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Fiscal Year 2020—2021 June 11, 2020

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Fiscal Year 2020—2021 June 11, 2020 Fiscal Year 2020—2021 Proposed Budget June 11, 2020 Page 2 of 126 DALLAS INDEPENDENT SCHOOL DISTRICT PROPOSED BUDGET FOR FISCAL YEAR 2020-21 BOARD OF TRUSTEES Justin Henry, President Dan Micciche, First Vice President Edwin Flores, Second Vice President Karla Garcia, Board Secretary Dustin Marshall Maxie Johnson Joyce Foreman Ben Mackey Miguel Solis Michael Hinojosa, Ed. D., Superintendent of Schools Dwayne Thompson, Chief Financial Officer Page 3 of 126 Page 4 of 126 This Meritorious Budget Award is presented to DALLAS INDEPENDENT SCHOOL DISTRICT for excellence in the preparation and issuance of its budget for the Fiscal Year 2019–2020. The budget adheres to the principles and standards of ASBO International’s Meritorious Budget Award criteria. Claire Hertz, SFO David J. Lewis President Executive Director Page 6 of 126 TABLE OF CONTENTS INTRODUCTION ........................................................................................................................................ 9 2020-2021 PROPOSED BUDGET PRESENTATION .............................................................................11 GENERAL FUND .......................................................................................................................................17 PROPOSED BUDGET SUMMARY .................................................................................................................................. 17 BUDGET SUMMARY BY FUND ...................................................................................................................................... 19 GENERAL FUND EXPENDITURE BUDGET - COMPARISON BY FUNCTION .................................................................... 21 GENERAL FUND ESTIMATED REVENUE BUDGET COMPARISON BY OBJECT ............................................................... 23 GENERAL FUND EXPENDITURE - COMPARISON BY OBJECT ....................................................................................... 25 GENERAL FUND EXPENDITURE - COMPARISON BY OBJECT TOTAL ........................................................................... 27 GENERAL FUND EXPENDITURE - COMPARISON BY FUNCTION/OBJECT TOTAL ......................................................... 29 FOOD SERVICE FUND .............................................................................................................................45 FOOD SERVICE BUDGET BY FUNCTION ...................................................................................................................... 45 FOOD SERVICE ESTIMATED REVENUE BUDGET COMPARISON BY OBJECT ............................................................... 47 FOOD SERVICE EXPENDITURE - COMPARISON BY OBJECT TOTAL ............................................................................ 49 DEBT SERVICE FUND ............................................................................................................................51 DEBT SERVICE BUDGET BY FUNCTION ....................................................................................................................... 51 DEBT SERVICE ESTIMATED REVENUE BUDGET COMPARISON BY OBJECT ................................................................ 53 DEBT SERVICE EXPENDITURE - COMPARISON BY OBJECT TOTAL ............................................................................ 55 CAMPUS ......................................................................................................................................................59 ENROLLMENT COMPARISON ....................................................................................................................................... 59 2020 – 2021 PROPOSED BUDGET BY CAMPUS ........................................................................................................... 63 BUDGET PER STUDENT ........................................................................................................................67 NON-CAMPUS ............................................................................................................................................77 2020 - 2021 NON-CAMPUS PROPOSED BUDGET BY ORGANIZATION .......................................................................... 77 SPECIAL REVENUE .................................................................................................................................79 2020-2021 CAMPUS STAFFING FORMULAS .....................................................................................111 2020-2021 NON-POSITION CAMPUS FORMULAS ...........................................................................122 Page 7 of 126 Page 8 of 126 MICHAEL HINOJOSA, ED.D. SUPERINTENDENT OF SCHOOLS DATE: June 11, 2020 INFORMATION TO: Board of Trustees FROM: Michael Hinojosa, Ed.D, Superintendent of Schools SUBJECT: 2020-2021 Fiscal Year Proposed Budget Dear Trustees and Community, Attached is the 2020 – 2021 Fiscal Year Proposed Budget. The district administration is pleased to submit the Dallas Independent School District’s proposed annual operating budget for the fiscal year beginning July 1, 2020 and ending June 30, 2021. 9400 N. CENTRAL EXPRESSWAY | DALLAS, TEXAS 75231 | 972.925.3700 | WWW.DALLASISD.ORG Page 9 of 126 Page 10 of 126 2020-2021 Proposed Budget June 11, 2020 Presented by Dwayne Thompson, CFO and Richard Straggas, Executive Dir. Budget Services General Fund 2020-2021 Tax rates: Revenue: • The M&O tax rate is • 5% increase on net $1.045 in this assessed value of presentation property • Interest and Sinking • 97.6% collection rate (I&S) tax rate remains assumed the same $0.242035 • Student enrollment is projected to be 152,472 (which represents a decrease of 1,389) PG. 2 Page 11 of 126 5 Year Enrollment Comparison 2020-2021 2015-2016 2016 -2017 2017-2018 2018-2019 2019-2020 Variance (2) Projected(1) Grade EC 326 415 495 262 595 586 (9) Grade PK 10,087 11,175 12,184 12,756 12,237 12,453 216 Grade KN 12,215 11,488 11,072 10,959 10,939 10,923 (16) Grade 1 13,402 12,335 11,579 11,226 11,212 11,171 (41) Grade 2 13,496 12,996 11,883 11,293 11,073 11,042 (31) Grade 3 13,326 13,218 12,556 11,510 11,116 10,851 (265) Grade 4 12,664 12,913 12,695 12,186 11,346 10,977 (369) Grade 5 12,150 12,271 12,499 12,242 11,968 11,122 (846) Grade 6 10,544 10,906 10,933 11,117 11,076 10,793 (283) Grade 7 10,605 10,430 10,733 10,538 10,964 10,792 (172) Grade 8 10,482 10,180 10,093 10,422 10,295 10,664 369 Grade 9 12,057 12,156 11,908 12,109 12,762 12,753 (9) Grade 10 10,434 10,654 10,520 10,575 10,689 10,990 301 Grade 11 8,840 9,052 9,464 9,347 9,234 9,190 (44) Grade 12 7,976 7,697 8,218 8,577 8,355 8,165 (190) Total 158,604 157,886 156,832 155,119 153,861 152,472 (1,389) 1. Projected Enrollment by GIS and Demographic Analysis Department. 2. Variance equals the difference between projected FY 2020-2021 and FY 2019-2020 as of the October 2019 PEIMS Snapshot Date Source: PEIMS PG. 3 General Fund Revenue Projection 2019 - 20 CURRENT BUDGET 2020 - 21 REVENUE PROJECTION REVENUE BY SOURCE(1) BY SOURCE Federal Federal 3.8% 3.6% State State 12.6% 12.2% Local 83.6% Local 84.2% 1. Current Budget as of 3/31/20 PG. 4 Page 12 of 126 General Fund Revenue Projection(1) Total Revenue Amount % 2018 - 19 2019 - 20 2020 - 21 Category Increase\(Decrease) Increase\(Decrease) Actuals(2) Budget(3) Proposed Budget (C) = (B) - (A) (D) = (C)/(A) (A) (B) Local Revenue $1,366,250,835 $1,340,286,826 $1,383,120,840 $42,834,014 3.2% State Revenue $226,489,671 $202,547,148 $199,741,400 ($2,805,748) (1.4%) Federal Revenue $105,061,609 $60,507,713 $58,871,525 ($1,636,188) (2.7%) Total $1,697,802,115 $1,603,341,687 $1,641,733,765 $38,392,078 2.4% 1. The state funding value lags the local value by a year. The local value and local property tax collection are for the current year. 2. Data Source: FY19 CAFR 3. Current Budget as of 3/31/20 PG. 5 General Fund Revenue Projection Local Revenue 2019 - 20 2020 - 21 Amount % 2018 - 19 Category Budget(2) Proposed Budget Increase\(Decrease) Increase\(Decrease) Actuals(1) (A) (B) (C) = (B) – (A) (D) = (C)/(A) Current Taxes $1,326,628,952 $1,300,442,545 $1,348,285,759 $47,843,214 3.7% Delinquent Taxes $1,913,629 $5,000,000 $5,000,000 $0 0.0% Taxes-Penalties & Interest $8,703,685 $7,309,000 $7,309,000 $0 0.0% Investment Earnings $20,814,173 $23,000,000 $17,990,800 ($5,009,200) (21.8%) Miscellaneous Revenue(3) $8,190,396 $4,535,281 $4,535,281 $0 0.0% Total Local $1,366,250,836 $1,340,286,826 $1,383,120,840 $42,834,014 3.2% 1. Data Source: FY19 CAFR 2. Current Budget as of 3/31/20 3. Includes Object Codes 5739 – Tuition and Fees, 5743 – Rental Income, 5744 – Gifts & Bequests, 5745 – Insurance Recovery, 5749 – Other Revenues from Local Sources, 5752 Athletic Gate Revenue, and 5755 - Results from Enterprising Services Alternative Certification PG. 6 Page 13 of 126 Strategic Initiative Investments FY 20-21 Strategic Initiatives Early Learning Career Institutes Public School Choice Strategic Compensation Racial Equity PG. 7 General Fund Projected Expenditures 2019 - 20 EXPENDITURES 2020-21 EXPENDITURES PROJECTION BY OBJECT 1 PROJECTION BY OBJECT Capital Outlay 0.5% Capital Outlay 1.9% Debt Services Payroll Costs 0.4% Payroll Costs 79.5% Debt Services 82.7% 0.4% Other Operating Costs 1.4% Other Operating Costs 1.4% Supplies and Contracted Contracted Materials 5.5% Services Supplies and Services 9.5% Materials 6.3% 10.4% 1. Current budget as of 3/31/20 PG. 8 Page 14 of 126 Proposed Expenditures By Function 2019 - 20 2020 – 21 Amount % 2018-19 Function Budget (2) Proposed Budget Increase\(Decrease)
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