BOARD OF TRUSTEES Richardson Independent School District Richardson, Texas ACTION ITEM. Budget Status Report Annual Budget

Transcription

1 BOARD OF TRUSTEES Richardson Independent School District Richardson, Texas Date: Submitted by: May 04, 2015 Tony Harkleroad, Deputy Superintendent, Finance and Support ~~ Services () ACTION ITEM TOPIC: Status Report Annual BACKGROUND INFORMATION In compliance with the Texas Education Code and also with TEA Financial Accounting and Reporting ing Module, the expenditure budget for the District must be approved by the Board of Trustees. The annual budget includes s 199 (Operating), 240 (Child Nutrition), and 599 (Debt Service) and is adopted by function and object series as prescribed by the ing Module. Many changes in function expenditures occur within each month. To keep the Board informed of these changes, the Status Report for expenditures is presented for approval on a monthly basis. Changes in function expenditures or appropriations in amounts greater than $5,000 are not made until the Board of Trustees gives its approval. SUPERINTENDENT'S RECOMMENDATION The Superintendent recommends that the Board of Trustees of the Richardson Independent School District approve the Status Report as listed on the following pages. RESOLUTION WHEREAS, the Board of Trustees adopted the budget for the fiscal year in June; and WHEREAS, changes occur in expenditures during the year; and WHEREAS, these changes are necessary for the successful education of the students in the district and WHEREAS, we will ensure excellence in operations; now THEREFORE, BE IT RESOLVED, that the Board of Trustees of the Richardson Independent School District approve the Status Report on the following pages.

2 Richardson lsd Summary of Proposed Amendments All Official s Summary as of Date May 4, 2015 Beginning Descri1:1tion s Original ,098 Previous!~ Ado1:1ted Amendments Rolled Over Other Plan Neutral Encumbrances Changes Transfers $ $ $ ProllQsed Amendmenis Potential Revised Rolled Over Other Plan Neutral Revised Encumbrances Changes Transfers $ 100,572,098 $ $ $ s 100, Revenues Local State Federal Total Revenues 233,466, ,030,353 14,415, ,911,840 2, , ,468, ,468, ,030, ,030,852 14,415,166 14,415, ,914, ,914,339 Ex1:1enditures Function 11 Instruction Function 12 Library/Media Services Function 13 Curriculum/Instructional Staff Development Function 21 Instruction Leadership Function 23 School Leadership Function 31 Guidance I Counseling Function 32 Social Work Services Function 33 Health Services Function 34 Student Transportation Function 35 Child Nutrition Function 36 Cocurricular I Extracurricular Activities Function 41 General Administration Function 51 Maintenance & Operations Function 52 Security Services Function 53 Data Processing Services Function 61 Community Services Function 71 Debt Administration Function 81 Facilities Acquisition & Construction Function 91 Intergovernmental Charges Function 92 Incremental Ch 41 costs Function 95 Payments to JJAEP Function 97 Payments to Tax Increment Function 99 Other Intergovernmental Charges Total Expenditures Other Plan Sources (Uses) Ending $ 183,565,650 5,143,643 3,418,200 5,184,605 20,526,058 10,987, ,754 3,950,728 4,463,791 16,066,243 5,876,465 7,633,365 25,955,812 1,553,565 4,800, ,690 48,599,004 50, , , ,794, ,689, , ,433 (1,663,583) 62,173 22,621 67,515 2, , ,832 (515,061) 7,054 (143,805) 15,431 1,780, ,598 5,246 1, , , , ,743 (63,871) 106,975 22, , ,570 4,384 75,517 4,500 8, ,557 1,900,000 (20,325) 3,577,327 2,601,091 (1,000,000) $ (3,577,327) $ l ) $ 182,461, (9,214) 182,452,467 5,228,437 {1,073) 5,227,364 3,988,669 (2,Q42) 3,986,627 4,779,376 10,298 4,789,674 20,389,307 (2,292) 20,387,015 12,782, ,783, ,390 (1,755) 877,635 3,957,369 2,190 3,959,559 4,937,469 4,937,469 16,915,202 16,915,202 5,967,337 2,000 (1,101) 5,968,236 7,763,301 (11,152) 7,752,149 26,610,523 11,152 26,621,675 1,818,519 4,268 1,822,787 4,875,575 4,875, , ,190 48,607,164 48,607,164 2,765,557 2,765,557 29,675 29, , , , , ,972,474 2, ,724 (1,000,000) (1,000,000) $ 96,513,963 $ $ (2,250) $ $ ,713 Note: The beginning fund balance reflects the ending fund balance per the 1314 CAFR less nonspendable balances and restrictions, commitments and assignments in the General.

3 Richardson lsd Summary of Proposed Amendments General Operating Summary as of Date May 4, 2015 Description Original Beginning $ 79,738,094 Revenues Local 179,854,160 State 104,942,021 Federal 2,808,315 Total Revenues 287,604,496 Prevlouslv Adogted Amendments Rolled Over Other Plan Neutral Encumbrances Changes Transfers $ $ $ 2, ,499 Progosed Amendments Potential Revised Rolled Over Other Plan Neutral Revised Encumbrances Changes Transfers $ 79,738,094 $ $ $ $ 79,738, ,856, ,856, ,942, ,942,520 2,808,315 2,808, ,606, ,606,995 Expenditures Function 11 Instruction 183,565,650 Function 12 Library/Media Services 5,143,643 Function 13 Curriculum/Instructional Staff Development 3,418,200 Function 21 Instruction Leadership 5,184,605 Function 23 School Leadership 20,526,058 Function 31 Guidance I Counseling 10,987,265 Function 32 Social Work Services 808,754 Function 33 Health Services 3,950,728 Function 34 Student Transportation 4,463,791 Function 35 Child Nutrition Function 36 Cocurricular I Extracurricular Activities 5,876,465 Function 41 General Administration 7,633,365 Function 51 Maintenance & Operations 25,458,177 Function 52 Security Services 1,553,565 Function 53 Data Processing Services 4,800,058 Function 61 Community Services 171,690 Function 71 Debt Administration 9,941 Function 81 Facilities Acquisition & Construction Function 91 Intergovernmental Charges Function 92 Incremental Ch 41 costs Function 95 Payments to JJAEP 50,000 Function 97 Payments to Tax Increment Function 99 Other Intergovernmental Charges 896,510 Total Expenditures 284,498,465 Other Plan Sources (Uses) Ending s 82,844, , ,433 (1,663,583) 62,173 22,621 67,515 2, , ,832 (515,061) 7,054 (143,805) 15,431 1,780, ,598 5,246 1, , ,743 (63,871) 106,975 22, , ,570 4,384 75,517 4,500 8,160 (20,325) 2,442, ,833 (1,000,000) $ (2,442,069) $ (1,119,334) $ 182,461, (9,214) 182,452,467 5,228,437 (1,073) 5,227,364 3,988,669 (2,042) 3,986,627 4,779,376 10,298 4,789,674 20,389,307 (2,292) 20,387,015 12,782, ,783, ,390 (1,755) 877,635 3,957,369 2,190 3,959,559 4,937,469 4,937,469 5,967,337 2,000 (1,101 ) 5,968,236 7,763,301 (11,152) 7,752,149 26,112,888 11,152 26,124,040 1,818,519 4,268 1,822,787 4,875,575 4,875, , ,190 18,101 18,101 29,675 29, , , , ,064,617 (1,000,000) (1,000,000) $ 79,282.]22 $ $ (2,250) $ $ 79, Note: The beginning fund balance reflects the ending fund balance per the 1314 CAFR less nonspendable balances and restrictions, commitments and assignments in the General.

4 Richardson lsd Summary of Proposed Amendments Child Nutrition Summary as of Date May 4, 2015 Description Original Previously Adopted Amendments Rolled Over Encumbrances Other Plan Changes Neutral Transfers Revised Rolled Over Encumbrances Proposed Amendments Other Plan Changes Neutral Transfers Potential Revised Beginning s 4,785,927 $ 4,785,927 $ 4,785,927 Revenues Local Slate Federal 4,878,695 88,332 11,606,851 4,878, ,606,851 4,878,695 88,332 11,606,851 Total Revenues 16,573,878 16,573,878 16,573,878 Expenditures Function 11 Instruction Function 12 Library/Media Services f=uncti~n 13 ~ cu~riculumlln.slrucfioni:lf t~ Development FIJ~~ion ~! _:_!n.struct~!l~ead~~!>_tl_ie _ Func~~ 23 ~~ol LE;!~dership _Functio~l1 9'_uJ~nce /Counsel in!:! _ Function 32 Social Work Services Function 33 Health Services _F_unction 34 Student Jranspo_rtation Function 35 Child Nutrition Function 36 Cocurricular I Extracurricular Activities Function 41 General Administration Fu!19Jon 5! : ~aintenance & Op_E;!~tions F unct~on 5~ S~curit}' Services function ~ = ~ata P_r:~essinQ_ Services _F_u11ction ~~ s;omlllll_~ Servjces Function 71 Debt Administration Function 81 ~acilities ~~ljisition ~ s;slnstru~tion F_u!!ction ~ _: lntergov~rnme'!~ (;harges Function 92 Incremental Ch 41 costs Fu!]~ion!l_5 f'aymen_!!>_to JJA~!: Function 'E Payments to T<ll< lncre~en! Function 99 Other Intergovernmental Charges 16,066, ,635 10, , , ,258 1,900,000 16,915, ,635 10,000 2,765,557 16,915, ,635 10,000 2,765,557 Total Expenditures 16,573, ,258 2,479,258 20, ,188,394 Other Plan Sources (Uses) Endmg $ 4,785,927 I s (1,135,258)_!_ (2,47.9,258) s $ 1.171,411 I $ $ $ s 1,171,411 Note: The beginning fund balance reflects the ending fund balance less nonspendable balances per the 1314 CAFR.

5 Richardson lsd Summary of Proposed Amendments Debt Service Summary as of Date May 4, 2015 Descri11tion Beginning $ Revenues Local State Federal Total Revenues Previousll Ado11ted Amendments Original Rolled Over Other Plan Neutral Encumbrances Changes Transfers 16,048,077 48,733,466 48, Pro11osed Amendments Potential Revised Rolled Over Other Plan Neutral Revised Encumbrances Changes Transfers $ 16,048,077 $ 16,048,077 48,733,466 48,733,466 48,733,466 48,733,466 Ex11enditures Function 11 Instruction Function 12 Library/Media Services Function 13 : _c;urriculum/lnstructional_ _~ff _ I)Elvelopment!:U!JCtion 2_1 :_lnstru<?tion Leaders~ip Function 23 School Leadership Function 31 Guidance I Counseling Function 32 Social Work Services Function 33 Health Services Function 34 Student Transportation Function 35 Child Nutrition Function 36 Cocurricular I Extracurricular Activities Function 41 General Administration ~unctio_ll~~ r.ji<!inte!lance & Qperation~ Function 52 Security Services!:_unction 53 ~ _Q_~ Processing_ ~_rvices Function 61 Community Services Function 71 Debt Administration Function 81 Facilities Acquisition & Construction Function 91 Intergovernmental Charges Function 92 Incremental Ch 41 costs Function 95 Payments to JJAEP Function 97 Payments to Tax Increment Function 9!) Other lnte!rg_overnmental Charges 48,589, ,650 48,589,063 48,589, , ,650 Total Expenditures 48,721,713 48,721,713 48,721,713 Other Plan Sources (Uses) Ending s 16,059,830 $ $ $ $ $ $ $ $ 16,059,830 Note: The beginning fund balance reflects the ending fund balance less nonspendable balances per the 1314 CAFR

6 BOARD MEETING MAY 4,2015 FUND BALANCE NEUTRAL CHANGES OPERATING FUND (1 99 ACCOUNTS ORGANIZATION AND REASON AMOUNT FROM: GENERAL SUPPLIES (30.00) FROM: SUBSTEACHERS/OTHER PROFESSIONAL PERSONNEL (102.00) TO: TRAVEL AND SUBSISTENCE STUDENTS 2, TO: GENERAL SUPPLIES FROM: GENERAL SUPPLIES (175.00) FROM: GENERAL SUPPLIES (175.00) TO: EMPLOYEE TRAVEL FROM: EMPLOYEE TRAVEL (1,000.00) TO: GENERAL SUPPLIES FROM: CONSULTING SERVICES () FROM: CONTRACTED MAINTENANCE AND REPAIR (848.00) TO: GENERAL SUPPLIES FROM: GENERAL SUPPLIES (440.00) TO: TRAVEL AND SUBSISTENCE STUDENTS TO: SUBSTEACHERS/OTHER PROFESSIONAL PERSONNEL FROM: SUBSTEACHERS/OTHER PROFESSIONAL PERSONNEL (300.00) FROM: SUBSTEACHERS/OTHER PROFESSIONAL PERSONNEL (200.00) FROM: MISCELLANEOUS OPERATING COST (300.00) FROM: GENERAL SUPPLIES (1.46) FROM: GENERAL SUPPLIES (400.00) TO: GENERAL SUPPLIES FROM: SALARIES/WAGES: TEACHERS/ PROFESSIONALS (10,000.00) FROM: CONSULTING SERVICES (2,000.00) FROM: EXTRA DUTY PAY/OT PROFESSIONAL PERSONNEL (2,500.00) TO: SUBSTEACHERS/OTHER PROFESSIONAL PERSONNEL TO: GENERAL SUPPLIES FROM: GENERAL SUPPLIES (5.28) FROM: MISCELLANEOUS CONTRACTED SERVICES (522.83) FROM: GENERAL SUPPLIES (500.00) FROM: GENERAL SUPPLIES (2,024.88) FROM: GENERAL SUPPLIES (200.00) TO: GENERAL SUPPLIES TO: GENERAL SUPPLIES TO: GENERAL SUPPLIES 1, FROM: GENERAL SUPPLIES ( ) TO: GENERAL SUPPLIES TO: SUBSTEACHERS/OTHER PROFESSIONAL PERSONNEL TO: GENERAL SUPPLIES FROM: GENERAL SUPPLIES (259.00) FROM: MISCELLANEOUS CONTRACTED SERVICES (700.00) FROM: GENERAL SUPPLIES (392.45) TO: MILEAGE INTRADISTRICT TO: EXTRA DUTY PAY/OT PROFESSIONAL PERSONNEL 3, TO: GENERAL SUPPLIES TO: GENERAL SUPPLIES TO : GENERAL SUPPLIES TO: GENERAL SUPPLIES FROM: EXTRA DUTY PAY/OT PROFESSIONAL PERSONNEL (4,268.00) FROM: TRAVEL AND SUBSISTENCE STUDENTS (400.00) FROM: GENERAL SUPPLIES (21.28) TO: SUBSTEACHERS/OTHER PROFESSIONAL PERSONNEL TO: MISCELLANEOUS OPERATING COST TO: TRAVEL AND SUBSISTENCE STUDENTS TO: TEMPORARY PART TIME SUPPORT PERSONNEL 4, TO: SUBSTEACHERS/OTHER PROFESSIONAL PERSONNEL TO: TRAVEL AND SUBSISTENCE STUDENTS FROM: SALARIES/WAGES: TEACHERS/ PROFESSIONALS (1,000.00) FROM: SUBSTEACHERS/OTHER PROFESSIONAL PERSONNEL () TOTAL FUNCTION 11 (9,213.47)

7 BOARD MEETING MAY 4, 2015 FUND BALANCE NEUTRAL CHANGES OPERATING FUND 199 ACCOUNTS ORGANIZATION AND REASON AMOUNT TO: EMPLOYEE TRAVEL 2, TO: GENERAL SUPPLIES 2, FROM: EMPLOYEE TRAVEL (5,096.00) TOTAL FUNCTION 12 (1,073.12) TO: SUBSTEACHERS/OTHER PROFESSIONAL PERSONNEL FROM: GENERAL SUPPLIES (1,712.00) FROM: EMPLOYEE TRAVEL (300.00) FROM: TEMPORARY PART TIME SUPPORT PERSONNEL (2,000.00) FROM: EMPLOYEE TRAVEL (300.00) TO: MISCELLANEOUS OPERATING COST TO: MISCELLANEOUS CONTRACTED SERVICES FROM: EXTRA DUTY PAY/OT PROFESSIONAL PERSONNEL (1,000.00) TO: EMPLOYEE TRAVEL TO: EXTRA DUTY PAY/OT PROFESSIONAL PERSONNEL TO: EMPLOYEE TRAVEL TO: EMPLOYEE TRAVEL FROM: EMPLOYEE TRAVEL (408.00) TO: EXTRA DUTY PAY/OT SUPPORT PERSONNEL 5.28 TO: SOCIAL SECURITY/MEDICARE FROM: MISCELLANEOUS OPERATING COST (50.00) TO: EMPLOYEE TRAVEL FROM: MISCELLANEOUS CONTRACTED SERVICES (555.84) FROM: GENERAL SUPPLIES (1,940.00) TO: EMPLOYEE TRAVEL FROM: PROFESSIONAL SERVICES (200.00) TO: MISCELLANEOUS OPERATING COST TO: EMPLOYEE TRAVEL TO: EMPLOYEE TRAVEL TO: EMPLOYEE TRAVEL TO: EMPLOYEE TRAVEL TO: EMPLOYEE TRAVEL TO: EMPLOYEE TRAVEL TO: EMPLOYEE TRAVEL TO: EMPLOYEE TRAVEL TO: EMPLOYEE TRAVEL FROM: EXTRA DUTY PAY/OT PROFESSIONAL PERSONNEL (100.00) FROM: TEMPORARY PART TIME SUPPORT PERSONNEL (3,000.00) FROM: MISCELLANEOUS CONTRACTED SERVICES () FROM: MISCELLANEOUS OPERATING COST (350.00) TO: EMPLOYEE TRAVEL FROM: EMPLOYEE TRAVEL (500.00) TO: SALARIES/WAGES: TEACHERS/ PROFESSIONALS TOTAL FUNCTION 13 (2,041.73) FROM: GENERAL SUPPLIES (988.00) FROM: TEMPORARY PART TIME SUPPORT PERSONNEL (2,600.00) TO: TEMPORARY PART TIME SUPPORT PERSONNEL FROM: EXTRA DUTY PAY/OT PROFESSIONAL PERSONNEL (940.00) FROM: EMPLOYEE TRAVEL (858.00) TO: MISCELLANEOUS OPERATING COST TO: SALARIES/WAGES: TEACHERS/ PROFESSIONALS 10, TO: TEMPORARY PART TIME SUPPORT PERSONNEL 2, TO: GENERAL SUPPLIES 2, FROM: MISCELLANEOUS OPERATING COST (275.48) TO: DUES TOTAL FUNCTION 21 10,297.52

8 BOARD MEETING MAY 4, 2015 FUND BALANCE NEUTRAL CHANGES OPERATING FUND 199) ACCOUNTS ORGANIZATION AND REASON TO: GENERAL SUPPLIES TO: MISCELLANEOUS OPERATING COST TO: EXTRA DUTY PAY/OT PROFESSIONAL PERSONNEL TO: GENERAL SUPPLIES TO: MISCELLANEOUS CONTRACTED SERVICES TO: TEMPORARY PART TIME SUPPORT PERSONNEL FROM: MISCELLANEOUS OPERATING COST TO: MISCELLANEOUS OPERATING COST FROM: EXTRA DUTY PAY/OT SUPPORT PERSONNEL FROM: GENERAL SUPPLIES FROM: SUBSTITUTES FOR SUPPORT PERSONNEL TO: MISCELLANEOUS OPERATING COST FROM: MISCELLANEOUS OPERATING COST FROM: EXTRA DUTY PAY/OT SUPPORT PERSONNEL FROM: MISCELLANEOUS CONTRACTED SERVICES TO: CONTRACTED MAINTENANCE AND REPAIR FROM: EXTRA DUTY PAY/OT PROFESSIONAL PERSONNEL TO: MISCELLANEOUS CONTRACTED SERVICES TO: EXTRA DUTY PAY/OT PROFESSIONAL PERSONNEL TOTAL FUNCTION 23 FROM: EMPLOYEE TRAVEL TO: GENERAL SUPPLIES FROM: GENERAL SUPPLIES TO: GENERAL SUPPLIES TO: GENERAL SUPPLIES TOTAL FUNCTION 31 FROM: EXTRA DUTY PAY/OT PROFESSIONAL PERSONNEL FROM: EXTRA DUTY PAY/OT PROFESSIONAL PERSONNEL TOTAL FUNCTION 32 TO: GENERAL SUPPLIES TO: GENERAL SUPPLIES TO: EXTRA DUTY PAY/OT PROFESSIONAL PERSONNEL FROM: GENERAL SUPPLIES TOTAL FUNCTION 33 FROM: GENERAL SUPPLIES FROM: SUBSTEACHERS/OTHER PROFESSIONAL PERSONNEL TO: MISCELLANEOUS OPERATING COST FROM: MISCELLANEOUS OPERATING COST FROM: GENERAL SUPPLIES FROM: GENERAL SUPPLIES TO: RENTALS OPERATING LEASES TO: RENTALS OPERATING LEASES TO: DUES TO: DUES FROM: GENERAL SUPPLIES TO: SUBSTEACHERS/OTHER PROFESSIONAL PERSONNEL FROM: MISCELLANEOUS CONTRACTED SERVICES FROM: RENTALS OPERATING LEASES TOTAL FUNCTION 36 FROM: GENERAL SUPPLIES TOTAL FUNCTION 41 TO: EXTRA DUTY PAY/OT SUPPORT PERSONNEL TO: SUPPLIES FOR MAINTENANCE AND/OR OPERA TONS TOTAL FUNCTION 51 AMOUNT (200.00) (500.00) (100.00) (1,500.00) (100.00) (311.00) (95.00) (4,000.00) (2,292.09) (100.00) (250.00) (1,015.00) (740.00) (1,755.00) , (100.00) 2, (496.67) () 2, (500.00) (206.04) (48.00) (3,600.00) 1, (500.00) (97.00) (1,101.39) (11,152.27) (11,152.27) 10, , ,152.27

9 BOARD MEETING MAY 4, 2015 FUND BALANCE NEUTRAL CHANGES OPERATING FUND (199) ACCOUNTS ORGANIZATION AND REASON AMOUNT TO: MISCELLANEOUS CONTRACTED SERVICES TOTAL FUNCTION 52 TOTAL FUND BALANCE NEUTRAL CHANGES OPERATING FUND 199) 4, , OTHER PLAN CHANGES OPERATING FUND 199) ACCOUNTS ORGANIZATION AND REASON AMOUNT TO: GIFT FINE ARTS ROMEO MUSIC TOTAL FUNCTION 11 TO: GIFT TOP TEN LUNCHEON PBK TO: GIFT TOP TEN LUNCHEON PERKINS+ WILL TOTAL FUNCTION 36 TOTAL OTHER PLAN CHANGES OPERATING FUND (199) , ,250.00