustees ("Board"), a seven-member group, has governance responsibilities over all activities
related to public elementary and secondary education within the jurisdiction of the District. The Board is elected by the
public and has the exclusive power and duty to govern and oversee the management of the public schools of the
District. All powers and duties not specifically delegated by statute to the Texas Education Agency ("TEA") or to the
State Board of Education are reserved for the Board, and the TEA may not substitute its judgment for the lawful
exercise of those powers and duties by the Board. The District receives funding from local, state and federal
government sources and must comply with the requirements of those funding entities. However, the District is not
included in any other governmental "reporting entity" as defined by the GASB in its Statement No. 14, "The Financial
Reporting Entity," as revised by GASB Statement No.39, and there are no component units included within the reporting
entity.
2.
Basis of Presentation
Government-wide Financial Statements: The statement of net assets and the statement of activities include
the financial activities of the overall government, except for fiduciary activities. Eliminations have been
made to minimize the double-counting of internal activities. Governmental activities generally are financed
through taxes, intergovernmental revenues, and other nonexchange transactions.
The statement of activities presents a comparison between direct expenses and program revenues for each
function of the District's governmental activities. Direct expenses are those that are specifically associated
with a program or function and, therefore, are clearly identifiable to a particular function. The District does
not allocate indirect expenses in the statement of activities. Program revenues include (a) fees, fines, and
charges paid by the recipients of goods or services offered by the programs and (b) grants and contributions
that are restricted to meeting the operational or capital requirements of a particular program. Revenues that
are not classified as program revenues, including all taxes, are presented as general revenues.
Fund Financial Statements: The fund financial statements provide information about the District's funds, with
separate statements presented for each fund category. The emphasis of fund financial statements is on major
governmental funds, each displayed in a separate column. All remaining governmental funds are
aggregated and reported as nonmajor funds.
Proprietary fund operating revenues, such as charges for services, result from exchange transactions
associated with the principal activity of the fund. Exchange transactions are those in which each party receives
and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings,
result from nonexchange transactions or ancillary activities.
The District reports the following major governmental funds:
General Fund: This is the District's primary operating fund. It accounts for all financial resources of the
District except those required to be accounted for in another fund.
In addition, the District reports the following fund types:
Internal Service Funds: These funds are used to account for revenues and expenses related to services provided
to parties inside the District. These funds facilitate distribution of support costs to the users of support
services on a cost-reimbursement basis. Because the principal users of the internal services are the
25
3.
b.
Property Taxes
Property taxes are levied by October 1 on the assessed value listed as of the prior January 1 for all real and
business personal property in conformity with Subtitle E, Texas Property Tax Code. Taxes are due on receipt
of the tax bill and are delinquent if not paid before February 1 of the year following the year in which
imposed. On January 1 of each year, a tax lien attaches to property to secure the payment of all taxes,
26
d.
Capital Assets
Purchased or constructed capital assets are reported at cost or estimated historical cost. Donated fixed assets
are recorded at their estimated fair value at the date of the donation. The cost of normal maintenance and repairs
that do not add to the value of the asset or materially extend assets' lives are not capitalized. A capitalization
threshold of $5,000 is used.
Capital assets are being depreciated using the straight-line method over the following estimated useful lives:
Asset Class
Infrastructure
Buildings
Building Improvements
Vehicles
Office Equipment
Computer Equipment
e.
Estimated
Useful Lives
30
50
20
2-15
3-15
3-15
f.
Compensated Absences
On retirement or certain employees, the District pays any accrued sick leave in a lump case payment to such
employee.
Interfund Activity
Interfund activity results from loans, services provided, reimbursements or transfers between funds. Loans are
reported as interfund receivables and payables as appropriate and are subject to elimination upon
consolidation. Services provided, deemed to be at market or near market rates, are treated as revenues and
expenditures or expenses. Reimbursements occur when one fund incurs a cost, charges the appropriate
benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated
as transfers. Transfers In and Transfers Out are netted and presented as a single "Transfers" line on the
27
Use of Estimates
The preparation of financial statements in conformity with GAAP requires the use of management's estimates.
i.
j.
The District has adopted GASB 54 as part of its 2010-11 fiscal year reporting. Implementation of GASB 54 is
required for all districts for the fiscal year ending in 2011. The intention of the GASB is to provide a more
structured classification of fund balance and to improve the usefulness of fund balance reporting to the
users of the District's financial statements. The reporting standard establishes a hierarchy for fund balance
classifications and the constraints imposed on teh sues of those resources. GASB 54 provides for two major
types of fund balances which are non-spendable and spendable.
Non-spendable fund balances are balances that cannot be spent becasue they are not expected to be
converted to cash or they are legally or contractually required to remain intact. Examples of this classification
are prepaid items, inventories, and principal (corpus) of an endowment fund. The District has inventories that
are considered non-spendable. The District does not have any prepaid items or non-spendable funds related
to endowments.
In addition to the non-spendable fund balance, GASB 54 has provided a hierarchy of spendable fund
balances, based on a hierarchy of spending constraints.
- Restricted: Fund balances that are constrained by external parties, constitutional provisions, or
enabling legislation.
- Committed: Fund balances that contain self-imposed constraints of the government from its highest
level of decision making authority. The responsibility to commit funds rests with the Board of Trustees.
Committed amounts cannot be used for any other purpose unless the governing board removes those
constraints by taking the same type of formal action.
- Assigned: Fund balances that contain self-imposed constraints of the government to be used for a
particular purpose. The responsibility to assign funds rests with the Superintendent.
- Unassigned: Fund balance of the general fund that is not constrained for any particular purpose.
When an expenditure is incurred for a purpose for which both restricted and unrestricted fund balance is
available, the District consideres restricted funds to have been spent first. When an expenditures is incurred
for which committed, assigned, or unassigned fund balance are available, the District considers amounts to
have been spent first out of commited funds, then assigned funds, and finally unassigned funds.
B.
2.
Action Taken
Not applicable
28
Following are funds having deficit fund balances or fund net assets at year end, if any, along with remarks which address
such deficits:
Fund Name
752 Print Shop Fund
C.
Deficit Amount
20,870
Remarks
This deficit has been reserved in the fund balance
of the General Fund.
Cash Deposits:
At August 31, 2011, the carrying amount of the District's deposits (cash, certificates of deposit, and interest-bearing
savings accounts included in temporary investments) was $ 331,437,116 and the bank balance was $ 333,516,174.
The District's cash deposits at August 31, 2011 and during the year ended August 31, 2011, were entirely covered
by FDIC insurance or by pledged collateral held by the District's agent bank in the District's name.
In addition, the following is disclosed regarding coverage of combined balances on the date of highest deposit:
2.
a.
b.
The market value of securities pledged as of the date of the highest combined balance on deposit was
$267,747,697.
c.
The highest combined balances of cash, savings and time deposit accounts amounted to $249,128,618 and
occurred during the month of July, 2011.
d.
Total amount of FDIC coverage at the time of the largest combined balance was $250,000.
Investments:
The District is required by Government Code Chapter 2256, The Public Funds Investment Act, to adopt, implement,
and publicize an investment policy. That policy must address the following areas: (1) safety of principal and
liquidity, (2) portfolio diversification, (3) allowable investments, (4) acceptable risk levels, (5) expected rates of
return, (6) maximum allowable stated maturity of portfolio investments, (7) maximum average dollar-weighted
maturity allowed based on the stated maturity date for the portfolio, (8) investment staff quality and capabilities,
and (9) bid solicitation preferences for certificates of deposit.
The Public Funds Investment Act ("Act") requires an annual audit of investment practices. Audit procedures in this
area conducted as a part of the audit of the basic financial statements disclosed that in the areas of investment
practices, management reports and establishment of appropriate policies, the District adhered to the requirements
of the Act. Additionally, investment practices of the District were in accordance with local policies.
The Act determines the types of investments which are allowable for the District. These include, with certain
restrictions, 1) obligations of the U.S. Treasury, U.S. agencies, and the State of Texas, 2) certificates of deposit, 3)
certain municipal securities, 4) securities lending program, 5) repurchase agreements, 6) bankers acceptances, 7)
mutual funds, 8) investment pools, 9) guaranteed investment contracts, and 10) commercial paper.
The District's investments at August 31, 2011 are shown below.
29
Fair Value
111,999,915 $
23,985
69,110,149
149,576,053
330,710,102 $
Cost
111,999,915
23,985
69,110,149
149,576,053
330,710,102
Terms
Maturity
0-3 Months
0-3 Months
0-10 Months
0-3 Months
Percent
of Portfolio
33.866%
0.007%
20.898%
45.229%
100.00%
Credit Risk
Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. The ratings
of securities by nationally recognized rating agencies are designed to give an indication of credit risk. At year end,
the District was not significantly exposed to credit risk.
b.
c.
d.
e.
30
D.
Capital Assets
Capital asset activity for the year ended August 31, 2011, was as follows:
Governmental activities:
Capital assets not being depreciated:
Land
Construction in progress
Total capital assets not being depreciated
Restated
Beginning
Balances
$
15,576,565 $
96,716,264
112,292,829
14,181,940
198,693,655
86,568,870
25,273,886
12,101,016
499,590
-337,318,957
(10,269,548)
(46,391,130)
(13,940,789)
(17,030,235)
(7,411,081)
(95,042,783)
242,276,174
354,569,003 $
4,723,921
183,351
228,186
159,863
407,786
292,648
71,432
84,914
150,884
501,662
222,051
184,329
763,927
94,527
31
Increases
-$
63,611,252
63,611,252
66,650
-215,573
1,942,527
67,092
-3,904
2,295,746
(809,415)
(3,995,586)
(1,794,371)
(2,445,202)
(896,188)
(9,940,762)
(7,645,016)
55,966,236 $
Decreases
Ending
Balances
-$
282,223
282,223
15,576,565
160,045,293
175,621,858
---303,859
111,143
--415,002
14,248,590
198,693,655
86,784,443
26,912,554
12,056,965
499,590
3,904
339,199,701
---(291,788)
(111,143)
(402,931)
12,071
294,294 $
(11,078,963)
(50,386,716)
(15,735,160)
(19,183,649)
(8,196,126)
(104,580,614)
234,619,087
410,240,945
E.
37,539
58,451
1,750,213
8,936
15,990
9,940,763
Receivable
$
2,560 $
3,939,683
22,062
261
1,229,908
5,194,474
Payable
2,560
6,728,407
985,861
-230,022
7,946,850
162,480
189
1,275
163,944
162,480
3,741
41,873
208,094
6,728,407
23,300,958
103,591
30,132,956
3,939,683
23,300,958
300
27,240,941
985,861
22,644,738
-35,662
23,666,261
22,062
22,644,738
36
992
22,667,828
--
261
189
3,741
36
7,984
11,761
-172,494
172,944
230,022
41,873
300
992
172,494
930
446,611
1,229,908
1,275
103,591
35,662
7,984
930
1,379,350
32
2.
59,616,007 $
59,616,007
Amount
28,181,926
66,951
Total
F.
Reason
To account for administrative costs allocated to
general fund from other state programs.
Relates to initial payment on QSCB bond.
28,248,877
Long-Term Obligations
The District has entered into a continuing disclosure undertaking to provide Annual Reports and Material Event Notices
to the State Information Depository of Texas, which is the Municipal Advisory Council. This information is required under
SEC Rule 15c2-12 to enable investors to analyze the financial condition and operations of the District.
Original
Issue
10/26/06
07/15/07
07/15/07
07/15/07
09/08/08
Final
Maturity
08/01/36
02/01/37
02/02/37
08/01/18
02/01/38
(1,183,443)
26,755,000
---
Original
Issue
167,040,000
29,810,000
5,190,000
724,972
104,725,000
365,489,972 $
Outstanding
Balance
09/01/2010
152,185,000
29,810,000
4,515,000
1,391,101
100,970,000
288,871,101
Retired
Current
6,470,000
-585,000
300,000
1,760,000
2,165,000
11,280,000
619,755
11,899,755 $
Outstanding
Balance
08/31/2011
145,715,000
29,810,000
3,930,000
1,360,479
99,210,000
102,310,000
382,335,479
16,391,033
398,726,512 $
Amounts
Due Within
One Year
6,800,000
-585,000
-1,820,000
1,845,000
11,050,000
626,070
11,676,070
(472,359)
--
(5,090,275)
26,755,000
Coupon
Rate %
5.00-5.125%
4.55-5.500%
4.55-5.500%
4.55-5.500%
3.50-5.000%
18,000,828
(478,100)
1,775,000
Long-term obligations include debt and other long-term liabilities. Changes in long-term obligations for the year ended
August 31, 2011, are as follows:
Amount
Beginning
Ending
Due Within
Governmental Activities
Balance
Increases
Decreases
Balance
One Year
General Obligation Bonds
$ 287,480,000 $ 104,475,000 $
10,980,000 $ 380,975,000 $
11,050,000
Accretion
1,391,101
269,378
300,000
1,360,479
--
33
-413,327
16,585,213
305,869,641
12,631,098
318,500,739 $
26,755,000
--131,499,378
4,379,690
135,879,068 $
-218,151
3,650,643
15,148,794
619,755
15,768,549 $
26,755,000
195,176
12,934,570
422,220,225
16,391,033
438,611,258 $
1,775,000
152,061
-12,977,061
626,070
13,603,131
Accretion
300,000
300,000
320,000
320,000
320,000
715,000
----2,275,000 $
Total
29,446,813
29,456,988
29,459,763
29,472,913
29,474,013
131,787,854
123,614,972
106,591,817
105,005,101
40,585,975
654,896,209
Net
Interest
109,016
109,016
109,016
109,016
109,016
534,443
394,839
1,474,362 $
Total
Debt Service
1,884,016
1,884,016
1,884,016
1,884,016
1,884,016
9,409,443
9,399,839
28,229,362
Activity Type
Governmental
Governmental
Fund
General
General
377,045,000
3,930,000
1,360,479
382,335,479
Notes
Principal
1,775,000
1,775,000
1,775,000
1,775,000
1,775,000
8,875,000
9,005,000
26,755,000 $
Interest
1,545,760
1,545,760
1,545,760
1,545,760
1,545,760
7,268,426
2,812,554
17,809,780 $
QSCB
Subsidy
(1,436,744)
(1,436,744)
(1,436,744)
(1,436,744)
(1,436,744)
(6,733,983)
(2,417,715)
(16,335,418) $
Commitments under capitalized lease agreements for facilities and equipment provide for minimum future lease
payments as of August 31, 2011, as follows:
Year Ending
August 31,
2012
2013
2014
Total
$
Governmental Activities
Principal
Interest
152,061
11,599
40,757
610
2,358
50
195,176 $
12,259 $
34
Total
163,660
41,367
2,408
207,435
G.
Risk Management
The District is exposed to various risks of loss related to torts, theft, damage or destruction of assets, errors and omissions,
injuries to employees, and natural disasters. During fiscal year 2011, the District purchased commercial insurance to
cover general liabilities. There were no significant reductions in coverage in the past fiscal year and there were no
settlements exceeding insurance coverage for each of the past three fiscal years.
H.
Pension Plan
1.
Plan Description
The District contributes to the Teacher Retirement System of Texas (the "System"), a public employee retirement
system. It is a cost-sharing, multiple-employer defined benefit pension plan with one exception: all risks and costs
are not shared by the District, but are the liability of the State of Texas. The System provides service retirement and
disability retirement benefits, and death benefits to plan members and beneficiaries. The System operates primarily
under the provisions of the Texas Constitution and Texas Government Code, Title 8, Subtitle C. The Texas
legislature has the authority to establish or amend benefit provisions. The System issues a publicly available
financial report that includes financial statements and required supplementary information for the District. That
report may be obtained by writing the Teacher Retirement System of Texas, 1000 Red River Street, Austin, TX
78701-2698 or by calling (800) 223-8778.
2.
Funding Policy
Under provisions in State law, plan members are required to contribute 6.4% of their annual covered salary and the
State of Texas contributes an amount equal to 6.644% of the District's covered payroll. The District's employees'
contributions to the System for the years ending August 31, 2011, 2010 and 2009 were $11,549,279, $11,311,401
and $10,727,203, respectively, and were equal to the required contributions for each year. Other contributions
made from federal and private grants and from the District for salaries above the statutory minimum for the years
ending August 31, 2011, 2010 and 2009 were $3,685,956, $3,287,560 and $3,190,393, respectively, and were
equal to the required contributions for each year. The amount contributed by the State on behalf of the District was
$10,025,195 for the year ended August 31, 2011.
I.
Plan Description
The District contributes to the Texas Public School Retired Employees Group Insurance Program (TRS-Care), a
cost-sharing multiple-employer defined benefit postemployment health care plan administered by the Teacher
Retirement System of Texas (TRS). TRS-Care Retired Plan provides health care coverage for certain persons (and
their dependents) who retired under the Teacher Retirement System of Texas. The statutory authority for the
program is Texas Insurance Code, Chapter 1575. Section 1575.052 grants the TRS Board of Trustees the authority
to establish and amend basic and optional group insurance coverage for participants. The TRS issues a publicly
available financial report that includes financial statements and required supplementary information for TRS-Care.
That report may be obtained by visiting the TRS web site at www.trs.state.tx.us, by writing to the
Communications Department of the Teacher Retirement System of Texas at 1000 Red River Street, Austin, Texas
78701, or by calling 1-800-223-8778.
2.
Funding Policy
Contribution requirements are not actuarially determined but are legally established each biennium by the Texas
Legislature. Texas Insurance Code, Sections 1575.202, 203, and 204 establish state, active employee, and public
school contributions, respectively. The State of Texas and active public school employee contribution rates were
35
K.
2.
L.
Contingencies
The District participates in grant programs which are governed by various rules and regulations of the grantor
agencies. Costs charged to the respective grant programs are subject to audit and adjustment by the grantor
agencies; therefore, to the extent that the District has not complied with the rules and regulations governing the
grants, refunds of any money received may be required and the collectibility of any related receivable may be
impaired. In the opinion of the District, there are no significant contingent liabilities relating to compliance with
the rules and regulations governing the respective grants; therefore, no provision has been recorded in the
accompanying basic financial statements for such contingencies.
Litigation
The District is involved in various legal proceedings arising from its operations. The District believes that the
outcome of these proceedings , individually and in the aggregate will have no material effect on the District's
financial position.
36
$
M.
69,855
45,381
25,286
75,488
370,681
26,960
111,107
724,757
Subsequent Events
For the purposes of reporting subsequent events, management has considered events occurring thru January 23, 2012,
the date the report was available to be issued, No subsequent events were noted.
N.
O.
Sick Leave
16,585,213
(2,412,741)
(1,237,902)
12,934,570
Fund Level
General Fund to void stale checks and to resissue to state for escheat.
Permanent Fund to void stale checks and to resissue to state for escheat.
Internal Service Funds decrease in lease payable
Net Increase (Decrease) in Fund Balance
37
Governmental
Funds
$
23,064
144
(5,550)
17,658
Governmental
Activities
10,494
150,080
160,574
$
178,232
P.
Fund Balance
Governmental Fund Balances for the district are classified in the following hierarchy:
Nonspendable
Nonspendable Amounts that cannot be spent because they are either not in a spendable form or are legally or
contractually required to be maintained intact.
Restricted
Amounts that can be spent only for specific purposes because of constraints imposed by external providers, or
imposed by constitutional provisions or enabling legislation. Federal Laws, Texas Statutes, and local ordinances
require that certain revenues be specifically designated for the purposes of food service, federal and state
programs, debt service, and capital projects.
Committed
Amounts that can only be used for specific purposes pursuant to approval by formal action by the board.
Assigned
For the General Fund, amounts that are appropriated by the Board or the Board designee that are to be sued for
specific purposes. For all other governmental funds, any remaining positive amounts not previously classified as
nonspendable, restricted or committed.
Unassigned fund balances are amounts that are available for any purpose; these amounts can be reported only in the
Districts General Fund. The unassigned amount as of August 31, 2011 is $39,027,028. The Districts unassigned fund
balance will be maintained to provide the District with sufficient working capital and a margin of safety to address local
emergencies without borrowing. In circumstances where expenditure is to be made for a purpose for which amounts are
available in multiple fund balance classifications, the order in which resources will be expended is as follows: restricted,
committed, assigned, and unassigned. The purpose of the Capital Projects Fund is to pay for voter approved capital
projects and the purpose of the Debt Service fund is to account for funds used to pay for the long and short term debt
obligations used to fund the Districts capital projects.
General
Special
Revenue
Debt
Service
Capital
Projects
1,958,483
1,822,128
15,903,556
13,715,794
194,831,341
28,750
225,968
10,674
38
16,500,000
6,000,000
12,934,570
Assigned
Q.
20,870
1,854,130
$
56,993,737 $
265,392 $
13,715,794 $
194,831,341
265,806,264
148,086
14,391
It should be noted that the budget for debt principal, interest, and other debt service is aggregated in its budget
presentation, rather than delineated separately. Therefore, in actuality, the amount expended for principal, interest,
and other debt service was less than the total amount budgeted for principal, interest and other debt service for
the General Fund.
39
EXHIBIT G-1
Page 1 of 2
GENERAL FUND
BUDGETARY COMPARISON SCHEDULE
FOR THE YEAR ENDED AUGUST 31, 2011
1
Data
Control
Codes
5700
5800
5900
5020
0011
0012
0013
Budgeted Amounts
Original
Final
REVENUES:
Local and Intermediate Sources
State Program Revenues
Federal Program Revenues
Total Revenues
EXPENDITURES:
Current:
Instruction & Instructional Related Services:
Instruction
Instructional Resources and Media Services
Curriculum and Staff Development
Total Instruction & Instr. Related Services
38,831,693
173,483,828
18,564,612
230,880,133
38,081,494
177,816,273
20,450,182
236,347,949
Variance with
Final Budget
Positive
(Negative)
Actual
$
38,394,296
177,961,468
22,154,495
238,510,259
312,802
145,195
1,704,313
2,162,310
125,548,577
5,082,547
3,092,204
133,723,328
136,025,415
3,447,598
4,321,094
143,794,104
131,280,998
3,595,684
3,666,529
138,543,211
4,744,417
(148,086)
654,565
5,250,893
0021
0023
3,653,907
12,444,390
16,098,297
3,932,157
10,898,891
14,831,048
3,673,602
9,873,683
13,547,285
258,555
1,025,208
1,283,763
0031
0032
0033
0034
0035
0036
7,585,523
1,843,466
2,670,615
5,658,963
18,219,512
8,362,552
44,340,631
4,414,001
1,568,938
1,494,948
5,776,963
18,554,170
8,274,428
40,083,449
3,680,631
525,319
1,230,962
5,515,517
18,278,012
8,117,020
37,347,461
733,370
1,043,619
263,986
261,446
276,158
157,408
2,735,988
0041
6,916,408
6,916,408
6,773,436
6,773,436
6,730,928
6,730,928
42,508
42,508
0051
0052
0053
22,134,446
3,991,788
1,454,657
27,580,891
29,167,383
4,019,285
1,523,162
34,709,831
27,745,485
3,374,843
1,372,231
32,492,559
1,421,898
644,442
150,931
2,217,272
0061
Ancillary Services:
Community Services
Total Ancillary Services
327,750
327,750
455,997
455,997
362,783
362,783
93,214
93,214
0071
0072
Debt Service:
Principal on Long-Term Debt
Interest on Long-Term Debt
Total Debt Service
924,174
-924,174
917,457
100
917,557
51,347
14,491
65,838
866,110
(14,391)
851,719
0081
Capital Outlay:
Capital Outlay
Total Capital Outlay
13,054
13,054
3,759,973
3,759,973
3,731,572
3,731,572
40
28,401
28,401
EXHIBIT G-1
Page 2 of 2
GENERAL FUND
BUDGETARY COMPARISON SCHEDULE
FOR THE YEAR ENDED AUGUST 31, 2011
1
Data
Control
Codes
0093
0095
0095
0099
6030
Budgeted Amounts
Original
Final
Intergovernmental Charges:
Payments to Fiscal Agent/Member Dist.-SSA
Payments to Juvenile Justice Alternative
Education Programs
Other Intergovernmental Charges
Total Intergovernmental Charges
Total Expenditures
1100
1100
7915
8911
7080
1200
0100
1300
0100
3000
Actual
333,600
366,382
326,650
39,732
110,000
512,000
955,600
110,000
592,000
1,068,382
5,609
584,525
916,784
104,391
7,475
151,598
230,880,133
246,393,777
233,738,421
12,655,356
--
(10,045,828)
4,771,838
14,817,666
38,262,680
(38,633,379)
(370,699)
(10,416,527)
28,181,926
(28,248,878)
(66,952)
4,704,886
(10,080,754)
10,384,501
303,747
15,121,413
91,292,814
23,064
91,315,878
96,020,764
---15,121,413
37,761,544
(37,761,544)
---
Variance with
Final Budget
Positive
(Negative)
-----
41
91,292,814
23,064
91,315,878
$ (10,416,526)
EXHIBIT H-1
Data
Control
Codes
Special
Revenue
Funds
1110
1240
1250
1260
1290
1000
ASSETS:
Cash and Cash Equivalents
Due from Other Governments
Accrued Interest
Due from Other Funds
Other Receivables
Total Assets
2110
2150
2160
2170
2180
2190
2300
2000
LIABILITIES:
Current Liabilities:
Accounts Payable
Payroll Deductions & Withholdings
Accrued Wages Payable
Due to Other Funds
Due to Other Governments
Due to Student Groups
Deferred Revenue
Total Liabilities
FUND BALANCES:
Restricted Fund Balances:
3450
Federal/State Funds Grant Restrictions
3490
Other Restrictions of Fund Balance
3000
Total Fund Balances
4000
(19,112,781)
24,338,534
-163,943
(341)
5,389,355
1,352,076
(237)
2,990,106
205,742
41,268
-545,682
5,134,637
Permanent
Funds
$
254,718
-254,718
$
5,389,355
42
Total
Nonmajor
Governmental
Funds (See
Exhibit C-1)
390,137
-111
259,499
106,305
756,052
119,029
--163,956
69,528
392,865
-745,378
--
756,052
1,471,105
(237)
2,990,106
369,698
110,796
392,865
545,682
5,880,015
254,718
10,674
265,392
10,674
10,674
$
(18,722,644)
24,338,534
111
423,442
105,964
6,145,407
6,145,407
EXHIBIT H-2
Data
Control
Codes
Special
Revenue
Funds
REVENUES:
5700 Local and Intermediate Sources
5800 State Program Revenues
5900 Federal Program Revenues
5020
Total Revenues
248,391
8,584,631
60,867,264
69,700,286
Total
Nonmajor
Governmental
Funds (See
Exhibit C-2)
Permanent
Funds
$
-----
248,391
8,584,631
60,867,264
69,700,286
EXPENDITURES:
Current:
Instruction
Instructional Resources and Media Services
Curriculum and Staff Development
Instructional Leadership
School Leadership
Guidance, Counseling, & Evaluation Services
Social Work Services
Health Services
General Administration
Plant Maintenance and Operations
Security and Monitoring Services
Community Services
Principal on Long-term Debt
Interest on Long-term Debt
Total Expenditures
41,400,974
3,106,679
4,674,773
2,170,155
5,032,861
7,017,058
2,085,859
1,873,059
7,180
179,720
80,567
1,773,884
166,803
9,148
69,578,720
----------------
41,400,974
3,106,679
4,674,773
2,170,155
5,032,861
7,017,058
2,085,859
1,873,059
7,180
179,720
80,567
1,773,884
166,803
9,148
69,578,720
121,566
121,566
---
121,566
121,566
133,152
-133,152
254,718
0011
0012
0013
0021
0023
0031
0032
0033
0041
0051
0052
0061
0071
0072
6030
43
10,530
144
10,674
10,674
143,682
144
143,826
265,392
211
ESEA Title I
Improving
Basic Programs
Data
Control
Codes
1110
1240
1260
1290
1000
ASSETS:
Cash and Cash Equivalents
Due from Other Governments
Due from Other Funds
Other Receivables
Total Assets
2110
2150
2160
2170
2180
2300
2000
LIABILITIES:
Current Liabilities:
Accounts Payable
Payroll Deductions & Withholdings
Accrued Wages Payable
Due to Other Funds
Due to Other Governments
Deferred Revenue
Total Liabilities
FUND BALANCES:
Restricted Fund Balances:
3450
Federal/State Funds Grant Restrictions
3000
Total Fund Balances
4000
(1,593,249)
2,786,129
162,515
61
1,355,456
269,633
-1,057,467
16,345
12,011
-1,355,456
212
ESEA
Title I, Part C
Migrant Children
$
--$
(814,135)
998,219
-42
184,126
36,773
-144,490
2,698
165
-184,126
222
National and
Community
Service Trust
$
44
184,126
---
IDEA-B
Formula
$
$
1,550
---1,550
---
1,355,456
(12,606)
14,156
--1,550
224
--$
(2,989,549)
3,502,185
--512,636
26,700
-470,376
6,745
7,897
918
512,636
--1,550
512,636
EXHIBIT H-3
Page 1 of 5
225
IDEA-B
Preschool Grant
$
244
Career and Tech
Basic
Grant
(4,973)
6,793
1,820
--$
---
(60,002)
65,108
-9
5,115
98
-1,768
52
4,661
52
304
---
-1,820
5,115
--$
255
ESEA Title II
Training &
Recruiting
--1,820
263
English Language
Acquisition and
Enhancement
(146,703)
261,047
--114,344
--112,735
1,609
--114,344
--5,115
114,344
45
265
21st Century
Community
Learning Centers
(298,596)
474,495
--175,899
49,877
-122,539
1,142
2,341
-175,899
175,899
22
-41,316
1,962
4
-43,304
--$
(298,609)
341,909
-4
43,304
--$
43,304
266
ARRA of 2009
Title XIV State
Fiscal Stabilization
Data
Control
Codes
1110
1240
1260
1290
1000
ASSETS:
Cash and Cash Equivalents
Due from Other Governments
Due from Other Funds
Other Receivables
Total Assets
2110
2150
2160
2170
2180
2300
2000
LIABILITIES:
Current Liabilities:
Accounts Payable
Payroll Deductions & Withholdings
Accrued Wages Payable
Due to Other Funds
Due to Other Governments
Deferred Revenue
Total Liabilities
4,200
MAC
Program
GEAR UP
244,383
138,554
--382,937
13,040
-59,106
9,755
709
--369,188
382,937
--73,061
--$
274
--
FUND BALANCES:
Restricted Fund Balances:
3450
Federal/State Funds Grant Restrictions
3000
Total Fund Balances
4000
(4,763,524)
4,836,585
--73,061
272
46
382,937
----
26
$
-6,149
--$
(26)
--
750
5,399
--73,061
(145,316)
151,645
-(180)
6,149
276
Title I SIP
Academy
Grant
---
--------
--6,149
--
EXHIBIT H-3
Page 2 of 5
279
Enhancing
Education through
Technology-ARRA
$
280
ESEA Texas
Migrant Interstate
Program
(11,999)
15,669
--3,670
---
(81,522)
86,030
--4,508
4,197
IDEA - Part B
Formula - ARRA
$
---
3,670
----
311
--3,670
4,508
--$
283
--3,670
(3,013,391)
3,709,167
--695,776
528,791
-166,985
---695,776
284
IDEA - Part B
Preschool - ARRA
$
--4,508
695,776
47
285
ESEA Title 1 Part
Improving Basic
Programs - ARRA
(92,943)
92,943
----
--------
--$
--
(868,647)
1,072,192
-168
203,713
129,135
-74,500
-78
-203,713
--$
203,713
286
Title I SIP
Academy Grant
ARRA
Data
Control
Codes
1110
1240
1260
1290
1000
ASSETS:
Cash and Cash Equivalents
Due from Other Governments
Due from Other Funds
Other Receivables
Total Assets
2110
2150
2160
2170
2180
2300
2000
LIABILITIES:
Current Liabilities:
Accounts Payable
Payroll Deductions & Withholdings
Accrued Wages Payable
Due to Other Funds
Due to Other Governments
Deferred Revenue
Total Liabilities
FUND BALANCES:
Restricted Fund Balances:
3450
Federal/State Funds Grant Restrictions
3000
Total Fund Balances
4000
(166,043)
397,981
--231,938
199,448
-32,127
363
--231,938
287
Education
Jobs
Fund
$
--$
(2,246,652)
2,246,652
----
--------
289
311
Rio Grande Valley
National and
Center for Teaching Community
and Leading Excelle Service Trust
$
48
--
-$
(445)
103,199
---
(223,647)
227,057
--3,410
3,248
---
58,838
311
156
6
--
---
231,938
17,114
86,530
44,050
103,199
--
---
---
103,199
3,410
3,410
EXHIBIT H-3
Page 3 of 5
385
Supplemental
Visually
Impaired
$
927
(927)
----
--------
394
Life
Skills
Program
$
--
1,055
43,199
43,199
469
$
-----
--$
(130,350)
130,468
--118
----
(62,347)
240,450
--178,103
20,145
(237)
87,937
659
118
--
40,849
149,353
118
--1,055
409
Texas High
School
Project
---
42,730
43,199
1,055
404
Student
Success
Initiative
----
------
--$
(16,928)
17,983
--1,055
397
Advanced
Placement
Incentives
--43,199
49
28,750
28,750
118
178,103
411
Data
Control
Codes
Technology
Allotment
1110
1240
1260
1290
1000
ASSETS:
Cash and Cash Equivalents
Due from Other Governments
Due from Other Funds
Other Receivables
Total Assets
2110
2150
2160
2170
2180
2300
2000
LIABILITIES:
Current Liabilities:
Accounts Payable
Payroll Deductions & Withholdings
Accrued Wages Payable
Due to Other Funds
Due to Other Governments
Deferred Revenue
Total Liabilities
240,212
6,905
--247,117
1,025
6,905
156
13,063
225,968
225,968
50
2,500
2,500
2,500
21,149
247,117
2,500
------
--
415
Kindergarten and
Prekindergarten
Grants
----
--
FUND BALANCES:
Restricted Fund Balances:
3450
Federal/State Funds Grant Restrictions
3000
Total Fund Balances
4000
414
Reading, Math
and Science
Initiative
--$
(835,748)
998,833
--163,085
605
--162,480
--163,085
--2,500
163,085
EXHIBIT H-3
Page 4 of 5
422
TX Math
Instructional
Coaches Pilot
(21,748)
21,748
----
--------
425
Teacher Induction
and Mentoring
Program
$
--$
--
(13,916)
13,867
49
---
--------
426
Texas Educator
Excellence
Award Program
$
--$
--
------
--------
429
State Funded
Special Revenue
Fund
$
--$
--
51
(790,663)
1,339,389
1,164
-549,890
9,613
-540,277
---549,890
480
AT&T
High School
Success
$
549,890
74,981
34,560
----40,421
74,981
--$
74,981
----
--$
74,981
EXHIBIT H-3
Page 5 of 5
482
School
Improvement
Facilitators
Data
Control
Codes
1110
1240
1260
1290
1000
ASSETS:
Cash and Cash Equivalents
Due from Other Governments
Due from Other Funds
Other Receivables
Total Assets
2110
2150
2160
2170
2180
2300
2000
LIABILITIES:
Current Liabilities:
Accounts Payable
Payroll Deductions & Withholdings
Accrued Wages Payable
Due to Other Funds
Due to Other Governments
Deferred Revenue
Total Liabilities
---
484
TX High
School
Project
$
22,404
189
--
22,593
19,442
--26
--
-1,901
4,103
3,125
22,593
--$
--
2,150
52
FUND BALANCES:
Restricted Fund Balances:
3450
Federal/State Funds Grant Restrictions
3000
Total Fund Balances
4000
(54,669)
58,772
--4,103
Total
Nonmajor
Special
Revenue
Funds (See
Exhibit H-1)
--4,103
52
(19,112,781)
24,338,534
163,943
(341)
5,389,355
1,352,076
(237)
2,990,106
205,742
41,268
545,682
5,134,637
254,718
254,718
22,593
5,389,355
Data
Control
Codes
REVENUES:
5700 Local and Intermediate Sources
5800 State Program Revenues
5900 Federal Program Revenues
5020
Total Revenues
0011
0012
0013
0021
0023
0031
0032
0033
0041
0051
0052
0061
0071
0072
6030
EXPENDITURES:
Current:
Instruction
Instructional Resources and Media Services
Curriculum and Staff Development
Instructional Leadership
School Leadership
Guidance, Counseling, & Evaluation Services
Social Work Services
Health Services
General Administration
Plant Maintenance and Operations
Security and Monitoring Services
Community Services
Principal on Long-term Debt
Interest on Long-term Debt
Total Expenditures
12,123,238
265,333
985,117
480,396
-419,266
-7,155
-3,515
-1,437,238
--15,721,258
--15,721,258
15,721,258
212
ESEA
Title I, Part C
Migrant Children
$
53
---
IDEA-B
Formula
$
13,593
563
-----------14,156
---
---
--5,812,352
5,812,352
5,022,767
-180,489
41,942
-360,729
206,425
-------5,812,352
--
---
---
---
224
14,156
14,156
928,555
--283,740
-1,855,871
71,873
1,069
-790
-48,256
--3,190,154
---
--3,190,154
3,190,154
222
National and
Community
Service Trust
---
---
EXHIBIT H-4
Page 1 of 4
225
IDEA-B
Preschool Grant
$
---
244
Career and Tech
Basic
Grant
$
28,192
28,192
28,192
28,192
-----
129,476
-31,850
--71,586
------166,803
9,148
408,863
--------------
--408,863
408,863
255
ESEA Title II
Training &
Recruiting
---
1,742,002
-125,891
-----------1,867,893
---
--1,867,893
1,867,893
263
English Language
Acquisition and
Enhancement
---
54
1,037,390
-392,462
148,696
-----117
-9,780
--1,588,445
---
--1,588,445
1,588,445
265
21st Century
Community
Learning Centers
855,353
-540,770
124,119
------75,049
60,000
--1,655,291
---
---
--1,655,291
1,655,291
---
---
Data
Control
Codes
5700
5800
5900
5020
REVENUES:
Local and Intermediate Sources
State Program Revenues
Federal Program Revenues
Total Revenues
0011
0012
0013
0021
0023
0031
0032
0033
0041
0051
0052
0061
0071
0072
6030
EXPENDITURES:
Current:
Instruction
Instructional Resources and Media Services
Curriculum and Staff Development
Instructional Leadership
School Leadership
Guidance, Counseling, & Evaluation Services
Social Work Services
Health Services
General Administration
Plant Maintenance and Operations
Security and Monitoring Services
Community Services
Principal on Long-term Debt
Interest on Long-term Debt
Total Expenditures
795,193
2,147,693
--4,751,794
3,724,026
1,589,136
1,784,790
-71,525
----14,864,157
--14,864,157
14,864,157
---
MAC
Program
GEAR UP
--143,265
143,265
--406,338
406,338
276
Title I SIP
Academy
Grant
$
73,256
--120,017
120,017
79,805
------143,265
800
--245,341
-----86,941
--406,338
--120,017
-----------120,017
---
---
---
--
63,460
--
55
274
------
---
272
---
---
---
EXHIBIT H-4
Page 2 of 4
279
Enhancing
Education through
Technology-ARRA
$
--198,159
198,159
280
ESEA Texas
Migrant Interstate
Program
$
--427,288
427,288
112,515
-85,644
-----------198,159
---418,521
-----8,767
----427,288
---
---
---
---
283
IDEA - Part B
Formula - ARRA
$
--5,070,001
5,070,001
284
IDEA - Part B
Preschool - ARRA
$
4,667,881
-324,406
--11,732
65,982
-------5,070,001
---
---
56
--120,806
120,806
285
ESEA Title 1 Part
Improving Basic
Programs - ARRA
$
--5,335,869
5,335,869
120,806
-------------120,806
4,061,660
517,264
665,949
5,017
8,301
20,359
-----57,319
--5,335,869
---
---
---
---
Data
Control
Codes
REVENUES:
5700 Local and Intermediate Sources
5800 State Program Revenues
5900 Federal Program Revenues
5020
Total Revenues
0011
0012
0013
0021
0023
0031
0032
0033
0041
0051
0052
0061
0071
0072
6030
EXPENDITURES:
Current:
Instruction
Instructional Resources and Media Services
Curriculum and Staff Development
Instructional Leadership
School Leadership
Guidance, Counseling, & Evaluation Services
Social Work Services
Health Services
General Administration
Plant Maintenance and Operations
Security and Monitoring Services
Community Services
Principal on Long-term Debt
Interest on Long-term Debt
Total Expenditures
312,402
3,904
187,166
29,602
83,089
21
49,354
-650
-----666,188
--666,188
666,188
287
Education
Jobs
Fund
1,981,340
1,054
--164,637
----94,103
5,518
---2,246,652
---
--2,246,652
2,246,652
289
311
Rio Grande Valley
National and
Center for Teaching Community
and Leading Excelle Service Trust
57
---
---
--724,758
724,758
---------146,989
525,816
--198,942
----------724,758
---
---
60,035
85,672
1,282
---
---
--146,989
146,989
---
---
EXHIBIT H-4
Page 3 of 4
394
Life
Skills
Program
$
--
397
Advanced
Placement
Incentives
$
--
80,984
-80,984
2,670
18,657
470
-----------
2,200
------------
62,327
80,984
2,670
---
---
---
-378,168
-378,168
409
Texas High
School
Project
$
275,246
-100,422
2,500
----------378,168
--
---
---
$
2,670
--
404
Student
Success
Initiative
-1,581,086
-1,581,086
---
58
Technology
Allotment
$
582,456
171,431
-------903
----754,790
28,750
28,750
92,816
92,816
-$
-847,606
-847,606
255,029
-815,316
109,616
17,363
237,354
103,089
-2,546
--12,023
--1,552,336
---
411
28,750
133,152
225,968
Data
Control
Codes
REVENUES:
5700 Local and Intermediate Sources
5800 State Program Revenues
5900 Federal Program Revenues
5020
Total Revenues
0011
0012
0013
0021
0023
0031
0032
0033
0041
0051
0052
0061
0071
0072
6030
EXPENDITURES:
Current:
Instruction
Instructional Resources and Media Services
Curriculum and Staff Development
Instructional Leadership
School Leadership
Guidance, Counseling, & Evaluation Services
Social Work Services
Health Services
General Administration
Plant Maintenance and Operations
Security and Monitoring Services
Community Services
Principal on Long-term Debt
Interest on Long-term Debt
Total Expenditures
2,775,841
--122,705
----1,993
-----2,900,539
-2,900,539
-2,900,539
425
Teacher Induction
and Mentoring
Program
---
---
59
-109,827
-109,827
426
Texas Educator
Excellence
Award Program
$
-----
109,035
-792
-----------109,827
--------
---
---
---
----(240)
--240
---
EXHIBIT H-4
Page 4 of 4
429
State Funded
Special Revenue
Fund
$
-2,683,751
-2,683,751
480
AT&T
High School
Success
$
2,672,716
-9,044
-----1,991
-----2,683,751
---
---
137,613
--137,613
482
School
Improvement
Facilitators
$
--110,173
110,173
137,613
-------------137,613
---110,173
----------110,173
---
---
---
---
60
Total
Nonmajor
Special
Revenue
Funds (See
Exhibit H-2)
484
TX High
School
Project
$
110,778
--110,778
42,476
41,400,974
3,106,679
4,674,773
2,170,155
5,032,861
7,017,058
2,085,859
1,873,059
7,180
179,720
80,567
1,773,884
166,803
9,148
69,578,720
-45,840
8,514
6,635
7,313
--------110,778
---
---
248,391
8,584,631
60,867,264
69,700,286
121,566
121,566
133,152
254,718
Data
Control
Codes
1110
1250
1260
1290
1000
ASSETS:
Cash and Cash Equivalents
Accrued Interest
Due from Other Funds
Other Receivables
Total Assets
2110
2170
2180
2190
2000
LIABILITIES:
Current Liabilities:
Accounts Payable
Due to Other Funds
Due to Other Governments
Due to Student Groups
Total Liabilities
837
Escrow I
Escrow II
(57,135)
--59,817
2,682
--
61
41,270
49,715
47,195
----
--
8,445
---
68
546
FUND BALANCES:
Restricted Fund Balances:
3490
Other Restrictions of Fund Balance
3000
Total Fund Balances
4000
836
614
47,195
2,068
2,068
2,520
2,520
2,682
49,715
EXHIBIT H-5
838
840
Trick
O-Treat
Scholarship
Escrow III
$
69,131
---$
69,131
---69,131
--$
15,658
354,038
111
258,749
6,150
619,048
750
(932)
15,476
15,176
15,176
2,703
163,888
68,982
377,689
613,262
300
300
5,786
5,786
--
69,131
69,131
Total
Nonmajor
Permanent
Funds (See
Exhibit H-1)
841
General
Agency
& Trust
----
15,476
62
619,048
390,137
111
259,499
106,305
756,052
119,029
163,956
69,528
392,865
745,378
10,674
10,674
$
756,052
Data
Control
Codes
REVENUES:
5020
Total Revenues
6030
EXPENDITURES:
Total Expenditures
63
836
837
Escrow I
Escrow II
--
--
--
--
--
-1,924
144
2,068
2,068
2,520
-$
2,520
2,520
EXHIBIT H-6
840
Trick
O-Treat
Scholarship
$
--
--
--
--
--
--
--
--
--
300
5,786
-$
Total
Nonmajor
Permanent
Funds (See
Exhibit H-2)
841
General
Agency
& Trust
-300
300
5,786
5,786
64
10,530
144
10,674
10,674
752
Print
Shop
Fund
Data
Control
Codes
1110
1120
1250
1260
1290
1310
ASSETS:
Current Assets:
Cash and Cash Equivalents
Investments
Receivables:
Accrued Interest
Due from Other Funds
Other Receivables (net)
Inventories, at Cost
Total Current Assets
2000
Insurance
Fund
---
Noncurrent Assets:
Capital Assets:
1530
Furniture and Equipment
1570
Accumulated Depreciation
Total Noncurrent Assets
1000
Total Assets
2110
2160
2170
(20,365)
--
753
LIABILITIES:
Current Liabilities:
Accounts Payable
Accrued Wages Payable
Due to Other Funds
Total Current Liabilities
Total Liabilities
NET ASSETS:
3800 Restricted Net Assets
3000
Total Net Assets
65
18,563,103
--
22,976
2,245
4,856
25,905
78
140,880
-18,729,966
62,050
(62,049)
1
4,857
---18,729,966
18,767
6,702
258
25,727
25,727
22,490
(20,870)
376,079
-3,749
379,828
379,828
2,199,018
18,350,138
EXHIBIT H-7
771
772
Copier
Fund
Workmen's
Compensation
229,534
--
---
--
21,870,226
142,000
6,655
-236,189
-3,276,172
25,905
11,763
195,044
2,245
22,247,183
27,009
(18,004)
9,005
245,194
---3,276,172
89,059
(80,053)
9,006
22,256,189
1,189
11,685
24,533
--1,189
1,189
3,097,954
142,000
Total
Internal
Service
Funds (See
Exhibit D-1)
261,853
244,005
615
-168,937
169,552
169,552
7,538,593
3,106,620
66
396,650
6,702
172,944
576,296
576,296
10,021,954
21,679,893
Data
Control
Codes
OPERATING REVENUES:
5700 Local and Intermediate Sources
5020
Total Revenues
6100
6200
6300
6400
6030
1300
OPERATING EXPENSES:
Payroll Costs
Professional and Contracted Services
Supplies and Materials
Other Operating Costs
Total Expenses
505,806
505,806
753
Insurance
Fund
$
208,672
180,519
96,362
-485,553
-22,284,931
6,484
9
22,291,424
20,253
67
(46,672)
5,549
(41,123)
(20,870)
22,050,608
22,050,608
(240,816)
18,590,954
-18,590,954
18,350,138
EXHIBIT H-8
771
772
Copier
Fund
Workmen's
Compensation
25,581
25,581
--
-34,326
(8,745)
1,020
2,367,862
2,584
-2,371,466
30,429
3,897
252,750
-252,750
244,005
2,554,563
2,554,563
Total
Internal
Service
Funds (See
Exhibit D-2)
209,692
24,863,741
109,327
9
25,182,769
183,097
2,923,523
-2,923,523
3,106,620
68
25,136,558
25,136,558
(46,211)
21,720,555
5,549
21,726,104
21,679,893
752
Print
Shop
Fund
Cash Flows from Operating Activities:
Cash Received from Customers
Cash Receipts (Payments) for Quasi-external
Operating Transactions with Other Funds
Cash Payments to Employees
Cash Payments to Suppliers for Goods and Services
Cash Payments for Grants to Other Organizations
Other Operating Cash Receipts (Payments)
Net Cash Provided (Used) by Operating Activities
Copier
Fund
--
-19,025
-(34,968)
--(15,943)
-12,151
---
(448)
12,151
--
---
---
---
--
--
--
---
---
---
20,253
(147,455)
18,710,558
18,563,103
(15,943)
245,477
229,534
(240,816)
(8,745)
---
69
Insurance
Fund
(448)
4,123
(24,488)
(20,365)
771
22,095,163
-(22,254,769)
--(159,606)
--
483,223
(201,969)
(276,683)
--4,571
--
753
(22,582)
-198
-6,702
-(15,682)
4,571
---
--44,555
(6,556)
--
-36,655
(642)
---$
81,210
(159,606)
---$
(7,198)
(15,943)
EXHIBIT H-9
Total
Internal
Service
Funds (See
Exhibit D-3)
772
Workmen's
Compensation
$
--
2,605,634
(1,142)
(2,369,831)
--234,661
-25,203,045
(203,111)
(24,936,251)
--63,683
-493,176
-504,879
493,176
504,879
---
---
--
--
---
---
727,837
2,370,117
3,097,954
183,097
---
568,562
21,301,664
21,870,226
(46,211)
--51,071
66,488
--
-615
36,826
--
-(122)
-$
51,564
234,661
6,580
-109,894
63,683
70
1
Year Ended
August 31
2002 and Prior Years
3
Assessed/Appraised
Value For School
Tax Purposes
Tax Rates
Maintenance
$
Various
Debt Service
$
Various
Various
2003
1.50
.1221
1,667,742,473
2004
1.50
.1115
1,923,357,139
2005
1.50
.1135
2,190,596,749
2006
1.50
.1134
2,371,994,976
2007
1.37
.149
2,628,903,008
2008
1.04
.1713
2,891,912,692
2009
1.04
.231
2,308,797,178
2010
1.04
.2613
3,460,753,968
1.04
.3192
3,428,758,885
1000 Totals
9000 - Portion of Row 1000 for Taxes Paid into Tax Increment Zone Under Chapter 311, Tax Code
71
EXHIBIT J-1
10
Beginning
Balance
9/1/10
$
1,414,630
20
Current
Year's
Total Levy
$
32
Maintenance
Collections
Debt Service
Collections
83,120
14,576
40
Entire
Year's
Adjustments
$
50
Ending
Balance
8/31/11
(32,582)
1,284,352
275,649
--
22,706
1,849
(4,887)
246,207
353,952
--
32,568
2,421
(5,312)
313,651
459,499
--
48,970
3,709
(8,339)
398,481
582,690
--
76,255
5,775
(44,352)
456,308
815,001
--
138,765
15,128
(95,747)
565,361
918,745
--
171,043
28,169
(14,890)
704,643
1,693,718
--
435,175
96,629
(37,667)
1,124,247
3,508,764
--
1,391,042
349,501
(129,774)
1,638,447
32,626,687
10,011,430
(139,789)
3,115,972
-$
--
31
10,022,649
--
45,893,878
$
$
45,893,878
--
$
$
35,026,331
--
10,529,187
--
(513,339)
9,847,670
--
--
72
787,814
9,059,856
EXHIBIT J-2
Account
Account
Number
Name
611X-6146 Payroll Costs
$
Fringe Benefits (Unused Leave
for Separating Employees in
6149
Function 41 and Related 53)
Fringe Benefits (Unused Leave
for Separating Employees in
all Functions except Function
6149
41 and Related 53)
6211
Legal Services
6212
Audit Services
6213
Tax Appraisal and Collection
621X
Other Prof. Services
6220
Tuition and Transfer Payments
6230
Education Service Centers
6240
Contr. Maint. and Repair
6250
Utilities
6260
Rentals
6290
Miscellaneous Contr.
6310
Operational Supplies, Materials
6320
Textbooks and Reading
6330
Testing Materials
63XX
Other Supplies, Materials
6410
Travel, Subsistence, Stipends
6420
Ins. and Bonding Costs
6430
Election Costs
6490
Miscellaneous Operating
6500
Debt Service
6600
Capital Outlay
Total
1
2
(702)
(703)
School
Tax
Board
Collection
39,892 $
-$
--
--
3
4
(701)
(750)
Supt's
Indirect
Office
Cost
559,568 $ 4,158,728 $
--
-320,995
-------2,811
712
---12,881
41,640
118,569
57,205
135,910
---
---584,525
------------------
-----
730,615 $
584,525 $
825
----5,027
406
-878
-16,432
22,708
--4,606
---
--
--44,084
-37,617
-43,679
--82,584
198,584
258
3,230
50
191,434
38,114
3,880
-93,053
---
610,450 $ 4,895,295 $
5
(720)
Direct
Cost
566,460 $
6
(Other)
Misc.
118,382 $
Total
5,443,030
--
--
--
-------
----------
664
863
28,200
-320,995
44,084
584,525
38,442
-43,779
135,632
-96,817
201,496
258
4,108
50
240,208
112,749
122,449
57,205
234,767
863
28,200
170,569 $
7,709,657
303,317,141
100
135,632
-(775)
1,635
---11,410
3,207
--534
---
7,170
159
---8,051
7,080
---
718,203 $
(9)
(10)
(11)
(12)
(13)
(14)
$
$
$
$
$
$
5,742,059
242,652
27,807,951
9,505,652
1,870
4,895,295
Subtotal
48,195,479
(15)
(16)
(17)
(18)
(19)
(20)
255,121,662
285,478,098
--39,474,659
---
(8) Note A - $387,024 in Function 53 expenditures and $584,525 in Function 99 expenditures are included in this report on administrative costs.
73
EXHIBIT J-3
1
Data
Control
Codes
5700
5800
5020
0071
0072
0073
6030
Budgeted Amounts
Original
Final
REVENUES:
Local and Intermediate Sources
State Program Revenues
Total Revenues
EXPENDITURES:
Debt Service:
Principal on Long-Term Debt
Interest on Long-Term Debt
Bond Issuance Costs and Fees
Total Debt Service
Total Expenditures
7,518,434
15,976,673
23,495,107
10,908,800
20,151,159
31,059,959
Variance with
Final Budget
Positive
(Negative)
Actual
$
11,175,176
20,135,502
31,310,678
266,376
(15,657)
250,719
23,495,107
--23,495,107
10,980,000
18,351,374
40,200
29,371,574
10,980,000
18,348,977
35,630
29,364,607
--
23,495,107
29,371,574
29,364,607
6,967
2,397
4,570
6,967
1100
1100
--
1,688,385
1,946,071
257,686
7915
7080
1200
----
67,000
67,000
1,755,385
66,951
66,951
2,013,022
(49)
(49)
257,637
0100
3000
---
74
11,702,772
13,458,157
11,702,772
13,715,794
-257,637
Financial Statements
Type of auditor's report issued:
Unqualified
Yes
No
Yes
None Reported
Yes
No
Yes
No
Yes
None Reported
No
Federal Awards
Internal control over major programs:
Unqualified
Yes
84.310A / 84.389A
84.377A / 84.388
84.027 / 84.173
84.931 / 84.392
84.394A
79
10.533 / 10.555
$2,163,482
Yes
80
No
Finding/Recommendation
Current Status
81
Management's Explanation
If Not Implemented
NONE
82
EXHIBIT K-1
Page 1 of 2
(1)
Federal Grantor/
Pass-Through Grantor/
Program Title
U. S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Passed Through State Department of Education:
Medicaid Administrative Claiming Program - MAC *
Total U. S. Department of Health and Human Services
(2)
(2A)
(3)
Federal
CFDA
Number
Pass-Through
Entity Identifying
Number
Federal
Expenditures
93.778
U. S. DEPARTMENT OF EDUCATION
Passed Through State Department of Education:
Title I - School Improvement Programs *
ESEA Title I Part A - Improving Basic Programs *
ESEA Title I Part A - Improving Basic Programs *
ESEA Title I Part A - Improving Basic Programs *
Total CFDA Number 84.010A
84.010A
84.010A
84.010A
84.010A
108,909
1610104108909002
0610101108909
1610101108909
2610101108909
84.011
84.011
1615001108909
2615001108909
84.011A
16150037110003
IDEA-B Formula *
IDEA-B Formula *
Total CFDA Number 84.027
84.027
84.027
84.041
108-909
84.048
84.048
1420006108909
2420006108909
IDEA-B Preschool *
IDEA-B Preschool *
Total CFDA Number 84.173
84.173
84.173
16610011089096610
26610011089096610
84.287
84.287
06950137110045
26950177110045
GEAR UP
84.334S
16600011089096600
26600011089096600
108,909
143,265
143,265
367,996
26,143
14,533,585
793,534
15,721,258
3,046,092
144,062
3,190,154
427,288
5,345,248
467,104
5,812,352
-391,768
17,095
408,863
26,424
1,768
28,192
1,612,181
43,110
1,655,291
406,338
Title III Part A English Language Acquisition and Language Enhance 84.365A
Title III Part A English Language Acquisition and Language Enhance 84.365A
Title III Part A English Language Acquisition and Language Enhance 84.365A
Total CFDA Number 84.365A
0671001108909
1671001108909
2671001108909
4,632
1,466,527
117,286
1,588,445
1694501108909
2694501108909
1,755,158
112,735
1,867,893
84.367A
84.367A
84.377
610701108909002
--
84.377A
0610701108909002
120,017
83
EXHIBIT K-1
Page 2 of 2
(1)
(2)
(2A)
(3)
Federal
CFDA
Number
Pass-Through
Entity Identifying
Number
Federal
Expenditures
0553001108909
553001108909
84.388
5520017110053
84.389
84.389
84.389
0551004108909002
0551001108909
1551004108909002
147
5,220,294
115,428
5,335,869
84.391
84.391
0554001108909
554001108909
5,070,001
-5,070,001
84.392
84.392
0555001108909
555001108909
120,806
-120,806
84.394
84.394
0557001108909
1557001108909
71,525
14,792,632
14,864,157
84.396C
84.396C
U396C100748
U396C100748
84.410
1550101108909
12.00
108-909
188,283
188,283
10.553
10.555
10.565
108-909
108-909
108-909
5,138,876
10,759,528
1,142,110
17,040,513
17,040,513
Federal Grantor/
Pass-Through Grantor/
Program Title
84
198,159
-198,159
666,188
125,921
21,068
146,989
2,246,652
59,874,912
59,874,912
09KSWTX001
06AFHTX0010068
14,156
724,758
738,914
738,914
77,985,887
Basis of Presentation
The accompanying schedule of expenditures of federal awards includes the federal grant activity of
Pharr-San Juan-Alamo Independent School District and is presented on the modified accrual basis of
accounting. The information in this schedule is presented in accordance with the requirements of OMB
Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Therefore,
some amounts presented in this schedule may differ from amounts presented in, or used in the preparation
of, the general purpose financial statements.
85
EXHIBIT K-2
Data
Control
Codes
SF2
SF4
SF5
SF9
SF10
Responses
Were there any disclosures in the Annual Financial Report and/or
other sources of information concerning default on bonded
indebtedness obligations?
No
Yes
No
No
86
1,360,479