Denton Independent School District 2014-2015 Proposed Budget Regular School Board Meeting 24, 2014

Denton Independent School District
2014-2015 Proposed Budget
Regular School Board Meeting
June 24, 2014
DENTON INDEPENDENT SCHOOL DISTRICT
BOARD OF TRUSTEES
Dr. Glenna Harris
Ms. Barbara Burns
Dr. Jeanetta Smith
Dr. Jim Alexander
Ms. Dorothy Martinez
Ms. Mia Price
Mr. Charles Stafford
President
Vice President
Secretary
CENTRAL SERVICES
Dr. Jamie Wilson
Dr. Mike Mattingly
Ms. Debbie Monschke
Dr. Richard Valenta
Mr. Ernie Stripling
Mr. Paul Andress
Mr. David Hicks
Ms. Debbie Roybal
Ms. Vicki Sargent
Dr. Robert Stewart
Superintendent
Assistant Superintendent of Curriculum,
Instruction & Staff Development
Assistant Superintendent of Administrative Services
Assistant Superintendent of Human Resources
Technology Information Officer
Executive Director of Operations
Executive Director of Secondary Academic Programs
Executive Director of Special Education
Executive Director of Elementary Academic Programs
Executive Director of Human Resources
SECONDARY CAMPUS PRINCIPALS
Mr. Daniel Ford
Ms. Barbara Fischer
Mr. Vernon Reeves
Mr. Carlos Ramirez
Mr. Jason Rainey
Mr. Jeff Smith
Dr. Debra Nobles
Ms. Angela Ricks
Mr. Shaun Perry
Ms. Kathleen Carmona
Ms. Beth Kelly
Ms. Carla Ruge
Mr. Jeff Tinch
Mr. Anthony Sims
Denton High School
Guyer High School
Ryan High School
Calhoun Middle School
Crownover Middle School
Harpool Middle School
McMath Middle School
Myers Middle School
Navo Middle School
Strickland Middle School
Fred Moore High School
LaGrone Advanced Technology Complex
Lester Davis School
Joe Dale Sparks
ELEMENTARY CAMPUS PRINCIPALS
Ms. Emily McLarty
Ms. Karen Satterwhite
Mr. Robert Gonzalez
Mr. Matt Preston
Ms. Linda Cavazos-Tucker
Ms. Marcy Auchter
Ms. Susannah O’Bara
Dr. Patty Jensen
Ms. Teresa Andress
Ms. Lorena Salas
Ms. Deborah Cano
Ms. Cecilia Holt
Ms. Natalie Mead
Ms. Lacey Rainey
Ms. Susan Bolte
Ms. Mary Dunlevy
Dr. Happy Carrico
Ms. Roshaunda Thomas
Ms. Debbie Merki
Mr. Michael McWilliams
Ms. Chris Rangel
Mr. Caleb Leath
Ms. Felicia Sprayberry
Ms. Angela Hellman
Dorothy Adkins Elementary
Annie Webb Blanton Elementary
Frank Borman Elementary
Cross Oaks Elementary
Evers Park Elementary
J. L. Ginnings Elementary
Mildred Hawk Elementary
Eva S. Hodge Elementary
Sam Houston Elementary
Robert E. Lee Elementary
Ronald McNair Elementary
L. A. Nelson Elementary
Paloma Creek Elementary
Pecan Creek Elementary
Providence Elementary
Eugenia Porter Rayzor Elementary
Newton Rayzor Elementary
Thomas Rivera Elementary
Wayne Stuart Ryan Elementary
Savannah Elementary
Olive Stephens Elementary
Woodrow Wilson Elementary
PoPo and Lupe Gonzalez School For Young Children
Ann Windle School for Young Children
DENTON INDEPENDENT SCHOOL DISTRICT
DIVISION OF ADMINISTRATIVE SERVICES
Debbie Monschke, Assistant Superintendent of Administrative Services
P.O. Box 2387 1307 North Locust Street
Denton, Texas 76202-2387
Telephone (940) 369-0011 FAX (940) 369-4981
[email protected]
June 24, 2014
Dr. Glenna Harris
Board of Trustees
Denton Independent School District
P.O. Box 2387
Denton, Texas 76202
Dear Dr. Harris:
Enclosed you will find the proposed budget for the 2014-2015 school year.
The total operating expenditure budget has increased by $3,806,204 from $208,657,178 in 20132014 to $212,463,382 in 2014-2015. This represents a 1.82% increase. The total debt service
expenditure budget has increased by $5,679,593 from $50,659,863 in 2013-2014 to $56,339,455 in
2014-2015. This represents a 11.21% increase. The recommended tax rate necessary to fund this
budget is $1.54 ($1.04 M&O and $0.50 Debt Service).
Overall revenues in the general operating fund will increase $3,436,389 or 1.68% from
$204,329,782 budgeted in 2013-2014 to $207,766,171 in 2014-2015. The sources of revenue for the
school district include local property taxes and other local revenue, state funds, federal funds which
constitute a minor percentage of overall district revenues and Fund Balance.
The certified values in 2013-2014 were $9.591 billion. The 2014-2015 revenue budget is based on
growth of $600,000,000 in property values. Certified values for 2014 will be presented to the
District on July 25, 2014. Local property taxes account for 56.58% of the total budgeted operating
revenue. Budgeted local revenue from property taxes will increase by $8,753,383. As a result,
total local operating revenue derived from local property taxes will increase from $108,785,907 in
2013-2014 to $117,539,290 budgeted in 2014-2015. This represents an 8.04% increase in revenue
generated by local property taxes. The operating (M&O) tax rate is proposed to remain at $1.04 for
2014. The tax base and taxing authority is vested within the local independent school district.
Dr. Glenna Harris
Page 2
June 24, 2014
State revenue is projected to decrease from $81,062,475 budgeted in 2013-2014 to $76,056,041
budgeted in 2014-2015 or $5,006,434. Total state funds, including $8,000,000 for TRS On-Behalf
payments, account for approximately 40.46% of the total budgeted operating revenue. This is a
decrease of 3.13 % from the prior year.
Other local revenue and federal revenue (attributed to the operating fund) constitutes the remaining
2.96% of the operating fund revenue budget. For the 2014-2015 school year, the revenue budgeted
in these categories is $6,170,840. This compares with $6,481,400 budgeted in these categories for
2013-2014. This represents a decrease of $310,560 or a decrease of 4.79%.
In the debt service fund, overall revenue increased from $51,138,389 in 2013-2014 to $56,339,455
in 2014-2015. This represents an increase of $5,201,066. Local property taxes account for 99.97 %
of the total revenue in the debt service fund. The remaining $15,991 of the total debt service
revenue budget consists of other local revenue. The District will not receive funding from the
States’ Chapter 46 Existing Debt Allotment. The debt service tax rate needed to fund the budget is
$0.50.
The National School Breakfast and Lunch Program are accounted for as an enterprise fund. The
school district does not subsidize the food service operations from the revenues of the General Fund.
Food service operations are financed from user charges and federal funding.
The 2014-2015 budget reflects adherence to all state mandates and continues the same services
delivered in previous years.
Please review this information. If there are any questions, please contact me.
Sincerely,
Debbie Monschke
Assistant Superintendent of Administrative Services
DENTON INDEPENDENT SCHOOL DISTRICT
2014-2015
Table of Contents
Page No.
I. INTRODUCTORY
A. 2014-2015 Budget Planning Calendar
B. Key Issues Addressed in the 2014-2015 Budget
C. 2014-2015 Positions
II. PROPOSED BUDGET SUMMARY
A. 2014-2015 Proposed Budget
B. General Operating Funds – 2014-2015 Revenue Budget
C. General Operating Funds – 2014-2015 Expenditure Budget
D. Debt Service – 2014-2015 Revenue Budget
E. Debt Service – 2014-2015 Expenditure Budget
F. Child Nutrition – 2014-2015 Revenue Budget
G. Child Nutrition – 2014-2015 Expenditure Budget
III. GENERAL FUND
A. Summary of Proposed Revenue and Expenditures
B. Comparison of 2014-2015 Proposed Revenue Budget
To 2013-2014 Adopted Revenue Budget – General Fund
C. Comparison of 2014-2015 Proposed Expenditure Budget
To 2013-2014 Adopted Expenditure Budget – General Fund
IV. DEBT SERVICE FUND
A. Comparison of 2014-2015 Proposed Revenue Budget
To 2013-2014 Adopted Revenue Budget – Debt Service Fund
B. Comparison of 2014-2015 Proposed Expenditure Budget
To 2013-2014 Adopted Expenditure Budget – Debt Service Fund
C. Schedule of Debt Service Requirements 2014-2015
V. CHILD NUTRITION FUND
A. Comparison of 2014-2015 Proposed Revenue Budget
To 2013-2014 Adopted Revenue Budget – Child Nutrition
B. Comparison of 2014-2015 Proposed Expenditure Budget
To 2013-2014 Adopted Expenditure Budget – Child Nutrition
VI. PROPERTY VALUES
A. Calculation of Property Tax Revenue
B. Combined Preliminary Estimate-Certified Appraisal Roll ARB
Approved Totals and Appraisal Roll Under ARB Review Preliminary Totals
C. Effective Rate Assumption
VII. TAX RATES
A. Tax Rate Comparison
VIII. 2014-2015 ESTIMATE OF STATE AID
A. Estimate of State Aid
B. Preliminary 2014-2015 Estimate of State Aid
IX. SUPPLEMENTAL INFORMATION
A. Preliminary Per-Pupil Allocation 2014-2015
B. Schedule of Projected Revenue 2014-2015
C. Budget Worksheet – Total Proposed Budget
D. Budget Worksheet – Departmental/Campuses
E. Budget Worksheet – Other Payroll Costs
F. Budget Worksheet – Salaries
G. Summary of Budget Changes including Dorothy Adkins Elementary Staffing
I-1
I-3
I-4
II-1
II-2
II-3
II-8
II-9
II-10
II-11
III-1
III-2
III-3
IV-1
IV-2
IV-3
V-1
V-2
VI-1
VI-2
VI-5
VII-1
VIII-1
VIII-2
IX-1
IX-2
IX-4
IX-8
IX-12
IX-16
IX-19
INTRODUCTORY
2014-2015 BUDGET PLANNING CALENDAR
January - June
Budget Committee meets weekly to review budget requests and develop
the proposed budget for the 2014-2015 fiscal year.
January - June
Budget discussions with principals during the Monthly Administrator
Meetings.
February - June
Budget workshops with Board of Trustees as required. Board conducts
preliminary budget discussions and receives a progress report and update
on the salary projections.
April 3
eFinancePlus budget work session to enter budgets in the technology
training room.
April 21
All campus and departmental proposed budgets (signed hard copies) due
in the business office at 5:00pm. The proposed budgets must be entered in
the budget module.
April 21 – May 31
Business Office compiles budgetary data.
April – May
Mailing of notices of appraised value by chief appraiser.
April 30
The chief appraiser prepares and certifies to the assessor for each school
district participating in the appraisal district an estimate of the taxable
value of property in that taxing unit. The chief appraiser assists each
school district in determining values of property in that taxing unit for the
taxing unit’s budgetary purposes.
May 9
72-hours notice for meeting.
May 13
Meeting of Board to decide on public meeting date on budget and
proposed tax rate.
May 15
Deadline for submitting appraisal records to ARB.
May 29
“NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND
PROPOSED TAX RATE” published 10 to 30 days before public meeting.
Post proposed budget notice and summary on district’s website.
June 6
72-hours notice for public meeting.
June 10
Public meeting on budget and proposed tax rate. School board may adopt
budget and tax rate at the public meeting or the board may adopt the
budget and wait to adopt the tax rate.
I-1
June 20
72-hours notice for public meeting.
June 24
School board to adopt the budget.
July 15
Deadline for commissioner of education to send notice to school districts
required to equalize wealth.
July 18
Deadline for ARB to approve appraisal records.
July 25
Deadline for chief appraiser to certify rolls to taxing units.
August 1
Certification of anticipated collection rate by collector.
August 1
Calculation of rollback tax rate.
September 5
72-hours notice for meeting at which Board will adopt tax rate.
September 9
Meeting to adopt tax rate. School district must adopt tax rate by
September 30, or within 60 days of receiving certified appraisal roll. If
tax rate exceeds effective M&O rate must provide posting on district
website.
October 2014
Approve tax levy roll.
The tax assessor prepares and mails tax bills.
I-2
KEY ISSUES ADDRESSED IN THE 2014-2015 BUDGET
The focus for the Denton Independent School District budget process has been to address a projected
increase in student enrollment of 1.47% or 382 students and maintain current programs. The District
is projected to receive a decrease in state funding of approximately $5,006,434 as compared to the
prior year’s adopted budget and property tax collections are expected to increase by $8,753,383.
The Maintenance and Operations Tax Rate will remain at $1.04. The Maintenance and Operations
tax revenue is based on certified values from July 2013 plus property value growth of $600,000,000.
The proposed expenditure budget reflects an increase of $3,806,204 over the prior year. The
proposed deficit of $4,697,211 will be funded from the General Fund – Fund Balance.
SALARIES
During the 2012-2013 school year the district worked with Texas Association of School Boards
(TASB) to examine pay equity for employees and to determine if pay practices were internally fair
and externally competitive. Several adjustments were implemented during the 2013-2014 school
year. The 2014-2015 Salary Compensation Plan, in the amount of $2,880,558, has been included in
the proposed budget. Details of this plan will be recommended after certified values are received in
July 2014. In addition, the new Teacher Retirement (TRS) contribution of 1.5% of certain salaries
has been included in the proposed budget. The cost of additional staffing for the opening of Dorothy
Adkins Elementary School is also included in this proposed budget.
CAMPUS ALLOCATIONS
Each campus receives an allocation based on their enrollment. The budget also includes additional
funding for each campus based on their respective Free and Reduced, and ELL enrollment.
Elementary
Middle School
High School
Per Pupil
$ 92
$ 82
$ 152
F&R
$10
$10
$10
LEP
$12
$12
$12
DIVISION BUDGETS
Minimum adjustments are proposed for divisional budgets.
 Communities in Schools program
 Dorothy Adkins Elementary – Operating Budget
 Operations – TD contract adjustments
I-3
$200,000
$123,830
$ 86,220
2014-2015 POSITIONS
ELEMENTARY SCHOOL POSITIONS
POSITION
Borman - IB World Language - Teacher
Special Education - PPCD - Teacher
Special Education - PPCD - Paras
Dorothy Adkins Elementary School
Elementary Staffing
UNITS
1.00
1.00
2.00
(0.50)
TOTAL ELEMENTARY SCHOOL POSITIONS
RATE
58,000.00
60,000.00
22,000.00
60,000.00
3.50
AMOUNT
58,000.00
60,000.00
44,000.00
739,000.00
(30,000.00)
871,000.00
SECONDARY SCHOOL POSITIONS
POSITION
Navo MS - Special Education - Teacher
Middle School Staffing
UNITS
1.00
(8.00)
RATE
60,000.00
52,500.00
(7.00)
TOTAL MIDDLE SCHOOL POSITIONS
Ryan HS - Special Education - Teachers
Guyer HS - Special Education - ALS -Paras
High School Staffing
TOTAL HIGH SCHOOL POSITIONS
2.00
2.00
5.50
9.50
TOTAL SECONDARY SCHOOL POSITIONS
2.50
AMOUNT
60,000.00
(420,000.00)
(360,000.00)
60,000.00
22,000.00
60,000.00
120,000.00
44,000.00
330,000.00
494,000.00
134,000.00
DISTRICT POSITIONS
POSITION
Administrative Services - Adjust Buyer to Asst. Purchasing Agent
Operations - Salary Decrease - Contract Services
Operations - Transportation - Upgrade Supervisor to Manager
Technology - Data Processing
Technology - Help Desk Support
Technology - SharePoint Position
UNITS
2.00
1.00
(1.00)
RATE
1,061.68
10,000.00
37,683.00
37,683.00
90,000.00
AMOUNT
1,061.68
(123,453.61)
10,000.00
75,366.00
37,683.00
(90,000.00)
TOTAL DISTRICT POSITIONS
2.00
(89,342.93)
TOTAL POSITIONS
8.00
915,657.07
I-4
PROPOSED BUDGET SUMMARY
DENTON INDEPENDENT SCHOOL DISTRICT
2014-2015 PROPOSED BUDGET
AMENDMENT #1
DISD Board Meeting Date: 6/24/2014
06/24/14
PROPOSED
BUDGET
Total General Operating Fund Revenues/Other Resources Budget
AMENDED
BUDGET
PROPOSED
AMENDMENTS
AMENDED
BUDGET
207,766,171.00
0.00
0.00
0.00
(212,463,381.54)
0.00
0.00
0.00
Budgeted Change in Fund Balance
(4,697,210.54)
0.00
0.00
0.00
Total Debt Service Fund Revenue Budget
56,339,455.06
0.00
0.00
0.00
(56,339,455.06)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
9,428,500.00
0.00
0.00
0.00
(9,428,500.00)
0.00
0.00
0.00
0.00
0.00
0.00
Total General Operating Fund Expenditures/Other Uses Budget
Total Debt Service Fund Expenditure Budget
Budgeted Change in Fund Balance
Total Child Nutrition Fund Revenue Budget
Total Child Nutrition Fund Expenditure Budget
Budgeted Change in Fund Balance
0.00
II-1
DENTON INDEPENDENT SCHOOL DISTRICT
GENERAL OPERATING FUNDS
2014-2015 REVENUE BUDGET
DISD Board Meeting Date: 6/24/2014
06/24/14
PROPOSED
BUDGET
LOCAL SOURCES
Taxes
Current Taxes
Delinquent Taxes
Penalty & Interest, Other
Total Taxes
Other Local Revenue
Tuition/Transfers
Athletic Activity
Gifts and Bequests
Interest Earnings
Other Local Sources
Total Other Local Revenue
TOTAL LOCAL SOURCES
STATE SOURCES
State Funds
FEDERAL SOURCES
AFROTC
SHARS
Impact Aid
Federal Projects-Indirect Costs
TOTAL FEDERAL SOURCES
TOTAL REVENUE
OTHER SOURCES
Transfer from W/C
Transfer from Healthcare Trust
Sale of Property
TOTAL OTHER SOURCES
TOTAL ALL SOURCES
115,654,290.00
1,200,000.00
685,000.00
117,539,290.00
1,925,000.00
385,000.00
50,000.00
306,400.00
2,666,400.00
120,205,690.00
84,056,041.00
160,000.00
1,500,000.00
600,000.00
2,260,000.00
206,521,731.00
1,000,000.00
244,440.00
1,244,440.00
207,766,171.00
II-2
AMENDED
BUDGET
PROPOSED
AMENDMENTS
AMENDED
BUDGET
DENTON INDEPENDENT SCHOOL DISTRICT
GENERAL OPERATING FUNDS
2014-2015 EXPENDITURE BUDGET
DISD Board Meeting Date: 6/24/2014
06/24/14
PROPOSED
BUDGET
Function 11-Instruction
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 11
131,782,344.00
916,610.56
3,618,781.26
292,296.10
8,000.00
136,618,031.92
Function 12-Instruction Resources and Media Services
6100 Payroll Costs
3,297,757.68
6200 Professional and Contracted Services
138,696.00
6300 Supplies and Materials
305,520.00
6400 Other Operating Costs
3,042.00
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 12
3,745,015.68
Function 13-Curriculum Development and
Instructional Staff Development
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 13
Function 21-Instructional Leadership
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 21
Function 23-School Leadership
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 23
2,026,849.77
100,286.50
124,191.25
372,400.82
2,623,728.34
2,148,379.67
150,236.00
96,419.57
121,559.73
2,516,594.97
10,716,368.72
51,929.00
123,562.51
94,862.00
10,986,722.23
II-3
AMENDED
BUDGET
PROPOSED
AMENDMENTS
AMENDED
BUDGET
DENTON INDEPENDENT SCHOOL DISTRICT
GENERAL OPERATING FUNDS
2014-2015 EXPENDITURE BUDGET
DISD Board Meeting Date: 6/24/2014
06/24/14
PROPOSED
BUDGET
Function 31-Guidance
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 31
Function 32-Social Work Services
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 32
Function 33-Health Services
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 33
Function 34-Student Transportation
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 34
Function 35-Child Nutrition
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 35
9,091,386.74
76,240.09
98,395.44
69,758.40
9,335,780.67
562,907.13
50.00
250.00
2,450.00
565,657.13
2,256,825.06
14,826.00
45,312.00
5,388.25
2,322,351.31
2,937,867.71
125,000.00
1,110,000.00
20,000.00
3,119.00
4,195,986.71
138,762.25
138,762.25
II-4
AMENDED
BUDGET
PROPOSED
AMENDMENTS
AMENDED
BUDGET
DENTON INDEPENDENT SCHOOL DISTRICT
GENERAL OPERATING FUNDS
2014-2015 EXPENDITURE BUDGET
DISD Board Meeting Date: 6/24/2014
06/24/14
PROPOSED
BUDGET
Function 36-Cocurricular/Extracurricular Activities
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 36
Function 41-General Administration
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 41
Function 51-Plant Maintenance and Operations
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 51
Function 52-Security and Monitoring Services
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 52
Function 53-Data Processing Services
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 53
2,965,743.66
202,904.73
478,451.00
1,372,182.57
7,696.00
5,026,977.96
4,167,719.90
818,994.40
227,907.54
458,916.41
46,100.00
5,719,638.25
4,684,255.97
15,660,583.80
710,322.72
796,107.45
206,850.00
22,058,119.94
49,590.73
749,817.72
799,408.45
2,203,211.24
1,027,067.00
238,913.06
59,223.22
38,000.00
3,566,414.52
II-5
AMENDED
BUDGET
PROPOSED
AMENDMENTS
AMENDED
BUDGET
DENTON INDEPENDENT SCHOOL DISTRICT
GENERAL OPERATING FUNDS
2014-2015 EXPENDITURE BUDGET
DISD Board Meeting Date: 6/24/2014
06/24/14
PROPOSED
BUDGET
Function 61-Community Services
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 61
366,010.89
259,320.00
21,724.00
15,162.00
662,216.89
Function 71-Debt Service
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 71
Function 81-Facilities Acquisition and
Construction
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 81
Function 93-Payments to/from Fiscal Agent
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 93
Function 95-Payments to Juvenile Justice AEP
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 95
264,500.00
264,500.00
28,500.00
28,500.00
II-6
AMENDED
BUDGET
PROPOSED
AMENDMENTS
AMENDED
BUDGET
DENTON INDEPENDENT SCHOOL DISTRICT
GENERAL OPERATING FUNDS
2014-2015 EXPENDITURE BUDGET
DISD Board Meeting Date: 6/24/2014
06/24/14
PROPOSED
BUDGET
Function 99-Other Intergovernmental
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 99-Other Intergovernmental
1,288,974.32
1,288,974.32
Other Expenses
8911 Operating Transfer Out
8913 Extraordinary Items
8949 Other Uses
8989 Non Operating Expenses
Total Other Expenses
TOTAL ALL FUNCTIONS & OTHER USES
ALL FUNCTIONS
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
8900 Other Uses
Total
212,463,381.54
179,395,981.12
21,610,036.12
7,199,750.35
3,947,848.95
309,765.00
212,463,381.54
II-7
AMENDED
BUDGET
PROPOSED
AMENDMENTS
AMENDED
BUDGET
DENTON INDEPENDENT SCHOOL DISTRICT
DEBT SERVICE
2014-2015 REVENUE BUDGET
DISD Board Meeting Date: 6/24/2014
06/24/14
PROPOSED
BUDGET
LOCAL SOURCES
Taxes
Current Taxes
Delinquent Taxes
Penalty & Interest, Other
Total Taxes
Other Local Revenue
Interest Earnings
55,498,464.06
550,000.00
275,000.00
56,323,464.06
15,991.00
State Sources
State Funds
Other Resources
Sale of Bonds
Other Resources
TOTAL ALL FUNCTIONS & OTHER USES
56,339,455.06
II-8
AMENDED
BUDGET
PROPOSED
AMENDMENTS
AMENDED
BUDGET
DENTON INDEPENDENT SCHOOL DISTRICT
DEBT SERVICE
2014-2015 EXPENDITURE BUDGET
DISD Board Meeting Date: 6/24/2014
06/24/14
PROPOSED
BUDGET
Function 71-Debt Service
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 71
56,339,455.06
56,339,455.06
Other Uses
TOTAL ALL FUNCTIONS & OTHER USES
56,339,455.06
II-9
AMENDED
BUDGET
PROPOSED
AMENDMENTS
AMENDED
BUDGET
DENTON INDEPENDENT SCHOOL DISTRICT
CHILD NUTRITION
2014-2015 REVENUE BUDGET
DISD Board Meeting Date: 6/24/2014
06/24/14
PROPOSED
BUDGET
LOCAL SOURCES
Food Service Activity
Other Local Sources
Results from Enterprising Services
Total Local Sources
State Sources
State Program Revenues
Total State Sources
OTHER RESOURCES
National School Breakfast Program
National School Lunch Program
USDA Donated Commodities
Interest Earnings
Indirect Cost paid to General Fund
Total Other Resources
TOTAL ALL FUNCTIONS & OTHER USES
3,030,138.30
3,030,138.30
60,000.00
60,000.00
1,216,526.93
5,621,834.77
(500,000.00)
6,338,361.70
9,428,500.00
II-10
AMENDED
BUDGET
PROPOSED
AMENDMENTS
AMENDED
BUDGET
DENTON INDEPENDENT SCHOOL DISTRICT
CHILD NUTRITION
2014-2015 EXPENDITURE BUDGET
DISD Board Meeting Date: 6/24/2014
06/24/14
PROPOSED
BUDGET
Function 35 - Food Services
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 35
3,529,026.10
109,500.00
5,218,500.00
571,473.90
9,428,500.00
Function 51 - Plant Maintenance and Operations
6100 Payroll Costs
6200 Professional and Contracted Services
6300 Supplies and Materials
6400 Other Operating Costs
6500 Debt Service
6600 Capital Outlay-Land, Building & Equipment
Total Function 51
TOTAL ALL FUNCTIONS & OTHER USES
9,428,500.00
II-11
AMENDED
BUDGET
PROPOSED
AMENDMENTS
AMENDED
BUDGET
GENERAL FUND
III-1
$0
($9,488,417)
Child Nutrition Expenditures
Net Child Nutrition
$9,488,417
Child Nutrition Revenue
$478,526
($50,659,863)
Debt Service Fund Expenditures
Net Debt Service
$51,138,389
Debt Service Fund Revenue
($4,327,396)
($208,657,178)
General Fund Expenditures
Net General Fund
$204,329,782
2013-2014
General Fund Revenue
DESCRIPTION
$0
($9,428,500)
$9,428,500
$0
($56,339,455)
$56,339,455
($4,697,211)
($212,463,382)
$207,766,171
2014-2015
$0
$59,917
($59,917)
($478,526)
($5,679,593)
$5,201,066
($369,815)
($3,806,204)
$3,436,389
AMOUNT
INCREASE
(DECREASE)
SUMMARY OF PROPOSED REVENUE AND EXPENDITURES
-0.63%
-0.63%
11.21%
10.17%
1.82%
1.68%
PERCENT
INCREASE
(DECREASE)
III-2
2,975,400
Other Local Revenue
Total General Fund Revenue
Transfer from Healthcare Trust
Transfer from W/C
$204,329,782
246,000
1,000,000
2,260,000
Federal Funds
Other Resources
8,000,000
State Funds - TRS On-Behalf
81,062,475
2,045,000
Delinquent Taxes, Penalty & Interest
State Funds
106,740,907
1.0400
Tax Rate
Current Taxes
DESCRIPTION
2013-2014
ADOPTED BUDGET
$207,766,171
244,440
1,000,000
2,260,000
8,000,000
76,056,041
2,666,400
1,885,000
115,654,290
1.0400
2014-2015
PROPOSED BUDGET
100.00%
0.12%
0.48%
1.09%
3.85%
36.61%
1.28%
0.91%
55.67%
PERCENTAGE
OF
BUDGET
COMPARISON OF 2014-2015 PROPOSED REVENUE BUDGET
TO
2013-2014 ADOPTED REVENUE BUDGET
GENERAL FUND
$3,436,389
(1,560)
(5,006,434)
(309,000)
(160,000)
8,913,383
AMOUNT
INCREASE (DECREASE)
1.68%
-0.63%
100.00%
-6.18%
-10.39%
-7.82%
8.35%
PERCENT
INCREASE
(DECREASE)
III-3
Total General Fund Budget
$208,657,178
$212,463,382
309,765
100.00%
0.15%
356,446
Capital Outlay
1.86%
3.39%
7,199,751
3,947,849
10.17%
84.44%
21,610,036
179,395,981
PERCENTAGE
OF
BUDGET
0.00%
3,709,136
7,395,604
21,266,441
175,929,550
2014-2015
PROPOSED BUDGET
Debt Service
Travel and Other
Supplies
Contracted Services
Salaries
DESCRIPTION
2013-2014
ADOPTED BUDGET
COMPARISON OF 2014-2015 PROPOSED EXPENDITURE BUDGET
TO
2013-2014 ADOPTED EXPENDITURE BUDGET
GENERAL FUND
$3,806,204
(46,681)
238,713
(195,854)
343,595
3,466,431
AMOUNT
INCREASE
(DECREASE)
1.82%
-13.10%
6.44%
--2.65%
1.62%
1.97%
PERCENT
INCREASE
(DECREASE)
DEBT SERVICE FUND
IV-1
$51,138,389
32,000
Interest Earnings
Total Debt Service Revenue
265,000
Penalty & Interest
50,291,389
0.4900
550,000
Tax Rate per $100
Delinquent Taxes
Current Taxes
DESCRIPTION
2013-2014
ADOPTED BUDGET
$56,339,455
15,991
275,000
550,000
55,498,464
0.500
2014-2015
PROPOSED BUDGET
100.00%
0.03%
0.49%
0.98%
98.51%
PERCENT
OF
BUDGET
$5,201,066
-50.03%
(16,009)
10.17%
-100.00%
3.77%
10.35%
PERCENT
INCREASE
(DECREASE)
10,000
5,207,075
0.0100
AMOUNT
INCREASE (DECREASE)
COMPARISON OF 2014-2015 PROPOSED REVENUE BUDGET
TO
2013-2014 ADOPTED REVENUE BUDGET
DEBT SERVICE FUND
IV-2
Total Debt Service Fund
Capital Outlay
Debt Service
Travel and Other
Supplies
Contracted Services
Salaries
DESCRIPTION
$50,659,863
50,659,863
2013-2014
ADOPTED BUDGET
$56,339,455
56,339,455
2014-2015
PROPOSED BUDGET
$5,679,593
5,679,593
AMOUNT
INCREASE (DECREASE)
COMPARISON OF 2014-2015 PROPOSED EXPENDITURE BUDGET
TO
2013-2014 ADOPTED EXPENDITURE BUDGET
DEBT SERVICE FUND
11.21%
11.21%
PERCENT
INCREASE
(DECREASE)
IV-3
53,659,455.06
928,970.00
5,441,000.00
19,250.00
2,340,931.68
2,847,250.00
750.00
1,000.00
2,650,250.00
1,722,308.36
2,211,656.26
9,511,570.00
1,500,712.50
3,064,100.00
851,000.00
6,463,281.26
5,322,675.00
1,556,465.00
797,300.00
4,885,310.00
1,543,675.00
TOTAL
55,498,464.06
483,840.04
0.00
1,750.00
1,000.00
1,750.00
308,881.68
1,750.00
750.00
1,000.00
1,750.00
151,208.36
1,750.00
1,750.00
1,750.00
1,750.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
FEES
Total Estimated Tax Collections
53,175,615.02
927,220.00
5,440,000.00
17,500.00
2,032,050.00
2,845,500.00
2,648,500.00
1,571,100.00
2,209,906.26
9,509,820.00
1,498,962.50
3,062,350.00
850,000.00
6,462,281.26
5,321,675.00
1,555,465.00
796,300.00
4,884,310.00
1,542,675.00
Sub-Total
2,680,000.00
(550,000.00)
(275,000.00)
(15,991.00)
55,498,464.06
21,734,487.20
830,000.00
3,658,367.20
4,805,000.00
2,200,000.00
815,000.00
2,040,000.00
31,441,127.82
953,500.00
1,571,100.00
1,394,906.26
7,469,820.00
1,498,962.50
862,350.00
850,000.00
2,803,914.06
516,675.00
1,555,465.00
796,300.00
4,054,310.00
1,542,675.00
1,695,000.00
2,710,000.00
-
927,220.00
2,458,880.00
17,500.00
2,032,050.00
135,500.00
-
INTEREST
2,981,120.00
-
PRINCIPAL
Additional Principal Payment
Tier III - Existing Debt Allotment
Other Revenue - Delinquent Taxes
Other Revenue - Penalty & Interest
Interest Income
Estimated Tax Collections before freeze/fund balance
Fund Balance
U/L Tax School Building and Refunding Bonds Series 2001
U/L Tax School Building and Refunding Bonds Series 2002
U/L Tax School Building and Refunding Bonds Series 2004
Variable Rate U/L Tax School Building Bonds, Series 2005-A
U/L Tax School Building and Refunding Bonds, Series 2005-B
U/L Tax Refunding Bonds, Series 2005-C
U/L Tax Refunding Bonds, Series 2006
U/L Tax School Building Bonds, Series 2006-A
Variable Rate U/L Tax School Building Bonds, Series 2006-B
U/L Tax School Building Bonds, Series 2007
U/L Tax School Building Bonds, Series 2008
U/L Tax Refunding Bonds, Series 2009
U/L Tax Refunding Bonds, Series 2011
Variable Rate U/L Tax School Building Bonds, Series 2012-A
U/L Tax Refunding Bonds, Series 2012-B
U/L Tax Refunding Bonds, Series 2012-C
U/L Tax Refunding Bonds, Series 2012-D
Variable Rate Unlimited Tax School Building Bonds, Series 2013
U/L Tax School Building Bonds, Series 2014-A
Variable Rate U/L Tax School Building Bonds, Series 2014-B
DEBT SERVICE
DENTON ISD
SCHEDULE OF DEBT SERVICE REQUIREMENTS
2014-2015
CHILD NUTRITION FUND
V-1
Total Child Nutrition
$9,488,417
$9,428,500
(500,000)
(500,000)
Other Resources - Indirect
Cost paid to General Fund
5,120,835
1,216,527
60,000
3,031,138
500,000
5,099,835
1,211,527
58,000
3,619,055
2014-2015
PROPOSED BUDGET
USDA Commodities
National Lunch Program
National Breakfast Program
State Funds
Local Revenue
DESCRIPTION
2013-2014
ADOPTED BUDGET
100.00%
-5.30%
5.30%
54.31%
12.90%
0.64%
32.15%
PERCENTAGE
OF
BUDGET
($59,917)
0
500,000
21,000
5,000
2,000
(587,917)
AMOUNT
INCREASE (DECREASE)
COMPARISON OF 2014-2015 PROPOSED REVENUE BUDGET
TO
2013-2014 ADOPTED REVENUE BUDGET
CHILD NUTRITION
-0.63%
0.00%
100.00%
0.41%
0.41%
3.45%
-16.25%
PERCENT
INCREASE
(DECREASE)
V-2
Total Budget
$9,488,417
$9,428,500
571,474
56,697
Travel and Other
4,718,500
109,500
3,529,026
500,000
5,525,000
46,000
3,860,720
2014-2015
PROPOSED BUDGET
Supplies - USDA Commodities
Supplies
Contracted Services
Salaries
DESCRIPTION
2013-2014
ADOPTED BUDGET
100.00%
6.06%
5.30%
50.05%
1.16%
37.43%
PERCENTAGE
OF
BUDGET
($59,917)
514,777
500,000
(806,500)
63,500
(331,694)
AMOUNT
INCREASE (DECREASE)
COMPARISON OF 2014-2015 PROPOSED EXPENDITURE BUDGET
TO
2013-2014 ADOPTED EXPENDITURE BUDGET
CHILD NUTRITION
-0.63%
907.95%
100.00%
-14.60%
138.04%
-8.59%
PERCENT
INCREASE
(DECREASE)
PROPERTY VALUES
VI-1
$55,498,464
Collection Rate
98.86%
Gross
16,182,306.00
5,123,488
50,374,976
0.4900
0.5000
10,074,995,191
10,191,174,581
DEBT SERVICE
$115,654,290
418,244
10,456,096
4,029,998
Freeze values are prorated between General Fund and Debt Service Fund based on the tax rate.
Estimated Frozen Tax Levy
Total Property Tax Revenue
Freeze Values - Above Compressed Rate of $1.00
Freeze Values - Compressed Rate of $1.00
Freeze Values
Tax Revenue before Freeze - Above Compressed Rate of $1.00
Tax Revenue before Freeze - Compressed Rate of $1.00
100,749,952
1.0400
Tax Rate for Freeze Allocation
Tax Revenue before Freeze
1.0400
10,074,995,191
Net Roll at Collection Rate - 98.86%
Tax Rate per $100 Valuation
10,191,174,581
Estimated Net Roll
GENERAL
CALCULATION OF PROPERTY TAX REVENUE
1.5300
1.5400
Net
15,997,827.71
$171,152,754
418,244
10,456,096
5,123,488
4,029,998
100,749,952
50,374,976
TOTAL
DENTON County
2014 PRELIMINARY TOTALS
S05 - DENTON ISD
Property Count: 63,956
Grand Totals
Land
Homesite:
6/5/2014
Value
1,892,036,594
1,864,690,682
784,356,674
0
Non Homesite:
Ag Market:
Timber Market:
Improvement
5,954,339,147
3,392,279,100
Non Homesite:
Non Real
Count
Value
Personal Property:
4,180
1
0
1,409,804,823
104,257,558
0
Mineral Property:
Autos:
Ag
Total Productivity Market:
Ag Use:
Timber Use:
Productivity Loss:
Freeze
Total
Tax Rate
Transfer
DP
OV65
Total
Total Land
(+)
4,541,083,950
Total Improvements
(+)
9,346,618,247
Total Non Real
(+)
1,514,062,381
15,401,764,578
Value
Homesite:
DP
DPS
OV65
9:10:47PM
Assessed
Non Exempt
Exempt
784,347,439
4,920,092
0
779,427,347
9,235
67
0
9,168
Taxable
Actual Tax
Ceiling
55,829,101
42,976,201
235,738
195,738
1,456,108,883 1,234,299,631
1,512,173,722 1,277,471,570
1.530000
583,984.34
2,342.09
15,575,978.33
16,162,304.76
630,106.80
2,342.09
15,925,005.92
16,557,454.81
Assessed
Taxable
Post % Taxable
Adjustment
1,206,234
34,628,583
35,834,817
1,106,234
30,675,738
31,781,972
1,032,805
26,574,551
27,607,356
73,429
4,101,187
4,174,616
Market Value
=
Productivity Loss
(-)
Appraised Value
=
779,427,347
14,622,337,231
Homestead Cap
(-)
95,927,158
Assessed Value
=
14,526,410,073
Total Exemptions Amount
(Breakdown on Next Page)
(-)
1,631,162,279
Net Taxable
=
12,895,247,794
(-)
1,277,471,570
(-)
4,174,616
=
11,613,601,608
Count
379
2
7,866
8,247 Freeze Taxable
Count
4
148
152 Transfer Adjustment
Freeze Adjusted Taxable
APPROXIMATE LEVY = (FREEZE ADJUSTED TAXABLE * (TAX RATE / 100)) + ACTUAL TAX
193,850,409.36 = 11,613,601,608 * (1.530000 / 100) + 16,162,304.76
Tax Increment Finance Value:
0
0.00
Tax Increment Finance Levy:
S05/653039
Page 1 of 5
VI-2
True Automation, Inc.
DENTON County
2014 PRELIMINARY TOTALS
S05 - DENTON ISD
Property Count: 63,956
Grand Totals
6/5/2014
9:10:48PM
Exemption Breakdown
Exemption
AB
CH
CHODO
DP
DPS
DV1
DV1S
DV2
DV2S
DV3
DV3S
DV4
DV4S
DVHS
DVHSS
EX
EX-XG
EX-XI
EX-XJ
EX-XL
EX-XR
EX-XU
EX-XV
EX-XV (Prorated)
EX366
FR
HS
HT
MASSS
OV65
OV65S
PC
PPV
S05/653039
Count
Local
State
Total
3
3
2
406
3
193
12
123
5
110
3
359
60
242
17
16
21
14
9
2
1
412
1,750
47
165
29
28,942
7
1
8,010
642
12
12
0
0
19,122,057
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
246,969,550
0
0
0
0
0
30,900,003
0
0
0
0
3,752,062
10,000
1,495,643
60,000
1,125,403
37,500
1,104,701
30,000
2,247,277
588,000
41,701,644
2,111,836
2,100,040
203,072
113,760
7,388,517
56,815
3,000
267,859,211
482,904,717
4,578,839
266,546
0
430,130,302
0
248,998
77,758,971
6,293,815
0
0
0.00
0.00
19,122,057.00
3,752,062.00
10,000.00
1,495,643.00
60,000.00
1,125,403.00
37,500.00
1,104,701.00
30,000.00
2,247,277.00
588,000.00
41,701,644.00
2,111,836.00
2,100,040.00
203,072.00
113,760.00
7,388,517.00
56,815.00
3,000.00
267,859,211.00
482,904,717.00
4,578,839.00
266,546.00
246,969,550.00
430,130,302.00
0.00
248,998.00
77,758,971.00
6,293,815.00
30,900,003.00
0.00
Totals
296,991,610
1,334,170,669
1,631,162,279
Page 2 of 5
VI-3
True Automation, Inc.
DENTON County
2014 PRELIMINARY TOTALS
S05 - DENTON ISD
Property Count: 63,956
Grand Totals
6/5/2014
9:10:48PM
State Category Breakdown
State Code
Description
A
B
C1
D1
D2
E
F1
F2
G1
J1
J2
J3
J4
J5
J7
J8
L1
L2
M1
O
S
X
SINGLE FAMILY RESIDENCE
MULTIFAMILY RESIDENCE
VACANT LOTS AND LAND TRACTS
QUALIFIED AG LAND
NON-QUALIFIED LAND
FARM OR RANCH IMPROVEMENT
COMMERCIAL REAL PROPERTY
INDUSTRIAL REAL PROPERTY
OIL AND GAS
WATER SYSTEMS
GAS DISTRIBUTION SYSTEM
ELECTRIC COMPANY (INCLUDING CO-OP
TELEPHONE COMPANY (INCLUDING CORAILROAD
CABLE TELEVISION COMPANY
OTHER TYPE OF UTILITY
COMMERCIAL PERSONAL PROPERTY
INDUSTRIAL PERSONAL PROPERTY
TANGIBLE OTHER PERSONAL, MOBILE H
RESIDENTIAL INVENTORY
SPECIAL INVENTORY TAX
TOTALLY EXEMPT PROPERTY
Count
42,981
1,323
4,950
2,392
625
1,637
2,034
47
1
1
4
4
10
1
1
1
3,798
32
3,069
1,041
63
2,427
Totals
S05/653039
Page 3 of 5
VI-4
Acres
51,210.5626
7,535.8000
58,746.3626
New Value Market
Market Value
$249,772,874
$36,704,971
$0
$0
$638,158
$1,677,248
$170,764,066
$2,569,039
$0
$0
$0
$0
$0
$0
$0
$0
$17,683,199
$398,850
$2,521,443
$86,978
$0
$727,247
$7,588,986,162
$1,358,142,909
$391,819,892
$784,145,205
$29,079,191
$340,644,232
$2,433,344,236
$126,862,931
$104,257,558
$193,930,246
$568,723
$644,820
$4,069,823
$0
$376,069
$76,165
$728,178,142
$416,354,513
$33,169,162
$34,786,363
$47,876,821
$784,451,415
$483,544,073
$15,401,764,578
True Automation, Inc.
DENTON County
2014 PRELIMINARY TOTALS
S05 - DENTON ISD
Property Count: 63,956
6/5/2014
Effective Rate Assumption
9:10:48PM
New Value
TOTAL NEW VALUE MARKET:
TOTAL NEW VALUE TAXABLE:
$483,544,073
$480,394,093
New Exemptions
Exemption
Description
EX
EX-XG
EX-XJ
EX-XU
EX-XV
EX366
Exempt
11.184 Primarily performing charitable functio
11.21 Private schools
11.23 Miscellaneous Exemptions
Other Exemptions (including public property, r
HB366 Exempt
Count
1
3
1
3
108
57
2013 Market Value
2013 Market Value
2013 Market Value
2013 Market Value
2013 Market Value
2013 Market Value
ABSOLUTE EXEMPTIONS VALUE LOSS
$42,327
$22,000
$0
$83,341
$15,138,923
$96,378
$15,382,969
Exemption
Description
Count
Exemption Amount
DP
DV1
DV2
DV3
DV3S
DV4
DV4S
DVHS
HS
OV65
OV65S
Disability
Disabled Veterans 10% - 29%
Disabled Veterans 30% - 49%
Disabled Veterans 50% - 69%
Disabled Veterans Surviving Spouse 50% - 69%
Disabled Veterans 70% - 100%
Disabled Veterans Surviving Spouse 70% - 100
Disabled Veteran Homestead
Homestead
Over 65
OV65 Surviving Spouse
23
16
16
19
2
35
2
14
1,338
735
4
2,204
$220,000
$122,000
$147,000
$200,000
$20,000
$240,000
$24,000
$2,203,089
$19,846,242
$7,178,623
$35,000
$30,235,954
$45,618,923
PARTIAL EXEMPTIONS VALUE LOSS
TOTAL EXEMPTIONS VALUE LOSS
New Ag / Timber Exemptions
2013 Market Value
2014 Ag/Timber Use
$4,053,869
$23,936
NEW AG / TIMBER VALUE LOSS
$4,029,933
Count: 15
New Annexations
New Deannexations
Average Homestead Value
Category A and E
Count of HS Residences
Average Market
Average HS Exemption
Average Taxable
28,277
$199,713
$18,358
$181,355
Category A Only
Count of HS Residences
Average Market
Average HS Exemption
Average Taxable
27,717
$198,848
$18,329
$180,519
S05/653039
Page 4 of 5
VI-5
True Automation, Inc.
DENTON County
2014 PRELIMINARY TOTALS
S05 - DENTON ISD
Lower Value Used
S05/653039
Count of Protested Properties
Total Market Value
Total Value Used
6,490
$3,675,554,298.00
$2,462,763,854
Page 5 of 5
VI-6
True Automation, Inc.
TAX RATES
VII-1
0.49000
1.53000
Debt Service
Total Tax Rate
1.04005
0.49000
1.53005
Maintenance & Operations
Debt Service
Total Rollback Tax Rate
Rollback Tax Rate
1.04000
2013-2014 TAX RATE
Maintenance & Operations
DESCRIPTION
1.54005
0.50000
1.04005
1.54000
0.50000
1.04000
2014-2015 TAX RATE
TAX RATE COMPARISON
0.01000
0.0100
0.01000
0.01000
INCREASE
(DECREASE)
0.65%
2.04%
0.65%
2.04%
PERCENT
INCREASE
(DECREASE)
ESTIMATE OF STATE AID
VIII-1
68,086,544
State's Share of Tier I
Total Estimated State Aid
81,062,475
76,056,041
4,778,473
9,187,689
Total Other Programs
(13,503)
1,710,496
(12,879)
Texas School for the Deaf
539,440
2,542,040
3,945,571
0
3,945,571
67,331,997
(105,727,241)
173,059,238
2014-2015
Rider 71/TRS Employer Contribution Assistance
528,750
8,671,818
3,788,242
0
Staff Allotment ($500 per F-T & $250 per P-T Employee)
Additional State Aid for Tax Reduction
Total Tier II State Aid
Tier II State Aid for $31.95 Level
3,788,242
(99,825,553)
LESS: Local Share
Tier II State Aid for "Golden" Level ($61.86)
167,912,097
2013-2014
Total Cost of Tier I
DESCRIPTION
ESTIMATE OF STATE AID
(5,006,434)
(4,409,216)
1,710,496
(624)
10,690
(6,129,778)
157,329
0
157,329
(754,547)
(5,901,688)
5,147,141
AMOUNT
INCREASE
(DECREASE)
-6.18%
-47.99%
100.00%
4.85%
2.02%
-70.69%
4.15%
100.00%
4.15%
-1.11%
5.91%
3.07%
PERCENT
INCREASE
(DECREASE)
The format of the following Summary of Finances report mirrors (for the most part) the report
generated by TEA. "LPE" data is not on this report.
SB 1: 12-13 : 16-18
Release 4
2/17/2014
2014-15 Summary of Finances
DENTON ISD
061-901
Funding Elements
Students
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Refined Average Daily Attendance (ADA)
Regular Program ADA (Line 1 - Line 3 - Line 4)
Special Education FTEs
Career & Technology FTEs
Advanced Career & Technology FTEs
High School ADA
Weighted ADA (WADA)
Prior Year Refined ADA
Texas School for the Blind and Visually Impaired ADA
Texas School for the Deaf ADA
(Link to Detail Report)
(Link to Detail Report)
(Link to Detail Report)
From
Date Entry
25,321.920
23,403.670
649.280
1,268.970
0.000
6,623.400
32,095.666
24,658.510
0.000
2.000
Staff
11.
12.
Full-time Staff (not MSS)
Part-time Staff (not MSS)
989
180
Property Values
13.
14.
2014 (current tax year) Locally Certified Property Value
2013 (prior tax year) State Certified Property Value ("T2" value)
Not Needed
10,572,724,068
Tax Rates and Collections
15.
16.
17.
18.
19.
20.
21.
22.
2005 Adopted M&O Tax Rate
2014 (current tax year) Compressed M&O Tax Rate
Average Tax Collection Rate
2014-15 (current tax year) M&O Tax Rate
2014-15 (current year) M&O Tax Collections
2014-15 (current year) I&S Tax Collections
2014-15 Total Tax Collections
2014-15 (current year) Total Tax Levy
(Link to Detail Report)
1.5000
1.0000
Not Needed
1.0400
$116,854,290
$56,048,464
$172,902,754
$166,480,543
Funding Components
23.
24.
25.
26.
27.
Adjusted Allotment
Revenue at Compressed Rate (RACR) per WADA
Cost of Education Index (CEI)
Adjusted CEI
Per Capita Rate
(Link to Detail Report)
VIII-2
$5,541
$5,678
1.140
1.140
$258.000
Tier I Allotments
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
Program Intent Codes - Allotments
11-Regular Program Allotment
23-Special Education Adjusted Allotment (Spend 52%)
22-Career & Technology Allotment (Spend 58%)
21-Gifted & Talented Adjusted Allotment (Spend 55%)
24-Comp Ed Allotment (Spend 52%) (no Detail Report included)
25-Bilingual Education Allotment (Spend 52%)
11-Public Education Grant
99-New Instructional Facilities Allotment (NIFA)
99-Transportation Allotment (no Detail Report included)
31-High School Allotment
Total Cost of Tier I
(Link to Tier I Detail Report)
Less: Local Fund Assignment
State Share of Tier I
Per Capita Distribution from the Available School Fund (ASF)
$129,679,735
$14,563,983
$9,492,340
$837,374
$12,815,626
$1,916,466
$0
$0
$1,932,279
$1,821,435
$173,059,238
$105,727,241
$67,331,997
$6,361,896
Foundation School Program (FSP) State
Funding
42.
43.
44.
45.
46.
Greater of State Share of Tier I or (ASF+NIFA+HS)
Tier II State Aid
(Link to Tier II Detail Report)
Other Programs
(Link to Detail Report)
Less: Total Available School Fund ($258 * Prior Year ADA)
Total FSP Operating Fund
$67,331,997
$3,945,571
$4,778,473
($6,361,896)
$69,694,145
State Aid by Funding Source
47.
48.
49.
50.
51.
52.
Fund Code/Object Code - Funding Source
199/5812 - Foundation School Fund
199/5811 - Available School Fund
599/5829 - Existing Debt Allotment (EDA)
(Link to Detail Report)
599/5829 - Instructional Facilities Allotment (IFA) (Bond) (Link to Detail Report)
599/5829 - Instructional Facilities Allotment (Lease Purchase) (See Link Above)
TOTAL 2014-15 FSP/ASF STATE AID
FSP Allocations and Adjustments Report
$69,694,145
$6,361,896
$0
$0
$0
$76,056,041
(Link to Detail Report)
ADDITIONAL INFO: (Not on TEA's Summary of Finances)
SUMMARY OF TOTAL STATE/LOCAL M&O REVENUE:
M&O Rev From State (no Fund 599) (includes TIF & tuition reimbursement, if applicable)
M&O Rev From Local Taxes (net of recapture and up to compressed rate)
M&O Rev From Local Taxes (for first $.06 above compressed rate; no recapture)
M&O Rev From Local Taxes (net of recapture for pennies beyond compressed rate + $.06)
Additional M&O Rev Resulting From ASATR Credit Against Recapture
2014-15 TOTAL STATE/LOCAL M&O REVENUE
Less: Credit Balance Due State (See Foundation School Fund balance above)
2014-15 NET TOTAL STATE/LOCAL M&O REVENUE
SUMMARY OF TOTAL CHAPTER 41 RECAPTURE:
Recapture at the $504000 Level
Recapture at the $319500 Level
Total 2014-15 Recapture
Less: ASATR Credit Against Recapture
Total 2014-15 Recapture Payments To TEA
$76,056,041
$112,359,894
$4,494,396
$0
$0
$192,910,331
$0
$192,910,331
$0
$0
$0
$0
$0
VIII-3
A
1
2
3
4
5
6
B
District Name:
DENTON ISD
County-District No.: 061-901
Run Date:
6/6/2014
Date Prepared:
F
G
H
I
J
K
L
M
N
< (ENTER # with dash, i.e. , 001-902)
< (ENTER date prepared if desired)
7 Template for Estimating Total State Aid
8
by Omar Garcia, BOSC, Inc.
9
10 This template is designed to calculate revenue under SB 1 as passed by the 83rd Session of the Texas Legislature
11 and is based on my current understanding of SB 1 and the provisions of previous laws HB1, HB 3646, and SB 1.
12 MY UNDERSTANDING IS ABSOLUTELY SUBJECT TO CHANGE AT ANY TIME.
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
31
32
33
36
37
39
40
41
43
44
45
The Light Yellow-Shaded Cells Require Data Entry, if applicable.
Funding Elements
Students
Refined ADA (PreK - 12)
High School Refined ADA (Grades 9 thru 12 only)
Special Education Instructional Arrangement FTEs:
Homebound (Code 01)
Hospital Class (Code 02)
Speech Therapy (Code 00)
Resource Room (Code 41,42)
S/C Mild/Mod/Severe (Code 43, 44, & 45)
Off Home Campus (Codes 91-98)
VAC (Code 08)
State Schools (Code 30)
Nonpublic Contracts
Res Care & Treatment (Code 81-89)
Mainstream ADA
Career & Technology FTEs
Advanced Career & Technology FTEs
Compensatory Ed Enrollment
FTEs of Pregnant Students
Bilingual ADA
G & T Enrollment
Public Ed Grant Student ADA
Staff
# of Full-time Employees (excluding admin & teachers, etc)
# of Part-time Employees (excluding administrators)
46
47
48
49
50
Property Values
State Certified Property Value ("T2" value)
State Certified Property Value ("T8" value)
Tax Rates and Collections
51
52
53
54
55
56
M&O Adopted Tax Rate
M&O Tax Collections @ Adopted M&O Rate
M&O Taxes Attributed to Change in Optional Homestead Exemption
I&S Adopted Tax Rate
I&S Tax Collections
57
58
59
60
61
62
63
64
65
66
67
69
70
71
73
74
75
Transportation Allocation
Texas School for the Deaf Students
Texas School for the Blind Students
Total Tax Levy
Charge for Adv Placement Tests (enter as positive or negative #)
Charge for Early Child Intervention (enter as positive or negative #)
Tuition Paid If Less Than 12 Grades
Bond Payment (not including Qualified School Constr Bnd Payments)
State Aid Reduction for WADA Sold (enter as negative #)
Supplemental TIF Payment From TEA
Tax Credit for Tax Code, Chapter 313 Value Limitations
Other Adjustments for M&O Tax Collections
Tuition Allotment (42.106)
2012-13 RPAF Adjustment (if negative, enter as negative #)
LPE Current Foundation School Fund Allocation (see Column U)
Foundation School Fund Adjustments to Date (see Column U)
76
77
78
79
80
81
82
83
84
85
86
87
88
Q. Chapter 41 District? - if yes, change to Y
Q. First-Time Chapter 41 district? (beginning with 2006-07 or later)
Enrollment
# of Non-Resident Students Who Are Charged Tuition
County Appraisal District (CAD) Cost
CAD Cost Paid by Partner's, if applicable
# of Resident Students Being Educated by Another District
for which the District is Paying Tuition
Amount of Tuition Paid per Student
Chapter 42 Funding Credit Against Recapture (enter as negative #)
Q. Was the least expensive Option chosen? ($476,500 level)
Q. Was the least expensive Option chosen? ($319,500 level)
2012-13
Data Entry
2013-14
Data Entry
2014-15
Data Entry
2015-16
Data Entry
2016-17
Data Entry
24,069.127
6,219.031
24,658.510
6,411.010
25,321.920
6,623.400
25,321.920
6,623.400
25,321.920
6,623.400
1.290
1.135
44.377
381.803
145.260
0.000
0.755
0.000
0.000
22.261
627.467
1,262.224
141.162
11,097.330
6.996
3,301.675
1,203.456
0.000
2012-13
989
180
2011 TAX
YEAR
9,599,813,366
9,599,813,366
0.780
0.310
45.170
431.200
154.640
0.000
1.600
0.000
0.000
15.580
541.020
1,268.970
0.000
11,520.500
3.640
3,458.700
1,232.926
0.000
2013-14
989
180
2012 TAX
YEAR
9,982,555,260
9,982,555,260
0.780
0.310
45.170
431.200
154.640
0.000
1.600
0.000
0.000
15.580
541.020
1,268.970
0.000
11,520.500
3.640
3,458.700
1,266.096
0.000
2014-15
989
180
2013 TAX
YEAR
10,572,724,068
10,572,724,068
0.780
0.310
45.170
431.200
154.640
0.000
1.600
0.000
0.000
15.580
541.020
1,268.970
0.000
11,520.500
3.640
3,458.700
1,266.096
0.000
2015-16
989
180
2014 TAX
YEAR
10,872,724,068
10,872,724,068
0.780
0.310
45.170
431.200
154.640
0.000
1.600
0.000
0.000
15.580
541.020
1,268.970
0.000
11,520.500
3.640
3,458.700
1,266.096
0.000
2016-17
989
180
2015 TAX
YEAR
11,172,724,068
11,172,724,068
2012-13
1.0400
105,281,053
0
0.4900
49,575,303
2013-14
1.0400
110,418,785
0
0.4900
52,046,138
2014-15
1.0400
116,854,290
0
0.5000
56,048,464
2015-16
1.0400
0
0
0.4900
0
2016-17
1.0400
0
0
0.4900
0
1,932,279
2.163
0.000
154,761,853
4,617
119,473
0
46,185,986
0
0
0
0
0
0
0
0
2012-13
N
N
0
0
0
0
1,932,279
2.0000
0.0000
159,273,007
4,479
115,910
0
51,438,853
0
0
0
0
0
1,932,279
2.0000
0.0000
166,480,543
4,479
115,910
0
53,870,840
0
0
0
0
0
1,932,279
0.0000
0.0000
0
4,479
115,910
0
55,349,180
0
0
0
0
0
1,932,279
0.0000
0.0000
0
4,479
115,910
0
56,832,468
0
0
0
0
0
0
0
0
0
0
0
0
0
Other Data
Chapter 41 Data
2013-14
N
N
0
0
0
0
0
0
0
0
2013-14
1.0000
12
180
0
1.140
y
y
2014-15
1.0000
0
0
0.0000
2014-15
1.0000
12
180
0
1.140
y
y
Effective M&O Tax Rate / Notice Data
89
92
93
94
95
Projected Collection Rate for Current Levy (98%=.98; 100%=1, etc.)
2014 Total Taxable Value
Certified Excess 2013 Debt Collections
TRE Cents Approved by the District's Voters (enter as .09, .13, etc)
96
97
98
99
100
101
M&O Compressed Rate
Highest Grade Taught
Square Miles
Miles From Nearest HS
Unadjusted Cost of Education Index
Data Automatically Loaded
2012-13
1.0000
12
180
0
1.140
VIII-4
2015-16
N
N
0
0
0
0
0
0
0
0
0
0
0
y
y
2014-15
N
N
2016-17
N
N
0
0
0
0
0
0
0
0
y
y
2015-16
1.0000
12
180
0
1.140
0
0
0
0
0
0
0
0
y
y
2016-17
1.0000
12
180
0
1.140
A
102
104
111
112
114
115
116
117
118
119
120
121
122
123
124
125
126
127
129
130
131
132
133
134
135
136
137
138
139
B
2005-06 M&O Adopted Tax Rate
2008-09 WADA
2009-10 Transportation Allotment
2009-10 New Instructional Facilities Allotment (NIFA)
2010-11 Adopted M&O Tax Rate
2010-11 Total Refined ADA
2010-11 Adjusted Total Refined ADA
2010-11 I&S Tax Collections
2010-11 EDA Local Share
2010-11 IFA Local Share for Bonded Debt
2009 CPTD Value
2011-12 Total Refined ADA
2009-10 Adjusted HB 1 Revenue per WADA
Chapter 41 Data:
1992-93 M&O Tax Collections
1992-93 CED Distribution
1992-93 Chapter 36 WADA
1991 CPTD Property Value
F
G
1.5000
26,414.4640
1,465,534
80,985
1.0400
22,435.688
22,435.688
46,508,250
22,772,223
0
9,411,663,491
23,331.844
5,977.164
7,523,388
29,904,013
12,405.0000
2,242,103,646
VIII-5
H
I
J
K
L
M
N
SUPPLEMENTAL INFORMATION
IX-1
041
044
045
046
047
048
049
002
003
007
114
124
005
006
039
040
Middle Schools
Crownover
Strickland
Calhoun
McMath
Navo
Harpool
Myers
Total
High Schools
Ryan
Denton
Guyer
Total
Ann Windle SYC
PoPo & Lupe SYC
Lester Davis School
JJAEP
Fred Moore High School
Joe Dale Sparks
25,995
2014-2015
Projected
12,835
6,085
6,972
485
26,377
2013-2014
10/1/13
12,933
5,844
6,731
487
25,995
174
172
33
4
61
43
487
2,350
2,093
2,288
6,731
26,234
174
194
57
2
72
44
543
2,422
2,127
2,317
6,866
902
884
648
729
1,002
951
728
5,844
607
577
687
511
642
599
604
605
463
561
598
688
743
582
670
663
639
659
773
543
519
0
12,933
2013-2014
10/1/13
Enrollment
Change
(98)
241
241
(2)
382
(239)
0
(22)
(24)
2
(11)
(1)
(56)
(72)
(34)
(29)
(135)
(73)
15
(138)
(36)
9
35
99
(89)
(31)
(37)
(17)
(9)
(38)
19
13
(27)
68
17
(23)
3
0
(33)
(16)
56
(99)
26
28
58
83
0
41
2013-2014
Inc (Dec)
Enrollment
%
-0.76%
4.12%
3.58%
-0.41%
1.47%
26,377
173
172
45
2
49
44
485
2,450
2,085
2,437
6,972
984
888
711
775
1,039
976
712
6,085
597
560
685
575
646
644
592
622
447
561
597
456
672
586
729
643
677
679
564
508
521
274
12,835
2014-2015
Projected
Enrollment
382
(1)
0
12
(2)
(12)
1
(2)
100
(8)
149
241
82
4
63
46
37
25
(16)
241
(10)
(17)
(2)
64
4
45
(12)
17
(16)
0
(1)
(232)
(71)
4
59
(20)
38
20
(209)
(35)
2
274
(98)
2014-2015
Inc (Decr.)
Enrollment
$
$
$
$
92.00
82.00
152.00
92.00
92.00
92.00
152.00
152.00
152.00
82.00
82.00
82.00
82.00
82.00
82.00
82.00
92.00
92.00
92.00
92.00
92.00
92.00
92.00
92.00
92.00
92.00
92.00
92.00
92.00
92.00
92.00
92.00
92.00
92.00
92.00
92.00
92.00
92.00
2014-2015
Per Pupil
Amount
Projected
Increase
(98)
241
241
(2)
382
2,550,896
72,000
80,000
2,834,326
36,000
36,000
335,160
285,228
333,382
953,770
72,619
65,534
52,472
57,195
76,678
72,029
52,546
449,073
49,432
46,368
56,718
47,610
53,489
53,323
49,018
51,502
37,012
46,451
49,432
37,757
55,642
48,521
60,361
53,240
56,056
56,221
46,699
42,062
43,139
36,000
1,076,053
90%
2014-2015
Budget
40,000
40,000
372,400
316,920
370,424
1,059,744
80,688
72,816
58,302
63,550
85,198
80,032
58,384
498,970
54,924
51,520
63,020
52,900
59,432
59,248
54,464
57,224
41,124
51,612
54,924
41,952
61,824
53,912
67,068
59,156
62,284
62,468
51,888
46,736
47,932
40,000
1,195,612
2014-2015
Budget
Note 1: Elementary campus allocations are based on the greater of the 2014-2015 projected enrollment multiplied by the per pupil allotment or $40,000.
Note 2: The Business Office will enter the budget for the Educational Leave Days.
% Growth - Elementary
% Growth - Middle School
% Growth - High School
% Growth - Other
% Growth - Total
District Total
638
614
704
520
680
580
591
632
395
544
621
685
743
615
686
607
738
633
745
485
436
0
12,892
102
104
105
106
107
108
109
110
111
112
113
115
116
117
118
119
120
121
122
123
125
126
Elementary
Houston
Lee
Hodge
McNair
N Rayzor
Rivera
Wilson
Ginnings
Borman
Evers Park
WS Ryan
EP Rayzor
Pecan Creek
Providence
Hawk
Savannah
Paloma Creek
Nelson
Blanton
Stephens
Cross Oaks
Adkins Elementary
Total
975
869
786
765
993
916
629
5,933
2013-2014
Budgeted
Enrollment
School
DENTON ISD
PRELIMINARY PER-PUPIL ALLOCATION
BASED ON ENROLLMENT As Of 1/27/14
2014-2015
Budget
Increase
(9,016)
19,762
36,632
(184)
47,194
2,550,896
72,000
36,000
36,000
335,160
285,228
333,382
953,770
72,619
65,534
52,472
57,195
76,678
72,029
52,546
449,073
49,432
46,368
56,718
47,610
53,489
53,323
49,018
51,502
37,012
46,451
49,432
37,757
55,642
48,521
60,361
53,240
56,056
56,221
46,699
42,062
43,139
36,000
1,076,053
Total
Amount to
Budget
6%
Increase
776
351
404
29
1,560
Budget
Increase
71,392
28,782
61,408
2,668
164,250
95.00
95.00
10
5
43
1338
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
95.00
Rate
Per
Day
9
9
10
123
104
122
349
49
44
36
39
52
49
36
305
30
28
34
29
32
32
30
31
22
28
30
23
34
29
36
32
34
34
28
25
26
14
641
Educational
Leave
Days
Cost of 6%
Over Projected
80,408
9,020
24,776
2,852
117,056
127,110
855
855
950
0
950
475
4,085
11,685
9,880
11,590
33,155
4,655
4,180
3,420
3,705
4,940
4,655
3,420
28,975
2,850
2,660
3,230
2,755
3,040
3,040
2,850
2,945
2,090
2,660
2,850
2,185
3,230
2,755
3,420
3,040
3,230
3,230
2,660
2,375
2,470
1,330
60,895
Educational
Leave
Denton ISD
Schedule of Projected Revenue
2014-2015
M&O
Based on a growth in values of
or a growth in values of
Prior Year Certified and Under Protest Values
Certified and Under Protest Values
Freeze Ceiling
% Increase in Projected Enrollment
2014-2015 Projected ADA
2013-2014 Refined ADA
2013-2014 High School ADA
2013-2014 Projected WADA
Proposed Tax Rate
Freeze Allocation Rate
Collection Rate
Total State
Local M & O
Revenue
Description
LOCAL FUNDING
Current Taxes
Current Taxes - Freeze Amount
0
111,206,048
4,448,242
115,654,290
Current Taxes - $ 1.00 - Compressed Rate
Current Taxes - $ .04 - above Compressed Rate
STATE FUNDING
State Revenues from TEA
Tier I State Aid
Tier II, State Aide for "Golden" Level ($59.97)
Tier II, State Aid for $31.95 Level
Total Tier II
Additional State Aid for Tax Reduction
Staff Allotment ($500-Full Time & $250-Part Time)
Rider 71/TRS Employer Contribution Assistance
Texas School for the Deaf Charge
Debt Service
Budget
2014-2015
50,374,976
5,123,488
55,498,464
0
115,654,290
75,000
195,000
15,000
1,250,000
375,000
90,000
25,000
9,000
3,000
12,000
4,000
40,000
50,000
30,000
2,200
40,000
16,200
50,000
385,000
2,666,400
120,205,690
15,991
56,339,455
67,331,997
3,945,571
0
3,945,571
67,331,997
3,945,571
0
3,945,571
0
2,542,040
539,440
1,710,496
(13,503)
IX-2
0.50000
0.49000
0.98860
115,654,290
115,654,290
Vehicle Inventory Tax
Tuition - CATE
Tuition - Community Education
Tuition - Extended Day
Tuition - VG Child Development Center
Tuition - Pre-K Academy
Summer School - High School
Parking Fees - RHS
Parking Fees - DHS
Parking Fees - GHS
Saturday School/Credit Restoration
Facility Use Fees
Other Revenue
Fine Arts - Instrument Usage Fees
Fine Arts - Building Use Fee
Royalty
Athletic Advertising
Interest Earnings
Athletic Revenue
Total Other Revenue
Total Local Revenue
Proposed
Budget
2014-2015
Debt Service
6.26%
600,000,000
9,591,174,581
10,191,174,581
16,182,306
0
111,206,048
4,448,242
115,654,290
1,200,000
116,854,290
635,000
50,000
117,539,290
Delinquent Taxes
Penalties & Interest
Rendition
Total Taxes
6.26%
600,000,000
9,591,174,581
10,191,174,581
16,182,306
2.690%
25,321.9200
24,658.5100
6,411.010
32,095.666
1.04000
1.04000
0.98860
2,542,040
539,440
1,710,496
(13,503)
0
550,000
56,048,464
275,000
56,323,464
15,991
Denton ISD
Schedule of Projected Revenue
2014-2015
M&O
Based on a growth in values of
or a growth in values of
Prior Year Certified and Under Protest Values
Certified and Under Protest Values
Freeze Ceiling
% Increase in Projected Enrollment
2014-2015 Projected ADA
2013-2014 Refined ADA
2013-2014 High School ADA
2013-2014 Projected WADA
Proposed Tax Rate
Freeze Allocation Rate
Collection Rate
Total State
Local M & O
Revenue
76,056,041
Description
Total Foundation School Program - All Funds
TRS On-Behalf
6.26%
600,000,000
9,591,174,581
10,191,174,581
16,182,306
2.690%
25,321.9200
24,658.5100
6,411.010
32,095.666
1.04000
1.04000
0.98860
Proposed
Budget
2014-2015
76,056,041
Debt Service
6.26%
600,000,000
9,591,174,581
10,191,174,581
16,182,306
0.50000
0.49000
0.98860
Debt Service
Budget
2014-2015
0
8,000,000
Total State Funds
FEDERAL FUNDING
Indirect Costs
Indirect Costs - Child Nutrition
SHARS Program
ROTC
Total Federal Funds
76,056,041
84,056,041
0
0
100,000
500,000
1,500,000
160,000
2,260,000
0
Transfer from Workers Compensation
Transfer from Healthcare Trust
1,000,000
244,440
Total Revenue
191,710,331
IX-3
207,766,171
56,339,455
IX-4
OPERATIONS
947
Warehouse
193
Energy Management
TECHNOLOGY
911
Data Processing
HUMAN RESOURCES
727
Human Resources
ADMINISTRATIVE SERVICES
703
Tax Office
725
Records Management
728
Adm Services
729
Purchasing Agent
730
Fixed Assets
750
District-wide Administrative
999
District-wide
ADMINISTRATION
701
Superintendent
702
Board of Education
726
Public Information
741
Foundation - Administrative
841
Foundation - Grants
743
Planning & Development
710
Publication Center - Adm
910
Publication Center
990
Communities in Schools
Organization
FUND 198 - CAMPUS
002
RHS
003
DHS
007
GHS
041
RCMS
044
SMS
045
CMS
046
MMS
047
NMS
048
HMS
049
BMMS
102
Houston
104
Lee
105
Hodge
106
McNair
107
Rayzor
108
Rivera
109
Wilson
110
Ginnings
111
Borman
112
Evers
113
W. S. Ryan
114
Ann Windle School
115
EP Rayzor
116
Pecan Creek
117
Providence
118
Hawk
119
Savannah
120
Paloma Creek
121
L. A. Nelson
122
Blanton
123
Stephens
124
PoPo & Lupe SYC
125
Cross Oaks
126
Dorothy Adkins
(4,507,139.99)
99,334,970.85
21,676.25
8,178,064.77
3,955,935.56
3,955,935.56
927,816.23
(4,275.00)
(4,275.00)
21,676.25
8,178,064.77
3,951,660.56
3,951,660.56
924,016.23
597,851.21
2,316,770.76
5,841,915.95
597,851.21
2,316,770.76
5,841,915.95
32,257.67
56,586.38
36,000.00
921,705.42
410,109.35
82,244.41
248,472.20
37,035.41
19,000.00
94,827,830.86
8,808,365.32
7,174,666.46
7,949,468.16
3,804,437.42
3,541,339.28
3,493,887.37
3,685,646.64
3,845,733.65
3,595,332.19
297,056.90
2,462,511.75
2,459,439.92
2,679,571.57
2,302,230.39
2,623,081.54
2,171,623.79
2,339,209.85
2,390,958.55
1,938,238.85
2,189,014.46
2,368,212.58
38,920.56
2,396,505.99
2,649,160.93
1,971,327.18
2,395,766.57
2,236,538.93
2,564,656.85
2,284,401.33
2,386,141.31
1,934,108.19
36,730.14
1,813,546.24
13-14
Base
Budget
1,353,974.32
105,951.99
1,264,045.13
203,322.54
(34,160.00)
(14,160.00)
(20,000.00)
Adjustments
13-14
1,353,974.32
105,951.99
1,264,045.13
203,322.54
32,257.67
56,586.38
36,000.00
955,865.42
(3,800.00)
(417,590.00)
(10,165.00)
(243,020.00)
(4,655.00)
(4,180.00)
112,200.00
257,295.00
(120,750.00)
(4,370.00)
(3,022,444.99)
(3,040.00)
(2,945.00)
(119,420.00)
55,530.00
(61,230.00)
(118,755.00)
(60,850.00)
(119,040.00)
(59,900.00)
55,340.00
(3,040.00)
(665.00)
54,675.00
(61,610.00)
(466,945.00)
(3,325.00)
(60,945.00)
170,485.00
(3,040.00)
(119,610.00)
(60,375.00)
(665.00)
(60,090.00)
430,109.35
82,244.41
262,632.20
37,035.41
19,000.00
Changes
9,225,955.32
7,184,831.46
8,192,488.16
3,809,092.42
3,545,519.28
3,381,687.37
3,428,351.64
3,966,483.65
3,599,702.19
3,319,501.89
2,465,551.75
2,462,384.92
2,798,991.57
2,246,700.39
2,684,311.54
2,290,378.79
2,400,059.85
2,509,998.55
1,998,138.85
2,133,674.46
2,371,252.58
39,585.56
2,341,830.99
2,710,770.93
2,438,272.18
2,399,091.57
2,297,483.93
2,394,171.85
2,287,441.33
2,505,751.31
1,994,483.19
37,395.14
1,873,636.24
13-14
13-14
Original
Budget
21,676.25
8,178,064.77
3,951,660.56
3,951,660.56
924,016.23
597,851.21
2,316,770.76
5,841,915.95
1,353,974.32
105,951.99
1,264,045.13
203,322.54
32,257.67
56,586.38
36,000.00
921,705.42
410,109.35
82,244.41
248,472.20
37,035.41
19,000.00
2,519,876.00
94,827,830.86
8,477,035.32
6,883,692.46
7,632,502.16
3,732,482.42
3,477,207.28
3,435,880.37
3,629,189.64
3,772,450.65
3,527,731.19
250,636.90
2,409,685.75
2,408,600.92
2,621,280.57
2,259,174.39
2,566,777.54
2,123,599.79
2,290,274.85
2,338,628.55
1,902,238.85
2,143,971.46
2,316,793.58
2,920.56
2,339,787.99
2,587,640.93
1,920,405.18
2,338,965.57
2,186,278.93
2,503,550.85
2,231,989.33
2,324,455.31
1,893,950.19
730.14
1,777,445.24
14-15
Base
Budget
(140,990.00)
23,049.00
23,049.00
3,444.00
4,505.68
1,061.68
200,000.00
200,000.00
455,160.00
285,228.00
377,382.00
72,619.00
65,534.00
52,472.00
57,195.00
136,678.00
72,029.00
52,546.00
49,432.00
46,368.00
56,718.00
47,610.00
53,489.00
53,323.00
49,018.00
51,502.00
95,012.00
46,451.00
49,432.00
36,000.00
37,757.00
55,642.00
48,521.00
60,361.00
53,240.00
56,056.00
56,221.00
46,699.00
42,062.00
36,000.00
43,139.00
775,000.00
(2,519,876.00)
1,052,020.00
14-15
New
Funding
Denton ISD
2014-2015 Budget Worksheet
Total Proposed Budget
21,676.25
8,037,074.77
3,974,709.56
3,974,709.56
924,016.23
597,851.21
2,320,214.76
5,846,421.63
1,353,974.32
105,951.99
1,264,045.13
204,384.22
32,257.67
56,586.38
236,000.00
1,121,705.42
410,109.35
82,244.41
248,472.20
37,035.41
19,000.00
95,879,850.86
8,932,195.32
7,168,920.46
8,009,884.16
3,805,101.42
3,542,741.28
3,488,352.37
3,686,384.64
3,909,128.65
3,599,760.19
303,182.90
2,459,117.75
2,454,968.92
2,677,998.57
2,306,784.39
2,620,266.54
2,176,922.79
2,339,292.85
2,390,130.55
1,997,250.85
2,190,422.46
2,366,225.58
38,920.56
2,377,544.99
2,643,282.93
1,968,926.18
2,399,326.57
2,239,518.93
2,559,606.85
2,288,210.33
2,371,154.31
1,936,012.19
36,730.14
1,820,584.24
775,000.00
14-15
Adjusted
Budget
4,275.00
4,275.00
3,800.00
124,735.00
11,685.00
9,880.00
11,590.00
4,655.00
4,180.00
3,420.00
3,705.00
4,940.00
4,655.00
3,420.00
2,850.00
2,660.00
3,230.00
2,755.00
3,040.00
3,040.00
2,850.00
2,945.00
2,090.00
2,660.00
2,850.00
855.00
2,185.00
3,230.00
2,755.00
3,420.00
3,040.00
3,230.00
3,230.00
2,660.00
2,375.00
855.00
2,470.00
1,330.00
14-15
Educational
Leave
21,683.42
21,683.42
600.00
600.00
2,700.00
2,700.00
14-15
Mileage
Allowance
172,737.65
(30,852.81)
(30,852.81)
254,554.33
63,421.64
97,822.79
7,024.66
52,670.87
(25,294.38)
(25,684.02)
(29,065.53)
(56,586.38)
42,904.65
16,934.10
129.14
7,755,234.55
1,039,097.80
544,156.31
(49,010.81)
121,802.48
33,389.53
182,816.46
(289,255.41)
42,949.03
32,176.06
2,921,750.02
(112,552.10)
(70,112.70)
31,894.81
91,484.22
167,285.24
115,200.59
201,958.49
35,907.15
(45,780.36)
(18,798.42)
(45,915.55)
699,524.74
65,613.63
221,975.16
325,742.18
13,806.72
(9,540.04)
(216,782.13)
68,449.91
160,323.08
155,110.33
1,235,111.95
105,456.18
Changes
14-15
14-15
One-time
Expenditures
194,413.90
8,037,074.77
3,969,815.17
3,969,815.17
1,182,370.56
597,851.21
2,383,636.40
5,944,844.42
1,353,974.32
112,976.65
1,316,716.00
179,689.84
236,000.00
1,098,721.40
3,192.14
410,238.49
82,244.41
294,076.85
53,969.51
19,000.00
103,759,820.41
9,982,978.12
7,722,956.77
7,972,463.35
3,931,558.90
3,580,310.81
3,674,588.83
3,400,834.23
3,957,017.68
3,636,591.25
3,228,352.92
2,349,415.65
2,387,516.22
2,713,123.38
2,401,023.61
2,790,591.78
2,295,163.38
2,544,101.34
2,428,982.70
1,953,560.49
2,174,284.04
2,323,160.03
739,300.30
2,445,343.62
2,868,488.09
2,297,423.36
2,416,553.29
2,233,018.89
2,346,054.72
2,359,890.24
2,534,137.39
2,093,497.52
1,272,697.09
1,928,510.42
776,330.00
14-15
Proposed
Budget
172,737.65
(140,990.00)
18,154.61
18,154.61
258,354.33
66,865.64
102,928.47
7,024.66
52,670.87
(23,632.70)
(29,065.53)
(56,586.38)
200,000.00
177,015.98
45,604.65
16,934.10
129.14
8,931,989.55
1,174,612.80
548,290.31
22,995.19
127,121.48
38,971.53
180,701.46
(284,812.41)
111,284.03
41,259.06
2,931,296.02
(113,096.10)
(71,923.70)
33,551.81
98,793.22
167,510.24
123,539.59
204,891.49
38,024.15
15,321.64
(14,730.42)
(45,052.55)
700,379.74
48,837.63
219,327.16
326,096.18
20,786.72
(3,520.04)
(218,602.13)
75,488.91
147,996.08
159,389.33
1,235,966.95
114,964.18
776,330.00
14-15
Increase
(Decrease)
Campus/Dept
IX-5
Organization
Grounds Contract
Custodial Contract
Facility Rental Costs
Energy Management
M&O
Major Maintenance
Housekeeping
Transportation
Facilities
Construction
Safety and Securtiy
Facility Rental Costs
FUND 185-CAREER & TECHNOLOGY-PIC 22
935
Vocational Adm
935
Advanced Technology Center
FUND 181-ATHLETICS-PIC 91
181
Athletics
820
Natatorium
821
Stadium
FUND 194 - LOCAL FF&E & REPLACEMENT
194-22
CATE
194-25
Bilingual
194-51
Major Maintenance
194-52
Vehicles
194-55
Phone
194-61
Curriculum - Elementary
194-62
Curriculum - Secondary
194-70
Districtwide-Equipment
194-72
Fine Arts-Equipment
194-73
Fine Arts-Band Uniforms
194-74
Fine Arts-Instrument Usage
194-80
Child Nutrition
194-90
Campus Start-up
TOTAL ADMINISTRATION
CURRICULUM
940
Curriculum & Staff Dev
941
Curriculum - Elementary
942
Curriculum - Secondary
918
Data and Assessment
919
Testing
920
Federal Programs
923
Dyslexia
EF
Elm Fork
SECONDARY EDUCATION
921
Academic Programs
939
School Operations
932
Counseling
825
Community Education
ELEMENTARY EDUCATION
922
Instructional Services
930
Student Services
931
Health Services
943
Driver's Education
193-TG
193-CU
193-RT
949
950
951
952
953
957
956
958
199-RT
124,989.34
448,891.51
4,494,125.47
38,790.00
8,680.00
222,920.36
25,000.00
24,511,098.31
3,819,645.97
69,075.07
3,888,721.04
(3,800.00)
(3,800.00)
(75,000.00)
(23,750.00)
3,888,306.10
3,815,845.97
69,075.07
3,884,921.04
3,789,556.10
3,355,392.10
434,164.00
717,757.18
717,757.18
(75,000.00)
132,453.51
95,000.00
35,000.00
25,000.00
132,453.51
95,000.00
35,000.00
25,000.00
(23,750.00)
139,240.67
139,240.67
3,379,142.10
509,164.00
175,000.00
39,772,082.20
116,063.00
(62,160.00)
237,469.22
546,137.23
538,652.34
109,549.93
229,490.53
134,369.51
61,853.81
38,040.66
1,895,563.23
81,500.00
410,776.12
384,132.74
52,080.88
928,489.74
672,643.42
168,842.42
327,146.40
176,654.60
448,891.51
4,494,125.47
38,790.00
8,680.00
222,920.36
25,000.00
24,636,087.65
688,000.00
3,631,261.07
25,000.00
6,931.20
6,846,747.02
13-14
Base
Budget
175,000.00
59,414.34
(49,900.00)
(29,000.00)
(1,900.00)
(9,500.00)
(9,500.00)
(28,000.00)
(28,000.00)
Adjustments
13-14
116,063.00
39,774,827.86
239,369.22
555,637.23
548,152.34
109,549.93
229,490.53
134,369.51
90,853.81
38,040.66
1,945,463.23
(2,850.00)
(2,850.00)
(4,750.00)
677,393.42
109,500.00
413,626.12
384,132.74
52,080.88
959,339.74
(1,900.00)
171,692.42
327,146.40
178,554.60
(2,850.00)
124,989.34
Changes
13-14
688,000.00
3,631,261.07
25,000.00
6,931.20
6,721,757.68
13-14
Original
Budget
3,815,845.97
69,075.07
3,884,921.04
3,789,556.10
3,355,392.10
434,164.00
717,757.18
132,453.51
95,000.00
35,000.00
25,000.00
139,240.67
175,000.00
116,063.00
39,772,082.20
237,469.22
546,137.23
538,652.34
109,549.93
229,490.53
134,369.51
61,853.81
38,040.66
1,895,563.23
81,500.00
410,776.12
384,132.74
52,080.88
928,489.74
672,643.42
168,842.42
327,146.40
176,654.60
448,891.51
4,494,125.47
38,790.00
8,680.00
222,920.36
25,000.00
24,636,087.65
688,000.00
3,631,261.07
25,000.00
6,931.20
6,846,747.02
14-15
Base
Budget
326,974.07
3,200.00
3,200.00
96,219.39
96,219.39
30,600.00
110,390.00
14-15
New
Funding
Denton ISD
2014-2015 Budget Worksheet
Total Proposed Budget
3,815,845.97
69,075.07
3,884,921.04
3,789,556.10
3,355,392.10
434,164.00
717,757.18
132,453.51
95,000.00
35,000.00
25,000.00
139,240.67
175,000.00
116,063.00
40,099,056.27
237,469.22
546,137.23
538,652.34
109,549.93
229,490.53
134,369.51
61,853.81
38,040.66
1,895,563.23
81,500.00
410,776.12
387,332.74
52,080.88
931,689.74
672,643.42
168,842.42
327,146.40
176,654.60
448,891.51
4,494,125.47
38,790.00
8,680.00
222,920.36
25,000.00
24,732,307.04
718,600.00
3,741,651.07
25,000.00
6,931.20
6,942,966.41
14-15
Adjusted
Budget
3,800.00
3,800.00
23,750.00
23,750.00
36,575.00
20,900.00
1,900.00
9,500.00
9,500.00
2,850.00
2,850.00
4,750.00
1,900.00
2,850.00
14-15
Educational
Leave
6,909.57
6,909.57
45,941.29
7,757.87
3,047.04
2,910.83
600.00
1,200.00
1,200.00
1,200.00
12,000.00
12,000.00
14-15
Mileage
Allowance
(1,207,446.19)
1,499,229.74
291,783.55
32,839.16
120,423.82
87,584.66
(2,859,927.99)
35,647.23
105,999.73
2,401.12
(6,960.21)
1,068.59
(5,220.43)
212.24
(61,853.81)
4,440.70
(25,238.52)
1,285.16
(19,512.66)
(5,530.22)
(331.47)
(8,465.58)
3,266.83
(3,166,372.63)
89,361.09
69,333.23
(244,605.36)
54,336.65
(3,307,535.89)
Changes
14-15
(21,257.40)
(21,257.40)
14-15
One-time
Expenditures
2,612,199.78
1,568,304.81
4,180,504.59
3,473,636.33
434,164.00
32,839.16
3,940,639.49
696,499.78
132,453.51
73,742.60
35,000.00
25,000.00
139,240.67
175,000.00
116,063.00
37,321,644.57
38,040.66
1,959,868.33
345,368.95
561,085.39
544,102.96
111,218.52
225,470.10
134,581.75
81,500.00
418,066.82
363,294.22
53,366.04
916,227.08
671,863.20
171,360.95
318,680.82
181,821.43
530,224.74
4,249,520.11
38,790.00
98,041.09
222,920.36
25,000.00
21,577,934.41
718,600.00
3,741,651.07
25,000.00
61,267.85
3,635,430.52
14-15
Proposed
Budget
(1,203,646.19)
1,499,229.74
295,583.55
32,839.16
151,083.39
118,244.23
(21,257.40)
(21,257.40)
(2,450,437.63)
64,305.10
107,899.73
14,948.16
5,450.62
1,668.59
(4,020.43)
212.24
(61,853.81)
7,290.70
(20,838.52)
1,285.16
(12,262.66)
(780.22)
2,518.53
(8,465.58)
5,166.83
(3,058,153.24)
89,361.09
81,333.23
(244,605.36)
54,336.65
(3,211,316.50)
30,600.00
110,390.00
14-15
Increase
(Decrease)
Campus/Dept
IX-6
Organization
Summer School-ES
Summer School-Elem
Summer School-MS
Summer School-HS EOC
Summer School-Sparks
Accelerated Instruction
Total Accelerated Instruction
Fund 171 - Pre-K Academy
171
Pre-K
171-114
Ann Windle School for Young Children
171-124
Gonzalez
171-125
Cross Oaks
FUND 170 - ESD & CDC
170-045
Extended Day-CMS
170-107
Extended Day-N Rayzor
170-728
Extended Day-Business Office
170-944
Extended Day
170-970
Child Development Center
FUND 196-SPECIAL EDUCATION-PIC23
938
Special Education
750
Districtwide
830
Deaf Ed
272
MAC Program
937
SHARS
699-05
Summer School-Sp Ed
699-01-AC
699-01-AC
699-02-AC
699-03-AC
699-06-AC
823-AC
FUND 195-STATE COMP-PIC 24, 26, 27, 28, 29, 30
195
State Compensatory Fund
005
Davis School
006
JJAEP
039
Fred Moore HS
040
Joe Dale Sparks
936
HB Single Parents Program
939
HB Regular
941
Curriculum - Elementary
AK
At Risk
917
DLL
923
Dyslexia
699-07
Summer School-HS Tuition Based
FUND 192-BILINGUAL-PIC 25
192
Bilingual Education
699-04
Summer School-Bilingual
924
Bilingual Education
FUND 190-GIFTED & TALENTED-PIC 21
190
Gifted & Talented
FUND 189-IBO PROGRAM
189-IB
Curriculum - IBO
FUND 191-FINE ARTS
191
Fine Arts
945
Fine Arts - General Fund
191-MA
Fine Arts - Mariachi
FUND 188-HIGH SCHOOL ALLOTTMENT-PIC31
188
High School Allottment
(2,375.00)
8,611,843.14
1,439,871.63
1,451,653.04
785,001.50
2,236,654.54
10,000.00
7,000.00
27,387.00
(44,387.00)
1,439,871.63
10,000.00
7,000.00
27,387.00
1,407,266.04
785,001.50
2,236,654.54
21,530,265.59
(1,900.00)
21,532,165.59
21,173,281.59
50,000.00
264,500.00
8,609,468.14
1,439,871.63
10,000.00
7,000.00
27,387.00
1,407,266.04
785,001.50
2,236,654.54
21,530,265.59
42,484.00
21,173,281.59
50,000.00
264,500.00
8,609,468.14
4,185.90
131,402.95
183,273.85
5,000.00
4,185.90
131,402.95
183,273.85
42,685.00
5,000.00
717,497.79
3,800.00
41,345.56
22,000.00
7,475,245.73
45,618.68
28,500.00
67,011.53
1,425.00
23,750.00
3,154,405.88
3,072,705.88
81,700.00
1,849,390.01
475,427.45
461,725.00
152,993.54
10,000.00
624,718.54
1,553,850.62
14-15
Base
Budget
42,685.00
717,497.79
3,800.00
41,345.56
22,000.00
7,475,245.73
45,618.68
28,500.00
67,011.53
1,425.00
23,750.00
3,154,405.88
3,072,705.88
81,700.00
1,849,390.01
475,427.45
42,484.00
(1,900.00)
(1,000.00)
461,725.00
152,993.54
10,000.00
624,718.54
1,553,850.62
13-14
Base
Budget
42,484.00
21,175,181.59
50,000.00
264,500.00
(22,000.00)
(22,000.00)
1,000.00
(1,000.00)
22,000.00
41,685.00
1,000.00
5,000.00
22,000.00
4,185.90
131,402.95
205,273.85
717,497.79
3,800.00
41,345.56
(950.00)
(475.00)
(950.00)
(1,900.00)
3,156,305.88
7,475,245.73
46,568.68
28,500.00
67,961.53
1,900.00
23,750.00
(1,900.00)
(4,750.00)
(6,650.00)
(1,000.00)
Adjustments
Changes
(6,650.00)
13-14
13-14
3,074,605.88
81,700.00
1,854,140.01
475,427.45
468,375.00
153,993.54
10,000.00
632,368.54
1,553,850.62
13-14
Original
Budget
2,573.00
9,000.00
14-15
New
Funding
Denton ISD
2014-2015 Budget Worksheet
Total Proposed Budget
1,439,871.63
10,000.00
7,000.00
27,387.00
1,407,266.04
785,001.50
2,236,654.54
21,530,265.59
42,484.00
21,173,281.59
50,000.00
264,500.00
8,609,468.14
4,185.90
131,402.95
183,273.85
5,000.00
42,685.00
717,497.79
3,800.00
41,345.56
22,000.00
7,475,245.73
45,618.68
28,500.00
67,011.53
1,425.00
23,750.00
3,154,405.88
3,072,705.88
81,700.00
1,851,963.01
484,427.45
461,725.00
152,993.54
10,000.00
624,718.54
1,553,850.62
14-15
Adjusted
Budget
1,900.00
1,900.00
2,375.00
950.00
475.00
950.00
1,900.00
1,900.00
4,750.00
6,650.00
6,650.00
14-15
Educational
Leave
50,701.00
45,254.26
(78,294.15)
53,108.80
73,701.95
7,000.00
5,316.80
600.00
5,916.80
41,766.45
514,306.44
(1,439,871.63)
12,987.33
(257,216.91)
(373,341.76)
(617,571.34)
(838,233.98)
62,147.75
514,306.44
10,000.00
7,000.00
40,374.33
1,155,365.93
412,259.74
1,625,000.00
20,735,698.06
5,006,961.76
15,359,604.55
264,500.00
62,147.75
42,484.00
8,671,518.76
78,701.95
7,000.00
4,185.90
53,108.80
236,382.65
93,386.00
706,679.56
776,037.35
56,995.19
104,396.64
25,000.00
562,294.36
737,515.75
179,773.71
706,679.56
56,891.20
53,195.19
59,358.92
3,000.00
2,923,682.53
81,700.00
9,799.35
3,015,181.88
2,002,462.37
545,758.03
468,375.00
154,068.35
10,000.00
632,443.35
1,270,823.06
14-15
Proposed
Budget
4,280,541.35
883,790.67
28,500.00
630,255.89
739,415.75
203,523.71
14-15
One-time
Expenditures
(3,203,785.22)
837,221.99
9,799.35
(144,786.61)
(154,585.96)
141,493.76
61,330.58
1,074.81
1,074.81
(283,027.56)
Changes
14-15
41,766.45 (16,209,986.28)
15,309,604.55
14,421.36
3,692.16
1,648.36
9,080.84
3,662.61
3,662.61
4,255.60
14-15
Mileage
Allowance
514,306.44
(1,439,871.63)
12,987.33
(251,900.11)
(372,741.76)
(611,654.54)
(794,567.53)
62,147.75
(16,166,319.83)
15,309,604.55
62,050.62
(78,294.15)
53,108.80
73,701.95
7,000.00
50,701.00
706,679.56
58,539.56
53,195.19
63,051.08
3,000.00
563,244.36
737,990.75
179,773.71
(3,194,704.38)
838,171.99
9,799.35
(139,224.00)
(149,023.35)
153,072.36
70,330.58
7,724.81
6,650.00
1,074.81
(283,027.56)
14-15
Increase
(Decrease)
Campus/Dept
IX-7
Educational Leave
Stipends
Reserve
Reserve
Equity Adjustments
Substitutes
Educational Leave
Critical Writing Team
Attendance Incentives
VEP
Vacation Payouts
SROs - Contract
Extra Duty
Extra Duty Substitutes
Extra Duty Substitutes
Technology Interns
Summer Help
Conditioning
Field Maintenance
Saturday School
Textbook - Summer Help
Jump Start
Lunchroom Monitors
Mileage Allowance
VOE Students
Social Security
Insurance
Unemployment
TRS - 1.5%
W/C
Total
Fund Balance
TRS On-Behalf
JW
RV
911
950
CO
FM
SS
TB
JP
LM
ML
VO
6140
6142
6145
6149
6143
ED
CW
AI
VE
VP
6219
Salaries
All Departments
Organization
208,657,177.87
8,000,000.00
208,519,017.87
8,000,000.00
20,800.00
16,052,818.09
250,000.00
2,067,576.54
206,435.00
14,700.00
100,000.00
43,966.00
60,000.00
442,767.36
405,650.00
75,000.00
75,000.00
50,000.00
56,000.00
15,000.00
2,700.00
28,000.00
10,000.00
36,000.00
125,000.00
1,926,186.60
9,902,036.59
1,439,871.63
13-14
Base
Budget
140,000.00
(138,160.00)
Adjustments
13-14
20,800.00
11,559,967.44
4,492,850.65
206,435.00
(897,050.00)
(730,800.00)
5,914,265.65
Changes
13-14
140,000.00
250,000.00
14,700.00
100,000.00
43,966.00
60,000.00
442,767.36
405,650.00
75,000.00
75,000.00
50,000.00
56,000.00
15,000.00
2,700.00
28,000.00
10,000.00
36,000.00
125,000.00
2,067,576.54
1,926,186.60
897,050.00
730,800.00
3,987,770.94
1,439,871.63
13-14
Original
Budget
208,519,017.87
8,000,000.00
20,800.00
16,052,818.09
140,000.00
250,000.00
2,067,576.54
206,435.00
14,700.00
100,000.00
43,966.00
60,000.00
442,767.36
405,650.00
75,000.00
75,000.00
50,000.00
56,000.00
15,000.00
2,700.00
28,000.00
10,000.00
36,000.00
125,000.00
1,926,186.60
9,902,036.59
1,439,871.63
14-15
Base
Budget
3,965,621.07
2,575,054.00
1,710,496.00
104,000.00
760,558.00
14-15
New
Funding
Denton ISD
2014-2015 Budget Worksheet
Total Proposed Budget
212,484,638.94
8,000,000.00
140,000.00
1,710,496.00
20,800.00
18,627,872.09
250,000.00
2,067,576.54
206,435.00
14,700.00
100,000.00
43,966.00
60,000.00
442,767.36
405,650.00
75,000.00
75,000.00
50,000.00
56,000.00
15,000.00
2,700.00
28,000.00
10,000.00
36,000.00
125,000.00
1,926,186.60
104,000.00
10,662,594.59
1,439,871.63
14-15
Adjusted
Budget
(206,435.00)
(206,435.00)
14-15
Educational
Leave
138,554.83
15,681.15
15,681.15
14-15
Mileage
Allowance
(138,554.83)
(20,800.00)
(2,886,037.49)
30,000.00
(154,200.00)
5,781,000.00
(50,000.00)
63,000.00
21,000.00
20,000.00
(1,439.00)
(267,576.54)
(1,430,345.23)
(6,876,676.72)
(925,565.19)
Changes
14-15
(21,257.40)
14-15
One-time
Expenditures
212,463,381.54
8,000,000.00
15,551,080.75
56,000.00
15,000.00
2,700.00
28,000.00
10,000.00
36,000.00
125,000.00
15,681.15
30,000.00
95,800.00
5,781,000.00
140,000.00
1,710,496.00
35,700.00
120,000.00
42,527.00
60,000.00
505,767.36
405,650.00
75,000.00
75,000.00
1,800,000.00
495,841.37
104,000.00
3,785,917.87
514,306.44
14-15
Proposed
Budget
3,944,363.67
1,710,496.00
(20,800.00)
(501,737.34)
15,681.15
30,000.00
(154,200.00)
5,781,000.00
(50,000.00)
63,000.00
(267,576.54)
(206,435.00)
21,000.00
20,000.00
(1,439.00)
(1,430,345.23)
104,000.00
(6,116,118.72)
(925,565.19)
14-15
Increase
(Decrease)
Campus/Dept
IX-8
TECHNOLOGY
911
Data Processing
HUMAN RESOURCES
727
Human Resources
ADMINISTRATIVE SERVICES
703
Tax Office
725
Records Management
728
Adm Services
729
Purchasing Agent
730
Fixed Assets
750
District-wide Administrative
999
District-wide
ADMINISTRATION
701
Superintendent
702
Board of Education
726
Public Information
741
Foundation - Administrative
841
Foundation - Grants
743
Planning & Development
710
Publication Center - Adm
910
Publication Center
990
Communities in Schools
Organization
FUND 198 - CAMPUS
002
RHS
003
DHS
007
GHS
041
RCMS
044
SMS
045
CMS
046
MMS
047
NMS
048
HMS
049
BMMS
102
Houston
104
Lee
105
Hodge
106
McNair
107
Rayzor
108
Rivera
109
Wilson
110
Ginnings
111
Borman
112
Evers
113
W. S. Ryan
114
Ann Windle School
115
EP Rayzor
116
Pecan Creek
117
Providence
118
Hawk
119
Savannah
120
Paloma Creek
121
L. A. Nelson
122
Blanton
123
Stephens
124
PoPo & Lupe SYC
125
Cross Oaks
126
Dorothy Adkins
1,636,968.06
1,636,968.06
(4,275.00)
(4,275.00)
1,632,693.06
1,632,693.06
278,933.92
597,851.21
2,316,770.76
4,639,040.31
597,851.21
2,316,770.76
4,639,040.31
282,733.92
1,353,974.32
60,000.00
284,830.95
25,613.07
1,353,974.32
60,000.00
284,830.95
25,613.07
36,000.00
258,639.64
(34,160.00)
36,000.00
292,799.64
61,264.36
82,244.41
52,552.11
4,386.62
19,000.00
2,519,876.00
331,330.00
290,974.00
316,966.00
71,955.00
64,132.00
58,007.00
56,457.00
73,283.00
67,601.00
46,420.00
52,826.00
50,839.00
58,291.00
43,056.00
56,304.00
48,024.00
48,935.00
52,330.00
36,000.00
45,043.00
51,419.00
36,000.00
56,718.00
61,520.00
50,922.00
56,801.00
50,260.00
61,106.00
52,412.00
61,686.00
40,158.00
36,000.00
36,101.00
13-14
Base
Budget
3,192.14
(14,160.00)
(20,000.00)
Adjustments
13-14
3,192.14
(3,800.00)
(124,735.00)
2,644,611.00
81,264.36
82,244.41
66,712.11
4,386.62
19,000.00
(11,590.00)
(10,165.00)
(11,020.00)
(4,655.00)
(4,180.00)
(3,800.00)
(3,705.00)
(4,750.00)
(4,370.00)
(3,040.00)
(3,040.00)
(2,945.00)
(3,420.00)
(2,470.00)
(3,230.00)
(2,755.00)
(2,850.00)
(3,040.00)
(1,900.00)
(2,660.00)
(3,040.00)
(665.00)
(3,325.00)
(3,610.00)
(2,945.00)
(3,325.00)
(2,945.00)
(3,515.00)
(3,040.00)
(3,610.00)
(2,375.00)
(665.00)
(2,090.00)
Changes
13-14
342,920.00
301,139.00
327,986.00
76,610.00
68,312.00
61,807.00
60,162.00
78,033.00
71,971.00
49,460.00
55,866.00
53,784.00
61,711.00
45,526.00
59,534.00
50,779.00
51,785.00
55,370.00
37,900.00
47,703.00
54,459.00
36,665.00
60,043.00
65,130.00
53,867.00
60,126.00
53,205.00
64,621.00
55,452.00
65,296.00
42,533.00
36,665.00
38,191.00
13-14
Original
Budget
1,632,693.06
1,632,693.06
278,933.92
597,851.21
2,316,770.76
4,639,040.31
1,353,974.32
60,000.00
284,830.95
25,613.07
36,000.00
258,639.64
3,192.14
61,264.36
82,244.41
52,552.11
4,386.62
19,000.00
2,519,876.00
2,519,876.00
14-15
Base
Budget
3,444.00
3,444.00
200,000.00
200,000.00
335,160.00
285,228.00
333,382.00
72,619.00
65,534.00
52,472.00
57,195.00
76,678.00
72,029.00
52,546.00
49,432.00
46,368.00
56,718.00
47,610.00
53,489.00
53,323.00
49,018.00
51,502.00
37,012.00
46,451.00
49,432.00
36,000.00
37,757.00
55,642.00
48,521.00
60,361.00
53,240.00
56,056.00
56,221.00
46,699.00
42,062.00
36,000.00
43,139.00
36,000.00
(2,519,876.00)
31,020.00
14-15
New
Funding
Denton ISD
2014-2015 Budget Worksheet
Departmental/Campuses
1,632,693.06
1,632,693.06
278,933.92
597,851.21
2,320,214.76
4,642,484.31
1,353,974.32
60,000.00
284,830.95
25,613.07
236,000.00
458,639.64
3,192.14
61,264.36
82,244.41
52,552.11
4,386.62
19,000.00
2,550,896.00
335,160.00
285,228.00
333,382.00
72,619.00
65,534.00
52,472.00
57,195.00
76,678.00
72,029.00
52,546.00
49,432.00
46,368.00
56,718.00
47,610.00
53,489.00
53,323.00
49,018.00
51,502.00
37,012.00
46,451.00
49,432.00
36,000.00
37,757.00
55,642.00
48,521.00
60,361.00
53,240.00
56,056.00
56,221.00
46,699.00
42,062.00
36,000.00
43,139.00
36,000.00
14-15
Adjusted
Budget
4,275.00
4,275.00
3,800.00
124,735.00
11,685.00
9,880.00
11,590.00
4,655.00
4,180.00
3,420.00
3,705.00
4,940.00
4,655.00
3,420.00
2,850.00
2,660.00
3,230.00
2,755.00
3,040.00
3,040.00
2,850.00
2,945.00
2,090.00
2,660.00
2,850.00
855.00
2,185.00
3,230.00
2,755.00
3,420.00
3,040.00
3,230.00
3,230.00
2,660.00
2,375.00
855.00
2,470.00
1,330.00
14-15
Educational
Leave
21,683.42
21,683.42
600.00
600.00
2,700.00
2,700.00
14-15
Mileage
Allowance
Changes
14-15
14-15
One-time
Expenditures
1,658,651.48
1,658,651.48
282,733.92
597,851.21
2,320,214.76
4,643,084.31
1,353,974.32
60,000.00
284,830.95
26,213.07
236,000.00
461,339.64
3,192.14
61,264.36
82,244.41
55,252.11
4,386.62
19,000.00
2,675,631.00
346,845.00
295,108.00
344,972.00
77,274.00
69,714.00
55,892.00
60,900.00
81,618.00
76,684.00
55,966.00
52,282.00
49,028.00
59,948.00
50,365.00
56,529.00
56,363.00
51,868.00
54,447.00
39,102.00
49,111.00
52,282.00
36,855.00
39,942.00
58,872.00
51,276.00
63,781.00
56,280.00
59,286.00
59,451.00
49,359.00
44,437.00
36,855.00
45,609.00
37,330.00
14-15
Proposed
Budget
25,958.42
25,958.42
3,800.00
3,444.00
4,044.00
600.00
200,000.00
202,700.00
2,700.00
155,755.00
15,515.00
4,134.00
28,006.00
5,319.00
5,582.00
(2,115.00)
4,443.00
8,335.00
9,083.00
9,546.00
(544.00)
(1,811.00)
1,657.00
7,309.00
225.00
8,339.00
2,933.00
2,117.00
3,102.00
4,068.00
863.00
855.00
(16,776.00)
(2,648.00)
354.00
6,980.00
6,020.00
(1,820.00)
7,039.00
(12,327.00)
4,279.00
855.00
9,508.00
37,330.00
14-15
Increase
(Decrease)
Campus/Dept
IX-9
FUND 181-ATHLETICS-PIC 91
181
Athletics
820
Natatorium
FUND 194 - LOCAL FF&E & REPLACEMENT
194-22
CATE
194-25
Bilingual
194-51
Major Maintenance
194-52
Vehicles
194-55
Phone
194-61
Curriculum - Elementary
194-62
Curriculum - Secondary
194-70
Districtwide-Equipment
194-72
Fine Arts-Equipment
194-73
Fine Arts-Band Uniforms
194-74
Fine Arts-Instrument Usage
194-80
Child Nutrition
194-90
Campus Start-up
TOTAL ADMINISTRATION
CURRICULUM
940
Curriculum & Staff Dev
941
Curriculum - Elementary
942
Curriculum - Secondary
918
Data and Assessment
919
Testing
920
Federal Programs
923
Dyslexia
EF
Elm Fork
SECONDARY EDUCATION
921
Academic Programs
939
Secondary Academic Program
932
Counseling
825
Community Education
ELEMENTARY EDUCATION
922
Elementary Academic Program
930
Student Services
931
Health Services
943
Driver's Education
OPERATIONS
947
Warehouse
193
Utilities
193-TG
Grounds Contract
193-CU
Custodial Contract
193-RT
Facility Rental Costs
949
Energy Management
950
M&O
951
Major Maintenance
952
Housekeeping
953
Transportation
957
Facilities
956
Construction
958
Safety and Securtiy
199-RT
Facility Rental Costs
Organization
132,453.51
95,000.00
35,000.00
25,000.00
717,757.18
132,453.51
95,000.00
35,000.00
25,000.00
717,757.18
1,529,858.73
434,164.00
139,240.67
139,240.67
1,553,608.73
509,164.00
175,000.00
24,391,063.35
38,040.66
454,141.32
38,520.60
135,053.71
136,007.55
38,000.00
64,718.80
3,800.00
116,063.00
(75,000.00)
(62,160.00)
(28,000.00)
81,500.00
70,319.14
73,253.15
15,683.00
240,755.29
175,000.00
(23,750.00)
(36,575.00)
(20,900.00)
(1,900.00)
(9,500.00)
(9,500.00)
(2,850.00)
(2,850.00)
128,249.15
116,063.00
24,489,798.35
38,040.66
475,041.32
40,420.60
144,553.71
145,507.55
38,000.00
64,718.80
3,800.00
109,500.00
73,169.14
73,253.15
15,683.00
271,605.29
(1,900.00)
(4,750.00)
132,999.15
43,973.34
20,649.56
63,626.25
448,891.51
1,078,369.00
38,790.00
8,680.00
222,920.36
25,000.00
16,758,610.66
448,891.51
1,078,369.00
38,790.00
8,680.00
222,920.36
25,000.00
16,758,610.66
46,823.34
20,649.56
65,526.25
6,931.20
2,410,026.50
13-14
Base
Budget
6,931.20
2,410,026.50
(28,000.00)
Adjustments
13-14
21,676.25
8,178,064.77
688,000.00
3,631,261.07
(2,850.00)
Changes
13-14
21,676.25
8,178,064.77
688,000.00
3,631,261.07
13-14
Original
Budget
1,529,858.73
434,164.00
717,757.18
132,453.51
95,000.00
35,000.00
25,000.00
139,240.67
175,000.00
116,063.00
24,391,063.35
38,040.66
454,141.32
38,520.60
135,053.71
136,007.55
38,000.00
64,718.80
3,800.00
81,500.00
70,319.14
73,253.15
15,683.00
240,755.29
128,249.15
43,973.34
20,649.56
63,626.25
448,891.51
1,078,369.00
38,790.00
8,680.00
222,920.36
25,000.00
16,758,610.66
6,931.20
2,410,026.50
21,676.25
8,178,064.77
688,000.00
3,631,261.07
14-15
Base
Budget
416,317.00
3,200.00
3,200.00
209,673.00
209,673.00
(140,990.00)
30,600.00
110,390.00
14-15
New
Funding
Denton ISD
2014-2015 Budget Worksheet
Departmental/Campuses
1,529,858.73
434,164.00
717,757.18
132,453.51
95,000.00
35,000.00
25,000.00
139,240.67
175,000.00
116,063.00
24,807,380.35
38,040.66
454,141.32
38,520.60
135,053.71
136,007.55
38,000.00
64,718.80
3,800.00
81,500.00
70,319.14
76,453.15
15,683.00
243,955.29
128,249.15
43,973.34
20,649.56
63,626.25
448,891.51
1,078,369.00
38,790.00
8,680.00
222,920.36
25,000.00
16,968,283.66
6,931.20
2,619,699.50
21,676.25
8,037,074.77
718,600.00
3,741,651.07
14-15
Adjusted
Budget
23,750.00
36,575.00
20,900.00
1,900.00
9,500.00
9,500.00
2,850.00
2,850.00
4,750.00
1,900.00
2,850.00
14-15
Educational
Leave
6,909.57
45,941.29
7,757.87
3,047.04
2,910.83
600.00
1,200.00
1,200.00
1,200.00
12,000.00
12,000.00
14-15
Mileage
Allowance
Changes
14-15
(21,257.40)
(21,257.40)
14-15
One-time
Expenditures
1,560,518.30
434,164.00
696,499.78
132,453.51
73,742.60
35,000.00
25,000.00
139,240.67
175,000.00
116,063.00
24,889,896.64
38,040.66
482,799.19
40,420.60
147,600.75
148,418.38
38,600.00
65,918.80
3,800.00
81,500.00
73,169.14
77,653.15
15,683.00
248,005.29
132,999.15
46,823.34
20,649.56
65,526.25
460,891.51
1,078,369.00
38,790.00
8,680.00
222,920.36
25,000.00
16,980,283.66
6,931.20
2,619,699.50
21,676.25
8,037,074.77
718,600.00
3,741,651.07
14-15
Proposed
Budget
30,659.57
(21,257.40)
(21,257.40)
498,833.29
28,657.87
1,900.00
12,547.04
12,410.83
600.00
1,200.00
7,250.00
2,850.00
4,400.00
4,750.00
1,900.00
2,850.00
221,673.00
12,000.00
209,673.00
(140,990.00)
30,600.00
110,390.00
14-15
Increase
(Decrease)
Campus/Dept
IX-10
Organization
Stadium
Summer School-ES
Summer School-Elem
Summer School-MS
Summer School-HS EOC
Summer School-Sparks
Accelerated Instruction
Total Accelerated Instruction
FUND 170 - ESD & CDC
FUND 196-SPECIAL EDUCATION-PIC23
938
Special Education
750
Districtwide
830
Deaf Ed
272
MAC Program
937
SHARS
699-05
Summer School-Sp Ed
699-01-AC
699-01-AC
699-02-AC
699-03-AC
699-06-AC
823-AC
FUND 195-STATE COMP-PIC 24, 26, 27, 28, 29, 30
195
State Compensatory Fund
005
Davis School
006
JJAEP
039
Fred Moore HS
040
Joe Dale Sparks
936
HB Single Parents Program
939
HB Regular
941
Curriculum - Elementary
AK
At Risk
917
DLL
923
Dyslexia
699-07
Summer School-HS Tuition Based
FUND 192-BILINGUAL-PIC 25
192
Bilingual Education
699-04
Summer School-Bilingual
924
Bilingual Education
FUND 190-GIFTED & TALENTED-PIC 21
190
Gifted & Talented
FUND 189-IBO PROGRAM
189-IB
Curriculum - IBO
FUND 191-FINE ARTS
191
Fine Arts
945
Fine Arts - General Fund
191-MA
Fine Arts - Mariachi
FUND 188-HIGH SCHOOL ALLOTTMENT-PIC31
188
High School Allottment
FUND 185-CAREER & TECHNOLOGY-PIC 22
934
Vocational Adm
935
Advanced Technology Center
821
(2,375.00)
1,011,189.91
42,484.00
431,453.71
(1,900.00)
74,469.71
50,000.00
264,500.00
1,008,814.91
431,453.71
42,484.00
74,469.71
50,000.00
264,500.00
1,008,814.91
131,402.95
149,087.95
5,000.00
5,000.00
131,402.95
149,087.95
12,685.00
717,497.79
3,800.00
26,350.00
2,000.00
17,505.66
28,500.00
38,898.51
1,425.00
23,750.00
226,656.35
144,956.35
81,700.00
83,766.25
186,788.51
10,000.00
471,725.00
461,725.00
91,685.20
49,329.71
40,464.44
89,794.15
1,964,022.73
14-15
Base
Budget
12,685.00
717,497.79
3,800.00
26,350.00
2,000.00
17,505.66
28,500.00
38,898.51
1,425.00
23,750.00
226,656.35
144,956.35
81,700.00
83,766.25
186,788.51
10,000.00
471,725.00
461,725.00
91,685.20
49,329.71
40,464.44
89,794.15
1,964,022.73
13-14
Base
Budget
42,484.00
(1,000.00)
(1,000.00)
(75,000.00)
Adjustments
13-14
433,353.71
(1,900.00)
(2,000.00)
131,402.95
151,087.95
76,369.71
50,000.00
264,500.00
(2,000.00)
1,000.00
(1,000.00)
2,000.00
(950.00)
(475.00)
(950.00)
(1,900.00)
(1,900.00)
(4,750.00)
(6,650.00)
(6,650.00)
(3,800.00)
(3,800.00)
(23,750.00)
Changes
13-14
11,685.00
1,000.00
5,000.00
2,000.00
717,497.79
3,800.00
26,350.00
18,455.66
28,500.00
39,848.51
1,900.00
23,750.00
228,556.35
146,856.35
81,700.00
88,516.25
186,788.51
468,375.00
1,000.00
10,000.00
479,375.00
91,685.20
53,129.71
40,464.44
93,594.15
2,062,772.73
13-14
Original
Budget
2,573.00
9,000.00
14-15
New
Funding
Denton ISD
2014-2015 Budget Worksheet
Departmental/Campuses
431,453.71
42,484.00
74,469.71
50,000.00
264,500.00
1,008,814.91
131,402.95
149,087.95
5,000.00
12,685.00
717,497.79
3,800.00
26,350.00
2,000.00
17,505.66
28,500.00
38,898.51
1,425.00
23,750.00
226,656.35
144,956.35
81,700.00
86,339.25
195,788.51
10,000.00
471,725.00
461,725.00
91,685.20
49,329.71
40,464.44
89,794.15
1,964,022.73
14-15
Adjusted
Budget
1,900.00
1,900.00
2,375.00
950.00
475.00
950.00
1,900.00
1,900.00
4,750.00
6,650.00
6,650.00
3,800.00
3,800.00
23,750.00
14-15
Educational
Leave
41,766.45
41,766.45
14,421.36
3,692.16
1,648.36
9,080.84
3,662.61
3,662.61
4,255.60
6,909.57
14-15
Mileage
Allowance
(18,402.95)
(78,294.15)
(78,294.15)
3,000.00
56,891.20
Changes
14-15
14-15
One-time
Expenditures
475,120.16
42,484.00
118,136.16
50,000.00
264,500.00
1,007,208.32
53,108.80
70,793.80
5,000.00
12,685.00
776,037.35
3,800.00
30,042.16
5,000.00
9,080.84
18,455.66
28,500.00
39,848.51
1,900.00
23,750.00
232,218.96
150,518.96
81,700.00
95,344.85
195,788.51
10,000.00
478,375.00
468,375.00
91,685.20
53,129.71
40,464.44
93,594.15
1,994,682.30
14-15
Proposed
Budget
43,666.45
43,666.45
(1,606.59)
(78,294.15)
(78,294.15)
3,692.16
3,000.00
58,539.56
950.00
475.00
9,080.84
950.00
5,562.61
5,562.61
11,578.60
9,000.00
6,650.00
6,650.00
3,800.00
3,800.00
30,659.57
14-15
Increase
(Decrease)
Campus/Dept
IX-11
Organization
Extended Day-CMS
Extended Day-N Rayzor
Extended Day-Business Office
Extended Day
Child Development Center
Educational Leave
Stipends
Reserve
Reserve
Equity Adjustments
Substitutes
Educational Leave
Elementary Leadership
Attendance Incentives
VEP
Vacation Payouts
SROs - Contract
Extra Duty
Extra Duty Substitutes
Extra Duty Substitutes
Technology Interns
Summer Help
Conditioning
Field Maintenance
Saturday School
Textbook - Summer Help
Jump Start
Lunchroom Monitors
Mileage Allowance
VOE Students
Social Security
Insurance
Unemployment
TRS - 1.5%
W/C
Total
Fund Balance
TRS On-Behalf
JW
RV
911
950
CO
FM
SS
TB
JP
LM
ML
VO
6140
6142
6145
6149
6143
ED
EL
AI
VE
VP
6219
Salaries
All Departments
Fund 171 - Pre-K Academy
171
Pre-K
171-114
Ann Windle School for Young Children
171-124
Gonzalez
171-125
Cross Oaks
170-045
170-107
170-728
170-944
170-970
32,836,863.34
248,759.00
60,106.00
308,865.00
13-14
Original
Budget
206,435.00
206,435.00
Changes
10,000.00
7,000.00
27,387.00
(44,387.00)
13-14
(138,160.00)
Adjustments
13-14
32,698,703.34
206,435.00
206,435.00
13-14
Base
Budget
10,000.00
7,000.00
27,387.00
204,372.00
60,106.00
308,865.00
32,698,703.34
206,435.00
206,435.00
14-15
Base
Budget
10,000.00
7,000.00
27,387.00
204,372.00
60,106.00
308,865.00
458,910.00
14-15
New
Funding
Denton ISD
2014-2015 Budget Worksheet
Departmental/Campuses
33,157,613.34
206,435.00
206,435.00
14-15
Adjusted
Budget
10,000.00
7,000.00
27,387.00
204,372.00
60,106.00
308,865.00
(206,435.00)
(206,435.00)
14-15
Educational
Leave
138,554.83
15,681.15
15,681.15
5,316.80
600.00
5,916.80
14-15
Mileage
Allowance
(61,089.95)
(42,687.00)
Changes
(10,000.00)
(7,000.00)
(25,687.00)
14-15
(21,257.40)
14-15
One-time
Expenditures
33,213,820.82
15,681.15
15,681.15
1,700.00
209,688.80
60,706.00
272,094.80
14-15
Proposed
Budget
515,117.48
(190,753.85)
15,681.15
(206,435.00)
14-15
Increase
(Decrease)
Campus/Dept
(10,000.00)
(7,000.00)
(25,687.00)
5,316.80
600.00
(36,770.20)
IX-12
OPERATIONS
947
Warehouse
193
Energy Management
193-TG
Grounds Contract
TECHNOLOGY
911
Data Processing
HUMAN RESOURCES
727
Human Resources
ADMINISTRATIVE SERVICES
703
Tax Office
725
Records Management
728
Adm Services
729
Purchasing Agent
730
Fixed Assets
750
District-wide Administrative
999
District-wide
ADMINISTRATION
701
Superintendent
702
Board of Education
726
Public Information
741
Foundation - Administrative
841
Foundation - Grants
743
Planning & Development
710
Publication Center - Adm
910
Publication Center
990
Communities in Schools
Organization
FUND 198 - CAMPUS
002
RHS
003
DHS
007
GHS
041
RCMS
044
SMS
045
CMS
046
MMS
047
NMS
048
HMS
049
BMMS
102
Houston
104
Lee
105
Hodge
106
McNair
107
Rayzor
108
Rivera
109
Wilson
110
Ginnings
111
Borman
112
Evers
113
W. S. Ryan
114
Ann Windle School
115
EP Rayzor
116
Pecan Creek
117
Providence
118
Hawk
119
Savannah
120
Paloma Creek
121
L. A. Nelson
122
Blanton
123
Stephens
124
PoPo & Lupe SYC
125
Cross Oaks
126
Dorothy Adkins
(406,000.00)
(232,000.00)
116,000.00
261,000.00
(116,000.00)
(3,019,404.99)
(116,000.00)
58,000.00
(58,000.00)
(116,000.00)
(58,000.00)
(116,000.00)
(58,000.00)
58,000.00
58,000.00
(58,000.00)
(464,000.00)
(58,000.00)
174,000.00
(116,000.00)
(58,000.00)
(58,000.00)
(4,382,404.99)
232,000.00
(116,000.00)
(261,000.00)
116,000.00
3,019,404.99
116,000.00
(58,000.00)
58,000.00
116,000.00
58,000.00
116,000.00
58,000.00
(58,000.00)
(58,000.00)
58,000.00
464,000.00
58,000.00
(174,000.00)
116,000.00
58,000.00
58,000.00
4,382,404.99
Changes
13-14
406,000.00
13-14
Original
Budget
Adjustments
13-14
13-14
Base
Budget
14-15
Base
Budget
23,049.00
23,049.00
1,061.68
1,061.68
23,049.00
23,049.00
1,061.68
1,021,000.00
739,000.00
58,000.00
60,000.00
44,000.00
120,000.00
14-15
Adjusted
Budget
1,061.68
1,021,000.00
739,000.00
58,000.00
60,000.00
44,000.00
120,000.00
14-15
New
Funding
Denton ISD
2014-2015 Budget Worksheet
Other Payroll Costs
14-15
Educational
Leave
14-15
Mileage
Allowance
Changes
14-15
14-15
One-time
Expenditures
23,049.00
23,049.00
1,061.68
1,061.68
1,021,000.00
739,000.00
58,000.00
60,000.00
44,000.00
120,000.00
14-15
Proposed
Budget
23,049.00
23,049.00
1,061.68
1,061.68
1,021,000.00
739,000.00
58,000.00
60,000.00
44,000.00
120,000.00
14-15
Increase
(Decrease)
Campus/Dept
IX-13
Organization
Custodial Contract
Facility Rental Costs
Energy Management
M&O
Major Maintenance
Housekeeping
Transportation
Facilities
Construction
Safety and Securtiy
Facility Rental Costs
FUND 188-HIGH SCHOOL ALLOTTMENT-PIC31
188
High School Allottment
FUND 185-CAREER & TECHNOLOGY-PIC 22
934
Vocational Adm
935
Advanced Technology Center
FUND 181-ATHLETICS-PIC 91
181
Athletics
820
Natatorium
821
Stadium
FUND 194 - LOCAL FF&E & REPLACEMENT
194-22
CATE
194-25
Bilingual
194-51
Major Maintenance
194-52
Vehicles
194-55
Phone
194-61
Curriculum - Elementary
194-62
Curriculum - Secondary
194-70
Districtwide-Equipment
194-72
Fine Arts-Equipment
194-73
Fine Arts-Band Uniforms
194-74
Fine Arts-Instrument Usage
194-80
Child Nutrition
194-90
Campus Start-up
TOTAL ADMINISTRATION
CURRICULUM
940
Curriculum & Staff Dev
941
Curriculum - Elementary
942
Curriculum - Secondary
918
Data and Assessment
919
Testing
920
Federal Programs
923
Dyslexia
EF
Elm Fork
SECONDARY EDUCATION
921
Academic Programs
939
School Operations
932
Counseling
825
Community Education
ELEMENTARY EDUCATION
922
Instructional Services
930
Student Services
931
Health Services
943
Driver's Education
193-CU
193-RT
949
950
951
952
953
957
956
958
199-RT
95,989.34
(29,000.00)
(70,989.34)
(29,000.00)
29,000.00
124,989.34
(99,989.34)
29,000.00
124,989.34
Changes
13-14
(124,989.34)
25,000.00
13-14
Original
Budget
Adjustments
13-14
25,000.00
25,000.00
25,000.00
13-14
Base
Budget
25,000.00
25,000.00
25,000.00
14-15
Base
Budget
(89,342.93)
(113,453.61)
(113,453.61)
14-15
New
Funding
Denton ISD
2014-2015 Budget Worksheet
Other Payroll Costs
(64,342.93)
(88,453.61)
(113,453.61)
25,000.00
14-15
Adjusted
Budget
14-15
Educational
Leave
14-15
Mileage
Allowance
Changes
14-15
14-15
One-time
Expenditures
(64,342.93)
(88,453.61)
(113,453.61)
25,000.00
14-15
Proposed
Budget
(89,342.93)
(113,453.61)
(113,453.61)
14-15
Increase
(Decrease)
Campus/Dept
IX-14
Summer School-ES
Summer School-Elem
Summer School-MS
Summer School-HS EOC
Summer School-Sparks
Accelerated Instruction
Total Accelerated Instruction
Salaries
All Departments
Fund 171 - Pre-K Academy
171
Pre-K
171-114
Ann Windle School for Young Children
171-124
Gonzalez
171-125
Cross Oaks
FUND 170 - ESD & CDC
170-045
Extended Day-CMS
170-107
Extended Day-N Rayzor
170-728
Extended Day-Business Office
170-944
Extended Day
170-970
Child Development Center
FUND 196-SPECIAL EDUCATION-PIC23
938
Special Education
750
Districtwide
830
Deaf Ed
272
MAC Program
937
SHARS
699-05
Summer School-Sp Ed
699-01-AC
699-01-AC
699-02-AC
699-03-AC
699-06-AC
823-AC
FUND 195-STATE COMP-PIC 24, 26, 27, 28, 29, 30
195
State Compensatory Fund
005
Davis School
006
JJAEP
039
Fred Moore HS
040
Joe Dale Sparks
936
HB Single Parents Program
939
HB Regular
941
Curriculum - Elementary
AK
At Risk
917
DLL
923
Dyslexia
699-07
Summer School-HS Tuition Based
FUND 192-BILINGUAL-PIC 25
192
Bilingual Education
699-04
Summer School-Bilingual
924
Bilingual Education
FUND 190-GIFTED & TALENTED-PIC 21
190
Gifted & Talented
FUND 189-IBO PROGRAM
189-IB
Curriculum - IBO
FUND 191-FINE ARTS
191
Fine Arts
945
Fine Arts - General Fund
191-MA
Fine Arts - Mariachi
Organization
3,987,770.94
926,241.00
389,894.00
1,316,135.00
5,914,265.65
34,185.90
9,902,036.59
926,241.00
389,894.00
1,316,135.00
69,181.46
(20,000.00)
54,185.90
69,181.46
4,185.90
(20,000.00)
14,995.56
20,000.00
13-14
Base
Budget
20,000.00
4,185.90
Adjustments
13-14
30,000.00
20,000.00
Changes
13-14
30,000.00
14,995.56
13-14
Original
Budget
9,902,036.59
926,241.00
389,894.00
1,316,135.00
69,181.46
34,185.90
4,185.90
30,000.00
14,995.56
20,000.00
14-15
Base
Budget
760,558.00
14-15
New
Funding
Denton ISD
2014-2015 Budget Worksheet
Other Payroll Costs
10,662,594.59
926,241.00
389,894.00
1,316,135.00
69,181.46
34,185.90
4,185.90
30,000.00
14,995.56
20,000.00
14-15
Adjusted
Budget
14-15
Educational
Leave
14-15
Mileage
Allowance
(6,876,676.72)
10,000.00
7,000.00
25,687.00
(189,963.24)
(389,894.00)
(537,170.24)
131,402.95
3,785,917.87
778,964.76
10,000.00
7,000.00
25,687.00
736,277.76
200,584.41
165,588.85
73,701.95
7,000.00
4,185.90
131,402.95
80,701.00
14,995.56
20,000.00
14-15
Proposed
Budget
73,701.95
7,000.00
14-15
One-time
Expenditures
50,701.00
Changes
14-15
(6,116,118.72)
10,000.00
7,000.00
25,687.00
(189,963.24)
(389,894.00)
(537,170.24)
131,402.95
131,402.95
73,701.95
7,000.00
50,701.00
14-15
Increase
(Decrease)
Campus/Dept
IX-15
TRS On-Behalf
Total
Fund Balance
ED
CW
AI
VE
VP
6219
6118
JW
RV
911
950
CO
FM
SS
TB
JP
LM
ML
VO
6140
6142
6145
6149
6143
Organization
Educational Leave
Stipends
Growth - Elementary
Growth - Secondary
Equity Adjustments
Substitutes
Educational Leave
Critical Writing Team
Attendance Incentives
VEP
Vacation Payouts
SROs - Contract
Extra Duty
Extra Duty Substitutes
Extra Duty Substitutes
Technology Interns
Summer Help
Conditioning
Field Maintenance
Saturday School
Textbook - Summer Help
Jump Start
Lunchroom Monitors
Mileage Allowance
VOE Students
Social Security
Insurance
Unemployment
TRS - 1.5%
W/C
Adjustments
Changes
20,800.00
15,846,383.09
20,800.00
11,559,967.44
25,256,699.55
25,256,699.55
8,000,000.00
140,000.00
140,000.00
8,000,000.00
250,000.00
250,000.00
2,067,576.54
1,926,186.60
13-14
Base
Budget
14,700.00
100,000.00
43,966.00
60,000.00
442,767.36
405,650.00
75,000.00
75,000.00
50,000.00
56,000.00
15,000.00
2,700.00
28,000.00
10,000.00
36,000.00
125,000.00
4,286,415.65
(897,050.00)
(730,800.00)
13-14
13-14
14,700.00
100,000.00
43,966.00
60,000.00
442,767.36
405,650.00
75,000.00
75,000.00
50,000.00
56,000.00
15,000.00
2,700.00
28,000.00
10,000.00
36,000.00
125,000.00
2,067,576.54
1,926,186.60
897,050.00
730,800.00
13-14
Original
Budget
25,256,699.55
8,000,000.00
20,800.00
15,846,383.09
140,000.00
250,000.00
14,700.00
100,000.00
43,966.00
60,000.00
442,767.36
405,650.00
75,000.00
75,000.00
50,000.00
56,000.00
15,000.00
2,700.00
28,000.00
10,000.00
36,000.00
125,000.00
2,067,576.54
1,926,186.60
14-15
Base
Budget
3,506,711.07
2,575,054.00
1,710,496.00
104,000.00
14-15
New
Funding
Denton ISD
2014-2015 Budget Worksheet
Other Payroll Costs
28,763,410.62
8,000,000.00
140,000.00
1,710,496.00
20,800.00
18,421,437.09
250,000.00
14,700.00
100,000.00
43,966.00
60,000.00
442,767.36
405,650.00
75,000.00
75,000.00
50,000.00
56,000.00
15,000.00
2,700.00
28,000.00
10,000.00
36,000.00
125,000.00
2,067,576.54
1,926,186.60
104,000.00
14-15
Adjusted
Budget
14-15
Educational
Leave
14-15
Mileage
Allowance
(3,291,804.78)
(20,800.00)
(2,886,037.49)
30,000.00
(154,200.00)
5,781,000.00
(50,000.00)
63,000.00
21,000.00
20,000.00
(1,439.00)
(267,576.54)
(1,430,345.23)
Changes
14-15
14-15
One-time
Expenditures
25,471,605.84
8,000,000.00
15,535,399.60
30,000.00
95,800.00
5,781,000.00
140,000.00
1,710,496.00
56,000.00
15,000.00
2,700.00
28,000.00
10,000.00
36,000.00
125,000.00
35,700.00
120,000.00
42,527.00
60,000.00
505,767.36
405,650.00
75,000.00
75,000.00
1,800,000.00
495,841.37
104,000.00
14-15
Proposed
Budget
214,906.29
1,710,496.00
(20,800.00)
(310,983.49)
30,000.00
(154,200.00)
5,781,000.00
(50,000.00)
63,000.00
21,000.00
20,000.00
(1,439.00)
(267,576.54)
(1,430,345.23)
104,000.00
14-15
Increase
(Decrease)
Campus/Dept
IX-16
OPERATIONS
193-947
Warehouse
193
Energy Management
193-TG
Grounds Contract
193-CU
Custodial Contract
193-RT
Facility Rental Costs
949
Energy Management
950
M&O
951
Major Maintenance
952
Housekeeping
953
Transportation
957
Facilities
956
Construction
958
Safety and Securtiy
199-RT
Facility Rental Costs
TECHNOLOGY
911
Data Processing
HUMAN RESOURCES
727
Human Resources
ADMINISTRATIVE SERVICES
703
Tax Office
725
Records Management
728
Adm Services
729
Purchasing Agent
730
Fixed Assets
750
District-wide Administrative
999
District-wide
ADMINISTRATION
701
Superintendent
702
Board of Education
726
Public Information
741
Foundation - Administrative
841
Foundation - Grants
743
Planning & Development
710
Publication Center - Adm
910
Publication Center
990
Communities in Schools
Organization
FUND 198 - CAMPUS
002
RHS
003
DHS
007
GHS
041
RCMS
044
SMS
045
CMS
046
MMS
047
NMS
048
HMS
049
BMMS
102
Houston
104
Lee
105
Hodge
106
McNair
107
Rayzor
108
Rivera
109
Wilson
110
Ginnings
111
Borman
112
Evers
113
W. S. Ryan
114
Ann Windle School
115
EP Rayzor
116
Pecan Creek
117
Providence
118
Hawk
119
Savannah
120
Paloma Creek
121
L. A. Nelson
122
Blanton
123
Stephens
124
PoPo & Lupe SYC
125
Cross Oaks
126
Dorothy Adkins
4,436,720.52
3,415,756.47
7,852,476.99
3,415,756.47
7,852,476.99
2,318,967.50
2,318,967.50
645,082.31
4,436,720.52
2,318,967.50
2,318,967.50
645,082.31
1,202,875.64
663,065.78
663,065.78
1,202,875.64
29,065.53
56,586.38
29,065.53
56,586.38
45,951.99
979,214.18
177,709.47
195,920.09
32,648.79
195,920.09
32,648.79
45,951.99
979,214.18
177,709.47
348,844.99
348,844.99
92,307,954.86
13-14
Base
Budget
92,307,954.86
Adjustments
13-14
8,477,035.32
6,883,692.46
7,632,502.16
3,732,482.42
3,477,207.28
3,435,880.37
3,629,189.64
3,772,450.65
3,527,731.19
250,636.90
2,409,685.75
2,408,600.92
2,621,280.57
2,259,174.39
2,566,777.54
2,123,599.79
2,290,274.85
2,338,628.55
1,902,238.85
2,143,971.46
2,316,793.58
2,920.56
2,339,787.99
2,587,640.93
1,920,405.18
2,338,965.57
2,186,278.93
2,503,550.85
2,231,989.33
2,324,455.31
1,893,950.19
730.14
1,777,445.24
Changes
13-14
8,477,035.32
6,883,692.46
7,632,502.16
3,732,482.42
3,477,207.28
3,435,880.37
3,629,189.64
3,772,450.65
3,527,731.19
250,636.90
2,409,685.75
2,408,600.92
2,621,280.57
2,259,174.39
2,566,777.54
2,123,599.79
2,290,274.85
2,338,628.55
1,902,238.85
2,143,971.46
2,316,793.58
2,920.56
2,339,787.99
2,587,640.93
1,920,405.18
2,338,965.57
2,186,278.93
2,503,550.85
2,231,989.33
2,324,455.31
1,893,950.19
730.14
1,777,445.24
13-14
Original
Budget
7,852,476.99
3,415,756.47
4,436,720.52
2,318,967.50
2,318,967.50
645,082.31
1,202,875.64
45,951.99
979,214.18
177,709.47
663,065.78
29,065.53
56,586.38
195,920.09
32,648.79
348,844.99
92,307,954.86
8,477,035.32
6,883,692.46
7,632,502.16
3,732,482.42
3,477,207.28
3,435,880.37
3,629,189.64
3,772,450.65
3,527,731.19
250,636.90
2,409,685.75
2,408,600.92
2,621,280.57
2,259,174.39
2,566,777.54
2,123,599.79
2,290,274.85
2,338,628.55
1,902,238.85
2,143,971.46
2,316,793.58
2,920.56
2,339,787.99
2,587,640.93
1,920,405.18
2,338,965.57
2,186,278.93
2,503,550.85
2,231,989.33
2,324,455.31
1,893,950.19
730.14
1,777,445.24
14-15
Base
Budget
14-15
New
Funding
Denton ISD
2014-2015 Budget Worksheet
Salaries
7,852,476.99
3,415,756.47
4,436,720.52
2,318,967.50
2,318,967.50
645,082.31
1,202,875.64
45,951.99
979,214.18
177,709.47
663,065.78
29,065.53
56,586.38
195,920.09
32,648.79
348,844.99
92,307,954.86
8,477,035.32
6,883,692.46
7,632,502.16
3,732,482.42
3,477,207.28
3,435,880.37
3,629,189.64
3,772,450.65
3,527,731.19
250,636.90
2,409,685.75
2,408,600.92
2,621,280.57
2,259,174.39
2,566,777.54
2,123,599.79
2,290,274.85
2,338,628.55
1,902,238.85
2,143,971.46
2,316,793.58
2,920.56
2,339,787.99
2,587,640.93
1,920,405.18
2,338,965.57
2,186,278.93
2,503,550.85
2,231,989.33
2,324,455.31
1,893,950.19
730.14
1,777,445.24
14-15
Adjusted
Budget
14-15
Educational
Leave
14-15
Mileage
Allowance
69,333.23
3,171,151.11
89,361.09
69,333.23
(244,605.36)
89,361.09
4,686,104.36
54,336.65
1,129,184.63
54,336.65
(3,307,535.89)
(3,166,372.63)
172,737.65
2,288,114.69
2,288,114.69
899,636.64
172,737.65
(30,852.81)
(30,852.81)
254,554.33
63,421.64
1,300,698.43
63,421.64
97,822.79
637,381.76
238,824.74
49,582.89
348,974.13
100,063,189.41
9,516,133.12
7,427,848.77
7,583,491.35
3,854,284.90
3,510,596.81
3,618,696.83
3,339,934.23
3,815,399.68
3,559,907.25
3,172,386.92
2,297,133.65
2,338,488.22
2,653,175.38
2,350,658.61
2,734,062.78
2,238,800.38
2,492,233.34
2,374,535.70
1,856,458.49
2,125,173.04
2,270,878.03
702,445.30
2,405,401.62
2,809,616.09
2,246,147.36
2,352,772.29
2,176,738.89
2,286,768.72
2,300,439.24
2,484,778.39
2,049,060.52
1,235,842.09
1,882,901.42
14-15
Proposed
Budget
52,976.65
1,031,885.05
152,415.09
14-15
One-time
Expenditures
7,024.66
52,670.87
(25,294.38)
(25,684.02)
(29,065.53)
(56,586.38)
42,904.65
16,934.10
129.14
7,755,234.55
1,039,097.80
544,156.31
(49,010.81)
121,802.48
33,389.53
182,816.46
(289,255.41)
42,949.03
32,176.06
2,921,750.02
(112,552.10)
(70,112.70)
31,894.81
91,484.22
167,285.24
115,200.59
201,958.49
35,907.15
(45,780.36)
(18,798.42)
(45,915.55)
699,524.74
65,613.63
221,975.16
325,742.18
13,806.72
(9,540.04)
(216,782.13)
68,449.91
160,323.08
155,110.33
1,235,111.95
105,456.18
Changes
14-15
(3,166,372.63)
89,361.09
69,333.23
(244,605.36)
54,336.65
(3,307,535.89)
172,737.65
(30,852.81)
(30,852.81)
254,554.33
63,421.64
97,822.79
7,024.66
52,670.87
(25,294.38)
(25,684.02)
(29,065.53)
(56,586.38)
42,904.65
16,934.10
129.14
7,755,234.55
1,039,097.80
544,156.31
(49,010.81)
121,802.48
33,389.53
182,816.46
(289,255.41)
42,949.03
32,176.06
2,921,750.02
(112,552.10)
(70,112.70)
31,894.81
91,484.22
167,285.24
115,200.59
201,958.49
35,907.15
(45,780.36)
(18,798.42)
(45,915.55)
699,524.74
65,613.63
221,975.16
325,742.18
13,806.72
(9,540.04)
(216,782.13)
68,449.91
160,323.08
155,110.33
1,235,111.95
105,456.18
14-15
Increase
(Decrease)
Campus/Dept
IX-17
Organization
FUND 195-STATE COMP-PIC 24, 26, 27, 28, 29, 30
195
State Compensatory Fund
005
Davis School
006
JJAEP
039
Fred Moore HS
040
Joe Dale Sparks
FUND 192-BILINGUAL-PIC 25
192
Bilingual Education
699-04
Summer School-Bilingual
924
Bilingual Education
FUND 190-GIFTED & TALENTED-PIC 21
190
Gifted & Talented
FUND 189-IBO PROGRAM
189-IB
Curriculum - IBO
FUND 191-FINE ARTS
191
Fine Arts
945
Fine Arts - General Fund
191-MA
Fine Arts - Mariachi
FUND 188-HIGH SCHOOL ALLOTTMENT-PIC31
188
High School Allottment
FUND 185-CAREER & TECHNOLOGY-PIC 22
934
Vocational Adm
935
Advanced Technology Center
FUND 181-ATHLETICS-PIC 91
181
Athletics
820
Natatorium
821
Stadium
FUND 194 - LOCAL FF&E & REPLACEMENT
194-22
CATE
194-25
Bilingual
194-51
Major Maintenance
194-52
Vehicles
194-55
Phone
194-61
Curriculum - Elementary
194-62
Curriculum - Secondary
194-70
Districtwide-Equipment
194-72
Fine Arts-Equipment
194-73
Fine Arts-Band Uniforms
194-74
Fine Arts-Instrument Usage
194-80
Child Nutrition
194-90
Campus Start-up
TOTAL ADMINISTRATION
CURRICULUM
940
Curriculum & Staff Dev
941
Curriculum - Elementary
942
Curriculum - Secondary
918
Data and Assessment
919
Testing
920
Federal Programs
923
Dyslexia
EF
Elm Fork
SECONDARY EDUCATION
921
Academic Programs
939
School Operations
932
Counseling
825
Community Education
ELEMENTARY EDUCATION
922
Instructional Services
930
Student Services
931
Health Services
943
Driver's Education
7,475,245.73
28,113.02
28,113.02
28,113.02
2,927,749.53
2,927,749.53
7,475,245.73
28,113.02
2,927,749.53
1,765,623.76
2,927,749.53
1,765,623.76
288,638.94
152,993.54
288,638.94
152,993.54
152,993.54
1,462,165.42
152,993.54
1,462,165.42
3,766,516.26
28,610.63
3,795,126.89
1,825,533.37
1,825,533.37
3,766,516.26
28,610.63
3,795,126.89
1,825,533.37
1,825,533.37
15,356,018.85
1,441,421.91
1,441,421.91
15,356,018.85
198,948.62
411,083.52
402,644.79
71,549.93
164,771.73
130,569.51
61,853.81
340,456.98
310,879.59
36,397.88
687,734.45
198,948.62
411,083.52
402,644.79
71,549.93
164,771.73
130,569.51
61,853.81
340,456.98
310,879.59
36,397.88
687,734.45
544,394.27
544,394.27
Adjustments
Changes
13-14
Base
Budget
124,869.08
306,496.84
113,028.35
13-14
13-14
124,869.08
306,496.84
113,028.35
13-14
Original
Budget
28,113.02
7,475,245.73
28,113.02
2,927,749.53
2,927,749.53
1,765,623.76
288,638.94
152,993.54
152,993.54
1,462,165.42
3,766,516.26
28,610.63
3,795,126.89
1,825,533.37
1,825,533.37
15,356,018.85
1,441,421.91
198,948.62
411,083.52
402,644.79
71,549.93
164,771.73
130,569.51
61,853.81
340,456.98
310,879.59
36,397.88
687,734.45
544,394.27
124,869.08
306,496.84
113,028.35
14-15
Base
Budget
14-15
New
Funding
Denton ISD
2014-2015 Budget Worksheet
Salaries
28,113.02
7,475,245.73
28,113.02
2,927,749.53
2,927,749.53
1,765,623.76
288,638.94
152,993.54
152,993.54
1,462,165.42
3,766,516.26
28,610.63
3,795,126.89
1,825,533.37
1,825,533.37
15,356,018.85
1,441,421.91
198,948.62
411,083.52
402,644.79
71,549.93
164,771.73
130,569.51
61,853.81
340,456.98
310,879.59
36,397.88
687,734.45
544,394.27
124,869.08
306,496.84
113,028.35
14-15
Adjusted
Budget
14-15
Educational
Leave
14-15
Mileage
Allowance
562,294.36
737,515.75
590,407.38
737,515.75
4,271,460.51
865,335.01
9,799.35
2,782,962.92
(3,203,785.22)
837,221.99
2,773,163.57
9,799.35
(144,786.61)
1,907,117.52
349,969.52
154,068.35
154,068.35
1,179,137.86
(154,585.96)
141,493.76
61,330.58
1,074.81
1,074.81
(283,027.56)
2,559,070.07
1,527,840.37
4,086,910.44
32,839.16
1,945,957.19
(1,207,446.19)
1,499,229.74
291,783.55
1,913,118.03
12,496,090.86
1,477,069.14
304,948.35
413,484.64
395,684.58
72,618.52
159,551.30
130,781.75
344,897.68
285,641.07
37,683.04
668,221.79
538,864.05
124,537.61
298,031.26
116,295.18
14-15
Proposed
Budget
87,584.66
14-15
One-time
Expenditures
32,839.16
120,423.82
(2,859,927.99)
35,647.23
105,999.73
2,401.12
(6,960.21)
1,068.59
(5,220.43)
212.24
(61,853.81)
4,440.70
(25,238.52)
1,285.16
(19,512.66)
(5,530.22)
(331.47)
(8,465.58)
3,266.83
Changes
14-15
562,294.36
737,515.75
(3,203,785.22)
837,221.99
9,799.35
(144,786.61)
(154,585.96)
141,493.76
61,330.58
1,074.81
1,074.81
(283,027.56)
(1,207,446.19)
1,499,229.74
291,783.55
32,839.16
120,423.82
87,584.66
(2,859,927.99)
35,647.23
105,999.73
2,401.12
(6,960.21)
1,068.59
(5,220.43)
212.24
(61,853.81)
4,440.70
(25,238.52)
1,285.16
(19,512.66)
(5,530.22)
(331.47)
(8,465.58)
3,266.83
14-15
Increase
(Decrease)
Campus/Dept
IX-18
Educational Leave
Stipends
Growth - Elementary
Growth - Secondary
Equity Adjustments
Substitutes
Educational Leave
Critical Writing Team
Attendance Incentives
VEP
Vacation Payouts
SROs - Contract
Extra Duty
Extra Duty Substitutes
Extra Duty Substitutes
Technology Interns
Summer Help
Conditioning
Field Maintenance
Saturday School
Textbook - Summer Help
Jump Start
Lunchroom Monitors
Mileage Allowance
VOE Students
Social Security
Insurance
Unemployment
TRS - 1.5%
W/C
Total
Fund Balance
TRS On-Behalf
JW
RV
911
950
CO
FM
SS
TB
JP
LM
ML
VO
6140
6142
6145
6149
6143
ED
CW
AI
VE
VP
6219
Salaries
All Departments
Fund 171 - Pre-K Academy
171
Pre-K
171-114
Ann Windle School for Young Children
171-124
Gonzalez
171-125
Cross Oaks
FUND 170 - ESD & CDC
170-045
Extended Day-CMS
170-107
Extended Day-N Rayzor
170-728
Extended Day-Business Office
170-944
Extended Day
170-970
Child Development Center
FUND 196-SPECIAL EDUCATION-PIC23
938
Special Education
750
Districtwide
830
Deaf Ed
272
MAC Program
937
SHARS
699-05
Summer School-Sp Ed
Summer School-ES
Summer School-Elem
Summer School-MS
Summer School-HS EOC
Summer School-Sparks
Accelerated Instruction
Total Accelerated Instruction
699-01-AC
699-01-AC
699-02-AC
699-03-AC
699-06-AC
823-AC
Organization
HB Single Parents Program
HB Regular
Curriculum - Elementary
At Risk
DLL
Dyslexia
Summer School-HS Tuition Based
936
939
941
AK
917
923
699-07
150,563,614.98
1,439,871.63
1,439,871.63
276,653.04
335,001.50
611,654.54
150,563,614.98
1,439,871.63
1,439,871.63
276,653.04
335,001.50
611,654.54
21,098,811.88
7,531,471.77
13-14
Base
Budget
21,098,811.88
Adjustments
13-14
21,098,811.88
Changes
13-14
21,098,811.88
7,531,471.77
13-14
Original
Budget
150,563,614.98
1,439,871.63
1,439,871.63
276,653.04
335,001.50
611,654.54
21,098,811.88
21,098,811.88
7,531,471.77
14-15
Base
Budget
14-15
New
Funding
Denton ISD
2014-2015 Budget Worksheet
Salaries
150,563,614.98
1,439,871.63
1,439,871.63
276,653.04
335,001.50
611,654.54
21,098,811.88
21,098,811.88
7,531,471.77
14-15
Adjusted
Budget
14-15
Educational
Leave
14-15
Mileage
Allowance
53,195.19
59,358.92
53,195.19
59,358.92
3,214,339.90
(925,565.19)
514,306.44
(1,439,871.63)
12,987.33
(67,253.67)
16,552.24
(37,714.10)
153,777,954.88
514,306.44
514,306.44
12,987.33
209,399.37
351,553.74
573,940.44
20,260,577.90
62,147.75
62,147.75
(838,233.98)
4,888,825.60
15,309,604.55
(16,209,986.28)
15,309,604.55
7,463,726.03
706,679.56
(67,745.74)
179,773.71
14-15
Proposed
Budget
706,679.56
14-15
One-time
Expenditures
179,773.71
Changes
14-15
3,214,339.90
(925,565.19)
514,306.44
(1,439,871.63)
12,987.33
(67,253.67)
16,552.24
(37,714.10)
(838,233.98)
62,147.75
(16,209,986.28)
15,309,604.55
(67,745.74)
53,195.19
59,358.92
706,679.56
179,773.71
14-15
Increase
(Decrease)
Campus/Dept
Denton ISD
Summary of Budget Changes
2014-2015
Request #
R15-19-1
R15-21-4
R15-21-5
R15-42-1
R15-43-1
R15-43-2
R15-14-1
R15-14-1
R15-14-1
Recommended
Amount
58,000.00
60,000.00
44,000.00
739,000.00
120,000.00
(30,000.00)
30,000.00
30,000.00
30,000.00
871,000.00
R15-21-2
R15-43-3
R15-43-4
R15-14-1
R15-14-1
R15-14-1
R-15-50-1
R15-51-1
15-52-1
R15-40-4
R15-2-1
R15-45-3
R15-45-1
R15-45-2
R15-45-3
R15-44-1
R15-44-1
R15-26-1
R15-23-1,2,3
R15-23-4,5,6
R14-21-6
R15-28-1
R15-2-4,5,7
R15-2-5
210,000.00
60,000.00
(420,000.00)
90,000.00
60,000.00
90,000.00
60,000.00
60,000.00
Description
PERSONNEL
Elementary
Borman - IB World Language Teacher - 1 FTE
Special Education - PPCD - Teacher - 1 FTE
Special Education - PPCD - Paras - 2 FTEs
Dorothy Adkins Elementary School
PreK Staffing - 2 FTEs
Elementary Staffing - (.5) FTE
Borman - ESL Support - .5 FTE
Wilson - ESL Support - .5 FTE
WS Ryan - ESL Support - .5 FTE
Total Elementary
Middle School
NMS - Special Education - 1 FTEs
Middle School Staffing - (8) FTEs
Middle School Aides - 3 FTEs
RCMS - ESL Support - 1 FTE
BMMS - ESL Support - 1.5 FTE
SMS - ESL Support - 1 FTE
NMS - Asst Orchestra Director - 1 FTE
360,000.00
Total Middle School
540,000.00
60,000.00
120,000.00
High School
RHS - Special Education - 2 FTEs
GHS - Special Education - ALS - 2 Paras
High School Staffing - 5.5 FTEs
High School Staffing - 9 FTEs
DHS - ESL Support - 1 FTE
RHS - ESL Support - 2 FTEs
494,000.00
720,000.00
Total High School
134,000.00
1,080,000.00
(360,000.00)
R15-21-2
R15-21-3
R15-43-5
R15-43-5
R15-14-1
R15-14-1
Requested
Amount
120,000.00
44,000.00
330,000.00
Total Secondary Personnel
Other Personnel
2014-2015 Salary Compensation Plan
TRS - Placeholder from revenue on Template
13-14 Payroll Cost Saving
Administrative Services - Adjust Buyer to Assistant Purchasing Agent
Opertations - Salary Decrease - Contract Services
Operations - Transportation - Upgrade Supervisor to Manager
Technology - Data Processing - 2 FTEs
Technology - Help Desk Support - 1 FTE
Technology - SharePoint Position
2,880,558.00
1,710,496.00
(2,000,000.00)
1,061.68
(123,453.61)
10,000.00
75,366.00
37,683.00
(90,000.00)
1,000,000.00
2,501,711.07
1,000,000.00
Total Other Personnel
3,506,711.07
2,290,000.00
Total Personnel
31,020.00
3,444.00
200,000.00
1,422.00
1,151.00
9,000.00
3,200.00
(140,990.00)
17,160.00
NON-PERSONNEL
14-15 Per Pupil Allotment - Increase for projected enrollment for 90%
14-15 Per Pupil Allotment - Increase for projected enrollment for 10%
14-15 Per Pupil Allotment - Additional for projected growth at 6%
14-15 Per Pupil Allotment - Growth in Free & Reduced
14-15 Per Pupil Allotment - Growth in LEP
Curriculum & Instruction - Communities in Schools
Curriculum & Instruction - EXPO - Myers
Curriculum & Instruction - EXPO - Adkins
Curriculum & Instruction - IB DHS - DP Testing - 12 additiional students
Academic Programs - Safe Schools Bully & Tracking Alert
Operations - Utility Costs
Operations - BMMS - Grounds
IX-19
Denton ISD
Summary of Budget Changes
2014-2015
Request #
R15-2-3
Recommended
Amount
209,673.00
335,080.00
R15-2-7
110,390.00
R15-2-5
13,440.00
123,830.00
Requested
Amount
Description
Operations - TD Contract Increase
Transportation - Fuel contingency
Replacement Cycle - Transportation
Replacement Cycle - Major Maintenance
Replacement Cycle - Technology
Replacement Cycle - Districtwide Equipment
0.00
Total Non-Personnel
Dorothy Adkins Elementary School
Operations - Custodial - SSC Contract
Districtwide - Property Insurance
Operations - Grounds Contract
Operations - Utility Costs
0.00
Total Dorothy Adkins Elementary School
Self-funded Programs
0.00
0.00
Total Self-funded Programs
14/15 One Time Adjustments
Fine Arts - RHS - UIL Area Marching Contest (RHS > 5A & GHS > 4A)
Fine Arts - DHS - UIL Area Marching Contest (RHS > 5A & GHS > 4A)
Fine Arts - GHS - UIL Area Marching Contest (RHS > 5A & GHS > 4A)
GHS Drums
(21,257.40)
(21,257.40)
0.00
Total 14/15 One Time Adjustments
437,652.60
0.00
Total Non-Personnel and Other
3,944,363.67
2,290,000.00
0.00
Total Changes
Difference
207,766,171.34
1,000,000.00
208,766,171.34
Revenue
Total Proposed Revenue Budget
Assigned Fund Balance for Opening of Adkins Elementary School
2014-2015 Proposed Revenue Budget
208,657,177.87
(138,160.00)
208,519,017.87
Expenses
2013-2014 Final Budget
2013-2014 Adjustments
2014-2015 Base Budget
3,506,711.07
437,652.60
3,944,363.67
212,463,381.54
(3,697,210.20)
Changes to Payroll Cost
Changes to Non-Payroll Budgets
Total Changes
2014-2015 Proposed Expenditure Budget
Net Revenue less Expenditures
IX-20
Denton ISD
Basic Elementary School Staffing
Dorothy Adkins Elementary School
Projected Enrollment as of 3/30/14
Request #
FTE
1.00
1.00
1.00
1.00
1.00
0.50
1.00
1.00
274
PROFESSIONAL
Principal
Assistant Principal
Administrative Intern
Counselor
Librarian
Nurse
EXPO
Art
Music
7.50
BUDGET
81,000.00
0.00
63,000.00
63,000.00
63,000.00
63,000.00
29,000.00
58,000.00
58,000.00
478,000.00
Special Education
Existing Staff
0.00
0.50
0.50
1.00
0.50
0.50
0.50
2.50
0.00
Bilingual
Bilingual - ESL
29,000.00
29,000.00
State Comp
Reading Recovery
3-5 Reading
Math
Dyslexia
58,000.00
29,000.00
29,000.00
29,000.00
145,000.00
Teachers
Elementary School Growth Position
Orchestra
0.00
10.50
Total Professional Staff
1.00
1.00
1.00
PARA-PROFESSIONAL
Campus Tech
Secretary
Receptionist
Library Aide
3.00
Existing Staff
0.00
0.00
0.00
652,000.00
29,000.00
29,000.00
29,000.00
0.00
87,000.00
3.00
Total Para-Professional Staff
87,000.00
13.50
Total Elementary School Staff
739,000.00
IX-21