Artwork Provided By: Breana Von Der Heydt Fossil Ridge High School

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Artwork Provided By: Breana Von Der Heydt Fossil Ridge High School Artwork Provided by: Breana Von Der Heydt Fossil Ridge High School The cover page of the 2011‐2012 Budget document was created using original artwork by Breana Von Der Heydt, a student at Fossil Ridge High School. Students in Shelly Hye’s art class at Fossil Ridge High School and Ms. Kerr’s art class at Timber Creek High School provided the artwork used on the secon dividers throughout this document. Keller Independent School District The Education Center 350 Keller Parkway Keller, Texas 76248 Tarrant County 2011-12 Adopted Budget James R. Veitenheimer, Ph. D. Superintendent R. Mark Youngs Deputy Superintendent Effective September 1, 2011 – August 31, 2012 Issued by: Presented to: Finance Department Board of Trustees Kristin Williams CPA Kevin Stevenson Director of Finance President Margie Rideout Wendy Collins Financial Data Analyst Vice President Karen Fiscus Melody Kohout Budget Analyst Secretary Faith Morbitzer Senior Accountant Craig Allen DeArcy Robinson Lara Lee Hogg Secretary to Director of Finance Cindy Lotton www.kellerisd.net Jim Stitt 4 TABLE OF CONTENTS 2011-2012 BUDGET Introductory Section Principal Officials/Administrative Officials..................................................................................5 Mission Statement and District Strategic Priorities and Goals...................................................6 Executive Summary Budget Message…..........................................................................................................9 Budget Overview and Highlights ..................................................................................10 Major Initiatives and Accomplishments……………………………………………………13 General Fund ...............................................................................................................18 Debt Service Fund .......................................................................................................28 Child Nutrition Fund......................................................................................................31 Tax Rate........................................................................................................................32 Budget Process and Significant Changes ....................................................................33 Key Factors and Summary............................................................................................35 Keller ISD Enrollment (Graph) ……………………….....................................................35 The Results….…………………………….......................................................................36 Long Range Financial Forecast ..................................................................................38 Organization Section Organization Chart...................................................................................................................40 Mission Statement and District Strategic Priorities/Goals......................................................49 Organizational Profile………………………………………........................................................56 Financial Structure and Basis of Accounting ..........................................................................62 Non Major Governmental Funds……….…..............................................................................65 Classification of Revenues and Expenditures..........................................................................66 Significant Financial Policies and Procedures.........................................................................67 General Fund Historical Revenue, Expenditure and Fund Balance Level Changes ...…........70 Child Nutrition Fund Historical Revenue, Expenditure and Fund Balance Level Changes… 72 Debt Service Fund Historical Revenue, Expenditure and Fund Balance Level Changes…....74 Budget Policies and Development Procedures …................................................................78 Budget Calendar .....................................................................................................................81 Budget Administration and Management Process...................................................................84 Financial Plan Combined Budget Summary - Revenues................................................................................89 Combined Budget Summary - Expenditures ...........................................................................90 Combined Summary of Revenue and Expenditures – General Fund, Debt Service Fund & Child Nutrition Fund.................................................................................................................91 Current Tax - Revenue Collection Calculation ........................................................................92 Total Tax Ranking Comparable Districts, Regional and State.................................................93 Comparison of Tax Rates - Last 25 Fiscal Years .................................................................94 i KELLER ISD 2011-2012 BUDGET General Fund General Fund Overview................................................................................................97 Projection Components……….....................................................................................97 Enrollment………………………….................................................................................99 Expenditure Summary …………….………………………………………………............100 Impact on Fund Balance ............................................................................................101 Summary by Major Object and Function ...............................................................................102 Expenditure Summary by Object .........................................................................................103 Expenditure Summary by Major Object.................................................................................105 2011-12 Budgeted Expenditures Compared to 2010-11 Projected Actual Expenditures…..106 Expenditure Summary by Major Object within Function .......................................................107 Major Object Summary by Campus ......................................................................................110 Five Year Summary of Revenues and Expenditures…….……………………………………112 Keller ISD Organizations .......................................................................................................117 Staffing by Organization Three Year History.........................................................................118 Organizational Summaries and Goals ..................................................................................123 Debt Service Fund Debt Service Fund Overview.................................................................................................245 Debt Service Expenditures ...................................................................................................245 Debt Service Revenue Source (Graph).................................................................................246 Debt Service Fund Balance (Graph)......................................................................................247 Five Year Summary of Revenues and Expenditures ............................................................248 Debt Limitations ....................................................................................................................249 Debt Service Tax Rate Comparison (Graph)………….………………………………………..251 Debt Service Fund Bond Schedule………………………………………………………………252 Debt Service Payment To General Fund Expenditures (Graph)……………...……………..254 Child Nutrition Fund Child Nutrition Special Revenue Fund Overview ..................................................................257 Child Nutrition Summary and Goals………………………………………………………………258 Child Nutrition Five Year Summary of Revenue Sources and Expenditures ........................259 Child Nutrition Revenue and Expenditure Summary by Major Object .................................260 Industry Comparisons……...………………….……………………………………………………261 Meals Served (Graph)………...……………………………………………………………………262 Meal Program Students by Campus.…...………………………………………………………263 Capital Projects Fund Capital Projects Fund Overview………………………….........................................................267 Capital Projects Schedule…………………………………………….........................................268 Capital Projects Summary by Project…………………………….............................................269 ii KELLER ISD 2011-2012 BUDGET Informational Section 2011-12 Locator Map ............................................................................................................274 Directory of Schools and Facilities.........................................................................................275 2011-12 Instructional Calendar.............................................................................................276 Dates at a Glance..................................................................................................................277 Long Range Financial Forecasts Long Range Financial Forecasts...........................................................................................280 Revenue, Expenditure and Fund Balance Forecast - General and Debt Service Funds .....282 General and Debt Service Fund Projected Revenues ..........................................................283 General Fund Projected State Revenues..............................................................................284 General Fund and Debt Service
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