allen isd - amazon s3€¦ · allen isd philosophy of assessment ... the reading proficiency test...

Official 2011/2012 Budget

Adopted June 20, 2011

Allen, Texas ~ Collin County

www.allenisd.org

Allen ISD

Allen ISD

The Allen ISD Mission Statement

In Allen ISD, in every school, every day,

every child will be provided with

engaging school work.

Allen Independent School District

Official 2011 / 2012 Budget

Introductory Section

Board of Trustees / Administrative Officials ...................................................................... 1

Consultants & Advisors .................................................................................................... 2

ASBO International 2010/11 Meritorious Budget Award Notification ............................... 3

ASBO International 2010/11 Meritorious Budget Award Certificate.................................... 4

Letter of Congratulations from the Honorable Senator, Florence Shapiro .......................... 5

Executive Summary of the 2011/2012 Budget ...................................................... 6

Mission Statement .............................................................................................. 6 Executive Summary ............................................................................................. 6

Facts about Allen Independent School District ..................................................... 8

Budget Policies & Development Procedures ......................................................... 9

Budget Development Process ............................................................................. 10

Board Goals, and District Performance Objectives ............................................... 11

Financial Structure & Basis for Accounting .......................................................... 12

Account Code Structure ..................................................................................... 12

Combined Funds ............................................................................................... 13

General Fund .................................................................................................... 14

General Fund by Function Code ........................................................................ 15

General Fund Major Changes ............................................................................ 16

Student Nutrition Fund ..................................................................................... 17

Debt Service Fund ............................................................................................ 18

Bond Authorizations ......................................................................................... 19

Capital Projects ................................................................................................ 19

Property Values ................................................................................................. 21

Tax Rate ........................................................................................................... 23

Enrollment Growth ........................................................................................... 24

State Aid ........................................................................................................... 26

Legislative Issues ................................................................................................ 26

Staffing ............................................................................................................ 27

Salary and Benefits ............................................................................................ 27

Academic Programs ........................................................................................... 28

Academic Rating ............................................................................................... 28

The “Allen Way” ............................................................................................... 29

Academic Assessment & Accountability .............................................................. 29

Allen ISD 2011 TAKS Results ...............................................................................30

Allen High School SAT History ..........................................................................30

Allen High School ACT History .......................................................................... 31

Financial Integrity Rating System of Texas (FIRST) .............................................. 31

Future Budget Years .......................................................................................... 32

Budget Contact ................................................................................................. 32

Summary .......................................................................................................... 33

i

TABLE OF CONTENTS



Table of Contents (Continued)

Organizational Section

School Districts in Collin County Map ................................................................ 35

AISD District Boundaries Map ............................................................................ 36

Allen Independent School District ...................................................................... 37

Enrollment by Campus and Grade 2011/12 ............................................ 38

Student Ethnicity Percentages for Allen ISD ............................................ 38

AISD School Campus Listing .................................................................. 39

AISD 2011/12 Academic Calendar ..........................................................40

Organizational Structure .................................................................................... 41

Portrait of Leadership ........................................................................................ 42

Financial Structure & Basis of Accounting ........................................................... 43

Account Code Structure ..................................................................................... 49

Fund Codes ..........................................................................................50

Function Codes..................................................................................... 51

Revenue Object Codes .......................................................................... 55

Expenditure Object Codes..................................................................... 56

Function/Program Intent Code Matrix .................................................. 58

Significant Financial Policies & Procedures .......................................................... 59

Cash Management ................................................................................ 59

Debt Management ................................................................................ 59

Reserve Policies ....................................................................................60

General Fund .................................................................................60

Student Nutrition Fund ...................................................................60

Debt Service Fund ..........................................................................60

Risk Management ...........................................................................60

Independent Audit & Financial Reporting........................................60

Budget Policies & Development Procedures ....................................................... 61

Allen ISD Mission Statement .................................................................. 61

Board Goals & District Performance Objectives ...................................... 62

The Strategic Planning Process ........................................................................... 63

Funding & Finance ................................................................................ 63

Learning Environment ........................................................................... 64

Highly Qualified Staff ........................................................................... 64

Graduate Profile ................................................................................... 65

Communications ................................................................................... 66

Planning Ahead .................................................................................... 66

Budget Development Process ................................................................ 67

Budget Development Process ............................................................... 68

Budget Calendar ................................................................................... 69

Budget Administration & Management Process ..................................................70

Expenditure Control & Approval .......................................................................70

Purchasing ............................................................................................70

Expense Reimbursements ...................................................................... 71

Budget Amendments ............................................................................. 71

Reporting to the Texas Education Agency (TEA) .................................... 71

Monthly Financial Report ..................................................................... 71

Quarterly Review of Revenue, Expenditures & Fund Balance ................. 71

ii




Financial Section

Introduction ...................................................................................................... 73

Combined Budget Summary of All Funds ........................................................... 74

Taxable Values and Collections .......................................................................... 76

Comparison of Tax Rates .................................................................................. 77

General Fund .................................................................................................... 78

Revenue ............................................................................................... 78

Expenditures ......................................................................................... 78

Fund Balance ........................................................................................ 78

General Fund Budget ........................................................................................ 79

General Fund Expenditures – Graph ................................................................. 82

General Fund Major Changes 2011/12 ................................................................ 83

General Fund Expenditures by Function ............................................................. 83

Student Nutrition Fund ..................................................................................... 84

Revenue ............................................................................................... 84

Expenditures ......................................................................................... 84

Student Nutrition Fund – Statement of Revenues and Expenditures ........ 85

Debt Service ...................................................................................................... 86

Combined Debt Service Fund ................................................................ 86

General Obligation Debt ....................................................................... 87

General Obligation Bonds Debt Service Fund (511) ................................ 87

Existing General Obligation Debt Principal & Interest ............................. 88

General Obligation Bonds Amortization Schedule .................................. 89

Capital Improvement Program Impact on Tax Rate ...............................90

Capital Projects ................................................................................................. 91 Project Kids 2008 ................................................................................. 91

Status of Current Capital Projects – Schedule of Bond Projects ............... 91

Capital Projects Report ......................................................................... 92

Projected Construction Timeline ........................................................... 93

Capital Projects Impact on General Fund ............................................... 94

Informational Section

Revenue Sources, Assumptions & Trends: General Fund .................................... 95

Revenue Assumptions ........................................................................... 95

Expenditure Assumptions ...................................................................... 95

Taxable Value History & Projections .................................................................. 96

Projections of Taxable Values Chart ................................................................... 97

2011 Top Ten Taxpayers .................................................................................. 98

Property Tax Levies & Collections (Unaudited) .................................................. 98

Sample Residence Tax Levies & Property Values Chart ........................................ 99

General Obligation Bonds Authorization Schedule ........................................... 100

Student Enrollment Projections ......................................................................... 101

Staffing .................................................................................................... 102

Staffing History ............................................................................................... 102

AISD Campus / Department Information ......................................................... 103

General Fund Expenditures By Object ................................................. 103

General Fund Expenditures Per Student ............................................... 103

George J. Anderson Elementary School ............................................... 104

Luther and Anna Mae Bolin Elementary School ................................................ 105

iii




Informational Section (Cont.)

Dr. E. T. Boon Elementary School ....................................................... 106

Alton Boyd Elementary School ............................................................ 107

Carlena Chandler Elementary School ................................................... 108

Beverly Cheatham Elementary ............................................................ 109

Mary Evans Elementary School ............................................................ 110

Flossie Floyd Green Elementary School ................................................ 111

James D. Kerr Elementary School ......................................................... 112

James and Margie Marion Elementary School ....................................... 113

Frances E. Norton Elementary School ................................................... 114

David and Linda Olson Elementary School ........................................... 115

Gene M. Reed, Jr. Elementary School ................................................... 116

D. L. Rountree Elementary School ........................................................ 117

Alvis C. Story Elementary School .......................................................... 118

Max O. Vaughan Elementary School .................................................... 119

Walter and Louis Curtis Middle School ................................................ 120

Thomas Hugh Ereckson Middle School ................................................. 121

W. E. “Pete” Ford Middle School ........................................................ 122

Pat Dillard Special Achievement Center ............................................... 123

Becky Lowery Freshman Center .......................................................... 124

Allen High School ............................................................................... 125

Athletic Facility Fund .......................................................................... 126

Future Year Budget Projections ........................................................................ 127

Assumptions ....................................................................................... 127

Projection of Revenues, Expenditures and Fund Balance ...................... 128

Buildings and Square Footage .......................................................................... 129

Benchmarks .................................................................................................... 130

Benchmark Data Comparison to State .................................................. 131

Allen Staffing Percentages ............................................................ 132

State Staffing Percentages ............................................................. 132

Student Ratio Comparison ............................................................ 133

Teacher Ratio Comparison ........................................................... 133

Per Student Expenditures Ratio – Allen ISD.................................... 134

Per Student Expenditures Ratio – State ......................................... 134

Instruction Percentage Comparison .............................................. 135

Student Nutrition ................................................................................ 136

Lunch Participation of Income Eligible Students ............................. 136

Reimbursable Lunches Served Per Day ........................................... 137

Meals Per Day .............................................................................. 138

Total Meals vs ADA ...................................................................... 138

2011/12 School Breakfast and Lunch Prices ..................................... 139

District Meal Pricing Comparison .................................................. 140

Allen ISD Meal Pricing History ...................................................... 140

Transportation..................................................................................... 141

Total Average Daily Ridership ........................................................ 141

Mileage by Type ........................................................................... 141

Total Buses ................................................................................... 142

Buses by Age ................................................................................ 142

iv




Informational Section – Continued

Risk Management ............................................................................................ 143

Community Attitude Survey ........................................................................... 144

Instructional Improvement .............................................................................. 145

2011 Accountability Indicators / Significant Changes ............................. 145

Elementary Academic Programs ....................................................................... 146

Curriculum Overview ......................................................................... 146

Technology ........................................................................................ 146

TAKS Exams........................................................................................ 146

Middle School Academic Programs .................................................................. 146


Freshman Center Academic Programs .............................................................. 147


House Model ..................................................................................... 147

Student Assessment ............................................................................. 147

Technology ........................................................................................ 147

Allen High School Academic Programs ............................................................. 147


Technology ........................................................................................ 147

AHS Extra-Curricular Activities ......................................................................... 148

Gifted/Talented Program ................................................................................. 148

Special Education Services ................................................................................ 148

Technology: More Than A Buzzword ............................................................. 149

Bilingual & ESL Classes ..................................................................................... 149

Career Education ............................................................................................. 149

Extracurricular Activities .................................................................................. 150

House Model .................................................................................................. 150

Counseling & Nursing Services ......................................................................... 150

Community Services ........................................................................................ 150

PALS (Peer Assisted Leadership) ....................................................................... 150

Prevention/Intervention & Support Services ..................................................... 150

Texas Success Initiative ..................................................................................... 151

Working On The Work: Defining “The Allen Way” ......................................... 151

Academic Assessment & Accountability ............................................................ 153

Background and Overview ................................................................. 153

Allen ISD Philosophy of Assessment ..................................................... 154

Texas Assessment of Knowledge and Skills (TAKS) ......................... 154

TAKS-M (modified) or TAKS-A ..................................................... 154

The Reading Proficiency Test in English (RPTE) .............................. 154

Texas Primary Reading Inventory (TPRI) ....................................... 154

TELPAS Texas English Language Proficiency Observation Protocols 155

ITBS Iowa Test of Basic Skills, Form M .......................................... 155

Losgramos, Level 8 ....................................................................... 155

CogAT - Cognative Abilities Test, Form 6 ...................................... 155

PSAT - Preliminary Scholastic Aptitude Test ................................... 155

SAT Scholastic Aptitude Test ......................................................... 155

ACT - Assessment ......................................................................... 155

Naglieri Nonverbal Ability Text (NNAT) ....................................... 155

State Assessment System ...................................................................... 156

Student Success Initiative ..................................................................... 156

Graduation Testing Requirement ......................................................... 156

Gold Performance Acknowledgments .................................................. 156

v




Informational Section - Continued

2011 TAKS Results ............................................................................... 157

AHS SAT Performance Comparison National/State 2010 ...................... 158

AHS SAT History ................................................................................ 158

ACT Scores Comparison Allen / State .................................................. 159

ACT History ....................................................................................... 159

Accomplishments ............................................................................................ 159

11 Seniors Named Merit Scholar Finalists .............................................. 160

AHS Journalism students Win 12 National Awards ............................... 160

AHS Theater Students Collect for Food Bank ....................................... 160

Ereckson Students Donate to Foundaton .............................................. 161

Eagles Wrestling Team Wins Dual Championship .................................. 161

Lady Eagles Softball Game to Benefit Breast Cancer Foundation ............ 161

Journalism Students Win Dallas Morning News Awards ....................... 162

Lowery Student Recognized for Charity Work ..................................... 162

Ereckson Robotics Team Headed to World Competition ..................... 162

Allen Band Student Selected as Best in State ......................................... 163

Eagle Wrestlers Win 2011 UIL State Tournament .................................. 163

Allen High School Named GRAMMY Signature School ........................ 164

Allen Wrestler Wins National Title ...................................................... 164

UIL Academic State Winners................................................................ 165

UIL Academic Regional Winners .......................................................... 165

Elementary Teacher of the Year .......................................................... 166

Secondary Teacher of the Year ............................................................ 166

Allen ISD Friend of Education Award .................................................. 167

Leady Eagles Capture Third at State Golf Tourney ............................... 167

Outstanding Social Studies Teacher Award .......................................... 167

Six Allen Seniors Win National Merit Scholarship Awards .................... 168

Glossary of Terms ........................................................................................... 169

vi



List of Charts / Tables


Table 1: Student Ethnicity Percentages for Allen ISD ....................................... 9

Table 2: Budget Policies & Development Procedures ..................................... 10

Table 3: Board Goals and District Performance Objectives ............................. 11

Table 4: Combined Funds - Statement of Revenues and Expenditures ............ 13

Table 5: General Fund Budget - by Function Code ........................................ 15

Table 6: General Fund Major Changes 2011/12 ............................................. 16

Table 7: Student Nutrition Fund - Statement of Revenues and Expenditures ... 17

Table 8: Debt Service Fund - Statement of Revenues and Expenditures ......... 18

Table 9: Bond Authorizations ....................................................................... 19

Table 10: Capital Projects Report ................................................................. 20

Table 11: Taxable Value Projections ............................................................... 21

Table 12: Taxable Values at a Glance ............................................................. 22

Table 13: Property Values ............................................................................. 22

Table 14: Tax Rate Comparison .................................................................... 23

Table 15: Example of a Tax Levy on a $220,000 Residence ........................... 24

Table 16 Student Enrollment History & Projections ....................................... 25

Table 17: Staffing History .............................................................................. 27

Table 18: Allen ISD 2011 TAKS Results ........................................................... 30

Table 19: Allen High School SAT History ....................................................... 30

Table 20: Allen High School ACT History ....................................................... 31

Table 21: Future Budget Projections .............................................................. 32


Table 22: Enrollment by Campus and Grade 2011/12 ..................................... 38

Table 23: Student Ethnicity Percentages for Allen ISD ..................................... 38

Table 24: Allen ISD Organizational Structure ................................................... 41

Table 25: The (Account) Code Structure ........................................................ 49

Table 26: Function/Program Intent Code Matrix ............................................ 58

Table 27: Current Bond Authorization Status ................................................. 60

Table 28: Board Goals & District Performance Objectives ............................... 62

Table 29: Budget Development Process ......................................................... 68

Table 30: Budget Calendar for 2011/12 .......................................................... 69

vii



List of Charts/Tables (Continued)

Financial Section

Table 31: Combined Budget Summary of All Funds ........................................ 74

Table 32: Combined Funds - Graph ............................................................... 75

Table 33: Taxable Values and Collections ..................................................... 76

Table 34: Comparison of Tax Rates - M & O and Debt Service ....................... 77

Table 35: General Fund Budget ..................................................................... 79

Table 36: General Fund Expenditures – Graph ............................................... 82

Table 37: General Fund Major Changes 2011/12 ........................................... 83

Table 38: General Fund Expenditures by Function ......................................... 83

Table 39: Student Nutrition Fund - Statement of Revenue and Expenditures ... 85

Table 40: Combined Debt Service Fund ......................................................... 86

Table 41: General Obligation Bonds Debt Service Fund (511) ......................... 87

Table 42: Existing General Obligation Debt Principal and Interest ................... 88

Table 43: General Obligation Bonds Amortization Schedule ........................... 89

Table 44: Capital Improvement Program Impact on Tax Rate (Unaudited) ..... 90

Table 45: Project Kids Bond Authorizations – Schedule of Bond Projects .......... 91

Table 46: Capital Projects Report .................................................................. 92

Table 47: Capital Projects Construction Timeline ........................................... 93

Table 48: Capital Projects Impact on General Fund ........................................ 94


Table 49: Taxable Value History & Projections ............................................... 96

Table 50: Projections of Taxable Values ......................................................... 97

Table 51: 2011 Top Ten Taxpayers ................................................................ 98

Table 52: Property Tax Levies & Collections (Unaudited) ............................... 98

Table 53: Sample Residence Tax Levies & Property Values .............................. 99

Table 54: Debt Amortization Schedule .......................................................... 100

Table 55: Student Enrollment History & Projections ...................................... 101

Table 56: Staffing History ............................................................................. 102

Table 57: Projection of Revenues, Expenditures and Fund Balance ................ 128

Table 58: Schedule of Buildings and Square Footage ..................................... 129

Table 59: Benchmark Data Comparison to State ........................................... 131

Table 60: Allen Staffing Percentages .............................................................. 132

Table 61: State Staffing Percentages .............................................................. 132

Table 62: Student Ratio Comparison ............................................................ 133

Table 63: Teacher Ratio Comparison ............................................................ 133

Table 64: Per Student Expenditures Ratio – Allen ISD .................................... 134

Table 65: Per Student Expenditures Ratio – State ........................................... 134

Table 66: Instruction Percentage Comparison................................................ 135

Table 67: Lunch Participation of Income Eligible Students .............................. 136

Table 68: Reimbursable Lunches Served Per Day ........................................... 137

Table 69: Meals Per Day .............................................................................. 138

Table 70: Total Meals vs ADA ...................................................................... 138

Table 71: District Meal Pricing Comparison ................................................... 140

Table 72: Allen ISD Meal Pricing History....................................................... 140

Table 73: Total Average Daily Ridership ....................................................... 141

Table 74: Mileage By Type ........................................................................... 141

Table 75: Total Buses ................................................................................... 142

Table 76: Buses By Age ................................................................................. 142

viii



List of Charts/Tables (Continued)

Informational Section (Cont’d)

Table 77: Allen ISD 2011 TAKS Results .......................................................... 157

Table 78: SAT Performance Comparison National/State 2011 ........................ 158

Table 79: SAT History .................................................................................. 158

Table 80: ACT Scores Comparison Allen/State ............................................... 159

Table 81: ACT History ................................................................................. 159

ix

(This page intentionally left blank)

x

Allen ISD


1

Administration Building

612 E. Bethany Drive

Allen, Texas 75002

Board of Trustees

Gary Stocker, President

Louise Master, Vice President

Benny Bolin, Secretary

Jayne Grimes, Member

Lois Lindsey, Member

Mark Jones, Member

Jason Shepard, Member

Administrative Officials

Dr. Ken Helvey, Superintendent

Mark J. Tarpley, CPA, Assistant Superintendent, Finance and Operations

Beth Nicholas, Assistant Superintendent, Learner Services

Dr. Maroba Zoeller, Assistant Superintendent, Administrative Services

Kent Turner, Chief Human Resources Officer

Officials Issuing Report

Mark J. Tarpley, CPA, Assistant Superintendent, Finance and Operations

Scott Weber, Director, Finance and Operations

Laura Edwards, CEOP, Administrative Assistant

Allen Independent

School District

2


Consultants & Advisors

Architects

PBK Architects

STB Architects

8144 Walnut Hill Lane, Suite 460

Dallas, Texas 75231

14001 N. Dallas Pkwy., Ste. 400

Dallas, Texas 75240

Auditors

Rutherford, Taylor & Company, P.C. 2802 Washington Street

Greenville, Texas 75401

Bond Counsel

Fulbright & Jaworski 2200 Ross Avenue, Suite 2800

Dallas, Texas 75201

Financial Advisor

First Southwest Company 777 Main Street, Suite 1200

Fort Worth, Texas 76102

General Counsel

Gay, McCall, Isaacks, Gordon & Roberts 777 East 15th Street

Plano, Texas 75074

Thompson & Knight LLP 1700 Pacific Avenue, Suite 3300

Dallas, Texas 75201

Walsh, Anderson, Brown,

Schulze & Aldridge, PC

Rapier, Wilson & Wendland, PC

6300 La Calma, Suite 200

Austin, Texas 78752

103 W. McDermott

Allen, Texas 75002

Depository Bank

American National Bank 720 South Greenville Avenue

Allen, Texas 75002

6

In Allen ISD, in every school, every day,

every child will be provided with

engaging school work.


Executive Summary

We are pleased to present the 2011/12 budget for the Allen Independent School District. The budget has been

prepared in accordance with state regulations and local policies covering the required twelve-month period from

July 1 through June 30, 2011.

Allen ISD has a rich heritage of providing the best possible education for its students. Voices from the past speak

to the emphasis that Allen has always placed on a quality education program. Allen ISD’s actions of today aptly

echo these sentiments from the past. We know it today as the “Allen Way”.

For the seventy-fifth anniversary of Allen ISD held in 1985, Mr. L. C. Summers collected remembrances from

former students of Allen ISD describing the district as far back as the early 1900’s. An excerpt from these

recordings by former Superintendent W. C. Moseley (1944-1950) sums it up like this – “….but there is something

unique about Allen. It is a school-minded community and it is my desire and my hope and my wish that the Allen

community in the years ahead will continue to have the same type, the same unique strong school-minded

community in the years ahead that they had in the years gone by.”

Cheatham Elementary First Graders

7

And thus today the “Allen Way” is still as strong as ever. Allen’s belief statements reflect that we are a school-

minded community.

We believe every child deserves the highest quality education.

We hold ourselves accountable to every child who walks through our doors.

We believe the development of citizenship in all students is essential to a complete education.

We are responsible for building upon the sense of community we have inherited.

We believe the development of leadership throughout the organization is critical to our success.

These beliefs are the constant for Allen ISD from days as a rural education system begun in 1886 as a common

district to its formation as an independent school district in 1910 to today’s modern and complex educational

system.

The organization of this document fulfills a number of needs. First and foremost, the budget document reflects

the district’s roadmap of resources used to achieve its goals. The document is prepared in a manner to help our

constituents, staff and Board of Trustees understand how resources are being used and to what end all desire to see

accomplished. Lastly, the document has been prepared to achieve the Meritorious Budget Award status from the

Association of School Business Officials for the eighth consecutive year.

The allocation of resources is designed to maximize student achievement. We believe that the district is

accountable to meet the needs of all its students. Focusing resources to accomplish this end is of highest priority.

Campus leadership is actively involved in making focused requests that target dollars to improve student

performance.

Executive Summary (Cont.)

One former student said it well about his children’s education . . . “that they will have received the

benefits of a school system which has been nurtured by the pioneer spirit and is flourishing in a community

that still believes – education is the answer.”

In a completely rational society, the best of us would

aspire to be teachers and the rest of us would have to

settle for something less, because passing civilization

along from one generation to the next ought to be the

highest honor and the highest responsibility anyone

could have.

-Lee Iacocca

8

Executive Summary (Cont.)

The district’s budget is organized into four separate sections: Introductory, Organizational, Financial, and

Informational.


The Introductory Section provides a complete overview of the entire budget document. The

Introductory Section is the budget in narrative form rich with charts, tables and graphs to assist the

reader. This section is organized in the same order as the rest of the document.


The Organizational Section defines Allen ISD – who we are, where we are located, how our

organization is structured, how our financial system functions, what are our significant internal

processes. This section informs the reader on the district’s account code chart, budget policies and

development process, major board goals and strategies to accomplish these goals, and the budget

administration and management processes.

Financial Section

The Financial Section is typically what most consider to be “the budget.” This section is organized in a

hierarchal order starting with a schedule of all funds followed by separate sections which break the

budget down into the different funds. Charts, tables and graphs explain significant budget data. Included

in this section are schedules for the General Fund, Student Nutrition Fund and Debt Service Fund.


The Informational Section is the final section of the budget document. This section is full of

explanatory information such as trends, projections, and historical data. Schedules are also provided that

focus on each campus and department. Student demographic data, staffing history, academic

achievement and performance rounds out this section.

Allen ISD began in the 1880’s as a common school district. Allen ISD is a political subdivision of the State of

Texas created in 1910 and is located in the southwest quadrant of Collin County, approximately 25 miles north of

downtown Dallas. The District is bisected by State Highway 75, more commonly known as North Central

Expressway, and lies between the cities of Plano to the south and McKinney to the north.

Many things have changed since the creation of the Allen Independent School District. During most of its

existence, Allen ISD was a rural farming community growing cotton, wheat and corn. Not until the 1950’s did it

begin to transform into a suburban district. The largest growth has occurred since the mid 1990’s.

Allen continues its steady growth due to its prime location along a major north/south corridor. Allen welcomed

back over 19,300 students for the 2011/2012 school year.

Allen ISD is governed by a “Team of Eight” member Board of Trustees. The Board’s primary role is policy

making. The operational functions of the district have been delegated to the Superintendent and administrative

staff. An organizational chart appears in the Organizational Section of this report.

Allen Independent School District operates 16 elementary schools, 3 middle schools, one ninth-grade center, and

one high school. Disciplinary and non-disciplinary student referrals attend the alternative education center.

Facts about Allen Independent School District

9

Table 1

Student Ethnicity Percentages for Allen ISD

Facts about Allen Independent School District (Cont.)

The student ethnicity percentages of the District are demonstrated in the following table:

The State of Texas currently mandates a pupil/teacher ratio of 22:1 for pre-kindergarten through 4th

grade,

however waivers can be granted for campuses that exceed more than 22 students per class. The district has

set a cap of 24:1 in K-4 for 2011/12 and will apply for waivers as necessary. The district sets caps for grades

5-12 at a target of 28:1. Some classes may exceed this target at certain times, but every attempt is made to

keep within this threshold.

The instructional year for 2011-2012 is 177 days. Teachers will be assigned 10 days for in-service training

and campus work days.

The school calendar determines the beginning and ending of the school year as well as defined holidays and

in-service days. The district changed this year to 4 nine-week reporting periods. The administration works

with an advisory group from both the community and staff to prepare the school calendar.

As with any major requirement, rules and laws govern certain aspects of the process. The budgeting process

in the State of Texas is no exception. The Texas Education Code Sections 44.002-44.006 establish the legal

basis for school district budget development.

The District’s budget must be prepared by June 20th

and be adopted by the Board of Trustees by June 30th

. A

public hearing for the budget and proposed tax rate must occur before the Board adoption. The District’s

budget must be legally adopted before the tax rate is adopted. This budget document meets these standards.

2007/08 2008/09 2009/10 2010/11 2011/12*

Anglo

Asian

Hispanic

65.9%

-

12.3%

63.6%

-

12.8%

62.3%

-

12.9%

61.8%

-

12.5%

58.2%

13.5%

13.4%

African-American 10.7% 10.9% 11.1% 10.8% 9.8%

Mixed Race

Other

-

11.1%

-

12.7%

-

13.7%

-

14.9%

4.2%

.9%

Budget Policies & Development Procedures

*The TEA changed the ethnicity reporting guidelines effective with the 2011/12 school year.

10

Table 2

Budget Development Process


10

District

Performance

Indicators

Develop

Board Goals

Program

Analysis

Recommendations

Strategic Plan

Action Items

Team of

Eight

Board

Budget

Directives

Policy

Financial

IndicatatorsCampus Planning

August September October November

Staffing for

Growth

Salary /

Benefit

Projections

Critical Needs

Prioritized

Final

Revenue

Estimates

Budget

Workshops

Preliminary

Balanced

Budget

Adopt

Budget

Fixed Costs

Preliminary

Revenue

Projections

Staffing

Declarations

Budget

Adjustments

December January March April June

Table 3

Board Goals and District Performance Objectives

Budget Development Process (Cont.)

11

District Goal #1

AISD will meet the needs of each student by designing engaging work for continuous learning, resulting in exemplary

performance and an emphasis on citizenship.

District Goal #2

AISD will ensure the implementation of the five-year Strategic Plan as developed by the community in 2007.

Performance

Objective #1

AISD and each campus will demonstrate Advanced Academic Performance on state assessments and achieve Meets

AYP in the Accountability System. (NCLB #1)

Performance

Objective #2

AISD will ensure improvement in student learning through professional learning communities that focus on curriculum,

instruction/assessment and intervention. In accordance with district expectations all staff will implement the provided

guaranteed and viable curriculum, utilize the instructional model, and develop school-wide intervention plans to ensure

improved student learning.

Performance

Objective #3

Attendance rate at all campuses and overall for the district will exceed 95%. (NCLB/AYP)

Performance

Objective #4

All students will graduate within four years. (NCLB #5)

Performance

Objective #5

All students and student groups at all tested grade levels will achieve or exceed the mastery level of performance in all

subjects on the state assessments.

Performance

Objective #6

All Limited English Proficient students (LEP) will become proficient in English and reach high academic standards

achieving or exceeding the mastery level of performance on the state assessments in Reading/Language Arts and Math.

(NCLB #3)

Performance

Objective #7

AISD will assure that all teachers are Highly Qualified (NCLB #3) while maintaining a turnover rate that is comparable

to the region.

Performance

Objective #8

AISD will provide a safe and structured program designed to meet the academic and social needs of our diverse student

population. All students will be educated in a learning environment that is safe, drug-free, and conducive to learning

(NCLB #4) that leads to graduation for all students. (NCLB #5)

12

The District maintains approximately 50 separate funds to account for its operations and special programs. Each

fund varies in purpose. All funds, including campus and student activity funds, are accounted for on a district level

basis.

The fund accounting system defines each fund by fiscal period and a self-balancing set of accounts including assets,

liabilities, fund equity, revenues and expenditures. There are four major fund groups. The Governmental Funds

includes the General Fund, Special Revenue Funds, Debt Service Funds, and Capital Projects Funds. Other funds

maintained by the district include internal service funds and fiduciary funds.

Accounting records are maintained in accordance with generally accepted accounting principles (GAAP).

Budgetary controls, which employ encumbering purchase orders to reserve commitments to the budget, include

periodic amendments to ensure compliance with state law.

The budget worksheets throughout this document will be summarized at the fund, function and major object levels.

The actual general ledger is made up of hundreds of detailed line items that are the building blocks of this document.

In fact, the State of Texas mandates the account code structure used by all public school districts.

The account code defines transaction detail. The account code will tell the reader what was generally purchased,

which campus made the purchase, the purpose of the purchase and the major source of funds used. A detailed review

of the account code structure is included in the Organizational Section of this document.

Account

Classification

X X X - X X - X X X X X X - X X X - X - X X - X - X X

Major

Object Codes: Assets

(1XXX) Liabilities (2XXX) Fund Equity (3XXX) Clearing Accounts (4XXX) Revenues/Income (5XXX)

(6XXX) Other Resources/Non-Operating

Revenues/Residual Equity Transfers In (7XXX) Other Uses/Non-Operating Expenses/Residual Equity Transfers Out (8XXX)

Fund Codes (1XX - 8XX)

Account Groups (9XX)

Function Codes (11 - 99)

Local Option

Codes 1 and 2 (XX)

Organization Codes (001 – 99)

Fiscal Year Code (0 - 9)

Program Intent

Codes

(11-99)

Local Option

Code 3 (X)

Local Option Codes 4 and 5 (XX)

Detail Major Detail Major Detail

Expenditures/Expenses

Indicates a mandatory code for

State reporting purposes

Indicates a code that may be used

at location option

Financial Structure & Basis for Accounting

Account Code Structure

13

Combined Funds

The 2011/12 Combined Budget includes three major funds - General Fund, Student Nutrition Fund and Debt

Service Fund. The total revenues and other resources for these funds are $182,176,477 and total expenditures

and other uses are $176,520,080.

Table 4

Combined Funds

Statement of Revenues and Expenditures (Budget)

General Fund Student Nutrition Debt Service Total

REVENUE

5700 Local 87,742,232$ 5,615,677$ 36,879,406$ 130,237,315$

5800 State 49,221,899$ 32,000$ -$ 49,253,899$

5900 Federal -$ 1,351,263$ -$ 1,351,263$

Combined Fund Revenue Total 136,964,131$ 6,998,940$ 36,879,406$ 180,842,477$

EXPENDITURES

11 Instruction 82,295,089$ -$ -$ 82,295,089$

12 Media Services 2,355,628$ -$ -$ 2,355,628$

13 Curriculum & Staff Development 1,843,660$ -$ -$ 1,843,660$

21 Instructional Administration 1,245,577$ -$ -$ 1,245,577$

23 School Administration 8,148,433$ -$ -$ 8,148,433$

31 Guidance & Counseling 5,311,347$ -$ -$ 5,311,347$

33 Health Services 1,310,913$ -$ -$ 1,310,913$

34 Transportation 2,553,911$ -$ -$ 2,553,911$

35 Student Nutrition -$ 6,674,940$ -$ 6,674,940$

36 Co-curricular 3,094,423$ -$ -$ 3,094,423$

41 General Administration 3,772,482$ -$ -$ 3,772,482$

51 Plant Maintenance 16,916,292$ -$ -$ 16,916,292$

52 Security 1,124,064$ -$ -$ 1,124,064$

53 Technology 1,879,915$ -$ -$ 1,879,915$

61 Community Services -$ -$ -$ -$

71 Debt Services -$ -$ 36,879,406$ 36,879,406$

81 Capital Projects -$ -$ -$ -$

93 JJAEP Services 45,000$ -$ -$ 45,000$

99 Appraisal Services 800,000$ -$ -$ 745,000$

Combined Fund Expenditure Total 132,696,734$ 6,674,940$ 36,879,406$ 176,196,080$

Net Revenue Over (Under) 4,267,397$ 324,000$ -$ 4,646,397$

OTHER SOURCES / USES

7900 Other Resources 1,334,000$ -$ -$ 1,334,000$

8900 Other Uses -$ (324,000)$ -$ (324,000)$

Net Sources Over (Under) 1,334,000$ (324,000)$ -$ 1,010,000$

Net Revenue/Sources Over (Under) 5,601,397$ -$ -$ 5,601,397$

Beginning Fund Balance (Estimated) 36,848,132$ 2,580,495$ 18,480,755$ 57,909,382$

Ending Fund Balance 42,449,529$ 2,580,495$ 18,480,755$ 63,510,779$

14

The General Fund is commonly referred to as the “Operating Fund” or “Local Maintenance Fund”. State aid

and local tax revenue make up the bulk of revenues received by this fund. This fund is used to pay general

operating expenses throughout the district.

General Fund revenue is budgeted to increase $2.6 million or 1.9% over the 2010/11 fiscal year unaudited

actual. The increase is the result of an increase in the projected tax rate of 13 cents, which must be approved

by the voters of Allen ISD in a Tax Ratification Election (TRE). The TRE is scheduled for October 8.

General Fund expenditures are expected to decrease $1.5 million or 1.18% over 2010/11 unaudited actuals.

The decrease is the result of the reduction of approximately 84 personnel units.

The District’s General Fund balance was increased by $2.3 million in 2010/11. Fund balance levels are a sign

of fiscal health. The district goal is to maintain at least a 15% ratio of fund balance to annual operating

expenditures. Allen ISD’s fund balance is expected to exceed that level by topping 27%.

General Fund

15

General Fund (Cont.)

Table 5

General Fund Budget

(by Function Code)

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual (1)

2010/11

Unaudited

Actual (2)

2011/12

Adopted

Budget

$ Increase/

(Decrease)

Over Pr ior

Year

% Increase/

(Decrease)

Over Pr ior

Year

LOCAL REVENUE SOURCES $ 71,176,686 $ 73,794,585 $ 75,514,665 $ 77,098,781 $ 87,742,232 10,643,451$ 13.80%

STATE REVENUE SOURCES $ 49,113,601 $ 45,945,502 $ 44,535,929 $ 49,460,494 $ 49,221,899 (238,595)$ -0.48%

FEDERAL REVENUE SOURCES $ 10,286 $ 4,412 $ 5,063,153 $ 7,812,750 $ - $ (7,812,750) -100.00%

GENERAL FUND REVENUE TOTAL $ 120,300,573 $ 119,744,499 $ 125,113,747 $ 134,372,025 $ 136,964,131 $ 2,592,106 1.93%

EXPENDITURES

11 Instruction 70,275,542$ 75,697,796$ 79,164,146$ 82,850,546$ 82,295,089$ (555,457)$ -0.67%

12 Instructional Resource & Media 1,938,537$ 2,174,135$ 2,209,456$ 2,288,602$ 2,355,628$ 67,026$ 2.93%

13 Curriculum & Staff Development 1,792,381$ 1,897,069$ 1,846,803$ 1,722,870$ 1,843,660$ 120,790$ 7.01%

21 Instructional Administration 844,165$ 1,125,510$ 1,177,629$ 1,239,094$ 1,245,577$ 6,483$ 0.52%

23 School Administration 6,994,870$ 7,492,931$ 7,634,158$ 8,270,205$ 8,148,433$ (121,772)$ -1.47%

31 Guidance and Counseling 4,132,666$ 4,833,999$ 5,647,988$ 5,962,243$ 5,311,347$ (650,896)$ -10.92%

33 Health Services 1,045,104$ 1,092,138$ 1,254,287$ 1,316,229$ 1,310,913$ (5,316)$ -0.40%

34 Student Transportation 2,394,729$ 2,360,877$ 2,523,459$ 2,618,286$ 2,553,911$ (64,375)$ -2.46%

36 Co-Curricular Activities 2,722,431$ 2,788,106$ 3,117,770$ 3,132,836$ 3,094,423$ (38,413)$ -1.23%

41 General Administration 4,171,514$ 4,114,075$ 4,032,969$ 4,185,941$ 3,772,482$ (413,459)$ -9.88%

51 Plant Maintenance & Operations 15,610,963$ 16,832,368$ 16,684,887$ 16,802,983$ 16,916,292$ 113,309$ 0.67%

52 Security & Monitoring 909,588$ 1,368,487$ 1,385,716$ 1,325,884$ 1,124,064$ (201,820)$ -15.22%

53 Data Processing/Technology Services 1,359,255$ 1,533,729$ 879,241$ 1,704,576$ 1,879,915$ 175,339$ 10.29%

61 Community Services -$ 130$ 121,408$ 6,931$ -$ (6,931)$ -100.00%

81 Capital Acquisition 409,285$ 134,182$ -$ -$ -$ -$ 0.00%

93 Payments to JJAEP 47,205$ 57,308$ 84,917$ 42,690$ 45,000$ 2,310$ 5.41%

99 Appraisal Services -$ 637,613$ 698,671$ 739,107$ 800,000$ 60,893$ 8.24%

TOTAL EXPENDITURES 114,648,235$ 124,140,453$ 128,463,505$ 134,209,023$ 132,696,734$ (1,512,289)$ -1.18%

NET REVENUE OVER (UNDER) 5,652,338$ (4,395,954)$ (3,349,758)$ 163,002$ 4,267,397$ 4,104,395$ -122.53%

OTHER SOURCES 822,000$ 2,000,665$ 1,586,398$ 2,198,941$ 1,334,000$ (864,941)$ -54.52%

OTHER USES -$ -$ -$ -$

NET SOURCES OVER (UNDER) 822,000$ 2,000,665$ 1,586,398$ 2,198,941$ 1,334,000$ (864,941)$ -54.52%

6,474,338$ (2,395,289)$ (1,763,360)$ 2,361,943$ 5,601,397$ 3,239,454$

BEGINNING FUND BALANCE 33,259,375$ 37,938,308$ 36,249,549$ 34,486,189$ 36,848,132$ 2,361,943$ 6.52%

(ESTIMATED)

PRIOR PERIOD ADJUSTMENT (1,795,405)$ 706,530$ -$ -$ -$ -$ 0.00%

ENDING FUND BALANCE 37,938,308$ 36,249,549$ 34,486,189$ 36,848,132$ 42,449,529$ 5,601,397$ 16.24%

Footnote:

(1) Included in the General Fund Revenue and Expenditures for 2009/2010 Fiscal Year - ARRA Stabilization Fund (266)

(2) Included in the General Fund Revenue and Expenditures for 2010/2011 Fiscal Year - ARRA Stabilization Fund (266) and Federal Job Relief Fund (287)

NET REVENUE /SOURCES OVER (UNDER)

16

The above constitutes the major changes affecting Allen ISD’s budget growth. Early in the 2011/12 budget process,

costs were held at or below the 2010/11 spending. New dollars were added only where absolutely necessary. The

surplus projected at $5.6 million will be added to fund balance to prepare for larger reduction in state funding in

2012/13. In the event of an unsuccessful TRE, approximately $4 million of reserves may be used to balance the

budget for 2011/12.

Table 6

General Fund Major Changes

Increase / Decrease

Millions

Property value and tax levy increase (net decrease): $10.6

$246 million taxable value increase (3.4%)

State maximum M&O tax rate of $1.00

Local Option increase - $0.17

Increase of investment income $0.2

State and Federal aid decrease anticipated in 11/12 ($8.0)

Salary cost decreases ($1.7)

Reduction in personnel

o 44 teachers

o 40 other personnel

o Zero pay increases

Other cost increases - Utilities $0.1


17

Student Nutrition Fund

The Student Nutrition Fund accounts for the operation of the district’s cafeteria meal program. The 2011/12

budget totals $6,674,940 which represents a 13% increase from 2010/11 unaudited actuals. The increase is a

result of higher food and labor costs expected for 2011/12. The emphasis of the Student Nutrition program is to

provide a nutritional meal program without the fiscal support from the General Fund. The fund contributes to the

general fund annually to cover facility expenses attributable to the kitchen and lunchroom areas.

Meal prices for 2011/12 will increase five cents. The district meets or exceeds the mandated nutritional

requirements set by national and state agencies.

The following table compares actual to budget for a five-year period:

Table 7

Statement of Revenue and Expenditures


2007/08

Audited

Actua l

2008/09

Audited

Actua l

2009/10

Audited

Actua l

2010/11

Unaudited

Actua l

2011/12

Adopted

Budget

$ Increase/

(Decrease)

Over Pr ior

Year

% Increase/

(Decrease)

Over Pr ior

Year

School Lunches $ 4,847,899 $ 5,071,614 $ 5,112,118 $ 5,235,713 $ 5,533,520 297,807$ 5.69%

Other $ 274,605 $ 110,977 $ 62,876 $ 40,337 $ 82,157 $ 41,820 103.68%

TOTAL $ 5,122,504 $ 5,182,591 $ 5,174,994 $ 5,276,050 $ 5,615,677 $ 339,627 6.44%

State Matching Funds $ 29,868 $ 32,001 $ 60,569 $ 30,106 $ 32,000 $ 1,894 6.29%

TOTAL $ 29,868 $ 32,001 $ 60,569 $ 30,106 $ 32,000 $ 1,894 6.29%

Federal Meal Reimbursement $ 962,782 $ 1,060,938 $ 1,204,962 $ 1,229,186 $ 1,125,495 $ (103,691) -8.44%

Federal Commodities $ 237,908 $ 220,516 $ 250,249 $ 145,276 $ 225,768 $ 80,492 55.41%

TOTAL $ 1,200,690 $ 1,281,454 $ 1,455,211 $ 1,374,462 $ 1,351,263 $ (23,199) -1.69%

TOTAL REVENUE $ 6,353,062 $ 6,496,046 $ 6,690,774 $ 6,680,618 $ 6,998,940 $ 318,322 4.76%

EXPENDITURES

35 Food Services

Payroll Costs 2,210,185$ 2,420,357$ 2,583,452$ 2,837,528$ 2,727,532$ $ (109,996) -3.88%

Professional & Contracted Srvs. 76,334$ 67,629$ 73,815$ 64,898$ 65,400$ $ 502 0.77%

Supplies & Materials 3,010,067$ 3,098,842$ 3,060,606$ 2,965,672$ 3,650,745$ $ 685,073 23.10%

Other Operating Expenses 48,368$ 41,202$ 44,787$ 37,454$ 50,000$ $ 12,546 33.50%

Capital Outlay 1,050,397$ 716,320$ 109,923$ -$ 181,263$ $ 181,263

TOTAL 6,395,351$ 6,344,350$ 5,872,583$ 5,905,552$ 6,674,940$ 769,388$ 13.03%

NET REVENUE OVER (UNDER) (42,289)$ 151,696$ 818,191$ 775,066$ 324,000$ (451,066)$ -58.20%

OTHER SOURCES/USES

Transfer in -$ -$ -$ -$ -$ $ - 0.00%

Transfer out to General Fund -$ (405,556)$ (338,166)$ (324,000)$ (324,000)$ $ - 0.00%

Transfer out to Construction -$ -$ -$ -$ -$ $ -

TOTAL -$ (405,556)$ (338,166)$ (324,000)$ (324,000)$ $ - -100.00%

NET REVENUE / SOURCES OVER (UNDER) (42,289)$ (253,860)$ 480,025$ 451,066$ -$ $ (451,066) -100.00%

BEGINNING FUND BALANCE 1,945,552$ 1,903,263$ 1,649,403$ 2,129,428$ 2,580,495$ $ 451,066 21.18%

ENDING FUND BALANCE 1,903,263$ 1,649,403$ 2,129,428$ 2,580,495$ 2,580,495$ -$ 0.00%

FEDERAL REVENUE SOURCES

LOCAL REVENUE SOURCES

STATE REVENUE SOURCES

18

Debt Service Fund

The Debt Service fund is a self-balancing fund to account for principal and interest payments on voter

authorized long-term debt. The fund balance in debt service is in excess of 40% because a payment is due in

August of each year.

Revenue of the debt service fund consists of ad valorem property taxes. The debt service tax remained at $.50

per $100 of valuation in 2011/12. Other sources of revenue include investment interest earned on funds

between the payment dates and any premium received on bond sales.

The expenditures of the Debt Service Fund consist of the principal interest and paying agent fees on long-term

debt payments. The 2011/12 debt service expenditures have increased over 1.30% from the prior year.

The reserve level for the General Obligation Bond Fund represents over 40 percent of the total annual debt

service obligation. A significant payment is due by August 15th, and a large balance is needed to cover this

payment. The tax rate necessary to support the above debt service is $0.5000.

As a result of the District’s strong debt position, the bond ratings for outstanding debt are Aa2 by Moody’s and

AA by Standard & Poors.

Table 8

Statement of Revenues and Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Unaudited

Actual

2011/12

Unaudited

Actual

2011/12

Approved

Budget

$ Increase/

(Decrease)

Over Pr ior

Year

% Increase/

(Decrease)

Over Pr ior

Year

REVENUE SOURCES

Local Revenue 28,176,003$ 29,806,467$ 35,694,152$ 36,509,850$ 36,879,406$ 369,556$ 1.01%

State Revenue 1,243,545$ -$ -$ -$ -$ -$

TOTAL 29,419,548$ 29,806,467$ 35,694,152$ 36,509,850$ 36,879,406$ 369,556$ 1.01%

EXPENDITURES

71 Debt Service

Principal 12,845,230$ 13,094,362$ 15,965,097$ 16,165,000$ 16,815,000$ 650,000$ 4.02%

Interest 14,059,351$ 14,599,293$ 17,181,877$ 19,704,965$ 20,034,406$ 329,441$ 1.67%

Fees 19,490$ 381,687$ 726,716$ 535,106$ 30,000$ (505,106)$ -94.39%

TOTAL 26,924,071$ 28,075,342$ 33,873,690$ 36,405,071$ 36,879,406$ 474,335$ 1.30%

2,495,477$ 1,731,125$ 1,820,462$ 104,779$ -$ (104,779)$ -100.00%

Transfers In 124,938$ 1,989,081$ 10,947,757$ 15,497,059$ -$ (15,497,059.00)$ -100.00%

Transfers Out -$ -$ (9,415,051)$ (14,975,432)$ -$ 14,975,432.00$ -100.00%

TOTAL 124,938$ 1,989,081$ 1,532,706$ 521,627$ -$ (521,627.00)$

2,620,415$ 3,720,206$ 3,353,168$ 626,406$ -$ (626,406)$ -100.00%

9,994,447$ 10,773,896$ 14,494,102$ 17,847,270$ 18,473,676$ 626,406$ 3.51%

PRIOR PERIOD ADJUSTMENT (1,840,966)$


NET REVENUE OVER

OTHER SOURCES/USES

NET SOURCES OVER

BEGINNING FUND BALANCE (ESTIMATED)

19

The primary type of debt instrument issued by the District is the General Obligation Bond. This debt instrument

requires voter approval. Another name is the Unlimited Tax Bond due to voter authorization of the annual tax rate

subject to the amount of outstanding debt as a function of taxable wealth.

As of September 1, 2011 the District has $467,757,100 in outstanding general obligation bonds. The outstanding

debt represents 6.19% of the total taxable wealth of the district.

A complete discussion of the projects included in the bond propositions is located in the Financial Section of this

book.

The inclusion of construction reports in this budget document is for information purposes only. The district’s

enrollment growth continues to require the building of new schools and facilities. The Board of Trustees rely upon

community volunteers to advise them on facility needs. Bond elections over the past decade have averaged one

every 3-5 years. Typically, each bond authorization takes 4-5 years to implement as property values and tax rate

limits allow.

In 2008/09 the Board of Trustees called and voters approved two bond elections totaling $338 million for capital

improvements. In November 2008, a bond election in the amount of $219 passed with 74% of voters approving the

measure. In May 2009, voters approved the second bond election of $119 million, with 63% of voters approved.

Bonds will be sold in amounts necessary to accomplish the planned projects. The projected construction schedule

for these projects is included in Table 47.

The table on the following page recaps the projects and historical spending (actual or planned) for the bond

authorizations currently under use.

Table 9

Bond Authorizations

Debt Service Fund (Cont.)

Capital Projects

Date

Approved Recap of

Bond Issues Bonds Issued

to Date Authorized /

Unissued Bonds

November 2008

$219,000,000

$163,325,000

$55,675,000

May 2009

$119,435,000

$82,935,000

$36,500,000

Total $338,435,000

$246,260,000

$92,175,000

11

Table 10

Capital Projects Report

Capital Projects (Cont.)

20

Project

Number

Project Descr iption2007/08 Fiscal

Year Activity

2008/09 Fiscal

Year Activity

2009/10 Fiscal

Year Activity

2010/11 Fiscal

Year Activity

2011/12 Fiscal

Year Budget

204 Ereckson Middle School -$ -$ -$ -$ -$

207 Boon Elementary School -$ -$ -$ -$ -$

208 Chandler Elementary School 7,113$ -$ -$ -$ -$

209 Evans Elementary School 12,348,795$ 1,071,359$ (150)$ -$ -$

210 Olson Elementary School 2,063,206$ 13,752,230$ (39,398)$ -$ -$

211 Cheatham Elementary School -$ 2,302,497$ 13,983,195$ 1,230,639$ -$

212 Elementary #17 -$ -$ -$ -$ 20,623,011$

305 Cafeteria Renovations Allen High School -$ -$ -$ -$ -$

308 Cafeteria Renovations Green Elementary School -$ -$ -$ -$ -$

310 Cafeteria Renovations Story Elementary School -$ 542,564$ 437,533$ -$ -$

311 Cafeteria Renovations Vaughan Elementary School -$ -$ 556,058$ 318,705$ -$

406 Renovations/Additions Boyd Elementary School -$ -$ 877,375$ 3,294,666$ -$

409 Renovations/Additions Story Elementary School -$ -$ -$ -$ -$

409 Covered Walkways - Anderson Elementary School -$ -$ -$ -$ -$

410 Renovations/Additions Green Elementary School -$ -$ 1,696,884$ 3,090,812$ -$

411 Lowery Freshman Center 2,236,014$ 4,110,585$ 98,254$ -$ -$

412 Portables -$ -$ -$ -$ -$

414 HVAC/Roofs 1,214,670$ 2,764,542$ 42,843$ 1,381,792$ 11,948,179$

415 Technology 2,244,581$ 1,526,982$ 2,929,750$ 2,934,494$ 2,620,731$

418 AHS House #7 569,123$ 23,573$ -$ -$ -$

419 AHS Rehearsal Hall Expansion -$ -$ 271,046$ 70,629$ 25,489$

420 Career & Technology Academy -$ -$ 411,466$ 12,685,166$ 4,737,797$

421 Curtis Middle School Renovations -$ 3,602,522$ 5,255,059$ 14,623$ -$

422 Curtis Middle School Expansion -$ -$ 4,502,398$ 815,372$ -$

423 Ford Middle School Renovations -$ -$ -$ 613,094$ 383,210$

424 Band Uniforms and Equipment -$ -$ -$ 598,241$ -$

425 Lighted Field at Curtis Middle School -$ -$ 417,181$ 1,422,947$

426 AHC College & Career Center -$ -$ 114,677$ 446,453$ -$

430 Renovations/Additions Anderson Elementary School -$ -$ -$ 2,035,579$ 4,287,364$

431 Renovations/Additions Ereckson Middle School -$ -$ -$ -$ 320,000$

432 Renovations/Additions Norton Elementary School -$ -$ -$ -$ 6,322,943$

501 Keyless Entry Upgrades 286,604$ -$ -$ -$ -$

502 Security Cameras/Upgrades District Wide -$ 318,014$ 492,913$ 183,069$ 13,968$

601 Land/Land Improvement 57,519$ 1,967,372$ 1,658,735$ 1,755,595$ 4,667,416$

744 Allen High School Parking Lot -$ -$ -$ -$ -$

751 Old Eagle Stadium Renovations -$ 722,996$ 441,650$ -$ -$

752 New Eagle Stadium -$ -$ 1,992,186$ 20,019,414$ 2,702,018$

753 AHS Auditorium -$ -$ 2,425,108$ 18,961,655$ 1,998,977$

754 AHS Parking Lot -$ -$ -$ 659,921$ -$

800 Administration Building & Relocation 7,781,950$ -$ 1,684$ 35,188$ -$

801 Annex Building & Relocation 373,012$ (2,100)$ (171)$ -$ -$

805 Transportation - Buses 893,675$ 378,252$ 998,756$ 736,698$ -$

Grand Total 30,076,262$ 33,081,388$ 39,565,032$ 73,304,752$ 60,651,103$

For the last ten years, the District’s taxable value growth has averaged 9.0%. In 2011 the increase was only 3.3%.

The lower increase is a result of the weakened economy and fewer housing starts in the area; however, the increase

was almost double the previous year.

Anticipated new commercial construction combined with housing construction will continue to keep the value

growth at significant levels. Several large land tracts in the Allen ISD boundary along Highway 75 and Highway

121 are seeing extensive commercial development.

The following chart in Table 11 depicts the increasing growth rate of property values.

On January 1 each year the property values are rendered for appraisal. The appraisal process is conducted by the

Collin Central Appraisal District (CCAD). Properties are required to be appraised at 100% of market value. A ten

percent appraisal cap controls runaway property value growth.

The CCAD submits preliminary values to the school district by May 1. These values are usually a conservative

estimate of the ultimate certified values that come by July 25th. The preliminary values are good estimates upon

which to base the tax levies for the operating and debt service budgets. Once the certified values are received by the

district, the tax rate adoption and budgeting process can be completed for the new fiscal year. See Table 12 for a

recap of the schedule for certification of the appraisal roll:

Table 11

Taxable Value Projections

Property Values

Property Values (Cont.)

2.661

3.224

3.840

4.129

4.435

4.853

5.395 6.181

6.830

7.186

7.308

7.552

7.702

8.038

8.270

8.551

8.770

0.0

1.0

2.0

3.0

4.0

5.0

6.0

7.0

8.0

9.0

10.0

20

00

20

01

20

02

20

03

20

04

20

05

20

06

20

07

20

08

20

09

20

10

20

11

20

12 e

st.

20

13 e

st.

20

14 e

st.

20

15 e

st.

20

16 e

st.

Val

ue

sB

illio

ns

Tax Year

21

22

For budget purposes, the tax levy is computed off of the Net Taxable Value at a 99% collection rate. The actual

taxes to be collected on the Freeze Taxable Values are added back. The Freeze Taxable Value is the property values

of patrons over 65 years old. Their tax levy is frozen when they turn 65 and can never rise any higher no matter

what happens to property values or tax rates. The combination of the Net Taxable Value levy and the levy on

Frozen Values equals the Total Levy for the year.

Table 12

Taxable Values at a Glance

Table 13

Property Values (in millions)

Total approximate increase $243 million

Tax Value Growth Rate – 3.3%

Collin Central Appraisal District (CCAD )

January 1 Rendition Date

January 8 CCAD confirms above projection

April 30 Preliminary Values for Budget Purposes

July 25 Certified Tax Values

One Penny yields - $755,000

Property Values (Cont.)

2007 2008 2009 2010 2011

Total Market Value $7,328.90 $7,883.20 $8,268.70 $8,408.38 $8,648.16

Total Exemptions/Productivity Loss ($1,147.10) ($1,053.60) ($1,083.00) ($1,099.96) ($1,096.22)

Taxable Value $6,181.20 $6,829.60 $7,185.70 $7,308.42 $7,551.94

Freeze Taxable Value ($206.20) ($254.20) ($293.30) ($321.40) ($360.04)

Net Taxable Value $5,975.00 $6,575.40 $6,892.40 $6,987.02 $7,191.90

23

The school district’s tax rate is comprised of two components: maintenance and operations (M&O), and debt

service (I&S). The Board of Trustees has called a Tax Ratification Election, or TRE, for the purpose of raising

the M&O rate above its rollback rate of $1.04. The new M&O rate of $1.17 per hundred would raise

approximately $10 million in taxes and state aid. Even with the additional 13 cents on the tax rate the total tax

rate will still be 26.35 cents less than the rate was in 2004/05. The debt service rate will remain at $.50 for

2011/12.

The M&O tax rate supports the major operational and educational programs of the district for such expenses as staff

salaries and benefits, utilities, supplies and materials, equipment, and many other costs. The M&O rate for 2011/12

is $1.17.

The Debt Service tax rate supports the repayment of debt authorized by district voters. The total amount of debt

payable each budget year less any applicable state aid is divided by the taxable property values to determine the rate.

The maximum debt service tax rate is $0.50. Allen ISD’s 2011/12 debt service tax rate is $.50.

Table 14

Tax Rate Comparison

Tax Rate

1.5

000

1.5

000

1.5

000

1.5

000

1.3

700

1.0

400

1.0

400

1.0

400

1.0

400

1.1

700

0.3

080

0.3

723

0.4

335

0.4

125

0.4

051

0.4

303

0.4

303

0.5

000

0.5

000

0.5

000

0.0000

0.2000

0.4000

0.6000

0.8000

1.0000

1.2000

1.4000

1.6000

1.8000

2.0000

Co

mbin

ed T

ax R

ate

Local Maintenance Debt Service

24

2007/08 2008/09 2009/10 2010/11 2011/12

Average Residence Value 205,000$ 215,000$ 220,000$ 220,000$ 220,000$

Less: Homestead Exemption (15,000)$ (15,000)$ (15,000)$ (15,000)$ (15,000)$

Adjusted Taxable Value 190,000$ 200,000$ 205,000$ 205,000$ 205,000$

Rate per $100 Value 1.4703$ 1.4703$ 1.5400$ 1.5400$ 1.6700$

Tax Levy 2,794$ 2,941$ 3,157$ 3,157$ 3,424$

What does the proposed tax rate mean to local homeowners? The following example demonstrates the effect of

the tax rate. The example also shows the effect of a property value inflationary adjustment to reflect how property

value changes also affect the total tax levy.

Every homeowner receives a state mandated homestead exemption of $15,000 to reduce the amount of taxes owed.

An additional exemption is provided for those 65 years and older. Their tax levy is frozen at the amount when they

receive the exemption and can never go up even as their home value or tax rate increases.

The State of Texas places limits on how much tax rates can increase over the previous year’s rate. Each taxing

entity must calculate its rollback rate. This is the maximum rate that can be adopted before an automatic rollback

election takes place. If a rate is adopted that is higher than the rollback rate, the voters have an opportunity to affirm

the proposed higher rate through an election or roll it back to the rollback rate.

The rollback rate is the amount of state and local revenue (on a per pupil basis) for the prior year divided by the new

years’ taxable values. The maximum that this rate can be for 2011/12 is $1.04. An election is required to exceed the

rollback rate.

Individual property value increases are capped annually at ten percent. This prevents the housing market value

increases from becoming rampant.

Enrollment Growth

Allen ISD’s enrollment should peak in 2019. At that point the district will be built out within its 29 square miles

and no longer subject Allen ISD continues to respond to the enrollment growth needs of the district. According to

the District’s demographer to the heavy growth of new houses which typically bring new students.

Growth in the number of students means growth in special sub-population groups such as bilingual students or

special education students. Classroom space is impacted by these groups and the addition of regular education

students. Enrollment provides the basis for staffing. However, the WADA is the basis for computing state aid. The

correlation between the two is very important.

Table 15

Example of Tax Levy on a $220,000 Residence

Tax Rate (Cont.)

25

17,050

17,511 18,122

18,712 19,372

19,645 19,921

20,207 20,480

20,723

20,934

21,113

21,171

16,000

17,000

18,000

19,000

20,000

21,000

22,000

20

07/0

8

20

08/0

9

20

09/1

0

20

10/1

1

20

11/1

2

20

12/1

3 e

st.

20

13/1

4 e

st.

20

14/1

5 e

st.

20

15/1

6 e

st.

20

16/1

7 e

st.

20

17/1

8 e

st.

20

18/1

9 e

st.

20

19/2

0 e

st.

Enrollment Growth (Cont.)

Allen ISD enrollments continue to rise at a steady rate. Total K-12 enrollments in Allen rose from 8,781 students in

1997 to 19,372 students in 2011/12. Annual enrollment increases have ranged from 450 to over 1000 students in the

last decade. The majority of the growth has occurred in the northwest quadrant of the district, affecting areas in the

Cheatham, Boon, Kerr, and Evans elementary school zones. The district’s 17th

and final elementary school will help

to alleviate some overcrowding in those areas when it opens in the fall of 2013.

The District’s demographer predicts an enrollment of over 21,000 students by 2019/20. Other previous district

demographic reports have also substantiated this predicted enrollment number.

This projected enrollment growth over the next five years will continue to effect the educational capacity of Allen

ISD’s elementary campuses. The opening of elementary schools over the next few years will relieve existing

schools and reduce the dependence on portable buildings.

Long range enrollment projections prepared by the district’s demographer are shown in the following table:

Table 16

Student Enrollment History & Projections

26

The state aid system is made up of a multi-tiered funding formula that considers a district’s property wealth per

student as a key variable in relation to tax effort by the district. In response to the large state-wide deficit in 2011,

the funding for Texas school districts was reduced an average of 6% for 2011/12. The semi-across the board

reduction will produce a reduction of 6.8% for Allen ISD.

Key State Funding Components for Allen ISD

Compressed Maintenance and Operations Tax Rate - $1.00

Local Option Tax Rate $0.17 – to be ratified by voters on October 8, 2011

Regular Program Adjustment Factor (RPAF) applied at 92.39% in 2011/12 will reduce funding for Allen

ISD approximately $9 million.

The state technology fund has been eliminated.

Constitutionally, the Texas Legislature is required to meet in regular session for 140

days every two years to enact legislation and set a two year state budget. Revenue

estimates are determined by the State Comptroller. The 82nd

Legislature met from

January through May 2011 in regular session and in the month of June 2011 in the First

Called Special Session.

In 2006, the Supreme Court rendered a decision on the lower state court’s ruling that the

existing school funding situation in Texas is unconstitutional. The Courts held that the

state funding system was unconstitutional in regard to the $1.50 tax rate. The

Legislature successfully passed HB1 which met the court’s requirement. HB1 froze a

district’s funding per student to an amount equal to what the district had earned in 2006.

That amount did not get adjusted until 2011, when the Legislature subsequently reduced

funding for public education by over $4 billion.

The 82nd

Legislative Session’s focus was on solving the State’s budget crisis. At issue was how to distribute

funding cuts of approximately $4 billion over the biennium to the State’s 1,034 independent school districts. The

regular session ended with no resolution on school funding cuts. However, in the First Called Special Session, a

conference committee of Senate and House leaders settled on a plan to distribute the cuts. Year one of the biennium

used a plan designed by the House to apply a semi-across the board cut to schools. In year two, a Senate plan

targeted at higher wealth districts will be applied. Allen ISD will lose over $21 million in funding during the

biennium as of result of this legislation. The cuts from 2011 represent the first time in over 60 years that public

education funding has been reduced in Texas.

When the Legislature meets in the spring of 2013 for the 83rd

Legislative Session, the budgeted is expected to be as

bad or worse as the recent Session. At the heart of the issue is the fact that the Legislatures refused to make

corrections to the structural deficit which funds public education, but instead used $11 billion in one-time funding

sources to help balance the 2012-2013 biennial budget. The lack of these funding sources will only serve to

exacerbate the funding crisis in 2013.

State Aid

Legislative Issues

27

The Allen ISD staff continues to grow. With the influx of new students into the district, new staff is essential to

provide the necessary educational services ranging from teachers to bus drivers. Table 17 shows the staffing history

for Allen ISD.

Outside economic factors drive much of what goes on fiscally in Allen ISD. Collin County, in general, is

considered a fast growing area. Property values, one of the key variables in public education funding, have been

rising dramatically across the county for the past decade. Property value increases in neighboring districts like

Frisco, Plano or McKinney, as well as Allen ISD, fuel their growing budget requirements which include salary and

benefit increases.

The largest single component of a school district’s operating budget (approximately 80%) is its salary and benefit

costs. New resources in these districts applied to salary and benefit increases place economic pressures on Allen

ISD whether or not its property values increase at an equivalent rate. Typically, when one of these districts sets a

higher minimum teacher pay rate and a salary increase for all of its employees, Allen ISD must act accordingly or

lose ground in recruiting and retaining its staff for 2011/12.

Because of budget constraints, the Board of Trustees voted to freeze all salaries for 2011/12. As a result, the starting

teacher pay is $45,500. This amount is $500 less than in 2010/11.

Table 17

Staffing History

Staffing

Salary & Benefits

2007/08 2008/09 2009/10 2010/11 2011/12

Professional

(Superintendent, Assistant Superintendent,

Director, Other Professional, Principal,

Assistant Principal, Counselor, Librarian,

Nurse)

210 230 244 274 257

Teachers

(Teacher - Secondary; Teacher - Elementary;

Teacher - Special Education)

1,098 1,169 1,205 1,228 1,187

Other

(Paraprofessional, Food Service, Bus Driver,

Hourly, Other)

645 698 702 707 656

Total 1,953 2,097 2,151 2,209 2,101

Student Enrollment 17,050 17,511 18,122 18,712 19,372

Staffing Ratios:

Teaching Staff 15.5 15.0 15.0 15.2 16.3

Total Staff 8.7 8.4 8.4 8.5 9.2

28

The intensity of our curricular and co-curricular programs combined with a highly qualified staff make Allen

Independent School District a premier school district in the state and nation.

Elementary students receive a balanced offering of core subjects of math, language arts, social studies and science.

In addition, students can participate in art, band, orchestra and other programs.

Special sub-populations of students like those with limited English proficiency are offered outstanding services.

This segment of the district is a fast-growing population. Parents are offered adult literacy programs to mirror the

learning of the students.

Middle schools are grades 7-8. Required courses beyond the core subjects include reading and keyboarding. Eighth

graders may take Algebra 1 for one high school credit.

A wide variety of electives are offered at the middle school level. They include band, orchestra, art, athletics,

cheerleading, advanced technology courses and many others. Special needs students receive assistance through

alpha phonics, special education, speech therapy and English as a second language.

The Lowery Freshman Center gives all ninth grade students a chance to transition from middle school to high

school. Though Lowery is considered a separate campus in every aspect, it is linked strongly to the high school

campus by its curriculum and co-curricular programs.

Athletes, career and technology students, and band students are some that take classes at both campuses. Shuttle

buses transport students throughout the day. The Freshman Center operates a schedule to accommodate students

shuttling to and from the high school.

The high school focuses on student opportunities and success for future endeavors. The 90-minute periods enhance

the learning process. A number of dual credit college courses are offered by Collin County Community College in a

special section of the high school designed for that purpose.

Allen ISD has been rated as a Recognized School District by the Texas Education Agency based upon results from

the Spring 2011 TAKS (Texas Assessment of Knowledge and Skills) test. Texas school districts and campuses

receive exemplary, recognized, acceptable or unacceptable ratings based on overall scores and scores from four

separate categories including African American, Hispanic, White, and Economically Disadvantaged.

Allen students showed improvements on the 2011 TAKS test according to results officially released by the TEA on

August 1, however due to changes in the minimum scores, the District’s overall rating dropped. Twelve campuses

are rated Exemplary for 2011. Seven campuses earned Recognized ratings.

A total of 97% of all Allen ISD students passed the reading portion of the exam, which was administered in April.

The passing rate was 95% for mathematics, 97% for writing, 98% for social studies and 94% for science. Last

year’s total scores were: 98% for reading; 96% for mathematics, 98% for writing, 99% for social studies, and 96%

for science.

Allen ISD’s most challenging area continues to be science. The percent met standard for all students dropped from

96% to 94%; African American students dropped from 92% to 85%; Hispanic students dropped from 92% to 90%;

White students dropped from 97% to 96%; and Economically Disadvantaged students dropped to 86% from 90%.

Academic Programs

Academic Rating

29

For the past four years, Allen ISD has devoted a considerable amount of focus on defining the “Allen Way" and

developing our capacity to institutionalize this philosophy in everything we do.

Generally speaking, education reform has focused on three strategies: continue to increase performance standards;

assess student performance; and rate districts and campuses on their effectiveness at achieving these standards. In

Texas, we have worked within this system for many years and AISD has been very successful at demonstrating its

academic impact on students. However, we know that profound learning goes far beyond the results identified

through the testing system and a restrictive "one size fits all" instructional approach might make average schools

good but it will not produce great schools. This fact, along with the changing needs of our digital natives and the

demand for a graduate that is considered "ready" for post-secondary opportunities, are compelling reasons to

reposition our focus on the work we provide for our students.

The Allen Way begins with our core beliefs which speak not only to what we believe about our students, but also

mandates our responsibility to cause these beliefs to be realized in every child and every member of our

organization.

The Allen Way: Belief Statements

We believe every child deserves the highest quality education.

We hold ourselves accountable to every child who walks through the door.

We believe the development of citizenship in all students is essential to a complete education.

We are responsible for building upon the sense of community we have inherited.

We believe the development of leadership throughout the organization is critical to our success.

The concept of accountability has been on the scene of education in the state of Texas for two decades. Allen

Independent School District takes very seriously the idea of accountability with the understanding that we can

improve student performance.

State testing requirements and No Child Left Behind (NCLB) will help Allen ISD focus on stronger accountability.

The concept of Adequate Yearly Progress (AYP) through NCLB sets the stage for demonstrating incremental

increases in proficiency for all students (White, African-American, Hispanic, Economically Disadvantaged, Special

Education, and Limited English Proficient).

NCLB insists that students have a safe environment in which to learn and that those school districts only employ

“highly qualified” teachers.

Allen ISD believes that assessment provides the information necessary to improve student performance through

instructional decision-making, setting priorities, allocating resources, and for accountability to students, parents, the

community, and the mandated state and federal education authorities.

Allen ISD is committed to the use of a variety of assessment techniques to capture both the breadth and depth of

student learning over time. Another commitment is to a scaffold sequence of assessments that administers to all

students an array of tests that serve as screening instruments for program identification and placement as well as

student support team resources. Within that structured sequence, test scores are valid for two years, thereby

reducing the need for specific testing of individual students for initial screening to meet program criteria.

The “Allen Way”

Academic Assessment & Accountability

30

530 529 529 530 523541 543 554 560 557521 512 516 509 503

1071 1072 1083 1090 1080

0

200

400

600

800

1000

1200

2005/06 2006/07 2007/08 2008/09 2009/10

Critical Reading Math Writing Composite (Critical Reading and Math)

Tests administered by Allen ISD include:

STAAR – State of Texas Assessments of Academic Readiness (begins 2011)

TAKS – Texas Assessment of Knowledge and Skills

SDAA II – State Developed Alternative Assessment II

TPRI – Texas Primary Reading Inventory

RPTE – The Reading Proficiency Test in English

Proficiency Observation Protocols

ITBS – Iowa Test of Basic Skills, Form M

Losgramos, Level 8

CogAT – Cognitive Abilities Test, Form 6

PSAT – Preliminary Scholastic Aptitude Test

SAT – Scholastic Aptitude Test

ACT – ACT Assessment

Naglieri Nonverbal Ability Test (NNAT)

The following tables show the district’s performance on the TAKS, SAT and ACT tests. These are but some of the

tests used to benchmark student performance.

Table 18

Allen ISD 2011 TAKS Results

Allen ISD District Summary 2011 scores in Blue Columns & Comparison to 2010 scores in Red Columns

(Percentage of students meeting the Texas minimum standard)

Table 19

Allen High School SAT History

Academic Assessment & Accountability (Cont.)

READING MATH WRITING SOC. ST. SCIENCE

2011 2010 2011 2010 2011 2010 2011 2010 2011 2010

All Students

97

98

95

96

97

98

98

99

94

96

African Am.

93 96 89 91 95 96 97 99 85 92

Hispanic 96 97 93 94 96 96 97 99 90 92

White 98 99 96 97 98 98 99 99 96 97

Econ. Disadv.

93 96 91 92 93 95 95 99 86 90

21.5

22.0

22.5

23.0

23.5

24.0

24.5

25.0

2010/112009/102008/092007/082006/07

24

.1

23

.623

.8

23

.5

23

.5

23

.3

22

.7

23

.0

22

.8

22

.7

24

.9

24

.4

24

.5

24

.1

23

.3

23

.8

23

.523

.7

23

.6

24

.0

23

.8

23

.3

23

.3

23

.0

22

.9

Composite English Math Reading Sci Reason

Senate Bill (SB) 218 of the 77th Legislature (2001) authorized the implementation of a financial accountability

rating system, which is officially referred to as Schools FIRST. The primary goal of Schools FIRST is to

improve the management of school district financial resources. Schools FIRST was developed in consultation

with the Comptroller of Public Accounts, and its development also benefited from the many comments that were

received from school district and regional education service center personnel. The Schools FIRST rating is

based upon an analysis of staff and student data reported for the school year and actual financial data.

Allen ISD received a rating of Superior Achievement under the School Financial Integrity Rating System of

Texas (FIRST), which is the highest rating possible.

Each school district must hold an announced public meeting to distribute the financial management report that

explains the district’s performance under each of the 22 indicators and the district’s rating. Each district is

encouraged to provide additional information in the financial management performance report that is beneficial

to taxpayers by noting special circumstances if any, which may have affected the district’s performance

indicators.

A copy of the District’s FIRST report can be accessed on the district’s Website at www.allenisd.org.

Table 20

Allen High School

ACT History


31

Financial Integrity Rating System of Texas (FIRST)

32

The District’s budgeting process is more than just funding the next fiscal year’s operations. The Board of

Trustees and district administration anticipate major budget concerns two to five years into the future. A list of

these budget considerations is shown below:

1. Revenue reductions from SB1 will significantly impact future revenue growth.

2. The district enrollment growth will require new staff increases both for direct instructional positions and

support positions.

3. A voter approved M&O tax rate increase will be needed in 2011/12 and beyond.

4. Campus and departmental budgets will be held at or below the prior year amounts.

5. Growth of students will be funded with the appropriate teaching personnel.

Surplus budgets are expected for the next two years due to the anticipated increase in the M&O tax rate. Fund

balance should remain above the board goal of 15% of expenditures.

Individuals who have questions regarding this budget document should contact Mark Tarpley, Assistant

Superintendent of Finance and Operations at (972) 747-3358 or via email [email protected].

Budget Contact

Table 21

Future Budget Projections (in millions)

General Fund

Future Budget Years

2010/11

Unaudited

2011/12

Budgeted

2012/13

Projected

2013/14

Projected

2014/15

Projected

Revenues 134.4 136.9 133.8 133.0 133.6

Expenditures (134.2) (132.7) (134.0) (134.3) (134.9)

Net 0.2 4.2 (0.2) (1.3) (1.3)

Other Sources 2.2 1.3 1.3 1.3 1.3

Other Uses 0.0 0.0 0.0 0.0

Net 2.2 1.3 1.3 1.3 1.3

Increase/(Decrease) in Fund Balance 2.4 5.5 1.1 0.0 0.0

Beginning Fund Balance 34.5 36.9 42.4 43.5 43.5

Ending Fund Balance 36.9 42.4 43.5 43.5 43.5

mailto:[email protected]

33

Summary

Respectfully,

Ken Helvey, Ed.D. Mark J. Tarpley, CPA

Superintendent of Schools Assistant Superintendent, Finance and Operations

It is always difficult to match limited resources with the many needs of our educational system and there is

never enough to satisfy all needs. However, we believe that this budget document demonstrates reasonable and

prudent progress in an effort to satisfy the needs of the students, families and members of our community. It is

our goal to provide the best possible education for our students, while still being good stewards of taxpayer

money.

We appreciate the support provided by the Allen ISD Board of Trustees for the development, implementation,

and maintenance of an excellent educational program for the children of our District.

34


35

School Districts in Collin County

Allen ISD District Boundaries

3

6

2011 – 2012 Map

Allen Independent School District 2011-2012 Elementary & Middle

School Boundaries

37


Allen School built in 1908

Students and community members celebrate the opening of

Allen’s new school house – circa 1886

Allen ISD began in the 1880’s as a common school district.

In 1910 Allen ISD was constituted as an independent

school district. 2010 marked the District’s centennial

celebration. It is located in the southwest quadrant of

Collin County, approximately 25 miles north of downtown

Dallas. The District is bisected by State Highway 75, more

commonly known as North Central Expressway, and lies

between the Cities of Plano on the south and McKinney on

the north.

Many things have changed since the creation of the Allen

Independent School District. During most of its existence,

Allen ISD was a rural farming community growing cotton,

wheat and corn. Not until the 1950’s did it begin to

transform into a suburban district. The largest growth has occurred since the mid 1990’s.

Allen continues to grow rapidly due to its prime location along a major north/south corridor. Allen ISD welcomed

back over 19,300 students for the 2011/12 school year.

Allen ISD is governed by a seven member Board of Trustees. The Board’s primary role is policy making. The

operational functions of the district have been delegated to the Superintendent and administrative staff. An

organizational chart is located on page 41 of this section.

Allen Independent School District operates 16 elementary schools. Three middle schools; one ninth-grade center;

and one high school. Elementary #17 is expected to open in the fall of 2013. Disciplinary and non-disciplinary

student referrals attend the alternative education center.

An academic calendar for 2011/12 is located on page 40 of this section.

The physical facilities of the District include:

1 High School (10-12)

1 Ninth Grade Center (9)

3 Middle Schools (7 - 8)

16 Elementary Schools (Pre-K through 6)

A detailed list of campuses is included on page 39 of this section.

In addition, the District has an alternative education center, an athletic practice facility, an administration building, and

a service center housing transportation, maintenance, student nutrition and warehouse. The District also utilizes 39

portable/temporary classrooms.

Allen ISD Administration Building

612 E. Bethany Drive / Allen, Texas 75002

972-727-0511

Allen Independent School District (Cont.)

Table 22

Enrollment by Campus and Grade 2011/12

Enrollment Increases Continue at Allen ISD .

2007/08 2008/09 2009/10 2010/11 2011/12*

Anglo

Asian

Hispanic

65.9%

-

12.3%

63.6%

-

12.8%

62.3%

-

12.9%

61.8%

-

12.5%

58.2%

13.5%

13.4%

African-American 10.7% 10.9% 11.1% 10.8% 9.8%

Mixed Race

Other

-

11.1%

-

12.7%

-

13.7%

-

14.9%

4.2%

.9%

Table 23

Student Ethnicity Percentages for Allen ISD

Enrollment continued to climb this year as Allen ISD welcomed 19,372 students back to school on August 22, 2011.

Overall, enrollment grew by approximately 660 students.

The changing demographics of Allen ISD are reflected in the following table. This change somewhat

follows the changing student demographics of the state as a whole.

*The TEA changed the ethnicity reporting guidelines effective with the 2011/12 school year.

ELEMENTARY

Grade ROUNTREE

BOYDREED

STORY

VAUGHAN

GREEN

NORTON

ANDERSON

BOLIN

KERRM

ARION

BOON

CHANDLER

EVANS

OLSON

CHEATHAM

6th 1,489 46 96 87 112 74 111 77 92 83 69 127 111 92 109 88 115

5th 1,546 47 107 82 117 79 97 75 103 87 71 124 117 121 112 84 123

4th 1,503 44 105 57 86 67 89 85 79 107 85 137 114 88 120 103 137

3rd 1,565 44 115 80 90 92 111 87 94 107 79 126 121 111 112 85 121

2nd 1,535 51 119 62 83 63 101 70 93 98 99 137 104 85 128 100 142

1st 1,556 50 98 56 85 89 74 85 85 112 83 125 104 110 137 118 145

KG 1,488 45 108 72 97 73 69 87 82 102 82 122 101 91 119 105 133

PK 180 178 2

EE-Funded 57 23 9 14 11

TOTALS 10,919 528 748 496 670 537 652 575 628 696 584 898 772 698 837 694 916

SECONDARY

Grade CURTIS

FORDERECKSON

8th 1,504 474 494 536

7th 1,556 523 453 580

TOTALS 3,060 997 947 1,116

LOWERY

9TH 1,395

12TH 1,247

11TH 1,327

10TH 1,424

TOTALS 3,998

District Total 19,372

Date of Report 8/29/2011

ALLEN HIGH SCHOOL

38

39

601 East Main Street

Lowery Freshman

Center

Allen, Texas 75002

Ross Roberts, Principal

972.396.6975

Allen, Texas 75002

Steve Payne, Executive Principal

300 Rivercrest Blvd.

972-727-0400

Allen High

School

610 E. Bethany Drive 75002

Allen, Texas 75002

David Greer, Director

972-727-7163

Dillard Special

Achievement Center

Campus Listing

Curtis Middle School Ereckson Middle School Ford Middle School

1530 Rivercrest 450 Tatum Drive 630 Park Place

Allen, Texas 75002 Allen, Texas 75013 Allen, Texas 75002

Becky Kennedy, Principal Phyllis Spain, Principal Susan Horowitz, Principal

Middle School Campuses

Elementary Campuses

Anderson Elementary Bolin Elementary Boon Elementary Boyd Elementary

305 N. Alder 5705 Cheyenne 1050 Comanche 800 Jupiter

Allen, Texas 75002 Parker, Texas 75002 Allen, Texas 75013 Allen, Texas 75002

Debbie Burt, Principal Beverly Joyce, Principal Tammie James, Principal Kyle Pursifull, Principal

972.396.6924 214.495.6750 972.747.3331 972.727.0560

Chandler Elementary Cheatham Elementary Evans Elementary Green Elementary

1000 Water Oak Dr. 1501 Hopewell Drive 1225 Walnut Springs 1315 Comanche Dr.

Allen, Texas 75002 Allen, Texas, 75013 Allen, Texas 75013 Allen, Texas 75013

Cindy Blair, Principal Leslie Norris, Principal Pam Hale, Principal Kelly Campman, Principal

469.467.1400 972.396.3016 972.747.3373 972.727.0370

Kerr Elementary Marion Elementary Norton Elementary Olson Elementary

1325 Glendover 1595 Stablerun Drive 1120 Newport Drive 1751 E. Exchange

Allen, Texas 75013 Allen, Texas 75002 Allen, Texas 75013 Allen, Texas 75002

Ardath Streitmatter, Principal Johnna Walker, Principal Gayle Smith, Principal Kim McLaughlin, Principal

214.495.6765 214.495.6784 972.396.6918 972.562.1800

Reed Elementary Rountree Elementary Story Elementary Vaughan Elementary

1200 Rivercrest 800 E. Main Street 1550 Edelweiss 820 Cottonwood

Allen, Texas 75002 Allen, Texas 75002 Allen, Texas 75002 Allen, Texas 75002

Rachel Kaiser, Principal Daniel Pitcock, Principal Judith Coffman, Principal Honey Gray, Principal

972.727.0580 972.727.0550 972.727.0570 972.727.0470

2011 - 2012 Academic Calendar

S M T W T F S S M T W T F S

1 2 1 2 [3 4 5 6 7

3 4 5 6 7 8 9 8 9 10 11 12 13 14

10 11 12 13 14 15 16 1st Nine Weeks 37 days 15 16 17 18 19 20 21

17 18 19 20 21 22 23 2nd Nine Weeks 40 days 22 23 24 25 26 27 28

24 25 26 27 28 29 30 29 30 31

31 Semester Total 77 days


1 2 3 4 5 6 47 days 1 2 3 4

7 8 9 10 11 12 13 52 days 5 6 7 8 9 10 11

14 15 16 17 18 19 20 12 13 14 15 16 17 18

21 [22 23 24 25 26 27 99 days 19 20 21 22 23 24 25

28 29 30 31 26 27 28 29

176 days


1 2 3 1 2 3

4 5 6 7 8 9 10 4 5 6 7 8 9] 10

11 12 13 14 15 16 17 11 12 13 14 15 16 17

18 19 20 21 22 23 24 187 days 18 [19 20 21 22 23 24

25 26 27 28 29 30 25 26 27 28 29 30 31

Holidays

Labor Day: Sept. 5

S M T W T F S State Waiver Day/Student Holiday: Sept. 6 S M T W T F S

1 State Waiver Day/Student Holiday: Oct. 10 1 2 3 4 5 6 7

2 3 4 5 6 7 8 Thanksgiving: Nov. 21-25 8 9 10 11 12 13 14

9 10 11 12 13 14] 15 Winter Break: Dec. 19- Jan. 2 15 16 17 18 19 20 21

16 [17 18 19 20 21 22 Prof. Dev. Day/Student Holiday: Jan. 2 22 23 24 25 26 27 28

23 24 25 26 27 28 29 State Waiver Day/Student Holiday: Jan. 16 29 30

30 31 State Waiver Day/Student Holiday: Feb. 20

Spring Break: March 12-16

S M T W T F S School Holiday/Bad Weather Day: April 6 S M T W T F S

1 2 3 4 5 Memorial Day: May 28 1 2 3 4 5

6 7 8 9 10 11 12 Bad Weather Days: April 6 & June 1 6 7 8 9 10 11 12

13 14 15 16 17 18 19 13 14 15 16 17 18 19

20 21 22 23 24 25 26 20 21 22 23 24 25 26

27 28 29 30 27 28 29 30 31]


1 2 3 1 2

4 5 6 7 8 9 10 3 4 5 6 7 8 9

11 12 13 14 15 16] 17 10 11 12 13 14 15 16

18 19 20 21 22 23 24 17 18 19 20 21 22 23

25 26 27 28 29 30 31 Indicates STAAR Testing Days 24 25 26 27 28 29 30

Aug 2011 Feb 2012

3rd Nine Weeks

July 2011 Jan 2012

Instructional Periods

Nov 2011 May 2012

Apr 2012Oct 2011

4th Nine Weeks

Semester Total

Total Instructional Days

Professional Dev./State Waiver Days

8/15-19, 9/6, 10/10, 1/2, 1/16, 2/20, 6/1

attend June 1, teacher workday on June 2.

Total Teacher Days

In the event that only 1 bad weather day is

needed, we will use April 6 first. If 2 bad


June 2012

weather days are needed, students will

Holidays

Bad Weather Days

Explanation of Calendar Markings

Dec 2011

State Waiver (Staff Dev.) Day/Student Holiday

[ ] Semester/Grading Period Begins or Ends

Professional Development Days

Sept 2011 Mar 2012

40

39

Organizational Structure

4

1

The District’s organizational hierarchy begins with the

“Team of Eight” which consists of seven elected Board of

Trustees and the Superintendent. The Superintendent is the

chief executive officer and is responsible for the day-to-day

management of the district. Under the Superintendent are

nine major divisions; Learner Services, Finance and

Operations, Human Resources, Administrative Services,

Communications, Fine Arts, Technology, Athletics, and the

Foundation for Allen Schools.

The purpose of the entire organizational structure is to

support the instruction of students taking place at each

campus. Campus leadership reports directly to the

superintendent and is comprised of a principal and at least

one assistant principal. The 2011-12 organizational chart

for Allen ISD is illustrated below.

Table 24

42

Gary Stocker

President Place 5

Term expires 2013 IT Consultant

Louise Master

Vice President Place 6

Term expires 2014 Volunteer

Benny Bolin

Secretary Place 2

Term expires 2012 Registered Nurse

Jayne Grimes

Place 1 Term expires 2012

Planned Giving Officer

Jason Shepard

Place 3 Term expires 2012 Risk Management

Lois Lindsey

Place 4 Term expires 2013 Retired Educator

Mark Jones

Place 7 Term expires 2014

Insulation Contractor

Dr. Ken Helvey

Superintendent

AISD Board of Trustees & Superintendent

43

Principles and policies adopted by the State Board of Education are official rules and constitute minimum

budgeting, accounting, auditing and reporting requirements for Allen Independent School District. The State

Board of Education’s intent in prescribing these rules is to cause the budgeting and financial accounting and

reporting system of independent school districts to conform with generally accepted accounting principles

(GAAP) established by the Governmental Accounting Standards Board (GASB) and the Financial

Accounting Standards Board (FASB) for accounting treatments not specified in GASB pronouncements.

Summary Statement of Principles of Accounting and Reporting

Accounting and Reporting Capabilities – The Allen ISD accounting system is maintained in

accordance with generally accepted accounting principles. All funds and activities are presented fairly

and are fully disclosed. The district maintains its accounting system in compliance with legal and

contractual provisions.

Fund Accounting Systems - Allen ISD records accounting entries in funds designed to organize fiscal

information around specified purposes. A fund is defined as a fiscal and accounting entity with a self-

balancing set of accounts recording cash and other financial resources, together with all related

liabilities and residual equities or balances, and changes therein, which are segregated for the purpose

of carrying on specific activities or attaining certain objectives in accordance with special regulations,

restrictions, or limitations. Fund financial statements are used to report detailed information about the

district.

Types of Funds - The following types of funds are used by state and local governments, including

Allen Independent School District:

Governmental Funds

(1) The General Fund - to account for all financial resources except those required to be

accounted for in another fund.

(2) Special Revenue Funds - to account for the proceeds of specific revenue sources (other than

trust for individuals, private organizations, or other governments or for major capital projects)

that are legally restricted to expenditure for specific purposes.

(3) Debt Service Funds - to account for the accumulation of resources for, and the payment of,

general long-term debt principal and interest. Debt service funds are required if they are legally

mandated and/or if financial resources are being accumulated for principal and interest

payments maturing in future years.

(4) Capital Projects Funds - to account for financial resources to be used for the acquisition or

construction of major capital facilities (other than those financed by proprietary funds or in trust

funds for individuals, private organizations, or other governments). Capital outlays financed

from general obligation bond proceeds should be accounted for through a capital projects fund.

Financial Structure & Basis of Accounting

44

Types of Funds – Cont’d

Proprietary Funds

(5) Enterprise Funds - to report any activity for which a fee is charged to external users for

goods or services. Activities are required to be reported as enterprise funds if any one of the

following criteria is met.

(a) The activity is financed with debt that is secured solely by a pledge of the net

revenues from fees and charges of the activity. Debt that is secured by a pledge of net

revenues from fees and charges and the full faith and credit of a related primary

government or component unit - even if that government is not expected to make any

payments - is not payable solely from fees and charges of the activity.

(b) Laws or regulations require that the activity's costs of providing services, including

capital costs (such as depreciation or debt service), be recovered with fees and charges,

rather than with taxes or similar revenues.

(c) The pricing policies of the activity establish fees and charges designed to recover its

costs, including capital costs (such as depreciation or debt service).

(6) Internal Service Funds - to report any activity that provides goods or services to other funds,

departments, or agencies of the primary government and its component units, or to other

governments, on a cost-reimbursement basis. Internal service funds should be used only if the

reporting government is the predominant participant in the activity. Otherwise, the activity

should be reported as an enterprise fund.

Fiduciary Funds

(7) Trust and Agency Funds - to account for assets held by a governmental unit in a trustee

capacity or as an agent for individuals, private organizations, other governmental units, and/or

other funds. Trust and agency funds therefore cannot be used to support the government's own

programs.

Number of Funds – Allen ISD maintains the number of funds necessary to carry on its functions

required by law or contract. Funds comply with the properly defined code structures as established by

the Texas Education Agency.

Reporting Capital Assets - A clear distinction is made between general capital assets and capital assets of proprietary and fiduciary funds. Capital assets of proprietary funds should be reported in both the

government-wide and fund financial statements. Capital assets of fiduciary funds are reported only in the

statement of fiduciary net assets. All other capital assets of the governmental unit are general capital

assets. They are not reported as assets in governmental funds but are reported in the governmental

activities column in the government-wide statement of net assets.

Valuation of Capital Assets - Capital assets are reported at historical cost. The cost of a capital asset

includes ancillary charges necessary to place the asset into its intended location and condition for use.

Donated capital assets are recorded at their estimated fair value at the time of acquisition plus ancillary

charges, if any.

Financial Structure & Basis of Accounting (Cont.)

45

Depreciation of Capital Assets - Capital assets are depreciated over their estimated useful lives unless

they are either inexhaustible or are infrastructure assets using the modified approach. Inexhaustible assets

such as land and land improvements are not depreciated. Depreciation expenses are reported in the

government-wide statement of activities; the proprietary fund statement of revenues, expenditures, and

changes in fund net assets; and the statement of changes in fiduciary net assets.

Reporting Long-term Liabilities - A clear distinction is made between fund long-term liabilities and

general long-term liabilities. Long-term liabilities directly related to and expected to be paid from

proprietary funds are reported in the proprietary fund statement of net assets and in the government-wide

statement of net assets. Long-term liabilities directly related to and expected to be paid from fiduciary

funds are reported in the statement of fiduciary net assets. All other unmatured general long-term

liabilities of the governmental entity are not reported in governmental funds but should be reported in the

governmental activities column in the government-wide statement of net assets.

Accrual Basis in Governmental Accounting - The modified accrual basis of accounting or accrual basis

of accounting, as appropriate, is utilized in measuring financial position and operating results.

(a) Governmental fund revenues and expenditures are recognized on the modified accrual basis.

Revenues are recognized in the accounting period in which they become available and

measurable. Expenditures are recognized in the accounting period in which the fund liability is

incurred, if measurable, except of unmatured interest on general long-term debt, which is

recognized when due.

(b) Proprietary fund statements net assets and revenues, expenses and changes in fund net assets

are recognized on the accrual basis. Revenues are recognized in the accounting period in which

they are earned and become measurable; expenses are recognized in the period incurred, if

measurable.

(c) Fiduciary funds are reported using the economic resources measurement focus and the

accrual basis of accounting, except for the recognition of certain liabilities of defined benefit

pension plans and certain post employment healthcare plans.

(d) Transfers are recognized in the accounting period in which the interfund receivable and

payable arise.

Budgetary Control and Budgetary Reporting

(a) An annual budget is adopted by Allen ISD Board of Trustees.

(b) The accounting system provides the basis for appropriate budgetary control.

(c) Budgetary comparison schedules are presented as required supplementary information for

the general fund and for each major special revenue fund that has a legally adopted annual

budget. The budgetary comparison schedule is prepared with both the original and the final

appropriated budgets for the reporting period as well as actual inflows, outflows, and balances,

stated on the government's budgetary basis.

Fiscal Year

The District’s fiscal year begins July 1 and ends June 30.


46

Transfer, Revenue, Expenditure, and Expense Account Classification

Transfers are classified separately from revenues and expenditures or expenses in the basic financial

statements.

(a) Proceeds of general long-tem debt issues are classified separately from revenues and

expenditures in the governmental fund financial statements.

(b) Governmental fund revenues are classified by fund and source. Expenditures are classified

by fund and source. Expenditures are classified by fund, function (or program), organization

unit, activity, character, and principal classes of objects.

(c) Proprietary fund revenues are reported by major sources, and expenses are classified in

essentially the same manner as those of similar business organizations, functions, or activities.

(d) The statement of activities presents governmental activities at least at the level of detail

required in the governmental fund statement of revenues, expenditures, and changes in fund

balance at a minimum by function.

Common Terminology and Classification - A common terminology and classification are used

consistently throughout the budget, the accounts, and the financial reports of each fund.

Interim and Annual Financial Reports

(a) Appropriate interim financial statements and reports of financial position, operating results,

and other pertinent information are prepared to facilitate management control of financial

operations, legislative oversight, and, where necessary or desired, for external reporting

purposes.

(b) An annual financial report is prepared and published, covering all activities of the Allen

Independent School District. The report includes an introductory section, the management’s

discussion and analysis (MD&A), basic financial statements, required supplementary

information other than MD&A, combining and individual fund statements, schedules, narrative

explanations and statistics.

A summary of the state mandated principles and policies that Allen ISD follows are:

Generally Accepted Accounting Principles (GAAP) – The Allen ISD accounting system is kept in

accordance with generally accepted accounting principles and presents fairly and with full disclosure the

funds and activities and results of financial operations in such a manner to determine and demonstrate

compliance with finance-related legal and contractual provisions. Whenever conflicts exist between legal

requirements and generally accepted accounting principles, the financial statements are prepared in

conformity with generally accepted accounting principles, and additional schedules and/or narrative

explanations are attached as necessary to satisfy or report legal compliance responsibilities and

accountabilities.


47

Fund Accounting - The accounting system is organized and operated on a fund basis. All funds of Allen ISD

are accounted for and included on the end-of-year combined balance sheet. A fund is defined as a fiscal and

accounting entity with a self-balancing set of accounts recording cash and other financial resources, together

with all related liabilities and residual equities or balances, and changes therein, which are segregated for the

purpose of carrying on specific activities or attaining certain objectives in accordance with special

regulations, restrictions, or limitations. Allen ISD maintains only the minimum number of funds required for

efficient operations.

Account Groups - The accounting system provides account groups to account for general capital assets and

general long-term debt of governmental funds. Capital assets and long-term debt of proprietary and fiduciary

funds are accounted for through those funds and are excluded from the account groups as detailed in the

Account Code section.

Central Accounting - Accounting for funds of the Allen Independent School District are on an organization-

wide basis covering all funds and account groups. Governmental, proprietary and fiduciary fund types are the

accounting responsibility of the District’s business office.

Capital Assets - Capital assets are accounted for at historical cost. Donated capital assets are recorded at their

estimated fair value at the time received. Capital assets include land, buildings, improvements other than

buildings, vehicles, machinery, infrastructure, works of art and historical treasures, furniture and equipment

that:

Are not consumed as a result of use.

Have a useful life of at least one year and a per unit cost of $5,000 or more.

Can be controllable, identified by a permanent or assigned number or label, and be

reasonably accounted for through a fiscal inventory system. Groups of like items may be

included in the inventory system.

Depreciation - Depreciation of capital assets is over their estimated useful lives unless they are either

inexhaustible or are infrastructure assets using the modified approach.

Depreciation of capital assets should be reported in the government-wide statement of

activities; the proprietary fund statement of revenues, expenses, and changes in fund net

assets; and the statement of changes in fiduciary net assets.

Budgetary Basis of Accounting - The budgetary basis of accounting is consistently applied in budgeting,

recording and reporting foundation school program (FSP) revenues in PEIMS information. Under the

budgetary basis, earned and material FSP revenues that are collectible beyond 60 days are to be treated

consistently for budgeting, recording, and reporting through PEIMS and for tax rollback rate calculation

purposes.


48

Budgetary Control/Encumbrance Accounting - The official school district budget of Allen ISD, as

adopted, is recorded in the general ledger. Revenues and expenditures authorized in the budget are controlled

in the accounting records and reported in the financial statements. By State law, only the General Fund, Debt

Service Fund and Food Service Fund must be included in the official budget.

To control budgeted fund commitments, the accounting system employs encumbrance accounting.

Encumbrances are documented by contracts, purchase orders, or other evidence showing binding

commitments for goods or services.

Encumbrances outstanding at year end represent the estimated amount of the expenditures

ultimately to result if unperformed contracts in process at year end are completed.

Appropriations lapse at year end. Each outstanding encumbrance is evaluated. They are carried

forward to the next year with the appropriate allocation to appropriations. A reservation of fund

balance is made for the value of the outstanding encumbrances in the current year and financial

reports.

Uniform Classifications and Terminology – Allen ISD uses the fund codes, mandatory account

classifications and terminology prescribed in the Texas Education Agency Financial Accounting Resource

Guide. General ledger accounts prescribing a double entry system and distribution of related payroll expenses

with payroll are uniformly used throughout the budgeting, accounting and financial reporting system. Pages

55-63 outline the district’s accounting code structure and definitions.

Accounting Alternatives - The accounting system allows for certain flexibility in the recognition of

relatively minor amounts of certain revenues and expenditures. Application of alternatives in accounting

methods is consistently applied from accounting period to accounting period.

Monies collected in advance and the property tax levy recorded in the school district's opening

budget entries that will ultimately be recognized as revenues are recorded as deferred revenues

and at the appropriate time are recognized as revenues of the accounting period to which they

apply.

Inventory items of materials, supplies, etc., may be considered expenditures/expenses either

when purchased (purchases method) or when used (consumption method), but significant

amounts of inventory are reported on the balance sheet.

Expenditures/expenses for insurance and similar services extending over more than one

accounting period are not be allocated between or among accounting periods, but are accounted

for as expenditures/expenses of the period of acquisition.

Fund Equity and Other Credits - Fund equity is comprised of investments in capital assets (other credit);

contributed capital; net assets; reserved fund balance; unreserved, designated fund balance; and unreserved,

undesignated fund balance.


49

Account Code Structure

Table 25

The Account Code Structure

Account

Classification

X X X - X X - X X X X X X - X X X - X - X X - X - X X

Major

Object Codes: Assets

(1XXX) Liabilities (2XXX) Fund Equity (3XXX) Clearing Accounts (4XXX) Revenues/Income (5XXX)

(6XXX) Other Resources/Non-Operating Revenues/Residual Equity Transfers In (7XXX)

Other Uses/Non-Operating Expenses/Residual Equity Transfers Out (8XXX)

Fund Codes (1XX - 8XX)

Account Groups (9XX)

Function Codes (11 - 99)

Local Option

Codes 1 and 2 (XX)

Organization Codes (001 – 99)

Fiscal Year Code (0 - 9)

Program Intent

Codes

(11-99)

Local Option

Code 3 (X)

Local Option Codes 4 and 5 (XX)

Detail Major Detail Major Detail

Expenditures/Expenses

Indicates a mandatory code for

State reporting purposes

Indicates a code that may be used

at location option

50

199 General Fund 628 Construction $19.2 mil

204 Title IV SDFS 629 Construction $24.6 mil

205 Head Start Program 630 Construction $23.0 mil

211 Title - 1 Part A 631 Construction $11.5 mil

212 Title I Part C Migrant 632 Construction $2.1 mil

224 IDEA - B Formula 633 Construction $16.5 mil

225 IDEA - B Preschool 634 Construction $2.5 mil

240 Student Nutrition 639 Construction $3.74 mil

244 Carl Perkins 640 Construction $26.06 mil

255 Title II TPTR 641 Construction $3.955 mil

262 Title II Part D Tech 642 Construction $18.385 mil

263 Title III ESL 645 Construction $47.69 mil

266 ARRA State Fiscal Stabilization Funds 646 Construction $20.00 mil

269 Title V Innovative 647 Construction $5.775 mil

283 ARRA IDEA-B Formula 648 Construction $37.69 mil

287 Education Jobs Funding 740 AHS Eagle Store

392 Non Ed Community 753 Health Insurance Fund

397 Advanced Placement 773 Workers' Comp Fund

404 Student Success Initiative 801 Miscellaneous Scholarships

411 Technology Fund 808 Rose Shelton Scholarship

428 High School Allotment 811 Mitchell Smithwick Scholarship

461 Campus Activity 812 Craig Baxter Scholarship

473 Foundation Grants 813 Kenny Covington Memorial Scholarship

481 Family Literacy 814 Michael Pierce Memorial Scholarship

482 School Finance Litigation 815 Don Crowder Scholarship

511 General Obligation Interest & Bond Debt 816 Millipore Foundation

512 Athletic Interest & Bond Debt 817 McDermott Fund

513 Contractual Obligations Interest & Bond Debt 818 TX Quilt Scholarship

623 Construction 863 Payroll Clearing Fund

625 Construction $35 mil 865 Student Activity

Fund

Code

Fund

Code

Description

Description

Account Code Structure (Cont.)

51

Function Codes

11 Instruction

This function is used for activities that deal directly with the interaction between teachers and students.

Teaching may be provided for students in a school classroom, in another location such as a home or hospital,

and in other learning situations. It may also be provided through some other approved medium such as

television, radio, telephone, telecommunications, multimedia and correspondence. This function includes

expenditures / expenses for direct classroom instruction and other activities that deliver, enhance or direct the

delivery of learning situations to students.

Instructional Resources & Media Services

This function is used for expenditures/expenses that are directly and exclusively used for resource

centers, establishing and maintaining libraries and other major facilities dealing with educational

resources and media.

12 Curriculum Development & Instructional Staff Development

This function is used for expenditures/expenses that are directly and exclusively used to aid instructional staff

in planning, developing and evaluating the process of providing learning experiences for students.

Expenditures and expenses include in-service training and other staff development for instructional or

instructional-related personnel (Functions 11, 12 and 13) of the school district. This function also includes

expenditures and expenses related to research and development activities that investigate, experiment, and/or

follow-through with the development of new or modified instructional methods, techniques, procedures,

services, etc.

21 Instructional Leadership

This function is used for expenditures/expenses that are directly used for managing, directing, supervising, and

providing leadership for staff who provide general and specific instructional services.

23 School Leadership

This function is used for expenditures/expenses that are used to direct and manage a school campus. They

include the activities performed by the principal, assistant principals and other assistants while they:

Supervise all operations of the campus.

Evaluate staff members of the campus.

Assign duties to staff members maintaining the records of the students on the campus.

Coordinate school instructional activities with those of the entire school district.

31 Guidance, Counseling & Evaluation Services

This function is used for expenditures/expenses that are directly and exclusively used for assessing and testing

students' abilities, aptitudes and interests; counseling students with respect to career and educational

opportunities and helping them establish realistic goals. This function includes costs of psychological services,

identification of individual characteristics, testing, educational counseling, student evaluation and occupational

counseling.


52

Function Codes (Cont.)

32 Social Work Services

This function is used for expenditures/expenses that are directly and exclusively used for activities such as:

Investigating and diagnosing student social needs arising out of the home, school or

community.

Casework and group work services for the child, parent or both.

Interpreting the social needs of students for other staff members.

Promoting modification of the circumstances surrounding the individual student which are

related to his or her social needs. (This includes referrals to and interaction with other

governmental agencies.)

33 Health Services

This function is used for expenditures/expenses that are directly and exclusively used for providing physical

health services which are not direct instruction. This includes activities that provide students with appropriate

medical, dental and nursing services.

34 Student (Pupil) Transportation

This function is used for expenditures/expenses that are incurred for transporting students to and from school.

Expenditures/expenses for regular bus routes to and from school are to be recorded using Program Intent

Code 99 (Undistributed), and Organization Code 999 (Undistributed) or Organization Code 998 (Unallocated,

Local Option). Expenditures/expenses for transportation specifically and exclusively for purposes of

transporting students relating to enhanced program intents such as Career and Technology and Services to

Students with Disabilities (Special Education), etc., are to be recorded in Function 34 with the appropriate

program intent codes.

35 Food Services

This function is used for food service operation expenditures/expenses, including the cost of food, labor, and

other expenditures/expenses necessary for the preparation, transportation and storage of food to provide to

students and staff. Expenditures/expenses are used directly and exclusively for supervision and maintenance

of a food service operation.

36 Co-curricular / Extracurricular Activities

This function is used for expenditures/expenses for school-sponsored activities during or after the school day

that are not essential to the delivery of services for Function 11, the Function code 20 series or other Function

code 30 series. These activities are generally designed to provide students with experiences such as motivation

and the enjoyment and improvement of skills in either a competitive or noncompetitive setting. These activities

include student groups such as Future Farmers of America (FFA), National Honor Society, etc.

Co-curricular activities are those activities that are not essential to instruction but enhance the

curriculum and include University Interscholastic League competition such as one-act plays,

speech, debate, band, etc. Activities are those activities that do not enhance the instructional

program including athletics that normally involve competition between schools (and frequently

involve offsetting gate receipts or fees such as football, baseball, volleyball, track and tennis).

Also included are related activities (such as drill team, pep squad and cheerleading) that exist

because of athletics.


53


36 Co-curricular/Extracurricular Activities (Cont’d)

If the school district has activity funds, the goods purchased for resale are to be classified in this function, with

the gross sale of goods recorded in Revenue Object Code 5755, Results from Enterprising Activities, Activity

Funds and/or Clearing Accounts.

41 General Administration

This function is for expenditures/expenses that are for purposes of managing or governing the school district as

an overall entity. This function covers multiple activities that are not directly and exclusively used for costs

applicable to specific functions. General administration is an indirect cost applicable to other expenditure

functions of a school district.

Program Intent Code 99 is to be used for all expenditures for Function 41. The organization codes specified in

the 700 organization code group are the only organization codes to be used with Function 41 costs and may not

be used in any other function, other than specific costs in Function 53 (Data Processing) that relate to the

functions of the business office.

51 Plant Maintenance & Operations

This function is used for expenditures/expenses for activities to keep the physical plant and grounds open, clean,

comfortable and in effective working condition and state of repair. This function is used to record

expenditures/expenses for the maintenance and operation of the physical plant and grounds. This function also

includes expenditures/expenses associated with warehousing and receiving services.

52 Security and Monitoring Services

This function is used for expenditures/expenses that are for activities to keep student and staff surroundings

safe, whether in transit to or from school, on a campus or participating in school-sponsored events at another

location.

53 Data Processing Services

This function is for expenditures/expenses for data processing services, whether in-house or contracted.

Examples of Function 53 costs are costs for computer facility management, computer processing, systems

development, analysis and design, and those interfacing costs associated with general types of technical

assistance to data users. Specific types of applications include attendance accounting, grade reporting, financial

accounting and human resources/personnel. Personal Computers (PC's) that are stand alone are to be charged to

the appropriate function. Peripherals including terminals and printers are to be charged to the appropriate

function. Costs associated with mainframe, minicomputers and networked or stand alone microcomputers that

provide services to multiple functions are to be recorded here. For data processing expenditures associated with

business office functions such as accounting and payroll, Organization Code 750 is to be used.


54


61 Community Services

This function is used for expenditures that are for activities or purposes other than regular public education and

adult basic education services. These types of expenditures are used for services or activities relating to the

whole community or some segment of the community. This includes providing resources to non-public schools,

institutions of higher education, and any proprietary types of services incurred for outside entities in the

community.

71 Debt Service

This function is used for expenditures that are for the retirement of recurring bond, capital lease

principal, and other debt, related debt service fees, and for all debt interest. Note principal for short-term loans

(one year or less in duration) is to be recorded in the liability account 2122, Notes Payable Current Year.

81 Facilities Acquisition & Construction

This function is used by school districts for expenditures that are for acquiring, equipping, and/or making

additions to real property and sites, including lease and capital lease transactions.

99 Tax Appraisals and Collection

This function is used to report administrative functions not required to be reported in function 41. The fees for

property appraisal and tax collection are paid from this function.


55

Revenue Object Codes

5711

State

Local

Federal

5811 Per Capita Funds

5812 Foundation School Program Act Entitlements

5819 Other Foundation School Program Act Revenues

5829 State Program Revenues Distributed by TEA

5831 TRS On Behalf Benefits

5832 TRS Supplemental Compensation

5869 Other

5919 Federal Revenues Distributed Other than State or Federal Entities

5921 School Breakfast Program

5922 National School Lunch Program

5923 USDA Donated Commodities

5928 Federal Revenue Distributed by Texas Education Agency

5932 Medicaid Administrative Claiming Program (MAC)

5949 Federal Revenues Distributed Directly from the Federal Government

5952 EHAB Region X Flow Through

Taxes, Current Year Levy 5712 Taxes, Prior Years 5716 Rollback Taxes 5717 CED Taxes 5718 Prior Year Refunds 5711-5719 Penalties, Interest and Other Tax Revenues

5735 Tuition - Lovejoy 5737.10 Elementary Summer School 5737.20 Secondary Summer School 5739 Continuing Education 5739 Learn N Play Day 5739 Kids Club 5742 Interest Income 5743 Facility Rental 5744 Revenue from Foundations, Other Non-Profit Organizations, Gifts & Bequests 5748 Parking Permits 5749 Miscellaneous Revenue


56

6100 Payroll Costs

6112 Salaries or Wages for Substitute Teachers

6117 Extra Duty - Professional

6119 Professional Salaries

6121 Extra Duty / Overtime - Support

6125 Hourly Personnel

6129 Paraprofessional Personnel

6131 Contract Buyouts

6134 Travel Allowance

6141 Social Security / Medicare

6142 Group Health & Life Insurance

6143 Workmen's Compensation

6144 TRS On Behalf

6145 Unemployment Compensation

6146 Teacher Retirement

6148 Other Payroll Benefits

6200 Professional & Contracted Services

6211 Legal Services

6212 Audit Services

6213 Tax Appraisal & Collection

6219 Professional Services

6222 Student Tuition - Public Schools

6239 Education Service Center Services

6249 Maintenance & Repair

6255 Water

6256 Telephone

6257 Electricity

6258 Gas

6259 Utilities

6269 Rentals - Operating Leases

6299 Miscellaneous Contracted Services

6300 Supplies & Materials

6311 Fuel

6315 Janitorial Supplies

6316 Vehicle & Transportation Supplies

6319 Maintenance & Facilities Supplies

6321 Textbooks

6329 Reading Materials & Library Books

6339 Testing Materials

6396 Postage

6399 General Supplies (including software licenses)

Expenditure Object Code Listing


57

6400 Other Operating Costs

6411 Travel (including conference fees & registrations, rental cars)

6412 Student Travel

6419 Board Travel

6429 Insurance & Bonding Costs

6439 Election Costs

6494 Bus Transportation (field trips - AISD Buses only)

6495 Membership dues / fees

6499 Misc Expenses

6500 Debt Service

6511 Bond Principal

6512 Capital Lease Principal

6519 Debt Principal

6521 Interest on Bonds

6522 Capital Lease Interest

6523 Interest on Debt

6529 Interest Expenditures / Expenses

6599 Other Debt Service Fees

6600 Capital Equipment

6619 Land Purchase & Improvement

6629 Building Purchase, Construction or Improvements

6631 Vehicles

6639 Furniture & Equipment $5,000 and greater (including files servers, furniture

$5,000 and over)

6649 Equipment less than $5,000 (including file cabinets, furniture, software,

desktop computer components)

Expenditure Object Code Listing (Cont'd)


58

(Function)


Table 26

Function / Program Intent Code Matrix

Below is a matrix to assist in the appropriate use of program intent coding. The guidelines below are

not all inclusive, but will help with the majority of coding situations encountered.

Function

11

Instruction

21

Gifted &

Talented

22

Career &

Technology

23

Special

Education

24

Accelerated

Learner

25 ESL

Biliingual

99

Generic

11

Instructional

Related Service

12

Instructional

Resources &

Media Services

13

Instructional Staff

Development

21

Instructional

Leadership

23

School

Leadership

31

Guidance,

Counseling &

Evaluation

32

Social Work

Services

33

Health Services

34

Transportation

35

Student Nutrition

36 Co-Curricular

Activities

41-99

all others

Program Intent Codes

199 – 11 – 6399 – 00 – 001 – 011000

(Program Intent)

59

Cash Management

Developing an effective cash management

program can provide a district with additional

revenues to fund essential programs and

operations. Maximizing the return on invested

funds while ensuring the safety and liquidity of

investments has become a high priority.

Effective cash management programs:

Provide competitive rates of return

through the use of various investment

instruments.

Are based on a comprehensive written

investment policy approved by the

board.

Allow personnel to become skilled in

investment procedures and techniques

and stay abreast of current money

markets.

The Board of Trustees has adopted a written

investment policy regarding investment of funds

as defined by the Public Funds Investment Act

(latest Amendment). This policy authorizes the

District to invest in U.S. Treasuries, U.S.

Agencies, certificates of deposit, repurchase

agreements, commercial paper, and public funds

investment pools. The primary pools that the

District uses are the Lone Star Investment Pool

(Texas Association of School Boards), TexStar,

MBIA and TexPool.

Cash balances are monitored daily to minimize

bank balances by only transferring into the

accounts the sum of funds necessary to cover

disbursements anticipated each day.

Monthly reports are provided to the Board of

Trustees on investment activity. The appropriate

District staff receives the mandatory investment

training of ten hours every two years. An annual

comprehensive investment report is also

prepared for the Board of Trustees.

A special emphasis is placed on improving cash

management controls. Mandatory training is

required for all employees who handle any form

of cash.

The following list reflects the cash management

expectations that are covered in the training:

Adhere to board policies regarding

campus and student activity funds, cash

management, and purchasing. CFD

(Local), CH (Local), and FJ (Local)

Use careful judgment in handling funds

- both cash and checks.

Exercise adequate physical control over

cash to ensure protection.

Deliver or deposit cash to the next level

of responsibility with proper

documentation normally within three

days.

Transfer cash to the next level of

responsibility with proper

documentation.

Refrain from any intermingling of

personal and district funds.

Participate in annual training on proper

cash management procedures and

responsibilities.

Debt Management

For the past decade and in the foreseeable future,

the District has and will continue to experience

bond elections authorizing new bonds and a

continual issuance of bonds. The District

receives a primary bond rating of AAA through

the State of Texas Permanent School Fund

(PSF). The District’s secondary ratings from

Moody’s and Standard & Poors are currently

Aa2 and AA respectively. A financial advisor is

employed to assist the District in managing its

debt.

As of September 1, 2011, the District had

$467,757,100 in outstanding general obligation

bonds. The outstanding debt represents 6.19%

of the district’s total taxable wealth.

The District currently has approximately $92

million in authorized but unissued bonds.

Significant Financial Policies & Procedures

60

Table 27

Current Bond Authorization Status

Reserve Policies

General Fund

A recognized sign of fiscal health for a school district is

an appropriate undesignated, unreserved fund balance

for the General Fund (operating fund). An appropriate

fund balance level is one of the measurements for the

School FIRST (Financial Integrity Rating System of

Texas) program required for all school districts in the

state.

The District’s current goal is to maintain a minimum

fund balance in the General Fund up to 15% of

operating expenses. The value of having an appropriate

fund balance level can be expressed as follows:

Contingency fund for unexpected costs.

Cushion of operational resources at the

beginning of the year prior to the tax

collection season.

Viewed as sign of fiscal stability and

health by bond rating agencies.


The fund balance for the Student Nutrition Fund should

not exceed three months of average operational

expenditures. Any fund accumulation above the 3

month limit is used for major capital improvements to

campus kitchens.

Debt Service Fund

The District attempts to maintain an undesignated fund

balance of $1.0 million of debt service fund balance.

Periodically fund balance is used as a one-time source

of funds to lessen the debt service tax rate. The District

refunds bonds under appropriate market conditions in

order to level annual debt repayments over time.

Because of the District’s June 30 fiscal year end, the

Debt Service fund balance is higher than normal levels

to make an August bond payment.

Risk Management

The District’s risk management program encompasses

various means of protecting the District against loss.

Property, casualty and liability insurance are provided

by a risk pool. In addition, workers’ compensation risks

are self-funded and include stop loss insurance policies

for claims exceeding a specific limit. For health

coverage, the district participates in the Teacher

Retirement System Active Care program.

Additional risk management information is presented in

the Informational Section.

Independent Audit & Financial

Reporting

The Texas Education Code requires that school districts

are audited annually. The audit is made on an

organization-wide basis and involves all fund types and

account groups of the school district. The audit is also

designed to meet the requirements of the Federal Single

Audit Act of 1984 and the related provisions of OMB

Circular A-133 “Audits of State, Local Governments,

and Non-Profit Organizations.”

Upon completion, the annual financial report is

submitted to the Texas Education Agency for review.

The financial report is designed to meet specific

monitoring needs of the Texas Education Agency.


Date

Approved Recap of

Bond Issues Bonds Issued

to Date Authorized /

Unissued Bonds

November 2008

$219,000,000

$163,325,000

$55,675,000

May 2009

$119,435,000

$82,935,000

$36,500,000

Total $338,435,000

$246,260,000

$92,175,000

61

As with any major requirement, rules and laws govern certain aspects of the process. The budgeting process in

the State of Texas is no exception. The Texas Education Code Sections 44.002-44.006 establish the legal basis

for school district budget development.

The District’s budget must be prepared by June 20 and be adopted by the Board of Trustees by June 30. A

public hearing for the budget and proposed tax rate must occur before the Board adoption. The District’s

budget must be legally adopted before the tax rate is adopted. This budget document meets these standards. The

District must also publish its budget information on its web site.

The District Improvement Planning Committee (DIPC) aligns its performance objectives annually with Board

goals and budget directives. Their performance objectives are reflected beginning on page 60. The

performance objectives are also aligned with No Child Left Behind (NCLB). The DIPC performance goals are

the basis for the campus improvement process.

Budget Policies & Development Procedures

In Allen ISD, in every school

every day, every child will be provided

with engaging school work.


Table 28

Board Goals and District Performance Objectives

Org

anizatio

nal S

ection 6

0

District Improvement Plan

62

District Goal #1

AISD will meet the needs of each student by designing engaging work for continuous learning, resulting in exemplary performance and an

emphasis on citizenship.

District Goal #2

AISD will ensure the implementation of the five-year Strategic Plan as developed by the community in 2007.

Performance

Objective #1

AISD and each campus will demonstrate Advanced Academic Performance on state assessments and achieve Meets AYP in the

Accountability System. (NCLB #1)

Performance

Objective #2

AISD will ensure improvement in student learning through professional learning communities that focus on curriculum,

instruction/assessment and intervention. In accordance with district expectations all staff will implement the provided guaranteed and

viable curriculum, utilize the instructional model, and develop school-wide intervention plans to ensure improved student learning.

Performance

Objective #3

Attendance rate at all campuses and overall for the district will exceed 95%. (NCLB/AYP)

Performance

Objective #4

All students will graduate within four years. (NCLB #5)

Performance

Objective #5

All students and student groups at all tested grade levels will achieve or exceed the mastery level of performance in all subjects on the state

assessments.

Performance

Objective #6

All Limited English Proficient students (LEP) will become proficient in English and reach high academic standards achieving or exceeding

the mastery level of performance on the state assessments in Reading/Language Arts and Math. (NCLB #3)

Performance

Objective #7

AISD will assure that all teachers are Highly Qualified (NCLB #3) while maintaining a turnover rate that is comparable to the region.

Performance

Objective #8

AISD will provide a safe and structured program designed to meet the academic and social needs of our diverse student population. All

students will be educated in a learning environment that is safe, drug-free, and conducive to learning (NCLB #4) that leads to graduation

for all students. (NCLB #5)

The 2007 Allen ISD Strategic Planning process began with the appointment of a twenty-nine member

steering committee that represented parents, businesses, staff and the Board of Trustees. Working with Ron

Simpson, a facilitator from Region X, the committee first met on January 25-26, 2007.

An important outcome of those first meetings was the development or revision of belief statements and vision

and mission statement for the school district.

Five strategic objectives were then created by the committee under the following categories: Funding and

Finance, Learning Environment, Highly Qualified Staff, Graduate Profile Communications. Fifteen more

strategies were then created to support the five main strategic objectives.

The next step involved the appointment of action teams to create plans for each of the fifteen strategies from

the steering committee. Over 150 administrators, parents, teachers and community members served on the 15

action teams. These teams were asked to create specific action plans for each strategy. They were also asked

to carry those results out to a step by step process and provide a budget for all of their plans.

The original Steering Committee then met again on May 11, 2007 to review action team proposals and reach

consensus on a final strategic plan. The final plan was presented and approved by the Board of Trustees on

May 21, 2007.

The specific goals, strategies and action plans are listed below. A copy of the 2007-2012 Strategic Plan is also

available on the Allen ISD Website at www.allenisd.org.

Funding & Finance

Strategies & Action Plans

1. We shall obtain funding sources outside the mainstream.

Actively pursue and apply for available grants & donations.

Develop a plan for researching and communicating corporate advertising and rebate incentives.

Develop a plan to increase and monitor district-wide fundraising events.

Investigate and consider improvements in facility income opportunities.

2. We will be proactive in influencing legislative funding initiatives.

Create a continuing education or learning culture of the Allen ISD community regarding relevant

education legislation.

Establish a coalition with neighboring districts to pursue common goals and issues in order to promote

and influence educational legislation within our voting precinct.

3. We will manage resources to respond to our growth and changing student needs.

Evaluate changing student demographics and how they impact district programs and services.

Monitor the district’s financial position as it relates to the state requirement of 65% of operating

budget being spent on instructional programs.

The Strategic Planning Process

63

64

Learning Environment


4. We will provide activities of interest for students on all campuses.

Provide opportunities for students to participate in meaningful activities that will connect students to

their campus.

5. We will design opportunities for students to connect with the community.

Provide service and/or civic opportunities for students to connect with school, local, state, national

and/or international organizations at all levels that are age appropriate.

6. We will expand the learning environment beyond the classroom.

Provide various opportunities for students to participate in learning experiences beyond the school

day.

Develop a system for sharing and collaborating ideas to engage students in learning experiences

outside the traditional classroom setting.

Ensure that all students have access to the technology they need to be successful from home.

Highly Qualified Staff


7. We shall ensure that all staff development impacts student learning.

Provide quality time for staff development. Design and provide staff development which will be driven by data analysis; embrace WOW Design

Qualities; support adult learning styles; implement various models of staff development; embed the

application of technology; and provide follow-up opportunities. Use multiple sources to evaluate staff development on a recurring basis.

8. We shall develop leadership and a sense of community at all levels of the learning organization.

Provide leadership opportunities for qualified staff within our learning communities. Provide a variety of avenues to optimize efficient, effective, and appropriate communication. Establish learning communities throughout the district to enhance quality teaching for student

engagement. 9. We shall develop innovative ways to recruit and retain employees that meet the diverse needs of our

community.

Establish a comprehensive district support system to encourage retention of employees. Implement an effective recruitment process that will attract highly qualified prospective employees. Establish a staff development focus that meets the challenging and diverse needs of our community.

The Strategic Planning Process (Cont.)

65

Graduate Profile


10. We will incorporate civics and character education at all grade levels.

Establish an Allen set of Core Values and Character Education. Develop the Civics and Character Education curriculum for K-12

from successful existing programs. Implement a Civics and Character Education curriculum for K-12 in

Allen ISD. Develop a method of measurement for success of the civics and

Character Education curriculum.

11. We will ensure that all students have the personal support necessary to succeed.

Implement a system that ensures guidance counselors have sufficient opportunities to provide

personal and crisis intervention services. Create a mechanism for personalized communication district-wide. Promote partnerships, in every school, that will increase community involvement and participation

in promoting the social, emotional, and academic growth of students. Prepare previously underperforming students (minority, low-income, and/or first generation

potential college students) for success in post-secondary education.

12. We will design learning experiences for each student that are engaging and purposeful.

Provide opportunities for every educator to attend Working on the Work training and to collaborate

in developing engaging lessons using the design qualities. Increase the integration of available technology into lessons that are engaging and purposeful. Establish a district alliance with the community and local businesses that contributes to student

learning experiences. Provide employee training to meet the educational needs of students within the changing cultural

and economic demographics of Allen ISD.

13. We will equip all students with tools and resources to guide their pathways and support their choices.

Develop a plan to restructure the Guidance System, Elementary through Secondary. Provide opportunities for all students to have a college experience through dual credit enrollment. Establish a Career and Technology Academy.


66

Communications


14. We will measure and communicate the district’s progress towards its mission / vision. Evaluate methodology of soliciting information from the community. Create a formal two-way communication system at the district and campus levels. Create a print an electronic brochure that provides parents with a K-12 road map for academic

success. Provide bilingual options for key school district print and electronic communications.

15. We will utilize information from communication strategies to improve the learning organization.

Expand the role of the Public Information Office to actively seek two-way communication with all

stakeholders. Implement across district grade-level / course collaboration to share key strategies and ideas

(strategies built around greatest instructional needs). Increase the use of collaborative Website tools to promote communication by collecting and

reporting information.

Planning Ahead

The Allen ISD Strategic Plan for 2007-2012 was approved by the Board of Trustees on May 21, 2007.

The process continues as the Superintendent of Schools reviews each action plan and assigns responsibility for

carrying out the plan presented in this booklet. The Superintendent of Schools also assigns timelines and a

budget for each action plan over a five-year period. The Strategic Planning Steering Committee will meet

annually in May to review progress on the Strategic Plan.

Annual Plan Review – May 2008, 2009, 2010, 2011

Each year, the Strategic Planning Committee meets in May to review progress on action plans for the previous

year. Reports are presented by school administrators to the committee. The committee then determines if the

action plans scheduled for that year have been completed, will be extended to the following year or will be

combined with another action plan item.

The committee determined that 41 of the 44 action plans were completed by the end of the third year.

The final three action plans will be completed in 2011-2012. A new Strategic Planning Process will begin in

the spring of 2012.


The budgeting process is comprised of three major phases: planning, preparation and evaluation. The budgetary

process begins with sound planning. Planning defines the goals and objectives of campuses; the school district

develops programs to attain those goals and objectives. Once these programs and plans have been established,

budgetary resource allocations are made to support them. Budgetary resource allocations are the preparation phase

of budgeting. The allocations cannot be made, however, until plans and programs have been established.

The budget is evaluated for its effectiveness in attaining goals and objectives. Evaluation typically involves an

examination of how funds were expended, what outcomes resulted from the expenditure of funds, and to what

degree these outcomes achieved the objectives stated during the planning phase. This evaluation phase is important

in determining the following year's budgetary allocations. In summary, budget preparation is not a one-time

exercise to determine how a school district will allocate funds. Rather, school district budget preparation is part of a

continuous cycle of planning and evaluation to achieve district goals.

The budget process emphasizes accountability. As a general rule, the budget manager who has been given the

authority to initiate expenditure decisions is the one who should budget for the expenditure. The District’s business

office staff prepares preliminary revenue estimates by January of each year. Based on these revenue assumptions,

the campuses receive allotments per student differentiated between secondary and elementary levels. These

allotments are multiplied by the projected enrollments to generate a budget sum for each campus. The campus

administrator, along with the Campus Improvement Team, prepares a detailed budget based on specific goals and

objectives. The allotment is designed to cover non-payroll related expenses.

Staffing requests and salary and benefit increases are calculated at the central office level by January of each year.

The review process for new staff is contingent upon projected enrollment growth. Since payroll-related costs

comprise approximately 80 percent of the District’s operational budget, careful consideration is given to each

request for both instructional and non-instructional positions.

Budgets for non-campus organizations are determined on a justified need basis. These budgets are reviewed by

the respective assistant superintendent of each area.

The Assistant Superintendent for Finance & Operations is responsible for compiling all pertinent budget data and

projections. This includes estimates of state funding, taxable values, tax rates, and projected utility costs.

Capital improvements are budgeted on a project basis spanning multiple years. Bond

proceeds and related interest are accounted for in separate funds for the construction and

equipping of school facilities, to purchase school sites, and to renovate or repair existing

facilities. The Board of Trustees does not formally adopt the capital project funds on an

annual basis.

Each major construction contract is approved based on existing availability of bond

proceeds. However, the impact of capital project fund budgets must be considered during

the annual budgets for all other funds. Future operating costs (staffing, utilities, custodial

services, etc.) associated with capital improvements and new facilities must be projected

and included in the general fund budget. Repayment of bonds issued for capital projects

must be included in the debt service fund projections.

A Budget Development Process diagram is shown on page 68, followed by the 2011/12 Budget Calendar.


67

Table 29

68


69

Table 30

Budget Calendar 2011/2012


1/17/2011 Budget Workshop: Preliminary budget forecast for 2011-2012 presented to Board of Trustees

2/7/2011 Budget Workshop


2/28/2011 Regular Board Meeting


4/11/2011 Budget Workshop: Present working draft of 2011-2012 Budget


4/29/2011 District receives certified estimate of Tax Appraisal Rolls from Collin CAD




5/23/2011 Proposed Budget presented to Board of Trustees; Approve Proposed rate to be used in

publication of the "Notice of Public Meeting to Discuss Budget and Proposed Tax Rate"

6/9/2011 Publish "Notice of Public Meeting to Discuss Budget and Proposed Tax Rate" in the newspaper

and Publication of Summary of Proposed Budget on the District's Website

6/20/2011 Conduct Public Hearing on 2011-2012 Budget and Proposed Tax Rate


6/20/2011 2011-2012 Budget Adoption

7/18/2011 Receipt of Certified Tax Rolls from Collin CAD

7/21/2011 Publish "Notice of Public Meeting to Discuss Proposed Tax Rate" in the newspaper.


8/1/2011 Approve and set the 2011 tax rate (must hold the election within 30 to 90 days of this date)

8/1/2011 Adoption of Order Calling Tax Ratification Election

8/1/2011 Post tax adoption statement on District's website as required by Tax Code 26.05(b)(2)(B)

8/22/2011 First Day of School


9/21/2011 First Day of Early Voting


10/4/2011 Last day of Early Voting

10/8/2011 Tax Ratification Election (TRE) day

10/17/2011 Canvass election results from TRE

July 2011

March 2011

May 2011

April 2011

August 2011

September 2011

October 2011

February 2011

January 2011

June 2011

70

Following the budget adoption, the process of administering and managing the

budget begins. The process is ongoing throughout the fiscal year to ensure that

accounts do not exceed authorized amounts and that they are used for the intended

proper and legal uses.

Expenditure Control and Approval

Allen ISD uses a 20-digit detailed account code called a line item. This code is

segmented into fund, function, object, sub-object, organization, fiscal year, program

intent and a local option use code. Organization codes are considered cost centers

and have corresponding budget managers assigned to each. There are exceptions to

this rule. If a budget manager has district-wide responsibility, some costs are

allocated to line items with multiple organization codes.

Each budget manager is authorized to approve expenditures for the funds within

their budgets. The District uses the Skyward Financial Software system to account

for these funds. This system monitors line items to ensure that account balances are

not exceeded. Budget managers may amend their budgets within the same

functional level. For instance, supply funds for various grade levels may be redistributed based on the budget

manager’s approval since they are all under the same functional category.

The system also works in tandem with the District’s warehouse inventory stock to allow budget managers to order

supplies from that source.

Purchasing

The District’s Purchasing Department is responsible for all bids. All District contracts, except contracts for the

purchase of produce or vehicle fuel valued at $25,000 or more in the aggregate for each 12-month period, are made

by the method that provides the best value for the District:

1) Competitive bidding.

2) Competitive sealed proposals.

3) A request for proposals for services other than construction services.

4) A catalog purchase as provided by Government Code Chapter 2157, Subchapter B.

5) An interlocal contract.

6) The reverse auction procedure as defined by Government Code 2155.062(d).

Purchase orders are required for purchases of all tangible goods. A campus/organization enters a requisition into

the accounting system. The account is automatically checked for adequate availability of funds. If funds are

available, the purchase order is printed in the District’s Purchasing Department office for approval by the Director

of Purchasing. The purchase order is then mailed or faxed to the pertinent vendor. At the same time, the funds are

encumbered so as to provide necessary budget control. After the goods are physically received, the recipient enters

the information acknowledging the receipt into the system. The Accounts Payable Department receives the invoice

and matches it to the receiving report and the purchase order prior to payment. Once these agree, funds are

disbursed to the vendor. The encumbrance is then liquidated at the time of payment.

Procurement cards (P-cards) are not credit cards, but have similar credit characteristics. The differences between

the P-card and credit cards are many. The magnetic code on the back of the card is programmed to restrict how,

when, and where the cards are used. Concerns regarding misuse of the cards are overcome in several ways. The

card has point of sale controls that can be programmed to limit merchants by group or individually, limit the

purchase amount and limit of the frequency usage. Each user of a card must sign documents to adhere to proper

business use. The cards are protected against fraud and misuse. In these ways, the use of the cards is safer than

traditional methods of purchasing.

Budget Administration & Management Process

71

Purchasing – Cont’d

Allen ISD has cautiously expanded the use of the P-cards to avoid perceptions that the district has issued credit

cards. The cards are used primarily for expediting smaller purchases for departments such as Kids Club and

Transportation. For most of our transactions, no card is actually issued to the departments. Rather, a “ghost card”

number is used that is only known by the purchasing department.

For district travel, cards are physically checked out to administrative staff only when needed for district travel.

Once the trip is complete, the cards are checked back in to the purchasing office.

All P-card transactions are documented with original receipts submitted to the purchasing department. The

purchasing department reconciles the monthly statements with the receipts. One check is written monthly to pay

the P-card bill.

Expense Reimbursements

Proper documentation and verification is necessary for expenses such as travel to be reimbursed. Verification

includes such things as receipts and verification of mileage.

Budget Amendments

Periodic budget amendments are necessary during the course of the fiscal year to ensure that functional categories

maintain a positive balance. Budget amendments may be initiated by the budget manager or by the central district

business office. Board approval is required for budget amendments where funds are moved between functional

categories. The District’s budget manager carefully monitors the budget for improper balances throughout the

year.

Reporting to the Texas Education Agency (TEA)

The District submits its annual budget, student attendance information and its end-of-year financial status through

a system called Public Education Information Management System (PEIMS). Transmission dates are established

by TEA. The PEIMS system provides TEA and districts across the state with a wealth of demographic attendance

and financial information.

Monthly Financial Report

At each regular monthly Board meeting, the District’s accounting staff prepares a

fund by fund reporting for informational purposes. These reports are prepared

showing the summary of revenues and expenditures both on a monthly and year-

to-date basis. These reports also show a percentage of revenues collected and a

percentage of budgets expended. In addition to these fund reports, information

regarding investments and tax collections are presented to the Board of Trustees.

Quarterly Review of Revenue, Expenditures and Fund Balance

Each quarter the administration will review with the Board of Trustees any fiscal information that would affect

fund balance projections. This information will reflect current year revenue and expenditure data as well as

projections for the next three fiscal periods. This review will assist the Board in analyzing budgetary decisions

and their impact.

Budget Administration & Management Process (Cont.)

71


72

Allen ISD

Financial Section

73

Introduction

The financial Section provides specific fiscal information regarding the various funds of the district. By

law, the Board of Trustees must approve annual budgets for the General Fund, Student Nutrition Fund and

the Debt Service Fund. These three funds are included in this section.

The Financial Section begins with the Combined Budget Summary of the General Fund, Student Nutrition

Fund and Debt Service Fund. After the summary, the remaining Financial Section provides the reader with

specific information about each of the three funds named above.

In addition to these funds, Capital Projects Funds are included as information only. The budget process for

the Capital Projects Funds is established at the point in time that the Board approves the sale of authorized

bonds for specific Projects. The Capital Projects budgets are typically multi-year budgets encompassing

the entire construction period of each separate project. Separate sub-funds are created to account for each

respective bond sale and unique program codes are used to track specific projects within each sub fund.


Administration Building

612 E. Bethany Drive

Allen, Texas 75002

972/727-0511

74

Federal, state and local guidelines define the budget development process. The annually adopted budget includes

the General, Student Nutrition, and Debt Service funds. Total combined revenues and other resources are

$182,176,477 and total combined expenditures and other uses are $176,520,080. The Debt Service Fund and

Student Nutrition Fund are balanced budgets. The General Fund surplus of $5.6 million is the result of a higher

M&O tax rate planned for 2011/12. Voter approval of the rate is required and an election has been called for

October 8. Significant budget growth over the past decade has been driven primarily by increasing student

enrollment growth.

Table 31

Combined Funds

Statement of Revenues and Expenditures (Budget)

Combined Funds

General Fund Student Nutrition Debt Service Total

REVENUE

5700 Local 87,742,232$ 5,615,677$ 36,879,406$ 130,237,315$

5800 State 49,221,899$ 32,000$ -$ 49,253,899$

5900 Federal -$ 1,351,263$ -$ 1,351,263$

Combined Fund Revenue Total 136,964,131$ 6,998,940$ 36,879,406$ 180,842,477$

EXPENDITURES

11 Instruction 82,295,089$ -$ -$ 82,295,089$

12 Media Services 2,355,628$ -$ -$ 2,355,628$

13 Curriculum & Staff Development 1,843,660$ -$ -$ 1,843,660$

21 Instructional Administration 1,245,577$ -$ -$ 1,245,577$

23 School Administration 8,148,433$ -$ -$ 8,148,433$

31 Guidance & Counseling 5,311,347$ -$ -$ 5,311,347$

33 Health Services 1,310,913$ -$ -$ 1,310,913$

34 Transportation 2,553,911$ -$ -$ 2,553,911$

35 Student Nutrition -$ 6,674,940$ -$ 6,674,940$

36 Co-curricular 3,094,423$ -$ -$ 3,094,423$

41 General Administration 3,772,482$ -$ -$ 3,772,482$

51 Plant Maintenance 16,916,292$ -$ -$ 16,916,292$

52 Security 1,124,064$ -$ -$ 1,124,064$

53 Technology 1,879,915$ -$ -$ 1,879,915$

61 Community Services -$ -$ -$ -$

71 Debt Services -$ -$ 36,879,406$ 36,879,406$

81 Capital Projects -$ -$ -$ -$

93 JJAEP Services 45,000$ -$ -$ 45,000$

99 Appraisal Services 800,000$ -$ -$ 745,000$

Combined Fund Expenditure Total 132,696,734$ 6,674,940$ 36,879,406$ 176,196,080$

Net Revenue Over (Under) 4,267,397$ 324,000$ -$ 4,646,397$

OTHER SOURCES / USES

7900 Other Resources 1,334,000$ -$ -$ 1,334,000$

8900 Other Uses -$ (324,000)$ -$ (324,000)$

Net Sources Over (Under) 1,334,000$ (324,000)$ -$ 1,010,000$

Net Revenue/Sources Over (Under) 5,601,397$ -$ -$ 5,601,397$

Beginning Fund Balance (Estimated) 36,848,132$ 2,580,495$ 18,480,755$ 57,909,382$

Ending Fund Balance 42,449,529$ 2,580,495$ 18,480,755$ 63,510,779$

75

Table 32

Combined Funds

Revenues/Other Resources and Expenditures/Other Uses

75

Combined Funds (Cont.)

General

Fund

Student

Nutr ition

Fund

Debt

Service

Fund

General

Fund

Student

Nutr ition

Fund

Debt

Service

Fund

Resources 138,298,131$ 6,998,940$ 36,879,406$ Uses 132,696,734$ 6,998,940$ 36,879,406$

General Fund

76.7%

Student

Nutrition

Fund

4.2%

Debt Service

Fund

19.1%

General Fund

76.2%

Student

Nutrition

Fund

3.9%

Debt Service

Fund

19.8%

76

Table 33


Taxable Values and Collections

76

2002/03 2003/04 2004/05 2005/06 2006/07 2007/08 2008/09 2009/10 2010/11 2011/12

Taxable Values

Net Taxable Value (before freeze) 3,840,394,912.00$ 4,128,750,447.00$ 4,435,091,809.00$ 4,853,341,783.00$ 5,394,575,202.00$ 6,181,196,123.00$ 6,829,580,915.00$ 7,185,683,283.00$ 7,305,906,571.00$ 7,551,941,221$

Growth in Taxable Value over Prior Year n/a 7.5% 7.4% 9.4% 11.2% 14.6% 10.5% 5.2% 1.7% 3.4%

Taxable Value Increase over Prior Year 3,840,394,912$ 288,355,535$ 306,341,362$ 418,249,974$ 541,233,419$ 786,620,921$ 648,384,792$ 356,102,368$ 120,223,288$ 246,034,650$

Freeze Taxable Value 77,971,859$ 91,852,192$ 124,832,126$ 144,050,958$ 169,344,654$ 206,201,496$ 254,189,383$ 293,274,416$ 321,406,916$ 321,406,916$

Net Taxable Value 3,762,423,053$ 4,036,898,255$ 4,310,259,683$ 4,709,290,825$ 5,225,230,548$ 5,974,994,627$ 6,575,391,532$ 6,892,408,867$ 6,984,499,655$ 7,230,534,305$

Net Taxable Levy 68,025,361$ 75,582,846$ 83,336,757$ 90,065,187$ 92,753,067$ 87,849,386$ 96,677,982$ 106,143,097$ 107,561,295$ 120,749,923$

Freeze Ceiling Taxes 940,000$ 1,149,531$ 1,743,726$ 2,105,796$ 2,490,840$ 3,018,927$ 3,037,663$ 3,667,289$ 3,667,289$ 3,667,289$

TOTAL LEVY 68,965,361$ 76,732,377$ 85,080,483$ 92,170,983$ 95,243,907$ 90,868,313$ 99,715,645$ 109,810,385$ 111,228,583$ 124,417,212$

Percentage of Actual Collections to Levy 100.5% 98.6% 98.5% 98.5% 99.0% 99.0% 99.0% 98.0% 98.5% 98.5%

Tax Rates

Local Maintenance 1.5000 1.5000 1.5000 1.5000 1.3700 1.0400 1.0400 1.0400 1.0400 1.1700

Debt Service 0.3080 0.3723 0.4335 0.4125 0.4051 0.4303 0.4303 0.5000 0.5000 0.5000

TOTAL 1.8080 1.8723 1.9335 1.9125 1.7751 1.4703 1.4703 1.5400 1.5400 1.6700

Budgeted Tax Levies Projected

Local Maintenance 57,429,919 60,796,012 65,401,657 71,653,981 73,335,734 64,507,283 70,707,518 73,841,374 75,161,494 86,940,572

Debt Service 11,695,933 15,029,372 18,682,862 19,425,825 21,167,409 25,709,441 28,293,910 34,462,044 34,922,498 36,152,672

TOTAL 69,125,852 75,825,384 84,084,519 91,079,806 94,503,142 90,216,724 99,001,427 108,303,419 110,083,992 123,093,244

Actual Collections

Local Maintenance 57,498,499 60,556,757 65,195,690 71,204,265 73,117,828 65,144,140 70,602,608 73,441,621 75,575,019

Debt Service 11,820,389 15,086,745 19,154,426 19,714,876 21,620,463 26,953,388 29,211,824 35,303,212 36,337,711

TOTAL 69,318,888 75,643,502 84,350,116 90,919,141 94,738,291 92,097,528 99,814,432 108,744,833 111,912,730

Variance from Budget

Local Maintenance 68,580 (239,255) (205,967) (449,716) (217,905) 636,857 (104,910) (399,753) 413,525

Debt Service 124,456 57,373 471,564 289,051 453,054 1,243,947 917,914 841,168 1,415,213

TOTAL 193,036 (181,882) 265,597 (160,665) 235,149 1,880,804 813,004 441,415 1,828,738

77

Table 34

Comparison of Tax Rates

M&O and Debt Service

77 1

.5000

1.5

000

1.5

000

1.5

000

1.3

700

1.0

400

1.0

400

1.0

400

1.0

400

1.1

700

0.3

080

0.3

723

0.4

335

0.4

125

0.4

051

0.4

303

0.4

303

0.5

000

0.5

000

0.5

000

0.0000

0.2000

0.4000

0.6000

0.8000

1.0000

1.2000

1.4000

1.6000

1.8000

2.0000

Co

mb

ined

Tax R

ate

Local Maintenance Debt Service

78

Revenue

Further explanation follows outlining the major changes to General Fund revenue for 2011/12. Revenues are

expected to slightly increase over the 2010/11 unaudited actuals. The $2.5 million increase is the result of

increased M&O tax rate, resulting in over $10 million in new taxes. However, state and federal aid is

expected to decrease approximately $8 million.

Local Revenue

Local revenue is expected to increase $10.6 million or 13.8% over the 2010/11 unaudited actuals. The

increase is a direct result of an increase in the M&O tax rate.

State and Federal Revenue

The state aid system is made up of a multi-tiered funding formula that considers a district’s property wealth

per student as a key variable in relation to tax effort by the district. In response to the large state-wide deficit

in 2011, the funding for Texas school districts was reduced an average of 6% for 2011/12. Allen ISD will

lose $21 million over the next two years in state and federal aid.

Key State Funding Components for Allen ISD

Compressed Maintenance and Operations Tax Rate - $1.00

Local Option Tax Rate $0.17 – to be ratified by voters on October 8, 2011

Regular Program Adjustment Factor (RPAF) applied at 92.3% in 2011/12 will reduce

funding for Allen ISD approximately $9 million.

Expenditures

Historically, expenditure budgeting begins with payroll and benefits, which comprise approximately 80% of

the maintenance and operations budget. However, due to the response to managing the large reduction in

state and federal funds for 2011/12, the district’s Board of Trustees decided to freeze all salaries and benefits

for 2011/12. In the past, the combination of raises and benefit adjustments has ranged from $2 - $4 million.

Total expenditures were reduced about $4.5 million over the amount needed to properly fund the growth of

the district. Approximately 84 positions were reduced at a projected savings of $3 million. In addition, the

district saved $1.5 million by reducing travel, operating supplies and contracted services.

The reduction of 41 teaching positions will raise class sizes in all grades in the district. Because of the

continued student growth in Allen, it is projected that the district’s teaching staff is under allocated by

approximately 80 positions for 2011/12.

Fund Balance

The General Fund unobligated fund balance increased at the end of 2010/11. The unaudited financial

statements show an increase of approximately $2.3 million. The increase was much more than originally

projected and was a result of reviewing $2.9 million in federal Education Jobs Funding. The surplus was also

a result of more students in average daily attendance (ADA) and savings from under spent expenditure

budgets. More will be discussed on future years and fund balance reserves later in the Informational Section.

General Fund

79

Table 35

General Fund Budget

(by Function Code and Major Object)


2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual (1)

2010/11

Unaudited

Actual (2)

2011/12

Adopted

Budget

$ Increase/

(Decrease)

Over Pr ior

Year

% Increase/

(Decrease)

Over Pr ior

Year


Current Year Tax Levy 65,735,182$ $ 70,602,608 $ 73,441,621 $ 75,069,346 $ 85,302,232 10,232,886$ 13.63%

Prior Years Taxes 1,554,415$ $ 700,303 $ 272,442 $ 229,003 $ 500,000 270,997$ 118.34%

Penalty & Interest 576,853$ $ 379,644 $ 453,900 $ 327,116 $ 450,000 122,884$ 37.57%

Rollback Taxes -$ $ - $ - -$ -$ -$ 0.00%

Tuition - Lovejoy ISD 411,306$ $ 164,149 $ - -$ -$ -$ 0.00%

WADA - Plano ISD 91,844$ -$ -$ -$ -$ -$ 0.00%

Athletic Receipts 322,723$ $ 415,829 $ 309,168 $ 366,849 $ 325,000 (41,849)$ -11.41%

Summer School Tuition 175,858$ $ 238,695 $ 140,758 $ 203,240 $ 150,000 (53,240)$ -26.20%

Interest Income 1,863,702$ $ 665,839 $ 210,128 $ 149,965 $ 350,000 200,035$ 133.39%

Facility Rental Income 171,181$ $ 173,805 $ 194,585 $ 262,636 $ 250,000 (12,636)$ -4.81%

Miscellaneous Revenue 157,422$ $ 383,843 $ 418,925 $ 420,047 $ 350,000 (70,047)$ -16.68%

Parking Permits 116,200$ $ 69,870 $ 73,138 $ 70,579 $ 65,000 (5,579)$ -7.90%

TOTAL $ 71,176,686 $ 73,794,585 $ 75,514,665 $ 77,098,781 $ 87,742,232 $ 10,643,451 13.80%


Per Capita Funds 4,397,659$ 4,201,539$ 2,021,103$ 5,772,345$ 4,764,929$ (1,007,416)$ -17.45%

Foundation School Revenue 39,997,772$ 36,614,087$ 37,075,128$ 37,899,144$ 38,943,692$ 1,044,548$ 2.76%

State Alternative Education Funds 17,433$ 17,748$ 17,940$ 18,432$ -$ (18,432)$

State Extended Year School -$ -$ -$ -$ -$ -$ 0.00%

TRS On-Behalf (Book Entry Only) 4,700,737$ 5,112,128$ 5,421,758$ 5,770,573$ 5,513,278$ (257,295)$ -4.46%

TOTAL $ 49,113,601 $ 45,945,502 $ 44,535,929 $ 49,460,494 $ 49,221,899 $ (238,595) -0.48%


Federal Revenue from TEA -$ -$ 5,054,941$ 7,804,155$ -$ (7,804,155)$ -100.00%

Medicare Adm. Reimbursement 10,286$ 4,412$ 8,212$ 8,595$ -$ (8,595)$

TOTAL 10,286$ 4,412$ 5,063,153$ 7,812,750$ -$ (7,812,750)$ -100.00%

GENERAL FUND REVENUE TOTAL 120,300,573$ 119,744,499$ 125,113,747$ 134,372,025$ 136,964,131$ 2,592,106$ 1.93%

EXPENDITURES

11 Instruction

Payroll Costs 66,389,224$ 71,854,262$ 75,977,376$ $ 79,728,457 $ 78,497,444 (1,231,013)$ -1.54%

Professional & Contracted Srvs. 887,578$ 1,019,734$ 836,557$ 999,627$ 1,033,940$ 34,313$ 3.43%

Supplies & Materials 2,067,387$ 1,904,549$ 1,714,592$ 1,742,498$ 2,001,188$ 258,690$ 14.85%

Other Operating Expenses 334,967$ 296,405$ 264,147$ 145,913$ 529,787$ 383,874$ 263.08%

Capital Outlay 596,386$ 622,846$ 371,474$ 234,051$ 232,730$ (1,321)$ -0.56%

TOTAL 70,275,542$ 75,697,796$ 79,164,146$ 82,850,546$ 82,295,089$ (555,457)$ -0.67%

12 Instructional Resource & Media

Payroll Costs 1,447,999$ 1,593,463$ 1,745,957$ 1,831,151$ 1,856,281$ 25,130$ 1.37%

Professional & Contracted Srvs. 137,766$ 60,474$ 19,910$ 104,099$ 111,461$ 7,362$ 7.07%

Supplies & Materials 254,134$ 339,729$ 394,011$ 253,735$ 280,811$ 27,076$ 10.67%


Capital Outlay 94,459$ 170,944$ 43,318$ 96,009$ 98,700$ 2,691$ 2.80%

TOTAL 1,938,537$ 2,174,135$ 2,209,456$ 2,288,602$ 2,355,628$ 67,026$ 2.93%

13 Curriculum & Staff Development

Payroll Costs 1,180,093$ 1,354,969$ 1,361,615$ 1,315,245$ 1,347,413$ 32,168$ 2.45%




Capital Outlay 27,163$ 10,093$ 10,914$ 4,154$ 4,832$ 678$ 16.32%

TOTAL 1,792,381$ 1,897,069$ 1,846,803$ 1,722,870$ 1,843,660$ 120,790$ 7.01%

80


Table 35 (Cont.)

21 Instructional Administration

Payroll Costs 742,633$ 1,019,424$ 1,079,232$ 1,145,754$ 1,113,814$ (31,940)$ -2.79%




Capital Outlay 19,810$ 4,054$ 16,099$ 2,014$ 2,500$ 486$ 24.13%

TOTAL 844,165$ 1,125,510$ 1,177,629$ 1,239,094$ 1,245,577$ 6,483$ 0.52%

23 School Administration

Payroll Costs 6,710,187$ 7,170,884$ 7,356,517$ 8,022,057$ 7,854,471$ (167,586)$ -2.09%




Capital Outlay 46,247$ 11,373$ 22,636$ 14,977$ 6,200$ (8,777)$ -58.60%

TOTAL 6,994,870$ 7,492,931$ 7,634,158$ 8,270,205$ 8,148,433$ (121,772)$ -1.47%

31 Guidance and Counseling

Payroll Costs 3,815,519$ 4,525,594$ 5,323,208$ 5,648,476$ 4,926,368$ (722,108)$ -12.78%

Professional & Contracted Srvs. 1,227$ 615$ 68,612$ 78,905$ 80,320$ 1,415$ 100.00%



Capital Outlay 19,032$ 23,081$ 2,068$ 3,636$ 1,087$ (2,549)$ -70.10%

TOTAL $ 4,132,666 4,833,999$ 5,647,988$ 5,962,243$ 5,311,347$ (650,896)$ -10.92%

33 Health Services

Payroll Costs 1,000,370$ 1,073,368$ 1,214,831$ 1,275,445$ 1,247,313$ (28,132)$ -2.21%

Professional & Contracted Srvs. -$ -$ -$ 2,275$ 8,625$ 6,350$ 100.00%



Capital Outlay 18,127$ 987$ 22,665$ 520$ -$ (520)$ -100.00%

TOTAL $ 1,045,104 1,092,138$ 1,254,287$ 1,316,229$ 1,310,913$ (5,316)$ -0.40%

34 Student Transportation

Payroll Costs 2,067,694$ 2,130,376$ 2,292,242$ 2,364,586$ 2,067,974$ (296,612)$ -12.54%


Supplies & Materials 556,553$ 436,413$ 487,155$ 581,287$ 523,617$ (57,670)$ -9.92%

Other Operating Expenses (282,387)$ (329,056)$ (295,638)$ (393,335)$ (135,943)$ 257,392$ -65.44%

Capital Outlay 15,951$ 81,606$ 4,617$ 21,894$ 40,500$ 18,606$ 84.98%

TOTAL $ 2,394,729 2,360,877$ 2,523,459$ 2,618,286$ 2,553,911$ (64,375)$ -2.46%

36 Co-Curricular Activities

Payroll Costs 1,629,310$ 1,676,891$ 1,902,576$ 1,873,833$ 1,838,622$ (35,211)$ -1.88%

Professional & Contracted Srvs. 321,414$ 280,264$ 342,295$ 337,126$ 336,171$ (955)$ -0.28%


Other Operating Expenses 472,374$ 561,675$ 506,168$ 607,969$ 572,190$ (35,779)$ -5.89%

Capital Outlay 22,203$ 31,156$ 38,572$ 42,272$ 6,500$ (35,772)$ -84.62%

TOTAL 2,722,431$ 2,788,106$ 3,117,770$ 3,132,836$ 3,094,423$ (38,413)$ -1.23%

41 General Administration

Payroll Costs 2,648,396$ 3,098,635$ 3,129,024$ 3,230,124$ 2,780,133$ (449,991)$ -13.93%

Professional & Contracted Srvs. 1,063,322$ 442,918$ 464,873$ 487,536$ 425,158$ (62,378)$ -12.79%



Capital Outlay 21,236$ 25,257$ 25,284$ 7,214$ 12,880$ 5,666$ 78.54%

TOTAL 4,171,514$ 4,114,075$ 4,032,969$ 4,185,941$ 3,772,482$ (413,459)$ -9.88%

51 Plant Maintenance & Operations

Payroll Costs 2,106,045$ 2,225,837$ 2,210,033$ 2,210,029$ 2,158,570$ (51,459)$ -2.33%

Professional & Contracted Srvs. 11,931,883$ 12,961,030$ 12,920,143$ 13,139,849$ 13,159,008$ 19,159$ 0.15%



Capital Outlay 202,259$ 151,165$ 25,026$ 52,470$ 17,000$ (35,470)$ -67.60%

TOTAL 15,610,963$ 16,832,368$ 16,684,887$ 16,802,983$ 16,916,292$ 113,309$ 0.67%

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual (1)

2010/11

Unaudited

Actual (2)

2011/12

Adopted

Budget

$ Increase/

(Decrease)

Over Prior

Year

% Increase/

(Decrease)

Over Prior

Year

81


Table 35 (Cont.)

52 Security & Monitoring

Payroll Costs 834,593$ 1,225,818$ 1,276,810$ 1,183,492$ 990,512$ (192,980)$ -16.31%


Supplies & Materials 20,646$ 24,085$ 53,207$ 53,220$ 31,195$ (22,025)$ -41.38%


Capital Outlay 6,551$ 63,574$ 20,250$ 36,756$ 10,100$ (26,656)$ -72.52%

TOTAL 909,588$ 1,368,487$ 1,385,716$ 1,325,884$ 1,124,064$ (201,820)$ -15.22%

53 Data Processing/Technology Services

Payroll Costs 792,254$ 882,153$ 568,682$ 896,369$ 965,669$ 69,300$ 7.73%




Capital Outlay 75,739$ 85,876$ 37,164$ 97,564$ 13,000$ (84,564)$ -86.68%

TOTAL 1,359,255$ 1,533,729$ 879,241$ 1,704,576$ 1,879,915$ 175,339$ 10.29%

61 Community Services

Payroll Costs -$ -$ 112,421$ 2,856$ -$ (2,856)$ 0.00%

Professional & Contracted Srvs. -$ -$ -$ -$ -$ -$ 0.00%

Supplies & Materials -$ 130$ 1,526$ 886$ -$ (886)$ 0.00%

Other Operating Expenses -$ -$ 7,146$ 3,189$ -$ (3,189)$ 0.00%

Capital Outlay -$ -$ 315$ -$ -$ -$ 0.00%

TOTAL -$ 130$ 121,408$ 6,931$ -$ (6,931)$ 0.00%

81 Capital Acquisition

Capital Outlay 409,285$ 134,182$ -$ -$ -$ -$ 0.00%

TOTAL 409,285$ 134,182$ -$ -$ -$ -$ 0.00%

93 Payments to JJAEP


TOTAL 47,205$ 57,308$ 84,917$ 42,690$ 45,000$ 2,310$ 5.41%

99 Appraisal Services

Professional & Contracted Srvs. -$ 637,613$ 698,671$ 739,107$ 800,000$ 60,893$ 8.24%

TOTAL -$ 637,613$ 698,671$ 739,107$ 800,000$ 60,893$ 8.24%

TOTAL EXPENDITURES 114,648,235$ 124,140,453$ 128,463,505$ 134,209,023$ 132,696,734$ (1,512,289)$ -1.13%

NET REVENUE OVER (UNDER) 5,652,338$ (4,395,954)$ (3,349,758)$ 163,002$ 4,267,397$ 4,104,395$ 2518.00%

OTHER SOURCES

Community Services 822,000$ 900,000$ 1,200,000$ 1,291,908$ 1,010,000$ (281,908)$ -21.82%

Transportation Services -$ -$ -$ -$ -$ -$ 0.00%

Lease Proceeds for Buses -$ -$ -$ -$ -$ -$ 0.00%

Transfer In from Administration -$ 695,112$ 48,232$ 500,000$ -$ (500,000)$ 100.00%

Transfer In from Student Nutrition -$ 405,553$ 338,166$ 407,033$ 324,000$ (83,033)$ -20.40%

TOTAL 822,000$ 2,000,665$ 1,586,398$ 2,198,941$ 1,334,000$ (864,941)$ -39.33%

NET SOURCES OVER (UNDER) 822,000$ 2,000,665$ 1,586,398$ 2,198,941$ 1,334,000$ (864,941)$ -39.33%

NET REVENUE/SOURCES OVER(UNDER) 6,474,338$ (2,395,289)$ (1,763,360)$ 2,361,943$ 5,601,397$ 3,239,454$

BEGINNING FUND BALANCE 33,259,375$ 37,938,308$ 36,249,549$ 34,486,189$ 36,848,132$ 2,361,943$ 6.85%

(ESTIMATED)

PRIOR PERIOD ADJUSTMENT (1,795,405)$ 706,530$ -$ -$ -$ -$ 0.00%

ENDING FUND BALANCE 37,938,308$ 36,249,549$ 34,486,189$ 36,848,132$ 42,449,529$ 5,601,397$ 15.20%

Footnote:

(1) Included in the General Fund Revenue and Expenditures for 2009/2010 Fiscal Year - ARRA Stabilization Fund (266)

(2) Included in the General Fund Revenue and Expenditures for 2010/2011 Fiscal Year - ARRA Stabilization Fund (266) and Federal Job Relief Fund (287)

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual (1)

2010/11

Unaudited

Actual (2)

2011/12

Adopted

Budget

$ Increase/

(Decrease)

Over Prior

Year

% Increase/

(Decrease)

Over Prior

Year

Table 36

General Fund Expenditures

82

Major

Object

Code

Expenditures

2010/11

Unaudited

Actual (*)

Major

Object

Code

Expenditures

2011/12

Budgeted

Expenditures

6100 Payroll Costs 110,727,874$ 6100 Payroll Costs 107,644,584$

6200 Professional & Contracted Srvs. 16,658,724$ 6200 Professional & Contracted Srvs. 16,985,537$

6300 Supplies & Materials 4,405,586$ 6300 Supplies & Materials 5,017,713$

6400 Other Operating Expenses 1,803,308$ 6400 Other Operating Expenses 2,602,871$

6600 Capital Outlay 613,531$ 6600 Capital Outlay 446,029$

Total 2010/11 Unaudited Actuals 134,209,023$ Total 2011/12 Budgeted Expenditures 132,696,734$

* Included in the General Fund Revenue and Expenditures for 2010/2011 Fiscal Year - ARRA Stabilization Fund (266) and Federal Job Relief Fund (287)

2010/11 Unaudited Actual 2011/12 Adopted Budget

Payroll Costs82.50%

Professional & Contracted

Srvs.

12.41%

Supplies & Materials

3.28%

Other Operating Expenses

1.34%

Capital Outlay0.46%

Payroll Costs81.12%

Professional & Contracted

Srvs.

12.80%

Supplies & Materials

3.78%

Other Operating Expenses

1.96%

Capital Outlay0.34%

83

Table 37

General Fund Major Changes

2011/12

The following table views the General Fund Budget by function.

Table 38

General Fund Budget by Function

General Funds (Cont.)

Increase / Decrease

Millions

Property value and tax levy increase (net decrease): $10.6

$246 million taxable value increase (3.4%)

State maximum M&O tax rate of $1.00

Local Option increase - $0.17

Increase of investment income $0.2

State and Federal aid decrease anticipated in 11/12 ($8.0)

Salary cost decreases ($1.7)

Reduction in personnel

o 44 teachers

o 40 other personnel

o Zero pay increases

Other cost increases - Utilities $0.1

2010/11

Unaudited

Actual (*)

% 2010/11

Unaudited

Actual

2011/12

Adopted

Budget

% 2011/12

Adopted

Budget

Instruction 82,850,546$ 61.73% 82,295,089$ 62.02%

Instructional Resource & Media 2,288,602$ 1.71% 2,355,628$ 1.78%

Curriculum & Staff Development 1,722,870$ 1.28% 1,843,660$ 1.39%

Instructional Administration 1,239,094$ 0.92% 1,245,577$ 0.94%

School Administration 8,270,205$ 6.16% 8,148,433$ 6.14%

Guidance and Counseling 5,962,243$ 4.44% 5,311,347$ 4.00%

Health Services 1,316,229$ 0.98% 1,310,913$ 0.99%

Student Transportation 2,618,286$ 1.95% 2,553,911$ 1.92%

Co-Curricular Activities 3,132,836$ 2.33% 3,094,423$ 2.33%

General Administration 4,185,941$ 3.12% 3,772,482$ 2.84%

Plant Maintenance & Operations 16,802,983$ 12.52% 16,916,292$ 12.75%

Security & Monitoring 1,325,884$ 0.99% 1,124,064$ 0.85%

Data Processing/Technology Services 1,704,576$ 1.27% 1,879,915$ 1.42%

Community Services 6,931$ 0.01% -$ 0.00%

Capital Acquisition -$ 0.00% -$ 0.00%

Payments to JJAEP 42,690$ 0.03% 45,000$ 0.03%

Appraisal Services 739,107$ 0.55% 800,000$ 0.60%

TOTAL 134,209,023$ 100.00% 132,696,734$ 100.00%

* Included in the General Fund Revenue and Expenditures for 2010/2011 Fiscal Year - ARRA Stabilization Fund

(266) and Federal Job Relief Fund (287)

84

Student Nutrition

The Student Nutrition Department operates a self-sufficient program within the school district. Monthly

monitoring of student participation and expenses will allow the operation to realize a profit this year.

The fund balance continues to be invested in improvements to the program. In the past, excess funds have

been used to upgrade kitchen equipment at several of the district elementary campuses.

Revenue

Sales of meals and a’la carte items represent 80% of total revenue. Additional sources of revenue include 19%

from USDA federal reimbursement, .5% from state matching funds, and .5% from interest on fund balance.

The number of students qualifying for free or reduced price meal has increased substantially over the last three

years. In 2006/07 there were 1778 students who qualified. In 2010/11 the number increased to 3231, or an

increase of 82%.

Expenditures

Food and labor (including benefits) represent 97% of expenses. Both areas are monitored on a monthly basis.

Labor is reviewed as meals per labor hour and staffing is adjusted each summer as well as through attrition.

Additional expenditures incurred by the Student Nutrition Department include all maintenance and repairs on

equipment, replacement of equipment, small wares and miscellaneous supplies, purchase and maintenance of

technology, and district administrative overhead fees.

85

Student Nutrition (Cont.)

Table 39

Statement of Revenue and Expenditures


2007/08

Audited

Actua l

2008/09

Audited

Actua l

2009/10

Audited

Actua l

2010/11

Unaudited

Actua l

2011/12

Adopted

Budget

$ Increase/

(Decrease)

Over Pr ior

Year

% Increase/

(Decrease)

Over Pr ior

Year

School Lunches $ 4,847,899 $ 5,071,614 $ 5,112,118 $ 5,235,713 $ 5,533,520 297,807$ 5.69%

Other $ 274,605 $ 110,977 $ 62,876 $ 40,337 $ 82,157 $ 41,820 103.68%

TOTAL $ 5,122,504 $ 5,182,591 $ 5,174,994 $ 5,276,050 $ 5,615,677 $ 339,627 6.44%

State Matching Funds $ 29,868 $ 32,001 $ 60,569 $ 30,106 $ 32,000 $ 1,894 6.29%

TOTAL $ 29,868 $ 32,001 $ 60,569 $ 30,106 $ 32,000 $ 1,894 6.29%

Federal Meal Reimbursement $ 962,782 $ 1,060,938 $ 1,204,962 $ 1,229,186 $ 1,125,495 $ (103,691) -8.44%

Federal Commodities $ 237,908 $ 220,516 $ 250,249 $ 145,276 $ 225,768 $ 80,492 55.41%

TOTAL $ 1,200,690 $ 1,281,454 $ 1,455,211 $ 1,374,462 $ 1,351,263 $ (23,199) -1.69%

TOTAL REVENUE $ 6,353,062 $ 6,496,046 $ 6,690,774 $ 6,680,618 $ 6,998,940 $ 318,322 4.76%

EXPENDITURES

35 Food Services

Payroll Costs 2,210,185$ 2,420,357$ 2,583,452$ 2,837,528$ 2,727,532$ $ (109,996) -3.88%

Professional & Contracted Srvs. 76,334$ 67,629$ 73,815$ 64,898$ 65,400$ $ 502 0.77%

Supplies & Materials 3,010,067$ 3,098,842$ 3,060,606$ 2,965,672$ 3,650,745$ $ 685,073 23.10%

Other Operating Expenses 48,368$ 41,202$ 44,787$ 37,454$ 50,000$ $ 12,546 33.50%

Capital Outlay 1,050,397$ 716,320$ 109,923$ -$ 181,263$ $ 181,263

TOTAL 6,395,351$ 6,344,350$ 5,872,583$ 5,905,552$ 6,674,940$ 769,388$ 13.03%

NET REVENUE OVER (UNDER) (42,289)$ 151,696$ 818,191$ 775,066$ 324,000$ (451,066)$ -58.20%

OTHER SOURCES/USES

Transfer in -$ -$ -$ -$ -$ $ - 0.00%

Transfer out to General Fund -$ (405,556)$ (338,166)$ (324,000)$ (324,000)$ $ - 0.00%

Transfer out to Construction -$ -$ -$ -$ -$ $ -

TOTAL -$ (405,556)$ (338,166)$ (324,000)$ (324,000)$ $ - -100.00%

NET REVENUE / SOURCES OVER (UNDER) (42,289)$ (253,860)$ 480,025$ 451,066$ -$ $ (451,066) -100.00%

BEGINNING FUND BALANCE 1,945,552$ 1,903,263$ 1,649,403$ 2,129,428$ 2,580,495$ $ 451,066 21.18%

ENDING FUND BALANCE 1,903,263$ 1,649,403$ 2,129,428$ 2,580,495$ 2,580,495$ $ - 0.00%




86

Debt Service

The Debt Service fund is a self-balancing fund to account for principal and interest payments on voter authorized

long-term debt. The fund balance in debt service is in excess of 40% because a payment is due in August of each

year.

Revenue

Revenue of the debt service fund consists of ad valorem property taxes. The debt service tax rate remained at .50

cents in 2011/12. Other sources of revenue include investment interest earned on funds between the payment dates

and any premium received on bond sales.

Expenditures

The expenditures of the Debt Service Fund consist of the principal, interest and paying agent fees on long-term debt

payments. The 2011/12 debt service expenditures have increased, 1.3% from the prior year. The increase is the

result of the Series 2011 bonds issued in August.

The Debt Service Fund is comprised of two sub-funds: General Obligation Debt and Revenue Bonded Debt. The

Revenue Bonded Debt was paid off in 2007/08. These funds will be closed to the General Obligation debt fund at

the close of 2011/12.

Debt Service

Table 40

Combined Debt Service Fund

General

Obligation

Revenue

Bonds

Total Debt

Service

REVENUE SOURCES

Local Revenues 36,879,406$ -$ 36,879,406$

State Revenues -$ -$ -$

TOTAL 36,879,406$ -$ 36,879,406$

EXPENDITURES

71 Debt Service Principal 16,815,000$ -$ 16,815,000$

Debt Service Interest 20,034,406$ -$ 20,034,406$

Fees 30,000$ -$ 30,000$

TOTAL 36,879,406$ -$ 36,879,406$

NET REVENUE OVER (UNDER) -$ -$ -$

OTHER SOURCES

Transfer in from Local Maintenance -$ -$ -$

Transfer In from Athletic Fund -$ -$ -$

TOTAL OTHER SOURCES -$ -$ -$

OTHER USES -$ -$ -$

NET SOURCES OVER (UNDER) -$ -$ -$

BEGINNING FUND BALANCE (ESTIMATED) 18,473,676$ 7,079$ 18,480,755$

ENDING FUND BALANCE 18,473,676$ 7,079$ 18,480,755$

87

The Legislature’s practice of rolling forward new debt into EDA ensures that Allen’s debt is equalized to the

highest levels. However, the District’s property wealth per student exceeds the maximum allowed for the EDA

Program. As such, the District will not receive any EDA funding in 2011/12.

The Allen ISD was eligible for IFA funding in the first year after its inception. The funds target debt repayment

for new construction and, due to limited funding at the state level, only the poorest districts still qualify.

For 2011/12, the General Obligation Debt is budgeted for $36,879,406. The debt service tax rate will remain at

$.5000.

General Obligation Debt

For the past decade and the foreseeable future, the district has and will continue to experience bond elections

authorizing new bonds and a continual issuance of bonds. The district has received a primary bond rating of AAA

through the State of Texas Permanent School Fund (PSF). If the PSF reaches its capacity as a means to guarantee

school district bond sales, Allen ISD will have to rely on its financial health for bond ratings and bond insurance to

guarantee future bond sales. The district’s ratings from Moody’s and Standard & Poors are currently Aa2 and AA

respectively.

The state funding formula provides for two types of debt service support – the Instructional Facility Allotment

(IFA) and the Existing Debt Allotment (EDA). These allotments are both weighted to take into consideration the

property wealth per student of the receiving districts.

Debt Service (Cont.)

Table 41

General Obligation Bonds Debt Service Fund (511)

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Unaudited

Actual

2011/12

Unaudited

Actual

2011/12

Approved

Budget

$ Increase/

(Decrease)

Over Pr ior

Year

% Increase/

(Decrease)

Over Pr ior

Year

REVENUE SOURCES

Local Revenue 28,176,003$ 29,806,467$ 35,694,152$ 36,509,850$ 36,879,406$ 369,556$ 1.01%

State Revenue 1,243,545$ -$ -$ -$ -$ -$

TOTAL 29,419,548$ 29,806,467$ 35,694,152$ 36,509,850$ 36,879,406$ 369,556$ 1.01%

EXPENDITURES

71 Debt Service

Principal 12,845,230$ 13,094,362$ 15,965,097$ 16,165,000$ 16,815,000$ 650,000$ 4.02%

Interest 14,059,351$ 14,599,293$ 17,181,877$ 19,704,965$ 20,034,406$ 329,441$ 1.67%

Fees 19,490$ 381,687$ 726,716$ 535,106$ 30,000$ (505,106)$ -94.39%

TOTAL 26,924,071$ 28,075,342$ 33,873,690$ 36,405,071$ 36,879,406$ 474,335$ 1.30%

2,495,477$ 1,731,125$ 1,820,462$ 104,779$ -$ (104,779)$ -100.00%

Transfers In 124,938$ 1,989,081$ 10,947,757$ 15,497,059$ -$ (15,497,059.00)$ -100.00%

Transfers Out -$ -$ (9,415,051)$ (14,975,432)$ -$ 14,975,432.00$ -100.00%

TOTAL 124,938$ 1,989,081$ 1,532,706$ 521,627$ -$ (521,627.00)$

2,620,415$ 3,720,206$ 3,353,168$ 626,406$ -$ (626,406)$ -100.00%

9,994,447$ 10,773,896$ 14,494,102$ 17,847,270$ 18,473,676$ 626,406$ 3.51%

PRIOR PERIOD ADJUSTMENT (1,840,966)$ -$ -$ -$ -$ -$ 0.00%


NET REVENUE OVER

OTHER SOURCES/USES

NET SOURCES OVER

BEGINNING FUND BALANCE (ESTIMATED)

88

The major growth in enrollment over the past ten years has caused the District to call for several bond elections

to authorize construction of new school facilities. The district’s financial advisor, First Southwest Company,

works with District staff to effectively structure its debt capacity.

The total outstanding debt (principal only) is $24,144 per student. The total amount of debt per student based

on 2011/12 principal and interest is approximately $1,903.

The following table depicts the District’s current and future debt structure.

General Obligation Debt (Cont.)

On August 10, 2011 the District issued $64.29 million in bonds for new construction and to refund older, higher

interest bonds. As of September 1, 2011, the District had $467,757,100 in outstanding general obligation

bonds. The outstanding debt represents 6.19% of the total taxable wealth of the district.


Table 42

Existing General Obligation Debt – Principal & Interest

$-

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

$35,000,000

$40,000,000

20

12

20

13

20

14

20

15

20

16

20

17

20

18

20

19

20

20

20

21

20

22

20

23

20

24

20

25

20

26

20

27

20

28

20

29

20

30

20

31

20

32

20

33

20

34

20

35

20

36

20

37

20

38

20

39

20

40

20

41

Principal Interest

89

General Obligation Debt (Cont.)


Table 43

General Obligation Bonds

Amortization Schedule

as of September 1, 2011

Fiscal Year Ending 6/30 Princ ipal Interest Total

2012 16,065,000$ 21,286,679$ 37,351,679$

2013 16,500,000$ 20,850,863$ 37,350,863$

2014 17,215,000$ 20,136,147$ 37,351,147$

2015 17,980,000$ 19,368,550$ 37,348,550$

2016 18,800,000$ 18,550,422$ 37,350,422$

2017 19,636,188$ 17,706,312$ 37,342,500$

2018 19,929,517$ 17,414,493$ 37,344,010$

2019 20,739,140$ 16,605,516$ 37,344,656$

2020 20,441,759$ 16,405,865$ 36,847,624$

2021 21,310,496$ 15,469,903$ 36,780,399$

2022 23,325,000$ 12,942,421$ 36,267,421$

2023 22,630,000$ 11,840,859$ 34,470,859$

2024 21,175,000$ 10,780,429$ 31,955,429$

2025 21,290,000$ 9,748,923$ 31,038,923$

2026 15,710,000$ 8,857,041$ 24,567,041$

2027 13,800,000$ 8,148,822$ 21,948,822$

2028 12,460,000$ 7,509,250$ 19,969,250$

2029 11,380,000$ 6,928,538$ 18,308,538$

2030 11,950,000$ 6,361,919$ 18,311,919$

2031 12,540,000$ 5,763,363$ 18,303,363$

2032 13,175,000$ 5,134,625$ 18,309,625$

2033 13,840,000$ 4,473,856$ 18,313,856$

2034 14,530,000$ 3,779,681$ 18,309,681$

2035 10,755,000$ 3,167,063$ 13,922,063$

2036 11,275,000$ 2,640,528$ 13,915,528$

2037 11,835,000$ 2,086,181$ 13,921,181$

2038 12,415,000$ 1,502,488$ 13,917,488$

2039 13,030,000$ 889,894$ 13,919,894$

2040 8,370,000$ 379,456$ 8,749,456$

2041 3,655,000$ 91,375$ 3,746,375$

Total 467,757,100$ 296,821,459$ 764,578,559$

90

Capital Improvement Program Impact on Tax Rate

The maximum Interest and Sinking Fund tax rate that the District can adopt cannot exceed $0.50 per hundred dollars

of valuation for any debt authorized after April 1, 1991 and issued after September 1, 1992. The District must

demonstrate its ability to pay the principal and interest requirements within these tax rate limitations. The chart

below depicts the effect of the capital programs on the District, and the projected I&S tax rate to repay the debt.


Table 44

(1) FY 2010 Assessed Valuation is actual per CCAD.

(2) FY 2011 and thereafter is growth rate per District staff.

(3) I&S Tax Rate is calculated on 99% collection rate.

(4) Calculations do not account for the loss of frozen taxes.

Taxable Tier III

FYE Assessed Growth Reduction in Net Debt Total I&S

30-Jun Valuation Rate Debt Service Princ ipal Interest Total Service Tax Rate

2012 7,551,941,221 1.0% - 16,065,000$ 21,286,679$ 37,351,679$ 37,351,679 0.4996

2013 7,627,460,633 1.0% - 16,500,000$ 20,850,863$ 37,350,863$ 37,350,863 0.4946

2014 7,741,872,543 1.5% - 17,215,000$ 20,136,147$ 37,351,147$ 37,351,147 0.4873

2015 7,858,000,631 1.5% - 17,980,000$ 19,368,550$ 37,348,550$ 37,348,550 0.4801

2016 8,015,160,643 2.0% - 18,800,000$ 18,550,422$ 37,350,422$ 37,350,422 0.4707

2017 8,175,463,856 2.0% - 19,636,188$ 17,706,312$ 37,342,500$ 37,342,500 0.4614

2018 8,338,973,133 2.0% - 19,929,517$ 17,414,493$ 37,344,010$ 37,344,010 0.4523

2019 8,505,752,596 2.0% - 20,739,140$ 16,605,516$ 37,344,656$ 37,344,656 0.4435

2020 8,675,867,648 2.0% - 20,441,759$ 16,405,865$ 36,847,624$ 36,847,624 0.4290

2021 8,849,385,001 2.0% - 21,310,496$ 15,469,903$ 36,780,399$ 36,780,399 0.4198

2022 9,026,372,701 2.0% - 23,325,000$ 12,942,421$ 36,267,421$ 36,267,421 0.4059

2023 9,206,900,155 2.0% - 22,630,000$ 11,840,859$ 34,470,859$ 34,470,859 0.3782

2024 9,391,038,158 2.0% - 21,175,000$ 10,780,429$ 31,955,429$ 31,955,429 0.3437

2025 9,578,858,921 2.0% - 21,290,000$ 9,748,923$ 31,038,923$ 31,038,923 0.3273

2026 9,770,436,100 2.0% - 15,710,000$ 8,857,041$ 24,567,041$ 24,567,041 0.2540

2027 9,965,844,822 2.0% - 13,800,000$ 8,148,822$ 21,948,822$ 21,948,822 0.2225

2028 10,165,161,718 2.0% - 12,460,000$ 7,509,250$ 19,969,250$ 19,969,250 0.1984

2029 10,368,464,953 2.0% - 11,380,000$ 6,928,538$ 18,308,538$ 18,308,538 0.1784

2030 10,575,834,252 2.0% - 11,950,000$ 6,361,919$ 18,311,919$ 18,311,919 0.1749

2031 10,787,350,937 2.0% 12,540,000$ 5,763,363$ 18,303,363$ 18,303,363 0.1714

2032 11,003,097,955 2.0% 13,175,000$ 5,134,625$ 18,309,625$ 18,309,625 0.1681

2033 11,223,159,914 2.0% 13,840,000$ 4,473,856$ 18,313,856$ 18,313,856 0.1648

2034 11,447,623,113 2.0% 14,530,000$ 3,779,681$ 18,309,681$ 18,309,681 0.1616

2035 11,676,575,575 2.0% 10,755,000$ 3,167,063$ 13,922,063$ 13,922,063 0.1204

2036 11,910,107,087 2.0% 11,275,000$ 2,640,528$ 13,915,528$ 13,915,528 0.1180

2037 12,148,309,228 2.0% 11,835,000$ 2,086,181$ 13,921,181$ 13,921,181 0.1158

2038 12,391,275,413 2.0% 12,415,000$ 1,502,488$ 13,917,488$ 13,917,488 0.1135

2039 12,639,100,921 2.0% 13,030,000$ 889,894$ 13,919,894$ 13,919,894 0.1112

2040 12,891,882,939 2.0% 8,370,000$ 379,456$ 8,749,456$ 8,749,456 0.0686

2041 13,149,720,598 2.0% 3,655,000$ 91,375$ 3,746,375$ 3,746,375 0.0288

467,757,100 296,821,459 764,578,559

Total Outstanding Debt

ALLEN INDEPENDENT SCHOOL DISTRICT

CAPITAL IMPROVEMENT PROGRAM IMPACT ON TAX RATE (unaudited)

91

This section is for information only and not a part of the approved budget. However, the dollars spent on these

projects are significant and are an integral part of the financial picture of the district.

The construction funds are managed on a project basis. Each project and respective budget is approved separately

by the Board of Trustees at the time that the projects are initiated. A financial report showing the status of each

project is presented in the regular monthly board agenda.

Project Kids 2008

2008/2009 was a milestone year for the district in capital planning. The process began in January 2008 with the

formation of a sixty-five member community group charged with reviewing the district's capital needs to build-

out. The group, called "Project Kids" reviewed over 50 projects totaling over $500 million. The Board of

Trustees took the Project Kids report and called two bond elections. First, in November 2008, the community

overwhelmingly approved a $219 million bond referendum. That election was followed up in May 2009 with a

$119 million bond referendum. The projects are listed in Table 45 below by the authorization. As of September

1, 2011, the district has issued $246.3 million in bonds. The remaining authorized but unissued amount of $92.2

million will be sold in annual installments through the year 2014.

Status of Current Capital Projects

The following schedule depicts the current capital projects and the respective expenditures and budgets for a

five-year period.

Capital Projects

Table 45

Project Kids – Bond Authorizations

Schedule of Bond Projects

Project Description Estimated Cost

November 2008 Authorization:

1. Construction of Elementary Schools #16 and #17 $42.4 million

2. Career & Technical Education (CTE) $23.8 million

3. Additions to Existing Schools & Expansion of Program Areas $27.6 million

4. Renovations/Upgrades to Existing School Facilities $76.6 million

5. Campus Security Upgrades $1.3 million

6. Technology Upgrades $16.5 million

7. HVAC Renovations / Roof Replacements $15.9 million

8. Land Purchases $7.9 million

9. School Bus Fleet Expansion and Replacement $7.0 million

Total Projects $219 million

May 2009 Authorization:

1. Performing Arts Center $23.3 million

2. District Transportation / Student Nutrition Service Center $36.5 million

3. Multipurpose Stadium $59.6 million

Total Projects $119 milion

GRAND TOTAL PROJECT KIDS 2008 BOND PROJECTS $338 million

92

92

Table 46



C

Project

Number

Project Descr iption2007/08 Fiscal

Year Activity

2008/09 Fiscal

Year Activity

2009/10 Fiscal

Year Activity

2010/11 Fiscal

Year Activity

2011/12 Fiscal

Year Budget

204 Ereckson Middle School -$ -$ -$ -$ -$

207 Boon Elementary School -$ -$ -$ -$ -$

208 Chandler Elementary School 7,113$ -$ -$ -$ -$

209 Evans Elementary School 12,348,795$ 1,071,359$ (150)$ -$ -$

210 Olson Elementary School 2,063,206$ 13,752,230$ (39,398)$ -$ -$

211 Cheatham Elementary School -$ 2,302,497$ 13,983,195$ 1,230,639$ -$

212 Elementary #17 -$ -$ -$ -$ 20,623,011$

305 Cafeteria Renovations Allen High School -$ -$ -$ -$ -$

308 Cafeteria Renovations Green Elementary School -$ -$ -$ -$ -$

310 Cafeteria Renovations Story Elementary School -$ 542,564$ 437,533$ -$ -$

311 Cafeteria Renovations Vaughan Elementary School -$ -$ 556,058$ 318,705$ -$

406 Renovations/Additions Boyd Elementary School -$ -$ 877,375$ 3,294,666$ -$

409 Renovations/Additions Story Elementary School -$ -$ -$ -$ -$

409 Covered Walkways - Anderson Elementary School -$ -$ -$ -$ -$

410 Renovations/Additions Green Elementary School -$ -$ 1,696,884$ 3,090,812$ -$

411 Lowery Freshman Center 2,236,014$ 4,110,585$ 98,254$ -$ -$

412 Portables -$ -$ -$ -$ -$

414 HVAC/Roofs 1,214,670$ 2,764,542$ 42,843$ 1,381,792$ 11,948,179$

415 Technology 2,244,581$ 1,526,982$ 2,929,750$ 2,934,494$ 2,620,731$

418 AHS House #7 569,123$ 23,573$ -$ -$ -$

419 AHS Rehearsal Hall Expansion -$ -$ 271,046$ 70,629$ 25,489$

420 Career & Technology Academy -$ -$ 411,466$ 12,685,166$ 4,737,797$

421 Curtis Middle School Renovations -$ 3,602,522$ 5,255,059$ 14,623$ -$

422 Curtis Middle School Expansion -$ -$ 4,502,398$ 815,372$ -$

423 Ford Middle School Renovations -$ -$ -$ 613,094$ 383,210$

424 Band Uniforms and Equipment -$ -$ -$ 598,241$ -$

425 Lighted Field at Curtis Middle School -$ -$ 417,181$ 1,422,947$

426 AHC College & Career Center -$ -$ 114,677$ 446,453$ -$

430 Renovations/Additions Anderson Elementary School -$ -$ -$ 2,035,579$ 4,287,364$

431 Renovations/Additions Ereckson Middle School -$ -$ -$ -$ 320,000$

432 Renovations/Additions Norton Elementary School -$ -$ -$ -$ 6,322,943$

501 Keyless Entry Upgrades 286,604$ -$ -$ -$ -$

502 Security Cameras/Upgrades District Wide -$ 318,014$ 492,913$ 183,069$ 13,968$

601 Land/Land Improvement 57,519$ 1,967,372$ 1,658,735$ 1,755,595$ 4,667,416$

744 Allen High School Parking Lot -$ -$ -$ -$ -$

751 Old Eagle Stadium Renovations -$ 722,996$ 441,650$ -$ -$

752 New Eagle Stadium -$ -$ 1,992,186$ 20,019,414$ 2,702,018$

753 AHS Auditorium -$ -$ 2,425,108$ 18,961,655$ 1,998,977$

754 AHS Parking Lot -$ -$ -$ 659,921$ -$

800 Administration Building & Relocation 7,781,950$ -$ 1,684$ 35,188$ -$

801 Annex Building & Relocation 373,012$ (2,100)$ (171)$ -$ -$

805 Transportation - Buses 893,675$ 378,252$ 998,756$ 736,698$ -$

Grand Total 30,076,262$ 33,081,388$ 39,565,032$ 73,304,752$ 60,651,103$

93


Table 47


Projected Construction Timeline

2009 2012 2013 2014

PROJECT

Januar

y

Feb

ruar

y

Mar

ch

Apri

l

May

June

July

August

Sep

tem

ber

Oct

ober

Novem

ber

Dec

ember

Januar

y

Feb

ruar

y

Mar

ch

Apri

l

May

June

July

August

Sep

tem

ber

Oct

ober

Novem

ber

Dec

ember

Januar

y

Feb

ruar

y

Mar

ch

Apri

l

May

June

July

August

Sep

tem

ber

Oct

ober

Novem

ber

Dec

ember

Januar

y

Feb

ruar

y

Mar

ch

Apri

l

May

June

July

August

Sep

tem

ber

Oct

ober

Novem

ber

Dec

ember

Januar

y

Feb

ruar

y

Mar

ch

Apri

l

May

June

July

August

Sep

tem

ber

Oct

ober

Novem

ber

Dec

ember

Januar

y

Feb

ruar

y

Mar

ch

Apri

l

May

June

July

August

Sep

tem

ber

Oct

ober

Novem

ber

Dec

ember

CTE Center O

PE

N

Performing Arts Center /

Music Hall Expansion OP

EN

Multipurpose Stadium

OP

EN

Service Center Complex

OP

EN

Cheatham Elementary O

PE

N

Elementary #17

OP

EN

Boyd Elementary Addition

OP

EN

Curtis MS Auxillary Gym /

Fine Arts Addition OP

EN

Ford MS Rehearsal Hall

Expansion

OP

EN

Curtis and Ereckson MS

Expansions OP

EN

Eagle Stadium Renovations

CMS Renovations including

Cafeteria Upgrades

Story Kitchen Renovations

Security Camera Installations /

Upgrades

Green Elementary Renovations

including Kitchen

Vaughan Kitchen Renovations

Norton Elementary Renovations

Anderson Elementary

Renovations

Ford MS, Boyd, Reed and

Rountree Renovations

Roof and HVAC Replacements

Legend Schematic Design Design Development Construction Documents City Permitting Bidding Construction

2010 2011

94

New Elementary Schools $20,623,011 The planning for Elementary #17 will begin in 2011/12; however the opening is not scheduled

until 2013. This school will be designed to cover an array of special programs including full-day

kindergarten.

Operating Budget Impact: $ N / A

Overhead costs such as school administration, utilities, custodial services and other

costs not directly related to classroom instruction are included. The new schools will

be built with energy efficiency in mind.

Roof / Heating & Air Conditioning Replacements $11,948,179 As the district’s facilities age, funds are needed for major roof & HVAC replacement.


Roofing repair costs will be less, and the HVAC systems are more efficient which

will save utility costs.

Technology $2,620,731 These funds are earmarked to address both the student and teacher instructional technology needs

over the next five (5) years.


New computers will have a smaller maintenance and energy cost.

Table 48

Capital Projects Impact on General Fund


Allen ISD


95

The District employs a number of revenue forecasting methods. State aid and local property taxes are integrally

joined to the biennial state budget process. Local taxable values have grown significantly over the past five years.

Annual enrollment growth has been approximately 3.3% over the past five years.

Revenue Assumptions

1. Enrollment growth is expected to continue approximately 200 to 400 students per year for the next five

years. Staffing growth is adjusted accordingly when funds are available.

2. The taxable value growth rate for 2011/12 was 2.3 percent. For future growth projections, more

conservative estimates are used. The M&O tax rate will be raised to $1.17 per $100 of valuation.

3. State legislation passed in June 2011 created significant funding changes for the foreseeable future. The

Legislature cut funding to public education by $4 billion, the first reduction to school districts in over 60

years. The cuts represent a reduction to Allen ISD of $21 million over the next two years. It is highly

anticipated that a lawsuit will be filed against the State of Texas to reinstate education funding levels to

pre-2011 amounts. However, for purposes of planning, a continued reduction in per-pupil funding is

projected.

Expenditure Assumptions

1. The District will reduce campus allocation amounts by 10%.

2. Pay for all district employees will be frozen.

3. The District will open Elementary #17 in the fall of 2013.

4. New staff positions may be necessary to accommodate student growth and the opening of new campuses.

The district will weigh the benefit of the added positions against the available resources prior to

increasing staff positions.

5. The District will participate in the Teacher Retirement System Active Care health insurance plan.

Contributions by Allen ISD will equal $260 per month per employee.

6. All expenditures that are not critical to the direct instructional process will be scrutinized carefully each

year.

Revenue Sources, Assumptions & Trends: General Fund

96

Table 49

Taxable Value History & Projections

Property taxes are calculated on 100% of market values less appropriate exemptions. Tax rates are

applied to each $100 of taxable value.

Taxable Value Information

Tax Year as of Jan 1 Taxable Value % Change

1990 768,366,639$

1991 739,904,634$ -3.7%

1992 715,077,944$ -3.4%

1993 758,604,356$ 6.1%

1994 866,124,852$ 14.2%

1995 1,033,358,520$ 19.3%

1996 1,211,285,998$ 17.2%

1997 1,461,593,942$ 20.7%

1998 1,784,498,229$ 22.1%

1999 2,135,713,817$ 19.7%

2000 2,660,612,962$ 24.6%

2001 3,223,610,013$ 21.2%

2002 3,840,394,912$ 19.1%

2003 4,128,750,447$ 7.5%

2004 4,435,091,809$ 7.4%

2005 4,853,341,783$ 9.4%

2006 5,394,575,202$ 11.2%

2007 6,181,196,123$ 14.6%

2008 6,829,580,915$ 10.5%

2009 7,185,683,283$ 5.2%

2010 7,308,422,616$ 1.7%

2011 7,551,941,221$ 3.3%

2012 est. 7,702,341,779$ 2.0%

2013 est. 8,038,200,354$ 4.4%

2014 est. 8,269,604,003$ 2.9%

2015 est. 8,551,253,734$ 3.4%

2016 est. 8,770,166,457$ 2.6%

2017 est. 8,990,560,061$ 2.5%

2018 est. 9,213,658,974$ 2.5%

= Projected Values

97

2.661

3.224

3.8404.129

4.435

4.853

5.395

6.181

6.8307.186 7.308

7.552 7.7028.038

8.2708.551

8.770

0.0

1.0

2.0

3.0

4.0

5.0

6.0

7.0

8.0

9.0

10.0

20

00

20

01

20

02

20

03

20

04

20

05

20

06

20

07

20

08

20

09

20

10

20

11

20

12 e

st.

20

13 e

st.

20

14 e

st.

20

15 e

st.

20

16 e

st.

Val

ue

sB

illio

ns

Tax Year

Taxable Value Information (Cont.)

Table 50

Projections of Taxable Values

97

98

Taxable Value Information (Cont.)

Table 51

2011 Top Ten Taxpayers

(Real and Personal Properties)

Table 52

Property Tax Levies & Collections

Last Ten Years

(Unaudited)

Fiscal

Year

M&O DebtTotal Tax

Rate

Taxable

Values

Total Levy

Current

Taxes

Collected

% Current

Taxes

Collected

Total Taxes

Collected

% Total

Taxes

Collected

02/03 1.50000$ 0.30820$ 1.80820$ 3,840,394,912$ 69,006,888$ 68,371,566$ 99.08% 71,241,211$ 103.24%

03/04 1.50000$ 0.37830$ 1.87230$ 4,128,750,447$ 76,732,377$ 75,961,640$ 98.97% 77,292,689$ 100.71%

04/05 1.50000$ 0.43350$ 1.93350$ 4,435,091,809$ 85,116,509$ 85,663,241$ 100.64% 87,036,470$ 102.26%

05/06 1.50000$ 0.41246$ 1.91246$ 4,853,341,783$ 92,169,052$ 91,845,992$ 99.65% 93,151,558$ 101.07%

06/07 1.37000$ 0.40513$ 1.77513$ 5,394,575,202$ 95,053,067$ 94,738,291$ 99.67% 97,841,223$ 102.93%

07/08 1.04000$ 0.43030$ 1.47030$ 6,181,196,123$ 93,303,642$ 92,097,528$ 98.71% 95,390,266$ 102.24%

08/09 1.04000$ 0.43030$ 1.47030$ 6,829,580,915$ 99,715,645$ 99,814,432$ 100.10% 100,795,893$ 101.08%

09/10 1.04000$ 0.50000$ 1.54000$ 7,185,683,283$ 109,810,385$ 108,744,833$ 99.03% 109,122,089$ 99.37%

10/11 1.04000$ 0.50000$ 1.54000$ 7,308,422,616$ 111,267,331$ 111,160,459$ 99.90% 111,503,045$ 100.21%

11/12 1.17000$ 0.50000$ 1.67000$ 7,551,941,221$ 124,941,807$ N/A N/A N/A N/A

2011 Taxable Value

1 AT&T Mobility LLC/AT&T Services Inc. Utilities $149,393,733

2 The Village at Allen LP Retail Development $139,937,198

3 Coventry II / Trademark / Montgomery Farm Retail Development $121,100,000

4 Cisco Systems Inc./Cisco Systems Data Center Data Center $84,774,654

5 Chelsea Allen Development LP Retail Outlet $69,572,529

6 Oncor Electric Delivery Company Utilities $37,195,704

7 Lexington Allen LP Apartment Complex $31,100,000

8 BH Benton Pointe Apartments LLC Apartment Complex $30,366,237

9 BH Settler's Gate Apartments LP Apartment Complex $28,601,556

10 TC Village Inc Retail Development $28,033,125

Taxpayer

99

Effect of Tax Levy on Single Family Residence

Table 53

Sample Residence Tax Levies & Property Values

2007/08 2008/09 2009/10 2010/11 2011/12

Residence Value 205,000$ 215,000$ 220,000$ 220,000$ 220,000$

Less: Homestead Exemption (15,000)$ (15,000)$ (15,000)$ (15,000)$ (15,000)$

Adjusted Taxable Value 190,000$ 200,000$ 205,000$ 205,000$ 205,000$

Rate per $100 Value 1.4703$ 1.4703$ 1.5400$ 1.5400$ 1.6700$

Tax Levy 2,794$ 2,941$ 3,157$ 3,157$ 3,424$

$2

05

,00

0

$2

15

,00

0

$2

20

,00

0

$2

20

,00

0

$2

20

,00

0

$-

$500

$1,000

$1,500

$2,000

$2,500

$3,000

$3,500

$4,000

$-

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

2007/08 2008/09 2009/10 2010/11 2011/12

Tax L

evy

Resid

ence V

alu

e

100

Table 54

General Obligation Bonds

Amortization Schedule

as of September 1, 2011

Debt Amortization Schedule

Fiscal Year Ending 6/30 Princ ipal Interest Total

2012 16,065,000$ 21,286,679$ 37,351,679$

2013 16,500,000$ 20,850,863$ 37,350,863$

2014 17,215,000$ 20,136,147$ 37,351,147$

2015 17,980,000$ 19,368,550$ 37,348,550$

2016 18,800,000$ 18,550,422$ 37,350,422$

2017 19,636,188$ 17,706,312$ 37,342,500$

2018 19,929,517$ 17,414,493$ 37,344,010$

2019 20,739,140$ 16,605,516$ 37,344,656$

2020 20,441,759$ 16,405,865$ 36,847,624$

2021 21,310,496$ 15,469,903$ 36,780,399$

2022 23,325,000$ 12,942,421$ 36,267,421$

2023 22,630,000$ 11,840,859$ 34,470,859$

2024 21,175,000$ 10,780,429$ 31,955,429$

2025 21,290,000$ 9,748,923$ 31,038,923$

2026 15,710,000$ 8,857,041$ 24,567,041$

2027 13,800,000$ 8,148,822$ 21,948,822$

2028 12,460,000$ 7,509,250$ 19,969,250$

2029 11,380,000$ 6,928,538$ 18,308,538$

2030 11,950,000$ 6,361,919$ 18,311,919$

2031 12,540,000$ 5,763,363$ 18,303,363$

2032 13,175,000$ 5,134,625$ 18,309,625$

2033 13,840,000$ 4,473,856$ 18,313,856$

2034 14,530,000$ 3,779,681$ 18,309,681$

2035 10,755,000$ 3,167,063$ 13,922,063$

2036 11,275,000$ 2,640,528$ 13,915,528$

2037 11,835,000$ 2,086,181$ 13,921,181$

2038 12,415,000$ 1,502,488$ 13,917,488$

2039 13,030,000$ 889,894$ 13,919,894$

2040 8,370,000$ 379,456$ 8,749,456$

2041 3,655,000$ 91,375$ 3,746,375$

Total 467,757,100$ 296,821,459$ 764,578,559$

101

Table 55

Student Enrollment History & Projections

17,050

17,511 18,122

18,712 19,372

19,645 19,921

20,207 20,480

20,723

20,934

21,113

21,171

16,000

17,000

18,000

19,000

20,000

21,000

22,000

20

07/0

8

20

08/0

9

20

09/1

0

20

10/1

1

20

11/1

2

20

12/1

3 e

st.

20

13/1

4 e

st.

20

14/1

5 e

st.

20

15/1

6 e

st.

20

16/1

7 e

st.

20

17/1

8 e

st.

20

18/1

9 e

st.

20

19/2

0 e

st.

The District employs a professional demographer to analyze and update student enrollment projections. The

demographer researches the latest trends in housing, birth rates, building permits, developer plats and any other

pertinent demographic information. The annual report projects District enrollments for several years into the future.

The information from the report becomes an integral part of the District’s decision making and planning process for

capital improvement needs and campus boundary changes.

The District uses the information to update the City of Allen Comprehensive Plan. This document denotes general

areas where future schools will be located. This information is useful for the city staff, property developers,

landowners and others who have interest in land development.

Student Enrollment Projections

102

Staffing

Table 56

Staffing History

As with most school districts anywhere in the nation, the annual operating budget is labor intensive with

approximately 80% of its budget going toward salary and benefits. To control the cost of operations, school

districts must control labor costs.

The District must balance efficiency with effectiveness. The larger the staffing ratio, the greater the overall

efficiency. The District’s administration must continually evaluate staffing issues during the budgeting process.

Each year staffing changes are made to more effectively operate the District.

State law places restrictions on classroom staffing for kindergarten through grade four with a 22:1 ratio of

students to teacher without a waiver from the Texas Education Agency. The District staffed the 2011/12 year at

24:1 for K-4 and will apply for waivers when necessary. At the secondary level and grades five through six at the

elementary level, the District attempts to maintain a ratio of 28:1. Certain classes, however, will exceed this goal.

Student enrollment grew 13.6% from 2007/08 to 2011/12. During the same period of time the total staff grew by

7.6%. Teaching staff grew by 8.1%.

2007/08 2008/09 2009/10 2010/11 2011/12Professional

(Superintendent, Assistant Superintendent,

Director, Other Professional, Principal,

Assistant Principal, Counselor, Librarian,

Nurse)

210 230 244 274 258

Teachers

(Teacher - Secondary; Teacher - Elementary;

Teacher - Special Education)

1,098 1,169 1,205 1,228 1,187

Other

(Paraprofessional, Food Service, Bus Driver,

Hourly, Other)

645 698 702 707 656

Total 1,953 2,097 2,151 2,209 2,101

Student Enrollment 17,050 17,511 18,122 18,712 19,372

Staffing Ratios:

Teaching Staff 15.5 15.0 15.0 15.2 16.3

Total Staff 8.7 8.4 8.4 8.5 9.2

103

Allen ISD Campus / Department Information

General Fund Expenditures by Object

Five financial expenditure columns are compared. The last audited year available at the date of this report was

for the 2009/10 fiscal year. The 2010/11 expenditures are currently being audited and thus do not reflect the

final balances in every case. The 2011/12 budgeted amounts are projections and may be subject to future

adjustments through the budget amendment process.

General Fund Expenditures Per Student

For each respective year shown, the expenditure per student amount was calculated dividing the total

expenditures by the enrollment. The expenditures per student do not represent the funding allocation for each

campus. The amount per student may vary significantly from year to year or campus to campus.

Expenditure variances on a per student basis should be expected. No two campuses have the identical makeup

in student demographics, teacher experience levels or program offerings.

Why do variances exist between campuses per student expenditures?

1. Additional programs at secondary campuses versus elementary campuses can cause higher per

student cost.

2. Major shifts in student counts due to campus boundary changes cause swings in per student cost from

year to year.

3. The average staff experience levels per campus correlates directly with salaries and benefits paid.

The higher the average experience, the higher the salaries and benefits on a per student basis.

4. Special programs vary from campus to campus.


General Fund – Major Budget Changes

104

George J. Anderson Elementary Debbie Burt, Principal

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment 931 947 645 637 628

Student / Teacher Ratio 16.7 17.2 14.3 15.0 16.3

Staff FTE's

Professional

Campus Administration 2.0 3.0 3.0 2.0 2.0

Other Professional 5.0 6.5 6.0 6.0 6.0

Teachers 55.6 55.1 45.1 42.6 38.6

Support

Office Staff 2.0 2.0 3.0 4.0 4.0

Food Service 4.9 5.8 6.1 3.8 3.0

Educational Aides 11.5 11.5 11.5 8.0 5.1

Other 2.9 3.0 2.0 2.6 2.3

Total 83.9 86.9 76.7 69.0 61.0

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget

Salary & Employee Benefits (6100) 3,787,087$ 4,056,438$ 3,378,383$ 3,229,353$ 3,281,426$

Contracted Services (6200) 299,757$ 315,037$ 298,703$ 392,101$ 294,293$

Supplies & Materials (6300) 62,191$ 62,050$ 51,509$ 43,404$ 43,446$

Other Expenses (6400) 14,125$ 14,801$ 8,702$ 10,301$ 10,480$

Equipment (6600) 12,834$ 9,233$ 3,877$ -$ 1,000$

Total 4,175,994$ 4,457,559$ 3,741,174$ 3,675,159$ 3,630,645$

Per Student Cost 4,485$ 4,707$ 5,800$ 5,769$ 5,781$

Assessment Results 2007 TAKS 2008 TAKS 2009/10 2010/11 2011/12

Reading 99 99 97 97 96

Mathematics 98 98 96 98 98

Writing 98 98 96 99 97

Social Studies n/a n/a n/a n/a n/a

Science 90 91 90 97 93

105

Luther and Anna Mae Bolin Elementary Bevery Joyce, Principal

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment 821 753 786 783 696


Staff FTE's

Professional



Teachers 48.0 53.4 48.5 51.0 42.5

Support

Office Staff 2.0 2.0 3.0 3.0 3.0

Food Service 4.1 4.6 5.3 4.9 3.0


Other 2.3 2.8 2.8 2.5 2.5

Total 81.2 89.4 78.6 82.4 65.0

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget




Other Expenses (6400) 8,995$ 6,660$ 6,386$ 7,448$ 5,800$

Equipment (6600) 4,118$ 3,038$ 2,008$ 4,147$ 750$

Total 4,070,825$ 4,210,600$ 4,228,792$ 4,348,937$ 4,133,391$

Per Student Cost 4,958$ 5,592$ 5,380$ 5,554$ 5,939$

Assessment Results 2007 TAKS 2008 TAKS 2009 TAKS 2010 TAKS 2011 TAKS

Reading 100 100 99 99 99


Writing 99 100 99 99 99


Science 96 100 92 96 98

106

Dr. E T Boon Elementary Tammie James, Principal

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment 872 910 937 750 772


Staff FTE's

Professional



Teachers 48.5 51.6 51.6 48.6 46.6

Support

Office Staff 2.0 2.0 3.0 4.0 3.0

Food Service 4.4 5.1 5.9 4.3 3.0


Other 1.9 2.3 1.5 1.8 2.1

Total 71.8 81.0 82.0 77.7 72.7

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget




Other Expenses (6400) 9,000$ 13,204$ 9,131$ 5,601$ 8,670$

Equipment (6600) 2,715$ 4,607$ 723$ 2,771$ -$

Total 3,935,940$ 4,297,153$ 4,449,088$ 4,238,630$ 4,054,990$

Per Student Cost 4,514$ 4,722$ 4,748$ 5,652$ 5,253$


Reading 99 99 99 99 98


Writing 100 98 99 99 98


Science 92 98 96 98 95

107

Alton Boyd Elementary Kyle Pursifull, Principal

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment 589 597 607 601 748


Staff FTE's

Professional



Teachers 46.0 49.0 48.5 50.0 58.0

Support

Office Staff 3.0 3.0 3.0 3.0 3.0

Food Service 4.6 5.3 5.3 4.9 3.5


Other 2.5 1.8 2.8 3.5 3.0

Total 78.1 82.1 78.6 80.4 88.5

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget




Other Expenses (6400) 24,674$ 37,210$ 24,824$ 27,283$ 22,850$

Equipment (6600) 7,069$ 16,732$ 5,516$ 11,959$ 3,000$

Total 3,552,990$ 3,873,606$ 3,983,217$ 4,155,840$ 3,930,306$

Per Student Cost 6,032$ 6,488$ 6,562$ 6,915$ 5,254$


Reading 94 92 89 94 94


Writing 96 91 83 92 87


Science 87 70 82 88 89

108

Carlena Chandler Elementary Cindy Blair, Principal

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment 583 635 674 706 698


Staff FTE's

Professional



Teachers 40.0 42.6 44.1 48.0 43.0

Support

Office Staff 2.0 2.0 4.0 3.0 3.0

Food Service 3.6 4.4 4.5 4.3 3.0


Other 2.1 2.5 1.5 2.3 2.3

Total 62.7 65.5 71.1 74.6 67.3

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget




Other Expenses (6400) 10,584$ 8,919$ 6,075$ 5,339$ 5,775$

Equipment (6600) -$ 4,307$ 583$ 3,212$ -$

Total 3,144,940$ 3,561,965$ 3,798,926$ 4,006,768$ 3,445,437$

Per Student Cost 5,394$ 5,609$ 5,636$ 5,675$ 4,936$


Reading 98 99 99 99 98


Writing 100 99 90 99 96


Science 89 97 98 99 94

109

Beverly Cheatham Elementary Leslie Norris, Principal

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment n/a n/a n/a 748 916

Student / Teacher Ratio n/a n/a n/a 16.4 17.5

Staff FTE's

Professional

Campus Administration n/a n/a n/a 2.0 2.0

Other Professional n/a n/a n/a 5.0 5.0

Teachers n/a n/a n/a 45.5 52.3

Support

Office Staff n/a n/a n/a 3.0 4.0

Food Service n/a n/a n/a 3.5 3.0

Educational Aides n/a n/a n/a 8.0 9.0

Other n/a n/a n/a 2.2 2.4

Total n/a n/a n/a 69.2 77.7

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget

Salary & Employee Benefits (6100) -$ -$ 60,238$ 3,366,785$ 2,727,495$

Contracted Services (6200) -$ -$ 15,241$ 222,347$ 276,055$

Supplies & Materials (6300) -$ -$ 3,375$ 34,197$ 39,600$

Other Expenses (6400) -$ -$ 5,961$ 8,748$ 11,294$

Equipment (6600) -$ -$ 746$ 1,591$ -$

Total -$ -$ 85,561$ 3,633,668$ 3,054,444$

n/a n/a n/a 4,858$ 3,335$

Per Student Cost


Reading n/a n/a n/a n/a 98

Mathematics n/a n/a n/a n/a 97

Writing n/a n/a n/a n/a 99


Science n/a n/a n/a n/a 91

110

Mary Evans Elementary Pam Hale, Principal

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment n/a 550 728 782 837

Student / Teacher Ratio n/a 16 19.7 17.0 18.6

Staff FTE's

Professional

Campus Administration n/a 2 2.0 2.0 2.0

Other Professional n/a 4 6.0 5.8 6.6

Teachers n/a 34 37.0 46.0 45.0

Support

Office Staff n/a 2 3.0 3.0 3.0

Food Service n/a 4 3.9 3.3 3.5

Educational Aides n/a 6 6.0 8.0 8.0

Other n/a 2 1.8 2.4 1.5

Total n/a 54 59.7 70.5 69.6

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget

Salary & Employee Benefits (6100) 63,890$ 2,963,627$ 3,513,692$ 3,660,207$ 3,345,082$



Other Expenses (6400) 1,840$ 5,358$ 6,082$ 6,064$ 8,700$

Equipment (6600) 2,176$ 2,449$ 555$ 1,508$ 200$

Total 85,471$ 3,284,280$ 3,860,008$ 4,021,819$ 3,710,802$

Per Student Cost n/a 5,971$ 5,302$ 5,143$ 4,433$


Reading n/a n/a 99 99 99

Mathematics n/a n/a 99 99 99

Writing n/a n/a 99 98 99


Science n/a n/a 99 99 99

111

Flossie Floyd Green Elementary Kelly Campman, Principal

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment 795 734 762 695 652


Staff FTE's

Professional



Teachers 47.5 48.6 47.1 42.1 39.0

Support

Office Staff 2.0 2.0 3.0 3.0 3.0

Food Service 4.4 5.2 5.0 4.3 3.0


Other 2.3 2.5 1.3 2.3 3.0

Total 71.7 74.9 71.5 65.8 61.1

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget




Other Expenses (6400) 7,956$ 8,849$ 6,174$ 4,038$ 5,150$

Equipment (6600) 5,282$ 2,449$ 1,481$ 3,572$ 500$

Total 3,635,441$ 3,778,113$ 3,623,971$ 3,503,408$ 3,509,357$

Per Student Cost 4,573$ 5,147$ 4,756$ 5,041$ 5,382$


Reading 99 99 99 99 99


Writing 96 99 99 98 99


Science 99 97 99 97 96

112

James D. Kerr Elementary Ardath Streitmatter, Principal

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment 868 666 734 558 584


Staff FTE's

Professional



Teachers 50.7 44.2 44.6 38.5 38.5

Support

Office Staff 3.0 2.0 3.0 3.0 3.0

Food Service 4.4 5.2 4.6 3.1 2.5


Other 2.0 2.5 1.8 2.4 3.1

Total 75.6 70.4 70.5 64.0 61.1

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget




Other Expenses (6400) 7,614$ 1,910$ 9,682$ 10,330$ 6,228$

Equipment (6600) 10,813$ 11,750$ 7,637$ 6,552$ 500$

Total 3,685,713$ 3,537,755$ 3,775,274$ 3,461,075$ 3,284,551$

4,246$ 5,312$ 5,143$ 6,203$ 5,624$

Per Student Cost


Reading 99 99 99 99 99


Writing 100 98 99 98 99


Science 93 94 99 99 98

113

James and Margie Marion Elementary Johnna Walker, Principal

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment 861 955 838 862 898


Staff FTE's

Professional



Teachers 51.5 57.5 52.0 49.5 50.0

Support

Office Staff 2.0 2.0 3.0 3.0 3.0

Food Service 3.6 6.3 6.2 4.7 3.5


Other 2.3 2.8 1.8 3.1 2.9

Total 76.4 87.6 83.0 78.3 74.4

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget




Other Expenses (6400) 13,289$ 18,672$ 10,217$ 12,445$ 17,700$

Equipment (6600) 7,058$ 2,712$ 1,912$ 3,613$ 1,500$

Total 4,135,928$ 4,415,413$ 4,180,047$ 4,324,265$ 4,065,664$

Per Student Cost 4,804$ 4,623$ 4,988$ 5,017$ 4,527$


7

Reading 99 99 98 99 99


Writing 97 98 97 99 97


Science 95 97 96 97 98

114

Frances E. Norton Elementary Gayle Smith, Principal

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment 616 632 606 549 575


Staff FTE's

Professional



Teachers 40.5 44.0 39.0 37.1 35.0

Support

Office Staff 2.0 2.0 3.0 3.0 3.0

Food Service 3.1 3.6 3.8 3.6 2.5


Other 2.3 2.8 1.8 2.0 2.5

Total 66.8 75.2 63.6 60.7 58.0

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget




Other Expenses (6400) 13,063$ 12,471$ 13,877$ 12,701$ 11,250$

Equipment (6600) 2,559$ 2,449$ 793$ -$ 700$

Total 3,666,591$ 3,499,698$ 3,589,381$ 3,317,264$ 3,210,210$

5,952$ 5,537$ 5,923$ 6,042$ 5,583$

Per Student Cost


Reading 100 100 99 99 97


Writing 100 99 96 96 97


Science 97 96 99 97 99

115

David and Lynda Olson Elementary Kim McLaughlin, Principal

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment n/a n/a 635 706 694

Student / Teacher Ratio n/a n/a 19.2 16.2 16.1

Staff FTE's

Professional

Campus Administration n/a n/a 2.0 2.0 2.0

Other Professional n/a n/a 4.0 6.0 6.0

Teachers n/a n/a 33.0 43.7 43.0

Support

Office Staff n/a n/a 3.0 3.0 3.0

Food Service n/a n/a 4.0 3.9 3.0

Educational Aides n/a n/a 6.0 9.0 8.0

Other n/a n/a 2.0 2.1 1.8

Total n/a n/a 54.0 69.7 66.8

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget

Salary & Employee Benefits (6100) -$ 64,005$ 3,344,959$ 3,448,324$ 3,274,098$

Contracted Services (6200) -$ 13,068$ 201,475$ 228,783$ 300,086$

Supplies & Materials (6300) -$ 4,290$ 45,682$ 52,937$ 49,030$

Other Expenses (6400) -$ 6,597$ 5,192$ 4,922$ 5,450$

Equipment (6600) -$ 4,129$ 556$ -$ 1,500$

Total -$ 92,089$ 3,597,864$ 3,734,966$ 3,630,164$

n/a n/a 5,666$ 5,290$ 5,231$

Per Student Cost


Reading n/a n/a n/a 99 96

Mathematics n/a n/a n/a 98 97

Writing n/a n/a n/a 96 97


Science n/a n/a n/a 96 91

116

Gene M. Reed, Jr. Elementary Rachel Kaiser, Principal

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment 671 685 571 541 496


Staff FTE's

Professional



Teachers 47.0 47.0 41.5 39.1 34.5

Support

Office Staff 2.0 2.0 3.0 3.0 3.0

Food Service 3.9 4.6 4.8 3.5 2.5


Other 2.6 3.0 1.8 2.6 2.6

Total 72.0 75.9 68.1 65.2 56.6

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget




Other Expenses (6400) 5,191$ 10,583$ 4,859$ 4,716$ 4,263$

Equipment (6600) 3,135$ 11,075$ 8,294$ 9,287$ 3,000$

Total 3,746,765$ 3,941,742$ 3,637,211$ 3,571,235$ 3,371,437$

Per Student Cost 5,584$ 5,754$ 6,370$ 6,601$ 6,797$


Reading 98 98 96 98 98


Writing 97 96 99 99 90


Science 92 94 93 93 98

117

D. L. Rountree Elementary Daniel Pitcock, Principal

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment 561 542 536 530 528


Staff FTE's

Professional



Teachers 47.1 46.1 46.7 48.0 39.1

Support

Office Staff 3.0 3.0 4.0 4.0 3.0

Food Service 3.9 4.5 4.5 3.8 3.0


Other 1.8 2.3 3.0 2.8 3.0

Total 76.8 77.9 77.2 78.0 70.1

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget

3,181,606$ 3,393,608$ 3,551,793$ 3,537,430$ 3,385,135$

Salary & Employee Benefits (6100) 234,670$ 217,958$ 243,930$ 333,362$ 237,360$



Other Expenses (6400) 6,257$ 10,295$ 11,670$ 7,099$ 3,200$

Total Equipment (6600) 3,506,006$ 3,707,521$ 3,885,739$ 3,960,607$ 3,696,842$

Per Student Cost 6,250$ 6,840$ 7,250$ 7,473$ 7,002$


Reading 97 97 90 94 92


Writing 81 98 89 96 91


Science 85 78 87 90 92

118

Alvis C. Story Elementary Judith Coffman, Principal

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment 817 758 733 646 670


Staff FTE's

Professional



Teachers 53.0 49.0 51.0 42.5 41.5

Support

Office Staff 2.0 2.0 3.0 3.0 3.0

Food Service 4.4 5.8 5.4 3.9 3.0


Other 2.4 3.8 1.8 2.4 3.0

Total 91.4 88.4 88.8 76.2 75.9

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget




Other Expenses (6400) 39,113$ 34,162$ 29,668$ 26,263$ 10,750$

Equipment (6600) 30,081$ 6,235$ -$ -$ -$

Total 4,246,048$ 4,353,950$ 4,404,617$ 3,977,266$ 4,188,147$

Per Student Cost 5,197$ 5,744$ 6,009$ 6,157$ 6,251$


Reading 98 98 95 97 98


Writing 91 96 91 94 93


Science 90 93 92 98 96

119

Max O. Vaughan Elementary Honey Gray, Principal

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment 637 586 585 555 527


Staff FTE's

Professional



Teachers 43.0 43.0 40.5 39.5 34.0

Support

Office Staff 2.0 2.0 3.0 3.0 3.0

Food Service 3.9 4.7 4.7 3.4 2.5


Other 2.5 2.8 1.8 2.5 2.5

Total 65.4 67.5 65.0 65.0 55.8

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget




Other Expenses (6400) 5,127$ 4,607$ 4,822$ 4,508$ 6,100$

Equipment (6600) 3,659$ 18,294$ 5,082$ 10,054$ 2,500$

Total 3,443,325 3,547,161 3,420,709 3,515,528 3,282,046

Per Student Cost 5,406$ 6,053$ 5,847$ 6,334$ 6,228$


Reading 99 99 99 98 98


Writing 96 97 99 98 99


Science 99 97 98 99 91

120

Walter and Lois Curtis Middle School Becky Kennedy, Principal

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment 727 747 728 831 997


Staff FTE's

Professional



Teachers 51.4 51.6 52.0 51.0 54.0

Support

Office Staff 5.0 6.0 6.0 5.0 5.0

Food Service 4.1 4.1 4.1 4.8 4.5


Other 2.0 1.0 2.0 1.0 1.0

Total 84.1 83.7 84.6 82.8 82.5

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget




Other Expenses (6400) 14,116$ 15,891$ 22,181$ 20,758$ 21,350$

Equipment (6600) 1,150$ 1,985$ -$ 11,805$ -$

Total 4,562,957$ 4,788,791$ 4,772,099$ 5,018,614$ 4,882,026$

Per Student Cost 6,276$ 6,411$ 6,555$ 6,039$ 4,897$


Reading 95 97 99 96 97


Writing 96 99 99 98 97

Social Studies 98 97 98 99 99

Science n/a n/a 87 92 96

121

Thomas Hugh Ereckson Middle School Phyllis Spain, Principal

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment 915 996 1,080 1,095 1,116


Staff FTE's

Professional



Teachers 57.4 62.8 63.0 74.0 70.5

Support

Office Staff 5.0 6.0 6.0 5.0 5.0

Food Service 3.9 4.9 4.9 5.3 4.5


Other 2.0 1.0 1.0 1.5 1.3

Total 82.3 88.7 88.9 101.8 100.3

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget




Other Expenses (6400) 15,718$ 16,382$ 7,860$ 28,970$ 22,942$

Equipment (6600) 1,723$ 4,464$ 36,655$ 5,860$ 1,000$

Total 5,023,505$ 5,428,909$ 5,718,989$ 6,294,588$ 5,611,930$

Per Student Cost 5,490$ 5,451$ 5,295$ 5,748$ 5,029$


Reading 97 99 98 98 98


Writing 99 99 99 99 99


Science n/a 92 96 99 96

122

W.E. “Pete” Ford Middle School Susan Horowitz, Principal

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment 829 880 858 882 947


Staff FTE's

Professional



Teachers 66.0 68.0 66.1 57.5 56.0

Support

Office Staff 6.0 7.0 7.0 5.0 5.0

Food Service 4.1 5.1 5.4 5.4 4.5


Other 2.8 1.3 1.3 1.8 1.3

Total 92.9 95.4 94.4 85.3 83.4

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget




Other Expenses (6400) 14,774$ 16,258$ 17,137$ 17,825$ 23,750$

Equipment (6600) 7,993$ 51,209$ 12,827$ 552$ -$

Total 5,286,907$ 5,556,931$ 5,497,622$ 5,224,941$ 5,398,561$

Per Student Cost 6,377$ 6,315$ 6,407$ 5,924$ 5,701$


99

Reading 97 99 97 98 98


Writing 100 99 99 99 99


Science n/a 89 94 95 94

123

Pat Dillard Special Achievement Center David Greer, Director

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment n/a n/a n/a n/a n/a

Student / Teacher Ratio n/a n/a n/a n/a n/a

Staff FTE's

Professional



Teachers 10.0 10.0 12.0 12.0 12.0

Support

Office Staff 2.0 3.0 2.0 2.0 2.0

Food Service n/a n/a n/a n/a n/a

Educational Aides n/a 2.0 2.0 2.0 2.0

Other n/a n/a n/a n/a n/a

Total 15.0 17.0 18.0 18.0 18.0

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget

Salary & Employee Benefits (6100) 909,515$ 952,718$ 979,032$ 1,032,912$ 930,169$



Other Expenses (6400) 3,937$ 5,000$ 4,835$ 4,101$ 8,900$

Equipment (6600) 755$ 1,355$ 603$ 302$ 1,400$

Total 1,145,885$ 1,232,337$ 1,294,090$ 1,332,591$ 1,215,482$

Per Student Cost n/a n/a n/a n/a n/a


Reading n/a n/a n/a n/a n/a

Mathematics n/a n/a n/a n/a n/a

Writing n/a n/a n/a n/a n/a


Science n/a n/a n/a n/a n/a

Note: The Dillard Center receives students from all the campuses at

various times of the year. All students assigned to the Center are

accounted for attendance at their home campus.

124

Becky Lowery Freshman Center Ross Roberts, Principal

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment 1,216 1,243 1,348 1,399 1,395


Staff FTE's

Professional



Teachers 81.0 82.1 81.6 88.1 88.0

Support

Office Staff 7.8 9.8 9.8 9.7 8.8

Food Service 6.0 6.6 9.8 6.8 5.5


Other 5.0 4.0 4.0 3.0 4.0

Total 112.8 118.5 119.2 127.6 130.3

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget




Other Expenses (6400) 39,852$ 25,422$ 68,103$ 39,879$ 25,550$

Equipment (6600) 10,268$ 60,483$ 31,660$ 3,900$ 3,000$

Total 6,443,342$ 6,875,165$ 7,607,389$ 8,048,599$ 7,357,275$

Per Student Cost 5,299$ 5,531$ 5,643$ 5,753$ 5,274$


Reading 97 98 98 98 98




Science n/a n/a n/a n/a n/a

125

Allen High School Steve Payne, Executive Principal

Allen High School

Home of the Eagles

2007/08 2008/09 2009/10 2010/11 2011/12

Enrollment 3,648 3,695 3,731 3,856 3,998

17.4 16.7 16.6 16.5 17.8

Staff FTE's

Professional



Teachers 209.1 221.7 224.1 233.0 225.0

Support

Office Staff 26.0 29.0 27.0 30.0 24.0

Food Service 20.9 20.2 20.5 18.8 13.0


Other 23.0 22.0 24.0 17.0 24.0

Total 317.9 332.4 336.6 348.8 328.0

Expenditures

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget


Contracted Services (6200) 2,785,321$ 2,908,466$ 2,671,973$ 2,780,404$ 2,729,536$


Other Expenses (6400) 263,296$ 244,102$ 238,574$ 228,832$ 148,316$

Equipment (6600) 388,002$ 308,331$ 190,240$ 73,067$ 51,250$

Total 20,039,916$ 21,015,457$ 21,894,637$ 22,924,416$ 22,336,090$

5,493$ 5,688$ 5,868$ 5,945$ 5,587$


Reading 94 97 97 98 97




Science 86 91 92 95 93

Student / Teacher Ratio

Per Student Cost

126

Allen ISD Athletic Facility

Steve Williams, Athletic Director

Kim Garner, Assistant Athletic Director

Tom Westerberg, Assistant Athletic Director

Athletic Facility General Fund

These costs represent all athletic costs for grades 7-12 except coaches teaching salaries which are charged to each

campus’ budget. The costs shown in this section include supplies, travel and transportation expenses, and salaries

for central athletic staff, student athletic insurance, uniforms, officials, game workers, and equipment. Also

included are utilities and custodial services for the activity building.

2007/08

Audited

Actual

2008/09

Audited

Actual

2009/10

Audited

Actual

2010/11

Unaudited

Actual

2011/12

Adopted

Budget

Salary & Employee Benefits (6100) 481,017$ 440,801$ 504,917$ 472,363$ 385,727$



Other Expenses (6400) 93,138$ 138,569$ 114,533$ 108,328$ 84,875$

Furniture & Equipment (6600) 17,496$ 11,091$ -$ 954$ -$

Total 1,146,388$ 1,066,560$ 1,208,789$ 1,118,798$ 1,099,550$

Student Athletic Participants

All Sports (Grades 7-12) 3,251 3,251 3,483 3,420 3,451

127

Future Year Budget Projections

Assumptions:

1. State aid and tax levy increases are based on the application of Senate Bill 1, 82nd

Legislature, First

Called Special Session and public education financing changes.

2. Reductions in revenue are affected by new legislation from the state. Funding will be reduced by $21

million over the next two years.

3. The voters will approve a Tax Ratification Election (TRE) in 2011 to partially offset the reductions from

the state.

4. Budget estimates have been made in an effort to preserve a healthy fund balance reserve of at least 15%

of operating expenditures.

5. A salary freeze is in effect in the projections for 2011 and beyond.

6. The 2012/13 and beyond maintenance and operations tax rate is presumed to include the voter approved

tax rate of $1.17.

128

Table 57

Projection of Revenues, Expenditures and Fund Balance

Through Fiscal Year 2014/15

Estimated Enrollment 18,712 3.26% 19,372 3.53% 19,645 1.41% 19,921 1.40% 20,207 1.44%

Average Daily Attendance (ADA) 17,964 3.26% 18,597 3.53% 18,859 1.41% 19,124 1.40% 19,399 1.44%

Weighted Average Daily Attendance (WADA) 21,332 3.08% 22,084 3.53% 22,395 1.41% 22,710 1.40% 23,036 1.44%

Hold Harmless Revenue per WADA 5,527 0.00% 5,527 0.00% 5,527 0.00% 5,527 0.00% 5,527 0.00%

RPAF- Regular Program Allotment Factor n/a 0.9239 0.9800 0.9500 0.9500

Comptroller's Property Tax Division Value (CPTD) 7,132,837,054$ 5.54% 7,254,705,710$ 1.71% 7,475,000,000$ 3.04% 7,750,000,000$ 3.68% 8,000,000,000$ 3.23%

Estimated Value for Tax Levy Purposes 7,308,422,616$ 1.71% 7,551,941,221$ 3.33% 7,702,341,779$ 1.99% 8,038,200,354$ 4.36% 8,269,604,003$ 2.88%

Wealth per WADA (based on CPTD) 334,378$ 2.39% 328,504$ -1.76% 333,775$ 1.60% 341,260$ 2.24% 347,283$ 1.76%

M & O Tax Rate per $100 Taxable Value 1.04$ 1.17$ 1.17$ 1.17$ 1.17$

General Fund Projected Per WADA

% Chg in

WADA Projected Per WADA

% Chg in


% Chg in


% Chg in

WADA Projected Per WADA % Chg in WADA

Total State / Local Revenue per Formula 126,535,065$ 5,932 3.25% 129,510,853$ 5,864 -1.14% 126,258,028$ 5,638 -3.87% 125,338,986$ 5,519 -2.10% 125,859,265$ 5,464 -1.01%

TRS On-Behalf 5,491,960$ 257 5,513,278$ 250 5,623,544$ 251 5,736,014$ 253 5,850,735$ 254

Other Revenues 2,345,000$ 110$ 1,940,000$ 88$ 1,940,000$ 87$ 1,940,000$ 85$ 1,940,000$ 84$

Total General Fund Revenue 134,372,025$ 6,299 1.90% 136,964,131$ 6,202 -1.54% 133,821,571$ 5,975 -3.65% 133,015,000 5,857 -1.98% 133,650,000 5,802 -0.94%

Projected Expenditures 134,209,023$ 6,292 0.17% 132,696,734$ 6,009$ -4.50% 134,056,123$ 5,986$ -0.38% 134,349,000$ 5,916$ -1.17% 134,984,000$ 5,860$ -0.95%

Net Other Sources (Uses) 2,198,941$ 103 85.51% 1,334,000$ 60$ -41.40% 1,334,000$ 60$ -1.39% 1,334,000$ 59$ -1.39% 1,334,000$ 58$ -1.42%

Net Increase/(Decrease) in Fund Balance 2,361,943$ 5,601,397$ 1,099,448$ (0)$ 0$

Beginning Fund Balance 34,486,189$ 1,617 -7.70% 36,848,132$ 1,669$ 3.21% 42,449,529$ 1,895$ 13.60% 43,548,978$ 1,918$ 1.17% 43,548,977$ 1,890$ -1.42%

Ending Fund Balance 36,848,132$ 1,727 1.13% 42,449,529$ 1,922$ 11.28% 43,548,978$ 1,945$ 1.16% 43,548,977$ 1,918$ -1.39% 43,548,978$ 1,890$ -1.42%

Ending Fund Balance as Percentage of Total Budget 27.46% 31.99% 32.49% 32.41% 32.26%

Debt Service Fund Projected Per WADA

% Chg in


% Chg in


% Chg in


% Chg in


Total Debt Service Revenue 36,509,850$ 1,712$ -0.77% 36,879,406$ 1,670$ -2.43% 37,350,863$ 1,668$ -0.13% 37,351,147$ 1,645$ -1.38% 37,348,550$ 1,621$ -1.42%

Projected Debt Service Expenditures 36,405,071$ 1,707$ 4.27% 36,879,406$ 1,670$ -2.15% 37,350,863$ 1,668$ -0.13% 37,351,147$ 1,645$ -1.38% 37,348,550$ 1,621$ -1.42%

Net Other Sources (Uses) 521,627$ 24 0.00% -$ -$ 0.00% -$ -$ 0.00% -$ -$ 0.00% -$ -$ 0.00%

Net Increase/(Decrease) in Fund Balance 626,406$ -$ (0)$ (0)$ 0$

Beginning Fund Balance 17,854,344$ 837$ 19.45% 18,480,750$ 837$ -0.02% 18,480,750$ 825$ -1.39% 18,480,750$ 814$ -1.39% 18,480,749$ 802$ -1.42%

Ending Fund Balance 18,480,750$ 866$ 0.42% 18,480,750$ 837$ -3.41% 18,480,750$ 825$ -1.39% 18,480,749$ 814$ -1.39% 18,480,750$ 802$ -1.42%


Student Nutrition Fund Projected Per WADA

% Chg in


% Chg in


% Chg in


% Chg in


Total Student Nutrition Revenue 6,680,618$ 313$ -2.85% 6,998,940$ 317$ 1.20% 7,208,908$ 322$ 1.57% 7,425,175$ 327$ 1.57% 7,647,931$ 332$ 1.54%

Projected Student Nutrition Expenditures 5,905,552$ 277$ -2.07% 6,674,940$ 302$ 9.18% 6,884,908$ 307$ 1.71% 7,101,175$ 313$ 1.71% 7,323,931$ 318$ 1.68%

Transfer In/(Out) to other funds (324,000)$ (324,000)$ (324,000)$ (324,000)$ (324,000)$

Net Increase/(Decrease) in Fund Balance 451,066$ -$ 0$ 0$ (0)$

Beginning Fund Balance 2,129,428$ 100$ 25.25% 2,580,494$ 117$ 17.05% 2,580,494$ 115$ -1.39% 2,580,494$ 114$ -1.39% 2,580,495$ 112$ -1.42%

Ending Fund Balance 2,580,494$ 121$ 17.40% 2,580,494$ 117$ -3.41% 2,580,494$ 115$ -1.39% 2,580,495$ 114$ -1.39% 2,580,494$ 112$ -1.42%


Open Cheatham Elementary Open CTE Center

Projected

2010/11 2011/12 2012/13

Unaudited Budgeted

2014/15

Projected

2013/14

Projected

Open Elementary #17

12

6

12

8

129

Table 58

Schedule of Buildings and Square Footage


Initial

Year of

Service

Build ing

Sq Ft

Number of

Portable

Classrooms

Portable

Sq Ft

Total

Build ing/Portable

Sq Ft.

Elementary Campuses:

Rountree 1976 78,743 3 3,360 82,103

Boyd 1981 111,750 4 2,764 114,514

Reed 1983 83,977 2 1,536 85,513

Story 1987 87,249 6 5,376 92,625

Vaughan 1989 89,919 89,919

Green 1995 85,093 8 6,144 91,237

Norton 1998 95,772 95,772

Anderson 1998 95,772 6 5,376 101,148

Bolin 2001 93,875 8 6,144 100,019

Kerr 2001 93,875 93,875

Marion 2003 101,511 101,511

Boon 2005 113,449 113,449

Chandler 2006 113,449 113,449

Cheatham 2010 113,449 113,449

Evans 2008 113,449 113,449

Olson 2009 113,449 113,449

Total Elementary (16 campuses) 1,584,781 37 30,700 1,615,481

Secondary Campuses:

Ford Middle School 1983 140,418 2 1,536 141,954

Curtis Middle School 1994 208,681 208,681

Ereckson Middle School 2004 244,614 244,614

Subotal (3 campuses) 593,713 2 1,536 595,249

Lowery Freshman Center 1960 261,328 261,328

Allen High School 1999 647,674 647,674

AHS Career Tech and Performing Arts Center 2011 226,293 226,293

Total Secondary 1,729,008 2 1,536 1,730,544

Other Build ings:

Athletic Activity Center 2000 76,000 76,000

Baseball/Softball Concession 2001 2,861 2,861

Track Concession 2001 2,861 2,861

Dillard Special Achievement Center (Educational Use) 1999 18,225 18,225

Transportation/Service Center 1984 32,812 32,812

Administration Building 2008 60,492 60,492

Administrative Annex @ Dillard 2007 19,495 19,495

Agriculture Project Center 1983 22,515 22,515

Total Other Build ings 235,261 - - 235,261

Grand Total 3,549,050 39 32,236 3,581,286


130

Benchmarks

Each year, as the District staff prepares the annual budget, various comparisons are made between Allen ISD and

neighboring school districts and with the State to validate how the District’s resources are used. These comparisons

are called benchmarks.

The benchmarks also help to put into perspective information that people hear through the media. Hopefully, the

reader of these tables, charts and graphs will be enlightened about how Allen ISD manages its resources.

The following pages compare 2009/10 Academic Excellence Indicator System (AEIS) data between Allen ISD and

the State as a whole. This is the latest information available on the Texas Education Agency website. The data has

been condensed to percentages, per student costs and ratios to enable the reader to digest key elements of school

district spending.

This section on benchmarks reflects favorably on Allen ISD as a school district that focuses on student academic

performance and fiscal accountability.

131

Benchmarks (Cont.)

Table 59

Allen State Allen State

Students 18,086 4,824,778

Total Staff 2,172 659,821 100.0% 100.0%

Professional 1,474 416,979 67.8% 63.2%

Teachers 1,216 333,007 56.0% 50.5%

Professional Support (Nurses, Librarians, Counselors, Diagnoticians,

Coordinators, etc) 196 58,576 9.0% 8.9%

Campus Admin (Principals, Asst. Principals) 50 18,543 2.3% 2.8%

Central Admin 12 6,853 0.5% 1.0%

Educational Aides 195 64,701 9.0% 9.8%

Auxillary (Maintenance,Food Service, Clerical, Bus Drivers, etc) 504 178,141 23.2% 27.0%

Ratios:

Student to Teacher 14.9 14.5

Student to Total Staff 8.3 7.3

Teacher to Central Office Staff 103.0 48.6

Teacher to Campus Office Staff 24.2 18.0

Teacher to Professional Support Staff 6.2 5.7

Teacher to Aides 6.2 5.1

Instructional Expenditure Ratio 66.5% 64.9%

Per Student Expenditures

Total Operating 7,686$ 8,572$ 100.0% 100.0%

Instruction 4,503$ 4,976$ 58.6% 58.0%

School Leadership 429$ 482$ 5.6% 5.6%

Central Administration 235$ 266$ 3.1% 3.1%

Other Operating 2,519$ 2,848$ 32.8% 33.2%

Total Expenditures

Operating Expenditures 134,153,773$ 40,525,145,922$

Non-Operating (Debt Service, Community Service, Facilities 62,833,364$ 13,774,794,693$

Acquisition /Construction)

Operating Expenditures (without Student Nutrition) 128,525,741$ 38,405,526,937$

Instruction 78,600,648$ 23,523,496,019$

Instruction as % of Operating and Non-Operating Expenditures 39.9% 43.3%

Instruction as % of Operating Expenditures 58.6% 58.0%

Instruction as % of Operating Expenditures Less Student Nutrition 61.2% 61.3%

Instruction/Cocurricular 81,562,504$ 24,533,186,394$

Instruction/Cocurricular as % of Operating 60.8% 60.5%

Source: 2009/10 Academic Excellence Indicator System (AEIS)

Benchmark Data

Comparison to State

132

56.0%

23.2%

Educational Aides, 9.0%

Professional Support, 9.0%

Campus Admin, 2.3%

Central Admin, 0.5%

Other, 2.9%

Table 61

State Staffing Percentages

Benchmarks (Cont.)

Table 60

Allen Staffing Percentages

Teachers, 50.5%

Auxillary, 27.2%

Educational Aides, 9.8%

Professional Support, 8.9%

Campus Admin, 2.8%

Central Admin, 1.0%

Other, 3.8%

133

Table 62

Student Ratio Comparison

Table 63

Teacher Ratio Comparison

Benchmarks (Cont.)

-

10.0

20.0

30.0

40.0

50.0

60.0

70.0

80.0

90.0

100.0

Teacher to CentralOffice Staff

Teacher to CampusOffice Staff

Teacher toProfessional Support

Staff

103.0

24.2

6.2

48.6

18.0

5.7

Allen State

-

5.0

10.0

15.0

20.0

Allen State

14.9 14.5

8.37.3

Student to Teacher Student to Total Staff

134

Table 65

Per Student Expenditures Ratio – State

Table 64

Per Student Expenditures Ratio – Allen ISD

Benchmarks (Cont.)

Instruction58.6%

School Leadership5.6%

Central Administration

3.1%

Other Operating32.8%

Instruction

School Leadership


Other Operating

Instruction58.0%

School Leadership5.6%


3.1%

Other Operating33.2%

Instruction

School Leadership


Other Operating

135

Table 66

Instruction Percentage Comparison

Benchmarks (Cont.)

Non-operating expenditures include debt service. Allen ISD’s non-operating expenditures per student are high

as compared to the state due to its fast growth.

39.9%

58.6%61.2%

43.3%

58.0%61.3%

0%

10%

20%

30%

40%

50%

60%

70%

Instruction as % of Operating andNon-Operating Expenditures

Instruction as % of OperatingExpenditures

Instruction as % of OperatingExpenditures Less Student Nutrition

Allen State

136

1316 13671559

1913

2606

1088 1215 1372 13861754

462 453 524 578 625333 437 432 408 400

0

500

1000

1500

2000

2500

3000

06-07 07-08 08-09 09-10 10-11

Eligible Free Students Avg. Daily Free Lunches Served Eligible Reduced Students Avg. Daily Reduced Lunches Served

Benchmarks (Cont.)

Student Nutrition

The Student Nutrition Department administers the

National School Lunch Program and Breakfast Program

for all Allen ISD schools. The following report

represents major areas of responsibility.

Department responsibilities include approving and

maintaining applications for federally subsidized lunch

and breakfast meal benefits for income eligible students.

In 2010/11 there was a 36% increase in the number of

students eligible for free meals and an 8% increase in

the number of students eligible for reduced-price meals.

The total number of reimbursable meals served to income eligible students has increased in proportion to

enrollment changes. In 2010/11, there was a 20% increase in participation of students eligible for free or reduced

lunches.

Overall participation in the reimbursable meal program is highest in the elementary schools. On a daily basis,

approximately 40% of students choose a reimbursable meal. Participation at the middle schools is lower due to the

change in purchasing and eating habits. Older students prefer the ala carte menu to the plate lunch. The high

school and freshman center serve all meals on an ala carte basis.

Table 67

Lunch Participation of Income Eligible Students

137

0

1000

2000

3000

4000

5000

6000

Nu

mber o

f L

unches

S chool Year

Free Reduced Price Full Price

Benchmarks (Cont.)

Table 68

Reimbursable Lunches Served Per Day


Total meals are calculated by adding together reimbursable meals and meal equivalents for a’ la carte sales. Total

participation has increased every year. From 2001/02 to 2010/11, overall participation has increased from 83% of

ADA to 90% of ADA.

138

Table 69

Meals Per Day

Table 70

Benchmarks (Cont.)

9,1

84

9,9

04

11

,58

8

12

,96

8

14

,30

0

15

,16

6

15

,73

8

16

,05

9

16

,17

6

16

,44

2

11

,11

0

11

,95

9

13

,10

0

14

,01

3

15

,07

3

15

,64

1

16

,15

0

16

,90

8

17

,51

5

18

,20

7

0

5000

10000

15000

20000

01-02 02-03 03-04 04-05 05-06 06-07 07-08 08-09 09-10 10-11

To

tal M

eals

Total Meals vs ADA

Total Meals/Day Average Daily Attendance


9184

9904

11588 1296814300

15166

15738

16059

16176

16442

18.66

18.11

19.25

20.32

21.27

20.55

19.2319.25

18.1318.46

16.5

17

17.5

18

18.5

19

19.5

20

20.5

21

21.5

22

0

2000

4000

6000

8000

10000

12000

14000

16000

18000

Avg

. Lab

or

Hrs

. pe

r d

ay

Avg

. Me

als

pe

r d

ay

Average Meals per Day Average Meals per Labor Hour

139

Benchmarks (Cont.)


2011-2012 School Breakfast and Lunch Prices

Elementary & Middle Schools

The price of the reimbursable lunch at the elementary schools and middle schools will increase from $2.00 to

$2.05. This lunch price will continue to be one of the lowest in our area.

The “Super Saver Discount” will continue to be offered. For every deposit of $50 into a student’s account, a free

reimbursable lunch is given to the student. The “free” lunch is redeemed before the account is debited for a lunch

purchase. From August 2010 thru May 2011, 16,272 bonus lunches were redeemed, representing $32,544 in

revenue.

Alternate meals were served to students who did not have sufficient funds in their account to purchase a meal.

From August 2010 thru May 2011, 227 alternate breakfast meals and 6,519 alternate lunch meals were served to

students, representing $13,299.05 in revenue.

The online payment option will continue to be offered. During the 2010/11 school year, 37,935 online payments

were made representing 32% of total revenue. Parents who subscribe to PayPams have access to their student’s

purchasing history and account balance.

Freshman Center

The freshman center will continue to not participate in the National School Lunch and Breakfast Program.

Students who qualify for a free or reduced-price lunch will be offered a lunch at The Great Plate serving line

consisting of an entrée plus 4 side dishes (including milk). Students who qualify for a free meal will not be

charged for the plate lunch. Students who qualify for a reduced price lunch will pay $.70 for this meal. All other

students will pay $2.45 for a hot plate lunch. Additional serving areas will serve combo lunch meals on an ala carte

basis.

High School

The high school will continue to not participate in the National School Lunch and Breakfast Program. Students

who qualify for a free or reduced-price lunch will be offered a plate lunch at Mom’s Kitchen in the Food Court.

The meal will include an entrée plus 4 side dishes (including milk). Students who qualify for a free meal will not

be charged for the plate lunch. Students who qualify for a reduced price lunch will pay $.70 for this meal. All

other students will pay $2.70 for a hot plate lunch.

The Student Nutrition Department budget absorbs the cost of the free and reduced-price meal at both Allen High

School and Lowery Freshman Center.

140

Table 72

Meal Pricing History

Benchmarks (Cont.)


Breakfast

The price of a reimbursable breakfast will increase from $1.15 to $1.20. The reimbursable breakfast program is

available at all elementary and middle schools. Ala carte breakfast items are offered at the Lowery Freshman

Center and Allen High School.

Legislation Affecting the Meal Price Increase

Section 205 of the Healthy, Hunger-Free Kids Act of 2010 (Equity in School Lunch Pricing) mandates that School

Food Authorities with an average paid meal price between $1.60 and $2.40 will increase the paid meal price by

$0.05 for school year 2011-2012.

Table 71

District Meal Price Comparisons

School Enrollment % F/R Lunch Price Breakfast Price Adult Lunch

District 2010-11 Elementary MS HS Elementary Secondary

Lovejoy 3,401 2% $2.25 $3.50 $4.00 n/a $1.50 $3.25

Coppell 9,999 12% $2.25 $2.50 $2.75 $1.00 $1.00 $3.00

Wylie 12,548 30% $2.00 $2.25 $2.50 $1.25 $1.25 $3.00

Rockwall 13,981 26% $2.25 $2.50 $2.50 $1.25 $1.25 $3.00

Frisco 37,611 13.5% $2.10 $2.35 $2.35 $1.00 $1.25 $2.85

Richardson 35,785 58% $2.00 $2.15 $2.20 $1.50 $1.50 $2.85

Plano 55,492 26% $2.15 $2.55 $2.55 $1.10 $1.35 $3.00

ALLEN 2010/11 18,712 18% $2.00 $2.00 $2.40*$2.65* $1.15 $1.15 $2.65

ALLEN 2011/12 Recommended

Prices $2.05 $2.05

$2.45* $2.70*

$1.20 $1.20 $2.70

*Represents price charged for a non-reimbursable plate lunch only at LFC and AHS.

ALLEN ISD MEAL PRICING HISTORY 04-05 05-06 06-07 07-08 08-09 09-10 10-11

Student Reimbursable Lunch - Grades K-8 $1.75 $1.80 $1.80 $1.85 $1.90 $1.95 $2.00

Student Plate Lunch - Grade 9 $2.25 $2.25 $2.25 $2.25 $2.30 $2.35 $2.40

Student Plate Lunch - Grade 10-12 $2.50 $2.50 $2.50 $2.50 $2.55 $2.60 $2.65

Student Breakfast - Grades K-8 $1.00 $1.00 $1.00 $1.00 $1.05 $1.10 $1.15

Employee/Visitor Lunch $2.50 $2.50 $2.50 $2.50 $2.55 $2.60 $2.65

Employee/Visitor Breakfast $1.25 $1.25 $1.25 $1.25 $1.30 $1.35 $1.40

141

3,539

3,964

3,7583,702

3,830

3,300

3,400

3,500

3,600

3,700

3,800

3,900

4,000

2006/07 2007/08 2008/09 2009/10 2010/11

Table 73

Total Average Daily Ridership

Benchmarks (Cont.)

Transportation

As the District continues its upward enrollment growth, the transportation department is impacted as well. The

percentage of students needing transportation services has remained at just over 20% of the total student

enrollment.

Route-related mileage increased from 2009/10 to 2010/11. The total route-related mileage was 727,405 miles or

125,141 miles more than the year before. This was due to the increased number of riders and corresponding

increase in the number of routes needed to transport the students each day.

The total number of buses has grown from 79 in 2006/07 to 100 in 2010/11. Bond funds will be used in 2011/12

for another six buses for replacements and for new bus route growth.

A conscious effort is always made to improve the quality of the District’s bus fleet. In 2006/07, 80% of our buses

were ten years of age or younger. In 2010/11, this group represented 72 percent. The age of a bus fleet has a

direct bearing on the cost to maintain them.

495,814

553,543

500,688

602,264

727,405

101,642

175,811

96,537104,686

124,932

80,000

100,000

120,000

140,000

160,000

180,000

200,000

300,000

350,000

400,000

450,000

500,000

550,000

600,000

650,000

700,000

750,000

2006/07 2007/08 2008/09 2009/10 2010/11

Route-Related Extra-Curricular

Table 74

Mileage by Type

142

Benchmarks (Cont.)

Table 76

Buses by Age

5358 59

6470

26 26 2529 30

-

10

20

30

40

50

60

70

80

2006/07 2007/08 2008/09 2009/10 2010/11

Regular Ed Special Ed

Transportation (Cont.)

Table 75

Total Buses

3836

23

3436

25

33

38 37 36

16 15

23 22

28

-

5

10

15

20

25

30

35

40

2006/07 2007/08 2008/09 2009/10 2010/11

1 to 5 Years 6 to 10 Years Over 10 Years

143

The Allen Independent School District continues to be a valued member of the Property & Casualty Alliance of

Texas, a state governmental, inter-local pool that has grown to approximately 110 school districts throughout the

state of Texas. Due to the tremendous success PCAT has experienced during the past seven and one half years,

PCAT members have achieved their goals of rate stabilization and decreased costs. Allen ISD currently is in the

ninth (9th) year of no rate increases. The renewal on September 1, 2011 saw an increase in premiums due to the

addition of a new elementary school. With the beginning of this school year, Allen ISD received a rate decrease

of 18.92%, with a returned dividend check totaling $139,283. These efforts, by both the District and PCAT in

controlling claims and costs, are continued proof that effective pooling continues to work! Also, Allen I.S.D. has

accumulated additional pool equity in PCAT of approximately $450,000+.

Allen I.S.D continues to grow at a moderate rate when compared to surrounding districts. For the 2009-2010

school year Allen I.S.D. had insurable values of $416,474,286 for buildings, and $59,062,588 for building

contents, with combined values of $472,468,822. For the 2010-2011 school year, Allen I.S.D. has insurable

values of $435,664,817 for buildings, $64,254,066 for building contents, with combined values of $499,918,883.

This growth of $27,450,061 over the past school year is primarily due to an increase in new buildings and

contents. The number of district vehicles has decreased from a total of 134 for the 2009-2010 school year to 127

vehicles for the 2010-2011 school year.

Property Casualty Coverage Summary

Buildings/Business Personal Property

- Deductibles per occurrence

All perils, excluding Wind & Hail $ 25,000

Wind & Hail $ 175,000

- Replacement Costs $499,918,883

General Liability

- Basic Limit per Occurrence $ 2,000,000

- Deductible $ 1,000

- Each Employee $ 1,000,000


Educators Legal Liability

- Each Professional Incident $ 1,000,000


Automobile Coverage (buses/Other Vehicles)

- Liability Limit $ 1,000,000 - Deductible $ 1,000

Risk Management

144

Community Attitude Surveys

Community satisfaction and confidence in the Allen Independent School District continues to be strong,

according to a voter attitude survey conducted most recently in November 2007 by the Public Information

Office. The next survey is scheduled for the Fall of 2011.

Nine out of ten (94%) respondents to the survey were satisfied or very satisfied with the quality of public

schools in their community. The polling firm of Ray Turco and Associates randomly surveyed 400 voters by

phone using a 28-question survey. Similar attitude surveys have been conducted in Allen every other year

since 1995.

Findings of the 2007 survey showed that a majority of voters graded the school district either “A” (38%) or

“B” (45%); and overall confidence in the Board of Trustees (67%) and school administration (72%) remained

high. When asked how satisfied they were with the Board of Trustees in specific areas, respondents felt were

very satisfied or satisfied with how the Board communicated with residents (64%), planned for future needs

(67%), listened to residents (60%), kept taxes down (57%), kept the quality of education high (85%),

managed school funds (65%), did what they said they would do (69%) and addressed the safety needs of

students (78%). The most critical problems facing the school district, according to the survey, are enrollment

growth and overcrowding (36%), state funding (12%) and teacher pay and retention (9%). The same three top

issues were identified by respondents on the 2005 survey.

The survey results showed support for the school district’s mission statement (82%) and goals relating to

instruction, finance and staff. A majority were very satisfied or satisfied with preparing students for a

productive life (75%), instructional programs (76%), preparing students for college (71%), valuing diversity

among students (75%), providing a safe and secure environment for students (85%), providing up to date

facilities (89%) and communicating with the community (77%).

http://www.allenisd.org/web/PDF/TurcoSurveyResults-2007.pdf

145

Instructional Improvement

2012 Accountability Indicators / Significant Changes

Important Note: The State of Texas is transitioning from TAKS to STAAR (State of Texas

Assessments of Academic Readiness) in 2011-12. A district automatically receives the district rating from

2010-11.

Standard Indicators

Exemplary Standard remains at 90% in all subjects, with 25% of all students & economically

disadvantaged students earning commended performance in ELA and Math

Recognized Standard remains at 80% in all subjects, with 15% of all students & economically

disadvantaged students earning commended performance in ELA and Math

Acceptable Standard changes to:

R/ELA ≥ 70% or meets Required Improvement or meets TPM

Writing ≥ 70% or meets Required Improvement or meets TPM

Social Studies ≥ 70% or meets Required Improvement or meets TPM

Mathematics ≥ 65% or meets Required Improvement or meets TPM

Science ≥ 60% or meets Required Improvement or meets TPM

TAKS (Accommodated), TAKS-Modified and TAKS-Alt assessments are combined with

TAKS for 2011.

Completion Rate

The minimum completion rate for the Class of 2010 must exceed 95% for Exemplary; 85% for

Recognized; and 75% for Acceptable.

Underreported Students

A district that underreports more than 150 students or more than 3.0% of its prior year students

cannot be rated Recognized or Exemplary.

Gold Performance Indicators

College Readiness/TSI

65% of grade 11 examinees achieving a 2200 scale score in Math and ELA, with a 3 on the

essay.

Recommended High School / Distinguished Achievement

At least 85% on recommended high school plan or distinguished.

Commended Performance

The Standard for this indicator remains at 30% in each subject

AP/IB Results

15% of 11th

and 12th

graders taking at least one AP or IB examination, AND

50% of 11th

and 12th

grade examinees scoring at or above the criterion on at least one

examination (3 and above for AP; 4 and above for IB).

Attendance Rates

The attendance rate must exceed 96% for the district.

SAT/ACT Results

At least 70% of graduates taking either the SAT or ACT, AND

40% or more scoring at or above the criterion (SAT 1110; ACT Composite 24)

146

Instructional Improvement (Cont.)

Elementary Academic Programs

Curriculum Overview:

Elementary academic programs include Art, Choir (sixth grade), Computer Literacy,

Developmental/Readiness Activities, Handwriting, Health, Language Arts, Math, Music, Orchestra (sixth

grade), Physical Education, Reading, Science, Social Studies, and Spelling. In addition to regular classroom

offerings, the following programs are available at all campuses to meet the needs of every student: AIM

(Gifted/Talented), Alphabet Phonics, Content Mastery (CMC), special education resource and speech

therapy. English as a Second Language (ESL) is available at all campuses and a bilingual program is also

offered.

Every campus has a counselor, nurse, media specialist, art teacher, music teacher and physical education

teacher. Teachers with special training in Alphabet Phonics, Gifted/Talented, and Content Mastery are at all

schools.

Technology:

Every elementary school has Internet connections in each classroom with additional connections in

specialized areas, videoconferencing capabilities, and multimedia presentation stations for teacher and student

use, a closed circuit broadcasting system, an integrated computer lab, and an integrated library.

TAKS Exams:

Students in grades 3 - 6 take the TAKS (Texas Assessment of Knowledge and Skills) exam. All students in

these grades take reading and math exams. Fourth graders also take a writing exam. The Student Success

Initiative also requires that third grade students pass the TAKS reading before advancing to grade 4, and fifth

grade students pass the TAKS reading and math before advancing to grade 6.

Middle School Academic Programs


Middle school students (grades 7 & 8) take required courses in English, Math, History and Science. Seventh

graders are required to take Reading. The physical education requirement is a total of two semesters in two

years and may be met through Physical Education, Athletics (school teams), and Cheerleading or off campus

physical education.

English, Mathematics, and Science courses are offered as an option to students in grades 7 and 8. Eighth

graders may also be eligible to take Algebra I (1 high school credit). Seventh graders take Texas History and

eighth graders take U.S. History/Citizenship.

Middle school students (grades 7 & 8) take required courses in English, Math, History and Science. Seventh

graders are required to take Reading. The physical education requirement is a total of two semesters in two

years and may be met through Physical Education, Athletics (school teams), and Cheerleading or off campus

physical education.

English, Mathematics, and Science courses are offered as an option to students in grades 7 and 8. Eighth

graders may also be eligible to take Algebra I (1 high school credit). Seventh graders take Texas History and

eighth graders take U.S. History/Citizenship.

Seventh grade electives include Art, Athletics, Band, Cheerleading, Choir, Exploring Computer Applications,

Technology Applications, and Keyboarding, Skills for Living, Physical Education, Multi-Media, Speech,

Theatre Arts, and Yearbook. Additional electives open to eighth graders include: Career Investigation,

Leadership, PALs (Peer Assistance and Leadership), Peer Helpers, and Spanish I (1 high school credit).In

addition to regular classroom offerings, the following programs are available at all campuses to meet the needs

of every student: Alphabet Phonics, Special Education Resource, Speech Therapy and English as a Second

Language (ESL).

147


Freshman Center Academic Programs


Students at the Lowery Freshman Center follow Allen H.S. schedule. Advanced opportunities offered include

the Phoenix Program for students in the Gifted/Talented program as well as Pre-Advanced Placement and

Pre-International Baccalaureate courses. Special Education programs, offered through the Special Services

Department, are individualized and based on student needs and eligibility.

House Model:

The Lowery Freshman Center students are grouped by academic teams into three houses. Each house has a

Dean of Students, an academic advisor and a core group of faculty members.

Student Assessment:

One goal of the Lowery Freshman Center is to help students make informed decisions about educational and

career options early in high school. Lowery Center students participate in a comprehensive career guidance

program that will assess both academic and work-related abilities. Ninth graders also take the TAKS reading

and mathematics exam.

Technology:

The Lowery Center has three computer labs including the SHIFT (Students Helping Integrate Future

Technologies) lab with 28 multimedia computers with internet access, a CD burner, scanner and color laser

printer. The Lowery Center also features Internet access in classrooms, a Distance Learning Classroom with

videoconferencing capabilities and a closed circuit broadcasting system. Laptop computers are also available

to classrooms for special projects and the library offers numerous technology work areas. The SHIFT

program places students in the role of technology consultants for their peers and teachers. SHIFT students

create instructional design software, write home pages in html, create multimedia presentations and help with

instruction in classrooms.

Allen High School Academic Programs


Allen High School offers a challenging curriculum to meet the needs of every student. Students attend classes

in an modified block schedule. Advanced courses offered include the Phoenix Program for students in the

Gifted/Talented program, Pre-IB and IB (International Baccalaureate) courses, Pre- AP and AP (Advanced

Placement) courses and dual credit college-level courses through Collin County Community College. Career

technology courses range from Agricultural Science to Business Applications Technology Education. Tech

Prep helps students bridge from school to work through community college courses. Allen ISD is committed

to the success of every student. Individualized educational options, including one-on-one tutoring, are

designed to enable every student to graduate. Special Education programs, offered through the Special

Services Department, are individualized and based on student needs and eligibility. The Allen HS Academic

Handbook has a full listing of courses.

Technology:

The Live Wire Electronic Café includes multimedia computers with Internet access, a CD burner, scanner,

and a color laser printer. Allen High School also features a local area network running on fiber optic cables.

The AHS LAN is also connected to the AISD wide area network (WAN). Every classroom has network

drops with Internet access. Allen High School has technology labs for business, journalism and broadcasting,

a multimedia lab, T-2000 lab, information kiosks and multipurpose computer labs in each academic house. In

addition, there is a closed circuit broadcasting system, networked CD ROM multimedia computers in

classrooms, an integrated computer lab, and an integrated library.

148


Allen High School Academic Programs (Cont.)

AHS Extra-Curricular Activities:

Interscholastic competition in a wide variety of athletic and academic pursuits among Texas public schools is

governed by the University Interscholastic League (UIL).

Boys Athletics: Baseball, Basketball, Cross Country, Football, Golf, Intramurals, Soccer, Swimming, Tennis,

Track, Wrestling.

Girls Athletics: Basketball, Cross Country, Golf, Intramurals, Soccer, Softball, Swimming, Tennis, Track,

Volleyball, Wrestling.

Club Sports (not UIL): Gymnastics, Ice Hockey, Lacrosse, Rodeo, Academic Decathlon, America’s Pride,

American Technology Honor Society, Band, Choir, CoCo Best, Color Guard, Cyberfair, DECA, Drill Team

(Tallenettes), Fellowship of Christian Athletes, French Club, Future Farmers of America, Future

Homemakers of America, German Club, Key Club, National Forensic League, National Honor Society,

Newspaper Staff, Odyssey of the Mind, Peer Assistance and Leadership (PALs), Science Club, Senior Lab

Assistants, Spanish Club, Student Council, Texas Association of Future Educators, Theatre Arts, UIL

Academic Competitions, Yearbook Staff and more.

Gifted/Talented Program:

“Gifted and talented student” (GT) means a student who performs at, or shows the potential for performing at,

a remarkably high level of accomplishment when compared to others of the same age, experience, or

environment and exhibits high performance capability in an intellectual, creative, or artistic area; possesses an

unusual capacity for leadership; or excels in a specific academic field.

Students new to Allen ISD who participated in a GT program in their previous district may be screened at the

start of the school year. Comparable tests from the previous district (which are no more than two years old)

may be applied to the Allen ISD selection criteria.

The AIM program, Activating Inquisitive Minds, serves elementary school students on a weekly basis:

kindergarten, 30 minutes; grades 1-3, 1-11/2 hours; grades 4-6, 31/2 - 4 hours. The AIM curriculum

challenges students to develop and apply their talents through a variety of activities, projects and

competitions. Middle school students are served through a Humanities program integrating English &

History. The Phoenix Program serves students in grades nine through twelve. The Phoenix Program is an

integrated study of the English/Language Arts with intensive focus on critical reading/writing skills and

analytical thinking skills. Students receive Honors English credit for Phoenix I & II (9th and 10th grades) and

Advanced Placement English credit for Phoenix III & IV (11th and 12th grades).

Allen High School offers additional Advanced Placement courses as well as the rigorous International

Baccalaureate program.

Special Education Services:

Students who have a disability and an educational need may be eligible for Special Education services under

the Individual with Disabilities Education Act (IDEA). Students are referred to Special Education by the

Student Intervention Team (SIT). Referral to special education requires parent consent prior to assessment.

Programs and services are provided by Allen ISD for the following disabilities: orthopedic impairment,

auditory impairment, mental retardation, learning disability, other health impairment, visual impairment,

emotional disturbance, speech/language impairment, autism, and traumatic brain injury.

Special Education services are individualized and based on student needs and eligibility. These services may

include direct instruction in both regular and special education settings as well as therapeutic support and

related services to help the student benefit from education.

149


Allen High School Academic Programs (Cont.)

Technology: More Than a Buzzword

Technology is more than just a buzzword in Allen ISD. Using network and multimedia technologies, students

at all grade levels use electronic resources for exploring their world. Students have ample access to

computers. Every classroom is directly wired to the Internet and all teachers have desktop computers for e-

mail, Internet access and grade management.

The school district’s approach is to first teach students how to use technology as a tool. Teachers then

integrate the use of that technology into assignments and classroom projects. First grade students, for

example, would first learn how to navigate the Internet. That skill would then enable them to complete a

simple research project. Students in middle and high school may also enroll in specific technology classes to

learn advanced skills. The District is currently in a multi-year process of upgrading all of its teacher and

student workstations.

Family Access is a web-based program that Allen ISD provides to enhance parent and school communication

at our secondary schools. The program, allows parents to access, via the web, pertinent information about

their child's attendance, assignments and grades. Family Access is available to parents of middle school,

ninth grade and high school students through an on-line registration process.

All that is needed to gain access is the Internet and Netscape Navigator, Internet Explorer, or AOL version

3.0 or newer, and an email address.

Parents can choose to receive alert messages via email when their child's attendance, grades or assignments

need attention. Upon receiving the alert, they are able to refer to the web site to view the reason for the

specific alert and then direct follow-up communication to their child’s school.

Bilingual and ESL Classes:

Allen ISD offers both ESL (English as a Second Language) and Bilingual programs for students with limited

English speaking skills. Over 650 children are being served in both programs. An adult ESL program is also

offered with support from federal grant and local agencies.

Career Education:

Allen High School students gain real world experience through coursework and internships in the Career and

Technology Education (CATE) program. Specialized areas include Agricultural Science, Business and

Marketing, Communication Media, Family and Consumer Science, Health Science Technology and

Technology Education. Internships are available to students in areas such as Health Science Clinical

Rotations, Broadcasting, Elementary Teaching and Childcare. Many of these programs are geared to

transition students into two or four-year college programs. Health Science Technology and Technology

Education. Internships are available to students in areas such as Health Science Clinical Rotations,

Broadcasting, Elementary Teaching and Childcare. Many of these programs are geared to transition students

into two or four-year college programs.

150


Extracurricular Activities:

Extracurricular activities allow students to pursue special areas of interest and apply what they have learned in

school. These academic, social and athletic programs also help build teamwork, self-esteem and confidence;

skills that will be relevant to any future college or career pursuits.

Middle school students may choose from interscholastic sports programs that stress participation over

competition. The schools also offer many different clubs and student organizations. Students in grades 9-12

compete in many different interscholastic sports including baseball, basketball, cross-country, football, golf,

ice hockey, soccer, softball, swimming, tennis, track, wrestling and volleyball. Allen High School also offers a

coed intramural program.

House Model:

Allen High School and Lowery Freshman Center students are placed into academic houses of approximately

650 students each. Each house is administered by a principal, counselor and staff who follow the students

through their years at AHS. The program creates a smaller “school within a school” in which students receive

more personalized service from teachers.

Counseling & Nursing Services:

Counselors at every campus provide students with academic, emotional and behavioral support through

support groups or individual counseling. Nurses are also available in every school to provide ongoing health

services and to assist with medical emergencies.

Community Services:

Allen ISD gives back to the community through the Community Services Department. Programs offered by

the department include the Kids Club after school care program for working parents, Learn and Play day

preschool and Community Education classes. Last year 7,400 patrons and children enrolled in enrichment and

self-improvement classes, summer camps and seminars.

PALS (Peer Assisted Leadership):

This peer assistance class trains selected students in grades 7-12 to work as mentors with other students or at

elementary feeder schools. PALS provide academic support, promote informed and responsible decision

making, conduct student mediations and provide a listening ear to fellow students.

Prevention/Intervention & Support Services:

Behavioral and substance abuse assessments, counseling and referrals to outside agencies are available to all

students. The District also offers parents the option of voluntary drug testing of middle and high school

students. Student Intervention Teams (SIT) at all Allen ISD schools serve as a problem-solving team of staff

members who discuss ways to help students who are experiencing difficulty in school.

151

Working On the Work

For the past several years, Allen ISD has devoted a

considerable amount of focus on defining "The Allen

Way" and developing our capacity to institutionalize

this philosophy in everything we do.

Generally speaking, education reform has focused on

three strategies: continue to increase performance

standards; assess student performance; and rate

districts and campuses on their effectiveness at

achieving these standards. In Texas, we have worked

within this system for many years and AISD has been

very successful at demonstrating its academic impact

on students. However, we know that profound

learning goes far beyond the results identified through

the testing system and a restrictive "one size fits all"

instructional approach might make average schools

good but it will not produce great schools. This fact,

along with the changing needs of our digital natives

and the demand for a graduate that is considered

"ready" for post-secondary opportunities, are

compelling reasons to reposition our focus on the

work we provide for our students.

The Allen Way begins with our core beliefs which

speak not only to what we believe about our students,

but also mandates our responsibility to cause these

beliefs to be realized in every child and every member

of our organization.

Defining… “The Allen Way”

The Allen Way: Belief Statements

We believe every child deserves the

highest quality education.

We hold ourselves accountable to every child

who walks through the door.

We believe the development of citizenship in

all students is essential to a

complete education.

We are responsible for building upon

the sense of community

we have inherited.

We believe the development of leadership

throughout the organization is

critical to our success.


Texas Success Initiative (TSI) – Higher Education Readiness Component

The Texas Success Initiative (TSI) is a program designed to improve student success in college. It began in

2003, after the 77th

Legislature replaced the Texas Academic Skills Program (TASP) with the TSI.

The TSI requires students to be assessed in reading, writing and mathematics skills prior to enrolling in

college and to be advised based on the results of that assessment. A difference between the previous use of

the TASP and the TSI’s use of THEA is that the TSI allows each institution to determine what to do with

students who don’t pass one or more parts of the test. That is, institutions have the flexibility to determine the

best path for the individual student to take in order to become college ready and to demonstrate they are

indeed ready for college-level courses. Also, colleges and universities have the choice of using a number of

examinations to determine if a student is college ready.

Students may be exempted from taking a test for the TSI if they have a high enough score on their exit-level

TAKS tests for mathematics and English language arts, as set by the Texas Higher Education Coordinating

Board (THECB). The qualifying scores are scale scores of 2200 on their TAKS mathematics and English

language arts with a written composition score of ‘3’ or higher on the writing component. This indicator

shows the percent of students who achieved this level of proficiency by subject (English language arts and

mathematics) for 2005 and 2004. Beginning in 2006, results on the TSI – Higher Education Readiness

Component will be evaluated for GPA in the state accountability system. This indicator will replace the

TAAS/TASP Equivalency acknowledgment. The 2010 standard for College Readiness – TSI indicator is

60% for both ELA and Mathematics.

152


Working On The Work (Cont.)

From our core beliefs, we also embrace a core business of

providing engaging work for our students. The term

"engagement" represents a much higher level of attention

than simply being present. Work that engages students is

so compelling that students persist when they experience

difficulties, and is so challenging that students have a sense

of accomplishment and satisfaction.

Working on the Work (WOW) is not a program but a

systemic approach to amplifying those activities we know

to be effective at reaching higher levels of student

engagement. It does not replace or compete with existing

efforts to improve instruction. As mentioned previously, a "one size fits all" approach will not produce the

level of teaching and learning that would represent The Allen Way. The District will continue to utilize the

services of the Schlechty Center in order to continue growing toward becoming a learning organization.

Many of our staff members have participated in valuable activities designed to promote collegial

conversations between teachers to promote effective instructional practices. One of the great characteristics

of Allen is our commitment to becoming better.

153

Academic Assessment & Accountability

Background & Overview

From 1990 until 2002, the mandated state assessment in Texas was the Texas Assessment of Academic Skills

(TAAS). Senate Bill 103 made changes to the statewide student assessment program to increase the rigor of

testing requirements. Beginning in 2002/03, assessment at all grade levels became more rigorous with

comprehensive content expansion and assessment based on knowledge and skills (TEKS) and higher level

thinking skills that focus on content, context and cognitive level. In addition, the Student Success Initiative

mandated that all third grade students meet the minimum passing standard on the Reading TAKS test in 2003

in order to be promoted to the next grade level. The Student Success Initiative mandates that fifth grade

students must meet the minimum passing standard in both Reading and Math in 2005, and eighth graders in

2008 must meet the minimum passing standard for Reading and Math in order to be promoted to the next

grade level. The requirement for graduation in the state of Texas is now that students must meet the

minimum passing standard in four subjects (Math, English Language Arts, Science & Social Studies) with the

Exit Level TAKS tests being administered in the 11th grade. This accountability system was released in

August 2004, has been updated in 2005 and 2006, and is the basis for AEIS reports. The STAAR

accountability system will become effective with the 2012/13 school year.

In addition to the changes in the assessment and accountability system at the state level, sweeping educational

reform occurred with the passing of the No Child Left Behind Act of 2001. The United States Department of

Education (USDE) under the leadership of President George Bush, created the following strategic goals:

create a culture of achievement

improve student achievement

develop safe schools and strong character

transform education into an evidence-based field

enhance the quality of and access to postsecondary and adult education

establish management success

Those strategic goals are reflected in stronger accountability and focus on results; flexibility for states and

local school districts; resources and funds provided for proven methods and established best practices; and

expanded parent options.

The focus on stronger accountability and emphasis on results is manifested in the concept of Adequate Yearly

Progress, a measure of accountability for each state by standards it submits to the USDE for approval. The

performance measures must specify incremental increases in proficiency for all students and all student

groups (White, African American, Hispanic, Economically Disadvantaged, Special Education and Limited

English Proficient) that culminate in 100% proficiency for all students in 12 years. Participation in testing is

another component of Adequate Yearly Progress, as all campuses, districts and the state must meet a 95%

standard of all students tested at specified grade levels. Attendance and graduation rates are additional

indicators for Adequate Yearly Progress.

The No Child Left Behind Act also provided for a Safe School option so designating “persistently dangerous”

by the USDE based on a formula that includes a ratio of number of incidents that result in mandatory

expulsion per 1,000 students on a campus over a three year period. Parents of students who attend

“persistently dangerous” schools are entitled to transfer their student to another school in the district.

Because research has tied student achievement to qualified teachers, the No Child Left Behind Act includes

enforcement of a “highly qualified” designation that all teachers must meet by the year 2005/06. There are

also requirements for paraprofessionals who provided instructional services in Title I, Part A schools to meet

“highly qualified” criteria to include a performance assessment.

154


Allen ISD Philosophy of Assessment

Allen ISD believes that assessment provides the information necessary to improve student performance.

Assessing student performance is an integral part of the instructional process because it allows professional

staff to make informed decisions, set priorities, allocate resources, and be accountable to students, parents and

community. It is also a method by which state and federal education authorities determine the district’s

progress and effectiveness.

Allen ISD is committed to using a variety of assessment techniques to capture both the breadth and depth of

student learning over time. It is also committed to providing a scaffold sequence of assessments that serve as

screening instruments for program identification and placement as well as resources for student support

teams. Within that structured sequence, test scores are valid for two years, thereby reducing the need for

individual testing of students for initial screening to meet program criteria.

Texas Assessment of Knowledge and Skills (TAKS)

The TAKS test is a state-mandated assessment used to determine how well students have mastered the Texas

Essential Knowledge and Skills (TEKS), which is the state curriculum in Reading, Math, Writing, Science

and Social Studies. TAKS is administered to students’ yearly beginning in 3rd grade. Meeting the passing

standard in English/Language Arts, Math, Science and Social Studies is a graduation requirement in the State

of Texas. Since 2003, students in grade 3 must pass the TAKS Reading in order to be promoted. Since 2005,

students in grade 5 must pass both the Reading and Math portions of TAKS to meet promotion requirements

as will students in grade 8 in 2008.

The TAKS test is a criterion-referenced instrument. A criterion-referenced (CRT) test is a measurement that

relates test items to specific learning objectives which students have been taught. Since a criterion-referenced

test measures a student’s performance on each objective, the results are particularly useful in instructional

planning. Areas of high and low student performance are easily identifiable, and remedial programs focusing

on deficit areas can be devised.

TAKS-M (modified) or TAKS-A

The TAKS-M or TAKS-A (accelerated) assesses Special Education students in Reading and Math in grades 3

– 10 who are receiving instruction in the Texas Essential Knowledge and Skills (TEKS) but for whom the

TAKS test is considered an inappropriate measure of their academic progress. Students are assessed at their

grade level.

The TAKS-M and TAKS-A are administered on the same schedule as TAKS and are designed to measure

mastery of the TEKS.

The Reading Proficiency Test in English (RPTE)

The RPTE is administered statewide each year to students identified as Limited English Proficient on the

Home Language Survey. It is designed to measure annual growth in the English reading proficiency of

second language learners. The RPTE is used along with the English and Spanish Texas Essential Knowledge

and Skills (TEKS) to provide a comprehensive assessment system for limited English proficient (LEP)

students. LEP students in grades 3-12 are required to take the RPTE yearly until they receive an advanced

rating.

Texas Primary Reading Inventory (TPRI)

The TPRI is a state approved instrument which is used to measure the reading development of young students

in kindergarten through third grade. The measurement provides for early identification of reading skills and

comprehension development, thereby giving teachers useful information for targeted instructional assistance.

The assessment is administered individually in September, January and May to students in grades 1 and 2; in

September and January to students in grade 3; and in January and May to students in kindergarten.

155


TELPAS – Texas English Language Proficiency Observation Protocols

The TELPAS or Observation Protocol is administered annually to show the progress of limited English

proficient (LEP) students in kindergarten through 12th grade. The domains assessed are listening, speaking,

reading and writing in grades K-2 and listening, speaking and writing in grades 3-12. Teachers holistically

rate each LEP student’s English language proficiency based on classroom observations and daily interactions

with the student.

ITBS – Iowa Test of Basic Skills, Form M

The ITBS is a norm-referenced achievement test which gives a broad, general picture of an individual

student’s achievement compared to the achievement of other students in a norm group from across the nation.

The test measures basic concepts and procedures rather than in-depth understanding or student production of

knowledge. The results provide a “snapshot” of student achievement at a certain point in time. The ITBS is

administered yearly to students in grades 2, 4 and 6.

Losgramos, Level 8

Losgramos is an achievement test battery in Spanish designed to measure the academic progress of Spanish-

speaking students. The test measures student performance in reading, language skills, and mathematics and

provides an in-depth assessment of important objectives in an instructional program. The Losgramos is

administered annually to students in grade 2 of the bilingual program.

CogAT – Cognitive Abilities Test, Form 6

The CogAT assesses the level and pattern of cognitive development of students, measuring both general and

specific reasoning abilities. These abilities are assessed in three domains: verbal, quantitative, and nonverbal.

The results of the CogAT are used by teachers to adapt instruction to the needs and abilities of their students

and by student support teams as a resource in developing interventions and support. The CogAT is

administered to students in Allen ISD in kindergarten and second grade.

PSAT – Preliminary Scholastic Aptitude Test

The PSAT is the qualifying examination for the National Merit Scholarship Program and is administered in

October of each year by The College Board to 9th, 10th, and 11th grade students. The test measures verbal

reasoning skills, math problem-solving skills, critical reading skills and writing skills that have been

developed by students during the course of their education. The PSAT serves as a valuable tool to assist

students and their parents with early college preparation and planning.

SAT – Scholastic Aptitude Test

Universally accepted for college admissions, the SAT is a reasoning test that students need to complete

college level work in any academic area. It is a three-hour test administered by The College Board and

measures two sets of skills – verbal and mathematical reasoning. A new SAT was administered in 2006.

Among other changes, the test includes a writing section, and the SAT math section has been expanded to

cover three years of high school math.

ACT – ACT Assessment

The ACT is a national college admissions examination which covers four skill areas: English, mathematics,

reading and science. It is designed to assess high school students’ general educational development and their

ability to complete college level work. The ACT includes 215 multiple choice questions and takes

approximately three hours to complete. Beginning in February 2005, a 30-minute Writing Test was added to

the ACT Assessment as an optional component.

156


Naglieri Nonverbal Ability Test (NNAT)

The NNAT provides a culture-fair and language-free means of determining students' nonverbal reasoning and

problem-solving ability, regardless of language or educational or cultural background. NNAT is used in

Allen ISD in identified situations to screen for:

General nonverbal ability.

Students whose school performance may be poor because of limited English proficiency.

Gifted and talented students who are either non-English speakers or are just learning English.

Students who may have a learning disability and require further testing.

Students with potential learning problems and students performing above or below expectations.

State Assessment System

Allen ISD students have performed well on standardized tests in the past and are expected to do well on the

TAKS exam this spring. For those students who do not meet the state standards on the TAKS exam, in school

tutoring programs and, if necessary, summer school programs are already planned to help students pass the

required 3rd grade Reading assessment, as well as the 5th

& 8th

grade Reading and Math.

Student Success Initiative

Beginning in 2003, students in grade 3 were required to pass the state assessment in Reading to be promoted.

Beginning in 2005, students in grade 5 were required to pass the state assessments in Reading and

Mathematics to be promoted and beginning in 2008; students in grade 8 were required to pass the state

assessments in Reading and Math to be promoted.

Graduation Testing Requirement

Testing requirements for graduation have been increased and the exit-level test has been designed for the 11th

grade. This means that the test covers more material than the tests previously given in 10th grade. The class

of 2005 was the first class required to pass the new assessments in order to graduate.

Gold Performance Acknowledgments

The Gold Performance Acknowledgment (GPA) system acknowledges districts and campuses for high

performance on indicators other than those used to determined accountability ratings. These indicators are in

statute (Texas Education Code) or determined by the Commissioner of Education. Acknowledgment is given

for exceptional performance on:

Advanced Course Completion

Advanced Placement/International Baccalaureate Results

Attendance Rate

Commended Performance: Reading/English Language Arts

Commended Performance: Mathematics

Commended Performance: Writing

Commended Performance: Science

Commended Performance: Social Studies

Recommended High School Program/ Distinguished Achievement Program

SAT/ACT Results (College Admissions Tests)

TAAS/TASP Equivalency (College Preparedness)

157


Table 77

2011 Allen ISD TAKS Results

READING MATH WRITING SOC. ST. SCIENCE

2011 2010 2011 2010 2011 2010 2011 2010 2011 2010

All Students

97 98 95 96 97 98 98 99 94 96

African Am.

93 96 89 91 95 96 97 99 85 92

Hispanic 96 97 93 94 96 96 97 99 90 92

White 98 99 96 97 98 98 99 99 96 97

Econ. Disadv.

93 96 91 92 93 95 95 99 86 90

158

Table 78

SAT Performance Comparison National/State 2010

Academic Performance (Cont.)

Table 79

Allen High School

SAT History

523 557503

1080

484 505 473

989

501 516 492

1017

0

200

400

600

800

1000

1200

Critical Reading Math Writing Composite

(Critical Reading

and Math)AHS State National

530 529 529 530 523541 543 554 560 557521 512 516 509 503

1071 1072 1083 1090 1080

0

200

400

600

800

1000

1200

2005/06 2006/07 2007/08 2008/09 2009/10

Critical Reading Math Writing Composite (Critical Reading and Math)

159

Table 81

ACT History

18.0

19.0

20.0

21.0

22.0

23.0

24.0

25.0

2006/07 2007/08 2008/09 2009/10 2010/11

23

.4

23

.5

23

.8

23

.6

24

.1

20

.5

20

.7

20

.8

20

.8

20

.8

Composite -Allen ISD Composite - State

Academic Performance (Cont.)

Allen students perform above both state and national levels on the SAT.

Table 80

ACT Scores Five Year Trend

Allen/State

21.5

22.0

22.5

23.0

23.5

24.0

24.5

25.0

2010/112009/102008/092007/082006/07

24

.1

23

.623

.8

23

.5

23

.5

23

.3

22

.723

.0

22

.8

22

.7

24

.9

24

.4

24

.5

24

.1

23

.3

23

.8

23

.523

.7

23

.624

.0

23

.8

23

.3

23

.3

23

.0

22

.9

Composite English Math Reading Sci Reason

160

Accomplishments

11 Seniors Named Merit Scholar Finalists

Eleven Allen High School seniors have been named as finalists in the 2011 National

Merit Scholarship Competition.

To be considered for a Merit Scholarship award, semifinalists must advance to the

finalist level of the competition by fulfilling several requirements. About 90 percent of

the semifinalists attain finalist standing and about half of the finalists will be selected as

Merit Scholarship winners, earning the Merit Scholar title.

All of the students were named semifinalists in September after ranking in the top percentile of more than 1.4

million students who took the exam. They were named finalists in their respective competitions by

maintaining high academic performance and earning SAT scores that confirmed their earlier qualifying test

performance.

National Merit Finalists are eligible to compete for one of some 8,200 awards, worth $34 million, beginning

in March. Approximately half of the finalists will be selected as Merit Scholarship winners, earning the Merit

Scholar title. National Achievement Finalists are eligible to compete for one of some 800 scholarships worth

more than $2.6 million.

Additional information about the National Merit Scholarship program and the National Achievement

Scholarship program can be found by visiting www.nationalmerit.org.

AHS Journalism Students Win 12 National Awards

Allen High School students brought home 12 national awards from the Journalism Education Association

convention held in Kansas City, Missouri November 11-14, 2011.

Nearly 2,000 students from across the United States competed in newspaper, yearbook and broadcast events.

Winners were ranked either superior, excellent or honorable mention. Allen students received four Excellent

and eight Honorable Mention Awards!

AHS Theater Students Collect for Food Bank

Theater students from Allen High School visited area neighborhoods to collect nonperishable food items for

the Allen Food Bank on Saturday, November 6, 2010.

“Trick or Treat so Kids Can Eat” is a nationwide community service project of the International Thespian

Society (ITS). ITS is the student honor society division of the Educational Theatre Association, the

professional association for theatre education.

The Allen students will be soliciting food for the food bank's clients from 6:00 – 8:00 p.m. They join

thousands of students across the United States who are working to try to collect 250,000 pounds of food this

year. All donations are distributed locally.

http://www.nationalmerit.org/

161

Accomplishments (Cont.)

Ereckson Students Donate to Foundation

Students involved in the theatre program at Ereckson Middle School presented the Foundation For Allen

Schools with a check for $500 on Wednesday, December 1. The money was raised by the students from ticket

sales for the performance of “Dorothy and the The Wizard of Oz,” an adaptation of the original by Steve and

Kathy Hotchner. More than 35 seventh- and eighth-graders participated in staging five performances of the

show. The money will be used to support Allen ISD teacher grants for the 2011-12 school year.

Eagles Wrestling Team Wins Dual Championship

The Allen Eagles Wrestling team won the Texas High School Wrestling Coaches Association Dual

Championship for the third year in a row. The Eagles defeated Flower Mound 34-27 in the finals, held in

Bryan, Texas, on January 15, 2011 to win the championship.

Lady Eagles Softball Game to Benefit Breast Cancer Foundation

The Allen High School Lady Eagles softball team will hold its second annual Pink Night during their March

22, 2011 game against Flower Mound Marcus benefitting the Susan G. Komen Fight for the Cure

Foundation’s against breast cancer. The junior varsity game starts at 5:00 p.m. and the varsity game follows.

With the theme of “Unite for the Fight,” players, coaches, booster clubs and parents from both teams are

joining together to support the event. Allen Sports Association players and parents also will be participating.

The teams will be honoring breast cancer patients, survivors and their families throughout the evening.

All players, coaches and participants will be wearing matching t-shirts for the evening.

Proceeds from the t-shirts sales, between-inning drawings, and a silent auction will go to the Susan G. Komen

for the Cure.

162


Journalism Students Win Dallas Morning News Awards

Allen High School Senior Elisabeth Dillon recently won four individual first-place honors at the Dallas

Morning News Journalism Day competition.

Dillon was honored in the categories of hard news photo, sports photo, photo portfolio and headline writing

portfolio in the Class A category for larger schools. Kyle Inabinette also won first place in the

cartoons/illustrations category.

Honorable mention: Inabinette, Nicole Welch, David Barr and Juhie Modi.

The Morning News also announced Dillon will be a paid summer intern in its photography department and

Josh Friemel will intern in the sports department.

Lowery Student Recognized for Charity Work

A Lowery Freshmen Center student is featured in the April 8-10, 2011 edition of “USA Weekend” for his

efforts to buy coats for the homeless and a shelter for abused children.

Eagle Scout Nicholas Cobb, 14, won the “Make A Difference Day” award sponsored by the weekly

newspaper supplement; Newman's Own products and the Hands-on Network. He will be honored for his non-

profit “Comfort and Joy” project at a Thursday banquet in Washington D.C., hosted by country music star

Hootie and the Blowfish singer Darius Rucker. “USA Weekend” is available locally in the Allen American

and is distributed by newspapers across the country.

The award includes a $10,000 donation Newman's Own to Cobb's organization.

Nicholas started the “Comfort and Joy” organization as his Eagle Scout project in 2009 and raised $3,400 to

buy coats. Although he earned his Eagle rank, Nicholas has continued the project and raised $4,500 in 2010

by soliciting donations through his Web site, collection jars and car washes.

In a letter to supporters, Nicholas said an anonymous sponsor has offered to match dollar for dollar donations

received between now and the awards banquet.

163


Ereckson Robotics Team Headed to World Competition

The Ereckson Middle School Robotics team won second place overall at the Texas BEST Competition hosted

at the University of North Texas in Denton.

With the win, the team will compete at the Robotics World Championship in April 2011 at the ESPN Center

in Disney World, Orlando, Florida.

BEST (Boosting Engineering, Science and Technology), is a non-profit, volunteer-based organization with

the mission of inspiring students to pursue careers in engineering, science and technology through

participation in a sports-like, science- and engineering-based robotics competitions.

Student teams received kits of equipment and parts, then spent six weeks designing and building their radio-

controlled robots and practicing how to make them move.

More than 40 Ereckson students, led by science teacher Graham Gadd, participated in the project that led to

the honor. Students were judged on their notebook, oral presentation, display, spirit and robot in order to win

the BEST Award.

Allen Band Student Selected as Best in State

Allen High School senior Jeremy Ryan was selected to participate in the Texas 5A All-

State Band, being held in conjunction with the annual Texas Music Educators

Association (TMEA) Convention recently held in San Antonio. The honor essentially

recognizes Ryan as the top alto saxophone player in Texas for 2010/2011.

Jeremy competed with hundreds of students from across the state during auditions at the convention. The All-

State tryouts are conducted by the TMEA. The organization consists of approximately 9,000 school music

educators.

Eagle Wrestlers Win 2011 UIL State Tournament

The Allen Eagles Wrestling team has won the Texas

UIL championship for the second time, while the

team's coach was awarded Coach of the Year honors

and three team members won individual

championships.

Winning their weight divisions were junior Jarrod

Trotter, senior Ophir Berstein and sophomore Nick

Cobb. The win marked Trotter's third individual title.

Cobb is a two-time state winner while Bernstein's

victory was his first state title at the tournament held

February 26, 2011 in Austin, Texas.

Other high-ranking team members included freshmen Bo Nickal and sophomore Matt Meyer, both runners-up

in the finals and Oliver Pierce who won a bronze medal. Sophomore Stone Drulman took fourth place in his

division. Other Eagles adding to the final team score were Mason Smout, Gabe Torres, Chase Luttrell and

Steven Reyes. Head Coach Jerry Best led the team to the title with 167 points over second place Flower

Mound's 128. He also won the Coach of the Year award from his colleagues.

164


Allen High School Named GRAMMY Signature School

Allen High School is one of seven schools nationwide selected as a

GRAMMY® Signature School Gold for 2011 by the GRAMMY Foundation.

Created in 1998, the GRAMMY Signature Schools program recognizes top U.S.

public high schools that are making an outstanding commitment to music

education during an academic school year. The award also comes with a grant of

$5,500 for the school's music programs.

“The GRAMMY Signature Schools program exemplifies the GRAMMY

Foundation's commitment to fostering excellence in music education in public

high schools," said Neil Portnow. President/CEO of The Recording Academy® and the GRAMMY

Foundation. "With the generous support of our partners, we've been able to grant the largest number of

GRAMMY Signature Schools awards in recent history, with 36 public high schools in communities across

the United States receiving this recognition.”

A total of 36 GRAMMY Signature Schools will receive a custom

award and a monetary grant to benefit its music program. The top

seven schools are designated Gold recipients.

GRAMMY Signature Schools are made possible in part through the

support of Best Buy, Campbell's Labels For Education program, the

Ford Motor Company Fund, Gibson Foundation, and the Hot Topic

Foundation.

Allen Wrestler Wins National Title

Allen High School wrestler Oliver Pierce recently won the Fila Cadet

National Wrestling Championship in the 152-pound weight class

division held in April 2011.

Winning the National Championship, held in Akron, Ohio, also

qualifies Pierce as a United States World Team Member and allows him to represent the United States in his

weight class at the World Championships in Hungary. Pierce defeated the reigning national champion in

scoring the win.

165


UIL Academic Winners

UIL Academic State Meet winners, left to right: Katie Lanier, Science Coach, Helen Xiong, Top Physics 5-A, Dena Leggett Science Coach, Paul Meredith Math Coach, Chenyao Yu. Number Sense eighth place in 5-A.

UIL Academic Winners

UIL Academic Regional Meet winners, left to right, front row: Nabeel Akram, Chenyao Yu, Taeho Kim, Wilson Ding,

Kyle Inabinette. Back row: Gail Mehno, UIL Coordinator, Brendan Flinders, Helen Xiong, Pranali Kamat, Elisabeth Dillon and Juhie Modi.

Allen High School UIL Academics team member Helen Xiong won first place in Physics at the UIL

Academics State Meet at the University of Texas in Austin earlier in May. Additionally, Chenyao Yu placed

eighth in Number Sense at the state contest.

Yu and Xiong were part of a 10-member team that won several honors at the UIL Regional meet at Texas

Tech in Lubbock in April. Regional winners included: Helen Xiong - first place Science Top Physics;

Brendan Flinders - first place in Computer Applications; and Kyle Inabinette - first place in Ready Writing.

Journalism students earning Honors were Elisabeth Dillon second place News Writing and third place

Editorial Writing; and Juhi Modi was third place in Feature Writing.

Pranali Kamat advanced to third place in Poetry. Nabeel Akram, Chenyao Yu, Taeho Kim, Wilson Ding

earned second place Number Sense Team Honors at the Regional Meet.

State

Regional

166


Elementary Teacher of the Year

Allen ISD Honors Jane Jergensen as Elementary Teacher of the Year. Left to right are Scott Jergensen, Jane Jergensen, Dr. Ken Helvey, superintendent of Allen ISD and Ardath Streitmatter, Kerr Elementary principal.

Kerr Elementary School Librarian Jane Jergensen and Lowery Freshman Center Mathematics teacher Dewey

O’Neill have been selected as the 2010-2011 Allen ISD Teachers of the Year. The teachers were chosen as

Allen ISD’s elementary and secondary teachers of the year from 21 campus teachers of the year.

Jergensen has 17 years of elementary teaching experience including the last five years as a school librarian.

She previously taught in Tulsa, Lawton and Jenks, Okla. and Chanute, Kan. She began her career with the

Dallas Independent School District. She is a nine-year veteran of Allen ISD and has worked at Kerr for five

years.

Secondary Teacher of the Year

Allen ISD honors Dewey O'Neill as Secondary Teacher of the Year. Left to right are Lowery Freshman Center Principal

Ross Roberts, Dewey O'Neill and Dr. Ken Helvey.

O’Neill graduated from Texas Tech University in 2000 and taught math in Richardrson ISD for three years

before moving to Allen in 2003. He is in his seventh year of teaching for the ISD. Both teachers received

checks for $625 from the Foundation For Allen Schools and $500 from Commercial Bank of Texas.

Both were recognized at the 2011 Superintendent’s Recognition Breakfast on May 13. They will also

represent Allen ISD in the Texas Teacher of the Year competition for 2011.

167


Allen ISD Friend of Education Award

Kelvin Moore, an engineer with Raytheon Systems Corporation,

has been named as recipient of the 2011 Allen Independent School

District Friend of Education Award.

The Friend of Education Award is presented each year to a

community member or business that has demonstrated outstanding

support for Allen ISD students and schools.

The award was presented at the annual Superintendent’s

Recognition Breakfast on May 13th

. Moore was recognized for his volunteer work with the Ereckson Middle

School robotics program instructed by Science teacher Graham Gadd.

Moore has served as a professional advisor to the robotics teams since the school opened in 2004. He also

works with students at the school with career development and tutoring programs. This past year the middle

school team placed 2nd

in the state BEST (Boosting Engineering, Science and Technology) competition and

won several awards in the BEST World Robotics Contest in Orlando, Florida in April.

Lady Eagles Capture Third at State Golf Tourney

The Allen Lady Eagles golf team recently captured third place in the Texas UIL 5A State

Tournament in Austin, behind champion Austin Westlake and runner-up El Paso

Eastwood. It was the team’s second year in a row to place in the top three at the state

tournament with a second place finish in 2010.

Outstanding Social Studies Teacher Award

Allen High School teacher Annette Terry was recently presented with the Frank Kemerer Award as the

outstanding social studies teacher in the state.

The award is named after Dr. Frank Kemerer, longtime professor in

the Education Department of the University of North Texas.

The award is sponsored by the law firm Walsh, Brown, Gallegos and

Green. Nominees must have at least five years teaching social studies

at the secondary level in Texas public schools and nominated by their

high school principal. The nominee must also be endorsed by the

superintendent.

Above left to right: AHS Principal, Andy Marshall, Annette Terry, and Jim Walsh.

168


Six Allen Seniors Win National Merit Scholarship Awards

Four Allen High School Seniors are $2,500 National Merit Scholarship Award winners while two others won

corporate-sponsored National Merit Scholarship awards.

The $2,500 award winners from Allen are Ian N. Boys, Rebecca Lynn

Holden, Linda Rui Shi and Ryan M. Trantham. The corporate-sponsored

award winners are Casey E. Floren and Vanessa M. White.

National Merit $2500 Scholarship winners were announced today by National

Merit Scholarship Corporation (NMSC). The 2,500 Merit Scholar® designees

were chosen from a talent pool of more than 15,000 outstanding Finalists in

the 2011 National Merit Scholarship Program. Additionally, about 1,000

students won corporate-sponsored National Merit Scholarship awards

National Merit $2,500 Scholarship winners are the Finalists in each state

judged to have the strongest combination of accomplishments, skills, and

potential for success in rigorous college studies. They were selected by a

committee of college admissions officers and high school counselors. These

Scholars may use their awards at any regionally accredited U.S. college or

university.

NMSC finances most of these single-payment National Merit $2,500 Scholarships. Corporations and

company foundations that sponsor awards through NMSC also help underwrite these scholarships with grants

they provide in lieu of paying administrative fees.

All Finalists competed for the $2,500 awards. To select scholarship winners, a committee of educators

appraised a substantial amount of information submitted by both the Finalists and their high schools: the

academic record, including difficulty level of subjects studied and grades earned; scores from two

standardized tests; contributions and leadership in school and community activities; an essay written by the

Finalist; and the recommendation written by a high school official. The number of winners named in each

state is proportional to the state's percentage of the nation's high school graduating seniors.

Corporate-sponsored scholars were selected from students who advanced to the Finalist level in the National

Merit Scholarship competition and met criteria of their scholarship sponsors. Corporate sponsors provide

National Merit Scholarships for Finalists who are children of their employees, who are residents of

communities the company serves, or who plan to pursue college majors or careers the sponsor wishes to

encourage.

Most of these awards are renewable for up to four years of college undergraduate study and provide annual

stipends that range from $500 to $10,000 per year. Some provide a single payment between $2,500 and

$5,000. Recipients can use their awards at any regionally accredited U.S. college or university of their choice.

Glossary of Terms

169

This glossary contains definitions of terms used in this guide and such additional terms as seems necessary to common

understandings concerning financial accounting procedures for schools. Several terms which are not primarily financial

accounting terms have been included because of their significance for school financial accounting.

ABATEMENT

A complete or partial cancellation of a levy imposed by a governmental unit. Abatements usually apply to tax levies, special

assessments, and service charges.

ACCOUNT A descriptive heading under which are recorded financial transactions that are similar in terms of a given frame of reference,

such as purpose, object, or source.

ACCOUNTING PERIOD

A period at the end of which and for which financial statements are prepared (ex: July 1 through June 30). Also, see Fiscal

Period.

ACCOUNTING PROCEDURE

The arrangement of all processes which discover, record, and summarize financial information to produce financial statements

and reports and to provide internal control.

ACCOUNTING SYSTEM

The total structure of records and procedures which discover, record, classify, and report information on the financial position

and operations of a school district or any of its funds, balanced account groups and organizational components.

ACCRUAL BASIS

The basis of accounting, under which revenues are recorded when levies are made, and expenditures are recorded as soon as

they result in liabilities, regardless of when the revenue is actually received or the payment is actually made. See also

Estimated Revenue and Expenditures.

ACCRUE

To record revenues when earned or when levies are made, and to record expenditures as soon they result in liabilities,

regardless of when the revenue is actually received or the payment is actually made. Sometimes, the term is used in a restricted

sense to denote the recording of revenues earned but not yet due, such as accrued interest on investments and the recording of

expenditures which result in liabilities that are payable in another accounting period, such as accrued interest on bonds.

See also Estimated Revenues and Expenditures.

ACTUARlAL BASIS

A basis used in computing the amount of contributions to be made periodically to a fund so that the total contributions plus the

compounded earnings thereon will equal the required payments to he made out of the fund.

ADA

Average Daily Attendance is based on the number of days of instruction in the school year. The aggregate days attendance is

divided by the number of days of instruction to compute average daily attendance. ADA is used in the formula to distribute

funding to Texas public school districts.

ADM

The Average Daily Membership is the average number of enrolled students present daily in the district.

ADMINISTRATION

Those activities which have as their purpose the general regulation, direction, and control of the affairs of the local

education agency that are system-wide and not confined to one school, subject, or narrow phase of school activity.

Glossary of Terms – Cont’d

170

ALLOCATlON

A part of a lump-sum appropriation which is designated for expenditure by specific organization units and/or for specific

purposes, activities, or objects.

APPROPRIATION

An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An

appropriation is usually limited in amount and as to the time when it may be expended.

APPROPRIATION ACCOUNT

A budgetary account set up to record specific authorizations to spend. The account is credited with original and any

supplemental appropriations and is charged with expenditures and encumbrances.

ASSESSED VALUATlON

A valuation set upon real estate or other property by the County Appraisal District to be used as a basis for levying taxes.

AUDIT

A comprehensive review of the manner in which the government's resources were actually utilized. A certified public

accountant issues an opinion over the presentation of financial statements, tests the controls over the safekeeping of assets and

makes recommendations for improvements for where necessary.

BALANCE SHEET

A summarized statements, as of a given date, of the financial position of a local education agency per fund and/or all funds

combined showing assets, liabilities, reserves, and fund balance.

BILL

A term as herein used to denote a law or statute passed by certain legislative bodies. A bill has greater legal formality and

standing than a resolution.

BOARD OF EDUCATION, PUBLIC

The elected or appointed body which has been created according to State law and vested with responsibilities for educational

activities in a given geographical area. These bodies are sometimes called school boards, governing boards, boards of

directors, school committees, school trustees, etc. This definition relates to the general term and covers State boards,

intermediate administrative unit boards, and local basic administrative unit boards.

BOND

A written promise, generally under seal, to pay a specified sum of money called the face value, at a fixed time in the future

called the date of maturity, and carrying interest at a fixed rate, usually payable periodically. The difference between a note and

a bond is that the latter usually runs for a longer period of time and requires greater legal formality. See also Surety Bond.

BONDED DEBT

The part of the school district debt which is covered by outstanding bonds of the district. Sometimes called "Funded Debt".

BONDS AUTHORIZED AND UNISSUED

Bonds which have been legally authorized but not issued and which can be issued and sold without further authorization.

BONDS ISSUED

Bonds sold.


171

BUDGET

A plan of financial operation embodying an estimate of proposed expenditures for a given period or purpose and the proposed

means of financing them. The budget usually consists of three parts. The first part contains a message from the budget-making

authority together with a summary of the proposed expenditures and the means of financing them. The second part is

composed of drafts of the appropriation, revenue, and borrowing measures necessary to put the budget into effect. The third

part consists of schedules supporting the summary. These schedules show in detail the proposed expenditures and means of

financing them together with information as to past years' actual revenues and expenditures and other data used in making the

estimates.

BUDGETARY CONTROL

The control management of the business affairs of the school district in accordance with an approved budget with a

responsibility to keep expenditures within the authorized amounts.

CAPITAL BUDGET

A plan of proposed capital outlays and the means of financing them for the current fiscal period. It is usually a part of the

current budget. If a Capital Program is in operation, it will be the first year thereof. A Capital Program is sometimes referred

to as a Capital Budget.

CAPITAL OUTLAYS

A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long

term work program or otherwise. It sets forth each project or other contemplated expenditure in which the local education

agency is to have a part and specifies the full resources estimated to be available to finance the projected expenditures.

CAPlTAL PROJECTS FUND

A governmental fund type with budgetary control established to account for projects that are financed by the proceeds from

bond issues, or for capital projects otherwise mandated to be so accounted for in this fund.

CLASSIFICATION, FUNCTION

As applied to expenditures, this term has reference to an activity or service aimed at accomplishing a certain purpose or end;

for example, Instructional, School Leadership, Nursing.

CLASSIFICATION, OBJECT

As applied to expenditures, this term has reference to an article or service received, for example, payroll costs, purchased and

contracted services, materials, and supplies.

CO-CURRlCULAR ACTIVITIES

See Student Body Activities.

CODING

A system of numbering, or otherwise designating, accounts, entries, invoices, vouchers, etc., in such a manner that the symbol

used quickly reveals certain required information.

CONTRACTED SERVICES

Labor, material and other costs for services rendered by personnel who are not on the payroll of the local education agency.

COST ACCOUNTING

A method of accounting which provides for the assembling and recording of all the elements of cost incurred to accomplish a

purpose, to carry on an activity or operation, or to complete a unit of work or a specific job.

COST PER PUPlL

See Current Expenditures per Pupil.


172

COUNTY EDUCATION DISTRICT (CED)

A CED is an independent school district formed by the consolidation of the local districts in its boundaries for the limited

purpose of exercising a portion of the taxing power previously authorized by the voters in those school districts and of

distributing revenue of the CED to those districts. Senate Bill 7 passed by the 73rd Legislature and signed into law by

Governor Ann Richards, abolished the system of CED's created by Senate Bill 351.

CURRENT EXPENDlTURES PER PUPIL

Current expenditures for a given period of time divided by a pupil unit of measure (average daily membership, average daily

attendance, etc.).

CURRENT LOANS

A loan payable in the same fiscal year in which the money was borrowed. See also Tax Anticipation Notes.

DEBT

An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of local education

agencies include bonds, warrants and notes, etc.

DEBT LIMIT

The maximum amount of gross or net debt which is legally permitted.

DEBT SERVICE FUND

A governmental fund with budgetary control that accounts for expenditures for the retirement of debt and expenditures for

interest on debt, except principal and interest of current loans. See also Current Loans.

DELINQUENT TAXES

Taxes that remain unpaid after the date on which a penalty for nonpayment is attached. Tax statements are mailed out in

October and become delinquent if unpaid by January 3l.

DEPARTMENT

A specific functional area or "cost center" within a district division.

DEPRECIATION

The process of estimating and recording the expired useful life of a fixed asset which is used to distribute its cost over its

revenue producing years.

DIVISION

An administrative division of the District having management responsibility for a group of departments.

EDUCATlONAL SPAN

Identifies the level or characteristics of the student receiving instruction.

EFFECTIVE TAX RATE

State law in Texas prescribes a formula for calculating the effective tax rate for districts. The net effect of the formula is to

produce a tax rate that goes down when property values rise (and vice versa) to generate a rate that produces approximately the

same revenue as the year before. The formula makes adjustments for additional debt service, newly annexed property, and

newly constructed property. If the tax rate is raised by three percent or more over the prior year's effective tax rate, State law

requires that special notices must be posted and published. If the tax rate exceeds the rollback tax rate, an election to limit

school taxes is automatically triggered on a date not less than 30 days or more than 90 days after the tax rate is adopted. If the

election to limit school taxes is successful, the tax rate the district may impose for the current year is limited to the calculated

rollback tax rate.


173

ENCUMBRANCE ACCOUNTING

A system or procedure which involves giving recognition in the accounting budgetary expenditure control records for the

issuance of purchase orders, statements, or other commitments chargeable to an appropriation in advance of any liability or

payment.

ENCUMBRANCE

Any commitment of funds against an appropriation. It may be in the form of a purchase order or a contract. Encumbrance

accounting is formally integrated into the accounting system for expenditure control purposes. An encumbrance differs from

an account payable as follows: an account payable represents a legal liability to pay and results from the goods and/or services

requested in a purchase order or contract having been delivered to the District. Until such time as the goods and/or services are

delivered, the commitment is referred to as an encumbrance.

EQUALIZED WEALTH LEVEL

Equalized Wealth Level means the wealth per student provided by Section 36.002, Texas Education Code.

EQUIPMENT

Moveable items used for school operation that are of a non-expendable and mechanical nature, i.e. perform an operation.

Typewriters, projectors, vacuum cleaners, accounting machines, computers, lathes, clocks, machinery, and vehicles, etc., are

classified as equipment. (Heating and air conditioning systems, lighting fixtures and similar items permanently fixed to or

within a building, are considered as part of the building.)

ESTIMATED REVENUE

When the accounts are kept on an accrual basis, this term designates the amount of revenue estimated to accrue during a given

period regardless of whether or not it will be collected during the period.

EXPENDITURES

This includes total charges incurred, whether paid or unpaid, for current expense, capital outlay, and debt service. (Transfers

between funds, encumbrances, exchanges of cash for other current assets such as the purchase stores and investment of cash in

U.S. Bonds, payments of cash in settlement of liabilities already accounted as expenditures, and the repayment of the principal

of current loans are not considered as expenditures.)

EXPENSE

Charges incurred, whether paid or unpaid, for operation, maintenance, and interest, and other charges which are presumed to

benefit the current fiscal period. Legal provisions sometimes make it necessary to treat as expense charges whose benefits

extend over future periods.

FISCAL PERlOD

Any period at the end of which a local education agency determines its financial position and the results of its operations. The

period may be a month, a quarter, or a year, depending upon the scope of operations and requirements for managerial control

and reporting.

FISCAL YEAR

A twelve-month period of time to which the annual budget applies and at the end of which a local education agency determines

its financial position and the results of its operations. The District's fiscal year is July 31 through June 30.

FIXED ASSETS

Assets of a long-term character which are intended to continue to be held or used, such as land, buildings, machinery, furniture

and other equipment.

FLOATING DEBT

Liabilities (except bonds) payable on demand or at an early date; for example, accounts payable, bank loans, notes, or warrants.


174

FORFEITURE

The automatic loss of cash or other property as a punishment for not complying with legal provisions and as compensation for

the resulting damages or losses.

FTE

Full-Time Equivalent measures the extent to which one individual or student occupies a full-time position or provides

instruction, e.g., a person who works four hours a day or a student that attends a half of a day represents a .5 FTE. When FTE

counts are included in reports they represent the aggregate of all FTE percentages, e.g., if one teacher provides four hours of

instruction and four others provide one hour, together they represent one FTE.

FULL-TlME EQUIVALENCE

The amount of employed time required in a part-time position expressed in proportion to that required in a full-time position,

with "1.00" representing one full-time position. It may be expressed as a percentage or as a fraction. It is derived by dividing

the amount of employed time required in part-time position by the amount of employed time required in a corresponding full

time position.

FUND

An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources,

together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on in

accordance with special regulations, restrictions, or limitations.

FUND BALANCE

The excess of assets of a fund over its liabilities and reserves. During the fiscal year prior to closing, it represents the excess of

the fund's assets and estimated revenues for the period over its liabilities, reserves and appropriations for the period during the

fiscal year prior to closing.

FUND, PERMANENT SCHOOL

The Permanent School fund consists of money, securities, or lands which have been set aside as an investment for public

school purposes of which the income but not the principal may be expended. These funds, in most cases, have been derived

from the sale of State school lands set aside by the Federal and/or State Government, from rents and royalties, and from surplus

revenue returned to the State by the Federal Government.

FURNITURE

Moveable items used for school operation that are not of a mechanical nature. Chairs, tables, desks, file cabinets, pictures,

chalkboards, lamps, lockers and carpets, etc., are examples of furniture.

GENERAL FUND

A fund group with budgetary control used to show transactions resulting from operations of ongoing organizations and

activities form a variety of revenue sources for which fund balance is controlled by and retained for the use by the local

education agency. The General Fund is used to finance the ordinary operations of a governmental unit except those activities

required to be accounted for in another fund.

GENERAL OBLIGATlON DEBT

Tax supported bonded debt which is backed by the full faith and credit of the District.

GIFT

Money received from a philanthropic foundation, private individual, or private organization for which no repayment or special

service to the contributor is expected.

GRANT

A contribution by one governmental unit to another. The contribution is usually made to aid in the support of specified

function (for example, job training), but it is sometimes also for general purposes.


175

IMPROVEMENTS

Buildings, other structures, and other attachments or annexations to land which are intended to remain so attached or annexed,

such as sidewalks, trees, drives, tunnels, drains, and sewers.

INDEPENDENT AUDIT

An audit performed by an independent auditor.

INDEPENDENT AUDITOR

An auditor who is independent of the agency whose accounts are being audited.

INSTRUCTION

The activities dealing directly with the teaching of students or improving the quality of teaching.

INTERFUND TRANSFERS

Money which is taken from one fund under the control of the board of education and added to another fund under the board's

control. Interfund transfers are not receipts or expenditures of the school district.

lNTERNAL SERVICE FUND

A proprietary fund type accounted for on the accrual basis and not required to be reported in budget data submitted through

Public Education Information Management System (PEIMS) to the Texas Education Agency. This fund may be used to

finance and account for services and commodities furnished by a designated department or agency to other departments or

agencies with a single governmental unit or to other governmental units on a cost reimbursement basis.

JUDGMENT

An amount to be paid or collected as a result of a court decision.

LEVY

(Verb) To impose taxes or special assessments. (Noun) The total of taxes special assessments imposed by a governmental unit.

LONG-TERM BUDGET

A budget prepared for a period longer than a fiscal year. If the long-term budget is restricted to capital expenditures, it is called

a CAPITAL PROGRAM OR A CAPITAL IMPROVEMENTS PROGRAM.

MAINTENANCE PLANT (PLANT REPAlRS AND REPAIRS AND REPLACEMENTS OF

EQUIPMENT)

Those activities which are concerned with keeping the grounds, buildings, and equipment at their original condition of

completeness or efficiency, either through repairs or by replacements or property (anything less than replacement of a total

building).

M&O TAX RATE

The tax rate calculated to provide the revenues needed to cover Maintenance & Operations (M&O). M&O includes such things

as salaries, utilities, and day-to-day operations.

MODIFIED ACCRUAL ACCOUNTING

A basis of accounting in which expenditures are accrued when incurred and revenues are accounted for when they become

measurable and available.

PERSONNEL, ADMINISTRATION

Personnel on the school payroll who are primarily engaged in activities which have as their purpose the general regulation,

direction, and control of the affairs of the school district that are system-wide and not confined to one school, subject, or

narrow phase of school activity; for example, superintendent of schools, business manager and accountant.


176

PERSONNEL. CLERlCAL

Personnel occupying positions which have as their major responsibilities the preparing, transferring, transcribing,

systematizing, or preserving of written communications and records. This also includes stock clerks, shipping clerks, etc.

PERSONNEL EXPENDITURES

For the purpose of budgeting, this term refers to all wages and related payroll costs: regular pay, extra duty pay, overtime pay,

teacher career allotment, employee allowances, social security, group health and life insurance, workers' compensation

insurance, unemployment insurance, and teacher retirement/TRS care.

PERSONNEL, FULL-TlME

School employees who occupy positions the duties of which require them to be on the job on school days, throughout the

school year, at least the number of hours the schools in the system are in session.

PERSONNEL, GUIDANCE

Persons who have been assigned specific duties and school time to carry on recognized functions of the guidance programs in

whole or in part. Classified here are: counselors, deans, placement counselors, guidance specialists, assessment staff, and

similar personnel.

PERSONNEL, HEALTH

Persons in the field of physical and mental health such as physicians, psychiatrists, school nurses, dentists, dental hygienists,

psychiatric social workers, and therapists, whose services are directed primarily at individuals, although sometimes used for

group activities.

PERSONNEL, lNSTRUCTlONAL ADMINISTRATlON Persons who manage, direct, and supervise the district-wide instructional program, and improve the quality of instruction and

the curriculum. Included here are: supervisors of instruction, curriculum, research and development, etc.

PERSONNEL, MAlNTENANCE

Personnel on the school payroll who are primarily engaged in repair and upkeep of grounds, buildings. and equipment.

PROGRAM

A group of related activities performed by one or more organizational units for the purpose of accomplishing a function or

project for which the District is responsible.

PROGRAM BUDGET

A budget wherein expenditures are based primarily on programs of work and secondarily on character and object. A program

budget is a traditional type of budget between the traditional character and object budget on the one hand, the performance

budget on the other.

RECEIPTS, NON REVENUE

Amounts received which either incur an obligation that must be met at some future date or change the form of an asset from

property to cash and thereafter decrease the amount and value of school property. Money received from loans, sale of bonds,

sale of property purchased from capital funds, and proceeds from insurance loss settlements constitute most of the non revenue

receipts.

RECEIPTS, REVENUE

Additions to assets which do not incur an obligation that must be met at some future date and do not represent exchanges of

property for money.


177

REFINED ADA

Refined Average Daily Attendance is based on the number of days of instruction in the school year. The aggregate eligible

days attendance is divided by the number of days of instruction to compute the refined average daily attendance. See also

ADA.

REFUNDING BONDS

Bonds issued to pay off bonds already outstanding.

RESERVED FUND BALANCE

The portion of fund equity which is not available for appropriation or which has been legally separated for a specific purposes.

RETIREMENT FUND SYSTEM

A plan whereby a fund of money, built up through contributions from participants and other sources, is used to make regular

payments to those who retire from service in the educational system by reason of age, disability, or length of service.

REVENUE

The yield of taxes, tuition, interest earnings, and other monetary resources that the District collects and receives into the

treasury for public use. For those revenues which are recorded on the accrual basis, this term designates additions to assets

which (a) do not increase any liability; (b) do not represent the recovery of an expenditure; (c) do not represent contributions of

fund capital in enterprise and internal service funds. The same definition applies to those cases where revenue are recorded on

the modified accrual or cash basis, except that additions would be partially or entirely to cash. See Receipts, Reveue.

REVENUE BONDS

Bonds of the District which are supported by the revenue generating capacity of primarily athletic gate receipts.

ROLLBACK TAX RATE

A tax rate that exceeds the rollback tax rate will automatically trigger an election to limit school taxes on a date not less than 30

days or more than 90 days after the tax rate is adopted. If the election to limit school taxes is successful, the tax rate the district

may impose for the current year is limited to the calculated rollback tax rate.

SCHOOL

A division of the school system consisting of a group of students composed of one or more teachers to give instruction of a

defined type, and housed in a school plant of one or more buildings. More than one school may be housed in one school plant,

as is the case when the elementary and secondary programs are housed in the same school plant.

SCHOOL, ELEMENTARY

A school classified as elementary by State and local practice and composed of any span of grades not above grade eight. In this

handbook this term includes kindergartens and nursery schools if they are under the control of the local board of education.

SCHOOL, MIDDLE SCHOOL

A separately organized secondary school intermediate between elementary and senior high school.

SCHOOL, SENIOR HIGH

A school offering the final years of high school work necessary for graduation; invariably preceding by a middle school in the

same system.

SCHOOL, SUMMER

The name applied to the school session carried on during the period between the end of the regular school term and the

beginning of the next regular school term.


178

SCHOOL PLANT

The site, buildings, and equipment constituting the physical facilities used by a single school or by two or more schools sharing

the use of common facilities.

SCHOOL SITE

The land and all improvements to the site, other than structure, such as grading, drainage, drives, parking areas, walks,

plantings, play courts, and play fields.

SERlAL BONDS

Bonds whose principal is to be repaid in periodic installments over the life of the issue.

SPECIAL REVENUE FUND

A governmental fund type with budgetary control, used to account for the proceeds of specific revenue sources, other than

expendable trusts or for major capital projects, that are legally restricted to expenditures for specified purposes.

STUDENT-BODY ACTIVITIES

Direct and personal services for public school pupils, such as interscholastic athletics, entertainments, publications, clubs, band,

and orchestra, that are managed or operated by the student body under the guidance and direction of an adult, and are not part

of the regular instructional program.

SUCCESSOR-IN-INTEREST

The governing board of each county education district (CED), prior to August 31, 1993, designated a governmental entity or an

officer of a governmental entity located within the boundaries of the CED as the successor-in-interest to the assets, liabilities,

and records of the CED. The successor-in-interest primarily is responsible to collect the delinquent taxes and pay any just

debts of the CED during the first five-year period subsequent to September 1, 1993.

SURETY BOND

A written promise to pay damages or to indemnify against losses caused by the party or parties named in the document, through

nonperformance or through defalcation; for example, a surety bond given by a contractor or by an official handling cash or

securities.

TAX ANTICIPATION NOTES

Notes (sometimes called "warrants") issued in anticipation of collection of taxes, usually retireable only from tax collections,

and frequently only from the tax collections anticipated with their issuance. The proceeds of tax anticipation notes or warrants

are treated as current loans if paid back from the tax collections anticipated with the issuance of the notes.

TAX BASE

The total value of all real, personal and mineral property in the District as of January 1st of each year, as certified by the

County Appraisal Board. The tax base represents net value after all exemptions.

TAXES

Compulsory charges levied by a governmental unit for the purpose of financing services performed for the common benefit.

The term includes licenses and permits. It does not include special assessments.

TAX RATE

Total tax rate is set by the Board of Trustees and is made up of two components: maintenance and operating and debt service

rates. It is the amount levied for each $100 of assessed valuation.


179

TAX RATE LIMITATION

A school may not impose a maintenance and operation tax rate that exceeds $1.50 per $100 valuation of taxable property. New

debt approved after April 1, 1991, and issued after September 1, 1992, is limited to an additional $.50. The total maintenance

and operation and debt tax rate is limited to $2.00. Old debt approved on or before April 1, 1991, and issued before September

1, 1992, is exempt from the $2.00 limit.

TAX ROLL

The official list showing the amount of taxes levied against each taxpayer or property.

TEACHER

A person employed to instruct pupils or students. This term is not applied to principals, librarians or other instructional or non-

instructional support personnel.

TERM BONDS

Bonds of the same issue, usually maturing all at one time, ordinarily to be retired from sinking funds.

TEXTBOOKS

Books obtained primarily for use in certain classes, grades, or other particular student groups rather than for general school use.

UNDESIGNATED FUND BALANCE

For budget purposes, the undesignated fund balance is that portion of fund equity that is currently available for allocation.

USER CHARGES

The payment of a fee for direct receipt of a public service such as data processing services by the department benefiting from

the service.

WADA

To treat school districts fairly in funding, a Weighted Average Daily Attendance (WADA) is used to measure the extend

students are participating in special programs. The concept of WADA in effect converts all of a school district’s students with

their different weights to a calculated number of regular students required to raise the same amount of revenue. The greater the

number of students eligible for special entitlements, the greater a school district’s WADA will be.

WEALTH EQUILIZATION TRANSFER

The amount budgeted by districts for the cost of reducing their property wealth to the required equalization wealth level.

Sometimes referred to as Robin Hood Funds.

WEALTH PER STUDENT

"Wealth per student" means the taxable value of property, as determined under Section 1 1.86, Texas Education Code, divided

by the number of students in weighted average daily attendance.


180
