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Brownsville Independent School Brownsville Independent School DistrictDistrict
June 30, 2006June 30, 2006
Presentation on the Texas Education AgencyPresentation on the Texas Education Agency
School School FIRSTFIRST
FFinancial inancial
IIntegrityntegrity
RRating ating
SSystem ofystem of
TTexasexas
22
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33
Table of ContentsTable of ContentsPage #Page #
FIRST RatingFIRST Rating 55
FIRST BackgroundFIRST Background 66
New FIRST RequirementsNew FIRST Requirements 77
FIRST Rating SystemFIRST Rating System 88
FIRST Indicators #1 to #21FIRST Indicators #1 to #21 9 – 119 – 11
FIRST RatiosFIRST Ratios 1212
DisclosuresDisclosures 13 - 3013 - 30
44
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55
The Brownsville The Brownsville Independent Independent
School District School District
earned aearned a““Superior AchievementSuperior Achievement ” ”
rating.rating.
66
School FIRST BackgroundSchool FIRST Background
Senate Bill 218 of the 77th Legislature (2001) authorized the implementation of a financial accountability rating system.
Rating is for BISD’s fiscal year ended June 30, 2006.
The Texas Education Agency rated every school district on twenty-one indicators.
Official results were released Friday, August 17, 2007.
77
New FIRST RequirementsNew FIRST RequirementsTitle 19 Texas Administrative code Chapter 109, Budgeting, Title 19 Texas Administrative code Chapter 109, Budgeting,
Accounting, and Auditing Subchapter AA require the following:Accounting, and Auditing Subchapter AA require the following:
Prepare and distribute an annual financial management Prepare and distribute an annual financial management report report
Disclose the current Superintendent’s ContractDisclose the current Superintendent’s Contract A summary schedule of total reimbursements received by A summary schedule of total reimbursements received by
the superintendent and each board memberthe superintendent and each board member A summary schedule for the fiscal year of the dollar A summary schedule for the fiscal year of the dollar
amount of outside compensation and/or fees received by amount of outside compensation and/or fees received by the superintendentthe superintendent
A summary schedule of the total dollar amount of gifts A summary schedule of the total dollar amount of gifts received by executive officers and board membersreceived by executive officers and board members
A summary schedule of total dollar amount of business A summary schedule of total dollar amount of business transactions between board members and the school transactions between board members and the school district district
88
School FIRST Rating School FIRST Rating SystemSystem
Rating is determined by the number of Rating is determined by the number of indicators answered “Failed”.indicators answered “Failed”.
Superior AchievementSuperior Achievement 0 - 20 - 2
Above Standard Above Standard AchievementAchievement
3 - 43 - 4
Standard AchievementStandard Achievement 5 - 65 - 6
Substandard AchievementSubstandard Achievement 7+ or NO to one 7+ or NO to one default indicatordefault indicator
99
BROWNVILLE INDEPENDENT SCHOOL DISTRICTFinancial Integrity Rating System of Texas (FIRST)For Fiscal Year Ended June 30, 2006“Superior Rating”
Indicator # Indicator Description FY 04-05 FY 05-06
1Was The Total Fund Balance Less Reserved Fund Balance Greater Than Zero In The General Fund?
Passed Passed
2
Were There No Disclosures In The Annual Financial Report And/Or Other Sources Of Information Concerning Default On Bonded Indebtedness Obligations?
Passed Passed
3
Was the Annual Financial Report Filed Within One Month After November 27th Or January 28th Depending Upon The District’s Fiscal Year End Date (June 30th or August 31)
Passed Passed
4Was There An Unqualified Opinion In The Annual Financial Report?
Passed Passed
5Did The Annual Financial Report Not Disclose Any Instances(s) Of Material Weaknesses In Internal Controls?
Passed Passed
6Was The Percent Of Total Tax Collections (Including Delinquent) Greater Than 96%?
Failed Passed
7
Did The Comparisons Of PEIMS Data To Like Information In Annual Financial Report Result In An Aggregate Variance Of Less Than 4 Percent Of Expenditures Per Fund Type (Data Quality Measure)?
Passed Passed
1010
Indicator # Indicator Description FY 04-05 FY 05-06
8Were Debt Related Expenditures (Net Of IFA And/Or EDA Allotment)< $770.00 Per Student?
Passed Passed
9Was There No Disclosure In The Annual Financial Report Of Material Noncompliance?
Passed Passed
10Did The District Have Full Accreditation Status In Relation To Financial Management Practices?
Passed Passed
11Was The Percent Of Operating Expenditures Expended For Instruction More Than 54%?
Passed Passed
12
Was The Aggregate Of Budgeted Expenditures And Other Uses Less Than The Aggregate Of Total Revenues, Other Resources And Fund Balance In The General Fund?
Passed Passed
13
If The District’s Aggregate Fund Balance In The General Fund And Capital Projects Fund Was Less Than Zero, Were Construction Projects Adequately Financed?
Passed Passed
14Was The Ratio Of Cash And Investments To Deferred Revenues In The General Fund = Or > 1:1?
Passed Passed
BROWNVILLE INDEPENDENT SCHOOL DISTRICTFinancial Integrity Rating System of Texas (FIRST)For Fiscal Year Ended June 30, 2006“Superior Rating”
1111
Indicator # Indicator Description FY 04-05 FY 05-06
15Was The Administrative Cost Ratio Less Than The Standard In State Law?
Passed Passed
16Was The Ratio Of Students To Teachers Within The Ranges Shown Below According To District Size?
Passed Passed
17Was The Ratio Of Students To Total Staff Within The Ranges Shown Below According To District Size?
Passed Passed
18
Was The Total Fund Balance In The General Fund More Than 50% And Less Than 150% Of Optimum According To The Fund Balance And Cash Flow Calculation Worksheet In The Annual Finance Report?
Failed Failed
19Was The Decrease In Undesignated Unreserved Fund Balance <20% Over Two Fiscal Years?
Passed Passed
20Was The Aggregate Total Of Cash And Investments In The General Fund More Than $0?
Passed Passed
21Were Investment Earnings In All Funds More Than $15 Per Student?
Passed Passed
BROWNVILLE INDEPENDENT SCHOOL DISTRICTFinancial Integrity Rating System of Texas (FIRST)For Fiscal Year Ended June 30, 2006“Superior Rating”
1212
Indicator 16 Ranges for Ratios
Indicator 17Ranges for
Ratios
District Size - Number of Students
BetweenLow High
District Size - Number of Students
BetweenLow High
< 500 7 22 < 500 4 14
500-999 10 22 500-999 5.5 14
1000-4999 11.5 22 1000-4999 6 14
5000-9999 13 22 5000-9999 6.5 14
=> 10000 13.5 22 => 10000 6.6 14
Ratios for Indicators #16 and #17
1313
Disclosure #1Disclosure #1
Current Superintendent’s Current Superintendent’s ContractContract
1414
1515
1616
1717
1818
1919
2020
2121
2222
2323
Disclosure #2Disclosure #2
Summary of Total Summary of Total Reimbursements received by Reimbursements received by
Superintendent and Board Superintendent and Board MembersMembers
2424
Summary of Reimbursements/Expenditures for Superintendent and Board Members
For the Twelve-month Period
Ended June 30, 2006
Description Hector
Gonzales Michael Zolkoski
Pat Lehmann
Eliceo Muñoz
Enrique Escobedo
Susan Galvan
Rolando Aguilar
Joe Colunga
Herman Powers
Lodging $ - $ 3,297 $ 2,587 $ 2,894 $ 1,508 $ 1,848 $ 2,054 $ 658 $ 1,858
Meals - 1,221 1,210 915 560 679 788 195 312
Motor Fuel - 46 - -
-
- 44 - -
Other - 3,007 1,625 1,155 1,310 1,425 1,775 805 890
Transportation 375 3,899 1,645 2,868 1,710 1,406 1,998 319 1,027
Grand Total $ 375 $ 11,470 $ 7,067 $ 7,832 $ 5,088 $ 5,358 $ 6,659 $ 1,977 $ 4,087
2525
Disclosure #3Disclosure #3
Summary Schedule of Outside Summary Schedule of Outside Compensation Received by Compensation Received by
SuperintendentSuperintendent
2626
Information Unavailable
Superintendent at June 30, 2006 is no longer employed by the Brownsville
Independent School District
2727
Disclosure #4Disclosure #4
Summary Schedule of Gifts Summary Schedule of Gifts Received by Executive Received by Executive
Officers and Board MembersOfficers and Board Members
2828
Name Title Gifts ReceivedHector Gonzales Interim Superintendent -$ Michael Zolkoski, Ph.D. Superintendent N/APat Lehmann Board President -$ Eliceo Munoz Board Vice President -$ Dr. Enrique Escobedo, Jr. Board Secretary -$ Susan Galvan Board Assistant Secretary -$ Rolando Aguilar Board Member -$ Joe Colunga Board Member -$
Brownsville Independent School DistrictSummary of Gifts Received by Superintendent/Board Members
For Twelve Month Period Ended June 30, 2006
2929
Disclosure #5Disclosure #5
Summary Schedule of Summary Schedule of Transactions Between Board Transactions Between Board
Members and the DistrictMembers and the District
3030
Name Title TransactionsPat Lehmann Board President -$ Eliceo Munoz Board Vice President -$ Dr. Enrique Escobedo, Jr. Board Secretary -$ Susan Galvan Board Assistant Secretary -$ Rolando Aguilar Board Member -$ Joe Colunga Board Member -$ Herman Otis Powers, Jr. Board Member -$
Brownsville Independent School DistrictSummary of Transactions Between Board Members and District
For Twelve Month Period Ended June 30, 2006