8/14/2019 Quick Facks Version Budget 2009-10
1/46
8/14/2019 Quick Facks Version Budget 2009-10
2/46
TABLE OF CONTENTS i
Table of Contents
Executive Summary ......................................................................................................................... 1
Chapter 41 Wealth Equalization .................................................................................................... 2What is a Chapter 41 District?...................................................................................................... 3Chapter 41 Wealth Equalization (Graph) ..................................................................................... 4
Debt Service Fund............................................................................................................................ 5Five Year Summary of Revenues & Expenditures ....................................................................... 6Debt Service Revenue Sources (Graph) ....................................................................................... 7Debt Service Payments to General Fund Expenditures (Graph) .................................................. 8Debt Retirement Summary (Chart)............................................................................................... 9Debt Service Fund Balance Trend (Graph) ..................................................................................10Quick Bonded Debt Facts .............................................................................................................11
Food Service Fund ...........................................................................................................................12Five Year Summary of Revenues & Expenditures.......................................................................13Food Service Revenue Sources (Graph) .......................................................................................14Food Service Expenditures by Major Object (Graph) ..................................................................15
Continued on next page
8/14/2019 Quick Facks Version Budget 2009-10
3/46
TABLE OF CONTENTS ii
Table of Contents continued
General Fund....................................................................................................................................16Five Year Summary of Revenues & Expenditures.......................................................................17General Fund Revenue Source Trends (Graph)............................................................................18General Fund Expenditures by Major Object (Graph) .................................................................19Expenditures by Major Functional Category (Graph) ..................................................................20General Fund Fixed Costs (Chart) ................................................................................................21General Fund-Fund Balance & Percentage of Actual Expenditures (Graph)...............................22Budget Percentage Increase (Decrease) Over Time Including Chapter 41 & TIF (Graph).......23Budget Percentage Increase (Decrease) Over Time Excluding Chapter 41 & TIF (Graph) .....24
Staff Data ..........................................................................................................................................25Staff Average Salaries (Chart) .....................................................................................................26Full-Time Staff Counts (Chart).....................................................................................................27
General Fund Payroll by Major Object (Chart) ............................................................................28New Hire Schedule (Chart)...........................................................................................................29Personnel by Ethnicity & Set (Chart) ...........................................................................................30Teachers by Highest Degree Held (Chart)....................................................................................30Teachers by Years of Experience (Chart).....................................................................................30Teacher/Pupil Ratios, Average Experience of Teachers, Average Experience of Teachers in the
District (Chart) ........................................................................................................................30
Continued on next page
8/14/2019 Quick Facks Version Budget 2009-10
4/46
TABLE OF CONTENTS iii
Table of Contents continued
Student Information ........................................................................................................................31Student Enrollment (Graph)..........................................................................................................32Students Economically Disadvantaged (Graph) ...........................................................................33Ethnic Distribution (Graph) .........................................................................................................34
Tax Values & Tax Rates..................................................................................................................35Tax Value Trend (Graph)...................................................................................................................36
Tax Value and Percentage Change (Graph)..................................................................................37Current Tax Revenue Calculation (Chart) ....................................................................................38Combined Property Tax Rate Calculation Worksheet (Chart) .....................................................38Impact of Budget on Selected Taxpayers (Chart).........................................................................39Comparison of Tax Rates (Chart) .................................................................................................39Percent of Tax Levy Collected (Graph)........................................................................................40
Acronyms & Abbreviations ............................................................................................................41
8/14/2019 Quick Facks Version Budget 2009-10
5/46
EXECUTIVE SUMMARY 1
EXECUTIVE SUMMARYFor 2009-2010 Budget
QUICK FACTS VERSION
The following document represents a Quick Facts version of the financial plan for theCarrollton-Farmers Branch Independent School District for the 2009-2010 fiscal year.Interested parties wanting more detail may request our complete 2009-2010 Budget Bookwhich is in a format that has, in the past, received awards from both the GovernmentalFinance Officers Association and the Association of Business Officials International forDistinguished Budget Presentation.
The primary purpose of this booklet is to provide budget information regarding the 2009-2010 Budget in a quick-to-read format, which utilizes graphs and charts comparingprior year information to the 2009-2010 budget.
Contact Information:Mark Hyatt, CPA Bonnie Halsey, CPA/RTSBAAssistant Superintendent Support Services Executive Director of Finance(972) 968-6104 (972) [email protected] [email protected]
Thank you for your interest in the Carrollton-Farmers Branch ISD 2009-2010 budget.
Mark Hyatt and Bonnie Halsey
8/14/2019 Quick Facks Version Budget 2009-10
6/46
CHAPTER 41 WEALTH EQUALIZATION 2
8/14/2019 Quick Facks Version Budget 2009-10
7/46
CHAPTER 41 WEALTH EQUALIZATION 3
What is a Chapter 41 District?
In the past, the District was defined by the state as high property wealth. Resources were recovered forthe purpose of sharing them with low-wealth districts.
House Bill 3646 changed the equalized wealth level to $476,500 (was $374,200 under HB 1) in propertyvalue per student in weighted average daily attendance for up to $1.06 in General Fund tax revenue.Pennies above $1.06 in General Fund tax revenue have an equalized wealth level of $319,500.
Calculation uses:Prior years property value of the district (as certified by the Comptroller).
The count of students in weighted average daily attendance (WADA) (current year estimate).
Wealth per Student = Districts Prior Year Tax Base/Chapter 41 WADA Current Year.
C-FB ISDs wealth for 2009-2010 equals $439,427. Since this is below the equalized wealth level andthe District is at $1.04 General Fund tax rate, there will not be a Chapter 41 payment in 2009-2010.This will be the first year since 1993-1994 that the district has not had a Chapter 41 payment.
8/14/2019 Quick Facks Version Budget 2009-10
8/46
CHAPTER 41 WEALTH EQUALIZATION 4
Chapter 41 Wealth Equalization*Estimated
2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 *2008-09 *2009-10$0
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 *2008-09 *2009-10
$44,953,066 $50,255,412 $53,992,043 $48,764,272 $41,232,500 $35,669,887 $27,662,926 $12,636,919 $19,653,455 $0Amount
8/14/2019 Quick Facks Version Budget 2009-10
9/46
DEBT SERVICE 5
8/14/2019 Quick Facks Version Budget 2009-10
10/46
DEBT SERVICE 6
Carrollton-Farmers Branch ISD
Debt Service Fund
Five Year Summary of Revenues and Expenditures
Beginning Beginning
Audited Audited Audited Budget Budget Increase % %
2005-06 2006-07 2007-08 2008-09 2009-10 (Decrease) Change Of Total
Revenues
Local & Intermediate
Tax Revenues $40,625,258 $44,218,476 $46,696,507 $48,152,565 $44,162,056 ($3,990,509) -8.29% 99.77%
Interest Income $387,817 $494,474 $384,206 $370,000 $100,300 ($269,700) -72.89% 0.23%
Total Revenue $41,013,075 $44,712,950 $47,080,712 $48,522,565 $44,262,356 ($4,260,209) -8.78% 100.00%
Expenditures
71 Debt Services
Principal $22,695,230 $18,656,322 $23,667,961 $28,648,711 $27,060,000 ($1,588,711) -5.55% 61.14%
Interest $18,300,959 $23,349,859 $23,177,464 $19,867,854 $17,196,356 ($2,671,498) -13.45% 38.85%
Issuance Costs & Fees $3,650 $485,611 $74,019 $6,000 $6,000 $0 0.00% 0.01%
Total Expenditures $40,999,839 $42,491,792 $46,919,444 $48,522,565 $44,262,356 ($4,260,209) -8.78% 100.00%
Other Sources & Uses
Sale of Bonds $0 $60,775,000 $27,435,000 $0 $0 $0 0.00% 0.00%
Operating Transfers In/Misc Non-Rev $352,733 $1,160,684 $100,560 $0 $0 $0 0.00% 0.00%
Premium or Discount on Issuance of Bonds $0 $2,048,029 $1,097,708 $0 $0 $0 0.00% 0.00%
Other (Uses) $0 ($64,285,253) $0 $0 $0 $0 0.00% 0.00%
Payment to Bond Refunding Escrow Agent $0 $0 ($28,913,368) $0 $0 $0 0.00% 0.00%
Net Other Sources & Uses $352,733 ($301,540) ($280,100) $0 $0 $0 0.00% 0.00%
Estimated Change in Fund Balance $365,969 $1,919,618 ($118,832) $0 $0 $0
Estimated Fund Balance 9/1 $696,204 $1,062,173 $2,981,791 $2,862,959 $2,862,959 $0
Estimated Year End Adjustment
Estimated Fund Balance 8/31 $1,062,173 $2,981,791 $2,862,959 $2,862,959 $2,862,959 $0
8/14/2019 Quick Facks Version Budget 2009-10
11/46
DEBT SERVICE 7
Debt Service Fund
Revenue Sources (*budget)
$25,730,176
$386,169
$29,669,470
$169,590
$29,670,034
$96,608
$30,124,778
$78,474
$35,097,971
$201,993
$40,625,258
$387,817
$44,218,476
$494,474
$46,696,507
$384,206
$48,274,208
$73,212
$44,162,056
$100,300
Tax Revenue
Interest Income
2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
2008-09*
2009-10*
8/14/2019 Quick Facks Version Budget 2009-10
12/46
DEBT SERVICE 8
DEBT SERVICE PAYMENTS TOGeneral Fund Expenditures
*Budget
2001
2002
2003
2004
2005
2006
2007
2008
*2009
*2010
$0
$50,000,000
$100,000,000
$150,000,000
$200,000,000
$250,000,000
$300,000,000GF Expenditures
DS Expenditures
8/14/2019 Quick Facks Version Budget 2009-10
13/46
DEBT SERVICE 9
Carrollton-Farmers Branch ISDDebt Service Fund
Debt Retirement Summary
Fiscal Year PercentEnded 8/31 Principal Interest Total Retired
2010 27,060,000$ 17,196,356$ 44,256,356$ 7.07%
2011 26,135,000 15,959,147 42,094,147 6.83%2012 25,990,000 14,769,963 40,759,963 6.79%2013 25,570,000 13,618,053 39,188,053 6.68%2014 25,685,000 12,434,044 38,119,044 6.71%2015 26,520,000 11,212,203 37,732,203 6.93%
2016 27,855,000 9,939,956 37,794,956 7.28%2017 29,255,000 8,604,006 37,859,006 7.65%
2018 21,770,000 7,414,850 29,184,850 5.69%2019 22,835,000 6,382,913 29,217,913 5.97%2020 18,370,000 5,410,838 23,780,838 4.80%
2021 14,645,000 4,637,513 19,282,513 3.83%2022 9,460,000 4,077,719 13,537,719 2.47%2023 9,920,000 3,615,928 13,535,928 2.59%2024 10,405,000 3,127,909 13,532,909 2.72%2025 10,920,000 2,617,850 13,537,850 2.85%
2026 7,555,000 2,181,266 9,736,266 1.97%2027 7,930,000 1,817,059 9,747,059 2.07%2028 8,320,000 1,436,278 9,756,278 2.17%2029 8,730,000 1,039,341 9,769,341 2.28%
2030 5,865,000 696,806 6,561,806 1.53%2031 6,160,000 412,138 6,572,138 1.61%2032 4,065,000 171,191 4,236,191 1.06%2033 1,635,000 37,809 1,672,809 0.43%
Totals 382,655,000$ 148,811,135$ 531,466,135$ 100.00%
8/14/2019 Quick Facks Version Budget 2009-10
14/46
DEBT SERVICE 10
DEBT SERVICE FUND
BALANCE TREND (*estimated)
$2,242,921
$2,202,602
$1,485,405
$910,710
$696,204
$1,062,173
$2,981,791
$2,862,959
$2,687,814
$2,687,814
2000-01
2001-02
2002-03
2003-04
2004-052005-06
2006-07
2007-08
*2008-09
*2009-10
$0
$50
0,000
$1,000,0
00
$1,500,0
00
$2,000,0
00
$2,500,0
00
$3,000,0
00
$3,500,0
00
8/14/2019 Quick Facks Version Budget 2009-10
15/46
DEBT SERVICE 11
Quick Bonded Debt Facts
Outstanding Bonded Debt: $355,595,000
Bond Rate (Permanent School Fund Guaranteed): Aaa Moodys Investor Service;
AAA Standard & Poors Corp.
Bond Rate (without the Permanent School Fund Guarantee): Aa2 Moodys InvestorService; AA Standard & Poors Corp.
Authorized but Unissued School Building Bonds: $70,865,000
8/14/2019 Quick Facks Version Budget 2009-10
16/46
FOOD SERVICE FUND 12
8/14/2019 Quick Facks Version Budget 2009-10
17/46
FOOD SERVICE FUND 13
Carrollton-Farmers Branch ISD
Food Service Fund
Five Year Summary of Revenues and Expenditures
Beginning Beginning
Audited Audited Audited Budget Budget Increase % %
2005-06 2006-07 2007-08 2008-09 2009-10 (Decrease) Change Of Total
Revenues
Local & Intermediate Revenue $3,180,398 $3,045,184 $3,278,092 $2,844,100 $2,546,330 (297,770) -10.47% 25.07%
State Revenue $75,996 $76,981 $79,522 $85,000 $80,091 (4,909) -5.78% 0.79%
Federal Revenue $5,922,740 $6,292,642 $7,327,118 $7,651,500 $7,529,721 (121,779) -1.59% 74.14%
Total Revenue $9,179,134 $9,414,807 $10,684,732 $10,580,600 $10,156,142 (424,458) -4.01% 100.00%
Expenditures
35 Food Service $9,670,772 $9,899,751 $11,067,175 $10,580,600 $10,156,142 (424,458) -4.01% 100.00%
Total Expenditures $9,670,772 $9,899,751 $11,067,175 $10,580,600 $10,156,142 (424,458) -4.01% 100.00%
Other Sources & Uses
Operating Transfers In/Misc Non-Rev $0 $0 $6,716 $0 $0 $0
Net Other Sources & Uses $0 $0 $6,716 $0 $0 $0
Estimated Change in Fund Balance ($491,638) ($484,944) ($375,727) $0 $0 $0
Estimated Fund Balance 9/1 $2,813,529 $2,321,891 $1,836,947 $1,461,220 $1,461,220 $0
Estimated Year End Adjustment $0 $0 $0
Estimated Fund Balance 8/31 $2,321,891 $1,836,947 $1,461,220 $1,461,220 $1,461,220 $0
8/14/2019 Quick Facks Version Budget 2009-10
18/46
FOOD SERVICE FUND 14
FOOD SERVICE REVENUESOURCES
$3,291,541
$79,537
$4,463,015
$3,257,950
$80,666
$4,902,360
$3,021,409
$79,473
$5,499,545
$3,180,398
$75,996
$5,922,740
$3,045,184
$76,981
$6,292,642
$3,278,092
$79,522
$7,327,118
$2,844,100
$85,000
$7,651,500
$2,546,330
$80,091
$7,529,721
Local&
Inter
mediateR
evenue
StateRe
venue
FederalRev
enue
$0
$2,000,0
00
$4,000,0
00
$6,000,0
00
$8,000,0
00
$10,0
00,000
2002-03
2003-04
2004-05
2005-06
2006-072007-08
2008-09*
2009-10*
*Budget
8/14/2019 Quick Facks Version Budget 2009-10
19/46
FOOD SERVICE FUND 15
FOOD SERVICE FUND
EXPENDITURES BY MAJOR OBJECTPayroll
Purchased Services
Supplies & Materials
Other Operating
$0
$1,00
0,000
$2,00
0,000
$3,00
0,000
$4,00
0,000
$5,000,0
00
Payroll Purchased Services Supplies & Materials Other Operating
$4,735,216 $983,000 $4,412,926 $25,000
46.62% 9.68% 43.45% 0.25%
Budget
% of Budget
8/14/2019 Quick Facks Version Budget 2009-10
20/46
GENERAL FUND 16
8/14/2019 Quick Facks Version Budget 2009-10
21/46
GENERAL FUND 17
General Fund
Five Year Summary of R evenues and Expenditures
B egin ning Beg inn in g
Audited Audited Audited Budget Budget Increase % %
2005-06 2006-07 2007-08 2008-09 2009-10 (Decrease) Change Of Total
Estimated Revenues
LOCAL AND INTERMEDIATE
Tax Rev en ue s $ 18 7,3 94 ,1 00 $ 180 ,0 32,9 68 $1 49,1 05 ,0 35 $ 15 5, 84 6,7 8 9 $ 15 1,9 60 ,5 35 ($3,886,254) -2.49% 71.51%
Other Local $5,580,545 $6,596,633 $4,721,748 $4,130,64 4 $2,060,071 ($2,070,573) -50.13% 0.97%
STATE
Per Capita and other state revenue $12,405,575 $29,525,407 ($26,322,213) $55,737,390 $48,604,256 ($7,133,134) -12.80% 22.87%
On-b eh alf R etire me nt P ay me nt $ 7,1 50 ,2 38 $7 ,1 90,6 25 $ 91 ,9 46 ,9 69 $ 9, 05 2,3 6 3 $ 9,6 65 ,2 56 $ 61 2, 89 3 6 .7 7% 4 .55 %
FEDERAL
Direct $1,098,375 $335,672 $193,196 $360,00 0 $200,000 ($160,000) -44.44% 0.09%
Total Estimated Revenue $213,628,834 $223,681,305 $219,644,735 $225,127,186 $212,490,118 ($12,637,068) -5.61% 100.00%
Appropriated Expenditures
11 I nst ruct ion $100,5 76, 25 1 $1 07, 94 6,245 $12 1,054 ,616 $121, 546,54 3 $124,007, 850 $2,461 ,307 2. 02% 56.19%
1 2 I nst ru ct io na l Re so ur ces & M ed ia $ 3,3 32 ,52 9 $ 3, 37 1,0 03 $ 3,5 62 ,6 41 $ 3, 65 5,2 6 0 $ 4,16 2, 169 $ 50 6, 90 9 1 3. 87 % 1 .89 %
13 Cur ricu lum & S ta ff Deve lopment $4,661,301 $4,586,007 $4,294,296 $4,819,518 $4,801,983 ($17,535) -0.36% 2 .18%
21 I nst ruct iona l Leadership $2,2 32, 75 4 $2, 34 2,987 $ 2,338, 347 $2, 977,51 9 $3,930, 839 $953, 320 32. 02% 1.78%
23 Sc hool Leaders hip $12,6 60, 59 8 $ 13, 54 7,136 $1 4,295, 952 $14, 672,40 9 $13,307, 833 ($1,364,576) -9.30% 6 .03%
31 Guidance Counsel ing & Eva luat ion $7,607,367 $8,116,020 $8,768,605 $9,394,784 $9,149,659 ($245,125) -2.61% 4 .15%32 Social Work Services $161,375 $149,906 $160,431 $155,80 5 $158,978 $3,173 2.04% 0.07%
33 Health Services $1,924,043 $1,985,323 $2,121,034 $2,154,24 4 $2,187,986 $33,742 1.57% 0.99%
34 Transportation $2,452,058 $2,939,301 $1,819,301 $3,499,46 0 $3,339,192 ($160,268) -4.58% 1 .51%
35 Food Services $413 $0 $0 $ 0 $0 $0 0.00% 0.00%
3 6 C o-Cu rric ul ar/Ex tra Cu rr ic ul ar $ 3,2 07 ,9 77 $3 ,3 17 ,7 50 $ 3,5 64 ,2 65 $ 4, 22 7,8 5 8 $ 3,33 9, 938 ($887,920) -21.00% 1.51%
41 General Adm inist ration $5,796, 63 7 $6, 29 0,483 $ 6,143, 262 $7, 429,08 8 $6,204, 813 ($1,224,275) -16.48% 2.81%
51 Plan t Maintenance & Opera tion $21,897,722 $21,448,291 $23,548,099 $25,121,889 $23,947,866 ($1,174,023) -4.67% 10.85%
5 2 Se cu rity & M oni to rin g Se rvi ces $ 1,4 32 ,7 46 $ 1, 56 2,3 25 $ 1,6 46 ,2 89 $ 1, 96 8,5 77 $ 1,6 77 ,4 41 ($291,136) -14.79% 0.76%
53 Data Processing $3,443,810 $3,526,785 $3,662,881 $4,206,99 0 $4,374,744 $167,754 3.99% 1 .98%
61 Community Services $762,813 $610,159 $688,453 $692,30 4 $579,572 ($112,732) -16.28% 0.26%
81 Facilit ies Acquisition & C onstruction $78,727 $81,811 $85,307 $84,71 4 $85,207 $493 0.58% 0.04%
9 1 C on tra cte d I nst ru ct io na l S er vic es $ 35 ,6 69, 88 7 $ 27, 66 2,9 26 $ 12 ,6 36 ,9 19 $ 17 ,4 63 ,0 13 $ 0 ($17,463,013) -100.00% 0.00%
92 Increm ental Costs Assoc with C hap 41 $128,755 $104,486 $12,705 $19,29 2 $0 ($19,292) -100.00% 0.00%
9 5 J uve nil e Ju st ice A lt ern ativ e E d Prg ms $ 15 4, 46 6 $ 17 0,38 7 $ 19 6, 40 9 $ 25 5,0 0 0 $ 25 0, 00 0 ($5,000) -1.96% 0 .11%
9 7 Tax In cre me nt Fi na nc in g Zon e $ 3,9 71 ,0 07 $4 ,4 18,0 75 $ 9,0 39 ,4 82 $ 13 ,0 62 ,0 0 0 $ 14 ,1 91 ,0 00 $1 ,1 29 ,0 00 8. 64 % 6 .43 %
99 Other Intergovernmental Charges $0 $0 $936,315 $1,154,59 4 $998,000 ($156,594) -13.56% 0.45%
Total Appropriated Expenditures $212,153,236 $214,177,406 $220,575,609 $238,560,861 $220,695,070 ($17,865,791) -7.49% 100.00%
Other Sources & Uses
Contractual Obligation Proceeds $0 $0 $0 $ 0 $0 $0
Sale of Property $43,371 $53,712 $29,747 $0 $0 $0
Extraordinary Item $0 $0 $0 $ 0 $0 $0
Operating Transfers In/Misc Non-Rev $722,086 $0 $106,300 $ 0 $0 $0
Special Item $0 $0 $0 $ 0 $0 $0
Operating Transfers out & Other Uses $0 $0 ($1,729,635) $ 0 $0 $0
Net Other Sources & Uses $7 65, 45 7 $5 3,712 ($1,593,588) $ 0 $0 $0
Estimated Change in Fund Balance $2,241,055 $9,557,611 ($2,524,462) ($13,433,675) ($8,204,952) $5,228,723
Estimated Fund Balance 9/1 $53,214,968 $55,456,024 $65,013,634 $62,489,172 $52,489,172 ($10,000,000)
Estimated Year-end adjustment $3,433,675 ($3,433,675)
Estimated Fund B alance 8/31 $55,4 56, 02 4 $ 65, 01 3,634 $6 2,489, 172 $52, 489,17 2 $44,284, 220 ($8,204,952)
8/14/2019 Quick Facks Version Budget 2009-10
22/46
GENERAL FUND 18
General Fund Revenue Source Trends
- Last 10 Years *budget
2001 2002 2003 2004 2005 2006 2007 2008 *2009 *2010$0$5
0,00
0,00
0$100
,000
,000$1
50,000,
000$2
00,000
,000$2
50,000
,000
Property Tax Other Local State Federal
Note: Revenue above does not reflect the reduction required for wealth equalization (Chapter 41payments). Revenue less the Chapter 41 payment might be a better indicator of resources thedistrict has for operations. See page 4 of this document for a graph of Chapter 41 payments.
8/14/2019 Quick Facks Version Budget 2009-10
23/46
8/14/2019 Quick Facks Version Budget 2009-10
24/46
GENERAL FUND 20
EXPENDITURES BY MAJOR
FUNCTIONAL CATEGORY
Instruction & Instruction Related Instructional Leadership Student Services
Administration Non-Student Based Support Ancillary Services
Facilities Acquisition & Construction Intergovernmental Charges
Intergovernmental,JJAEP, TIF
7%
Instruction & InstructionRelated 60.25%
GENERAL FUND FIXED COSTS
8/14/2019 Quick Facks Version Budget 2009-10
25/46
GENERAL FUND 21
Category Budget Amount % of Total Budget
Payroll $171,400,000 77.66%
Equalized Wealth Payment $0 0.00%
Tax Increment Finance Payment $14,191,000 6.43%
Utilities $9,237,650 4.19%
Student Transportation $3,200,000 1.45%
Appraisal District $998,000 0.45%
Insurance & Bonding $838,245 0.38%
Copier Rentals $702,522 0.32%
Region Ten Computer Service Contract $810,025 0.37%
Legal $220,000 0.10%
Audit $62,500 0.03%
Election Costs $51,000 0.02%
Sum $201,710,942 91.40%
8/14/2019 Quick Facks Version Budget 2009-10
26/46
GENERAL FUND 22
GENERAL FUND - FUND BALANCE
and PERCENTAGE of ACTUAL EXPENDITURESin $1,000's of dollars (*Estimated)
$0
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
2001 2002 2003 2004 2005 2006 2007 2008 *2009 *2010$40,583 $48,641 $47,424 $49,568 $53,215 $55,456 $65,014 $62,489 $52,489 $44,284
20.81% 23.01% 21.69% 22.79% 25.56% 26.14% 30.36% 28.33% 22.35% 20.07%
99 112 108 110 119 117 130 115 95 78
GF Fund Bal
% Tl Bdgt
Days Operating
8/14/2019 Quick Facks Version Budget 2009-10
27/46
GENERAL FUND 23
Budget % Increase (Decrease) OverTime - Including Chapter 41 & TIF
(Beginning Budgets)
12.24%
11.29%
3.42%
-0.26%
-5.03%
-1.29%
2.80%
0.32%
6.71%
-7.49%
-10.00%
-5.00%
0.00%
5.00%
10.00%
15.00%2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
2008-092009-10
8/14/2019 Quick Facks Version Budget 2009-10
28/46
GENERAL FUND 24
Budget % Increase
(Decrease)Over Time -
Excluding Chapter 41 & TIF
6.78%
6.37%
3.81%
1.36%
-1.26%
2.49%
8.43%
5.39%
3.88%
-0.74%
-2.00%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
2008-09
2009-10
8/14/2019 Quick Facks Version Budget 2009-10
29/46
STAFF DATA 25
8/14/2019 Quick Facks Version Budget 2009-10
30/46
STAFF DATA 26
Staff Average Salaries2008-2009
Total Personnel $44,858Teachers $50,040
Pre-Kindergarten $48,667Kindergarten $49,633Elementary (grades 1-6) $49,482Middle School (grades 6-8) $52,069Secondary (grades 7-12) $50,884All Grade Levels $49,433
Support Staff $59,534Athletic Trainer $48,257Corrective Therapist $51,274Counselors $61,411Department Head $58,827Ed Diagnosticians $60,909Librarians $55,177
Nurses/Physicians $49,045Occupational Therapist $58,451Orientation/Mobility Specalist $53,256Other Campus Professional $55,308Other Non-Campus Personnel $76,854Physical Therapist $66,487Psychologist/Assoc Psychologists $60,870Social Worker $57,477Speech Thrpst/Speech Lang Pathologist $54,717Teacher Facilitator $58,027
Administrators $81,238Principals $93,026
Assistant Principals $69,870Superintendents $285,000Assistant Superintendents $164,310Athletic Director $80,096Business Manager $99,919Dir-Personnel/Human Resources $85,791Registrar $59,273Tax Assessor/Collector $69,741Teacher Supervisor $111,351
Total Professional $53,556Educational Aides $20,184Auxiliary Staff $27,341
Percentage increase (decrease) from Prior Year 3.88%
Source: Texas Education Agency's Standard Reports
8/14/2019 Quick Facks Version Budget 2009-10
31/46
STAFF DATA 27
Full-Time Staff Counts
Actual Budget
2008-09 2009-10
Total Personnel 3,371.30 3,222.30Teachers 1,821.29 1,695.29Administrators and Support Staff 503.01 480.01Educational Aides 262.31 262.31Auxiliary Staff 784.69 784.69
Percentage increase (decrease) from Prior Year 0.14% -4.42%
Source: 2008-09 Texas Education Agency's Standard Reports;2009-10 District Beginning Budget
8/14/2019 Quick Facks Version Budget 2009-10
32/46
STAFF DATA 28
General Fund Payroll by Major Object
2003-04 - 2009-10
Actual Actual Actual Actual Actual Budget Budget2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10
Substitute Pay for Professional Personnel* $1,780,790 $1,692,679 $1,675,537 $1,775,850 $1,764,169 $1,824,682 $2,273,874
Substitute Pay for Professional Personnel-No Teachers/ $26,429 $27,625 $43,310 $31,840 $48,689 $0 $0
Other Salaries for Teachers & Other Professionals $2,534,058 $2,443,089 $2,647,705 $2,951,933 $2,896,699 $2,834,432 $3,400,000
Professional Personnel - Stipends $1,282,434 $1,359,572 $1,490,133 $2,770,689 $3,037,519 $3,603,040 $3,660,682
Salaries for Teachers and Other Professionals $92,912,378 $92,738,762 $98,126,119 $103,949,417 $113,594,978 $115,913,126 $116,066,863
Sub-Total Professional Pay $98,536,088 $98,261,727 $103,982,804 $111,479,729 $121,342,054 $124,175,280 $125,401,419
Extra Duty Pay - Overtime $775,098 $728,904 $731,123 $860,520 $1,087,117 $1,154,363 $1,003,348
Salaries or Wages for Substitute Support Personnel ** N/A N/A N/A N/A N/A $594,849 $370,519
Part-time, Temporary, Substitutes for Clerical* $1,126,499 $580,833 $616,077 $638,536 $635,355 $165,545 $213,709
Salaries for Support Personnel $17,855,547 $16,487,929 $17,459,003 $18,784,021 $20,291,409 $22,159,956 $20,404,496
Sub-Total Support Pay $19,757,144 $17,797,666 $18,806,203 $20,283,077 $22,013,881 $24,074,713 $21,992,072
Contract buyouts $488,850 $0 $0 $0 $0 $0 $0
Longevity Pay for Professionals beginning 2008-09* N/A N/A N/A N/A N/A $295,854 $333,000
Longevity Pay for Support Staff beginning 2008-09** N/A N/A N/A N/A N/A $129,792 $121,500
Employee Allowances $156,965 $179,172 $185,571 $195,731 $205,004 $285,373 $357,816
Sub-Total $645,815 $179,172 $185,571 $195,731 $205,004 $711,019 $812,316
Social Secur it y & Medic are $1,683,996 $1,497,356 $1,596,498 $1,708,237 $1,874,972 $2,180,783 $2,006,124
Group Health & Life Insurance $8,459,191 $8,041,774 $8,399,331 $8,905,698 $9,134,801 $9,433,104 $7,027,236
Workers' Compensation $2,325,580 $1,725,495 $1,462,548 $1,150,759 $1,152,971 $1,199,415 $1,045,347
Teacher Retirement On-Behalf Payments $6,932,621 $6,657,327 $7,150,238 $7,190,625 $9,194,969 $9,052,363 $9,665,256
Unemployment Compensation $80,848 $80,386 $82,778 $81,153 $80,959 $81,365 $80,589
Teacher Retirement - TRS Care $1,544,490 $1,554,883 $2,100,150 $2,264,284 $2,774,885 $2,552,285 $3,276,413
Employee Allowances $498,879 $159,335 $202,785 $192,590 $219,406 $250,381 $93,228
Annuities $14 $0 $0 $0 $0 $0 $0
Sub-Total Benefits $21,525,619 $19,716,556 $20,994,329 $21,493,346 $24,432,962 $24,749,696 $23,194,193
Grand Totals $140,464,666 $135,955,121 $143,968,907 $153,451,882 $167,993,902 $173,710,708 $171,400,000
* New Definition for 2008-09
**New Code for 2008-09
8/14/2019 Quick Facks Version Budget 2009-10
33/46
8/14/2019 Quick Facks Version Budget 2009-10
34/46
STAFF DATA 30
Personnel by Ethnicity & SexFTE's Percent3,371.3 100.0%
White 2,295.7 68.1%Hispanic 627.4 18.6%Black 249.7 7.4%
Other 198.5 5.9%
White Male 462.1 13.7%White Female 1,833.6 54.4%Hispanic Male 130.7 3.9%Hispanic Female 496.7 14.7%Black Male 62.9 1.9%Black Female 186.8 5.5%Other Male 63.0 1.9%Other Female 135.5 4.0%
Teachers byHighest Degree Held
FTE's PercentNo Degree 7.0 0.4%Bachelors 1,372.6 75.4%Masters 432.6 23.8%Doctorate 9.0 0.5%
Teachers by
Years of ExperienceFTE's Percent
Beginning Teachers 134.1 7.4%1-5 Years Experience 722.2 39.7%6-10 Years Experience 403.2 22.1%11-20 Years Experience 341.0 18.7%Over 20 years Experience 220.9 12.1%
Student/Teacher Ratio 14.4
Average Experience of Teachers 8.8
Average Experience of Teacherswith District 5.6
8/14/2019 Quick Facks Version Budget 2009-10
35/46
STUDENT INFORMATION 31
8/14/2019 Quick Facks Version Budget 2009-10
36/46
STUDENT INFORMATION 32
Student Enrollment(* estimated based on Demographic Study & District
Information)
2000
2001
2002
2003
2004
2005
2006
2007
2008
*2009
*2010
*2011
*2012
2000 2001 2002 2003 2004 2005 2006 2007 2008 *2009 *2010 *2011 *2012
23,229 24,146 25,002 25,548 25,638 25,860 26,231 26,252 26,397 26,257 26,300 26,300 26,300Enrollment
8/14/2019 Quick Facks Version Budget 2009-10
37/46
STUDENT INFORMATION 33
Students Economically Disadvantaged
(Source: PEIMS Edits + Economically Disadvantaged Students Report)
Eligible for Free Meals
Eligible for Reduced Meals
Assist to need familiies (TANF)
Not Econ Disadv
0 5,000 10,000 15,000 20,000
Eligible for Free Meals Eligible for Reduced Meals Assist to need familiies (TANF) Not Econ Disadv7,664 945 83 15,4537,317 2,095 35 15,5558,083 2,045 150 15,2709,023 2,341 269 14,00510,596 2,606 26 12,22810,717 2,662 0 12,85211,237 2,181 0 12,83411,338 2,964 0 12,09511,913 3,089 0 11,255
2000-012001-022002-032003-042004-052005-062006-072007-082008-09
2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09
8/14/2019 Quick Facks Version Budget 2009-10
38/46
STUDENT INFORMATION 34
Ethnic Distribution(Source: PEIMS Edit + Student Data Review)
White
Africa
nAme
r
Hispanic
Native
Amer
Asian/Pa
cificIs
0%
10%
20%
30%
40%
50%
60%2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
2008-09
8/14/2019 Quick Facks Version Budget 2009-10
39/46
TAX VALUES & TAX RATES 35
8/14/2019 Quick Facks Version Budget 2009-10
40/46
TAX VALUES & TAX RATES 36
Tax Value Trend(Assessed Value Equals Taxable Value)
Source: Certified Tax Rolls
$12,505,441,806
$13,427,479,926
$13,701,922,632
$13,086,848,046
$12,841,971,550$12,946,780,825
$13,443,649,465
$14,847,932,832
$15,245,409,459
$14,909,785,600
2001 10.01%
2002 7.37%
2003 2.04%
2004 -4.49%
2005 -1.87%
2006 0.82%
2007 3.84%
2008 10.45%
2009 2.68%
2010 -2.2%
8/14/2019 Quick Facks Version Budget 2009-10
41/46
TAX VALUES & TAX RATES 37
TAX VALUE ANDPERCENTAGE CHANGE
Source: Audit or *Certified Tax Roll
2001
2002
2003
2004
2005
2006
2007
2008
2009*
2010*
$0
$5,000,000,000
$10,000,000,000
$15,000,000,000
$20,000,000,000
-6%
-4%
-2%
0%
2%
4%
6%
8%
10%
12%
Total % Change
8/14/2019 Quick Facks Version Budget 2009-10
42/46
8/14/2019 Quick Facks Version Budget 2009-10
43/46
TAX VALUES & TAX RATES 39
Carrollton-Farmers Branch ISDImpact of Budget on Selected Taxpayers
Based on Assessed/Market Value of a Home
Assessed Values Less $15,000 Taxable Value Increase
Combined Homestead (Assessed - Homestead 2008 Taxes 2009 Taxes 2010 Taxes (Decrease) Monthl
Tax Rate Exemption Exemption) $1.3670 $1.3623 $1.3422 ($0.0201) Impac$50,000 ($15,000) $35,000 $478.45 $476.81 $469.77 ($7.04) ($0.5
$75,000 ($15,000) $60,000 $820.20 $817.38 $805.32 ($12.06) ($1.0
$100,000 ($15,000) $85,000 $1,161.95 $1,157.96 $1,140.87 ($17.09) ($1.4
$125,000 ($15,000) $110,000 $1,503.70 $1,498.53 $1,476.42 ($22.11) ($1.8
$150,000 ($15,000) $135,000 $1,845.45 $1,839.11 $1,811.97 ($27.14) ($2.2
$175,000 ($15,000) $160,000 $2,187.20 $2,179.68 $2,147.52 ($32.16) ($2.6
$200,000 ($15,000) $185,000 $2,528.95 $2,520.26 $2,483.07 ($37.18) ($3.1
$250,000 ($15,000) $235,000 $3,212.45 $3,201.41 $3,154.17 ($47.24) ($3.9
Carrollton-Farmers Branch ISD
Comparison of Tax Rates(Per $100 Assessed Valuation)
General Debt IncreaseYear Ending 8/31 Fund Service Total (Decrease) %
2001 $1.4650 $0.2087 $1.6737 $0.0600 3.72%2002 $1.5000 $0.2242 $1.7242 $0.0505 3.02%2003 $1.5000 $0.2224 $1.7224 ($0.0018) -0.10%2004 $1.5000 $0.2358 $1.7358 $0.0134 0.78%2005 $1.5000 $0.2824 $1.7824 $0.0466 2.68%2006 $1.5000 $0.3259 $1.8259 $0.0435 2.44%2007 $1.3501 $0.3329 $1.6830 ($0.1429) -7.83%2008 $1.0400 $0.3270 $1.3670 ($0.3160) -18.78%
2009 $1.0400 $0.3223 $1.3623 ($0.0047) -0.34%2010 $1.0400 $0.3022 $1.3422 ($0.0201) -1.48%
8/14/2019 Quick Facks Version Budget 2009-10
44/46
TAX VALUES & TAX RATES 40
Percent of Tax Levy CollectedSource: Audit for Tax Levy Year99.40%
99.70%
99.50%
99.00%
98.40%
98.40%
99.90%
100.90%
98.20%
2000
2001
2002
2003
2004
2005
2006
2007
2008
2000 2001 2002 2003 2004 2005 2006 2007 2008
99.40% 99.70% 99.50% 99.00% 98.40% 98.40% 99.90% 100.90% 98.20%Percentage
8/14/2019 Quick Facks Version Budget 2009-10
45/46
ACRONYMS 41
8/14/2019 Quick Facks Version Budget 2009-10
46/46
ACRONYMS/ABBREVIATIONS
Bil Abbreviation for Bilingual
ESL Acronym for English as a Second Language
HB Acronym for House Bill
JJAEP Acronym for Juvenile Justice Alternative Education Program
LEP Acronym for Limited EnglishProficiency
TIF Acronym for Tax Increment Finance Zone
WADA Acronym for Weighted Average Daily Attendance