La Porte Independent School District...The 2015-2016 budget includes the following assumptions:...

Every Student's Success is our # 1 Priority

La Porte Independent School District

2015-2016 ADOPTED BUDGET

1002 San Jacinto St.

La Porte, Texas 77571

Linda Wadleigh, Deputy SuperintendentMike Clausen, Deputy Superintendent

Rhonda Cumbie, Chief Financial Officer

Lois Rogerson, Trustee

2015-2016

Charlcya Wheeler, Secretary

Phillip Hoot, Trustee

Lloyd W. Graham, Superintendent of Schools

Board of Trustees

Lee Wallace, PresidentDee Anne Thomson, Vice President

Kathy Green, Trustee

La Porte Independent School DistrictLa Porte, Texas

Adopted Budget

(July 1, 2015 to June 30, 2016)

David Janda, Trustee

Introductory Section

The following document represents the financial plan for La Porte

Independent School District for the 2015-2016 fiscal year. The budgets for

the general fund, the food service fund, and the debt service fund must be

included in the official district budget. These budgets must be prepared and

approved at least at the fund and function levels to comply with the state's

legal level of control mandates. This budget provides the financial resources

necessary to offer a competitive compensation package to our employees,

maintain our existing facilities, and provide the funds necessary to support

our twelve existing campuses.

1

The 2015-2016 budget includes the following assumptions:

Maintenance & Operations 1.040$

Debt Service 0.410

Total Rate 1.450$

Assumes 100% collection to include delinquency and penalty and interest

HCAD's Estimated Taxable Value for 2015: 7,718,093,777$ Chambers County Estimated Taxable Value for 2015: 640,360$

Total Estimated Taxable Value 7,718,734,137$

Projected enrollment 7,657

Projected Average Daily Attendance 7,129

Projected Weighted Average Daily Attendance 9,312

Personnel / PayrollGeneral Pay Increase

Recapture cost

Financial Information www.lpisd.org

Audit ReportsCheck Registers

Tax Rate Information

The minimum hiring hourly rate will increase to $11.20 on the paraprofessional scale and maintain

$9.75 on the manual trades. All scales will move up except pay grade one on the manual trades

scale which increased last year by $1.48 which is in line with the market for that pay grade.

The budget anticipates staff that have met expectations and have 1 year of TRS service with La

Porte ISD will receive a general pay increase of 4% ($2.032 million).

Budget Documents

2015-2016


Executive Summary

Tax rate as recommended

Local Revenue is reflected net of $25,164,065 for estimated

recapture costs (Option 3) for the 2015-16 school year.

Additional Professional Staff

Continue staff development for teachers available four days before start of contract.

Continue attendance incentive for bus drivers $250 per semester as well as move them up a pay

grade to 4.

Add additional staff to include 16.5 Interventionist (1.5 at each Elementary to add to the .5 that is

currently there, 2 each at Junior Highs and Baker); 1 additional teacher LPHS, 1 additional teacher

DeWalt, 1 PPCD teacher at Bayshore Elementary, 1 LSSP/Autism Specialist District Wide; 1

Systems Admin District Wide; 1 Webmaster District Wide; reduce 1 ELA Instructional Coach, 1

Math Instructional Coach, and 1 communications specialist

The starting teacher salary will increase to $51,600 which is $1,200 increase over 2014-15.

TASB did a salary study which has been incorporated into the compensation plan. The district

chose to do a hybrid between TASB recommendations and the current compensation plan.

2

http://www.lpisd.org/

State law states the budget must be prepared by June 19 and adopted by June 30.S M T W Th F S La Porte Independent School District has a fiscal year of July 1 to June 30.

1 2 3

4 5 6 7 8 9 10

11 12 13 14 15 16 17

18 19 20 21 22 23 24 Date Area of Responsibility Activity

25 26 27 28 29 30 31 2/6/2015 Cabinet, Principals, Directors Superintendents Staff Meeting

2/6/2015 Cabinet, Principals, Directors Development of Planning Assumptions

2/6/2015 Cabinet, Principals, Directors Budget Process & GuidelinesS M T W Th F S 2/6/2015 Cabinet, Principals, Directors Student Enrollment Projections

1 2 3 4 5 6 7 2/6/2015 Cabinet, Principals, Directors Staffing/Positions Guidelines

8 9 10 11 12 13 14 2/13/2015 Budget Managers Mandatory Budget Training15 16 17 18 19 20 21 2/17/2015 Budget Managers Mandatory Budget Training

22 23 24 25 26 27 28 3/13/2015 Budget Managers Campus/Departmental Budgets data entrymust be done

3/23/2015 Budget Managers Campus/Department signed Budget

due to Business OfficeS M T W Th F S 3/23/2015 Cabinet Budget Review, Enrollment Trends,

1 2 3 4 5 6 7 Historical Financial Data

8 9 10 11 12 13 14 3/30/2015 Cabinet Revenue, Expenditure, and15 16 17 18 19 20 21 Fund Balance Projections

22 23 24 25 26 27 28 4/14/2015 School Board/Administration Board Workshop-Discussion and Review of 29 30 31 Budget Assumptions

4/25/2015 Chief Appraiser Chief Appraiser certifies estimates of

taxable values

S M T W Th F S 5/12/2015 School Board/Administration Board Meeting-Discussion and Review of

1 2 3 4 Budget Assumptions

5 6 7 8 9 10 11 5/19/2015 School Board/Administration Board Workshop-Discussion and Review of

12 13 14 15 16 17 18 Overall Proposed Budget

19 20 21 22 23 24 25

26 27 28 29 30 5/28/2015 Chief Financial Officer Notice of Budget Adoption published in

Bay Area Observer

(publish 6/4/15)

S M T W Th F S 6/16/2015 School Board/Administration Board Workshop-Public Hearing on

1 2 Proposed Budget, Budget Adoption, 3 4 5 6 7 8 9 Tax rate adoption September/October

10 11 12 13 14 15 16

17 18 19 20 21 22 23

24 25 26 27 28 29 30

31 Note: Calendars are highlighted for board meeting/workshops.

S M T W Th F S

1 2 3 4 5 6

7 8 9 10 11 12 13

14 15 16 17 18 19 20

21 22 23 24 25 26 27

28 29 30

La Porte Independent School DistrictBudget and Tax Rate Planning and Adoption Calendar

Fiscal Year 2015-2016

January 2015

February

2015

February 2015

June

2015

June 2015

March

2015March 2015

April

2015April 2015

May 2015

May 2015

3

1. Increase the percentage of all students and student subgroups in grades 3-11 who meet

the STAAR/TAKS passing standard to 90%

2. Increase the percentage of all students and student subgroups in grades 3-11 who

achieve STAAR/TAKS Level III Advanced/Commended performance to 30%.

3. Increase both the number of students and the achievement results in all student groups to

exceed the state average on college readiness indicator such as ACT, SAT, and PSAT.

4. Increase both the number of students in 9th-12th grade receiving credit for Advanced

Courses or Dual Enrollment to 30%.

5. Increase the high school completion rate of all student groups to 99%.

6. Continue comprehensive implementation of TEKS Resource System (District curriculum).

7. Increase positive participation in the district wide performing and visual arts programs.

8. Promote college and career readiness for all students.

9. Implement a comprehensive Gifted and Talented program that provides an enriched

educational experience for GT students.

10. Improve effectiveness of supplemental programs funded through special revenues (i.e.

Title, Federal, State Compensatory Education) as determined by TEA accountability

processes and local program evaluations.

11. Develop and implement a plan for the effective use of technology in the instructional

environment.

12. Integrate the Technology Applications TEKS into the core curriculum as evidenced by all

students incorporating technology projects in each core area annually.

1. Revise and implement a plan to improve district management of crisis situations.

2. Improve the safety and security of district facilities as evidenced by 100% correction rate

of all documented critical discrepancies identified on Safety and Security Audits.

3. Increase the safety and security of students utilizing district transportation as evidenced by

a 10% reduction of transportation incident reports per year.

4. Reduce campus reported gang activities by 25% each year.

5. Reduce the number of drug related offenses by 10% per year.

6. Reduce the incidents of bullying by 10% per year.

7. Conduct a semi-annual review of discipline data to assess equity in DAEP placements and

consistency in discipline reporting and implementation of consequences. Develop an

improvement plan if needed.

8. Improve the safety and security of students by reporting all cases of suspected child abuse

as required by TEC 38.0041.

9. Increase awareness of the needs of students with food allergies.

1. La Porte Independent School District will attract, develop, and retain excellent staff in response to

the district's needs.

2. Remain externally competitive with respect to employee salaries and sensitive to internal equity.

Board Goal # 2

La Porte Independent School DistrictBoard Goals and District Performance Objectives

Budget 2015-2016

Board Goal #1

Increase achievement and success for every student through rigorous,

broad-based academic programs and expanded opportunities.

Provide a safe, secure and disciplined learning environment.

Board Goal # 3

Attract, develop, and retain excellent staff.

4

La Porte Independent School DistrictBoard Goals and District Performance Objectives

Budget 2015-2016

Board Goal #1

1. Increase community involvement in the district.

2. Improve district web site to allow easier access to information by parents, educators, community

members, job seekers, and potential residents.

3. Increase parent communication to promote awareness of and involvement in our schools.

4. Promote La Porte ISD to prospective residents and those in other communities.

1. Implement a transportation fleet replacement and preventive maintenance program.

2. Change training from annually to monthly in the areas of transportation safety and driving

skills.

3. Develop and implement a plan to adequately staff the transportation department.

4. Provide additional measures to increase safety and security for students and drivers.

5. Continue to replace kitchen equipment as needed.

6. Implement plan to recruit kitchen staff to fill vacancies.

7. Continue to implement Health, Hunger-Free Kids Act 2010 Regulations.

8. Increase efficiency and effectiveness of maintenance and custodial services.

9. Investigate adequate ratio of custodial staff to building square footage.

10. Development and implementation of procedures and training for scanning into efinance

source documents.

11. Improve district efficiency through the expanded use of electronic payments to vendors.

12. Professional staff will demonstrate required technology competencies as measured by

100% mastery of the SBEC Technology Applications Standards and district teacher

productivity software.

13. Improve and increase technical support of both academic and business

processes/functions.

14. Support and improve infrastructure to meet the academic and business needs of the

district as approved in the 2014 bond program.

Ensure and demonstrate efficient and effective use of district resources.

Board Goal # 4

Promote family engagement and active involvement of the community in

the education of our students.

Board Goal # 5

5

State Federal

Total Local Program ProgramDescription Revenue Sources Revenue RevenueGeneral Fund 88,865,165$ 81,816,659$ 5,993,506$ 1,055,000$ Debt Service Fund 31,864,185 31,864,185 Special Revenue Funds 7,670,515 1,502,500 23,000 6,145,015 Capital Projects Fund 120,100,000 120,100,000 Total Revenue 248,499,865$ 235,283,344$ 6,016,506$ 7,200,015$


The following presents a comparison of revenue for all Governmental Funds. Governmental

Funds include the General, Special Revenue, Debt Service, and Capital Projects Funds. Most

of the District's basic services are included in Governmental Funds.

Total Governmental Funds Revenue - Budget FY 2016

Governmental Funds Revenue

2015-2016

General Fund36%

Debt Service Fund…

Special Revenue Funds

3%

Capital Projects Fund48%

Governmental Funds RevenueFY 2016

Local Sources78%

State Program Revenue

20%

Federal Program Revenue

2%

Governmental Funds Revenue by SourceFY 2016

6

Total General Debt Service Special CapitalDescription Expenditures Fund Fund Revenue Funds Projects FundsInstr & Related Svcs 42,469,981$ 39,278,023$ -$ 3,191,958$ -$ Instr & Sch Leadership 7,442,551 7,015,494 427,057 Student Support 11,220,113 6,668,543 4,551,570 Administration 3,129,622 3,129,622 Maintenance & Oper 8,022,467 8,022,467 Security & Technology 2,078,539 2,078,539 Debt Service 22,466,603 22,466,603 Capital Projects 150,403,867 150,403,867 Intergovernmental 27,348,260 27,272,260 76,000

274,582,003$ 93,464,948$ 22,466,603$ 8,246,585$ 150,403,867$

Total Governmental Funds Expenditures - Budget FY 2016

General Fund expenditures dominate Governmental Fund activities. However, since the district has a continuing

need to fund capital projects and/or capital replacements, the Capital Projects Fund has a major impact on

expenditures. New facilities and renovations are funded through taxpayer authorized bond issues that are

managed through the Capital Project Funds.


Governmental Funds Expenditures

2015-2016

Instr & Related Svcs15%

Instr & Sch Leadership

3%

Student Support4%

Administration1%

Maintenance & Oper3%

Security & Technology

1%

Debt Service8%

Capital Projects55% Intergovernmental

10%

Governmental Funds Expenditures by FunctionFY 2016

General Fund34%

Debt Service Fund8%

Special Revenue Fund3%

Capital Projects Fund55%

Governmental Funds ExpendituresFY 2016

7

The District has an undesignated fund balance projection of $23.2 million. This is equal to approximately 4

months operating expenditures net of recapture and represents adequate undesignated reserves to meet the

challenges it could face given unfavorable market conditions or during an active hurricane season. The district

is currently in an increasing tax base and stable enrollment environment and will continue to try to make

decisions to protect an adequate fund balance in the future.

2015-2016


General Fund - Projected Fund Balance

$-

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

$35,000,000

$40,000,000

2012 2013 2014 2015 (Projected)2016 (Projected)

General Fund - Fund BalanceFive Year History

($1,000's)

Unassigned Non-Spendable Restricted Committed Assigned

8

Campus

2015/2016

Projected

Enrollment

2014/2015

Enrollment

as of

2/2/2015

2013/2014

Actual

Enrollment

2012/2013

Actual

Enrollment

2011/2012

Actual

Enrollment

2010/2011

Actual

Enrollment

2009/2010

Actual

Enrollment

2008/2009

Actual

Enrollment

2007/2008

Actual

Enrollment

2006/2007

Actual

Enrollment

2005/2006

Actual

Enrollment

2004/2005

Actual

Enrollment

2003/2004

Actual

Enrollment

La Porte HS 2198 2114 2,190 2,168 2,109 2,183 2,192 2,195 2,277 2,233 2,277 2,208 2,252 DeWalt HS 60 59 63 56 70 67 77 86 69 86 88 84 86 La Porte JH 537 557 555 536 560 553 535 594 622 620 624 631 641 Lomax JH 606 629 608 611 635 581 578 612 563 531 551 528 526

Baker 6th Grade 566 566 532 625 550 608 579 559 586 611 538 570 585

Secondary Total 3967 3925 3,948 3,996 3,924 3,992 3,961 4,046 4,117 4,081 4,078 4,021 4,090

Bayshore 508 508 530 577 543 532 340 375 453 397 482 446 511 College Park 500 512 461 462 479 474 493 503 478 761 746 636 587

Heritage 553 553 599 610 633 647 698 636 539 N/A N/A N/A N/ALa Porte 493 493 488 502 530 522 588 579 558 650 638 660 635 Lomax 533 545 517 519 540 534 591 583 594 600 571 585 610 Reid 490 498 483 484 497 515 537 534 553 550 522 541 550

Rizzuto 601 611 586 579 593 585 610 638 635 754 765 724 695

Elementary Total 3678 3720 3,664 3,733 3,815 3,809 3,857 3,848 3,810 3,712 3,724 3,592 3,588

District Total 7645 7645 7,612 7,729 7,739 7,801 7,818 7,894 7,927 7,793 7,802 7,613 7,678

Student Increase Over Prior Year 0 33 (117) (10) (62) (17) (76) (33) 134 (9) 189 (65) (73)


Student Enrollment

2015-2016

-

1,000

2,000

3,000

4,000

5,000

6,000

7,000

8,000

9,000

2015Proposed

2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004

Enrollment2003-2014

Elementary Junior High High School Total

9

2014-15 Debt Food 2015-16 2014-15 2015-16

Total for Major General Service Service Total for Major Projection Projection

Fund Groups Fund Fund Fund Fund Groups Per Student Per Student

Local Revenue 105,643,329$ 81,816,659$ 31,864,185$ 1,502,500$ 115,183,344$ 13,797$ 15,043$

State Revenue 6,033,487 5,993,506 - 23,000 6,016,506 788 786

Federal Revenue 3,203,097 1,055,000 - 2,450,000 3,505,000 418 458

TOTAL REVENUES 114,879,913 88,865,165 31,864,185 3,975,500 124,704,850 15,003 16,286

Instruction:

Instruction 35,391,323 37,963,877 - - 37,963,877 4,622 4,958

Instrctn'l Resources & Media 451,624 516,471 - - 516,471 59 67

Staff Development 710,807 797,675 - - 797,675 93 104

Total - Instructional Expenditures 36,553,754 39,278,023 - - 39,278,023 4,774 5,130

Instructional Support:

Instructional Administration 1,250,207 1,374,553 - - 1,374,553 163 180

Campus Administration 4,017,411 4,196,272 - - 4,196,272 525 548

Guidance & Counseling 2,071,372 2,144,623 - - 2,144,623 271 280

Social Work Services 207,871 212,682 - - 212,682 27 28

Health Services 782,849 815,501 - - 815,501 102 107

Cocurricular Activities 1,326,791 1,444,669 - - 1,444,669 173 189

Community Services 68,981 63,208 - - 63,208 9 8

Total - Instructional Support 9,725,482 10,251,508 - - 10,251,508 1,270 1,339

Administrative:

General Administration 2,908,852 3,129,622 - - 3,129,622 380 409

Total - Administration 2,908,852 3,129,622 - - 3,129,622 380 409

Operations:

Student Transportation 3,288,960 3,432,529 - - 3,432,529 430 448

Food Service 3,836,320 - - 4,490,970 4,490,970 501 587

Plant Maintenance & Operations 7,641,493 8,022,467 - 60,600 8,083,067 998 1,056

Security Services 527,735 571,919 - - 571,919 69 75

Data Processing 1,308,172 1,506,620 - - 1,506,620 171 197

Total - Operational Expenditures 16,602,680 13,533,535 - 4,551,570 18,085,105 2,168 2,362

Other Resources & Uses of Funds

Debt Services 29,202,718 - 22,466,603 - 22,466,603 3,814 2,934

Contracted Instructional Services 20,877,322 25,164,065 25,164,065 2,727 3,286

Shared Service Arrangements 82 2,765 2,765

Juvenile Justice Alt Ed 19,800 19,800 19,800

Payments to Tax Increment Fund 1,407,986 1,235,630 1,235,630

Tax Appraisal & Collection 788,330 850,000 850,000

Total - Other Resources & Uses of Funds 52,296,238 27,272,260 22,466,603 - 49,738,863 6,830 6,496

TOTAL EXPENDITURES, OTHER

RESOURCES/USES OF FUNDS 118,087,006 93,464,948 22,466,603 4,551,570 120,483,121 15,422 15,735

Impact on Fund Balance (3,207,093) (4,599,783) 9,397,582 (576,070) 4,221,729

Fund Balance - Beginning 41,505,283 27,772,237 10,118,250 1,766,645 39,657,132

Fund Balance - Ending 38,298,190$ 23,172,454$ 19,515,832$ 1,190,575$ 43,878,861$

Estimated Students in Enrollment 7,657 7,657

La Porte Independent School DistrictCombined Statement of Revenues, Expenditures and Changes in Fund Balance

Summary of 2015-16 Adopted Budget

10

Section I - General Fund

11

GENERAL FUND

The general fund is the District's primary operating fund. It accounts for all financial

transactions not properly included in other funds. The principal sources of revenue include

local property taxes and state aid. Expenditures include all costs associated with the daily

operations of the District except for specific programs funded by the federal or state

government, food service, debt service, and capital projects. The fund balance of the general

fund is controlled by and retained for the use of the local education agency. The general fund

utilizes the modified accrual basis of accounting. The local governing body has wide

discretion in the use of funds as provided by law.

12

2013-2014 2015-2016 Delta toActual Amended Estimated Adopted 2014-2015

Budget Actual Budget Est ActualCodes Revenues:

5700 Local Revenue 69,958,004$ 72,800,064$ 74,959,497$ 81,816,659$ 6,857,162$ 5800 State Revenue 5,376,477 6,259,792 6,010,316 5,993,506 (16,810) 5900 Federal Revenue 1,284,878 1,150,000 983,266 1,055,000 71,734

Total Revenues 76,619,359 80,209,856 81,953,079 88,865,165 6,912,086

Expenditures:Operating

11 Instruction 34,035,721 35,521,561 35,391,323 37,963,877 2,572,554 12 Instrctn'l Resources & Media 397,925 511,998 451,624 516,471 64,847 13 Staff Development 440,843 845,437 710,807 797,675 86,868 21 Instructional Administration 1,140,458 1,210,906 1,250,207 1,374,553 124,346 23 Campus Administration 3,885,109 4,144,520 4,017,411 4,196,272 178,861 31 Guidance & Counseling 1,984,179 2,060,575 2,071,372 2,144,623 73,251 32 Social Work Services 194,303 205,673 207,871 212,682 4,811 33 Health Services 721,546 774,268 782,849 815,501 32,652 34 Student Transportation 2,883,581 3,227,841 3,288,960 3,432,529 143,569 36 Cocurricular Activities 1,257,448 1,386,314 1,326,791 1,444,669 117,878 41 General Administration 2,817,984 3,122,617 2,908,852 3,129,622 220,770 51 Plant Maint & Operations 7,704,953 7,842,204 7,590,399 8,022,467 432,068 52 Security Services 533,664 583,960 527,735 571,919 44,184 53 Data Processing 1,243,579 1,391,612 1,308,172 1,506,620 198,448 61 Community Services 52,840 62,981 68,981 63,208 (5,773)

Intergovernmental91 Contracted Instructional Services

Between Public Schools 17,754,454 20,414,636 20,877,322 25,164,065 4,286,743 93 Shared Service Agreement 14,633 82 82 2,765 2,683 95 Juvenile Justice Alt Ed 19,620 19,800 19,800 19,800 - 97 Payments to Tax Increment Fund 1,253,630 950,000 1,407,986 1,235,630 (172,356) 99 Tax Appraisal & Collection 661,254 795,000 788,330 850,000 61,670

Total Expenditures 78,997,724 85,071,985 84,996,874 93,464,948 8,468,074

Other Financing Sources (Uses)7915 Transfers in - - - - - 8911 Transfers out - - - - -

7080 Total Other Financing Sources (Uses) - - - -

1200 Impact on Fund Balance (2,378,365) (4,862,129) (3,043,795) (4,599,783) (1,555,988)

0100 Fund Balance - Beginning 199 33,194,397 30,816,032 30,816,032 27,772,237 (3,043,795)

3000 Fund Balance - Ending 6/30 30,816,032$ 25,953,903$ 27,772,237$ 23,172,454$ (4,599,783)$

La Porte ISD

2014-2015

GENERAL FUND - SUMMARY

2015-16 Adopted Budget

Combined Statement of Revenues, Expenditures and Changes in Fund Balance

13

2013-2014 2015-2016Actual Amended Estimated Adopted

Budget Actual Budget

Tax Rate $1.04 $1.04

Taxable Values 6,735,319,506$ 7,718,093,778$

LOCAL REVENUES:Property Taxes, Current Year 67,778,656$ 70,076,884$ 72,420,922$ 79,115,493$

Property Taxes, Previous Years 448,551 400,000 400,000 350,000

(17,754,454) (20,414,636) (20,877,322) (25,164,065)

Net Local M&O Revenue 50,472,753 50,062,248 51,943,600 54,301,428

Penalties, Interest & Other Taxes 318,222 200,000 302,080 200,000

Tuition & Fees 36,253 24,000 23,152 15,000

Investment Earnings 86,724 100,000 69,874 70,000

Miscellaneous Local Revenue 1,182,669 1,887,180 1,624,214 1,944,166

Athletic Revenues 106,928 112,000 119,255 122,000

Total Local Revenue 52,203,549$ 52,385,428$ 54,082,175$ 56,652,594$

STATE REVENUESAvailable School Fund Entitlement 1,848,677 1,840,809 1,840,809 2,027,074

Foundation School Fund 768,085 1,250,682 1,250,682 767,225

Miscellaneous State Revenue 17,014 - 14,017 -

TRS On Behalf Payments 2,742,701 3,168,301 2,904,808 3,199,207

High School Allotment - - -

State Revenue - Other than TEA - - - -

Total State Revenue 5,376,477$ 6,259,792$ 6,010,316$ 5,993,506$

FEDERAL REVENUESROTC Reimbursement Revenues - -

SHARS Revenue 1,134,619 1,000,000 924,597 1,000,000

Other Federal Revenues 150,259 150,000 58,669 55,000

Total Federal Revenue 1,284,878$ 1,150,000$ 983,266$ 1,055,000$

TOTAL ALL REVENUES 58,864,904$ 59,795,220$ 61,075,757$ 63,701,100$

Estimated

2013 2014 2015

Major Property Category Taxable Value Taxable Value Taxable Value

Residential & Rural Improved 1,068,900,474$ 1,123,438,734$ 1,276,151,310$

Apartments 79,212,518 83,078,089 93,258,774

Commercial 934,527,933 996,554,824 1,175,014,516

Vacant Land 219,919,351 218,489,311 206,680,555

Industrial 2,641,259,193 2,813,178,141 3,142,358,662

Utility 112,356,007 109,769,807 119,297,360

Commercial Personal 504,708,065 511,330,334 556,058,063

Industrial Personal 1,169,790,772 1,176,761,758 1,145,261,775

All Other Property 4,645,193 4,645,193 4,012,763

Projected Taxable Value 6,735,319,506$ 7,037,246,191$ 7,718,093,778$

2014-2015Delta to

La Porte Independent School DistrictGeneral Fund Tax Rate and Revenue Summary

Net of Recapture Costs

Certified Estimated Taxable Property Value

$0.00

$680,847,587

2,625,343$

71,734$

(3,669)

75,403

-

(483,457)

186,265

(16,810)$

-

294,399

(14,017)

2,357,828

2,570,419$

2,745

319,952

126

(8,152)

(102,080)

Less: Recapture Costs

Est Actual

6,694,571$

(50,000)

$1.04

(4,286,743)

7,037,246,191$

14


Budget Actual Budget Est Actual

Revenues:5700 Local Revenue 69,958,004$ 72,800,064$ 74,959,497$ 81,816,659$ 6,857,162$ 5800 State Revenue 5,376,477 6,259,792 6,010,316 5,993,506 (16,810) 5900 Federal Revenue 1,284,878 1,150,000 983,266 1,055,000 71,734

Total Revenues 76,619,359 80,209,856 81,953,079 88,865,165 6,912,086

Expenditures:Operating

6100 Payroll Costs 32,853,620 34,182,504 34,111,415 36,543,281 2,431,866 6200 Professional/Contracted Serv 511,205 394,670 368,437 494,264 125,827 6300 Supplies & Materials 553,911 834,340 808,409 822,169 13,760 6400 Other Operating Costs 116,985 110,047 103,062 104,163 1,101 6600 C/O Furn, Equip & Software - - - - - 11 Instruction 34,035,721 35,521,561 35,391,323 37,963,877 2,572,554

6100 Payroll Costs 337,895 412,083 361,083 432,966 71,883 6200 Professional/Contracted Serv - 200 90 1,100 1,010 6300 Supplies & Materials 58,900 98,215 88,951 82,005 (6,946) 6400 Other Operating Costs 1,130 1,500 1,500 400 (1,100) 12 Instrctn'l Resources & Media 397,925 511,998 451,624 516,471 64,847

6100 Payroll Costs 333,981 650,130 551,360 629,635 78,275 6200 Professional/Contracted Serv 30,418 37,129 19,826 23,816 3,990 6300 Supplies & Materials 4,371 23,317 9,878 17,629 7,751 6400 Other Operating Costs 72,073 134,861 129,743 126,595 (3,148) 13 Staff Development 440,843 845,437 710,807 797,675 86,868

6100 Payroll Costs 1,071,779 1,125,245 1,178,665 1,294,436 115,771 6200 Professional/Contracted Serv 24,462 25,856 14,178 24,531 10,353 6300 Supplies & Materials 13,954 14,563 14,153 15,710 1,557 6400 Other Operating Costs 30,263 45,242 43,211 39,876 (3,335) 21 Instructional Administration 1,140,458 1,210,906 1,250,207 1,374,553 124,346

6100 Payroll Costs 3,806,484 4,028,927 3,922,214 4,079,103 156,889 6200 Professional/Contracted Serv 11,397 675 629 4,857 4,228 6300 Supplies & Materials 21,008 29,772 23,380 29,145 5,765 6400 Other Operating Costs 46,220 85,146 71,188 83,167 11,979 6600 C/O Furn, Equip & Software - - - - - 23 Campus Administration 3,885,109 4,144,520 4,017,411 4,196,272 178,861

6100 Payroll Costs 1,863,569 1,923,913 1,960,537 2,040,918 80,381 6200 Professional/Contracted Serv 14,988 5,300 5,000 6,600 1,600 6300 Supplies & Materials 97,558 115,993 90,780 83,096 (7,684) 6400 Other Operating Costs 8,064 15,369 15,055 14,009 (1,046) 31 Guidance & Counseling 1,984,179 2,060,575 2,071,372 2,144,623 73,251

2014-2015



GENERAL FUND - DETAILED BUDGET BY FUNCTION / OBJECT

15



2014-2015


6100 Payroll Costs 96,270 100,468 103,343 107,477 4,134 6200 Professional/Contracted Serv 96,511 101,055 101,055 101,055 - 6300 Supplies & Materials 348 3,075 1,873 2,850 977 6400 Other Operating Costs 1,174 1,075 1,600 1,300 (300) 32 Social Work Services 194,303 205,673 207,871 212,682 4,811

6100 Payroll Costs 708,890 756,465 765,980 796,619 30,639 6200 Professional/Contracted Serv 1,224 3,551 3,463 3,351 (112) 6300 Supplies & Materials 10,810 13,103 12,521 13,381 860 6400 Other Operating Costs 622 1,149 885 2,150 1,265 33 Health Services 721,546 774,268 782,849 815,501 32,652

6100 Payroll Costs 2,405,436 2,628,298 2,724,025 2,832,986 108,961 6200 Professional/Contracted Serv 42,069 68,366 67,651 60,000 (7,651) 6300 Supplies & Materials 505,533 571,677 559,279 580,043 20,764 6400 Other Operating Costs (69,457) (40,500) (61,995) (40,500) 21,495 6600 C/O Furn, Equip & Software - - - - - 34 Student Transportation 2,883,581 3,227,841 3,288,960 3,432,529 143,569

6100 Payroll Costs 807,291 881,708 864,286 935,237 70,951 6200 Professional/Contracted Serv 110,423 134,291 107,028 155,433 48,405 6300 Supplies & Materials 181,512 193,971 188,189 165,588 (22,601) 6400 Other Operating Costs 158,222 171,094 167,288 188,411 21,123 6600 C/O Furn, Equip & Software - 5,250 - - - 36 Cocurricular Activities 1,257,448 1,386,314 1,326,791 1,444,669 117,878

6100 Payroll Costs 2,000,867 2,157,345 1,997,756 2,154,620 156,864 6200 Professional/Contracted Serv 535,010 647,421 586,067 644,889 58,822 6300 Supplies & Materials 39,549 44,090 42,623 38,983 (3,640) 6400 Other Operating Costs 242,558 273,761 282,406 291,130 8,724 6600 C/O Furn, Equip & Software - - - - - 41 General Administration 2,817,984 3,122,617 2,908,852 3,129,622 220,770

6100 Payroll Costs 2,374,688 2,663,939 2,678,132 2,785,257 107,125 6200 Professional/Contracted Serv 2,793,724 2,919,468 2,762,721 2,871,710 108,989 6300 Supplies & Materials 305,470 331,070 328,461 441,400 112,939 6400 Other Operating Costs 2,231,071 1,927,727 1,821,085 1,924,100 103,015 6600 C/O Furn, Equip & Software - - - - - 51 Plant Maint & Operations 7,704,953 7,842,204 7,590,399 8,022,467 432,068

6100 Payroll Costs 81,876 110,906 84,966 88,365 3,399 6200 Professional/Contracted Serv 450,687 470,154 441,769 480,654 38,885 6300 Supplies & Materials 101 1,900 - 1,900 1,900 6400 Other Operating Costs 1,000 1,000 1,000 1,000 - 52 Security Services 533,664 583,960 527,735 571,919 44,184

6100 Payroll Costs 1,195,411 1,258,375 1,264,058 1,351,185 87,127 6200 Professional/Contracted Serv 5,900 50,200 7,494 65,898 58,404 6300 Supplies & Materials 29,917 61,887 18,941 69,337 50,396 6400 Other Operating Costs 12,351 21,150 17,679 20,200 2,521 6600 C/O Furn, Equip & Software - - - - - 53 Data Processing 1,243,579 1,391,612 1,308,172 1,506,620 198,448

16



2014-2015


6100 Payroll Costs - 750 - 1,550 1,550 6200 Professional/Contracted Serv 46,830 56,350 63,337 55,530 (7,807) 6300 Supplies & Materials 3,212 2,508 2,026 2,588 562 6400 Other Operating Costs 2,798 3,373 3,618 3,540 (78) 61 Community Services 52,840 62,981 68,981 63,208 (5,773)

6100 Payroll Costs 49,938,057 52,881,056 52,567,820 56,073,635 3,505,815 6200 Professional/Contracted Serv 4,674,848 4,914,686 4,548,745 4,993,688 444,943 6300 Supplies & Materials 1,826,154 2,339,481 2,189,464 2,365,824 176,360 6400 Other Operating Costs 2,855,074 2,751,994 2,597,325 2,759,541 162,216 6600 Capital Outlay - - - - -

Total Operating Expenditures 59,294,133 62,887,217 61,903,354 66,192,688 4,289,334

Intergovernmental91 Recapture Costs 17,754,454 20,414,636 20,877,322 25,164,065 4,286,743 93 Shared Service Agreement 14,633 82 82 2,765 2,683 95 Juvenile Justice Alt Ed 19,620 19,800 19,800 19,800 - 97 Payments to Tax Increment Fund 1,253,630 950,000 1,407,986 1,235,630 (172,356) 99 Tax Appraisal & Collection 661,254 795,000 788,330 850,000 61,670

Total Expenditures 78,997,724 85,071,985 84,996,874 93,464,948 8,468,074

Other Financing Sources (Uses):7990 Other Sources - - - - - 8990 Other Uses - - - - -

Total Other Sources & Uses - - - - -

Impact on Fund Balance (2,378,365) (4,862,129) (3,043,795) (4,599,783) (1,555,988) Fund Balance - Beginning 199 33,194,397 30,816,032 30,816,032 27,772,237 (3,043,795) Fund Balance - Ending 30,816,032$ 25,953,903$ 27,772,237$ 23,172,454$ (4,599,783)$

17

Section II - Debt Service Fund

18

DEBT SERVICE FUND

The debt service fund accounts for payments of principal, interest, and related fees on the

district's general obligation bonds. A separate bank account must be kept for this fund.

Under Texas law, only these debt service payments can be charged to this fund. Revenue is

received from a designated allocation of the property tax rate.

19


Budget Actual Budget Est ActualI & S Tax Rate: $0.2900 $0.410 $0.0000Taxable Values 6,601,456,565$ $7,718,734,137 * 681,487,946$

REVENUES:

Property Taxes, Current Year 19,167,545$ 28,036,570$ 28,986,391$ 31,644,185$ 2,657,794$ Delinquent Tax Collections 201,578 350,000 193,079 210,000 16,921 Investment Earnings 7,224 25,000 7,971 10,000 2,029

Total Revenues 19,376,347 28,411,570 29,187,440 31,864,185 2,676,745

EXPENDITURES: Bond Principal Payment 8,255,000 17,570,000 17,570,000 10,975,000 (6,595,000) Bond Interest Payment 8,748,929 10,378,397 10,378,396 11,471,603 1,093,207

Bond Fees 4,850 1,267,072 1,254,322 20,000 (1,234,322) Total Expenditures 17,008,779 29,215,469 29,202,718 22,466,603 (6,736,115)

OTHER SOURCES & USES: Other Sources - (81,749,412) (81,749,408) - 81,749,412 Other Uses - 80,390,466 80,390,466 - (80,390,466)

Total Other Sources & Uses - (1,358,947) (1,358,942) - 1,358,947

Impact on Fund Balance 2,367,567 555,047 1,343,664 9,397,582 8,053,917 Fund Balance - Beginning 6,407,019 8,774,586 8,774,586 10,118,250 1,343,664 Fund Balance - Ending 8,774,586$ 9,329,633$ 10,118,250$ 19,515,832$ 9,397,582

Total Debt Principal Due Interest Due Interest DueBonded Indebtedness Outstanding 2015-2016 2015-2016 2016-2017

Unlimited Tax & Refunding Bonds, Series 2008 3,470,000 1,645,000 136,744 73,000 Unlimited Tax Schoolhouse Bonds, Series 2008A 1,965,000 965,000 74,938 38,750

Unlimited Tax Schoolhouse Bonds, Series 2009 25,745,000 1,030,000 1,109,716 1,078,816 Unlimited Tax Schoolhouse Bonds, Series 2010REF 11,705,000 3,035,000 484,856 386,219

Unlimited Tax Schoolhouse Bonds, Series 2010A 5,135,000 685,000 154,063 140,363 Unlimited Tax Schoolhouse Bonds, Series 2010B (BABS) 18,880,000 786,218 786,218

Unlimited Tax Refunding Bonds Series 2012 40,475,000 1,694,350 1,694,350 Unlimited Tax School Building Bonds Series 2014 92,735,000 2,105,000 4,183,125 4,119,975

Unlimited Tax Refunding Bonds Series 2014 5,965,000 1,510,000 201,350 156,050 Unlimited Tax Refunding Bonds Series 2015 67,760,000 2,646,245 2,886,813

Totals 273,835,000$ 10,975,000$ 11,471,604$ 11,360,553$

2014-2015

$0.410$7,037,246,191


Combined Statement of Revenues, Expenditures and Changes in Fund Balance


DEBT SERVICE FUND

20

TotalFYE Principal Outstanding Debt6/30 Amount Interest Requirements

2016 10,975,000 11,471,603 22,446,603

2017 11,635,000 11,360,552 22,995,552

2018 11,240,000 10,920,784 22,160,784

2019 11,435,000 10,410,440 21,845,440

2020 12,135,000 9,956,115 22,091,115

2021 12,330,000 9,416,925 21,746,925

2022 12,555,000 8,860,334 21,415,334

2023 12,810,000 8,265,040 21,075,040

2024 13,095,000 7,660,667 20,755,667

2025 13,615,000 7,033,067 20,648,067

2026 14,125,000 6,462,676 20,587,676

2027 14,600,000 5,856,526 20,456,526

2028 13,270,000 5,269,756 18,539,756

2029 13,725,000 4,755,913 18,480,913

2030 14,195,000 4,254,050 18,449,050

2031 14,695,000 3,682,525 18,377,525

2032 7,170,000 3,146,050 10,316,050

2033 7,460,000 2,859,250 10,319,250

2034 7,765,000 2,560,850 10,325,850

2035 8,125,000 2,250,250 10,375,250

2036 8,540,000 1,844,000 10,384,000

2037 8,980,000 1,417,000 10,397,000

2038 9,440,000 968,000 10,408,000

2039 9,920,000 496,000 10,416,000 Total 273,835,000$ 141,178,374$ 415,013,374


Statement of Outstanding Debt Requirements

$-

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

201

6

2017

2018

201

9

2020

2021

202

2

2023

2024

202

5

202

6

2027

202

8

202

9

2030

2031

203

2

2033

2034

203

5

2036

2037

203

8

203

9

La Porte Independent School DistrictOutstanding Debt Requirements

Interest

Principal

21

Section III - Food Service Fund

22

٭

٭

This fund may have a fund balance not to exceed three months of operations, and fund

balances are to be used exclusively for allowable child nutrition program purposes.

The food service fund is to be used for programs using federal reimbursement revenues

originating from the United States Department of Agriculture (USDA). This fund is

considered a Special Revenue Fund since it meets the following criteria:

User fees are charged to supplement the National School Lunch

Program (NSLP) reimbursement -- i.e., students are charged for the

meals.

FOOD SERVICE FUND(National School Breakfast and Lunch Program)

The general fund subsidizes the food service fund for all unpaid student

accounts as of year end.

23


Revenues: Budget Actual Budget Est Actual5700 Local Revenues 1,666,759$ 1,436,500$ 1,496,392$ 1,502,500$ 6,108$ 5800 State Revenues 23,279 23,000 23,171 23,000 (171) 5900 Federal Revenues 2,336,229 2,333,000 2,219,831 2,450,000 230,169

Total Revenues 4,026,267 3,792,500 3,739,394 3,975,500 236,106

Expenditures:35 Food Service

6100 - Payroll & Benefits 1,721,408 1,875,336 1,717,076 2,052,204 335,128 6200 - Contracted Services 32,710 43,500 31,470 46,500 15,030 6300 - Supplies & Materials 2,007,187 2,209,893 2,064,549 2,338,766 274,217 6400 - Travel & Other Misc 16,011 21,500 15,552 21,500 5,948 6600 - Capital Outlay - 7,673 7,673 32,000 24,327

3,777,316 4,157,902 3,836,320 4,490,970 654,650 51 6200 - Contracted Services 49,437 62,588 51,094 60,600 9,506

Total Expenditures 3,826,753 4,220,490 3,887,414 4,551,570 664,156

7990 Other Resources - - - - - 8990 Other Uses - - - - -

Total Resources & Uses - - - -

Impact on Fund Balance 199,514 (427,990) (148,020) (576,070) (428,050) Fund Balance - Beginning 1,715,151 1,914,665 1,914,665 1,766,645 (148,020) Fund Balance - Ending 1,914,665$ 1,486,675$ 1,766,645$ 1,190,575$ (576,070)$

2014-2015



FOOD SERVICE FUND

24

Section IV - Capital Projects Funds

25

CAPITAL PROJECTS FUNDS

A capital projects fund is a governmental fund that must be used to account, on a project

basis, for projects financed by the proceeds from bond issues, or for capital projects

otherwise mandated to be accounted for in the fund. The Capital Projects Fund utilizes the

modified accrual basis of accounting. Capital Projects Fund budgets do not require annual

Board of Trustees adoption and are typically approved by the governing body on a project-

length basis. However, regardless of the legal requirements, the district includes these funds

as part of the annual financial reports and the Board of Trustees are kept apprised of their

status on a regular basis during the fiscal year.

26

Proj Amended Prior Years 2015-2016 Remaining # Account Description Budget Total Estimated Budget Budget

REVENUES:Earnings from Investments 30,000 96,349 100,000 (166,349)

Bond Proceeds (Net) & Other Revenue 260,000,000 110,000,000 120,000,000 30,000,000

00 TOTAL REVENUES 260,030,000 110,096,349 120,100,000 29,833,651

EXPENDITURES:9C Lomax Elementary Rebuild 23,950,000 2,044,137 21,905,863 -

6D Baker 6th Grade Rebuild 26,987,500 1,471,135 25,516,365 -

5L,5M La Porte High School Rebuild 95,757,953 6,728,829 59,520,000 29,509,124

6C,9G La Porte Junior High, La Porte Elementary 24,250,000 1,970,460 16,529,540 5,750,000

9O,9E Lomax Junior High, College Park Elementary 15,800,000 963,901 14,736,099 100,000

9P,9N, 9B, 9D, 5W Bayshore, Heritage, Reid, Rizzuto, DeWalt 10,137,500 8,170 6,696,000 3,433,330

Y Technology 23,174,000 2,683,729 2,217,400 18,272,871

M Maintenance 24,826,000 2,348,136 2,400,000 20,077,864

T Transportation 5,000,000 1,399,470 500,000 3,100,530

F Fine Arts 4,000,000 380,073 200,000 3,419,927

Contingency 6,147,047 24,016 182,600 5,940,431

TOTAL EXPENDITURES 260,030,000 20,022,056 150,403,867 89,604,077

Balance Forward 90,074,293 59,770,426

UNSPENT PROJECT FUNDS - 90,074,293 59,770,426 -

LA PORTE INDEPENDENT SCHOOL DISTRICT

Statement of Revenues, Expenditures and Unspent Project Funds

CAPITAL PROJECT BUDGETS (FUND 649)


27

Section V - Other Special Revenue Funds

28

OTHER SPECIAL REVENUE FUNDS

Special revenue funds are governmental funds used to account for the proceeds of specific

revenue sources that are legally restricted to expenditures for specified purposes. These

funds utilize the modified accrual basis of accounting. Other special revenue fund budgets

(except for the food service fund) do not require Board of Trustees adoption or approval for

routine budget amendments during the year. However, regardless of the legal requirements,

these budgets are included as managerial level budgets.

29

211 224 225 237 244 255 263 289 410 Total

ESEA IDEA IDEA Communities Voc Ed Title II Title III, LEP

Title I Part B Part B In Basic Part A Language Summer

REVENUES: Part A Formula Preschool Schools Grant Enhancement School

5700 Local Revenues -$ -$ -$ -$ -$ -$ -$ -$ -$

5800 State Revenues - -

5900 Federal Revenues 781,289 1,266,155 28,776 67,200 60,523 216,958 66,514 7,600 1,200,000 3,695,015

Total Revenues 781,289 1,266,155 28,776 67,200 60,523 216,958 66,514 7,600 1,200,000 3,695,015

EXPENDITURES:11 Instruction 781,289 818,355 27,776 67,200 55,523 66,514 500 1,200,000 3,017,157

12 Instrctn'l Resources/Media -

13 Staff Development 13,000 5,000 149,701 7,100 174,801

21 Instructional Administration 17,500 17,500

23 Campus Administration 1,300 67,257 68,557

31 Guidance & Counseling 340,000 340,000

32 Social Work Services -

33 Health Services 1,000 1,000

34 Student Transportation -

35 Food Services -

36 Cocurricular Activities -

41 General Administration -

51 Plant Maintenance -

52 Security -

53 Data Processing -

61 Community Services -

93 Shared Serv Arrangement 76,000 76,000

Total Expenditures 781,289$ 1,266,155$ 28,776$ 67,200$ 60,523$ 216,958$ 66,514$ 7,600$ 1,200,000$ 3,695,015$

LPISD Grant Status Estimated Estimated Estimated Estimated Estimated Estimated Estimated Estimated Estimated

La Porte Independent School DistrictSummary of Revenues & Expenditures - Special Revenue Funds


Textbook

FundAll

30

Appendices

31

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

31

32

33

36

37

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

66

67

68

70

71

72

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96

A B D E F G H

District Name: LA PORTE ISD

County-District No.: 101-916

Run Date: 7/1/2015

Date Prepared:

Template for Estimating Total State Aid - Property of BOSC, Inc. by Omar Garcia, BOSC, Inc.

This template is designed to calculate revenue based on the school finance provisions enacted by the 84th Session of the Texas Legislature

and is based on my current understanding of those provisions and of previous laws.

MY UNDERSTANDING IS ABSOLUTELY SUBJECT TO CHANGE AT ANY TIME.

Funding Elements 2014-15 2015-16Students Data Entry Data EntryRefined ADA (PreK - 12) 7,124.540 7,124.540High School Refined ADA (Grades 9 thru 12 only) 2,075.819 2,075.819Special Education Instructional Arrangement FTEs: Homebound (Code 01) 0.500 0.500 Hospital Class (Code 02) 0.000 0.000 Speech Therapy (Code 00) 8.690 8.690 Resource Room (Code 41,42) 108.360 108.360 S/C Mild/Mod/Severe (Code 43, 44, & 45) 47.140 47.140 Off Home Campus (Codes 91-98) 4.300 4.300 VAC (Code 08) 2.970 2.970 State Schools (Code 30) 0.000 0.000 Nonpublic Contracts 0.000 0.000 Res Care & Treatment (Code 81-89) 3.070 3.070Mainstream ADA 302.600 302.600Career & Technology FTEs 380.760 380.760Advanced Career & Technology FTEs 0.000 0.000Compensatory Ed Enrollment 3,857.830 3,857.830FTEs of Pregnant Students 0.850 0.850Bilingual ADA 609.780 609.780G & T Enrollment 803.000 803.000Public Ed Grant Student ADA 0.000 0.000New Instructional Facility Allotment (NIFA) ADA 0.000

Staff 2014-15 2015-16# of Full-time Employees (excluding admin & teachers, etc) 412.550 424.000# of Part-time Employees (excluding administrators) 127.220 127.220

2013 TAX 2014 TAX

Property Values YEAR YEARState Certified Property Value ("T2" value) 6,809,372,010 7,215,865,803State Certified Property Value ("T8" value) 6,901,696,228 7,327,889,753

Tax Rates and Collections 2014-15 2015-16

M&O Adopted Tax Rate 1.0400 1.0400

M&O Tax Collections @ Adopted M&O Rate 71,654,306 79,465,493

M&O Taxes Attributed to Change in Optional Homestead Exemption 0 0

I&S Adopted Tax Rate 0.4100 0.4100

I&S Tax Collections 29,059,469 31,714,354

Unequalized Collections Used for EDA/IFA Local Share 0 0

Other DataTransportation Allocation 593,749 593,749

Texas School for the Deaf Students 2.0000 1.0000

Texas School for the Blind Students 1.0000 2.0000

Total Tax Levy 88,776,801 112,639,674

Charge for Adv Placement Tests (enter as positive or negative #) 0 0

Charge for Early Child Intervention (enter as positive or negative #) 0 0

Tuition Paid If Less Than 12 Grades 0 0

Bond Payment (not including Qualified School Constr Bnd Payments) 28,425,608 22,446,603

State Aid Reduction for WADA Sold (enter as negative #) 0 0

Supplemental TIF Payment From TEA 0 0

Tax Credit for Tax Code, Chapter 313 Value Limitations 0 0

Other Adjustments for M&O Tax Collections 0 0

Tuition Allotment (42.106) 0 0

2012-13 RPAF Adjustment (if negative, enter as negative #)

LPE Current Foundation School Fund Allocation (see Column U) 1,266,699 0

Foundation School Fund Adjustments to Date (see Column U) (2,290,596) 0

Chapter 41 Data 2014-15 2015-16

Q. Chapter 41 District? - if yes, change to Y y y

Q. First-Time Chapter 41 district? (beginning with 2006-07 or later) n n

Enrollment 7,626 7,673

# of Non-Resident Students Who Are Charged Tuition 0 0

County Appraisal District (CAD) Cost 661,254 661,254

CAD Cost Paid by Partner's, if applicable 0 0

# of Resident Students Being Educated by Another District 0

for which the District is Paying Tuition 0 0

Amount of Tuition Paid per Student 0 0

Chapter 42 Funding Credit Against Recapture (enter as negative #) 0 0

Q. Was the least expensive Option chosen? ($476,500 level) Y Y

Q. Was the least expensive Option chosen? ($319,500 level) Y Y

Effective M&O Tax Rate / Notice Data 2015-16

Projected Collection Rate for Current Levy (98%=.98; 100%=1, etc.) 0.9967

2015 Total Taxable Value 7,718,734,137

Certified Excess 2014 Debt Collections 0

TRE Cents Approved by the District's Voters (enter as .09, .13, etc) 0.0000

38

97

98

99

100

101

102

103

105

112

113

115

116

117

118

119

120

121

122

123

124

125

126

127

128

129

130

131

132

133

135

136

137

138

139

140

141

142

143144

145

A B D E F G H

Data Automatically Loaded 2014-15 2015-16

M&O Compressed Rate 1.0000 1.0000

Highest Grade Taught 12 12

Square Miles 56 56

Miles From Nearest HS 0 0

Unadjusted Cost of Education Index 1.150 1.150

2005-06 M&O Adopted Tax Rate

2008-09 WADA

2009-10 Transportation Allotment

2009-10 New Instructional Facilities Allotment (NIFA)

2010-11 Adopted M&O Tax Rate

2010-11 Total Refined ADA

2010-11 Adjusted Total Refined ADA

2010-11 I&S Tax Collections

2010-11 EDA Local Share

2010-11 IFA Local Share for Bonded Debt

2009 CPTD Value


2009-10 Adjusted HB 1 Revenue per WADA


2011 CPTD "T8" Value

2012-13 I&S Tax Collections

2012-13 Bond Payment for EDA

2012-13 IFA Eligible Debt Payments for IFA

Chapter 41 Data:

1992-93 M&O Tax Collections

1992-93 CED Distribution

1992-93 Chapter 36 WADA

1991 CPTD Property Value

39

The format of the following Summary of Finances report mirrors (for the most part) the report 84th Legislative Session

generated by TEA. "LPE" data is not on this report. Release 2

6/3/2015

2014-15 Summary of Finances

LA PORTE ISD

101-916

Funding Elements From

Students Date Entry

1. Refined Average Daily Attendance (ADA) 7,124.540

2. Regular Program ADA (Line 1 - Line 3 - Line 4) (Link to Detail Report) 6,568.750

3. Special Education FTEs (Link to Detail Report) 175.030

4. Career & Technology FTEs 380.760

5. Advanced Career & Technology FTEs 0.000

6. High School ADA 2,075.819

7. Weighted ADA (WADA) (Link to Detail Report) 9,306.882

8. Prior Year Refined ADA 7,129.209

9. Texas School for the Blind and Visually Impaired ADA 1.000

10. Texas School for the Deaf ADA 2.000

Staff11. Full-time Staff (not MSS) 413

12. Part-time Staff (not MSS) 127

Property Values13. 2014 (current tax year) Locally Certified Property Value Not Needed

14. 2013 (prior tax year) State Certified Property Value ("T2" value) 6,809,372,010

Tax Rates and Collections15. 2005 Adopted M&O Tax Rate 1.5000

16. 2014 (current tax year) Compressed M&O Tax Rate 1.0000

17. Average Tax Collection Rate Not Needed

18. 2014-15 (current tax year) M&O Tax Rate 1.0400

19. 2014-15 (current year) M&O Tax Collections (Link to Detail Report) $71,654,306

20. 2014-15 (current year) I&S Tax Collections $29,059,469

21. 2014-15 Total Tax Collections $100,713,775

22. 2014-15 (current year) Total Tax Levy $88,776,801

Funding Components23. Adjusted Allotment (Link to Detail Report) $5,577

24. Revenue at Compressed Rate (RACR) per WADA $5,415

25. Cost of Education Index (CEI) 1.150

26. Adjusted CEI 1.150

27. Per Capita Rate $257.274

40

Tier I AllotmentsProgram Intent Codes - Allotments

28. 11-Regular Program Allotment $36,633,919

29. 23-Special Education Adjusted Allotment (Spend 52%) $4,885,625

30. 22-Career & Technology Allotment (Spend 58%) $2,866,723

31. 21-Gifted & Talented Adjusted Allotment (Spend 55%) $238,401

32. 24-Comp Ed Allotment (Spend 52%) (no Detail Report included) $4,314,448

33. 25-Bilingual Education Allotment (Spend 52%) $340,074

34. 11-Public Education Grant $0

35. 99-New Instructional Facilities Allotment (NIFA) $0

36. 99-Transportation Allotment (no Detail Report included) $593,749

37. 31-High School Allotment $570,850

38. Total Cost of Tier I (Link to Tier I Detail Report) $50,443,789

39. Less: Local Fund Assignment $68,093,720

40. State Share of Tier I ($17,649,931)

41. Per Capita Distribution from the Available School Fund (ASF) $1,834,160

Foundation School Program (FSP) State Funding

42. Greater of State Share of Tier I or (ASF+NIFA+HS) $2,405,010

43. Tier II State Aid (Link to Tier II Detail Report) $0

44. Other Programs (Link to Detail Report) $684,835

45. Less: Total Available School Fund ($257.274 * Prior Year ADA) ($1,834,160)

46. Total FSP Operating Fund $1,255,685

State Aid by Funding SourceFund Code/Object Code - Funding Source

47. 199/5812 - Foundation School Fund $1,255,685

48. 199/5811 - Available School Fund $1,834,160

49. 599/5829 - Existing Debt Allotment (EDA) (Link to Detail Report) $0

50. 599/5829 - Instructional Facilities Allotment (IFA) (Bond) (Link to Detail Report) $0

51. 599/5829 - Instructional Facilities Allotment (Lease Purchase) (See Link Above) $0

52. TOTAL 2014-15 FSP/ASF STATE AID $3,089,845

53. FSP Allocations and Adjustments Report (Link to Detail Report)

ADDITIONAL INFO: (Not on TEA's Summary of Finances)

SUMMARY OF TOTAL STATE/LOCAL M&O REVENUE:

54. M&O Rev From State (not including Fund 599) $3,089,845

55. M&O Rev From Local Taxes (net of recapture and up to compressed rate) $47,995,108

56. M&O Rev From Local Taxes (up to $.06 above compressed rate; no recapture) $2,755,935

57. M&O Rev From Local Taxes (net of any recapture) $0

58. Additional M&O Rev Resulting From ASATR Credit Against Recapture $0

59. 2014-15 TOTAL STATE/LOCAL M&O REVENUE $53,840,888

60. Less: Credit Balance Due State (See Foundation School Fund balance above) $0

61. 2014-15 NET TOTAL STATE/LOCAL M&O REVENUE $53,840,888

SUMMARY OF TOTAL CHAPTER 41 RECAPTURE:

62. Recapture at the $504000 Level $20,903,263

63. Recapture at the $319500 Level $064. Total 2014-15 Recapture $20,903,263

65. Less: ASATR Credit Against Recapture $066. Total 2014-15 Recapture Payments To TEA (Link to Detail Report) $20,903,263

41

The format of the following Summary of Finances report mirrors (for the most part) the report 84th Legislative Session

generated by TEA. "LPE" data is not on this report. Release 2

6/3/2015

2015-16 Summary of Finances

LA PORTE ISD

101-916

Funding Elements From

Students Date Entry

1. Refined Average Daily Attendance (ADA) 7,124.540

2. Regular Program ADA (Line 1 - Line 3 - Line 4) (Link to Detail Report) 6,568.750

3. Special Education FTEs (Link to Detail Report) 175.030

4. Career & Technology FTEs 380.760

5. Advanced Career & Technology FTEs 0.000

6. High School ADA 2,075.819

7. Weighted ADA (WADA) (Link to Detail Report) 9,306.319

8. Prior Year Refined ADA 7,124.540

9. Texas School for the Blind and Visually Impaired ADA 2.000

10. Texas School for the Deaf ADA 1.000

Staff11. Full-time Staff (not MSS) 424

12. Part-time Staff (not MSS) 127

Property Values13. 2015 (current tax year) Locally Certified Property Value Not Needed

14. 2014 (prior tax year) State Certified Property Value ("T2" value) 7,215,865,803

Tax Rates and Collections15. 2005 Adopted M&O Tax Rate 1.5000

16. 2015 (current tax year) Compressed M&O Tax Rate 1.0000

17. Average Tax Collection Rate Not Needed

18. 2015-16 (current tax year) M&O Tax Rate 1.0400

19. 2015-16 (current year) M&O Tax Collections (Link to Detail Report) $79,465,493

20. 2015-16 (current year) I&S Tax Collections $31,714,354

21. 2015-16 Total Tax Collections $111,179,847

22. 2015-16 (current year) Total Tax Levy $112,639,674

Funding Components23. Adjusted Allotment (Link to Detail Report) $5,687

24. Revenue at Compressed Rate (RACR) per WADA $5,786

25. Cost of Education Index (CEI) 1.150

26. Adjusted CEI 1.150

27. Per Capita Rate $284.520

42

Tier I AllotmentsProgram Intent Codes - Allotments

28. 11-Regular Program Allotment $37,356,481

29. 23-Special Education Adjusted Allotment (Spend 52%) $4,981,988

30. 22-Career & Technology Allotment (Spend 58%) $2,923,266

31. 21-Gifted & Talented Adjusted Allotment (Spend 55%) $243,104

32. 24-Comp Ed Allotment (Spend 52%) (no Detail Report included) $4,399,546

33. 25-Bilingual Education Allotment (Spend 52%) $346,782

34. 11-Public Education Grant $0

35. 99-New Instructional Facilities Allotment (NIFA) $0

36. 99-Transportation Allotment (no Detail Report included) $593,749

37. 31-High School Allotment $570,850

38. Total Cost of Tier I (Link to Tier I Detail Report) $51,415,766

39. Less: Local Fund Assignment $72,158,658

40. State Share of Tier I ($20,742,892)

41. Per Capita Distribution from the Available School Fund (ASF) $2,027,074

Foundation School Program (FSP) State Funding

42. Greater of State Share of Tier I or (ASF+NIFA+HS) $2,597,924

43. Tier II State Aid (Link to Tier II Detail Report) $0

44. Other Programs (Link to Detail Report) $196,375

45. Less: Total Available School Fund ($284.52 * Prior Year ADA) ($2,027,074)

46. Total FSP Operating Fund $767,225

State Aid by Funding SourceFund Code/Object Code - Funding Source

47. 199/5812 - Foundation School Fund $767,225

48. 199/5811 - Available School Fund $2,027,074

49. 599/5829 - Existing Debt Allotment (EDA) (Link to Detail Report) $0

50. 599/5829 - Instructional Facilities Allotment (IFA) (Bond) (Link to Detail Report) $0

51. 599/5829 - Instructional Facilities Allotment (Lease Purchase) (See Link Above) $0

52. TOTAL 2015-16 FSP/ASF STATE AID $2,794,299

53. FSP Allocations and Adjustments Report (Link to Detail Report)

ADDITIONAL INFO: (Not on TEA's Summary of Finances)

SUMMARY OF TOTAL STATE/LOCAL M&O REVENUE:

54. M&O Rev From State (not including Fund 599) $2,794,299

55. M&O Rev From Local Taxes (net of recapture and up to compressed rate) $51,245,063

56. M&O Rev From Local Taxes (up to $.06 above compressed rate; no recapture) $3,056,365

57. M&O Rev From Local Taxes (net of any recapture) $0

58. Additional M&O Rev Resulting From ASATR Credit Against Recapture $0

59. 2015-16 TOTAL STATE/LOCAL M&O REVENUE $57,095,727

60. Less: Credit Balance Due State (See Foundation School Fund balance above) $0

61. 2015-16 NET TOTAL STATE/LOCAL M&O REVENUE $57,095,727

SUMMARY OF TOTAL CHAPTER 41 RECAPTURE:

62. Recapture at the $514000 Level $25,164,065

63. Recapture at the $319500 Level $0

64. Total 2015-16 Recapture $25,164,065

65. Less: ASATR Credit Against Recapture $0

66. Total 2015-16 Recapture Payments To TEA (Link to Detail Report) $25,164,065

43

The format of the following Cost of Recapture report mirrors (for the most part) the report 84th Legislative Session

generated by TEA. The $319,500 recapture level follows the first level report. Release 2

6/3/2015

2014-15 Cost of Recapture - Level 1

LA PORTE ISD

101-916

Cost of Recapture Based on Data EntryEqualized Wealth Level = ($504000) Option 3 Option 4

1. 1992-93 M&O Tax Collections $14,927,545 $14,927,545

2. 1992-93 CED Distribution $19,417,505 $19,417,505

3. 1992-93 Chapter 36 WADA 8,212.0000 8,212.0000

4. 1991 State Certified Property Value $2,950,398,018 $2,950,398,018


6. 2014-15 Adopted M&O Tax Rate $1.0400 $1.0400

6a. 2014-15 Compressed M&O Rate $1.0000 $1.0000

7. 2014-15 Chapter 41 WADA 9,306.8820 9,306.8820

8. 2012 State Certified Property Value Adjusted for Decline, if any $6,809,372,010 $6,809,372,010

9. 2014-15 ASF Amount $1,834,160 $1,834,160

10. Transfers Out, for Which Tuition is Paid 0 0

11. Tuition Paid per Student $0 $0

12. New Instructional Facilities Allotment (NIFA) $0 $0Type of Calculation

Hold Harmless Tax Rate

13. 1992-92 Total M&O Tax Revenue $34,345,050 $34,345,050

14. WADA Ratio (Current Year to 1992-93) 1.1333 1.1333

15. 1992-93 M&O Revenue Adjusted for WADA $38,924,175 $38,924,175

16. 1992-93 M&O Revenue Adjusted for WADA Less ASF $37,090,015 $37,090,015

17. 1992-93 Effective M&O Tax Rate 0.0133 0.0133

18. 2014-15 Hold Harmless Effective Tax Rate 0.0150 0.0150Tax Base at Equalized Level

19. Tax Base at Equalized Level $4,690,668,528 $4,690,668,528Tax Base at Hold Harmless Level

20. 1992-93 Hold Harmless Tax Base $2,472,667,679 N/A

21. Hold Harmless Tax Base Retained per WADA $265,682 N/A

22. Adjusted Hold Harmless Tax Base Retained per WADA $454,611 N/A

23. Adjusted Tax Base at Hold Harmless Level $4,231,009,140 N/A

24. Tax Base Retained $4,690,668,528 $4,690,668,528

25. Excess Tax Base $2,118,703,482 $2,118,703,482

26. Proportional Tax Base Reduction 0.3111 0.3111Cost of Buying WADA Before Cost Discounts

27. Cost Before Any Discounts $21,437,398 $21,437,398

28. Additional WADA Needed to Equalize Wealth 4,203.7768 4,203.7768

29. Cost per WADA: per 41.093 of the TEC (Est Min = $2,780) $5,100 $5,100

30. WADA Credit for Tuition Paid 0.0000 0.0000

31. WADA Credit for NIFA 0.0000 0.0000

32. WADA Needed to be Purchased 4,203.7768 4,203.7768

33. Adjusted Cost After WADA Credit $21,437,398 $21,437,398Potential Cost Discounts

Early Agreement Credit

34. 4% of Cost Before Discounts $857,496 N/A

35. $80 * Each WADA Needed to Equalize Wealth $336,302 N/A

36. Credit Amount $336,302 N/A

44

Credit for CAD Costs

37. 2014-15 CAD Cost $661,254 $661,254

38. 2014-15 Cost Before Discounts $21,437,398 $21,437,398


40. 2014-15 Credit Amount $197,833 $0

41. CAD Credit Balance From Prior Years $0 $0

42. Unclaimed Historical CAD Credit $0 $0

43. Total CAD Credit Amount $197,833 $0Estimated Final Costs

44. Cost With No Discounts $21,437,398 $21,437,39845. Final Discounted Cost $20,903,263 $21,437,398

46. Final Cost per WADA $4,972 $5,100

Final Cost Calculation of Chapter 41 WADA

47. 2014-15 Chapter 42 WADA 9,306.8820 9,306.8820

48. 2014-15 Non-Resident Students Charged Tuition 0 0

49. 2014-15 Enrollment 7,626 7,626Type of Calculation

Resident Student Adjustment


51. Chapter 42 WADA to Enrollment Ratio 1.2204 1.2204

52. Non-Residents Converted to WADA 0.0000 0.0000Chapter 41 WADA

53. TEA Calculation of 2014-15 Chapter 41 WADA 9,306.8820 9,306.8820

Link Back to ASATR Detail Report Report-ASATR1415

45

Or, Link Back to Report-SOF1415 Report-SOF14152014-15 Cost of Recapture - Level 3

LA PORTE ISD

101-916




3. 1992-93 Chapter 36 WADA 8,212.0000 8,212.0000


5. 2014-15 M&O Tax Collections $0 $0



7. 2014-15 Chapter 41 WADA 9,306.8820 9,306.8820


9. 2014-15 ASF Amount $1,834,160 $1,834,160

















25. Excess Tax Base $3,835,823,211 $3,835,823,211


27. Cost Before Any Discounts $0 $0

28. Additional WADA Needed to Equalize Wealth 0.0000 0.0000

29. Cost per WADA: per 41.093 of the TEC (Est Min =$35.57) $0 $0



32. WADA Needed to be Purchased 0.0000 0.0000

33. Adjusted Cost After WADA Credit $0 $0Potential Cost Discounts


34. 4% of Cost Before Discounts $0 N/A

35. $80 * Each WADA Needed to Equalize Wealth $0 N/A

36. Credit Amount $0 N/ACredit for CAD Costs

37. 2014-15 CAD Cost $661,254 $661,254

38. 2014-15 Cost Before Discounts $0 $0


40. 2014-15 Credit Amount $0 $0



43. Total CAD Credit Amount $0 $0Estimated Final Costs

44. Cost With No Discounts $0 $045. Final Discounted Cost $0 $0

46

46. Final Cost per WADA $0 $0


47. 2014-15 Chapter 42 WADA 9,306.8820 9,306.8820









47

The format of the following Cost of Recapture report mirrors (for the most part) the report 84th Legislative Session

generated by TEA. The $319,500 recapture level follows the first level report. Release 2

6/3/2015

2015-16 Cost of Recapture - Level 1

LA PORTE ISD

101-916




3. 1992-93 Chapter 36 WADA 8,212.0000 8,212.0000





7. 2015-16 Chapter 41 WADA 9,306.3190 9,306.3190


9. 2015-16 ASF Amount $2,027,074 $2,027,074

















25. Excess Tax Base $2,432,417,837 $2,432,417,837


27. Cost Before Any Discounts $25,756,982 $25,756,982

28. Additional WADA Needed to Equalize Wealth 4,732.3304 4,732.3304

29. Cost per WADA: per 41.093 of the TEC (Est Min = $2,780) $5,443 $5,443



32. WADA Needed to be Purchased 4,732.3304 4,732.3304

33. Adjusted Cost After WADA Credit $25,756,982 $25,756,982Potential Cost Discounts


34. 4% of Cost Before Discounts $1,030,279 N/A

35. $80 * Each WADA Needed to Equalize Wealth $378,586 N/A

36. Credit Amount $378,586 N/A

48

Credit for CAD Costs

37. 2015-16 CAD Cost $661,254 $661,254

38. 2015-16 Cost Before Discounts $25,756,982 $25,756,982


40. 2015-16 Credit Amount $214,331 $0



43. Total CAD Credit Amount $214,331 $0Estimated Final Costs

44. Cost With No Discounts $25,756,982 $25,756,98245. Final Discounted Cost $25,164,065 $25,756,982

46. Final Cost per WADA $5,317 $5,443


47. 2015-16 Chapter 42 WADA 9,306.3190 9,306.3190









49

Or, Link Back to Report-SOF1516 Report-SOF15162015-16 Cost of Recapture - Level 3

LA PORTE ISD

101-916




3. 1992-93 Chapter 36 WADA 8,212.0000 8,212.0000





7. 2015-16 Chapter 41 WADA 9,306.3190 9,306.3190


9. 2015-16 ASF Amount $2,027,074 $2,027,074

















25. Excess Tax Base $4,242,496,883 $4,242,496,883


27. Cost Before Any Discounts $0 $0

28. Additional WADA Needed to Equalize Wealth 0.0000 0.0000

29. Cost per WADA: per 41.093 of the TEC (Est Min =$35.57) $0 $0



32. WADA Needed to be Purchased 0.0000 0.0000

33. Adjusted Cost After WADA Credit $0 $0Potential Cost Discounts


34. 4% of Cost Before Discounts $0 N/A

35. $80 * Each WADA Needed to Equalize Wealth $0 N/A

36. Credit Amount $0 N/ACredit for CAD Costs

37. 2015-16 CAD Cost $661,254 $661,254

38. 2015-16 Cost Before Discounts $0 $0


40. 2015-16 Credit Amount $0 $0



43. Total CAD Credit Amount $0 $0Estimated Final Costs

44. Cost With No Discounts $0 $045. Final Discounted Cost $0 $0

50

46. Final Cost per WADA $0 $0


47. 2015-16 Chapter 42 WADA 9,306.3190 9,306.3190


49. 2015-16 Enrollment 7,673 7,673

Type of Calculation




52. Non-Residents Converted to WADA 0.0000 0.0000

Chapter 41 WADA



51

Budget Summary Report for LA PORTE ISD2014 - 15 Actual Budget 2015 - 16 Adopted Budget

Aggregrate

Expenditures

Per Pupil

Expenditures

Aggregrate

Expenditures

Per Pupil

Expenditures

Instruction Instruction

11 Instruction $35,790,070 $4,633 11 Instruction $37,963,877 $4,958

12

Instructional

Resources,

Media Services $511,098 $66 12

Instructional

Resources, Media

Services $516,471 $67

13

Curriculum

Development &

Staff

Development $576,802 $75 13

Curriculum

Development & Staff

Development $797,675 $104

95

Payment to

Juvenile Justice

AEP $19,620 $3 95

Payment to Juvenile

Justice AEP $19,800 $3

Total: $36,897,590 $4,776 Total: $39,297,823 $5,132

Instructional

Support

Instructional

Support

21

Instructional

Leadership $1,214,232 $157 21

Instructional

Leadership $1,374,553 $180

23

School

Leadership $4,143,080 $536 23 School Leadership $4,196,272 $548

31

Guidance &

Counseling,

Evaluation $2,052,726 $266 31

Guidance &

Counseling,

Evaluation $2,144,623 $280

32

Social Work

Services $206,335 $27 32

Social Work

Services $212,682 $28

33 Health Services $774,617 $100 33 Health Services $815,501 $107

36

Co-curricular/

Extra-curricular

Activities $1,377,990 $178 36

Co-curricular/ Extra-

curricular Activities $1,444,669 $189

Total $9,768,980 $1,265 Total $10,188,300 $1,331

$0

Central

Administration

Central

Administration $0

41

General

Administration $3,124,617 $404 41

General

Administration $3,129,622 $409

District

Operations

District

Operations

51

Plant

Maintenance &

Operations $7,842,384 $1,015 51

Plant Maintenance &

Operations $8,083,067 $1,056

52

Security and

Monitoring $583,960 $76 52

Security and

Monitoring $571,919 $75

53 Data Processing $1,391,612 $180 53 Data Processing $1,506,620 $197

34

Student

Transportation $3,227,841 $418 34

Student

Transportation $3,432,529 $44835 Food Services $4,212,817 $545 35 Food Services $4,490,970 $587

Total: $17,258,614 $2,234 Total: $18,085,105 $2,362

Debt Service Debt Service

71 Debt Service $17,054,491 $2,208 71 Debt Service $22,466,603 $2,934

Other Other

61

Community

Service $62,600 $8 61 Community Service $63,208 $8

81

Facilities

Acquisition and

Construction $0 $0 81

Facilities

Acquisition and

Construction $0 $0

91

Contracted

Instructional

Services

Between Public

schools $20,414,636 $2,643 91

Contracted

Instructional

Services Between

Public schools $25,164,065 $3,286

92

Incremental Cost

Associated with

Chapter 41

School Districts $0 $0 92

Incremental Cost

Associated with

Chapter 41 School

Districts $0 $0

93

Payments to

Fiscal Agents for

Shared Service

Arrangements $12,765 $2 93

Payments to Fiscal

Agents for Shared

Service

Arrangements $2,765 $0

97

Payments to Tax

Increment Funds $950,000 $123 97

Payments to Tax

Increment Funds $1,235,630 $161

99

Inter-government

charges not

Defined in Other

codes $795,000 $103 99

Inter-government

charges not Defined

in Other codes $850,000 $111

Total: $22,235,001 $2,878 Total: $27,315,668 $3,567

ESC 12/Template/May 2009/Admin Lead-SF

56

–» Created by TEA

–» FAR Module (Financial Accounting & Reporting) contains all account codes:

http://www.tea.state.tx.us/index4.aspx?id=1222 select "Module 1 Financial Accounting and Reporting (FAR)"

–» Account codes are uniform throughout the state, except for locally defined codes

– – – – – –

Major Account Major Detail

Classification

_________ Indicates a mandatory code for State reporting purposes

_ _ _ _ _ _ Indicates a code that may be used at local option


Budget Manual

Fiscal Year July 1, 2015 to June 30, 2016

Account Code Structure

Local Program Local

Fiscal Intent Option Codes

Fund/Group Year Function 1 and 2 Organization Code 3, 4 and 5 Object

X X X X X X X X XX X X X X X X X X X X

Codes (001-999)

Detail Major Detail

Fund Fiscal Function Sub-Object Organization

Year Codes: Codes

Program Budget Object Codes:

Group: Clearing Accts 4XXX)

Intent Manager Assets (1XXX)

(1XX-8XX) Code (11-99) (00-ZZ) Codes Codes Liabilities (2XXX)

Codes:

Account (0-9) (11-99) (000-999) Fund Equity (3XXX)

Other Uses,

Non-Operating Exp

Transfers Out (8XXX)

(9XX) Revenues (5XXX)

Expenditures (6XXX)

Other Resources,

Non-Operating Rev

Transfers In (7XXX)

57

http://www.tea.state.tx.us/index4.aspx?id=1222

Fund Title Fund Title

1996 General Fund 8066 LPHS General Scholarship Fund

8076 DeWalt General Scholarship

2116 ESEA, Title I, Part A - Improving Basic Programs 8166 Academic Scholarship

2246 IDEA - Part B, Formula 8176 Apple Corp Scholarship

2256 IDEA - Part B, Preschool 8186 Coca Cola Scholarship

2266 IDEA - Part B, Discretionary 8196 Ella Cline Scholarship

2376 ESEA Title IV - Safe and Drug-Free Schools 8206 Gus Groos Scholarship

2406 National School Breakfast and Lunch Program 8216 Jack Pemberton Scholarship

2446 Career and Technical - Basic Grant 8226 Judi Roush Dunn Scholarship

2556 ESEA, Title II, Part A - Teacher and Principal

Training and Recruiting

8236 Marlene Huber Scholarship

2636 Title III 8246 Milan Svambera Scholarship

2726 Medicaid Administrative Claiming Program - MAC 8256 Susie Weiser Scholarship

2896 Title VI Part A Summer School LEP 8266 VFW Scholarship

8276 Pepsi Scholarship

3976 Advanced Placement 8286 Ruth Kicklighter Scholarship

4106 State Textbook Fund 8296 Baker Alumni Scholarship

4296 License Plate Program 8306 Rotary Foundation Scholarship

4616 Campus Activity Funds 8636 Payroll Clearing Fund

4806 Aerospace Academy 8646 Accounts Payable Clearing Fund

4816 Education Foundation Grants 8656 Student Activity Funds

4826 School Health Advisory Council 8766 Crime stoppers (Locally Defined Agency Funds)

4836 Local Grants/Donations 8776 Campus/Department Agency Funds

4846 School Health Advisory EKG

9016 General Capital Assets

5996 Debt Service Fund 9026 Long-Term Debt

6486 Capital Projects Fund Bond Authorization 2005

6496 2014 Bond Fund

6996 Capital Projects Fund Tax Increment

Reinvestment Zone

7526 Print Shop (Internal Service Fund)

7536 Workers Compensation Insurance (Internal

Service Fund)

200-379 Special Revenue (Federal Funds)

La Porte Independent School DistrictBudget Manual


100-199 General Fund 800-859 Trust Funds (Fiduciary Fund Types )

750-799 Internal Service Funds

380-459 Special Revenue (State Funds)

460-499 Special Revenue (Local Funds) 860-899 Agency Funds (Fiduciary Fund Types)

900-902 Capital Assets; Long-Term Debt

500-599 Debt Service Funds

600-699 Capital Projects Funds

58

Function Title00 Undefined (Used with Revenue Accounts Only)

11 Instruction12 Instructional Resources and Media Services (Library)13 Curriculum Development and Instructional Staff Development

21 Instructional Leadership23 School Leadership

31 Guidance, Counseling and Evaluation Services32 Social Work Services33 Health Services34 Student (Pupil) Transportation35 Food Services36 Extracurricular Activities

41 General Administration

51 Facilities Maintenance and Operations52 Security and Monitoring Services53 Data Processing Services

61 Community Services

71 Debt Service

81 Facilities Acquisition and Construction

91 Contracted Instructional Services Between Public Schools92 Incremental Costs Associated with Chapter 41, Texas Education Code, Purchase or

Sale of WADA93 Payments to Fiscal Agent/Member Districts of Shared Services Arrangements95 Payments to Juvenile Justice Alternative Education Program97 Payments to Tax Increment Fund99 Other Governmental Charges

9X Intergovernmental Charges



1X Instructional and Instructional Related Services

2X Instructional and School Leadership

3X Student Support Services

4X Administrative Support Services

5X Support Services - Non-Student Based

6X Ancillary Services

7X Debt Service

8X Capital Outlay

59

Sub

ObjectDescription

Sub

ObjectDescription

Sub

ObjectDescription

00 General 5A LPHS Renovations Pkg 1 9J DeWalt - Parking

01 Art 5B Baseball Field Renovation 9K Lomax Elem - Parking

02 English / Language Arts 5C LPHS Park Lot/Field House 9L LPHS - 5th St Rebuild

03 Campus Newspapers 5D LPHS Renovations Pkge 2 9M Misc Bond Constr

04 Yearbook 5E LPHS PE Center 9N Heritage Elem Renovations

05 Technology 5F Support Services 9O Lomax JH Renovations

06 Drama 5G Fifth Grade 9P Bayshore Elem Renovations

07 Thespians 5H LPHS Stadium Field Turf A0 Milan Svambera Scholrship

08 Foreign Language 5J JROTC Building Renovation A1 Academic Scholarship

09 Coop Supplies 5K LPHS Stadium Renovations A2 Ell Cline Scholarship

10 Esc10 Ima Tech Lending Pg 5L 2014 Bond LPHS Renovation A3 Gus Groos Scholarship

11 IA Drafting 5M 2014 Bond Multipurpose Facility A4 Judi Roush Dunn Scholrshp

12 History & Science Fair 5S LPHS Stadium Wall Padding A5 Jack Pemberton Schlrship

13 Journalism 5T LPHS - Theatre Renovation A6 Marlene Huber Mem.Schlrsp

14 IA Woodworking 5W DeWalt Alternative School A7 Harold Barclay Scholarshp

15 Pre-Kindergarten 60 VOE A8 Apple Corps Scholarship

17 Math 61 Homemaking Useful A9 Susie Weiser Scholarship

18 Music 63 CVAE/ICT Coop Supplies AC Athletic Camp

19 Paper & Xerox Supplies 64 CVAE Home Community Foods AG Agriculture

1C District Technology Cntr 65 CVAE Home / Community AI Attendance Incentive

1M Misc Constr-Lphs/Stadm 66 Auto Mechanics AM Accelerated Math Init

20 Physical Education 67 Welding Trades AP LPHS Bulldog Scholars CLU

21 Reading Materials 68 Production Agriculture AR Accelerated Reading Ini

23 Science 6A Baker 6th Maint Pkge AT Athletic Trainer

24 Teaching Aids & Materials 6B Baker 6th Renovations AV Avid Tutors

25 Social Studies 6C La Porte Junior Add/Renv BC Business Careers

26 Central Printing 6D Baker 6th Gr Renovations BD CPE Beach Day

27 Honors Courses 70 Auto Body Repair BL Bowling Club

2C Constr For Tech Cabling 7A Roofing Package BM LPE BP Bilingual Math Grnt

2M Misc Constr-Rizz Re-Roof 82 Academic Decathlon BP Bulldog Productions

31 Employee Relations 83 Golf BS Lcl Grnt Cas Back Supprt

32 Public Relations 87 Cross Country BY Bayshore Elementary

34 Sanitation Services 88 Power Lifting CA Catering

36 Nutrition Education 89 Football CC Coca Cola

37 Pest Control 8D Old Facility Demolition CI Career In Teaching

38 Paper/Plastic 8F Bayshore Elem (Existing) CP CPR Special Programs

3D Transportation 90 Tennis CT Church Tutoring Grant RZE

3M Misc Construction-RZE Roof 91 Volleyball D1 Crime Stoppers

42 Custodians 92 Soccer DC LPHS Dupont Computer Grnt

43 Grounds Maintenance 93 Swimming DE Dual Enrollment

44 General Maintenance 94 Basketball DF USDA Commodity Delivery Fee

45 Computers 95 Baseball DI LXE Dupont Ipod Tch Grnt

46 Plumbing 96 Softball DL Dual Language

47 Electrical 97 Track DP Lcl Grant Dupont Draft Tb

48 HVAC 98 Film DW District Wide Pk

4A Land Acquisition S2005A 99 Training Supplies DY Dyslexia

4B 2014 Bond 9B Reid Elementary School E0 Grant-10

50 Roofing 9C Lomax Elementary School E1 Grant-1

51 Uniforms 9D Rizzuto Elementary School E2 Grant-2

53 Fire Alarms 9E College Park Elem Renv E3 Grant-3

56 Project Leap 9F Bayshore Elem (New Sch) E4 Grant-4

58 Homemaking 9G La Porte Elem Renovations E5 Grant-5

59 Homemaking Foods 9H College Park Elementary E6 Grant-6


Fiscal Year July 1, 2015 to June 30, 2016Sub Object Codes Sorted by Code

60

Sub

ObjectDescription

Sub

ObjectDescription

Sub

ObjectDescription

E7 Grant-7 HN Partners In Education NE Other Than Elementary

E8 Grant-8 HP Hepatitis B Vaccine NG Instrument/Uniforms Fee

E9 Grant-9 HT Junior Achievement NM AP Psychology

EA Grant-A HV Library Activity Fund NP Pemberton Planetaruim Mai

EB Grant-B HZ Lock Fund NQ Concessions Athletics

EC Grant-C IK Hurricane Ike NV Pe Activity - HS

ED Summer Special Ed IM School Improvement Progrm OH Math Dept

EE Grant-E IP Insurance-Participation OI Career Tech

EF Education Foundation IQ Honor Roll OK Vending Machines

EG Grant-G IT Instructional Technology ON Student Fees

EH Grant-H IY IYG Grant OR Bayshore Olympics

EJ Grant-J JF Girls Athletics OT Environmental Improvement

EK Grant-K JH Book Fair OV PE Uniform Fees

EL Elementary JO Fund Raiser P1 Athl Plyf-Oth Schl-Game 1

EM Grant-M JR Shell Grant JROTC P2 Athl Plyf-Oth Schl-Game 2

EN Grant-N JW ROTC Club P3 Playoff Game 3

EP Grant-P JX Scholarship Fund P4 Playoff Game 4

EQ Grant-Q JY Scholarship - Faculty PA Paint

ER Grant-R KD School Store PC Food Service Other Supp

ES Grant-S KG Ekg Grant PD Police Dept-Crime Stopper

ET Grant-T KH G/T Sat PG Pre-Kindergarten Grant

EU Grant-U KI Science PK Pre-Kindergarten

EV Grant-V KO Community Education PL Plato

EW Grant-W KS Flower Fund PP Practical Parenting/Pep

EX Grant-X KX Picture Fund PS Pepsi Scholarship

EY Grant-Y KY Re-Cycle/Earth Save Fund PT Athletic Playoff

EZ Grant-Z LA Laundry R4 Region 4 Prof Dvp Grant

F1 2014 Bond-Band LB Faculty Fund RI LPE Reading Is Fund Grnt

F2 2014 Bond-Orchestra LD CTE Auto Mechanic Parts RS Reserved-St Mndt'D Setasd

F3 2014 Bond-Choir LF CTE Auto Paint Parts RT Baker Ppg Art Supp Grnt

F4 2014 Bond-Dance LG Baker Library Book Grnt SC State Compensatory Ed

F5 2014 Bond-Theater LL Literacy Library SD Staff Development

F6 2014 Bond-Art LN CTE Deca Club SE Summer Elementary School

F7 2014 Bond-Elem Music LO CTE Drafting Club SF Soar Fdn Diabetes Grant

F8 2014 Bond-Gen Fine Arts LP CTE FFA Club SG HR CAS Stepladder Grnt

FA Fellowship-Christian Athl LS Life Skills SH Summer High School

FC Fine Arts Camp LT Admin LapTop Program SJ Summer Jr High School

GA Art Fees M1 2014 Bond Maint Gen Facilities SL Summer LEP School

GB Boys Athletics M2 2014 Bond Maintenance Grounds SO Special Olympics

GC Awards Reception M3 2014 Bond Maintenance Plumbing SR Staff Retreat

GF Golf Cart M4 2014 Bond Maintenance Electric SS Lcl Grnt-Church Sch Suppl

GK Desktop Publishing M5 2014 Bond Maintenance HVAC ST Strength & Conditioning

GO Exam Fees M6 2014 Bond Maintenance Uniforms T1 2014 Bond Transportation

GR Lcl Grnt Txdot Proj Gradu M7 2014 Bond Maintenance Paint TC Technology Camp

GW Industrial Arts M8 2014 Bond Maintenance Projects TE Texas Essenential Knowled

GZ Library Fines MA CTE Welding Parts TK Taks

HB Homebound Instruction MB CTE Woodworking Club TL Teen Leadership

HD La Porte Head Start ME CPE Cougar Fund TO PTO Donation JRE

HF School Supplies MF Donation Fund TR Truth

HI Student Council MJ PTO Bus Trips TS Edu Fndtn Freshman Shirt

HJ Summer School Fees MK CPE Home Readers TW Grant-Texas Wildlife LXE

HK Textbooks Fees MM Money Management TX Textbook Custodian

HM Yearbook Sales MP LPHS Poh Maritime Academy UE Shattered Dreams


Fiscal Year July 1, 2015 to June 30, 2016Sub Object Codes Sorted by Code

61

mailto:F@

Sub

ObjectDescription

Sub

ObjectDescription

Sub

ObjectDescription

VF VFW Scholarship YA Business-Finance Software YM Admin Roof S2005A

VP Voucher Program YB Baseball Field Renovation YN Network

VR 504-Vocational Rehab Act YC Curriculum Fine Arts YP Printers

WM Wal Mrt Lib Grnt Baker YD Desktops YS Science-Bond S2005A

X1 Public Announcment System YE Elementary School S2005A YT Techology Dept S2005A

XG LPE Exxon Math/Sci Grnt YF Lab Furniture YU Technology Kronos Upgrade

XH Spc Svc Exxon Hlth Svc YH Cabling YV Technology Miscellaneous

XX Project Management YI Curriculum Software YW Wireless

XY Project Consulting Servic YJ Student Laptop Initiative YX Other Uses S2005A

XZ Builders Contingency YL Curriculum Library Books ZZ Contingency

Y1 2014 Bond Misc Technology

Sub Object Codes Sorted by Code



62

Sub

ObjectDescription

Sub

ObjectDescription

Sub

ObjectDescription

4B 2014 Bond 9F Bayshore Elem (New Sch) MF Donation Fund

5L 2014 Bond LPHS Renovation 9P Bayshore Elem Renovations 06 Drama

M1 2014 Bond Maint Gen Facilities BY Bayshore Elementary DE Dual Enrollment

M4 2014 Bond Maintenance Electric OR Bayshore Olympics DL Dual Language

M2 2014 Bond Maintenance Grounds JH Book Fair DY Dyslexia

M5 2014 Bond Maintenance HVAC BL Bowling Club TS Edu Fndtn Freshman Shirt

M7 2014 Bond Maintenance Paint GB Boys Athletics EF Education Foundation

M3 2014 Bond Maintenance Plumbing XZ Builders Contingency KG Ekg Grant

M8 2014 Bond Maintenance Projects BP Bulldog Productions 47 Electrical

M6 2014 Bond Maintenance Uniforms BC Business Careers EL Elementary

Y1 2014 Bond Misc Technology YA Business-Finance Software YE Elementary School S2005A

5M 2014 Bond Multipurpose Facility YH Cabling A2 Ell Cline Scholarship

T1 2014 Bond Transportation 03 Campus Newspapers 31 Employee Relations

F6 2014 Bond-Art CI Career In Teaching 02 English / Language Arts

F1 2014 Bond-Band OI Career Tech OT Environmental Improvement

F3 2014 Bond-Choir CA Catering 10 Esc10 Ima Tech Lending Pg

F4 2014 Bond-Dance 26 Central Printing GO Exam Fees

F7 2014 Bond-Elem Music CT Church Tutoring Grant RZE LB Faculty Fund

F8 2014 Bond-Gen Fine Arts CC Coca Cola FA Fellowship-Christian Athl

F2 2014 Bond-Orchestra 9E College Park Elem Renv 5G Fifth Grade

F5 2014 Bond-Theater 9H College Park Elementary 98 Film

VR 504-Vocational Rehab Act KO Community Education FC Fine Arts Camp

82 Academic Decathlon 45 Computers 53 Fire Alarms

A1 Academic Scholarship NQ Concessions Athletics KS Flower Fund

AM Accelerated Math Init 2C Constr For Tech Cabling PC Food Service Other Supp

AR Accelerated Reading Ini ZZ Contingency 89 Football

LT Admin LapTop Program 09 Coop Supplies 08 Foreign Language

YM Admin Roof S2005A BD CPE Beach Day JO Fund Raiser

AG Agriculture ME CPE Cougar Fund KH G/T Sat

NM AP Psychology MK CPE Home Readers 00 General

A8 Apple Corps Scholarship CP CPR Special Programs 44 General Maintenance

01 Art D1 Crime Stoppers JF Girls Athletics

GA Art Fees 87 Cross Country 83 Golf

P1 Athl Plyf-Oth Schl-Game 1 LD CTE Auto Mechanic Parts GF Golf Cart

P2 Athl Plyf-Oth Schl-Game 2 LF CTE Auto Paint Parts E1 Grant-1

AC Athletic Camp LN CTE Deca Club E0 Grant-10

PT Athletic Playoff LO CTE Drafting Club E2 Grant-2

AT Athletic Trainer LP CTE FFA Club E3 Grant-3

AI Attendance Incentive MA CTE Welding Parts E4 Grant-4

70 Auto Body Repair MB CTE Woodworking Club E5 Grant-5

66 Auto Mechanics YC Curriculum Fine Arts E6 Grant-6

AV Avid Tutors YL Curriculum Library Books E7 Grant-7

GC Awards Reception YI Curriculum Software E8 Grant-8

6D Baker 6th Gr Renovations 42 Custodians E9 Grant-9

6A Baker 6th Maint Pkge 65 CVAE Home / Community EA Grant-A

6B Baker 6th Renovations 64 CVAE Home Community Foods EB Grant-B

LG Baker Library Book Grnt 63 CVAE/ICT Coop Supplies EC Grant-C

RT Baker Ppg Art Supp Grnt GK Desktop Publishing EE Grant-E

95 Baseball YD Desktops EG Grant-G

5B Baseball Field Renovation 9J DeWalt - Parking EH Grant-H

YB Baseball Field Renovation 5W DeWalt Alternative School EJ Grant-J

94 Basketball 1C District Technology Cntr EK Grant-K

8F Bayshore Elem (Existing) DW District Wide Pk EM Grant-M


Fiscal Year July 1, 2015 to June 30, 2016Sub Object Codes Sorted by Description

63

mailto:F@

Sub

ObjectDescription

Sub

ObjectDescription

Sub

ObjectDescription

EN Grant-N LL Literacy Library PP Practical Parenting/Pep

EP Grant-P HZ Lock Fund 15 Pre-Kindergarten

EQ Grant-Q 9K Lomax Elem - Parking PK Pre-Kindergarten

ER Grant-R 9C Lomax Elementary School PG Pre-Kindergarten Grant

ES Grant-S 9O Lomax JH Renovations YP Printers

ET Grant-T BM LPE BP Bilingual Math Grnt 68 Production Agriculture

TW Grant-Texas Wildlife LXE XG LPE Exxon Math/Sci Grnt XY Project Consulting Servic

EU Grant-U RI LPE Reading Is Fund Grnt 56 Project Leap

EV Grant-V 9L LPHS - 5th St Rebuild XX Project Management

EW Grant-W 5T LPHS - Theatre Renovation MJ PTO Bus Trips

EX Grant-X AP LPHS Bulldog Scholars CLU TO PTO Donation JRE

EY Grant-Y DC LPHS Dupont Computer Grnt X1 Public Announcment System

EZ Grant-Z 5C LPHS Park Lot/Field House 32 Public Relations

43 Grounds Maintenance 5E LPHS PE Center 21 Reading Materials

A3 Gus Groos Scholarship MP LPHS Poh Maritime Academy KY Re-Cycle/Earth Save Fund

A7 Harold Barclay Scholarshp 5A LPHS Renovations Pkg 1 R4 Region 4 Prof Dvp Grant

HP Hepatitis B Vaccine 5D LPHS Renovations Pkge 2 9B Reid Elementary School

9N Heritage Elem Renovations 5H LPHS Stadium Field Turf RS Reserved-St Mndt'D Setasd

12 History & Science Fair 5K LPHS Stadium Renovations 9D Rizzuto Elementary School

HB Homebound Instruction 5S LPHS Stadium Wall Padding 50 Roofing

58 Homemaking DI LXE Dupont Ipod Tch Grnt 7A Roofing Package

59 Homemaking Foods A6 Marlene Huber Mem.Schlrsp JW ROTC Club

61 Homemaking Useful 17 Math 34 Sanitation Services

IQ Honor Roll OH Math Dept JY Scholarship - Faculty

27 Honors Courses A0 Milan Svambera Scholrship JX Scholarship Fund

SG HR CAS Stepladder Grnt 9M Misc Bond Constr IM School Improvement Progrm

IK Hurricane Ike 1M Misc Constr-Lphs/Stadm KD School Store

48 HVAC 2M Misc Constr-Rizz Re-Roof HF School Supplies

11 IA Drafting 3M Misc Construction-RZE Roof 23 Science

14 IA Woodworking MM Money Management KI Science

GW Industrial Arts 18 Music YS Science-Bond S2005A

IT Instructional Technology YN Network UE Shattered Dreams

NG Instrument/Uniforms Fee 36 Nutrition Education JR Shell Grant JROTC

IP Insurance-Participation 8D Old Facility Demolition SF Soar Fdn Diabetes Grant

IY IYG Grant NE Other Than Elementary 92 Soccer

A5 Jack Pemberton Schlrship YX Other Uses S2005A 25 Social Studies

13 Journalism PA Paint 96 Softball

5J JROTC Building Renovation 19 Paper & Xerox Supplies XH Spc Svc Exxon Hlth Svc

A4 Judi Roush Dunn Scholrshp 38 Paper/Plastic SO Special Olympics

HT Junior Achievement HN Partners In Education SD Staff Development

9G La Porte Elem Renovations NV Pe Activity - HS SR Staff Retreat

HD La Porte Head Start OV PE Uniform Fees SC State Compensatory Ed

6C La Porte Junior Add/Renv NP Pemberton Planetaruim Mai ST Strength & Conditioning

YF Lab Furniture PS Pepsi Scholarship HI Student Council

4A Land Acquisition S2005A 37 Pest Control ON Student Fees

LA Laundry 20 Physical Education YJ Student Laptop Initiative

DP Lcl Grant Dupont Draft Tb KX Picture Fund SE Summer Elementary School

BS Lcl Grnt Cas Back Supprt PL Plato SH Summer High School

GR Lcl Grnt Txdot Proj Gradu P3 Playoff Game 3 SJ Summer Jr High School

SS Lcl Grnt-Church Sch Suppl P4 Playoff Game 4 SL Summer LEP School

HV Library Activity Fund 46 Plumbing HJ Summer School Fees

GZ Library Fines PD Police Dept-Crime Stopper ED Summer Special Ed

LS Life Skills 88 Power Lifting 5F Support Services


Fiscal Year July 1, 2015 to June 30, 2016Sub Object Codes Sorted by Description

64

Sub

ObjectDescription

Sub

ObjectDescription

Sub

ObjectDescription

A9 Susie Weiser Scholarship TE Texas Essenential Knowled OK Vending Machines

93 Swimming TX Textbook Custodian VF VFW Scholarship

TK Taks HK Textbooks Fees 60 VOE

24 Teaching Aids & Materials 07 Thespians 91 Volleyball

05 Technology 97 Track VP Voucher Program

TC Technology Camp 99 Training Supplies WM Wal Mrt Lib Grnt Baker

YU Technology Kronos Upgrade 3D Transportation 67 Welding Trades

YV Technology Miscellaneous TR Truth YW Wireless

YT Techology Dept S2005A 51 Uniforms 04 Yearbook

TL Teen Leadership DF USDA Commodity Delivery Fee HM Yearbook Sales

90 Tennis

Sub Object Codes Sorted by Description



65

Organizatio

n CodeDescription

001 LA PORTE HIGH SCHOOL

002 DEWALT HIGH SCHOOL

009 HIGH POINT ALT SCHOOL

032 JUVENILE JUSTICE ALT.ED.P

041 LA PORTE JR HIGH

042 BAKER JR HIGH

043 LOMAX JR HIGH

101 JENNIE REID ELEMENTARY

102 HERITAGE ELEMENTARY

103 LA PORTE ELEMENTARY

104 BAYSHORE ELEMENTARY

105 COLLEGE PARK ELEMENTARY

106 LOMAX ELEMENTARY

107 RIZZUTO ELEMENTARY

699 SUMMER SCHOOL CAMPUS

701 SUPERINTENDENT'S OFFICE

702 BOARD OF TRUSTEES

703 TAX APPRAISAL/COLLECTION

750 GENERAL ADMINISTRATION

999 DISTRICT WIDE SERVICES

699 Summer School Organization

700 Organization Units Administrative

900 Undefined Organizational Units



001-040 High School Campuses

041-100 Junior High/Middle School Campuses

101-698 Elementary School Campuses

66

Program

Intent

Codes

Description

00 REVENUES

11 Basie Educational Service

21 Gifted and Talented

22 Career and Technical

23 Services to Students with Disabilities (Special Education)

24 Accelerated Education

25 Bilingual Education and Special Language Programs

26 Nondisciplinary Alternative Education Programs - AEP Services

27 Nondisciplinary Alternative Education Programs

28 Disciplinary Alternative Education Program - DAEP Basic Services

29 Disciplinary Alternative Education Program - DAEP State Compensatory Education Supplemental

Costs30 Title I, Part A School wide Activities Related to State Compensatory Education (SCE) and Other

Costs on Campuses with 40% or More Educationally Disadvantaged Students31 High School Allotment

32 Pre Kindergarten

33 Pre Kindergarten Special Education

34 Pre Kindergarten State Compensatory Education

35 Pre Kindergarten Bilingual

91 Athletics and Related Activities

99 Undistributed

9X Other



1X Basic Services

2X, 3X Enhanced Services

67

Budget

Manager

Code

Budget Budget Manager

000 PAYROLL ACCOUNTS Business/HR

010 LA PORTE HIGH SCHOOL Todd Schoppe

011 LA PORTE JUNIOR HIGH Candace Pohl

012 BAKER 6TH GRADE Mindy Evans

013 LOMAX JR HIGH Danette Tilley

014 JENNIE REID Patty Herrera-Johnson

015 HERITAGE ELEMENTARY Grisel Wallace

016 LA PORTE ELEMENTARY Carol Williams

017 BAYSHORE ELEMENTARY Vickie Gentile

018 COLLEGE PARK Camilla Whitlock

019 LOMAX ELEMENTARY Alicia Upchurch

020 RIZZUTO ELEMENTARY Deanna Narcisse

021 DE WALT ALTERNATIVE SCHL Debbie Stewart

023 CAREER AND TECHNICAL ED Debbie Seibert

024 BAND Matthew Burke

025 CHOIR Matthew Burke

026 ORCHESTRA Matthew Burke

027 CHATOS Matthew Burke

028 FINE ARTS Matthew Burke

029 CHEERLEADING Jeff LaReau

030 SUPERINTENDENT Lloyd Graham

031 BUSINESS OFFICE Vicki Garcia

032 PERSONNEL OFFICE Isela Montes

034 MAINTENANCE/CAPITAL PROJ Corey Marlar

035 TRANSPORTATION Corey Marlar

036 BOYS ATHLETICS Jeff LaReau

037 GIRLS ATHLETICS Jeff LaReau

038 HIGH SCHOOL ALLOTMENT David Knowles/Linda Wadleigh

039 SPECIAL PROGRAMS Cynthia Anderson

040 STATE/FED PROGRAMS Vonn Murray

041 SECONDARY EDUCATION David Knowles

042 ELEMENTARY EDUCATION Jewel Whitfield

043 TECHNOLOGY Eddie Hill

044 COMMUNICATIONS/PUBLC/PIO Terri Cook

045 INSTRUCTIONAL TECHNOLOGY Eddie Hill

047 DEPUTY SUPERINTENDENT Linda Wadleigh

054 SCHOOL NUTRITION Yvonne Bennett

061 DEPUTY SUPERINTENDENT Mike Clausen

090 CHAPTER 41 Rhonda Cumbie



68

Account Description Account Description

6321 Textbooks

6112 Salaries / Wages - Substitute Teachers 6325 Reading Materials

6118 Extra Pay - Professionals 6326 Subscriptions

6119 Salaries / Wages - Teachers/Professionals 6329 Reading Materials

6121 Extra Duty & OT - Support Staff 6339 Testing Materials

6122 Salaries Support Staff Substitutes

6128 Salaries / Wages - Part-time & Substitutes 6341 Food

6129 Salaries / Wages - Support Staff 6342 Non-Food

6343 Food Items for Sale

6137 Sick Leave Payoff 6344 USDA Commodities

6138 Vacation Payoff 6348 Food Supplies - Locally Defined

6139 Employee Allowances 6349 Food Service Supplies - Misc

6141 Social Security / Medicare 6395 Supplies - Audio / Visual

6142 Group Health and Life Insurance 6396 Supplies - Computer

6143 Workers' Compensation 6397 Freight & Postage

6144 TRS On-Behalf Payments 6398 Central Printing

6144.MC Medicare Part D on Behalf 6399 General Supplies

6145 Unemployment Compensation 6399.EA General Supplies-Employee Appreciation

6146 TRS Care / Statutory Minimum Payments

6149 Disability

6411.IS Travel & Subsistence - Employee Only, In State

6411.OS Travel & Subsistence - Employee Only, Out of State

6211 Legal Services 6412.IS Travel & Subsistence - Students, In State

6212 Audit Services 6412.OS Travel & Subsistence - Students, Out of State

6213 Tax & Appraisal Collection 6419.IS Travel & Subsistence - Non-Employees, In State

6218 Contract Serv/Tchr/Xduty 6419.OS Travel & Subsistence - Non-Employees, Out of State

6219 Professional Services

6425 Property Insurance

6221 Staff Tuition & Related Fees - Higher Ed 6427 Bonding Expenses

6222 Student Tuition - Public Schools 6429 Insurance / Other Liability

6223 Student Tuition - Other Than to Public Sch

6224 Student Attendance Credits 6439 Election Costs

6229 Tuition & Transfer Payments

6492 Payments to Fiscal Agents

6239 Education Service Center Services 6494 Reclass Transportation Expenditures

6495 Dues

6244 Contracted Maintenance & Repair 6498 Awards

6245 Contracted Maintenance & Repair 6498.EA Awards Employee Appreciation

6248 Contracted Maint & Repair Bldg/Grounds 6499 Miscellaneous Operating Costs

6249 Contracted Maintenance & Repair 6499.BD Miscellaneous Operating Costs-Bad Debt

6499.EA Miscellaneous Operating Costs Employee Appreciation

6255 Utilities - Water / Trash Disposal

6256 Utilities - Telephone, Fax & Pagers

6257 Utilities - Electricity 6511 Bond Principal

6258 Utilities - Gas

6521 Interest on Bonds

6264 Rentals / Operating Leases - Xerox 6524 Amortz of Bond/Other Debt

6269 Rentals / Operating Leases 6525 Amortization Prem/Discount on Bonds

6291 Consulting Services 6598 Bond Sales Costs

6299 Miscellaneous Contracted Services 6599 Other Debt Service Fees

6619 Land Purchase / Improvement

6311 Gasoline & Other Fuels for Vehicles & Buses

6315 Supplies - Custodial 6625 Bldg Construction - Professional Serv

6316 Supplies - Electrical / HVAC / MEP 6626 Bldg Construction - Design & Fees

6317 Supplies - Tires / Tubes 6627 Building Construction-ST&R

6318 Supplies - Oil / Grease 6628 Building Construction-Project Management

6319 Supplies - Maintenance & Operations 6629 Bldg Purchase/Construction/Improv

6631 Vehicles

6639 Furniture, Equipment & Software

6669 Library Books & Media

6110 Teachers and Other Professional Personnel



6100 Payroll Costs 6320 Textbooks and Other Reading Materials

6120 Support Personnel 6330 Testing Materials

6340 Food Service and Other Resale Items

6130 Employee Allowances

6140 Employee Benefits 6390 Supplies and Materials - General

6500 Debt Service

6400 Other Operating Costs

6410 Travel, Subsistence and Stipends

6200 Professional and Contracted Services

6210 Professional Services

6420 Insurance and Bonding Costs

6220 Tuition and Transfer Payments

6430 Election Costs

6490 Miscellaneous Operating Costs

6230 Education Service Center Services

6240 Contracted Maintenance and Repair Services

6250 Utilities

6660 Library Books and Media

6510 Debt Principal

6520 Interest Expenditures/Expenses

6260 Rentals - Operating Leases

6290 Miscellaneous Contracted Services 6590 Other Debt Service Expenditures/Expenses

6300 Supplies and Materials 6600 Capital Outlay - Land, Buildings and Equipment

6310 Supplies and Materials for Maintenance and/or 6610 Land Purchase and Improvement

Operations

6620 Building Purchase, Construction or Improvements

6630 Furniture and Equipment

69

La Porte Independent School District...The 2015-2016 budget includes the following assumptions:...

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Transcript of La Porte Independent School District...The 2015-2016 budget includes the following assumptions:...