Budget Analysis & Detail

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Clear Creek Independent School District Budget Analysis & Detail

Fiscal Year 2012-13

2425 E. Main Street, League City, Texas 77573 Galveston & Harris County Visit us online @ www.ccisd.net

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September 1, 2012 to August 31, 2013 As Adopted August 20, 2012

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Ken Baliker, President Ann Hammond, Vice President Win Weber, Secretary Dee Scott Robert Davee Charles Pond Page Rander

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Dr. Greg Smith, Superintendent of Schools

Dr. Steve Ebell Deputy Superintendent – Curriculum & Instruction Paul McLarty Deputy Superintendent – Business & Support Services Dr. Alex Torrez Assistant Superintendent – Secondary Education Holly Hughes Assistant Superintendent – Elementary Education Dr. Casey O’Pry Assistant Superintendent – Human Resources Kevin Schwartz Chief Technology Officer Elaina Polsen Director of Communications

www.ccisd.net

Table of Contents

Introductory Section: Executive Summary ...... 2 2012 - 2013 Board of Trustees and Administrators ...... 31

Organizational Section: The District ...... 39 District Map ...... 41 Mission Statement and Portrait of a Clear Creek Graduate ...... 42 Strategic Planning at CCISD ...... 43 Strategic Goals & Performance Targets ...... 44 Organization Chart ...... 50 Budget and Financial Policies ...... 51 Budget Process ...... 59 Budget Calendar for the Year 2012-2013 ...... 65 Staffing Standards ...... 66 Budget Control and Management Process ...... 71

Financial Section: Financial Structure ...... 77 Governmental Funds Revenues, Expenditures and Changes in Fund Balance ...... 78 Proprietary Funds ...... 79 Combined Statement of Revenues, Expenditures and Changes in Fund Balance ...... 79 General Fund ...... 80 Combined Statement of Revenues, Expenditures and Changes in Fund Balance ...... 80 Analysis of General Fund Revenues ...... 81 Analysis of General Fund Expenditures ...... 83 Analysis of Fund Balance ...... 85 Special Revenue Funds ...... 86 Combined Statement of Revenues, Expenditures and Changes in Fund Balance ...... 87 Analysis of Special Revenue Fund Revenues ...... 88 Analysis of Special Revenue Fund Expenditures ...... 89 Debt Service Funds ...... 90 Combined Statement of Revenues, Expenditures and Changes in Fund Balance ...... 91 Analysis of Debt Service Fund Revenues ...... 92

Table of Contents

Analysis of Debt Service Fund Expenditures ...... 93 Schedule of Aggregate Debt Service ...... 94 Estimated Overlapping Debt ...... 95 Capital Projects Funds ...... 96 Combined Statement of Revenues, Expenditures and Changes in Fund Balance ...... 98 Capital Projects Revenue ...... 99 Current Approved Bond Programs ...... 101 Recently Completed and In-Progress Capital Projects ...... 101 Enterprise Funds ...... 102 Combined Statement of Revenues, Expenditures and Changes in Fund Balance ...... 103 Internal Service Funds ...... 104 Combined Statement of Revenues, Expenditures and Changes in Fund Balance ...... 105 Supporting Financial Schedules ...... 106 Combined Statement of Expenditures by Function and Object Code ...... 107 Overview of Account Codes ...... 111 Basic System Code of Composition ...... 112 Schools and Programs: High Schools Clear Brook High School ...... 117 Clear Creek High School ...... 118 Clear Falls High School ...... 119 Clear Horizons Early College High School ...... 120 Clear Lake High School ...... 121 Clear Path Alternative School ...... 122 Clear Springs High School ...... 123 Clear View Education Center ...... 124 Intermediate Schools Bayside Intermediate School ...... 125 Brookside Intermediate School ...... 126 Clear Creek Intermediate School ...... 127 Clear Lake Intermediate School ...... 128 Creekside Intermediate School ...... 129 League City Intermediate School ...... 130 Seabrook Intermediate School ...... 131

Table of Contents

Space Center Intermediate School ...... 132 Victory Lakes Intermediate School ...... 133 Westbrook Intermediate School ...... 134 Elementary Schools Armand Bayou Elementary School ...... 135 Henry F. Bauerschlag Elementary School ...... 136 James F. Bay Elementary School ...... 137 Brookwood Elementary School ...... 138 Clear Lake City Elementary School ...... 139 Falcon Pass Elementary School ...... 140 Lloyd R. Ferguson Elementary School ...... 141 Darwin L. Gilmore Elementary School ...... 142 Art & Pat Goforth Elementary School ...... 143 P.H. Greene Elementary School ...... 144 Walter Hall Elementary School ...... 145 I.W. & Eleanor Hyde Elementary School ...... 146 C.D. Landolt Elementary School ...... 147 League City Elementary School ...... 148 Margaret S. McWhirter Elementary School ...... 149 Dr. Sandra Mossman Elementary School ...... 150 North Pointe Elementary School ...... 151 Ralph Parr Elementary School ...... 152 G. W. Robinson Elementary School ...... 153 James H. Ross Elementary School ...... 154 LaVace Stewart Elementary School ...... 155 John F. Ward Elementary School ...... 156 Arlyne & Alan Weber Elementary School ...... 157 Wedgewood Elementary School ...... 158 G.H. Whitcomb Elementary School ...... 159 Edward H. White II Elementary School ...... 160 Departments Departmental Summary ...... 161 Office of the Superintendent ...... 162 Office of Curriculum and Instruction ...... 162 Office of Secondary Education ...... 163 Office of Elementary Education ...... 163 Office of the Chief Financial Officer ...... 164 Office of Human Resources ...... 164 Office of Support Services-Operations ...... 165

Table of Contents

Office of Policy and Legal Affairs ...... 165 Office of Public Information ...... 166 Office of the Chief Technology Officer ...... 166 District General and Administrative ...... 167

Informational Section: The Economy ...... 169 State and Local Funding of School Districts in Texas ...... 174 Current School Finance System ...... 175 Tax Information ...... 181 Past and Current Student Enrollment ...... 189 Student Enrollment Projections ...... 190 Debt Schedules ...... 191 Financial Forecasts ...... 197 Governmental Funds ...... 198 General Fund ...... 199 Capital Projects Funds ...... 201 Debt Service Funds ...... 205 Special Revenue Funds ...... 206 Educational Performance Measures ...... 207 Financial Performance Measures ...... 217 Student and Parent Survey ...... 222 District Achievements ...... 223 Employee Resource Allocations ...... 225 Notice of Public Meeting on Budget and Proposed Tax Rate ...... 226 Glossary of Terms ...... 227

INTRODUCTION

1 INTRODUCTION

Executive Summary

September, 2013

Board of Trustees Clear Creek Independent School District 2425 East Main St. League City, TX 77573

Dear Board Members:

We are proud to publish the Fiscal Year 2012–2013 Budget to the Board of Trustees and to the community. We welcome the opportunity to present and discuss operational plans and related financial impact with all interested parties. Interaction among interested groups consistently leads to operational and educational improvements, which become available to students of the Clear Creek Independent School District (CCISD).

The development, review, and consideration of the FY 2012-2013 Governmental Fund Budgets (the General Fund, the Special Revenue Funds, the Capital Projects Funds, and the Debt Service Funds) were completed with a detailed and exhaustive review of every revenue and expenditure item within the context of the District's Mission Statement, Strategic Goals, Operational Goals, Performance Objectives, and Board Policy. Information on each of the fund budgets is provided in this budget document.

We have also included financial information on the District’s Proprietary Funds for comparative purposes. The largest fund in this group is the Food Service Fund which is treated as an Enterprise Fund at Clear Creek ISD. The Food Service Fund, along with the General and Debt Service Funds, are the only budgets that must be legally adopted by the Board of Trustees.

The document is organized into the following sections:

 Introductory Section - Introduces the reader to the document as a whole. It highlights important information contained in the budget. Users rely on this section to get an overview - a snapshot of what they can expect to find in the rest of the document.

 Organizational Section - Provides the context and framework within which the budget is developed and managed. The context for the budget is substantially predicated on the type and level of service to be provided to the students of the community. The framework also includes the District's organizational structure as well as the controls that direct and regulate the development and administration of the budget.

 Financial Section - Presents the heart of the school budget document. This section includes a description of the District’s financial structure. It also includes financial schedules that present the adopted budgets for the District compared with the results of past budget plans.

 School and Programs - Provides the Mission Statements carried out by the school or program, objective methods of results by school or program, and includes the resources, both personnel and dollars, allocated to the school or program to carry out the stated mission.

2 INTRODUCTION

 Information Section – Provides information on the local economy and a brief narrative of the Texas funding system along with recent legislation and court cases that may significantly impact the direction of educational funding in Texas. It includes more detailed schedules and charts outlining district operations as well as a three year financial forecast for all governmental funds.

The information included in the budget document is structured to meet the requirements of the Meritorious Budget Award (MBA) of the Association of School Business Officials International (ASBO) and the Distinguished Budget Presentation Award (Budget Awards Program) of the Government Finance Officers Association (GFOA).

To receive these awards, a school entity must publish a budget document as a policy document, as an operations guide, as a financial plan, and as a communications medium. We believe our current budget conforms to the requirements of both programs. We are submitting this document to ASBO and GFOA to determine its eligibility for these awards.

These awards represent the highest level of recognition in budgeting for school entities. Their attainment represents a significant accomplishment by a school entity and its management. The awards are made after comprehensive review by a panel of independent budget professionals. Using extensive criteria, the reviewers not only evaluate the effectiveness of the budget in meeting the program criteria, but also provide commentary and feedback to the submitting entity as a basis for improving the presentation of the District's financial and operational plan.

While these awards are a great accomplishment for the District, our most important concern in the presentation of the budget data is to improve the quality of information provided to our community concerning the District's financial plan for the educational programs and services for the 2012-2013 fiscal year.

Mission Statement and Strategic Goals

As part of the budget development process the Board of Trustees and Administration reviewed the District's Mission Statement, Vision, Core Values, and Strategic Goals. Based on this foundation, operational goals and performance objectives were developed and reviewed with the Board of Trustees. The budget is an instructionally driven process. It is a balance of policy choices. It also represents a responsive balance between the educational needs of students and the ability of the community and the state to provide the necessary financial support to serve them.

Mission Statement The mission of the Clear Creek Independent School District, a diverse community unified by a spirit of exploration and excellence, is to develop students who will lead the way to the future by educating and equipping them with the skills necessary to excel in the 21st century through a system characterized by meaningful community relationships and a comprehensive curriculum facilitated by a highly qualified team committed to Courage, Collaboration, Innovation, and Self-Direction.

3 INTRODUCTION

Strategic Goals

The Strategic Goals that guided the preparation of this year’s budget include: 1. We will provide rigorous learning opportunities and curricula that transcend state and national standards to improve the achievement of each student while meeting their individual needs and aspirations. 2. We will enhance the character development of each student with an emphasis on creating a sense of personal responsibility and a commitment to community. 3. We will recruit, develop, and retain compassionate, effective, innovative and highly motivated staff. 4. We will focus our use of resources to accelerate learning for all students and eliminate the achievement gap. 5. We will provide learning environments that are physically safe and emotionally secure for students, faculty, and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to successfully achieve the district mission and objectives. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning community.

District Achievements Clear Creek Independent School District is a leader in the field of education in Texas. This is evident by the many academic, financial, operational and administrative awards that the District has earned over the last few years. A partial list of these achievements is provided below. The strategic goals associated with these achievements is included.

Awarded Superior Achievement Clear Creek ISD was named a Superior Achievement district according to the Financial Integrity Rating System of Texas (FIRST) (Goal #4)

Received 4.5 stars on FAST report The State Comptoller’s Financial Allocation Study of Texas (FAST) rated Clear Creek ISD 4.5 stars out of a possible 5 due to the district’s high student achievement and very low spending. (Goal #1, 4)

Clear Lake High School and Clear Horizons included in the 2012 U.S. News Best High Schools Clear Horizons Early College High School is ranked 48th among charter schools and 387 among all high schools in the United States. It is ranked 34th in Texas. Clear Lake High School is listed as 690 in the nation and 63rd in the state. (Goal #1-7)

Superintendent Smith named 2012 Superintendent of the Year by the Texas Association of School Boards This most prestigious award recognizes one outstanding superintendent of the more than 1,000 throughout the state of Texas. (Goal #7)

CCISD selected as one of the Houston Chronicle Top Workplaces. CCISD ranked 23rd among large employers. (Goal #3)

4 INTRODUCTION

Continuing Academic Success With more than 93% of all students passing the Texas Assessment of Knowledge and Skills (TAKS) tests in all subjects and nearly 98% of students completing high school, the Clear Creek Independent School District received a Recognized rating by the Texas Education Agency in 2010-11. Prior to this, the District had been named either an Exemplary or Recognized District for thirteen years. An Exemplary rating is the highest academic rating in Texas’ accountability rating system. A Recognized rating is the second highest academic rating in Texas’ accountability system. Thirty seven of the District’s forty three campuses were rated either Exemplary – the highest academic rating in Texas’ accountability system – or Recognized. The Texas Education Agency did not provide accountability ratings in 2011-12. (Goal #1)

Received the Distinguished Budget Presentation Award from the Government Finance Officers Association This award has been received for seven consecutive years. (Goal #4)

Received the Meritorious Budget Award from the Association of School Business Officials, International This award has been received for five consecutive years. (Goal #4)

Received Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association This award has been received for six consecutive years. (Goal #4)

Received the Certificate of Excellence in Financial Reporting from the Association of School Business Officials International This award has been received for six consecutive years. (Goal #4)

Maintained high underlying credit rating The District’s maintains a high underlying credit rating of “AA” as rated by Standard and Poor’s Investor Service and “AA+” by Fitch Ratings Service. (Goal #4)

Awarded the Gold Leadership Circle Award award by the Texas Comptroller of Public Accounts The District receives this award for its financial transparency for the past three years. (Goal #4)

Maintained a low administrative cost ratio The District maintains a low administrative cost ratio in comparison to the Texas Education Agency’s standard benchmark. For a large school district, 25,000 students or more, the Agency benchmark is an administrative cost ratio of 11.05%. CCISD’s administrative cost ratio is 4.67%. (Goal #4)

The Budget Process

The Planning Cycle The budget process covers the entire financial cycle starting with budget planning and ending with the audited financial statements. The seven steps are:

 Budget Planning November – December 2011  Budget Preparation January – August 2012

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 Board of Trustee Budget Review March – August 2012  Budget Adoption August 2012  Tax Rate Adoption September 2012  Budget Amendments Monthly 2012-2013  Audited Financial Statements January 2014

Budget Planning The District budget process is instructionally driven. District budget planning begins with the senior administrative staff and the Board of Trustees holding goal-setting sessions in December. The Budget Calendar is also reviewed with the Board of Trustees. In addition, campuses prepare the required annual Campus Improvement Plans which is integrated into the budget process.

Budget Preparation Budget Preparation begins with a training session with principals and program managers. At that time the Budget Manual and budget worksheets are distributed. The District utilizes the Sunguard software to allow for on-line budget preparation instead of strictly paper submissions. Therefore, annual software training is provided.

The District uses site-based budgeting to enhance the ability of principals to serve as effective instructional leaders. Site-based budgeting places the principal at the center of the budget preparation process.

The Campus Budget Worksheet reflects the initial campus funding allocations. These allocations address equity issues between campuses. The initial campus funding allocation is based on projected enrollment. These funds are allocated to campus programs by the Principal and Campus Improvement Council per the Campus Improvement Plan. The allocation is adjusted in January based on actual enrollment and staff on hand at the end of the first six weeks.

After the completed campus and program budget packages have been returned, the Superintendent’s Budget Committee reviews them in detail with the principal or program manager. The review focuses on instructional needs and includes discussions on the reallocation of existing funds as well as any additional funding requests from the campus.

Board of Trustee Budget Review The Board of Trustees regularly receives budget updates that include revisions to the long range financial forecast, the long range staffing plan, the preliminary budget, the compensation & salary plan, and the capital projects/capital improvement plan. Since Clear Creek ISD is a growing district, staff asks the Board to approve a number of additional teaching units (fifty or more) in March or April of each year to accommodate growth needs. If funds are available, the compensation & salary plan for teachers is adopted at the May Board of Trustees meeting. Adopting the plan early in the budget process provides Clear Creek ISD with a competitive advantage in recruiting new teachers and retaining existing staff. During a legislative session, in odd numbered years, teacher salary plans are not adopted until after the session is over in June. A compensation & salary plan for support staff is generally adopted in July.

Budget Adoption Once the District receives preliminary property value information from the appraisal districts, the Board is asked to approve the budget. The required legal notice for the FY 2012 – 2013 Budget was

6 INTRODUCTION

published on August 9, 2012. The Board of Trustees held the public hearing and adopted the budget on August 20, 2012.

Tax Rate Adoption Historically, the Galveston Central Appraisal District (CAD) certified all District property. This was true even though a high percentage of district property was located in Harris County. Recent legislation ended this process in 2008 and now appraisal districts cannot cross county lines to appraise property. As a result, the District did not receive its final certified values from the Harris County CAD until the first week of September. In years past, our property values were certified in July by the Galveston CAD. After receiving its certified property value rolls, the Clear Creek ISD Tax Office calculates the effective and rollback tax rate in early August. The required legal notice of the District’s effective and roll-back tax rates was published on August 9, 2012. The Board of Trustees held the public hearing on the proposed tax rate on August 20, 2012 and adopted the tax rate on September 24, 2012.

Budget Amendments Initial campus budget allocations are based on projected enrollment and are modified after the October Public Education Information Management System (PEIMS) snapshot. Budget amendments, if necessary, are taken to the Board monthly for consideration and approval.

The Final Amended Budget for the Year Ending August 31, 2012, was submitted at the August 20, 2012, Board meeting. It reflects all amendments previously approved by the Board of Trustees plus any final amendments. The Final Amended Budget for the Year Ending August 31, 2012, will be used by the District’s external auditors in compiling the annual financial statements.

Capital Projects Budget Process Clear Creek Independent School District is meeting the challenge of a fast growth school district by proactively analyzing facility needs and placing bond issues for taxpayer approval.

The Clear Creek Independent School District Board of Trustees established a citizens committee in September 2012 to recommend a list of prioritized capital projects that will meet the District’s growth and replacement needs over the next 3-5 years. This limited purpose committee will meet with staff, architects, engineers, and demographers in order to evaluate the District’s long term course for the addition, renovation and replacement of instructional facilities, support facilities, major mechanical systems, technology, and transportation.

Specific Tasks:  Tour facilities on the priority list to gain an understanding of building and infrastructure needs at these sites;

7 INTRODUCTION

 Review facility assessment information provided by architects, engineers and district staff;  Consider student enrollment projections;  Analyze property value trends and district/state financial funding parameters;  Make recommendations to the Board of Trustees concerning the timing, funding, and priority of capital projects over the next three to five years

The Committee has identified $371 million in facility needs. These needs are outlined in the Informational Section on page 203.

During the FY 2006 budget process, the District developed a separate Capital Replacement Fund to provide monies for major maintenance and capital needs. This fund was capitalized with $14 million in seed money from the FY 2005 budget. Over the past seven years the District has added an additional $57 million to this fund. At the same time, the District has transferred its entire annual capital replacement appropriation budget to the fund.

By taking a proactive approach to capital replacement, future bond issues will include fewer major maintenance needs. The operating impact of the capital projects is integrated annually into the budget and is highlighted in the Informational Section of this document within our financial forecasts.

Fund Balance occurs when revenues exceed expenses in a given year. In fund accounting, this excess carries over to the next fiscal year and is available for any lawful purpose. By policy, Clear Creek’s goal is to maintain an undesignated fund balance equal to a minimum of two months operating expenses. The District currently meets this goal.

Budget Issues

The Clear Creek Independent School District (CCISD), situated just south of Houston, lies within one of the fastest growing regions in Texas. This year, the District is expected to grow by more than 467 students. This is slightly higher than previous years. Over the last five years enrollment has increased by an average of just over 700 students per year. Growth is expected to soften over the next few years due to a downturn in the economy. Recent projections place future enrollment gains at around 350-450 students each year for the next five plus years.

While our enrollment growth is expected to slow a bit, this growth continues to be a major budgetary concern. In order to manage growth, the district has developed Facility Advisory Committee as explained above. Their work will provide the framework for a future bond program. 8

INTRODUCTION

During the 2011 Texas Legislative Session, the Legislature enacted a budget that cut $4 billion from the Foundation School Program for the 2012–13 State fiscal biennium and also cut approximately $1.3 billion in various grants (i.e., pre-kindergarten grant program, student success initiative, etc.) that were previously available. Such cuts were made in light of a projected State deficit of up to $27 billion for the 2012–13 State fiscal biennium. For Clear Creek this meant a state funding budget reduction of $13.5 million in the 2011-2012 budget and an additional $7.7 million in the 2012-2013 budget.

During the FY 2010-11, the District created a Citizens Finance Advisory Committee comprised of more than fifty parents, community leaders and employees. The Committee was given the following seven (7) objectives to address:  A means to achieve a projected balance budget over the next five (5) years  Communities expectation that CCISD will continue to provide students with a “world class education”  Resources to recruit and retain “Highly Qualified” staff and teachers.  Commitment to the importance of both curricular and extra-curricular programs in a child’s cognitive, social and emotional growth.  Sustainable and equitable source of funds to standardize technology across the district.  Annual 4 million dollar reserve to ensure all CCISD campuses are safe and an effective environment for learning.  Fund balance of 2 months of equitable operating cost in accordance with the CCISD policy and state guidance.

With these objectives in mind, the Committee came up with $16.2 million in recommendations to reduce the anticipated budget shortfall. Some of these recommendations were included in the 2011-12 budget. The 2012-13 budget and future budgets include additional budget cuts that were included in the Committee recommendations. These are reflected in the General Fund Forecast on Page 199.

In anticipation of the state funding cuts, the District took a proactive approach and began looking closely at all staffing beginning in 2008. Between years 2008-2010 the District was able to eliminate positions through attrition totaling $11.9 million. Between years 2010-2012 the District was again able to eliminate positions through attrition saving another $9.4 million. The 2012-13 budget contains many changes to staffing as follows:  Reduction of 75 full time equivalent non-instructional staff through attrition which includes a reduction of 36 full time custodian positions and a move to every other night cleaning cycles.  Addition of 57 full time equivalent instructional staff to meet enrollment growth.  Over the last two years the District has had a staffing reduction of 246 full time equivalents.

In addition to the payroll budget reductions the District instituted a ten percent across the board cut on all non-payroll expenditures saving $.6 million.

The 2012-13 budget does not contain a salary increase, and salaries remain frozen at 2010-11 rates. Due to these salary freezes the District has fallen behind our area school district competitors in teacher salaries. Staff is preparing a Long Range Compensation Plan which will consist of a five-year plan that will not compromise funding for academic achievement and safety. This plan will also project the future funding necessary to implement a competitive pay structure.

9 INTRODUCTION

Past hurricane disasters on the Gulf Coast of Texas and Louisiana combined to create tremendous increases in property and casualty insurance premiums. As a result, most coastal districts have experienced drastic increases in insurance premiums with a corresponding drop in total insured value. Clear Creek experienced a 300% increase in premiums. At the same time, total insured values dropped from $500 million to $50 million. In order to mitigate fluctuations in the property and casualty insurance market, the District developed an insurance reserve fund in 2006 and capitalized it with $4.5 million. This fund has been tapped over the last five years to help offset the sharp increase in premiums. This fund will be tapped again in 2012-2013. As a result of this fund, the general fund budget was not impacted this year.

Utility and fuel costs have also been a major cost driver the last several years. One step the District has taken to mitigate fuel costs is to access grant opportunities to convert many older buses in our fleet to compressed natural gas (CNG). The long term savings of these retrofits and new CNG buses will create several hundred thousand dollars in savings on an annual basis. Utility costs are also projected to be lower in 2012-2013 than in previous years. This is the impact of an employee based energy committee that is reviewing all facilities for energy efficiency and recommending solutions to reduce energy demand.

FY 2012-2013 Budget Goals, Assumptions, Priorities, and Risks

The approval of a district-wide strategic plan facilitated the development of Board budget goals for the FY 2013 budget. This year’s budget season began when the Board met in January 2012 to discuss budget priorities for the coming year. These priorities were used to build the District’s 2012-2013 budget. Board approved goals, assumptions and priorities are as follows:

 Budget Goal To adopt a budget that is both consistent with CCISD’s mission and strategic plan, achieving financial integrity and national recognition for excellence in academics by maximizing benefits from the resources available.

 Budget Assumptions CCISD’s 2013 Budget will be responsive to legislative action, voter preferences, and:

 Be balanced with access to reserve funds if necessary;  Retain the 5% local homestead exemption;  Address all federal and state mandates;  Meet CCISD’s capacity and growth needs;  Manage the District’s resources efficiently and effectively; and,  Maintain an adequate fund balance as defined in board policy.

 Budget Priorities  Provide optimal and targeted levels of funding for improved student achievement including identified priorities within the Strategic Plan;  Maintain competitive salaries, stipends and benefits for all employees; 10 INTRODUCTION

 Develop alternative revenue streams;  Continue optimal funding for the comprehensive plan for safe and secure schools;  Maintain staffing plans to address optimal staffing at all levels;  Maintain designated disaster recovery reserves and continue capital replacement reserves consistent with other budget priorities.

 Budget Risks  Increased spending due to unfunded state or federal mandates.  Changes in student enrollment.  Inflationary impact of fuel, property & casualty insurance and other commodities

The District’s approach to coping with student growth, a restricted funding environment, and increasing academic standards has been to ensure that the budget process is driven by the District’s Strategic Plan and budget priorities.

Recent Legislative Changes to the School Funding System

In response to many years of litigation, the Texas Legislature (the Legislature) enacted House Bill 1 (HB 1), which made substantive changes in the way the Finance System is funded. The Legislature also passed legislation which, among other things, established a special fund in the Texas state treasury to be used to collect new tax revenues that are dedicated under certain conditions for appropriation by the Legislature to reduce M&O Tax rates, broadened the State business franchise tax, modified the procedures for assessing the State motor vehicle sales and use tax and increased the State tax on tobacco products. HB 1 and other described legislation are collectively referred to as the Reform Legislation. The Reform Legislation became effective with the 2006-2007 fiscal year of each district.

Accounting for School District Operations

School districts in Texas manage their multi-million dollar budgets through funds that have been designated to manage school operations. These funds are separated into distinct categories. The major category of funds is called Governmental Funds. These funds represent the core educational activities of the district.

Districts also collect costs in a series of proprietary funds that capture such diverse items as the National School Lunch Program, athletic concessions, and the district’s self funded employee insurance programs.

One unique feature of school funding is that the Board of Trustees is only obligated to approve budgets for three sets of funds. Budgets for the General Fund, Debt Service Funds, and Food Service Fund (an Enterprise Fund) must be included in the official district budget and approved by the Board. These budgets are approved on a fiscal year basis from September 1st through August 31st.

11 INTRODUCTION

Governmental Funds The following presents a comparison of revenues and expenditures 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.

The General Fund is the engine that drives all District activity. This fund pays teacher salaries, utilities, maintenance and other routine District activities. The Debt Service Fund is established to account for payment of principal and interest on long-term general obligation debt and other long-term debts for which a tax has been dedicated. Special revenue funds account for resources restricted to, or designated for, specific purposes by the District or a grantor in a special revenue fund. Finally, Capital Project Funds are used to build and maintain facilities and purchases buses.

Governmental Funds Revenues The General Fund is the largest single governmental fund and comprises 80.7% of total revenue. Revenues in this fund class are mainly derived from the general taxing authority of the District. However, a large share of revenue is also derived from State funding under the reform legislation of 2006. The State’s funding as a percentage of total Governmental Fund revenue is now 32.6%. This is up from a low several years ago of 15%. This is a direct result of the Reform Legislation passed in 2006 which lowered local property taxes and substituted a new business tax to raise the revenue needed to operate schools. Districts receive state aid based on a complex funding formula. The result of this formula is that the higher a District’s property wealth (assessed property value) per student, the less state funding the district receives. Attendance is reported to the state through the PEIMS system and used to determine how many students are at the calculated per student amount. The District will see higher overall revenue due to additional state revenue it receives from increased enrollment and attendance.

INTRODUCTION

Governmental Funds Revenue ($1,000's)

Budget Budget Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Revenues: Local & Intermediate Sources$ 217,403,118 $ 215,374,908 $ 217,218,624 $ 212,103,506 $ 216,467,792 State Program Revenues$ 118,208,917 $ 118,536,171 $ 118,732,125 $ 115,878,248 $ 111,133,616 Federal Program Revenues$ 18,518,872 $ 27,635,421 $ 27,811,975 $ 16,610,161 $ 13,174,408

Total Revenues$ 354,130,907 $ 361,546,500 $ 363,762,724 $ 344,591,915 $ 340,775,816

Governmental Funds Expenditures General Fund expenditures dominate Governmental Fund activities as well with almost 78.5% of the total. However, since the District has been experiencing rapid enrollment growth, the Capital Projects Fund and Debt Service Fund continues to have a major impact on expenditures. The challenge of large enrollment gains can only be met with new facilities. These facilities are funded through taxpayer authorized bond issues that are managed through the Capital Project Funds. The District anticipates this growth to slow over the next ten years.

13 INTRODUCTION

Total Governmental Funds Expenditures

Budget Budget Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 General Fund$ 264,815,567 $ 271,597,535 $ 269,007,200 $ 280,677,596 $ 275,560,359 Special Revenue Fund 38,875,871 34,983,582 31,080,970 15,532,915 16,735,816 Debt Service Fund 45,602,776 49,260,883 51,057,326 50,735,000 50,682,633 Capital Projects Fund 118,873,423 45,818,048 11,563,362 9,788,072 8,420,440

Total Expenditures$ 468,167,637 $ 401,660,048 $ 362,708,858 $ 356,733,583 $ 351,399,248

14 INTRODUCTION

Major Sources of Funds District programs are primarily supported by local real and personal property taxes and state funding. Within the $216.4 million in governmental funds local revenue, local taxes are budgeted at $205.7 million which is divided between the General Fund at $156.9 million and the Debt Service Funds at $48.8 million. This is up from last year’s total taxes of $201.4 million.

State program revenues are the next largest revenue source at almost $111.1 million. This includes $15.4 million from the Available School Fund, $81 million from the Foundation School Program, and $12.6 million for Teacher Retirement / TRS Care-On-Behalf Payments.

The available school fund consists of the distributions from the total return on all investment assets of the permanent school fund, the taxes authorized by this constitution or general law to be part of the available school fund, and appropriations made to the available school fund by the legislature. The On-Behalf revenues equal state payments of matching teacher retirement paid for active members of the school district in accordance with GASB Statement No. 24.

Major Uses of Funds The Board places a high priority on funding direct classroom instruction. Clear Creek spends 64.6% of its General Fund budget on Instruction and Related Services. These dollars go directly into the classroom and pay for teacher salaries and classroom/campus supplies. Almost eighty five percent (84.8%) of spending in the General Fund is for personnel, as a result a large part of this budget goes toward personnel and benefits associated with our classroom teachers. The second largest expenditure class in Governmental Funds is debt service. Since it has been a fast growth district, Clear Creek has issued almost $450 million in bonds over the last eight years and fourteen percent (14.4%) of its governmental fund monies in the Debt Service Funds.

15 INTRODUCTION

Analysis of Governmental Fund Budgets

General Fund Revenue and Other Resources in this fund are estimated at $275,562,500 while expenditures are budgeted at $275,560,359. The 2012–2013 General Fund budget is balanced with a small increase to fund balance of $2,141.

This fund is established to account for resources financing the fundamental operations of the District. All revenues and expenditures that are not required to be accounted for in other funds are included here. Since this is a budgeted fund, any fund balances are considered resources available for current operations. Fund balances may be appropriated by the Board of Trustees to implement its responsibilities.

The education of students is labor intensive. This is reflected in the large portion of the District's budget for payroll costs. The composition of the District's workforce is determined by the staffing policies and guidelines of the Board of Trustees on the basis of projected student enrollment and curriculum requirements. For the 2012–2013 fiscal year, payroll costs are budgeted at $233,518,912 (84.7%) percent of the General Fund current operating expenditures.

16 INTRODUCTION

Fund Balance Over the last eight years the Board of Trustees has placed a very high priority on building the District’s General Fund, fund balance to an acceptable level. The Board set fund balance objectives in policy CE (Local) to reflect the need to keep undesignated fund balance at a minimum of two months of operating expenses. As a result of this focus, the District ended FY 2011 with a total fund balance of $55.7 million which includes an undesignated, unreserved fund balance of $45.2 million. This will ensure the District has adequate undesignated reserves to meet contingencies.

Special Revenue Funds Special Revenue funds are received from a variety of sources and are used for an assortment of educational activities. The District anticipates accounting for over 29 special revenue funds in fiscal year 2012-13. Special revenue funds are classified as federal, state, or local, and are expended according to the requirements of the grantor or local policy. The largest group is federal entitlement programs that are applied for annually through the TEA. The federal program budget for 2012-13 is $11,279,408. State funded special revenues for 2012-13 are projected to be $933,616, while local special revenue funds are budgeted at $11,279,408 and consist predominately of campus activity funds and the Galveston-Brazoria Cooperative for the Hearing Impaired. The Board of Trustees is not required to approve special revenue funds.

17 INTRODUCTION

Clear Creek’s Special Revenue Funds have dropped significantly since FY 2011. This is primarily due to a decrease in federal funding related to the American Recovery and Reinvestment Act which provided additional IDEA – Part B funds ($3.2 million) for the education of children with disabilities and Title I – Part A funds ($9.8 million) for the education of children of poverty. There is a slight increase of 7.8% in the special revenues funds for FY 2013 mainly due to federal entitlement increases.

Debt Service Funds These funds are established to account for payment of principal and interest on long-term general obligation debt and other long-term debts for which a tax has been dedicated. They are budgeted at $49,125,000. The graph below highlights the stability in Debt Service Fund revenue over the last five years. The District has taken advantage of low interest rates to refinance debt and maintain a low, steady debt rate of thirty two cents.

In May, 2012 the District issued Unlimited Tax Refunding Bonds, Series 2012 totaling $82,755,000. The bonds were issued at a premium of $14,219,702 with issuance costs of $760,958 and accrued interest of $233,715. The refunding resulted in net present value savings of $5,028,446. In October, 2011 the District issued Unlimited Tax Refunding Bonds, Series 2011 totaling $31,915,000. The bonds were issued at a premium of $4,356,942 with issuance costs of $319,506 and accrued interest of $89,807. The refunding resulted in net present value savings of $1,472,054.

As of August 31, 2013 the projected fund balance will be approximately $2.9 million, or 6.3% of annual debt service payments. Although our goal is to maintain a fund balance of 10% of estimated annual payments there will be no negative cash flow impact since bond payments are made in February and August of each year, far past the heavy tax collection times of December and January.

Capital Projects Funds Over the past ten years, Clear Creek ISD has experienced a 26% student enrollment growth rate. New communities and neighborhoods have been build in previously sparsely populated areas of the District resulting in the need for new school facilities at the elementary and secondary level. In addition, the need to expand technology in the classroom and increase operating efficiency of facilities has required the District to perform renovations in every District facility and expand its technology capabilities. This has been accomplished through voter authorization of the following general obligation bonds accounted for in the Capital Projects Fund:

Authorized Amount

February, 2004$ 264,000,000 May, 2007$ 183,100,000

Total$ 447,100,000

18 INTRODUCTION

Over 8,000 new students have enrolled since 2002. Two new high schools, one new intermediate school, and four new elementary schools have been constructed using these funds. Major renovations have been performed at Clear Creek High School, as well as existing Clear Creek secondary and elementary schools. These funds have also provided funding for new school buses, technology equipment upgrades and other new equipment and furnishings.

In addition to normal enrollment growth, the District has a continuing need to fund capital projects and/or capital replacements that were not included in a bond program. In order to meet this need the District has set aside and transferred $71 million from the General Fund to a special capital projects fund over the last several years. This fund is helping the District meet capital needs without adding additional funding requests for major maintenance items in future bond programs.

Below is a summary of capital projects over the past ten years:

Clear Creek Independent School District Capital Projects Summary as of August 31, 2012

2004 2007 Project Authorization Authorization Capital Plan Total Land and Land $ 31,603,954 $ - $ 935,867 $ 32,539,821 Improvements New Facilities 153,432,522 154,151,164 23,301,534 330,885,220

Renovations 24,596,636 20,788,227 21,624,721 67,009,584

Buses/Other Vehicles 3,918,605 6,289,327 10,288,986 20,496,918 Technology Upgrades 36,480,829 1,151,705 5,200,168 42,832,701 Athletics/Fine Arts 16,690,860 67,578 1,563,554 18,321,991 Improvements

Other Costs 1,717,030 3,410 1,150,456 2,870,896

Total$ 268,440,436 $ 182,451,411 $ 64,065,285 $ 514,957,132

19 INTRODUCTION

Proprietary Funds Proprietary funds include those funds for which the District charges customers a fee. Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail. Clear Creek’s proprietary funds are further broken down into Enterprise Funds and Internal Service Funds.

Enterprise Funds Enterprise Funds are used to report business-type activities. The District has three business-type activities within this fund class; the National Breakfast and Lunch Program, athletic concessions, and district advertising. The Child Nutrition Fund budget must be approved by the Board of Trustees. Over $14 million in revenue is generated in these funds. Enterprise funds grow gradually as student enrollment increases. As we enroll more students and as our number of at-risk students increases, the Child Nutrition Fund budget will also increase.

Internal Service Funds Internal Service Funds include activities in the District’s employee self-funded insurance programs. This includes the Health Insurance Fund, Worker’s Compensation Fund, Disability Insurance Fund and a new Property and Casualty Insurance Fund created to help manage fluctuating costs in property and casualty insurance premiums. Over $3 million in revenue is generated by all of these funds. The large reduction in the Internal Service Funds from FY 2011 to FY 2012 is due to the termination of the District’s self funded health insurance plan in December of 2010. The District joined the Texas Teacher Retirement System’s ActiveCare health plan in January of 2011 and continued to pay run-out claims associated with the self funded plan through December 31, 2011. The property and casualty insurance fund will help the district manage the sometimes wild swings in property and casualty insurance premiums that result from damaging major hurricanes along the Gulf Coast.

Total Proprietary Fund Revenues

Budget Budget Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013

Enterprise Fund $12,813,356 $ 13,065,123 $ 13,833,253 $14,118,500 $ 14,648,900 Internal Service Funds $26,297,948 $ 28,967,365 $ 14,740,473 $ 3,423,000 $ 3,323,500

Total $39,111,304 $42,032,488 $28,573,726 $17,541,500 $17,972,400

Total Proprietary Fund Expenditures

Budget Budget Description FY 2008 FY 2009 FY 2010 FY 2011 FY 2012

Enterprise Fund $11,429,879 $12,442,255 $12,305,194 $14,117,700 $ 14,237,700 Internal Service Funds $30,435,068 $ 35,257,963 $ 13,886,725 $ 3,610,000 $ 3,223,000

Total $41,864,947 $47,700,218 $26,191,919 $17,727,700 $17,460,700

20 INTRODUCTION

Analysis of Local Taxes

Assessed Values Recent legislation created a change in the appraisal process for school districts with property in more than one county. Since Clear Creek ISD has property in both Harris and Galveston counties our appraisal and budget process was impacted.

In prior years, districts with property in more than one county could chose one appraisal district to appraise all properties. Now these school districts are required to have split appraisals. Therefore, the Galveston County Central Appraisal District (GCAD) appraises property in Galveston County while the Harris County Central Appraisal District (HCAD) appraises property in Harris County for Clear Creek ISD.

While this legislation is logical, it has impacted our tax rate approval timeline and cash flow. The GCAD always certifies values on or before the state mandated deadline of July 25th. The HCAD, however, cannot meet this deadline and does not provide a certified tax roll until early September.

When the District used the GCAD to appraise all properties it was able to approve a tax rate in August and mail tax bills by early October. Due to delays from the HCAD, we cannot approve a tax rate until late September. This means tax bills may not be mailed until late October or early November.

All properties are assessed at 100% of market value as of January 1, 2011. The Certified and Under Protest Appraisal Totals were used for the September 26th tax rate adoption. The District's fiscal year runs from September 1st to August 31st. Therefore, our projected 2011 Certified and Under Protest Appraisal Totals, which were $15,582,364, were used for the August 29th budget adoption. This equates to an average growth rate in assessed values of more than 5.5% per year over the last four years. Appraised values decreased over two percent (2.3%) the last two years, $365.8 million, due to the impact of an economic recession and damage created by Hurricane Ike in September of 2008. However, the values are rising again, jumping by over three percent this year.

The Texas Comptroller of Public Accounts annually certifies the final property values on or before July 1st of the following year. The Commissioner of Education uses the final values in the process of allocating state funds to school districts.

21 INTRODUCTION

Levy on the Average Residence Clear Creek’s tax base is heavily weighted towards residential property. Almost fifty five percent (56.70%) of our total general fund is derived from local property taxes. Homeowners fund a majority of the costs of operating our schools.

Clear Creek’s levy on its average residence decreased slightly in FY 2013. This is due to a slight decrease in local property values. The chart to the right highlights this movement over the last five years.

The impact of a general recession lowered property values in FY 2010 and FY 2011. Values rose again in FY 2012, but fell slightly in FY 2013. The average taxable value of a home in the Clear Creek Independent School District decreased from $151,536 in 2011 to $150,994 in 2012. As a result, the levy due on the average residence fell from $2,061 in 2011 to $2,054 in 2012.

Distribution of Tax Base Clear Creek is literally a district of roof-tops. Our community is primarily residential in nature. Almost $12.3 billion in value is residential in nature (60.3% of total market value). This is up slightly from three years ago when values were at $12.1 billion in 2008. This presents hope for a quick economic recovery in the Houston area. The next highest distribution is in commercial and industrial property at over $4.6 billion (22.5% of total market value). This property value is also higher than 2011 and in line with the growth of residential property values. The District also has a large portion of its property in the form of acreage and platted lots/tracts which are available for development. This indicates that there is an abundance of land for future development. This raw land will eventually become land for new homes. As a result, we believe that the distribution of our tax base will continue to be heavily weighted in residential property.

Top Twenty Taxpayers Clear Creek’s top taxpayers are heavily weighted towards industrial and commercial operations. It should also be noted that even with a heavy weight of industrial and commercial taxpayers in our top twenty, the top taxpayer, Baybrook Mall LLP, accounts for less than one percent (.82%) of our total tax base. Our next largest taxpayer is Turbine Maintenance Group which is an energy company. They account for 0.70% of the tax base. Our twentieth largest taxpayer accounts for only 0.21% of our total tax base. This is evidence of Clear Creek’s dependence on residential taxpayers. See Informational section, page 188 for detailed list.

22 INTRODUCTION

Property Tax Rates The Board of Trustees adopted tax rates on September 26th after giving appropriate public notice. School district tax rates consist of a Maintenance & Operations tax rate and an Interest & Sinking tax rate.

Maintenance and Operations tax rate (M&O): A local school district tax rate that raises revenue to be used to operate and maintain the district's schools. This rate is at $1.04 per $100 valuation.

Interest and Sinking Tax (I&S): A tax levied and money used by school districts to pay for voter approved bonded indebtedness, usually construction of facilities or other capital needs. This rate is at $0.32 per $100 valuation.

The total tax rate has increased by four cents ($0.04) over the last five years. The Maintenance and Operations tax rate increased by four cents ($0.04) over this period.

The Interest and Sinking Fund tax rate has remained at thirty two cents ($0.32) over the last five years.

Property Tax Collections Clear Creek has seen property tax collections declined significantly since FY 2007. This is due to the reform legislation that reduced the tax rate by fifty cents over the same period. Tax collections have risen slightly from FY 2011 to FY 2012. This may be a signal that the economic downturn that has been experienced in the Houston area is ending.

The worldwide recession has had

23 INTRODUCTION

an impact on values; however, our collection history remains high. Our home and business owners pay their taxes even in the worst economic climate in many years.

Student Enrollment Projections

Enrollment projections were provided through a contract with Templeton Demographics. Templeton Demographics integrates school district enrollment information with individual neighborhood housing forecasts to create enrollment projections.

Templeton Demographics was retained in early 2011 to provide enrollment projections to the School Boundary Advisory Committee (SBAC). The purpose of the SBAC is to examine potential attendance zones, review the related challenges associated with new and anticipated growth of the District, and recommend new attendance zones. This will allow the District to make efficient use of instructional facilities and determine future facility needs.

The District is steadily growing and has large areas of undeveloped land. The Templeton Demographics report will be a key data source for the District in the future. Current projections show student enrollment for the FY 2013 school year to be 39,674. This number will grow to 44,305 over the next ten years.

District-Wide Staffing

The District has experienced tremendous enrollment growth over the last five years. In order to meet the challenges of a fast-growth school district, our teaching and support staff has grown as well. In the last five years, the District has added approximately 575 new positions to meet growth. Teachers make up the vast majority of these new positions with the District adding 243 new positions.

The second largest growth areas involve campus staffing. This is to be expected since the District opened six new campuses in the last seven years. As a result the District has created 315 new positions to operate new campuses. This includes Campus Clerical and office support as well as auxiliary support positions in maintenance, transportation and custodial services.

24 INTRODUCTION

As Clear Creek’s enrollment continues to grow at a slower pace, we anticipate teaching and support staff to increase slightly in order to meet the needs of our District. This trend will continue to slow for the next ten years. As budgetary restraints continue, class sizes will be closely evaluated. In addition, all non-teaching position vacancies will be evaluated to determine if the position’s duties can be re- assigned and the position eliminated.

Employee Resource Allocations

CLEAR CREEK INDEPENDENT SCHOOL DISTRICT FULL-TIME EQUIVALENT DISTRICT EMPLOYEES BY POSITION

Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013

Administrative / Professional General Administration 7 7 7 7 7 Business / Finance 9 9 9 9 9 Human Resources 4 4 3 3 2 Instruction / Curriculum 23 23 22 22 23 Technology / Information Systems 6 6 5 5 5 Maintenance and Operations 4 4 3 3 3 Principals 37 40 43 44 44 Assistant Principals 57 64 66 64 66 Librarians 43 46 48 42 42 Counselors 86 102 105 86 86 Nurses 40 44 46 45 45 Diagnosticians 30 34 36 22 28 LSSP 4 5 5 19 22 OT/PT 6 6 6 6 20 Speech-Language Pathologists 23 23 23 33 39 379 417 427 410 441

Teachers 2,577 2,689 2,713 2,663 2,697

Technology 36 37 58 50 49

Campus Clerical / Office / Classroom Aides Attendence Clerk 44 44 47 41 41 Secretary - Principal 37 40 43 43 43 Bookkeeper 4 5 7 15 15 Registrar 6 7 8 11 11 Classroom Teacher Aide 70 75 89 286 286 Special Education Aide 214 235 320 265 265 Library Aide 37 57 59 42 9 Other 27 27 32 84 84 439 490 605 787 754

Central Office Clerical / Office Secretary 30 32 32 35 32 Accounts Payable Clerks 4 4 4 4 4 Payroll Clerks 6 6 6 6 5 Purchasing Clerk 2 2 2 1 1 Tax Office Clerk 4 4 4 3 3 Receptionist 1 1 1 1 1 PEIMS Data Specialist 1 1 1 - - Other 2 2 22 22 22 50 52 72 72 68

Auxiliary Transportation 221 236 270 283 283 Food Service 250 260 280 277 277 Maintenance - Custodial 250 263 286 301 265 Maintenance - Other 57 64 64 80 80 Warehouse 6 6 6 6 6 Security 7 9 9 6 6 791 839 915 953 917

Other Part-time 273 273 200 100 120

Total 4,545 4,796 4,990 5,035 5,046

25 INTRODUCTION

Educational Performance Measures

Texas Accountability System The Texas Education Agency introduced a new student testing system in the 2011-2012 school year called the State of Texas Assessments of Academic Readiness (STAAR) – pronounced “star.” This new test for all students in grades 3-11 replaced the Texas Assessment of Knowledge and Skills (TAKS). The State of Texas did not assign accountability ratings for 2011-2012. Results of the TAKS prior to 2011-12 are presented below. With more than 93% of all students passing the Texas Assessment of Knowledge and Skills (TAKS) tests in all subjects and nearly 98% of students completing high school, the Clear Creek Independent School District received a Recognized rating by the Texas Education Agency in 2010-11. Before this year, the District had been named either an Exemplary or Recognized District for thirteen years. An Exemplary rating is the highest academic rating in Texas’ accountability rating system. A Recognized rating is the second highest academic rating in Texas’ accountability system.

Texas Accountability System Description 2007-2008 2008 - 2009 2009- 2010 2010- 2011 2011- 2012

Exemplary 18 25 32 15 No ratings

Recognized 14 13 8 22 No ratings

Acceptable 6 0 1 6 No ratings

District Rating Recognized Recognized Exemplary Recognized No ratings

Academic Performance and Per Pupil Spending Clear Creek ISD is committed to providing efficient and effective services to its students. This does not mean we spend more than other districts. It means we ensure that each dollar we spend is focused on student achievement. When Clear Creek’s per pupil spending is benchmarked to our Texas peers, we find that we do not rank at the top in per pupil spending. Yet we can still lay claim to being one of the highest performing large (enrollment in excess of 20,000) school districts in the State of Texas.

There has been a nation-wide push to force districts to spend an arbitrary amount of its funds on direct classroom instruction. The percentage that is most often used as a benchmark is 65% of the total budget. Over the last several legislative sessions, Texas legislators made a push to implement the 65% rule. Their goal has been to require districts to spend at least 65% of their total budget on direct classroom instruction. While the goal of increased classroom spending is one that all districts strive for, it is equally true that there is no direct research that links higher levels of spending with student success.

The chart on the next page highlights this fact. Our General Fund per pupil spending in each major expense category is benchmarked against our peer districts across the State of Texas. We compare ourselves to the top thirty school districts across the state. As you will note, we rank 23rd in overall per pupil spending in our peer group. In addition, we are 22nd in Instruction and Related spending – often used as the benchmark for direct classroom spending, and 21st in Instructional and School

26 INTRODUCTION

Leadership which is campus and district based instructional support. You will also note that many Acceptable districts spend much more than Clear Creek ISD on a per pupil basis.

These results support the idea that more is not better when it comes to per pupil spending. Student performance is a balance between direct classroom spending and having the very best teacher in each classroom and administrator on each campus.

Clear Creek Independent School District Expenditures per Student Enrolled Compared to District Academic Performance FY 2012-2013 Approved General Fund Budgets

2011 Instruction & Student Administrative Plant Inter Academic Instruction & School Support Suppport Maintenance Security & Technology Community Debt Capital Governmental School District Enrollment Rating Related Leadership Services Services & Operations Monitoring Services Services Services Outlay Charges Total

Clear Creek ISD 39,790 Recognized$ 4,473 $ 507 $ 744 $ 148 $ 505 $ 73 $ 158 $ 2 $ - $ - $ 315 $ 6,925 Alief ISD 45,758 Recognized$ 5,043 $ 588 $ 1,308 $ 144 $ 769 $ 112 $ 64 $ 28 $ 621 $ 40 $ 45 $ 8,763 Allen ISD 19,748 Recognized $ 4,664 $ 498 $ 714 $ 198 $ 857 $ 83 $ 91 $ - $ - $ - $ 47 $ 7,150 Arlington ISD 64,971 Acceptable$ 4,747 $ 473 $ 737 $ 97 $ 895 $ 95 $ 137 $ 2 $ 892 $ 478 $ 85 $ 8,638 Austin ISD 87,336 Acceptable$ 5,259 $ 665 $ 793 $ 209 $ 905 $ 113 $ 204 $ 53 $ 10 $ 15 $ 67 $ 8,292 Birdville ISD 22,400 Acceptable$ 4,871 $ 566 $ 1,278 $ 201 $ 812 $ 28 $ 131 $ 11 $ 11 $ - $ 39 $ 7,949 Carrolton Farmers-Branch ISD 26,423 Recognized$ 4,679 $ 609 $ 734 $ 235 $ 870 $ 55 $ 189 $ 11 $ - $ 4 $ 587 $ 7,972 Conroe ISD 53,800 Recognized $ 4,071 $ 472 $ 848 $ 105 $ 669 $ 74 $ 91 $ 0 $ - $ - $ 35 $ 6,367 Cypress Fairbanks ISD 110,061 Recognized$ 4,566 $ 444 $ 744 $ 95 $ 537 $ 62 $ 45 $ 49 $ 3 $ 0 $ 48 $ 6,594 Fort Bend ISD 69,463 Acceptable$ 4,458 $ 488 $ 749 $ 165 $ 727 $ 74 $ 137 $ 98 $ - $ - $ 34 $ 6,930 Fort Worth ISD 81,511 Acceptable$ 4,445 $ 680 $ 1,404 $ 181 $ 865 $ 116 $ 117 $ 45 $ 923 $ 8 $ 84 $ 8,868 Garland ISD 58,151 Acceptable$ 4,524 $ 592 $ 673 $ 200 $ 645 $ 64 $ 179 $ 24 $ 10 $ 0 $ 13 $ 6,923 Humble ISD 36,608 Recognized$ 4,583 $ 531 $ 830 $ 183 $ 741 $ 69 $ 76 $ 16 $ - $ - $ 203 $ 7,232 Hurst Euless Bedford ISD 21,570 Recognized$ 4,541 $ 507 $ 715 $ 207 $ 691 $ 37 $ 132 $ 4 $ - $ - $ 38 $ 6,872 Irving ISD 35,312 Acceptable$ 4,748 $ 628 $ 703 $ 219 $ 593 $ 91 $ 108 $ 13 $ - $ 0 $ 101 $ 7,202 Katy ISD 62,414 Recognized$ 4,874 $ 503 $ 764 $ 161 $ 703 $ 84 $ 134 $ 10 $ - $ 13 $ 86 $ 7,331 Klein ISD 47,486 Recognized$ 4,462 $ 534 $ 719 $ 158 $ 639 $ 93 $ 134 $ 13 $ 0 $ - $ 48 $ 6,800 Leander ISD 35,152 Recognized$ 4,371 $ 443 $ 802 $ 137 $ 702 $ 40 $ 167 $ 53 $ - $ - $ 48 $ 6,763 Lewisville ISD 50,127 Recognized$ 5,119 $ 632 $ 804 $ 182 $ 745 $ 21 $ 160 $ 116 $ - $ 2 $ 68 $ 7,850 Mansfield ISD 33,049 Acceptable$ 4,387 $ 568 $ 818 $ 174 $ 811 $ 87 $ 96 $ 5 $ - $ 1 $ 35 $ 6,982 McKinney ISD 24,382 Recognized$ 4,772 $ 581 $ 909 $ 159 $ 759 $ 41 $ 116 $ 6 $ - $ - $ 43 $ 7,386 Mesquite ISD 38,118 Recognized$ 4,693 $ 537 $ 743 $ 188 $ 776 $ 77 $ 135 $ 3 $ - $ 47 $ 90 $ 7,289 North East ISD 67,000 Recognized$ 4,842 $ 540 $ 818 $ 171 $ 784 $ 59 $ 56 $ 5 $ - $ - $ 46 $ 7,320 Pasadena ISD 53,677 Recognized$ 4,687 $ 630 $ 671 $ 186 $ 810 $ 82 $ 110 $ 0 $ 4 $ 28 $ 30 $ 7,238 Plano ISD 55,302 Recognized$ 4,930 $ 446 $ 693 $ 161 $ 768 $ 52 $ 96 $ 15 $ - $ - $ 81 $ 7,244 Richardson ISD 37,620 Recognized$ 4,425 $ 603 $ 586 $ 184 $ 612 $ 38 $ 106 $ 5 $ 1 $ - $ 24 $ 6,584 Round Rock ISD 46,240 Acceptable$ 4,721 $ 514 $ 753 $ 148 $ 805 $ 57 $ 108 $ 44 $ - $ 2 $ 58 $ 7,210 San Antonio ISD 55,504 Acceptable$ 4,365 $ 514 $ 779 $ 215 $ 828 $ 96 $ 206 $ 35 $ - $ 10 $ 18 $ 7,065 Spring Branch ISD 33,500 Acceptable$ 4,804 $ 654 $ 676 $ 220 $ 799 $ 92 $ 175 $ 20 $ 9 $ - $ 34 $ 7,483 Spring ISD 37,021 Acceptable$ 4,590 $ 527 $ 667 $ 185 $ 734 $ 87 $ 103 $ 15 $ - $ - $ 33 $ 6,941

High$ 5,119 $ 665 $ 848 $ 235 $ 865 $ 116 $ 206 $ 116 $ 11 $ 28 $ 587 $ 8,292 Average$ 4,657 $ 549 $ 806 $ 174 $ 745 $ 72 $ 125 $ 23 $ 83 $ 22 $ 83 $ 7,339 Low$ 4,524 $ 444 $ 693 $ 97 $ 505 $ 21 $ 45 - - $ - $ 13 $ 6,923

Clear Creek ISD Ranking 30 Districts 22 21 17 24 30 17 8 27 12 16 2 23

¹ Includes Payments to a Tax Increment Reinvestment Zone & Excludes Chapter 41 Payments ² Katy ISD includes all of its insurance costs in Administrative Support Services.

27 INTRODUCTION

Financial Performance Measures

Financial Integrity Rating System of Texas During the 77th regular session of the Texas legislature (2001), Senate Bill 218 was passed and Governor Perry signed it into law shortly thereafter. This law requires each school district to prepare an annual financial accountability report within two months of the date of issuance of the final School FIRST ratings.

Many business-related issues are covered in this report. The primary reporting tool, however, is the Financial Accountability Ratings Worksheet. This worksheet was developed by representatives of the Texas Education Agency (TEA), the Texas Business & Education Council (TBEC) and the Texas Association of School Business Officials (TASBO). It is administered by the TEA and calculated on information submitted to the Agency via our PEIMS submission each year. The worksheet consists of 20 Indicators, each weighted equally with the exception of the Critical Indicators.

The District received official notification of the 2011 Final School FIRST rating on September 13, 2012 for the 2010-2011 fiscal year. Clear Creek has a rating of “Superior Achievement”, scoring a total of 70 points on this external financial performance measure.

Bond Ratings In order to ensure the lowest interest rates on bonds issued by the District, it is important to maintain a high credit rating. The District’s underlying credit rating was upgraded in April 2008 from AA- to AA by both Standard and Poor’s Investor Service and Fitch Ratings Service. In 2012, the District’s underlying credit rating was upgraded by Fitch Ratings Service to AA+ and Standard and Poor’s Investor Service rating remained at AA. As a result, the District has been able to issue bonds at very favorable interest rates from 2008 through 2012.

Long Range Compensation Plans

For the second consecutive year, compensation for all employees was frozen at 2010-11 levels to help compensate for the reduction in state revenue coupled with additional budget costs such as additional teaching positions due to student growth and increased costs.

Due to these salary freezes, administration has found that teacher salaries are beginning to lag behind the competition when it performed its annual salary to market comparison in 2012. Consequently, the District is preparing a long range compensation plan to recommend salary increases for the 2013-14 school year. The goal is to bring salaries in line with the School Board’s compensation philosophy. That compensation philosophy is to ensure that Clear Creek Independent School District pays its teachers, administrators and staff at the average market salary for each position.

Budget Highlights

The following is presented as a brief overview of significant items and issues contained in the 2012- 2013 budgets. Due to uncertainties in school finance, campus leaders and budget managers were asked to provide a no increase budget. As a result, major impacts on the budget reflect projects or

28 INTRODUCTION

expenditures that are critical to student success. As discussed earlier in this document, the Administration performed a detailed review of all revenues and expenditures which was focused on aligning the allocation of resources with the accomplishment of District goals and objectives. The Strategic Plan reference to the District's Strategic and Performance Goals and Performance Objectives is included for all cost increases where appropriate.

Major Impacts FY 2013 General Fund Budget

Strategic Plan Approved Budget Description Alignment-Goal # 2012 - 2013 Beginning Revenue (2011/12)$ 280,759,000

Revenue Changes Net Reduction in State Funding Actual Reduction in State Funding Before Growth (7,693,295) Increase in State Funding Due to Growth 4,876,941 Elimination of Federal Job Grant Funding (5,949,000) Transfer from Advertising Revenue 150,000 Implementation of Extracurricular Fees 280,000 Other Revenue Increases 841,354 Increase in SHARS Funding 1,150,000 Total Revenue Adjustments (6,344,000)

Ending Revenue (2012/13)$ 274,415,000

Beginning Expenditures (2011/12)$ 280,677,596

Expenditure changes Across the Board 10% cuts 1, 4 (651,951) Payroll-Reduce EAP 4 (35,000) Payroll-Regor-Custodial 4 (455,813) Payroll-Reorg-Library Aides 4 (566,364) Payroll-Reorgg-Other Departments 4 (323,000) Payroll-Reorg-Special Education 4 (34,823) Payroll-Bring Discretionalry AEP In-house 1, 4 75,000 Payroll-Add Elementary SS Coordinator 1, 4 70,000 Payroll-Add 12th Grade to CFHS 1, 4 760,000 Payroll-Add Special Eduction FTE's 1, 4 250,000 Payroll-Add Two Way Emersion 1, 4 100,000 Payroll -Add Wave To LCI 1, 4 160,000 Payroll-Contingency-10 Teaching Positions 1, 4 500,000 Eliminate Harris & Galveston JJAEP 1, 2, 4 (260,030) Reduce Payroll Budgets 4 (5,743,000) Reduce Utility Budgets 4 (1,240,000) Increase Liaison Contract 5 215,000 Add Fuel Contingency-Funded by Advertising 4 150,000 Increase for Art Uniforms 1, 4 165,000 Increase for Calculators 1, 4 80,000 Increase Dept. Budgets 1, 2, 4 448,750 Increase Campus Budgets Due to Student Growth 1,2,4 71,494

Total Change in Expenditures (6,264,737) Total Expenditures $ 274,412,859

Total Budget Surplus or (Shortfall) $ 2,141

29 INTRODUCTION

Acknowledgements

We appreciate the leadership and fiscal support provided by the Clear Creek Independent School District Board of Trustees and the Clear Creek community for development, implementation and maintenance of an excellent educational program for the children of the District.

We have presented the challenges, opportunities, and high expectations of the Clear Creek Independent School District. The Clear Creek Independent School District Board of Trustees, administration, and staff are committed to making the Clear Creek Independent School District one of the top districts in the state. With a focus on high expectations, a common curriculum meeting the needs of all students, quality teachers, parental involvement, and the full utilization of facilities, the Clear Creek Independent School District will meet this goal.

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As the leadership team for the Clear Creek Independent School District, the Board of Trustees and Superintendent will be guided by core values that cluster in four primary areas:

Community: We believe in and are committed to maintaining the vitality of public education.

Quality public education matters. We firmly believe that what we are doing in educating the students of this district is of vital importance, not only to individual students and their families, but to this community and society as a whole. The quality of life of people in our district is enhanced when our students and schools thrive.

Success: It's important to create an environment where each student can succeed.

Doing what's best for each student is a priority. We believe each student has the potential to become a valuable and productive member of society. It is both our responsibility and our passion to help each student reach his/her potential.

Honor: Honor, integrity, and respect for others will be evident in everything we do.

We will deal with each other, our CCISD staff and students, and the people of our community openly, honestly, and in ways that will merit their trust. We will be considerate of the opinions of others and treat them with dignity and respect. We will not let personal agendas get in the way of doing the right things in the right way

Leadership: The highest standards of leadership will be modeled in our actions and expected throughout the organization.

We recognize that we serve our community, students and staff best when we work to excel at everything we undertake. We also know that as leaders, we must effectively communicate both within the school district and to the community. And, finally, as leaders, we understand that we are accountable to be good stewards of the taxpayer money entrusted to us to Educate and Equip students to Excel.

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Ken Baliker, President District 3

Ken Baliker is a 25-year resident of Clear Creek ISD and a 1980 graduate of Clear Lake High School. Mr. Baliker has a great deal of knowledge about the district and its mission through years of service as a volunteer. Mr. Baliker holds an executive position at an international energy company specializing in downstream businesses-petroleum refining and transportation. He earned his Bachelor of Science in Chemical Engineering with High Distinction from the University of Kentucky and his Master’s in Business Admin. from the University of Houston Clear Lake.

Ann Hammond, Vice President At-Large Position B

Ann Hammond, a 30-year resident of the Clear Lake area, has dedicated years of service to not only the school district but the community at-large. Ms. Hammond, a graduate of University of Houston- Clear Lake, has served on several CCISD committees including the Boundary committee, Bond committee, District Education Improvement (DEIC) committee, the Campus Instructional Improvement committee, and Super Sci-Tech Saturday conference committee. In addition to volunteering as a board member of the Clear Creek Community Council of PTA’s, Ms. Hammond is also very active in the Bay Area Alliance for Youth and Families and the Bay Area Turning Point. She retired from NASA in 2004 but continues to assist the agency as a consultant. Ms. Hammond has two children.

Win Weber, Secretary District 2

Win Weber is a longtime resident of Nassau Bay. A mother of two children, Ms. Weber has been very active in the PTA and other community activities. Win Weber is a private attorney.

Robert Davee District 1

Robert Davee is a veteran Clear Creek ISD trustee. Professionally, Mr. Davee is a partner in the Mills Shirley L.L.P. law firm in Galveston, specializing in litigation and defense in the maritime industry. Mr. Davee earned his doctorate in law from the University Of Texas School Of Law in 1985, and graduated magna cum laude with his bachelor’s degree from Texas Tech University in 1982.

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Page Rander District 4

Having spent the majority of her professional career as a civil servant, Ms. Rander brings a wealth of knowledge in local government to her Board position. Currently, she works as a human resource supervisor for a Harris County department. In the community, she has volunteered for youth groups such as Hugh O’Brian Youth Leadership, school organizations and little league sports. Ms. Rander earned her Bachelor of Science degree in communications from Syracuse University and a master’s degree from the Columbia University Graduate School of Journalism. She has lived in Friendswood for over ten years and has a son attending Clear Brook.

Dee Scott District 5

Dee Scott has owned the Dee Scott Insurance Agency in League City for the past 30 years. In addition to serving on the Clear Creek ISD Board of Trustees, Ms. Scott is an active community member holding leadership positions with the North Galveston County YMCA and the League City Chamber of Commerce; and she had a pivotal role in the creation of the First Leadership League City Group. Ms. Scott also serves as the Vice President of the League City Economic Development Corporation.

Charles Pond At-Large Position A

Charles Pond was elected to the At-Large Position A in May 2009. Mr. Pond has been an active volunteer both on the campus and district level for many years. He has served on bond, long-range facilities, and finance committees in the district and received the CCISD Citizen of the Year for 2008- 2009. Mr. Pond is a district manager for a consulting company. He and his wife have four children, all of whom graduated from CCISD.

Dr. Greg Smith Paul McLarty Jeff Kohlenberg Superintendent of Schools Assistant Superintendent for Director of Financial Business and Support Services Services 33 INTRODUCTION

Board Meetings All Clear Creek Independent School District board meetings and workshops are open to the public. Regular meetings will be held at 6:00 p.m. on the fourth Monday of each month in the board room located at the CCISD Education Support Center, 2425 East Main St., League City, Texas. Trustees hold monthly board workshops at 4:30 p.m. on the second Monday of each month in the large staff development room located at the CCISD Education Support Center. Other special meetings and work sessions are scheduled as needed.

If You Wish to Address the Board

The public may address the board during the community input participation portion of the board meeting. Remarks may be related to any topic, whether agenda items or non-agenda items, and are limited to three minutes. Requests to address the Board must be submitted in writing to the Superintendent by noon of the Thursday before a regular Board Meeting.

www.ccisd.net

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Board of Trustees Ken Baliker...... President Ann Hammond ...... Vice President Win Weber ...... Secretary Robert A. Davee ...... Member Dee Scott ...... Member Page Rander ...... Member Charles Pond ...... Member

Administration

Dr. Greg Smith ...... Superintendent of Schools Dr. Steven Ebell ...... Deputy Superintendent - Curriculum & Instruction Paul McLarty ...... Deputy Superintendent – Business & Support Services Dr. Alex Torrez ...... Assistant Superintendent for Secondary Education Holly Hughes ...... Assistant Superintendent for Elementary Education Dr. Casey O’Pry ...... Executive Director of Human Resources Debbie Phillips ...... Executive Director of Curriculum & Instruction Marlene Skiba ...... Executive Director of Professional Development Kevin Swartz ...... Chief Technology Officer Elaina Polsen ...... Director of Communications

Principals Scott Bockart ...... Clear Creek High School Karen Engle ...... Clear Falls High School Debra Dixon ...... Clear Lake High School Michelle Staley ...... Clear Brook High School Gail Love...... Clear Springs High School Dr. Brett Lemley ...... Clear Horizons Early College High School Michael Houston ...... Clear View Education Center Sandy Davenport ...... Clear Path Alternative School Jamey Majewski ...... Bayside Intermediate School Deanna Daws ...... Brookside Intermediate School Michael Alvarez ...... Clear Lake Intermediate School Peter Caterina ...... Creekside Intermediate School Kim Broulliard ...... League City Intermediate School David Williams ...... Seabrook Intermediate School Susan Carpenter ...... Space Center Intermediate School Paul House ...... Victory Lakes Intermediate School Dr. Lori Broughton...... Westbrook Intermediate School Jerry Herd ...... Clear Creek Intermediate School 35

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Robin Williams ...... Armand Bayou Elementary School Trudy Knight ...... Henry Bauerschlag Elementary School Erin Tite ...... James F. Bay Elementary School Ann Arrington ...... Brookwood Elementary School Jepsie Kimball ...... Clear Lake City Elementary School Monica Giuffre ...... Falcon Pass Elementary School Lauren Ambeau ...... Lloyd R. Ferguson Elementary School Suzanne Jones ...... Darwin L. Gilmore Elementary School Kim Noel ...... Art & Pat Goforth Elementary School Dr. Susan Scurry ...... P.H. Greene Elementary School Stephanie King ...... Walter Hall Elementary School Kelly Chapman ...... I.W. and Eleanor Hyde Elementary School Debra Reno ...... C.D. Landolt Elementary School Kristina Lasserre ...... League City Elementary School Dr. Michael Marquez ...... Margaret S. McWhirter Elementary School Stephanie McBride ...... Sandra Mossman Elementary School Kelly Mooney ...... North Pointe Elementary School Jane Kelling ...... Ralph Parr Elementary School Yolanda Jones ...... G.W. Robinson Elementary School Andrea Segraves ...... James H. Ross Elementary School Dr. Brittani Moses ...... LaVace Stewart Elementary School Kathy Gouger ...... John F. Ward Elementary School Teresa Snider ...... Arlyne & Alan Weber Elementary School Buffie Johnson ...... Wedgewood Elementary School Mark Smith ...... G.H. Whitcomb Elementary School Matt Paulson ...... Edward H. White II Elementary School

36 INTRODUCTION

Association of School Business Officials International®

This Meritorious Budget Award is presented to

Clear Creek Independent School District

For excellence in the preparation and issuance of its school system budget for the Fiscal Year 2011-2012. The budget is judged to conform to the principles and standards of the ASBO International® Meritorious Budget Awards Program.

President Executive Director

37 INTRODUCTION

ORGANIZATIONAL SECTION

39 ORGANIZATION

The District

Clear Creek is an Independent School District and is established under laws set out in Section 11 of the Texas Education Code. Independent school districts have the primary responsibility for implementing the state’s system of public education and ensuring student performance in accordance with the Texas Education Code. Independent school districts are governed by a board of trustees who, as a body corporate, shall oversee the management of the district. Clear Creek ISD is fully accredited by the Texas Education Agency (TEA) as required in Section 11.001 of the Texas Education Code.

Celebrating sixty three years of excellence, Clear Creek Independent School District, is situated just south of Houston. Our story begins in 1948 when schools in League City, Seabrook, Webster and Kemah consolidated to form the Clear Creek Independent School District. At the time the schools were unified, there were fewer than 1,000 students in four schools.

Clear Creek ISD embraces the communities of League City, Seabrook, Webster, Kemah, El Lago, Nassau Bay, Clear Lake Shores and Taylor Lake Village, along with portions of Bacliff, Friendswood, Houston and Pasadena. Clear Creek ISD encompasses parts of Galveston and Harris counties. The District serves over 39,000 students in grades pre-kindergarten through twelve. The district operates twenty-six elementary schools, ten intermediate schools, seven high schools, and one alternative campus.

Clear Creek ISD is meeting the challenge of a fast growth school district by proactively analyzing facility needs and placing bond issues for taxpayer approval. Taxpayers approved a $183.1 million bond program in May of 2007. This bond program provides funding for two elementary schools, one intermediate school and one high school campus. In addition, funds are provided to return two existing Ninth Grade Centers to intermediate campuses.

Clear Creek ISD is home to the NASA/Johnson Space Center; the numerous engineering and technical organizations which support the space industry; the fishing and recreation areas of Galveston Bay; chemical and energy resource industries; and the University of Houston-Clear Lake.

The heart of a school district is its people – and the Clear Creek Independent School District takes great pride in its highly qualified Board of Trustees, administration, faculty and staff, all of whom are dedicated to providing the best possible education environment for all students. Parent and community interest and support strengthen the school program.

Clear Creek ISD is now the 29th largest of the 1,031 school districts in Texas. The district employs over 4,900 persons, over 2,700 of which are teachers. Student test scores are routinely well above the state average. Approximately 80 percent of graduating seniors plan to attend college or technical schools. We are proud that 26 percent of the faculty members have a master’s or doctorate degree.

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Our students and staff continue to excel in many arenas. The most recent state accountability ratings reflect that Clear Creek ISD has the distinction of being the only large school district (more than 25,000 students) in the State of Texas to have achieved a Recognized or higher rating from the Texas Education Agency (TEA) for fourteen of the last fifteen years. Fifteen of Clear Creek’s forty three campuses were rated Exemplary (the highest rating in Texas). That means that thirty five percent (35%) of the District’s campuses achieved the State’s highest academic rating. Twenty three of the District’s campuses are rated Recognized and six schools are rated Academically Acceptable.

District Map

41 ORGANIZATION

Mission Statement

The mission of the Clear Creek Independent School District, a diverse community unified by a spirit of exploration and excellence, is to develop students who will lead the way to the future by educating and equipping them with the skills necessary to excel in the 21st century through a system characterized by meaningful community relationships and a comprehensive curriculum facilitated by a highly qualified team committed to Courage, Collaboration, Innovation, and Self-Direction.

District Motto

Courage, Collaboration, Innovation, Self-Direction

Portrait of a Clear Creek ISD Graduate The Clear Creek ISD portrait of a 21st century graduate reflects the beliefs, goals, and mission of the district. Embedded within the strategic plan, the portrait is reflected by the successful integration of instruction, character development, and technology designed to equip students to demonstrate mastery of the following: Courage – as demonstrated through:  a personal code of ethics that is the foundation of a strong character  the confidence to lead, venture, persevere, and address challenges  a spirit of confidence and dignity Collaboration – as demonstrated through:  ethical leadership  effective communication and creative problem-solving skills necessary to succeed in increasingly complex social and work environments  active participation in and responsible contributions to team efforts  supportive and cooperative interpersonal relationships  a respectful understanding of diversity Innovation – as demonstrated through:  ethical decision-making and conduct  efficient and effective use of technology to research, organize, evaluate and communicate information  a heightened sensibility of the connections between the academic world and global issues  a conscientious recognition of civic rights and environmental obligations the enthusiastic application of creativity, originality, and self-expression Self-Direction – as demonstrated through:  a strong work ethic  accountability for personal and professional achievement  a commitment to the process of learning and establishing a vision for the future  the continuous improvement and maintenance of mental and physical health  the development of initiative, flexibility, and adaptability in accepting responsibility for actions  the ability to initiate change or adapt to changes in personal and professional settings

42 ORGANIZATION

Strategic Planning

Origins of the Planning Model Dr. Smith was named superintendent of schools in January, 2008 and immediately set out to refine Clear Creek’s mission, vision and strategic plan. This would be the first major review of the plan since it was originally developed in 2004. Beginning in the fall of 2008, the superintendent’s cabinet, led by Dr. Steven Ebell the district’s deputy superintendent of curriculum and instruction, began a total review of the district’s strategic mission and goals. After months of collaboration with campus and central office instructional leaders, the district developed the framework for its long range strategic plan. This plan is anchored with the District’s core beliefs and a mission statement that embodies our community’s common goals and aspirations. The strategic plan approved by the Board of Trustees on April 27, 2009 is provided below.

Statement of Beliefs We believe that: Each student deserves access to a world-class education. Education is a joint partnership between family, school and community. Relationships are the foundation for meaningful teaching and learning. Learning can occur any time, any place, and at any pace. Providing diverse learning opportunities promotes individual success. Excellence is worth the effort. High expectations drive performance. Diversity strengthens our community. The measure of success of any community is the success of its children. Communication with all stakeholders develops unity. Every person is responsible to be a continuous lifelong learner. Innovation requires a commitment to bold ideas.

Objectives  Enable all students to participate in activities promoting creativity, collaboration, problem- solving and innovation.  Equip all students to graduate with the knowledge, skills, and resources to be successful in post-secondary education or employment in the 21st century workplace.  Expect all students to participate in making a meaningful contribution to the community.  Engage all students to develop plans to successfully achieve their personal goals.

Parameters  We will make academic excellence our first priority.  We will hold the highest expectations for everyone.  We will make optimal use of technology throughout the educational system.  We will base our decisions and actions on the best interest of the student.  We will be responsible stewards of our resources.  We will require individual and organizational responsibility and accountability. 43 ORGANIZATION

 We will treat each other with honesty and respect.  We will make all decisions consistent with our beliefs and mission.  We will not initiate or retain any program or service unless it contributes to achieving our mission and objectives, and benefits outweigh costs.  We will embrace change that leads to continuous improvement.

Goals 1. We will provide rigorous learning opportunities and curricula that transcend state and national standards to improve the achievement of each student while meeting their individual needs and aspirations. 2. We will enhance the character development of each student with emphasis on creating a sense of personal responsibility and a commitment to community. 3. We will recruit, develop and retain compassionate, effective, innovative and highly motivated staff. 4. We will focus our use of resources to accelerate learning for all students and eliminate the achievement gap. 5. We will provide learning environments that are physically safe and emotionally secure for all students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to successfully achieve the district mission and objectives. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning community.

Strategic Goals & Performance Targets

Strategic Goal # 1: We will provide rigorous learning opportunities and curricula that transcend state and national standards to improve the achievement of each student while meeting their individual needs and aspirations.

 Performance Target 1: Provide all students with the opportunity for attainment of college credit, industry certification, and other post-secondary options while obtaining a high school diploma. Strategies: A. All schools will promote a college/career culture. B. Implement year 3 recommendations from the Curriculum Management Audit. C. The District will develop an alternative accountability system including performance metrics that is more reflective of the elements of an exemplary school district. D. Continue to offer rigorous levels of educational opportunities including college preparatory, career and technical education. E. Ensure that every senior has a post-secondary plan leading to college or career. F. Develop a written, long-range master technology plan consistent with the district strategic plan.

 Performance Target 2: Ensure that all students and all student groups (African-American, Hispanic, White, students served in special education, students classified as economically disadvantaged, and students classified as Limited English Proficient) meet or exceed

44 ORGANIZATION

performance expectations on STAAR English/Language Arts. Ensure that 98% of students and all student groups at the Exit-level meet performance expectations on TAKS English/Language Arts. (Superintendent’s Target) Strategies: A. All schools will implement a minimum of three District endorsed, scientifically based instructional methods to be used for student groups to show success/improvement in TAKS/STAAR Reading/ELA. B. All teachers will utilize the District Reading/ELA curriculum posted in Forethought. C. Complete a thorough data analysis of the performance of students receiving special education services and make instructional modifications as a result of this analysis. D. Ensure that the District and all schools meet adequate yearly progress. E. Develop a long-range assessment plan focusing on formative assessment.

 Performance Target 3: Ensure that all students and all student groups (African-American, Hispanic, White, students served in special education, students classified as economically disadvantaged, and students classified as Limited English Proficient) meet or exceed performance expectations on STAAR Mathematics. Ensure that 97% of students and all student groups at the Exit-level meet performance expectations on TAKS Mathematics. (Superintendent’s Target) Strategies: A. All schools will implement a minimum of three District endorsed scientifically based instructional methods to be used for student groups to show improvement/success in TAKS/STAAR Math. B. All teachers will utilize the District mathematics curriculum posted in Forethought. C. Provide a variety of intervention strategies and approaches including before and after school tutorials, pull-out and target classes. D. Develop a long-range assessment plan focusing on formative assessment.

 Performance Target 4: Ensure that all students and all student groups (African-American, Hispanic, White, students served in special education, students classified as economically disadvantaged, and students classified as Limited English Proficient) meet or exceed performance expectations on STAAR Science. Ensure that 99% of students and all student groups at the Exit-level meet performance expectations on TAKS Science. (Superintendent’s Target) Strategies: A. All schools will implement a minimum of three District endorsed, scientifically based instructional methods to be used for student groups to show improvements/success in TAKS/STAAR science. B. All teachers will utilize the District Science curriculum posted in Forethought. C. Utilize innovative approaches to include teacher support, parental support and technological support to provide individual students optimum learning supports. D. Develop a long-range assessment plan focusing on formative assessment.

 Performance Target 5: Ensure that all students and all student groups (African- American, Hispanic, White, students served in special education, students classified as economically disadvantaged, and students classified as Limited English Proficient) meet or exceed performance expectations on STAAR Social Studies. Ensure that 100% of students and all student groups at the Exit-level meet performance expectations on TAKS Social Studies. (Superintendent’s Target 2)

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Strategies: A. All schools will implement District endorsed, scientifically based, instructional methods to be used for student groups to show success in STAAR social studies. B. All teachers will utilize the District Social Studies curriculum posted in Forethought. C. Develop a long-range assessment plan focusing on formative assessment.

 Performance Target 6: Provide students identified as needing support through the Limited English Proficient (LEP), At-Risk, or Dyslexia, Special Education Programs with research- based instructional strategies, interventions, programs and services that are designed to accelerate their language acquisition and improve their academic achievement Strategies: A. Implement identified instructional approaches that will be used to address the needs of students identified as LEP. B. Implement identified instructional approaches that will be used to address the needs of students identified as At-Risk. C. Implement identified instructional approaches that will be used to address the needs of students receiving special education services. D. Implement identified instructional approaches that will be used to address the needs of students receiving Section 504 services, including those students supported through Dyslexia services. E. Increase professional learning offerings for teachers of students receiving special education.

Strategic Goal # 2: We will enhance the character development of each student with emphasis on creating a sense of personal responsibility and a commitment to community.

 Performance Target 1: Provide opportunities for all to participate in service learning events or activities. Strategies: A. All schools will implement at least one service learning project that provides an opportunity for all students to participate.

 Performance Target 2: Provide opportunities for all students in character development programs and activities. Strategies: A. Refine the Safe School Ambassadors Program B. Refine the Lions Quest Program C. Develop systems to support the implementation of a district-wide behavior support program for students in PK-12. D. Implement the CCISD Secondary Student Honor Code.

Strategic Goal # 3: We will recruit, develop and retain compassionate, effective, innovative and highly motivated staff.

 Performance Target 1: Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. Strategies: A. Analyze highly qualified teacher data between high and low poverty campuses. B. Implement the District Professional Development Plan C. Implement the Second Year pilot of the alternative teacher evaluation system, Lead Educator Appraisal and Development System (LEADS) at specific campuses. 46 ORGANIZATION

D. CIICs will annually review and approve a campus professional development plan that is aligned with the District professional development plan. E. All schools will engage in targeted, specific activities to enhance a positive school climate for all campus employees. F. All schools will administer the campus climate survey and adjust strategies based on survey results. G. Develop a long-range employee compensation plan. H. Develop a long-range employee recruitment and retention plan.

Strategic Goal # 4: We will focus our use of resources to maximize learning for all students and eliminate the achievement gap.

 Performance Target 1: Base all resource allocations upon a thorough analysis of student performance data annually. Strategies: A. Specified campuses will pilot the use of technology solutions to improve the management of student discipline data. B. Implement Forethought curriculum management system at campus and district level. C. Teachers will utilize District endorsed methods of online communication to provide student access to learning materials D. All schools will implement a minimum of two District endorsed strategies to address drop-out prevention. E. All schools will utilize District endorsed strategies for comprehensive, intense, accelerated instruction (State Compensatory funding, SSI) F. CIIC will annually review, report the student achievement results of two campus- based student intervention programs and determine whether programs should be continued, modified or discontinued.

 Performance Target 2: Ensure that all resource allocations (financial and personnel) support district alignment and campus goals. Strategies: A. All schools will utilize District endorsed strategies for intervention activities funded through Targeted Assistance to ensure that all students are academically successful. B. CIIC will annually review instructional budget and staffing plan. C. Implement year 3 of the District Program Evaluation Plan. D. Implement year 2 of long-term plan to ensure that AP/Pre-AP student enrollment is representative of overall District student enrollment. E. Implement plans for increasing the support and academic achievement of students identified as English Language Learners and receiving Special Education Services.

Strategic Goal # 5: We will provide learning environments that are physically safe and emotionally secure for all students, faculty and staff.

 Performance Target 1: Implement program specific safety designs in 100% of all required areas.

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Strategies: A. CIIC will conduct an annual review of building/campus safety. B. Implement coordinated school health programs at each campus. C. Maintain upkeep of all District facilities. D. Develop a facility needs assessment that successfully addresses the future needs of our students.

 Performance Target 2: Implement programs with an emphasis on facilitating student relationships. Strategies: A. All campuses will implement District endorsed strategies to address suicide prevention. B. All campuses will implement District endorsed strategies to address conflict resolution. C. All campuses will implement District endorsed strategy to address violence prevention. D. All campuses will implement District endorsed strategies to focus on building relationships with students. E. Implement the District procedure and system to prevent (educate), track, investigate and resolve allegations of bullying and cyber-bullying.

Strategic Goal # 6: We will lead, develop, and implement a robust parent and community involvement program to successfully achieve the district mission and objectives.

 Performance Target 1: Provide opportunities for all parents to participate in activities as a partner in their child’s educational process. Strategies: A. Teachers will conference with parents at least once each year to provide a variety of information, including: a. what the school will do to help students meet performance standards; b. what the parent can do to help the student’s performance; c. additional assistance available at the school B. Improve overall District parent involvement as measured by the CCISD Parent Involvement Survey. C. All schools will develop/implement one strategy to improve communication between teachers, students and parents regarding students’ academic progress. D. All campuses receiving Title I assistance will implement strategies to provide parents individual student assessment results in a language the parent can understand

Strategic Goal # 7: We will nurture, support, and develop collaborative leadership at all levels throughout the learning community.

 Performance Target 1: Ensure that staff will be a member of a professional learning community and will continue to improve and reflect on their practice. Strategies: A. All schools will ensure that all teaching staff are members of a Professional Learning Community. B. Campus/department administrators will employ a variety of strategies to support staff in the implementation or application of newly acquired professional knowledge. 48 ORGANIZATION

C. Expand the use of the Common Learning Framework through ongoing professional development, support, and monitoring. D. Through targeted, specific professional development, emphasize and expand concepts of student engagement and teacher as designer. E. Implement the CCISD Professional Development Plan. F. The District will reserve at least 10% of its Title 1, Part A allocation for professional development for instructional staff across the district (excluding funds reserved for professional development under section 1119). G. Implement design teams at the district level and on certain campuses focused on enhancing systems to support the development/implementation of engaging student work.

49 ORGANIZATION

CLEAR CREEK INDEPENDENT SCHOOL DISTRICT ORGANIZATION CHART

ORGANIZATION

Budget and Financial Policies

Legal Requirements for Budgets Legal requirements for school district budgets are formulated by the state, Texas Education Agency, and the local district.

Statement of Texas Law Sections 44.002 through 44.006 of the Texas Education Code establish the legal basis for budget development in school districts. The following six items summarize the legal requirements from the code:

 The superintendent is the budget officer for the district and prepares or causes the budget to be prepared.

Note: TEA recommends that an interactive approach between the board of trustees and the superintendent be taken to establish the budget process and define related roles and responsibilities.

 The district budget must be prepared by a date set by the state board of education.

 The president of the board of trustees must call a public meeting of the board of trustees, giving ten days public notice in a newspaper, for the adoption of the district budget. Any taxpayer in the district may be present and participate in the meeting.

 No funds may be expended in any manner other than as provided for in the adopted budget. The board does have the authority to amend the budget or adopt a supplementary emergency budget to cover unforeseen expenditures.

 The budget must be prepared in accordance with GAAP (generally accepted accounting principles) and state guidelines. The budget must be legally adopted before the adoption of the tax rate.

TEA Legal Requirements TEA has developed additional requirements for school district budget preparation as follows:

 The budget must be adopted by the board of trustees, inclusive of amendments, no later than August 31.

 Minutes from district board meetings will be used by TEA to record adoption of and amendments to the budget.

 Budgets for the General Fund, the Food Service Fund (whether accounted for in the General Fund, a Special Revenue Fund or Enterprise Fund) and the Debt Service Fund must be included in the official district budget (legal or fiscal year basis). 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.

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Note: Districts may prepare and approve budgets for other funds and/or with even greater detail at their discretion. Such local decisions may affect the need for budget amendments and financial reporting requirements.

 The officially adopted district budget, as amended, must be filed with TEA through PEIMS (Public Education Information Management System) by the date prescribed in the annual system guidelines. Revenues, other sources, other uses, and fund balances must be reported by fund, object (at the fourth level), fiscal year, and amount.

 Expenditures must be reported by fund, function, object (at the second level), organization, fiscal year, program intent and amount.

 A school district must amend the official budget before it exceeds a functional expenditure category, i.e., instruction, administration, etc., in the total district budget. The annual financial and compliance report should reflect the amended budget amounts on the schedule comparing budgeted and actual amounts. The requirement for filing the amended budget with TEA is satisfied when the school district files its Annual Financial and Compliance Report.

Local District Requirements In addition to state legal requirements, the Clear Creek Independent School District Board of Trustees has established their own requirements for annual budget preparation through Board Policy CE (LEGAL and LOCAL) Annual Operating Budget.

ANNUAL OPERATING BUDGET, CE (LEGAL) DATE ISSUED: 2/9/2010 - UPDATE 87

Authorized Expenditures The District shall not lend its credit or gratuitously grant public money or things of value in aid of any individual, association, or corporation. Tex. Const. Art. III, Sec. 52; Brazoria County v. Perry, 537 S.W.2d 89 (Tex. Civ. App.-Houston [1st Dist.] 1976, no writ)

The District shall not grant any extra compensation, fee, or allowance to a public officer, agent, servant, or contractor after service has been rendered or a contract entered into and performed in whole or in part. Nor shall the District pay or authorize the payment of any claim against the District under any agreement or contract made without authority of law. Tex. Const. Art. III, Sec. 53; Harlingen ISD v. C.H. Page and Bro., 48 S.W.2d 983 (Comm. App. 1932)

The state and county available funds disbursed to the District shall be used exclusively for salaries of professional certified staff and for interest on money borrowed on short time to pay such salaries, when salaries become due before school funds for the current year become available. Loans for paying professional certified staff salaries may not be paid out of funds other than those for the current year. Education Code 45.105(b)

Local funds from District taxes, tuition fees, other local sources, and state funds not designated for a specific purpose may be used for salaries of any personnel and for purchasing appliances and supplies; for the payment of insurance premiums; for buying school sites; for buying, building, repairing, and renting school buildings, including acquisition of school buildings and sites by leasing same through annual payments with an ultimate option to purchase [see CHG(LEGAL)]; and for other purposes

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necessary in the conduct of the public schools to be determined by the Board. Education Code 45.105(c)

No public funds of the District may be spent in any manner other than as provided for in the budget adopted by the Board. Education Code 44.006(a)

Use of District Resources The Board shall not enter into an agreement authorizing the use of District employees, property, or resources for the provision of materials or labor for the design, construction, or renovation of improvements to real property not owned or leased by the District.

The Board may not use state or local funds or other resources of the District to electioneer for or against any candidate, measure or political party. Education Code 11.168

Commitment of Current Revenue A contract for the acquisition, including lease, of real or personal property is a commitment of the District's current revenue only, provided the contract contains either or both of the following provisions:

1. Retains to the Board the continuing right to terminate the contract at the expiration of each budget period during the term of the contract.

2. Is conditioned on a best efforts attempt by the Board to obtain and appropriate funds for payment of the contract. Local Gov't Code 271.903

Fiscal Year The Board may determine if the District's fiscal year begins on July 1 or September 1 of each year. Education Code 44.0011

Budget Preparation The Superintendent shall prepare, or cause to be prepared, a proposed budget covering all estimated revenue and proposed expenditures of the District for the following fiscal year. Education Code 44.002

Deadlines The proposed budget shall be prepared on or before a date set by the State Board of Education, currently August 20 (June 19 if the District uses a July 1 fiscal year start date). Education Code 44.002(a); 19 TAC 109.1(a), 109.41

The adopted budget must be filed with the Texas Education Agency on or before the date established in the Financial Accountability System Resource Guide. Education Code 44.005; 19 TAC 109.1(a)

Public Meeting on Budget and Proposed Tax Rate After the proposed budget has been prepared, the Board President shall call a Board meeting for the purpose of adopting a budget for the succeeding fiscal year. Any taxpayer of the District may be present and participate in the meeting. Education Code 44.004 [See CCG (LEGAL) for provisions governing tax rate adoption].

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The meeting must comply with the notice requirements of the Open Meetings Act. Gov't Code 551.041, 551.043

Published Notice The Board President shall also provide for publication of notice of the budget and proposed tax rate meeting in a daily, weekly, or biweekly newspaper published in the District. If no daily, weekly, or biweekly newspaper is published in the District, the President shall provide for publication of notice in at least one newspaper of general circulation in the county in which the District's central administrative office is located. The notice shall be published not earlier than the 30th day or later than the tenth day before the date of the hearing.

Form of Notice The published notice of the public meeting to discuss and adopt the budget and the proposed tax rate must meet the size, format, and content requirements dictated by law.

The notice is not valid if it does not substantially conform to the language and format prescribed by the comptroller.

Taxpayer Injunction If the District has not complied with the published notice requirements in the FORM OF NOTICE described above, and the requirements for DISTRICTS WITH JULY 1 FISCAL YEAR below, if applicable, and the failure to comply was not in good faith, a person who owns taxable property in the District is entitled to an injunction restraining the collection of taxes by the District. An action to enjoin the collection of taxes must be filed before the date the District delivers substantially all of its tax bills. Education Code 44.004

Publication of Proposed Budget Summary Concurrently with the publication of notice of the budget under Education Code 44.004, the District shall post a summary of the proposed budget on the District’s Internet Web site or, if the District has no Internet Web site, in the District’s central administrative office.

The budget summary must include a comparison to the previous year’s actual spending and information relating to per student and aggregate spending on:

1. Instruction; 2. Instructional support; 3. Central administration; 4. District operations; 5. Debt service; and 6. Any other category designated by the Commissioner.

Education Code 44.0041

Budget Adoption The Board shall adopt a budget to cover all expenditures for the succeeding fiscal year at the meeting called for that purpose and before the adoption of the tax rate for the tax year in which the year covered by the budget begins.

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Certified Estimate By April 30, the chief appraiser shall prepare and certify an estimate of the taxable value of District property. Tax Code 26.01(e)

Districts with A July 1 Fiscal Year A district with a fiscal year beginning July 1 may use the certified estimate of the taxable value of District property in preparing the published notice if the District does not receive the certified appraisal roll on or before June 7. A district that uses a certified estimate may adopt a budget at the public meeting designated in the published notice prepared using the estimate, but the District may not adopt a tax rate before the District receives the certified appraisal roll for the District. Education Code 44.004

Budget Adoption after Tax Rate Adoption The District may adopt a budget after the District adopts a tax rate for the tax year in which the fiscal year covered by the budget begins if the District elects to adopt a tax rate before receiving the certified appraisal roll for the District as provided by Tax Code 26.05(g). Following adoption of the tax rate, the District must publish notice and hold a public meeting before the District may adopt a budget. The comptroller shall prescribe the language and format to be used in the notice. The District may use the certified estimate of taxable value in preparing the notice. Education Code 44.004(j)

Publication of Adopted Budget On final approval of the budget by the Board, the District shall post on the District’s Internet Web site a copy of the budget adopted by the Board. The District’s Web site must prominently display the electronic link to the adopted budget. The District shall maintain the adopted budget on the District’s Web site until the third anniversary of the date the budget was adopted. Education Code 39.084

Amendment of Approved Budget The Board shall have the authority to amend the approved budget or to adopt a supplementary emergency budget to cover necessary unforeseen expenses.

Copies of any amendment or supplementary budget must be prepared and filed in accordance with State Board rules. Education Code 44.006

Failure to Comply with Budget Requirements A Board member who votes to approve any expenditure of school funds in excess of the item or items appropriated in the adopted budget or a supplementary or amended budget commits a misdemeanor offense. Education Code 44.052(c)

Certain Donations The District may donate funds or other property or service to the adjutant general's department or to the Texas National Guard. Gov't Code 431.035(c), 431.045 (b)

ANNUAL OPERATING BUDGET, CE (LOCAL) DATE ISSUED: 9/15/2011

Fiscal Year The District shall operate on a fiscal year beginning September 1 and ending August 31.

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Goals and Objectives The purpose of the budget is to provide a statement, expressed in financial terms, that serves as management’s primary tool for planning and controlling operations.

Primary objectives of the budget system are to: 1. Assist the formulation of an integrated plan of operations and understanding of how each organization’s activities contribute to the overall mission.

2. Provide a means of communication between various levels of management by stating the objectives of each organization and the funds necessary to achieve them.

3. Provide each organization head with the financial information necessary to perform his or her function and control expenditures.

4. Provide a means of measuring and guiding performance by comparing planned (budgeted) expenditures and workload against actual expenditures and workload.

5. Provide the historical data required for realistic budget preparation. 6. Relate expenditures to the three year financial, education, and construction plans.

Budget Planning and Development Budget planning shall be an integral part of overall program planning so that the budget effectively reflects the District's goals and the plan to implement them. In the budget planning process, general educational goals, specific program goals, and alternatives for achieving program goals shall be considered, as well as input from the District and campus level site-based committees. The District administration shall allocate funds according to goals and priorities developed by the Board of Trustees. Staff shall submit a preliminary plan and its rationale in May. The Board shall at a minimum receive revised financial estimates in June, July, and August. The Board shall be informed as new information impacting the budget becomes available.

Public Budget Meeting The annual public meeting to discuss the proposed budget and tax rate shall be conducted as follows:

1. The Board President shall request at the beginning of the meeting that all persons who desire to provide input on the proposed budget and/or tax rate sign up on the sheet provided.

2. Prior to the beginning of the meeting, the Board may establish time limits for speakers.

3. Speakers shall confine their remarks to the appropriation of funds as contained in the proposed budget and/or the tax rate.

4. No officer or employee of the District shall be required to respond to questions from speakers at the meeting.

Authorized Expenditures The adopted budget provides authority to expend funds for the purposes indicated and in accordance with state law, Board policy, and the District's approved purchasing procedures. The expenditure of

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funds shall be under the direction of the Superintendent or designee, who shall ensure that funds are expended legally, ethically, and in accordance with the adopted budget.

Budget Amendments The Board shall amend the budget when a change is made increasing any one of the functional spending categories or increasing revenue object accounts and other resources. The Superintendent or designee shall recommend budget amendments to the Board for approval.

Reserves The Board and the administration shall work together to maintain two months undesignated fund balance in the maintenance and operations budget and ten percent of the projected annual debt service payments in restricted fund balance in the debt service fund budget, barring emergency situations. This level of reserves will accomplish two Board priorities.

1. To provide adequate funds to meet emergency needs.

2. To ensure a favorable bond rating for the District.

In addition, the Board may commit fund balance from time to time in order to meet specific District contingencies. The Board will review and approve designated reserves on an annual basis with the adoption of the District’s annual budget in August.

Budget Reporting During the year, the administration shall provide monthly summaries of the budget, as approved, versus actual expenditures. A running record of all development, construction, and maintenance projects accrued costs versus budgeted amounts shall be available throughout the year to support deliberations for project approvals.

Audits Independent audits shall be performed every year or as requested by the Board.

Fund Balance Classification Fund balance classification shall be recorded in accordance with governmental accounting standards as promulgated by the Governmental Accounting Standards Board.

Order of Expenditure The order of spending and availability of the fund balance shall be to reduce funds from the listed areas in the following order: restricted, committed, assigned, and unassigned. Negative amounts shall not be reported for restricted, committed, or assigned funds.

OTHER DISTRICT POLICIES

Other District policies can be found at: http://www.tasb.org/policy/pol/private/084910/.

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The following are other pertinent policies:

CAA (Local) Fiscal Management, Goals and Objectives-Financial Ethics http://www.tasb.org/policy/pol/private/084910/pol.cfm?DisplayPage=CAA(LOCAL).pdf

CCA (Legal) Local Revenue Sources – Bond Issues http://www.tasb.org/policy/pol/private/084910/pol.cfm?DisplayPage=CCA(LEGAL).pdf

CFA (Legal) Accounting Financial Report and Statements

http://www.tasb.org/policy/pol/private/084910/pol.cfm?DisplayPage=CFA(LEGAL).pdf

CK (Local) Safety Program/Risk Management http://www.tasb.org/policy/pol/private/084910/pol.cfm?DisplayPage=CK(LOCAL).pdf

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Fund Balance of the General Fund Fund balance shall mean the gross difference between governmental fund assets and liabilities reflected on the balance sheet. Governmental fund assets are those of the general fund, special revenue funds, debt service funds, and capital project funds.

The fund balance of the general fund, one of the governmental fund types, is of primary significance because the general fund is the primary fund, which finances most functions in the District. The fund balance of the general fund shall mean the gross difference between general fund assets and liabilities reflected on the balance sheet.

The five classifications of fund balance of the governmental types are as follows: 1. Nonspendable fund balance, which shall mean the portion of the gross fund balance that is not expendable (such as inventories) or is legally earmarked for a specific use.

2. Restricted fund balance, which shall include amounts, constrained to a specific purpose by the provider, such as a grantor.

3. Committed fund balance, which shall mean that portion of the fund balance that is constrained to a specific purpose by the Board.

4. Assigned fund balance, which shall mean that portion of the fund balance that is spendable or available for appropriation but has been tentatively earmarked for some specific purpose by the Superintendent or designee. In current practice, such plans or intent may change and may never be budgeted, or may result in expenditures in future periods of time.

5. Unassigned fund balance, which shall include amounts available for any legal purpose. This portion of the total fund balance in the general fund is available to finance operating expenditures.

The unassigned fund balance shall be the difference between the total fund balance and the total of the nonspendable fund balance, restricted fund balance, committed fund balance, and assigned fund balance.

Budget Process

Objectives of Budgeting The objectives of budgeting are outlined by the Texas Education Agency in the Financial Accountability System Resource Guide.

Performance evaluation allows citizens and taxpayers to hold policy makers and administrators accountable for their actions. Because accountability to citizens often is stated explicitly in state laws and constitutions, it is considered a cornerstone of budgeting and financial reporting. The Governmental Accounting Standards Board (GASB) recognizes its importance with these objectives in its GASB Concepts Statement No. 1 (Section 100.177):

 Financial reporting should provide information to determine whether current-year revenues were sufficient to pay for current-year services.

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 Financial reporting should demonstrate whether resources were obtained and used in accordance with the entity's legally adopted budget. It should also demonstrate compliance with other finance-related legal or contractual requirements.

 Financial reporting should provide information to assist users in assessing the service efforts, costs and accomplishments of the governmental entity.

Meeting these objectives requires budget preparation to include several concepts recognizing accountability. Often these concepts have been mandated for state and local public sector budgets. They include requirements that budgets should:

 Be balanced so that current revenues are sufficient to pay for current services.

 Be prepared in accordance with all applicable federal, state, and local legal mandates and requirements.

 Provide a basis for the evaluation of a government's service efforts, costs and accomplishments.

Note: Although the objective of balanced budgets is generally applicable to all school districts to ensure long-term fiscal health, variations of this objective which are considered appropriate for some school districts over short-term periods are available. For example, the balanced budget objective may be met through the use of fund balance reserves to pay for current services during certain periods. Such uses of fund balance reserves must be in accordance with applicable state and local fund balance policies.

Budget Process Overview The budgeting process is comprised of three major phases: planning, preparation and evaluation. The budgetary process begins with sound planning. Planning defines the goals and objectives of campuses and the school district and develops programs to attain those goals and objectives. Once these programs and plans have been established, budgetary resource allocations are made to support them. Budgetary resource allocations are the preparation phase of budgeting. The allocations cannot be made, however, until plans and programs have been established.

Finally, the budget is evaluated for its effectiveness in attaining goals and objectives. Evaluation typically involves an examination of: how funds were expended, what outcomes resulted from the expenditure of funds, and to what degree these outcomes achieved the objectives stated during the planning phase. This evaluation phase is important in determining the following year's budgetary allocations.

In summary, budget preparation is not a one-time exercise to determine how a school district will allocate funds. Rather, school district budget preparation is part of a continuous cycle of planning and evaluation to achieve district goals.

The Planning Cycle The Budget Process covers the entire financial cycle starting with budget planning and ending with the audited financial statements. The seven steps are:

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 Budget Planning November - December 2011  Budget Preparation February - August 2012  Board of Trustee Budget Review April – August 2012  Budget Adoption August 2012  Tax Rate Adoption September 2012  Budget Amendments Monthly as needed 2012-13  Audited Financial Statements January 2013

Budget Planning The budget process is instructionally driven. Budget planning begins with a series of meetings held in November to begin developing broad-based budget goals. The Chief Financial Officer facilitates a number of planning meetings with key District decision makers to develop a list of budget priorities for Board consideration. The Board receives budget priorities from the Superintendent’s Cabinet, the District Educational Improvement Council (DEIC), the CFO Advisory Council (an advisory group of campus leaders throughout the District), and the Citizens Financial Advisory Committee (an advisory group of local business leaders).

The final step in the goal-setting process is a planning meeting with the Board of Trustees in early December. The Board reviews input from all sources and adopts the budget goals, assumptions and priorities that will drive budget development.

The budget calendar is also reviewed with the Board of Trustees at this early planning meeting. The Board may also consider issues highlighted on the District and Campus Improvement Plans as well as the District Strategic Plan at this time.

Budget Preparation Budget preparation begins with a training session for campus leaders and program managers at the time the Budget Manual and budget worksheets are distributed in February. The District utilizes Sunguard accounting software to allow for on-line budget preparation. The District provides annual software training in this area for budget managers.

The District uses site-based budgeting to enhance the ability of campus leaders to serve as effective instructional leaders. Site-based budgeting places the campus leader at the center of the budget preparation process. The site-based budget reflects the prioritized needs of the campus and is aligned with the Campus Improvement Plan and the District’s Strategic Plan.

Each campus receives a campus budget worksheet which reflects initial campus funding allocations. These allocations address equity issues between campuses. They are designed around three cost drivers: total enrollment, at risk student enrollment, and staffing. Enrollment allocations reflect the total number of projected students on a given campus. This number is based on prior year Public

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Education Information Management System (PEIMS) data adjusted for known or expected increases or decreases in enrollment for the coming year. These allocations are then adjusted during the budget year after the October PEIMS snapshot of student enrollment is made available to the District.

The funding allocation for at risk students is based on the number of children eligible to receive free or reduced meals at the campus. These children are considered at risk of failure and additional funds are allocated for tutoring and educational support for these students.

Staff allocations are aligned with student projections. Teacher staffing is set according to the District’s Board approved student teacher ratios and staffing standards (included on pages 66-70). In Texas, the State sets the maximum student to teacher ratio for grades kindergarten through four. This ratio is 22-1 and it can only be exceeded be applying for a waiver from the Texas Education Agency (TEA). The Board has set a District standard student teacher ratio of 25-1 in all secondary core courses (math, science, social studies, and English/language arts). This ensures that student class loads for secondary core subject teachers do not exceed 150 students during a standard six period day. Additionally the Board set the student to teacher ratio in all Algebra I classes at 22-1. Research indicates that Algebra I is a bedrock course that can predict student success in high school. In order to ensure student success, the District lowered student to teacher ratios to allow more one-on-one instruction. Remaining staffing decisions are based on the Board approved five year staffing plan. This plan is reviewed and updated for Board approval during the spring of each school year to ensure it meets the needs of our growing district.

After the completed campus and program budget packages have been returned to the Finance Office, a District Budget Committee reviews each department’s budget requests with the responsible campus leader, program manager or department director. The review focuses on instructional impact and includes the allocation of existing funds as well as any additional funding requests. At these meetings, department/campus leaders are able to provide District staff with key information that is needed to make budget decisions.

Board of Trustee Budget Review The Board of Trustees regularly receives budget updates that include revisions to the long range financial forecast, the long range staffing plan, the preliminary budget, the compensation & salary plan, and the capital projects/capital improvement plan. If funds are available, the compensation & salary plan for teachers is adopted at the March Board of Trustees meeting. Adopting the plan this early in the budget process provides Clear Creek ISD with a competitive advantage in recruiting new teachers and retaining existing staff. Since Clear Creek ISD is a growing district, staff also asks the Board to approve a number of additional teaching units (fifty or more) at this time to accommodate growth. The compensation & salary plan for support staff is generally adopted in July.

Budget Adoption The Galveston Central Appraisal District certifies the property value roll to taxing entities in July. The District publishes the required legal notice in August. The required legal notice for the FY 2012 – 2013 Budget was published on August 9, 2012. The Board of Trustees held the public hearing and adopted the budget on August 20, 2012.

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Tax Rate Adoption Historically, the Galveston Central Appraisal District (CAD) certified all District property. This was true even though a high percentage of district property was located in Harris County. Recent legislation ended this process in 2008 and now appraisal districts cannot cross county lines to appraise property. As a result, the District did not receive its final certified values from the Harris County CAD until the first week of September. Prior to this legislation, our property values were always certified in July by Galveston CAD. After the receiving the certified property value rolls, the Clear Creek Tax Office calculates the effective and rollback tax rate in early August. The required legal notice of the District’s effective and roll-back tax rates was published on August 9, 2012. The Board of Trustees held the public hearing and adopted the tax rate on August 20, 2012.

Budget Amendments Initial campus budget allocations are based on projected enrollment and are modified after the October PEIMS snapshot. Budget amendments, if necessary, are taken to the Board monthly for consideration and approval.

Audited Financial Statements The final step in the budget cycle is the approval of the audited financial statements. This document includes budget to actual comparisons and highlights the District’s ability to manage its $343 million governmental funds budget. Audited Financial Statements are scheduled for review and approval by the Board on January 28, 2013. In summary, school district budget preparation is part of a continuous cycle of planning, preparation and evaluation to achieve the District’s goals and objectives.

The Clear Creek Independent School District Board of Trustees established a citizens committee in September, 2012 to recommend a list of prioritized capital projects that will meet the District’s growth and replacement needs over the next 3-5 years. This limited purpose committee will meet with staff, architects, engineers, and demographers in order to evaluate the District’s long term course for the addition, renovation and replacement of instructional facilities, support facilities, major mechanical systems, technology, and transportation.

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Balanced Budget & Fund Balance Legal requirements for school district budgets are formulated by the state, the Texas Education Agency (TEA) and the local district. However, according to the TEA, case law is where the definition of a balanced budget is found for all Texas school districts. A balanced budget is framed by case law as a budget with total expenditures not greater than the sum of total revenues plus fund balance. Crystal City Independent School District, Appellant v. Bank of Dallas, Appellee, Court of Appeals of Texas, Dallas, March 24, 1987. Fund Balance occurs when revenues exceed expenses in a given year. In fund accounting, this excess carries over to the next fiscal year and is available for any lawful purpose. By policy, Clear Creek’s goal is to maintain an undesignated fund balance equal to a minimum of two months operating expenses. The District currently meets this goal.

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Budget Calendar for the Year 2012-2013

Date Time Meeting Budget Topics

November 29, 2011 6:30 pm Citizen’s Financial Advisory Committee Review Budget Priorities

December 6, 2011 7:30 am Finance Committee Meetings Budget Discussions

December 6, 2011 6:00 pm DEIC Sub Committee Review Budget Priorities

January 9, 2012 4:30 pm Board Workshop Review Budget Priorities

January 17, 2012 7:30 am Finance Committee Meetings Review Budget Priorities

January 23, 2012 6:00 pm Board Meeting Approve FY 2013 Budget Priorities

February 13, 2012 4:30 pm Board Workshop Review Possible Staff Reductions

February 21, 2012 7:30 am Finance Committee Meeting Review Possible Staff Reductions

March 5, 2012 4:30 pm Board Workshop General Budget Discussions

March 20, 2012 7:30 am Finance Committee Meeting General Budget Discussions Review 2012-13 Employee April 9, 2012 4:30 pm Board Workshop Compensation Plan

April 10- 24, 2012 Daily Campus Budget Meetings Campus Budget Review Review 2012-13 Employee April 17, 2012 7:30 am Finance Committee Meeting Compensation Plan Approve 2012-13 Employee April 23, 2012 6:00 pm Board Meeting Compensation Plan

May 15, 2012 7:30 am Finance Committee Meeting General Budget Discussions

June 11, 2012 4:30 pm Board Workshop General Budget Discussions

June 19, 2012 7:30 am Finance Committee Meeting Review and Discuss Budget Analysis

July 17, 2012 7:30 am Finance Committee 2012-2013 Budget Update Schedule Public Hearing July 23, 2012 6:00 pm Board Meeting for Budget & Proposed Tax Rate Final Budget Overview, Proposed August 13, 2012 4:30 pm Board Workshop Budget & Tax Rate

August 20, 2012 6:00 pm Board Meeting Adoption of the FY 2012 Budget Review and Budget Overview for August 21, 2012 7:30 am Finance Committee 2012-2013 Budget

September 25, 2012 6:00 pm Board Meeting Adoption of the FY 2012 Tax Rate 65

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Clear Creek Independent School District Staffing Standards 2012-2013 Elementary Schools:

POSITION FORMULA ALLOCATION ADMINISTRATIVE SERVICES Head Principal 1 per Campus 1 Principal’s Secretary 1 per Campus 1 Assistant Principal 1 per Campus 1 COUNSELING SERVICES Counselor 1 per Campus 1 LIBRARY/MEDIA SERVICES Librarian 1 per Campus 1 HEALTH SERVICES Registered Nurse 1 per Campus 1 TEACHING SERVICES PHYSICAL EDUCATION PE Teacher & PE Aide 0-700 students 2 700-900 students 2.5 900+ students 3 FINE ARTS Music Teacher 1 per Campus 1 Art Teacher 1 per Campus 1 TECHNOLOGY SERVICES Technology Specialist .5 per Campus 0.5 Technician .5 per Campus 0.5 SUPPORT STAFF Campus Data Specialist 1 per Campus 1 Clerical 1 per Campus 1 Building Operator 1 per Campus 1 Pre-K Aide 1 per PreK class 1 Bilingual Aide 35-69 students 1 Cafeteria Monitors Total Campus Enrollment 0-600 students 5.5 hrs 601-700 students 6 hrs 701-800 students 6.5 hrs 801-900 students 7 hrs 901-1000 students 7.5 hrs

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Clear Creek Independent School District Staffing Standards 2012-2013 Intermediate Schools: POSITION FORMULA ALLOCATION ADMINISTRATIVE SERVICES Head Principal 1 per Campus 1 Principal’s Secretary 1 per Campus Assistant Principal and 0-749 1 Adminstrative Intern 750-999 1 + 1 Admin Intern 1000-1249 2 1250-1499 2 + Admin Intern 1500-1749 3 1750-1999 3 + 1 Admin Intern Asst. Principals’ Secretary 1 per Campus 1 COUNSELING SERVICES Counselor 1 per 500 students 2 per Campus LIBRARY/MEDIA SERVICES Librarian 1 per Campus 1 Library Aide 1 per Campus 1 HEALTH SERVICES Registered Nurse 1 per Campus 1 Clinic Assistant (min of 1200 stu.) TEACHING SERVICES Core Content Area, Regular 1 per 150 Students Per Student Population Elective Teachers 1 per 180 Students Per Student Population SPECIAL SERVICES Science Specialist 1 per Campus 2 district-wide Math Specialist 1 per Campus 1 district-wide ELL Teacher 1 per 44 Students Per Student Population Dyslexia Teacher .5 per campus 0.5 LDC Instructor 1 per 100-150 Students Per Student Enrollment 1 per each additional 100 Students SPECIAL EDUCATION Diagnostician 1 Per Campus 1 Speech Therapist (SLP) 1 Per Campus 1 Resource Teacher 1 per 65 students Per Student Enrollment Content Mastery Teacher 1 per 150 students Per Student Enrollment Content Mastery Aide 1 per 150 students Per Student Enrollment Team Leader 1 per 150 students Per Student Enrollment AA Teacher 1 per 7 students 1 AA Teacher 7+ students Add 1 teacher AA Paraprofessional 1 per 3 students 1 AA Paraprofessional 3+ students Add 1 paraprofessional SPECIAL EDUCATION SD Teacher 1 per 8 students 1 SD Teacher 8+ students Add 1 teacher SD Paraprofessional 1 per 5 students 1 SD Paraprofessional 5+ students Add 1 paraprofessional FINE ARTS Band Director 1 per Campus 1 Assistant Band Director 1 per Campus 1 2nd Assistant Band Director 250+ students Per Student Enrollment Choral Music Director 1 per Campus 1 Choral Music Asst. Director 250+ students Add 1 Assistant Orchestra Director 1 per Campus 1 Assistant Orchestra Director 150 + students .5 or 1 may be shared Theatre Director 1 per Campus 1 Assistant Theatre Director 250+ students Add 1 Assistant Art Teacher 1 per 180 Students 1 TECHNOLOGY SERVICES Technology Integration Specialist 1 per Campus 1 Campus Technician 1 per Campus 1 SUPPORT STAFF Campus Data Specialist 1 per Campus 1 Receptionist 1 per Campus 1 Bookkeeper 1 per Campus 1 Attendance Clerk 1 per Campus 1 Lead Custodian 1 per Campus 1 ISS Aide 1 per Campus 3 district-wide Custodian Maintenance Staffing Formula Maintenance Staffing Formula Crossing Guard Transportation Staffing Formula Transportation Staffing Formula

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Clear Creek Independent School District Staffing Standards 2012-2013 Senior High FORMULA CURRENT POSITION (Targeted Goal) ALLOCATION ADMINISTRATIVE SERVICES Head Principal 1 per campus 1 Principal’s Secretary 1 per campus 1 Associate Principal 1 per campus 1 Assoc. Principals' Secretary 1 per campus 1 Assistant Principal 4 per campus 4 Asst. Principals’ Secretary 1 per Asst Principal 1 per Asst Principal Dean of Instruction 1 per campus 1 Dean's Secretary 1 per campus 1 COUNSELING SERVICES Lead Counselor/Director of 1 per campus College Counseling 1 Student Support Counselor 1 per campus 1 Counselor 1 per 500 students Per Student Population Counselors' Secretary 1 per campus 1 LIBRARY/MEDIA SERVICES Librarian 1 per campus 1 Library Aide 1 per campus 1 HEALTH SERVICES Registered Nurse 1 per campus 1 Emergency Medical Technician 2500 Students and above Per Student Population or LVN TEACHING SERVICES Core Content Area, Regular 1 per 150 Students Per Student Population Elective Teachers 1 per 180 Students Per Student Population SPECIAL SERVICES Math Specialist 3 per campus 1 Per Campus Science Specialist 3 per campus 1 Per Campus ELL Teacher 1 per 44 Students Per Student Population Dyslexia Teacher 1 per campus 1 Credit Recovery Teacher 1 per campus 1 SLC Leader 1 per campus 1 Testing and Assessment 1 per campus 1 Specialist ROTC Instructor 1 per 100-150 Students Per Student Enrollment 1 per each additional Per Student Enrollment 100 Students 68 ORGANIZATION

Clear Creek Independent School District Staffing Standards 2012-2013 Senior High FORMULA CURRENT POSITION (Targeted Goal) ALLOCATION SPECIAL EDUCATION Diagnostician 2 per campus 2 Speech Therapist (SLP) 1 per campus 1 Resource Teacher 1 per 65 students Per Student Enrollment Content Mastery Teacher 1 per 150 students Per Student Enrollment Content Mastery Aide 1 per 150 students Per Student Enrollment Team Leader 1 per 200 students Per Student Enrollment Special Education Records Clerk 1 per 150 students Per Student Population

AA Teacher 1 per 7 students 1 AA Teacher 7+ students Add 1 Teacher AA Paraprofessional 1 per 3 students 1 AA Paraprofessional 3+ students Add 1 Paraprofessional SD Teacher 1 per 8 students 1 SD Teacher 8+ students Add 1 Teacher SD Paraprofessional 1 per 5 students 1 SD Paraprofessional 5+ students Add 1 Paraprofessional FINE ARTS Band Director 1 per campus 1 Assistant Band Director 1 per campus 1 2nd Assistant Band Director 250+ students Per Student Enrollment Choral Music Director 1 per campus 1 Choral Music Asst. Director 250+ students Add 1 Assistant Orchestra Director 1 per campus 1 Assistant Orchestra Director 150+ students Add 1 Assistant Theatre Director 1 per campus 1 Assistant Theatre Director - 151+ students Add 1 Assistant Technical Assistant Theatre Director 301+ students Add 1 Assistant Drill Team Director 1 per campus 1 Drill Team Assistant Director 81+ member team Add 1 Assistant Dance Teacher 1 per 180 Students Per Student Enrollment Visual Arts Teachers I-IV 1 per 180 Students Per Student Enrollment ATHLETICS Campus Athletic Coordinators 2 per campus 2 Male Athletic Trainer 1 per Campus 1 Female Athletic Trainer 1 per Campus 1 69

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Clear Creek Independent School District Staffing Standards 2012-2013 Senior High CURRENT POSITION FORMULA ALLOCATION CAREER & TECHNICAL EDUCATION (CTE) Co-Op & Lab classes may carry up to 3 semester credits.

Electives (Shop, Lab, Co-Op) 1 per 140 students Per Student Population TECHNOLOGY SERVICES Technology Integration 1 per 1000 Students Per Student Population Specialist Technician 1 per campus 1 SUPPORT STAFF Registrar 2 per campus 2 * Registrar Aide based on campus 1 enrollment Campus Data Specialist 1 per campus 1 ISS Monitor 1 per campus 1 Receptionist 1 per campus 1 Bookkeeper 1 per campus 1 Attendance Clerk 1 per 1000 Students Per Student Population  Parking Lot Security 1 per campus 1 Lead Custodian 1 per campus 1 Custodian Maintenance Staffing Maintenance Staffing Formula Formula

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Budget Control and Management Process

Management Process For management control purposes all budgets are assigned a local option code. The local option code designates the individual responsible for the particular budget. Typically principals are responsible for campus budgets and program managers are responsible for districtwide budgets. Campus principals and program managers are authorized to submit Purchase Requisitions and reimbursements for the purchase of goods and services. All activities involving payroll costs, salaries and employee benefits, are controlled through the Human Resources department.

Approval Control All purchases of goods and services are processed through the financial management system with the appropriate approval controls to ensure the legal purpose is met and the appropriate account charged. Purchase Requisitions are initially entered at the campus or department level and are approved by the campus principal or program manager submitting the request. Purchase Requisitions for Special Revenue funds are then approved by the appropriate grant program manager. The Purchasing Director reviews the Purchase Requisition to verify that appropriate purchasing laws are being complied with and that the goods and services are being requested from a legally qualified vendor. The Purchase Requisition is then converted into a Purchase Order and forwarded to the vendor. Upon receipt of the invoice Accounts Payable verifies the receipt of the goods or services, cuts a check, and closes the Purchase Order.

Encumbrance Control All purchases of goods and services are processed through the financial system with the appropriate encumbrance controls to ensure the availability of funds. An encumbrance is an obligation in the form of a Purchase Order charged to an appropriation which reserves a part of that appropriation. Additionally pre-encumbrances are also reserved based on submitted Purchase Requisitions awaiting conversion into Purchase Orders. Specifically, the financial software will not allow the entry of a Purchase Requisition unless there are sufficiently available funds at the full account line item level.

Budget Amendments and Budgetary Level of Control The budgetary level of control for Board adopted budgets is at the Object level for revenues and the Function level for expenditures. Any transfer of funds that increases a revenue object or modifies an expenditure function must be approved on a monthly basis by the Board of Trustees.

Final Amended Budget At the last meeting of the fiscal year a formal final amended budget is approved by the Board of Trustees.

Adopted Budget The officially adopted District budget, as amended, must be filed with TEA through PEIMS (Public Education Information Management System) by the date prescribed in the annual system guidelines.

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Monthly Reporting The District’s financial statements and investments are reviewed on a monthly basis with the Board of Trustees.

Annual Audit The final stage of the budget cycle is the approval by the Board of Trustees of the audited financial statements part of which includes budget to actual comparisons.

Financial Structure

Summary of Significant Accounting Policies Clear Creek Independent School District is an independent public educational agency operating under the applicable laws and regulations of the State of Texas. The District is autonomously governed by a seven member Board of Trustees elected by the District’s residents. The District prepares its basic financial statements in conformity with generally accepted accounting principles promulgated by the Governmental Accounting Standards Board (GASB) and other authoritative sources identified in Statement of Auditing Standards No. 69 , as amended by Statement on Auditing Standards No.’s 91 and 93 of the American Institute of Certified Public Accountants; and it complies with the requirements of the appropriate version of the Texas Education Agency’s Financial Accountability System Resource Guide and the requirements of contracts and grants of agencies from which it receives funds.

The District’s Financial Statements are in accordance with GASB No. 34, “Basic Financial Statements and Management Discussion and Analysis for State and Local Governments”, GASB Statement No. 37, which provides additional guidance for the implementation of GASB No. 34, and GASB Statement No. 38, which changes the note disclosure requirements in the financial statements for governmental entities.

GASB No. 34 established a new financial reporting model for state and local governments that included the addition of management’s discussion and analysis, government-wide financial statements, required supplementary information and the elimination of the effects of internal service activities and the use of account groups to the already required fund financial statements and notes.

The GASB determined that fund accounting has and will continue to be essential in helping governments to achieve fiscal accountability and should, therefore, be retained. The GASB also determined that government-wide financial statements are needed to allow user’s of financial reports to assess a government’s operational accountability. The GASB 34 reporting model integrates fund- based financial reporting and government-wide financial reporting as complementary components of a single comprehensive financial reporting model.

The following is a summary of the most significant accounting policies.

Reporting Entity The District is considered an independent entity for financial reporting purposes and is considered a primary government. The overriding elements associated with prescribed criteria considered in determining that the District’s financial reporting entity status is that of a primary government are:

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that it has a separately elected governing body; it is legally separate; and it is fiscally independent of other state and local governments.

The Board of Trustees is elected by the public and has the authority to make decisions, appoint administrators and managers, and significantly influence operations. It also has the primary accountability for fiscal matters. Therefore, the District is a financial reporting entity as defined by the Governmental Accounting Standards Board (GASB) in its Statement No. 14, “The Financial Reporting Entity”. The District has also implemented GASB Statement No. 39, “Determining Whether Certain Organizations are Component Units”. The District receives support from various parent teacher organizations, booster clubs and foundation organizations. None of these organizations meet the criteria specified in GASB 39 to be included in the District’s financial statements. Therefore, there are no component units included within the reporting entity.

Measurement Focus and Basis of Accounting The government-wide financial statements use the economic resources measurement focus and the accrual basis of accounting, as do the proprietary and fiduciary fund statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of the related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements use the current financial resources measurement focus and the modified accrual basis of accounting. With this measurement focus, only current assets, current liabilities and fund balances are included on the balance sheet. Operating statements of these funds present net increases and decreases in current assets (i.e., revenues and other financing sources, and expenditures and other financing uses).

The modified accrual basis of accounting recognizes revenues in the accounting period in which they become both measurable and available, and it recognizes expenditures in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest and principal on long- term debt, which is recognized when due. The expenditures related to certain compensated absences and claims and judgments are recognized when the obligations are expected to be liquidated with expendable available financial resources. The District considers all revenues available if they are collectible within sixty days after year end.

Revenues from local sources consist primarily of property taxes. Property tax revenues and revenues received from the State are recognized under the susceptible-to-accrual concept, that is, when they are both measurable and available. Miscellaneous revenues are recorded when they are received in cash because they are generally not measurable until actually received. Interest earnings are recorded as earned, since they are both measurable and available.

Grant funds are considered to be earned to the extent of expenditures made under the provisions of the grant. Accordingly, when such funds are received, they are recorded as deferred revenues until related authorized expenditures have been made. If balances are not expended by the end of the project period, grantors sometimes require the District to refund all or a part of the unused amount.

The Proprietary Fund Types and Fiduciary Funds are accounted for on a flow of economic resources measurement focus and utilize the accrual basis of accounting. This basis of accounting recognizes revenues in the accounting period in which they are earned and become measurable and expenses in

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the accounting period in which they are incurred and become measurable. The District applies all GASB pronouncements as well as the Financial Accounting Standards Board pronouncements issued on or before November 30, 1989, unless they conflict or contradict GASB pronouncements. With this measurement focus, all assets and all liabilities associated with the operation of these funds are included on the fund Statement of Net Assets. The fund equity is segregated into invested in capital assets net of related debt, restricted net assets, and unrestricted net assets.

Fund Accounting The District accounts are organized on the basis of funds in accordance with the provisions of the Resource Guide. Each fund is considered to be a separate accounting entity. The operations of each fund are accounted for by providing a separate set of self-balancing accounts, which comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses. For financial statement presentation, the District’s fund financial statements provides more detailed information about the District’s most significant funds – not the District as a whole. The funds shown on the Fund Financial Statements are considered major funds because of the size and activity of the funds in accordance with generally accepted financial reporting criteria. The District has three kinds of funds:

1. Governmental funds – Most of the District’s basic services are included in governmental funds, which focus on (1) how cash and other financial assets that can readily be converted to cash flow in and out and (2) the balances left at year-end that are available for spending. Consequently, the governmental fund statements provide a detailed short-term view that helps you determine whether there are more or fewer financial resources that can be spent in the near future to finance the District’s programs. 2. Proprietary funds – Services for which the District charges customers a fee are generally reported in proprietary funds. Proprietary funds provide both long and short-term financial information. 3. Fiduciary funds – The District is the trustee, or fiduciary, for certain funds. The District is responsible for ensuring that the assets reported in these funds are used for their intended purposes. All of the District’s fiduciary activities are reported in a separate statement of fiduciary net assets and a statement of changes in fiduciary net assets.

Governmental Fund Types 1. General Fund – This is the District’s primary operating fund. It is established to account for resources used in accomplishing the core mission of the District – educating students so that they are equipped to excel in today’s environment. All revenues and expenditures not required to be accounted for in other funds are included here. This fund is budgeted and must be approved by the Board of Trustees. Any fund balances are considered resources available for current operations. Fund balances may be appropriated by the Board of Trustees for any lawful purpose. 2. Special Revenue Funds – The District accounts for resources restricted to, or designated for, specific purposes by the District or a grantor in a special revenue fund. Most Federal and some State financial assistance are accounted for in these funds. Sometimes unused balances must be returned to the grantor at the close of specified project periods. 3. Debt Service Funds - This fund is established to account for payment of principal and interest on long-term general obligation debt and other long-term debts for which a tax has been dedicated. This is a budgeted fund and must be approved by the Board of Trustees. A separate bank account is maintained for this fund. Any unused sinking fund balances are transferred to the General Fund after all of the related debt obligations have been met.

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4. Capital Projects Funds - This fund is established to account for proceeds, on the modified accrual basis, from the sale of bonds and other resources to be used for Board authorized acquisition, construction, or renovation, as well as, furnishing and equipping of major capital facilities. Upon completion of a project, any unused bond proceeds are transferred to the Debt Service Fund and are used to retire related bond principal.

Other Sources and Uses of Funds Throughout the presentation of the District’s financial statements, the reader will see revenue and expenditures summarized as Other Sources and Uses of Funds. This category of revenues and expenses are placed here because they do not fit into our routine revenue and expenditure categories. This includes revenues from the sale of bond issues as a source of funds, and the District’s transfer of funds from the General Fund to the Capital Projects Fund for use in ongoing large capital projects.

Proprietary Fund Types 1. Enterprise Funds – The District’s activities for which outside users are charged a fee roughly equal to the cost of providing the goods and services of those activities are accounted for in an enterprise fund.

The District’s non-major Enterprise funds are the National Breakfast and Lunch Program, athletic concessions and district advertising. The Food Service Fund is a budgeted fund and must be approved by the Board of Trustees

2. Internal Service Funds – Revenues and expenses related to services provided to organizations inside the District on a cost reimbursement basis are accounted for in an internal service fund. Internal service funds have been established to account for the District’s health, workers’ compensation and disability self-insurance plans.

Fiduciary Funds Agency Funds – These funds are used to report student activity funds and other resources held in a purely custodial capacity. Agency funds typically involve only the receipt, temporary investment, and remittance of fiduciary resources to individuals, private organizations, or other governments.

Fiduciary funds are reported in the fiduciary fund financial statements. However, because their assets are held in a trustee or agency capacity and are therefore not available to support District programs, these funds are not included in the government-wide financial statements.

Budgetary Basis of Accounting The budgetary basis of accounting shall be consistently applied in budgeting, recording and reporting foundation school program (FSP) revenues in PEIMS information. Under the budgetary basis, earned and material FSP revenues that are collectible beyond 60 days are to be treated consistently for budgeting, recording, and reporting through PEIMS and for tax rollback rate calculation purposes.

Legal requirements for school district budgets are formulated by the State, the Texas Education Agency, and each local district.

The Board is legally required to adopt an appropriated budget prepared in accordance with GAAP (generally accepted accounting principles) for the general fund, debt service fund and food service fund (an enterprise fund). These are the only funds that require Board approval. The budgetary level of control for Board adopted budgets is at the Object level for revenues and the Function level for 75 ORGANIZATION

expenditures. Any transfer of funds that increases a revenue object or modifies an expenditure function must be approved on a monthly basis by the Board of Trustees. At a minimum, the District is required to present the original and the final amended budgets for revenues and expenditure compared to actual revenues and expenditures for these three funds. Budget amendments to these funds must be approved by the Board.

FINANCIAL SECTION

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Clear Creek Independent School District Combined Statement of Revenues, Expenditures and Changes in Fund Balance Governmental Funds Budget for the Year Ending August 31, 2013

Budget Budget Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Revenues: Local Revenue 217,403,118 215,374,908 217,218,624 212,103,506 216,467,792 State Revenue 118,208,917 118,536,171 118,732,125 115,878,248 111,133,616 Federal Revenue 18,518,872 27,635,421 27,811,975 16,610,161 13,174,408

Total Revenues 354,130,907 361,546,500 363,762,724 344,591,915 340,775,816

Expenditures: Instruction & Instruction Related 190,046,434 203,279,888 196,103,747 191,834,370 188,174,334 Instruction & School Leadership 19,291,866 21,014,783 21,026,472 20,889,244 20,490,476 Student Support Services 33,932,162 36,616,249 37,489,115 33,281,279 35,750,377 Administrative Support Services 7,160,530 6,496,907 5,900,137 6,254,970 5,911,649 Plant Maintenance & Operations 38,511,837 31,016,145 26,798,783 26,735,831 22,189,448 Security & Monitoring Services 2,715,208 2,830,484 2,596,916 2,755,236 2,963,164 Technology Services 5,259,441 5,734,635 7,053,227 8,005,921 10,727,618 Ancilliary Services 745,525 595,041 521,951 491,827 497,802 Debt Services 46,179,678 49,260,883 51,057,326 50,735,000 50,682,633 Capital Outlay 111,335,803 39,146,008 4,944,097 2,114,100 1,492,672 Intergovernmental Charges 12,989,153 5,669,025 9,217,087 13,635,805 12,519,075

Total Expenditures 468,167,637 401,660,048 362,708,858 356,733,583 351,399,248

Excess (Deficiency) of Revenues Over (Under) Expenditures (114,036,730) (40,113,548) 1,053,866 (12,141,668) (10,623,432)

Other Resources 80,178,990 8,806,540 30,511,912 - 747,500 Other Uses (8,094,923) (9,477,648) (30,709,122) - -

Total Other Resources and (Uses) 72,084,067 (671,108) (197,210) - 747,500

Excess (Deficiency) of Revenues and Other Resources Over Expenditures and Other Uses (41,952,663) (40,784,656) 856,656 (12,141,668) (9,875,932)

Fund Balance - September 1 (Beginning) 184,613,959 142,661,296 101,876,640 102,733,296 90,591,628

Increase (Decrease) in Fund Balance - - - -

Fund Balance - August 31 (Ending) 142,661,296 101,876,640 102,733,296 90,591,628 80,715,696

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Clear Creek Independent School District Combined Statement of Revenues, Expenditures and Changes in Fund Balance Proprietary Funds Budget for the Year Ending August 31, 2013

Budget Budget Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Revenues: Local Revenue 34,382,005 37,472,350 23,365,040 12,537,500 13,009,500 State Revenue 60,063 65,178 61,036 61,000 64,400 Federal Revenue 4,669,236 4,494,960 5,147,650 4,943,000 4,898,500

Total Revenues 39,111,304 42,032,488 28,573,726 17,541,500 17,972,400

Expenditures: Payroll Costs 4,699,993 5,167,560 5,019,876 5,558,500 5,334,700 Professional & Contracted Services 1,915,040 2,116,734 1,314,272 597,000 626,500 Supplies & Materials 6,402,022 6,468,780 6,566,874 7,730,700 8,274,750 Other Operating Expenses 28,715,370 33,770,608 13,030,068 3,841,500 2,952,250 Capital Outlay 132,522 176,536 260,829 - 272,500

Total Expenditures 41,864,947 47,700,218 26,191,919 17,727,700 17,460,700

Excess (Deficiency) of Revenues Over (Under) Expenditures (2,753,643) (5,667,730) 2,381,807 (186,200) 511,700

Other Resources 214,215 36,481 24,042 12,000 1,500 Other Uses - - - - -

Total Other Resources and (Uses) 214,215 36,481 24,042 12,000 1,500

Excess (Deficiency) of Revenues and Other Resources Over Expenditures and Other Uses (2,539,428) (5,631,249) 2,405,849 (174,200) 513,200

Fund Balance - September 1 (Beginning) 14,479,483 14,940,055 10,308,806 12,714,655 12,540,455

Increase (Decrease) in Fund Balance 3,000,000 1,000,000 - - -

Fund Balance - August 31 (Ending) 14,940,055 10,308,806 12,714,655 12,540,455 13,053,655

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General Fund

The General Fund is a governmental fund with budgetary control which is used to show transactions resulting from operations of on-going organizations and activities from a variety of revenue sources for which fund balance is controlled by and retained for the use of the local education agency. The general fund utilizes the modified accrual basis of accounting. To maintain separate revenue and expenditure accounts to assure the integrity of specific revenue purposes when required by law or rule, the general fund is to employ the classification defined below by the Texas Education Agency.

Fund 199–General Fund–This classification must be used to account for funds in which the local governing board designates. The local governing board has wide discretion in their use as provided by law. This fund usually includes transactions as a result of revenues from local maintenance taxes, payments in lieu of taxes, foundation entitlements, State and County available and other Foundation School Program sources which are not identified on warrants for foundation entitlements. Any locally defined codes that are used at the local option are to be converted to Fund 199 for PEIMS reporting. Clear Creek Independent School District Combined Statement of Revenues, Expenditures and Changes in Fund Balance General Fund Budget for the Year Ending August 31, 2013

Budget Budget Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Revenues: Local Revenue 161,855,507 160,355,491 159,353,610 159,309,000 162,720,000 State Revenue 110,735,067 116,107,923 116,064,180 114,831,000 110,200,000 Federal Revenue 787,919 912,933 2,077,957 6,619,000 1,895,000

Total Revenues 273,378,493 277,376,347 277,495,747 280,759,000 274,815,000

Expenditures: Instruction & Instruction Related 172,270,073 183,678,297 175,944,252 180,832,711 177,989,984 Instruction & School Leadership 18,744,332 19,992,851 20,046,136 20,486,395 20,163,626 Student Support Services 25,898,096 27,230,307 27,949,016 29,514,440 29,607,077 Administrative Support Services 6,061,277 6,196,957 5,883,895 6,240,450 5,902,649 Plant Maintenance & Operations 21,589,004 21,405,405 20,919,202 20,899,933 20,100,773 Security & Monitoring Services 2,507,667 2,634,819 2,548,237 2,694,825 2,899,335 Technology Services 4,667,727 4,703,015 6,413,763 6,287,720 6,306,540 Ancilliary Services 88,238 86,859 85,612 85,317 71,300 Debt Services - - - - - Capital Outlay - - - - - Intergovernmental Charges 12,989,153 5,669,025 9,217,087 13,635,805 12,519,075

Total Expenditures 264,815,567 271,597,535 269,007,200 280,677,596 275,560,359

Excess (Deficiency) of Revenues Over (Under) Expenditures 8,562,926 5,778,812 8,488,547 81,404 (745,359)

Other Resources 15,269 16,897 213,291 - 747,500 Other Uses (8,094,923) (4,892,711) (8,250,000) -

Total Other Resources and (Uses) (8,079,654) (4,875,814) (8,036,709) - 747,500

Excess (Deficiency) of Revenues and Other Resources Over Expenditures and Other Uses 483,272 902,998 451,838 81,404 2,141

Fund Balance - September 1 (Beginning) 53,894,820 54,378,092 55,281,090 55,732,928 55,814,332

Increase (Decrease) in Fund Balance - - - - -

Fund Balance - August 31 (Ending) 54,378,092 55,281,090 55,732,928 55,814,332 55,816,473

Reserved Fund Balance 10,817,033 10,778,352 10,527,813 10,527,813 10,527,813 Undesignated Fund Balance 43,561,059 44,502,738 45,205,115 45,286,519 45,288,660

FINANCIAL

General Fund Revenues This fund is budgeted at $274,815,000 and is established to account for resources financing the fundamental operations of the District. All revenues and expenditures that are not required to be accounted for in other funds are included here. Since this is a budgeted fund, any fund balances are considered resources available for current operations. Fund balances may be appropriated by the Board of Trustees to implement its responsibilities. The 2012–2013 General Fund budget is balanced and includes a very small increase in fund balance ($2,141).

Total revenues decreased by approximately two percent (2.1%) from FY 2012 to FY 2013. This can primarily be attributed to a $7.7 million reduction in state funding as a result of funding cuts, formula changes and tax collection increases. This decline is offset by $4.9 million increase in state funding due to projected enrollment growth of 650 students for the 2012-13 school year. On the federal side, the District will see a $5.9 million decrease due to the loss of the one-time Federal Education Jobs Fund grant which was only for 2011-12. Clear Creek’s enrollment continues to grow with about 467 new students enrolled in FY 2012-13. Over the last five years enrollment has increased about 2% per year. The District is predicting that growth to slow in future years. Since all new funding is based solely on increased enrollment, the state funding cuts did not have as big of an impact on the District that it could have if the district had no enrollment growth or declining growth.

Clear Creek Independent School District General Fund Analysis of Revenues Budget for the Year Ending August 31, 2013

General Fund Revenues Five Year History ($1,000's)

$1,895 FY 2013 $110,200 $162,720 $6,619 FY 2012 $114,831 $159,309 $2,078 FY 2011 $116,064 $159,354 $913 FY 2010 $116,108 $160,355 $788 FY 2009 $110,735 $161,856

$0 $25,000 $50,000 $75,000 $100,000 $125,000 $150,000 $175,000 $200,000 Federal Program Revenues State Program Revenues Local & Intermediate Sources

General Fund Revenues ($1,000's)

Budget Budget Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Local & Intermediate Sources$ 161,856 $ 160,355 $ 159,354 $ 159,309 $ 162,720 State Program Revenues$ 110,735 $ 116,108 $ 116,064 $ 114,831 $ 110,200 Federal Program Revenues$ 788 $ 913 $ 2,078 $ 6,619 $ 1,895

Total Revenues$ 273,378 $ 277,376 $ 277,496 $ 280,759 $ 274,815 81

FINANCIAL

Major Sources of Funds Local & Intermediate Sources of revenue increased slightly by 2% in FY 2013. This is primarily due to the slightly increased local property values in FY 2013. The District did show a small property value growth in Galveston County which was almost entirely due to new construction. In addition, value growth in Harris County increased by 2.2% as economic conditions have improved. Since more than 60% of the District’s property value is located in Harris County this increase in value impacts District revenues.

The only ways to receive additional state funding under the State of Texas School funding system is through enrollment gains, or an act of the State’s legislative body. The Reform Legislation passed by the Texas Legislature in May of 2006 essentially tied all future increases in state funding to enrollment gains. Therefore, absent enrollment gains, state funding remains constant at the District’s 2006 per student funding level until changed by the legislature.

Currently, the District receives 59% of total General Fund revenue from Local and Intermediate Sources. This percentage is down from a high of more than 81% in FY 2006. This shows the dramatic impact of the Reform Legislation on local taxpayers.

General Fund Revenues by Source FY 2013

Other Revenue 3.1% Current Taxes State TRS On- 56.5% Behalf 5.0%

State Available School Fund 5.6%

State Foundation School Fund 29.4% Delinquent Taxes 0.4%

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General Fund Expenditures Total General Fund spending decreased by almost two percent (1.8%) in FY 2013. Expenditure decreases can be attributed to several major factors. First, there were district wide staffing reductions through attrition. There was a reduction of 75 full time equivalent non-instructional positions through attrition. This was offset by an addition of 57 instructional staff to allow for enrollment growth. There are no salary increases included in the budget. The District also was able to reduce various areas of the payroll budget resulting in a $4.5 million savings. The result is a very tight payroll budget this year. Second, the District was able to reduce educational and operational expenditures. There is a ten percent across the board reduction which totaled $820,000 in savings. Utility costs were reduced by $1.2 million along with benefits savings and overtime reductions.

Clear Creek Independent School District General Fund Analysis of Expenditures Budget for the Year Ending August 31, 2013

General Fund Expenditures by Function ($1,000's)

FY 2013

FY 2012

FY 2011

FY 2010

FY 2009

$0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000

Instruction & Related Svcs Instructional & School Leadership Student Support Services Administrative Support Svcs Maintenance & Operations Technology & Security Svcs Capital Outlay Intergovernmental Charges

General Fund Expenditures ($1,000's)

Budget Budget Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Instruction & Related Svcs$ 172,270 $ 183,678 $ 175,944 $ 180,833 $ 177,990 Instructional & School Leadership 18,744 19,993 20,046 20,486 20,164 Student Support Services 25,898 27,230 27,949 29,514 29,607 Administrative Support Svcs 6,150 6,284 5,970 6,326 5,974 Maintenance & Operations 21,589 21,405 20,919 20,900 20,101 Technology & Security Svcs 7,175 7,338 8,962 8,983 9,206 Capital Outlay - - - - - Intergovernmental Charges 12,989 5,669 9,217 13,636 12,519

Total Expenditures$ 264,816 $ 271,598 $ 269,007 $ 280,678 $ 275,560

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Major Uses of Funds The mission of a school district is to provide excellent educational opportunities. Clear Creek takes that mission very seriously. The District spends 65% of its General Fund budget on Instruction and Related Services. The budget decreased by $5.1 million this year. This is primarily due to the reduction of 75 full time equivalent positions and reductions in educational and operational expenditures. Instructional and School Leadership and Student Support Services combined to account for another 18% of the General Fund budget. These two categories decreased by almost $230,000 this year. Therefore, Clear Creek spends 83% of its budget on instruction and student support services. In total, these three expense categories decreased by approximately $3 million this year. This decrease accounted for just over sixty percent (60%) of the expenditure reductions in this year’s budget.

Clear Creek also prides itself in being “lean and mean” in administrative spending. This is supported by its low level of spending on administrative support services (2%). As a further testament to this, the Administration budget actually decreased almost $337,000 from last year’s budget. There was also a $.8 million decrease in Plant Maintenance & Operations this year. This was primarily due to the reduction in custodial staffing and a move to every other night building cleaning. Intergovernmental charges also declined this year due to $1.2 million in reductions in the electricity budget as a result of lower electricity rates and continued energy management and cost reduction measures.

The education of students is labor intensive. This is reflected in the large portion of the District's budget for payroll costs. The composition of the District's workforce is determined by staffing policies and guidelines approved by the Board of Trustees, on projected student enrollment, and on curriculum requirements. For the 2012-2013 fiscal year payroll costs are budgeted at $233,518,912 (84.7%) percent of the General Fund’s current operating expenditures.

Although payroll costs are our largest expenditure, utility costs make up the next largest fixed cost and are included in the Other Operating expense category. Therefore, between payroll and other fixed costs, over 91% of the expenditures of the District are tied up in fixed expenditures. All Texas districts face the same issue: how to stretch flexible costs to meet growing facility maintenance and renovation needs.

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General Fund – Fund Balance Clear Creek is located along the Texas Gulf Coast – a region that is susceptible to hurricanes and strong tropical storms. As a result, it is vital for the district to maintain a source of funds to cover emergencies. Clear Creek has two sources of funds to meet this contingency. First, the District has designated a $2.5 million Disaster Recovery reserve in the General Fund. This is the District’s first line of defense in the event of a catastrophic event. The second line of defense is the District’s Undesignated Fund Balance in the General Fund. The District now has a combined designated disaster reserve ($2.5 million) and undesignated reserve ($45.2 million) which equate to slightly more than two months of current operating expenses ($45.9 million).

Hurricane Ike made landfall on September 12th and 13th 2008. Losses from this storm approached $18 million. Although insurance proceeds, grant funds, and expected Federal Emergency Management (FEMA) reimbursements place our projected out of pocket expenses close to zero when all claims are settled; the District is required to front funding on school repairs for more than one year in many cases. So while our ultimate out of pocket expenses may be close to zero, it has been imperative that we have adequate cash to meet expenses in the interim. The District’s foresight in setting a $2.5 million Disaster Recovery reserve combined with its healthy fund balance has provided it the ability to fund this major natural disaster without significant impact on the General Fund.

Clear Creek Independent School District General Fund-Analysis of Fund Balance Budget for the Year Ending August 31, 2013

General Fund - Fund Balance Five Year History ($1,000's)

$50,000 $43,561 $44,503 $45,205 $45,287 $45,289 $40,000

$30,000

$20,000 $10,817 $10,778 $10,527 $10,527 $10,527 $10,000

$0 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Undesignated Fund Balance Designated Fund Balance

General Fund - Fund Balance ($1,000's) Budget Budget Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Undesignated Fund Balance$ 43,561 $ 44,503 $ 45,205 $ 45,287 $ 45,289

Designated Fund Balance 10,817 10,778 10,527 10,527 10,527 Total Fund Balance$ 54,378 $ 55,281 $ 55,732 $ 55,814 $ 55,816

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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. Activities included within these funds are as follows:

Note: This is not an exhaustive list of special revenue funds.

Fund 211 - ESEA, Title I, Part A Improving Basic Programs – Funds allocated to local educational agencies to enable schools to provide opportunities for children served to acquire the knowledge and skills contained in the challenging State content standards and to meet the challenging State performance standards developed for all children.

Fund 224 - IDEA B, Formula – Funds granted to operate educational programs for children with disabilities. This fund classification includes capacity building and improvement.

Fund 225 - IDEA B, Preschool – Funds granted for preschool children with disabilities.

Fund 244 - Vocational Regular Basic Grant – Funds granted to provide career and technology education to develop new and/or improve career and technology education programs for paid and unpaid employment. Full participation in basic grant is from individuals who are members of special populations, at 1) a limited number of campuses (sites) or 2) a limited number of program areas.

Fund 255 - Title II, Part A: Teacher and Principal Training and Recruiting - Funds granted to (1) Increase student academic achievement through improving teacher and principal quality and increasing the number of highly qualified teachers in classrooms and highly qualified principals and assistant principals in schools, and (2) hold local education agencies and schools accountable for improving student academic achievement.

Fund 263 - Title III, Part A - English Language Acquisition and Language Enhancement – Funds granted to improve the education of limited English proficient children, by assisting the children to learn English and meet challenging State academic content and student academic achievement standards.

Fund 265 – Title IV, Part B – 21st Century Community Learning Centers -Funds granted to provide opportunities for communities to establish or expand activities in community learning centers that provide opportunities for academic enrichment and additional services to students and literary and related educational development for families of students.

Fund 458 – Shared Service Arrangement – Regional Day School for the Deaf -Funds received from shared service arrangement among ten area school districts to provide a regional day school program for students who have an auditory impairment.

Fund 461 – Campus Activity – Funds received from campus based initiatives.

86 FINANCIAL

Clear Creek Independent School District Combined Statement of Revenues, Expenditures and Changes in Fund Balance Special Revenue Funds Budget for the Year Ending August 31, 2013

Budget Budget Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Revenues: Local Revenue 4,771,640 5,615,411 5,164,937 4,494,506 4,522,792 State Revenue 7,473,850 2,428,248 2,667,945 1,047,248 933,616 Federal Revenue 17,730,953 26,722,488 24,202,063 9,991,161 11,279,408

Total Revenues 29,976,443 34,766,147 32,034,945 15,532,915 16,735,816

Expenditures: Instruction & Instruction Related 16,122,466 19,364,405 19,964,819 10,989,843 10,124,515 Instruction & School Leadership 547,534 1,021,932 980,336 401,950 326,850 Student Support Services 6,235,391 6,401,221 6,041,201 3,695,088 5,838,213 Administrative Support Services 254,970 231,684 1,795 2,029 - Plant Maintenance & Operations 14,503,832 7,443,145 3,614,966 37,420 19,736 Security & Monitoring Services 2,659 4,349 4,350 75 - Technology Services 551,732 8,664 37,164 - - Ancilliary Services 657,287 508,182 436,339 406,510 426,502 Debt Services - - - - - Capital Outlay - - - - - Intergovernmental Charges - - - -

Total Expenditures 38,875,871 34,983,582 31,080,970 15,532,915 16,735,816

Excess (Deficiency) of Revenues Over (Under) Expenditures (8,899,428) (217,435) 953,975 - -

Other Resources 8,228,028 142,711 - - - Other Uses - 366,904 (183,559) - -

Total Other Resources and (Uses) 8,228,028 509,615 (183,559) - -

Excess (Deficiency) of Revenues and Other Resources Over Expenditures and Other Uses (671,400) 292,180 770,416 - -

Fund Balance - September 1 (Beginning) 3,036,032 2,364,632 2,656,812 3,427,228 3,427,228

Increase (Decrease) in Fund Balance - - - - -

Fund Balance - August 31 (Ending) 2,364,632 2,656,812 3,427,228 3,427,228 3,427,228

FINANCIAL

Special Revenue Funds Revenues Clear Creek’s Special Revenue Funds have dropped significantly since FY 2011. This is primarily due to a decrease in federal funding related to the American Recovery and Reinvestment Act which provided additional IDEA – Part B funds ($3.2 million) for the education of children with disabilities and Title I – Part A funds ($9.8 million) for the education of children of poverty. There is a slight increase of 7.8% in the special revenues funds for FY 2013 mainly due to federal entitlement increases.

Special Revenue Funds - Revenues Five Year History ($1,000's) $30,000 $26,722

$25,000 $24,202

$20,000 $17,731

$15,000 $11,279 $9,991 $10,000 $7,474 $5,615 $5,165 $4,772 $4,495 $4,523 $5,000 $2,428 $2,668 $1,047 $934 $- FY 2009 FY 2010 FY 2011 FY 2012 FY 2013

Local & Intermediate Sources State Program Revenues Federal Program Revenues

Special Revenue Funds - Revenues ($1,000's)

Budget Budget Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Local & Intermediate Sources$ 4,772 $ 5,615 $ 5,165 $ 4,495 $ 4,523 State Program Revenues$ 7,474 $ 2,428 $ 2,668 $ 1,047 $ 934 Federal Program Revenues$ 17,731 $ 26,722 $ 24,202 $ 9,991 $ 11,279

Total Revenues$ 29,976 $ 34,766 $ 32,035 $ 15,533 $ 16,736

88 FINANCIAL

Special Revenue Fund Expenditures Special Revenue Fund expenditures increased in tandem with revenues. The largest increase was in Student Support Services ($2.1 million or 58%). This is almost entirely due to changes in funding for student support services such as diagnostician services.

It is important to note that 60.5% of all expenditures in the Special Revenue Fund are found in the Instruction & Related category. This shows Clear Creek’s commitment to direct its budget funds to the classroom.

Special Revenue Fund Expenditures Five Year History ($1,000's)

FY 2013

FY 2012

FY 2011

FY 2010

FY 2009

$0 $2,500 $5,000 $7,500 $10,000 $12,500 $15,000 $17,500 $20,000 $22,500 $25,000

Instruction & Related Svcs Instructional & School Leadership Student Support Services Administrative Support Svcs

Maintenance & Operations Technology & Security Svcs Capital Outlay Intergovernmental Charges

Special Revenue Funds - Expenditures ($1,000's)

Budget Budget Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013

Instruction & Related Svcs$ 16,122 $ 19,364 $ 19,965 $ 10,990 $ 10,125 Instructional & School Leadership$ 548 $ 1,022 $ 980 $ 402 $ 327 Student Support Services$ 6,235 $ 6,401 $ 6,041 $ 3,695 $ 5,838 Administrative Support Svcs$ 255 $ 232 $ 2 $ 2 $ - Maintenance & Operations$ 14,504 $ 7,443 $ 3,615 $ 37 $ 20 Technology & Security Svcs$ 3 $ 4 $ 4 $ 0 $ - Capital Outlay$ 552 $ 9 $ 37 $ - $ - Intergovernmental Charges$ 657 $ 508 $ 436 $ 407 $ 427

Total Expenditures$ 38,876 $ 34,984 $ 31,081 $ 15,533 $ 16,736

89 FINANCIAL

Debt Service Funds

Debt Service Funds A debt service fund is a governmental fund, with budgetary control, that must be used to account for general long-term debt principal and interest for debt issues and other long-term debts for which a tax has been dedicated. A separate bank account must be kept for this fund. Principal and interest payments for operating indebtedness including warrants, notes, and short-term lease-purchase agreements, are to be made from the fund for which the debt was incurred. This fund utilizes the modified accrual basis of accounting.

Tax Supported Debt Limitation Chapter 45 of the Texas Education Code, as amended, requires a district to demonstrate to the Texas Attorney General that it has the prospective ability to pay debt service on a proposed issue of bonds, together with debt service on other outstanding new debt of the district, from a tax levied at a rate of $0.50 per $100 of assessed valuation before bonds may be issued. In demonstrating the ability to pay debt service at a rate of $0.50, a district may take into account State allotments to the district which effectively reduces the district’s local share of debt service. Once the prospective ability to pay such tax has been shown and the bonds are issued, a district may levy an unlimited tax to pay debt service. The District has $660,915,000 in outstanding bonds. The District’s total current debt service requirement is $963,185,234 which is covered with a $0.32 cent tax rate. At a $0.50 cent tax rate ceiling, the District’s total debt ceiling is $1,828,000,000. Looking ahead ten years, the District will be able to meet its long range facility requirements and stay well below the 50 cent tax limitation.

Debt Issues A $183.1 million bond election was held on May 12, 2007. Voters approved this bond proposition by the largest margin in Clear Creek’s long history. Over 72% of our voters were in favor of the projects included in the bond proposition. It included funding for new schools, capital additions, roofs, and school buses. The District has sold all of its authorized bonds.

Debt Policy Clear Creek has a relatively modest debt service tax rate of 32 cents. This debt tax rate has remained steady at 32 cents over the last five years in order to pay for taxpayer approved bond programs.

Debt service tax rates have remained low for several reasons. First, the District’s tax base has grown by 22% in the last five years with the largest increase between 2007 and 2008. However, the growth has slowed over the last few years due to the impact of Hurricane Ike and the depressed economy on property values. Property values did rise by 3.3% in the last year. The FY 2012 budget will use $2.5 million in fund balance and the FY 2013 budget will use $1.5 million in fund balance to fund the debt service. If this trend of slow growth continues through next couple of years then there will be some strain on the debt service tax rate. Taxes would need to increase in the debt service fund by one to two cents if property values do not rise. On the plus side interest rates have been at historicly low levels which has led to bond sales at extremely favorable rates. This has allowed the District to keep interest payments low on new debt. Finally, the District has been able to refund almost $165 million in high interest bonds and replace them with lower interest bonds over the last few years.

90 FINANCIAL

Bond Ratings The District's bonds are rated AAA by Standard & Poor’s Rating Services (S&P) and Fitch by virtue of the Permanent School Fund of the State of Texas. An underlying rating of AA has been assigned by S&P and AA+ by Fitch.

Clear Creek Independent School District Combined Statement of Revenues, Expenditures and Changes in Fund Balance Debt Service Fund Budget for the Year Ending August 31, 2013

Budget Budget Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Revenues: Local Revenue 48,647,093 48,538,793 48,176,920 48,150,000 49,125,000 State Revenue - - - - Federal Revenue - - - -

Total Revenues 48,647,093 48,538,793 48,176,920 48,150,000 49,125,000

Expenditures: Instruction & Instruction Related - - - - Instruction & School Leadership - - - - Student Support Services - - - - Administrative Support Services - - - - Plant Maintenance & Operations - - - - Security & Monitoring Services - - - - Technology Services - - - - Ancilliary Services - - - - Debt Services 45,602,776 49,260,883 51,057,326 50,735,000 50,682,633 Capital Outlay - - - - Intergovernmental Charges - - - -

Total Expenditures 45,602,776 49,260,883 51,057,326 50,735,000 50,682,633 (y) (Under) Expenditures 3,044,317 (722,090) (2,880,406) (2,585,000) (1,557,633)

Other Resources - 4,896,932 22,548,621 - - Other Uses - (4,951,841) (22,275,563) - -

Total Other Resources and (Uses) - (54,909) 273,058 - -

Other Resources Over Expenditures and 3,044,317 (776,999) (2,607,348) (2,585,000) (1,557,633)

Fund Balance - September 1 (Beginning) 7,346,226 10,390,543 9,613,544 7,006,196 4,421,196

Increase (Decrease) in Fund Balance - - - -

Fund Balance - August 31 (Ending) 10,390,543 9,613,544 7,006,196 4,421,196 2,863,563

91 FINANCIAL

Debt Service Fund Revenues Debt Service Fund revenues have remained steady since FY 2009. The District does not qualify for any State funding to cover debt service payments. Revenues are projected to increase as a result of slightly higher property values while maintaining the existing $.32 tax rate.

Clear Creek Independent School District Debt Service Fund Analysis of Revenues Budget for the Year Ending August 31, 2013

Debt Service Fund Revenues ($1,000's)

FY 2013 $49,125

FY 2012 $48,150

FY 2011 $48,177

FY 2010 $48,539

FY 2009 $48,647

$45,000 $50,000

Local & Intermediate Sources

Debt Service Fund Revenues ($1,000's)

Budget Budget Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Local & Intermediate Sources$ 48,647 $ 48,539 $ 48,177 $ 48,150 $ 49,125 State Program Revenues - - - - - Federal Program Revenues - - - - -

Total Revenues$ 48,647 $ 48,539 $ 48,177 $ 48,150 $ 49,125

92 FINANCIAL

Debt Service Fund Expenditures Debt Service Fund expenditures have increased 11.1% over the last five years. This is due to the issuance and sale of new bonds which were authorized by voters in 2007. Voters authorized the issuance of a $183 million in bonds in May of 2007. Clear Creek has sold all of the authorized bonds from this program.

In order to pay the interest and principal on these bond sales, the Debt Service tax rate was increased in 2008 by two (2.0) cents. Since then the District has maintained a Debt Service tax rate of thirty two (32.0) cents. Clear Creek Independent School District Debt Service Fund Analysis of Expenditures Budget for the Year Ending August 31, 2013

Debt Service Fund Expenditures ($1,000's)

$60,000 $45,603 $49,261 $51,057 $50,735 $50,683 $50,000

$40,000

$30,000

$20,000

$10,000

$0 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013

Debt Service Fund Expenditures ($1,000's) Budget Budget Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Instruction & Related Svcs$ - $ - $ - $ - $ - Instructional & School Leadership - - - - - Student Support Services - - - - - Debt Services 45,603 49,261 51,057 50,735 50,683 Maintenance & Operations - - - - - Technology & Security Svcs - - - - - Capital Outlay - - - - - Intergovernmental Charges - - - - -

Total Expenditures$ 45,603 $ 49,261 $ 51,057 $ 50,735 $ 50,683

FINANCIAL

Debt Service Fund Balance

As of August 31, 2012 the projected fund balance in the Debt Service Fund was approximately $4.4 million. As of August 31, 2013 the projected fund balance will be approximately $2.9 million, or 6.3% of annual debt service payments. Although our goal is to maintain a fund balance of 10% of estimated annual payments there will be no negative cash flow impact since bond payments are made in February and August of each year, far past the heavy tax collection times of December and January.

Clear Creek Independent School District Aggregate Debt Service Budget for the Year Ending August 31, 2013

Year Ending August 31 Interest Principal Total Debt

2013 29,552,633 21,095,000 50,647,633 2014 27,932,620 22,715,000 50,647,620 2015 27,137,976 23,795,000 50,932,976 2016 26,014,101 24,920,000 50,934,101 2017 24,830,801 25,845,000 50,675,801 2018 23,565,489 27,110,000 50,675,489 2019 22,245,969 28,430,000 50,675,969 2020 20,862,969 29,815,000 50,677,969 2021 19,397,938 31,280,000 50,677,938 2022 17,880,600 32,800,000 50,680,600 2023 16,384,125 30,580,000 46,964,125 2024 14,864,700 32,095,000 46,959,700 2025 13,253,494 33,710,000 46,963,494 2026 11,592,825 35,505,000 47,097,825 2027 9,928,394 37,025,000 46,953,394 2028 8,293,044 38,745,000 47,038,044 2029 6,641,519 40,810,000 47,451,519 2030 5,117,663 26,515,000 31,632,663 2031 3,725,000 27,910,000 31,635,000 2032 2,276,875 29,355,000 31,631,875 2033 771,500 30,860,000 31,631,500

Total 332,270,234 630,915,000 963,185,234

Average Annual Requirements (2013-2033) $45,865,963 (a) Maximum Annual Requirement (2022) $50,680,600 (a) ______(a) The District currently has adjustable rate bonds outstanding. The interest rates on such adjustable rate bonds may adjust periodically. Accordingly, the projected debt service payable on the District’s debt is estimated and remains subject to change.

FINANCIAL

Clear Creek Independent School District Estimated Overlapping Debt Budget for the Year Ending August 31, 2013

Debt as of Overlapping Taxing Jurisdiction August 31, Percent Amount 2012 Baybrook MUD 1 $22,830,000 100.00% $22,830,000 Brazoria Co. MUD 18 31,445,000 55.20 17,357,640 Clear Brook City MUD 60,450,000 48.55 29,348,475 Clear Lake City Water Authority 73,525,000 86.67 63,724,118 Clear Lake City Water Authority - HCWCID 75 1,715,000 100.00 1,715,000 El Lago, City of 21,605,000 100.00 21,605,000 Galveston County 319,793,434 22.15 70,834,246 Galveston Co. MUD 2 2,740,000 100.00 2,740,000 Galveston Co. MUD 3 2,900,000 100.00 2,900,000 Galveston Co. MUD 6 18,335,000 100.00 18,335,000 Galveston Co. MUD 13 5,045,000 100.00 5,045,000 Galveston Co. MUD 39 20,860,000 100.00 20,860,000 Galveston Co. MUD 43 24,015,000 100.00 24,015,000 Galveston Co. MUD 46 13,165,000 100.00 13,165,000 Galveston County WC&ID 12 14,775,000 100.00 14,775,000 Harris County 2,803,237,190 3.50 98,113,302 Harris County Department of Education 7,795,000 3.50 272,825 Harris County Flood Control District 100,020,000 3.50 3,500,700 Harris County MUD 55 19,110,000 100.00 19,110,000 Harris County MUD 373 4,725,000 100.00 4,725,000 Harris County Road ID 1 1,975,000 100.00 1,975,000 Harris County WC&ID 156 3,160,000 100.00 3,160,000 Houston, City of 3,207,460,000 3.50 112,261,100 League City, City of 208,650,000 84.37 176,038,005 Nassau Bay, City of 4,051,676 100.00 4,051,676 Pasadena, City of 120,440,000 11.01 13,260,444 Port of Houston Authority 745,874,397 3.50 26,105,604 Seabrook, City of 17,770,000 100.00 17,770,000 South Shore Harbour MUD 6 3,640,000 100.00 3,640,000 South Shore Harbour MUD 7 20,515,000 100.00 20,515,000 Tara Glenn MUD 2,835,000 100.00 2,835,000 Texas City, City of 32,290,000 0.13 41,977 Webster, City of 20,550,000 100.00 20,550,000

TOTAL ESTIMATED OVERLAPING DEBT $857,175,111

The District 630,915,000

TOTAL DIRECT & ESTIMATED OVERLAPPING DEBT $1,488,090,111

FINANCIAL

Capital Projects Funds

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 this fund. The Capital Projects Fund utilizes the modified accrual basis of accounting.

Capital Projects History The District has experienced tremendous enrollment growth that has created the need for additional classroom space. From time to time, the District asks taxpayers to approve bond issues to provide for this growth. Taxpayers have approved over $447 million in bond programs over the last ten years to help the District manage enrollment growth.

In 2004 the District passed a $264 million dollar bond issue as part of a three-year plan to accomplish the goals and objectives described in the District Strategic Plan. The focus of this bond issue was again on new campuses, land for growth, capital improvements and technology.

In 2007 the District passed a $183.1 million bond issue to further meet the needs of enrollment growth. The focus of this bond issue was on the construction of new educational facilities. This bond included a new 2,500 student high school, a 1,200 student intermediate school, two 900 student elementary schools and the conversion of two high school ninth grade centers to intermediate campuses. In addition, the bonds included the purchase of $6 million in buses, science classrooms in our high schools, and major roof and air conditioning replacements.

Operating Costs The operating costs of new or renovated facilities, once completed, impacts the General Fund. As a general rule, the addition of 1,000 square feet of school space results in an annual increase in utilities (electricity & natural gas) of $1,200 and added custodial labor and supplies of $1,500. Many of the District’s capital projects are renovations or replacements of older facilities. These projects have very little or no negative impact to the operating budget of the District. Newer facilities are designed to be more efficient in terms of maintenance and utilities. Due to better technology and design, the District’s newer facilities average close to $1.00 per square foot in utility cost. Older facilities can cost over $1.50 per square foot.

Due to the tremendous enrollment growth over the last five plus years, the vast majority of bond proceeds have been used to address growth needs. New classrooms and new facilities have been a top priority. Since the new campuses were completed in FY 2010, there were no new campus openings slated for 2012-2013. However, the District did add a 12th grade class at the new high school (Clear Falls) which opened in 2010-2011. This required the addition of twelve additional staff at a cost of approximately $600,000.

96 FINANCIAL

In early 2011 the District received grants to purchase 11 buses that run on compressed natural gas and additional funding to retrofit 44 of the District’s current bus fleet with compressed natural gas engines. The savings from using CNG buses versus diesel fueled buses is approximately $2.40 per gallon. The savings are estimated at $300,000 per year.

New educational facilities drive increases in personnel and operational costs. The major cost drivers for new facilities are utilities, grounds maintenance, equipment, and campus administrative, teaching and support personnel, and property and casualty insurance. In August of 2010 the District opened a new 465,000 square foot high school (Clear Falls) and a 250,000 square foot intermediate school (Bayside). Utilities alone accounted for a budget increase of almost $1 million. In addition, the campus required increases in grounds maintenance, equipment & supplies in excess of $320,000.

Property and casualty insurance added another has skyrocketed in the last three years. The cost to insure these new facilities added another $300,000 to the final budget.

Long Range Facilities Planning The Clear Creek Independent School District Board of Trustees established a citizens committee in September 2012 to recommend a list of prioritized capital projects that will meet the District’s growth and replacement needs over the next 3-5 years. This limited purpose committee will meet with staff, architects, engineers, and demographers in order to evaluate the District’s long term course for the addition, renovation and replacement of instructional facilities, support facilities, major mechanical systems, technology, and transportation. To date, the Committee has identified $371 million in facility needs. Additional information on these identified facility needs is included in the Informational Section of this document.

Long Range Financial Planning To meet the financial needs of a fast growth district, staff prepares an annual five year financial plan that includes the facility assumptions developed by the facilities committee. The financial plan includes staffing and operational increases for new facilities. Staff also projects the long range impact of bond issues to fund facility growth. In their totality, these plans truly give the District a facility and financial road map to meet the challenge of growth.

These plans are included in the Informational Section of this document.

97 FINANCIAL

Clear Creek Independent School District Combined Statement of Revenues, Expenditures and Changes in Fund Balance Capital Project Funds Budget for the Year Ending August 31, 2013

Budget Budget Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Revenues: Local Revenue 2,128,878 865,213 4,523,157 150,000 100,000 State Revenue - - - - - Federal Revenue - - 1,531,955 - -

Total Revenues 2,128,878 865,213 6,055,112 150,000 100,000

Expenditures: Instruction & Instruction Related 1,653,895 237,186 194,676 11,816 59,835 Instruction & School Leadership - - - 899 Student Support Services 1,798,675 2,984,721 3,498,898 71,751 305,087 Administrative Support Services 844,283 68,266 14,447 12,491 9,000 Plant Maintenance & Operations 2,419,001 2,167,595 2,264,615 5,798,478 2,068,939 Security & Monitoring Services 204,882 191,316 44,329 60,336 63,829 Technology Services 39,982 1,022,956 602,300 1,718,201 4,421,078 Ancilliary Services - - - - Debt Services 576,902 - - - Capital Outlay 111,335,803 39,146,008 4,944,097 2,114,100 1,492,672 Intergovernmental Charges - - - -

Total Expenditures 118,873,423 45,818,048 11,563,362 9,788,072 8,420,440

Excess (Deficiency) of Revenues Over (Under) Expenditures (116,744,545) (44,952,835) (5,508,250) (9,638,072) (8,320,440)

Other Resources 71,935,693 3,750,000 7,750,000 - - Other (Uses) - - - - -

Total Other Resources and (Uses) 71,935,693 3,750,000 7,750,000 - -

Excess (Deficiency) of Revenues and Other Resources Over Expenditures and Other Uses (44,808,852) (41,202,835) 2,241,750 (9,638,072) (8,320,440)

Fund Balance - September 1 (Beginning) 120,336,881 75,528,029 34,325,194 36,566,944 26,928,872

Increase (Decrease) in Fund Balance - - - - -

Fund Balance - August 31 (Ending) 75,528,029 34,325,194 36,566,944 26,928,872 18,608,432

98 FINANCIAL

Capital Projects Funds Revenues Interest rates have been unfavorable the last three years which has resulted in an almost five fold reduction in interest income. The District invests bond proceeds as they are received and interest revenue is booked into the capital projects funds accounts. The District is estimating reduced interest revenue in 2012-2013 due to a combination of low interest rates and increased spending on existing bond programs. As we close out major bond program projects, less money is available to invest. Districts can use this interest income to either fund additional capital projects or refund bonds. Since Clear Creek has many capital needs, the Board allocated interest revenue for additional capital projects.

99 FINANCIAL

Capital Project Fund Expenditures Expenditures in the Capital Projects Fund have declined over the past five years as bond funds are spent down. In FY 2013 the District will continue to finalize projects funded through the 2007 Bond Issue as well as projects funded through the funds transferred over the past several years from the General Fund for special capital projects. The following is a description of the non-routine capital projects planned in the FY 2013 Capital Project Fund budget.

Project 2012‐13 Budget Project 2012‐13 Budget ADA Accommodations 24,125 Land Sale Expenses 6,900 Asbestos Testing and Abatement 50,000 Locker Retro‐fit ‐ CBHS and CLHS 28,941 Bayside Intermediate 22,633 Park at League City Elementary 535,200 CC9th GC Intermediate Conversion 19,143 Pole Barn at Westside Ag Center 263 Chiller Replacement at Parr Elem 110,000 Priority Maintenance Package ‐ Summer 2012 436,089 Clear Brook Foundation Failure 5,000 Purchase CNG bus and Conversions 287,044 Clear Falls High School 505,658 Replace Roof‐top HVAC Units at CL9 1,000,000 Computer replacement cycle 392,491 Reserve for asbestos testing 12,150 Electronic storage & Auto cad Project 10,493 Retrofit Gym Lighting 89,356 Cooling Tower Replacement at Hall Elem 7,435 Sandra Mossman Elementary 3,859 CP‐001 Roof Maintenance 26 Technology Replacements 277,146 Critical Field Maintenance 50,808 Tracking software for district inventory 9,000 Critical spare parts for CNG Station 13,373 Upgrade Access Control ‐ CL9th 985 DAEP Renovations 653 Vehicle 77,742 Drug Dog Start‐up Costs 41,246 Wireless Upgrades 3,627,441 Electrical Upgrades for Projectors 124,000 $ 8,420,440 Emergency Power at CSF 71,119 EMS Systems for Portable Buildings 46,927 EMS Upgrades 21,507 Projects By Function 2012‐13 Budget Energy Retrofits 4,642 11‐Instruction 59,770 Exterior Door Replacement at CLHS 52,000 12‐Instructional Resources and Media Services 65 Facility Assessments, Bond Planning 174,021 34‐Transportation 287,044 Fire Alarm CPU replacements 231 35‐Food Services 18,043 Foundation Repairs at Armand Bayou 11,894 41‐General Administration 9,000 Furniture and Equipment 91,378 51‐Facilities Maintenance and Operations 2,068,939 Install electronic thermostats 22,336 52‐Security and Monitoring Services 63,829 Intercom replacements 336 53‐Data Processing Services 4,421,078 Keyless Entry & Cameras 8,098 81‐Facilities Acquisition and Construction 1,492,672 Land Purchase Near CBHS 146,750 $ 8,420,440

Capital Fund Balance As of August 31, 2012 the projected fund balance in the Capital Fund was approximately $26.9 million. This balance is projected to reduce by $8.3 million in FY 2012-13. This fund will continue to decline as the 2007 bond fund projects are completed.

100 FINANCIAL

Current Voter Approved Bond Programs Voter authorized bond programs have given the District the ability to meet enrollment growth over the last eight years. We have provided a listing of the projects in bond programs that are currently under way below. Projects in the 2007 Bond Program are virtually complete with only minor project closeout issues remaining to be finalized.

Capital Projects – 2007 Bond Issue Description Projects Funding New Schools New High School (1) $155,313,417 New Intermediate School (1) New Elementary Schools (2)

Campus Conversions Convert 9th Grade Centers to Intermediate Schools (2) 7,508,259

Capital Improvements & Roofs, Major Mechanical Systems, Security Systems, 20,400,565 Replacements School Bus Replacement

Total $183,222,241

Recently Completed and In-Progress Capital Projects Below is a list of recently completed and in-progress capital projects from the capital replacement fund. Clear Creek Independent School District Capital Plan Projects As of August 31, 2012

Expenditures Funding & Description of Bond Projects Source Budgeted Encumbrance Balance Athletics Critical Field Maintenance Capital 100,000 65,259 34,741 Facility Services Boiler Replacements at BSI and CCI Capital 79,445 79,445 0 DAEP Renovations Capital 70,000 69,347 653 Drug Dog Start-up Costs Capital 50,000 47,405 2,595 Facility Assessments, Bond and Long-range Planning Capital 244,000 244,000 - Foundation Repairs at Armand Bayou Elementary Capital 111,290 110,435 855 Priority Maintenance Package - Summer 2012 Capital 1,038,228 1,038,228 - Park at League City Elementary Capital 132,800 57,800 75,000 Maintenance Cooling Tower Replacement at Hall Elem Capital 150,000 142,565 7,435 EMS Upgrades Capital 1,018,175 1,005,641 12,534 Install electronic thermostats Capital 40,000 17,664 22,336 EMS Systems for Portable Buildings Capital 70,000 48,976 21,024 Retrofit Gym Lighting Capital 125,000 53,658 71,342 Technology Computer replacement cycle Capital 624,400 607,033 17,367 Life Safety Fire Alarm CPU replacements Capital 50,321 50,321 - Fire Detector replacements Capital 69,623 69,623 (0) Intercom replacements Capital 270,500 270,164 336 Upgrade Paging System at ESC Capital 8,115 8,115 -

Total$ 4,251,897 $ 3,985,678 $ 266,219

101 FINANCIAL

Enterprise Funds

Enterprise Funds An enterprise fund is a proprietary fund that must be used to account for the District’s activities for which outside users are charged a fee roughly equal to the cost of providing the goods and services of those activities. The District’s Enterprise Funds are the National Breakfast and Lunch Program (Child Nutrition Program), Athletic Concessions and District Advertising.

Child Nutrition Program The Child Nutrition Program is an extremely large operation at Clear Creek School District. This is a budgeted fund and it must be formally adopted by the Board of Trustees.

The program serves more than 4.6 million meals every year (over 30,000 every day). The program is funded through several sources. One source of income is the revenue derived from the sale of breakfast and lunch to children and employees of the District. In the 2012–2013 budget, we project $9.4 million in food sales.

The second largest source of income comes from reimbursements from the federal government through the National School Lunch Program. This represents reimbursements from the Federal government for free or reduced price meals for our most disadvantaged students. This amounts to over $4.9 million. We anticipate the number of students utilizing the National School Lunch Program to continue increasing in the future as our demographics continue to change. The District also receives a small level of funding from the State.

On the expenditure side, the real cost of running this operation can be found in food costs. While personnel requirements are great, the cost of labor is small when compared to the cost of food.

Our Child Nutrition Fund accounts for just over $14 million in revenue and expenses every year. Since enrollment is increasing, we expect this program to grow in size as well.

Athletic Concessions Athletic concessions represent a very small, but a very important piece of our Enterprise Fund. Revenue from this source accounts for $130,000. For a District with a total budget of over $340 million, it almost seems insignificant; however, this fund is crucial for our athletic program and serves a vital purpose in the district.

District Advertising 2012-13 marks the second year for the district advertising fund. The Community Education Partner Program is CCISD’s advertising and marketing effort. The advertising program is designed to generate revenue to offset State cuts for public education. CCISD offers web, bus and stadium advertising. It is anticipated that the district will collect $200,000 for this second year program.

102 FINANCIAL

Clear Creek Independent School District Combined Statement of Revenues, Expenditures and Changes in Fund Balance Enterprise Funds Budget for the Year Ending August 31, 2013

Budget Budget Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Revenues: Local Revenue 8,084,057 8,504,985 8,624,567 9,114,500 9,686,000 State Revenue 60,063 65,178 61,036 61,000 64,400 Federal Revenue 4,669,236 4,494,960 5,147,650 4,943,000 4,898,500

Total Revenues 12,813,356 13,065,123 13,833,253 14,118,500 14,648,900

Expenditures: Payroll Costs 4,699,993 5,167,560 5,019,876 5,558,500 5,334,700 Professional & Contracted Services 100,957 244,049 169,484 244,000 276,500 Supplies & Materials 6,391,628 6,465,618 6,563,884 7,724,700 8,270,000 Other Operating Expenses 104,779 388,492 291,121 590,500 84,000 Capital Outlay 132,522 176,536 260,829 - 272,500

Total Expenditures 11,429,879 12,442,255 12,305,194 14,117,700 14,237,700

Excess (Deficiency) of Revenues Over (Under) Expenditures 1,383,477 622,868 1,528,059 800 411,200

Other Resources - 8,508 - - - Other Uses - - - - (150,000)

Total Other Resources and (Uses) - 8,508 - - -

Excess (Deficiency) of Revenues and Other Resources Over Expenditures and Other Uses 1,383,477 631,376 1,528,059 800 411,200

Fund Balance - September 1 (Beginning) 4,099,949 5,483,426 6,114,802 7,642,861 7,643,661

Increase (Decrease) in Fund Balance - - - - -

Fund Balance - August 31 (Ending) 5,483,426 6,114,802 7,642,861 7,643,661 8,054,861

103 FINANCIAL

Internal Service Funds

Internal Service Funds An internal service fund is a proprietary fund that must be used for services provided to organizations inside the District on a cost reimbursement basis. The District’s Internal Service Funds are the District’s health, workers’ compensation, disability self-insurance plans and property insurance.

Health Insurance Fund This fund is used to manage the District’s self-funded health insurance programs which include health and dental plans. These programs are funded through both employee and district contributions. The health plan was in poor financial condition mid way through the FY 2010 fiscal year and the District’s Employee Benefits Committee, a committee of teachers and staff, proposed a move away from the self funded health plan to the State of Texas Teacher Retirement System health plan effective January 1, 2011. This has saved employees and the District millions of dollars in premium costs. The self funded dental plan remains in place.

Worker’s Compensation Fund The District also has a self-funded workers compensation program. Premiums and expenditures for this program are accounted for in this fund. This is a district funded plan and in order to keep costs low, the District has developed a proactive employee safety program. As a result, the District has an excellent safety record and consequently very low workers compensation claims. Reserves are very healthy in this fund as well.

Disability Insurance Fund This fund is in place to handle the District’s self-funded long-term disability plan. This plan is also entirely funded through district contributions. Employees are offered the option, at their own expense, to obtain short term disability insurance through a district approved insurance carrier.

Property and Casualty Insurance Fund This fund was established to help the District manage fluctuations in property and casualty insurance premiums. It was funded after the active hurricane season of 2005 with $4.5 million in seed money from the General Fund. In 2005 two massive hurricanes hit the shores of Texas and Louisiana with major destructive force. Insurance industry financial losses resulted in much higher premiums while maximum insured values were drastically reduced. Clear Creek experienced a 225% increase in premiums from $1.2 million in 2005 to $3.9 million in 2006. Additionally, we were unable to insure our property to its full value when policies were renewed. Before the storms we had insured our property up to $500 million. After the storms we were only able to insure a total of $50 million in property value for wind damage. Another major hurricane, Ike, hit the upper Texas coast in September of 2008. The District saw its premiums again increase in 2010 by almost $1 million. The presence of this fund lessens the financial impact of these premiums on district operations.

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Clear Creek Independent School District Combined Statement of Revenues, Expenditures and Changes in Fund Balance Internal Service Funds Budget for the Year Ending August 31, 2013

Budget Budget Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Revenues: Local Revenue 26,297,948 28,967,365 14,740,473 3,423,000 3,323,500 State Revenue - - - - - Federal Revenue - - - - -

Total Revenues 26,297,948 28,967,365 14,740,473 3,423,000 3,323,500

Expenditures: Payroll Costs - - - - - Professional & Contracted Services 1,814,083 1,872,685 1,144,788 353,000 350,000 Supplies & Materials 10,394 3,162 2,990 6,000 4,750 Other Operating Expenses 28,610,591 33,382,116 12,738,947 3,251,000 2,868,250 Capital Outlay - - - - -

Total Expenditures 30,435,068 35,257,963 13,886,725 3,610,000 3,223,000

Excess (Deficiency) of Revenues Over (Under) Expenditures (4,137,120) (6,290,598) 853,748 (187,000) 100,500

Other Resources 214,215 27,973 24,042 12,000 1,500 Other Uses - - - - -

Total Other Resources and (Uses) 214,215 27,973 24,042 12,000 1,500

Excess (Deficiency) of Revenues and Other Resources Over Expenditures and Other Uses (3,922,905) (6,262,625) 877,790 (175,000) 102,000

Fund Balance - September 1 (Beginning) 10,379,534 9,456,629 4,194,004 5,571,794 5,396,794

Increase (Decrease) in Fund Balance 3,000,000 1,000,000 500,000 - -

Fund Balance - August 31 (Ending) 9,456,629 4,194,004 5,571,794 5,396,794 5,498,794

105 FINANCIAL

Supporting Financial Schedules

Combined Statement of General Fund Expenditures

Detail by Function and Object Code The Combined Statement of Expenditures by Function and Object Code shown on the following pages expands upon the expenditures portion of the Combined Statement of Revenues, Expenditures and Changes in Fund Balance shown on page 69. Expenditures are broken down to the Function Code and major Object Code level.

The Function Code is a mandatory 2 digit code applied to expenditures that identifies the purpose of the transaction. The first digit identifies the major class and the second digit refers to the specific function within the area. Example: The function "Health Service" is coded 33. The first 3 specifies Support Services - Student (Pupil) and the second 3 is Health Services.

The Object Code is a mandatory 4 digit code identifying the nature and object of an account, a transaction or a source. The first of the four digits identifies the type of account or transaction, the second digit identifies the major area, and the third and fourth digits provide further sub-classifications. Example: Money received for current year taxes is classified in account 5711. The 5 denotes revenue, the 7 shows Local and Intermediate Sources, the 1 denotes local real and personal property taxes revenue and the final 1 specifies current year levy.

106 FINANCIAL

Clear Creek Independent School District Combined Statement of Expenditures by Function and Object Code General Fund Budget for the Year Ending August 31, 2013

Budget Budget Description 2009 2010 2011 2012 2013 11 - Instruction 6100 Payroll Costs 158,215,246 167,423,847 159,548,024 164,093,377 162,038,177 6200 Contracted Services 2,873,743 2,304,577 2,401,400 2,345,389 2,417,808 6300 Supplies & Materials 3,154,280 3,349,636 3,777,901 4,069,407 4,051,477 6400 Other Costs 317,322 356,146 341,126 381,822 362,564 6600 Capital Outlay 208,549 53,266 50,862 57,263 41,310 Total 164,769,140 173,487,472 166,119,313 170,947,258 168,911,336

12 - Instructional Resources 6100 Payroll Costs 3,597,617 3,827,041 3,847,492 3,780,300 3,215,300 6200 Contracted Services 40,845 32,360 30,158 36,650 74,297 6300 Supplies & Materials 616,865 637,877 623,269 621,527 557,365 6400 Other Costs 6,730 8,489 7,549 7,868 7,868 6600 Capital Outlay - - - - - Total 4,262,057 4,505,767 4,508,468 4,446,345 3,854,830

13 - Curriculum & Staff Development 6100 Payroll Costs 2,718,107 5,085,379 4,850,455 4,927,309 4,671,964 6200 Contracted Services 68,327 115,282 47,851 99,764 123,614 6300 Supplies & Materials 133,503 160,595 133,042 110,631 131,176 6400 Other Costs 318,939 323,802 285,123 301,404 297,064 6600 Capital Outlay - - - - - Total 3,238,876 5,685,058 5,316,471 5,439,108 5,223,818

21 - Instructional Administration 6100 Payroll Costs 2,480,675 2,606,957 2,586,027 2,547,715 2,512,300 6200 Contracted Services 57,745 37,025 60,040 135,373 135,123 6300 Supplies & Materials 66,099 64,091 41,457 73,619 73,069 6400 Other Costs 83,198 89,060 63,342 71,888 71,288 6600 Capital Outlay - - - - - Total 2,687,717 2,797,133 2,750,866 2,828,595 2,791,780

23 - School Administration 6100 Payroll Costs 15,728,382 16,848,027 16,979,689 17,267,970 17,009,555 6200 Contracted Services 81,204 82,066 79,941 101,573 85,408 6300 Supplies & Materials 135,713 177,748 148,106 182,720 168,443 6400 Other Costs 111,316 87,877 87,534 105,537 108,440 6600 Capital Outlay - - - - - Total 16,056,615 17,195,718 17,295,270 17,657,800 17,371,846

31 - Guidance & Counseling 6100 Payroll Costs 7,795,677 8,357,746 8,562,285 8,934,068 9,093,808 6200 Contracted Services 23,710 136,529 85,867 134,635 54,100 6300 Supplies & Materials 352,499 315,758 312,279 301,876 420,385 6400 Other Costs 34,486 48,472 52,648 37,444 36,745 6600 Capital Outlay - - - - - Total 8,206,372 8,858,505 9,013,079 9,408,023 9,605,038

107 FINANCIAL

Clear Creek Independent School District Combined Statement of Expenditures by Function and Object Code General Fund Budget for the Year Ending August 31, 2013

Budget Budget Description 2009 2010 2011 2012 2013 32 - Social Work 6100 Payroll Costs 28,777 267,817 334,973 383,630 364,400 6200 Contracted Services 228,964 269,567 265,734 211,780 211,780 6300 Supplies & Materials 8,016 2,336 2,453 3,725 3,725 6400 Other Costs - 71 91 275 1,275 6600 Capital Outlay - - - - - Total 265,757 539,791 603,251 599,410 581,180

33 - Health Services 6100 Payroll Costs 2,369,825 2,499,397 2,556,789 2,539,810 2,547,300 6200 Contracted Services 3,830 36,239 31,946 29,450 16,200 6300 Supplies & Materials 15,075 4,106 18,343 47,780 73,045 6400 Other Costs 7,207 4,276 2,792 3,095 3,279 6600 Capital Outlay - - - - - Total 2,395,937 2,544,018 2,609,870 2,620,135 2,639,824

34 - Student Transportation 6100 Payroll Costs 7,986,297 8,069,841 7,793,742 8,109,350 7,594,500 6200 Contracted Services 134,292 220,565 198,653 231,392 201,937 6300 Supplies & Materials 1,535,294 1,615,602 1,739,436 2,184,990 2,282,705 6400 Other Costs (470,957) (620,799) (669,599) (529,669) (535,794) 6600 Capital Outlay 44,965 - 5,148 - - Total 9,229,891 9,285,209 9,067,380 9,996,063 9,543,348

35 - Food Services 6100 Payroll Costs 277,417 249,391 258,021 290,000 290,400 6200 Contracted Services - - - - - 6300 Supplies & Materials - - - - 6400 Other Costs - - - - 5,000 6600 Capital Outlay - - - - - Total 277,417 249,391 258,021 290,000 295,400

36 - Cocurricular 6100 Payroll Costs 3,391,148 3,578,761 4,000,431 4,144,615 4,237,175 6200 Contracted Services 403,840 402,528 483,588 518,188 531,238 6300 Supplies & Materials 635,751 636,384 726,455 621,319 816,098 6400 Other Costs 1,053,962 1,118,410 1,159,495 1,316,687 1,357,776 6600 Capital Outlay 38,021 17,310 27,446 - - Total 5,522,722 5,753,393 6,397,415 6,600,809 6,942,287

108 FINANCIAL

Clear Creek Independent School District Combined Statement of Expenditures by Function and Object Code General Fund Budget for the Year Ending August 31, 2013

Budget Budget Description 2009 2010 2011 2012 2013 41 - General Administration 6100 Payroll Costs 4,711,562 4,701,946 4,662,458 4,546,500 4,254,995 6200 Contracted Services 520,740 783,765 675,637 902,930 859,165 6300 Supplies & Materials 420,875 362,279 263,184 386,545 401,277 6400 Other Costs 408,100 348,967 282,616 404,475 387,212 6600 Capital Outlay - - - - - Total 6,061,277 6,196,957 5,883,895 6,240,450 5,902,649

51 - Plant Maintenance 6100 Payroll Costs 12,783,228 12,899,637 12,380,328 11,720,440 10,924,543 6200 Contracted Services 3,605,165 3,748,592 3,696,522 4,074,589 3,967,189 6300 Supplies & Materials 1,977,672 2,035,672 1,864,556 1,916,380 1,920,178 6400 Other Costs 3,138,456 2,632,901 2,847,160 3,188,524 3,236,324 6600 Capital Outlay 84,483 88,603 130,636 - 52,539 Total 21,589,004 21,405,405 20,919,202 20,899,933 20,100,773

52 - Security & Monitoring 6100 Payroll Costs 571,714 679,359 643,350 610,500 566,200 6200 Contracted Services 1,826,641 1,880,596 1,837,651 2,052,725 2,235,085 6300 Supplies & Materials 95,948 61,989 38,128 21,000 87,000 6400 Other Costs 13,364 12,875 8,958 10,600 11,050 6600 Capital Outlay - - 20,150 - - Total 2,507,667 2,634,819 2,548,237 2,694,825 2,899,335

53 - Data Services 6100 Payroll Costs 2,538,188 2,949,522 4,148,283 4,230,995 4,129,795 6200 Contracted Services 802,930 813,389 1,325,157 1,503,185 1,201,345 6300 Supplies & Materials 460,661 756,961 749,807 517,383 839,243 6400 Other Costs 27,767 40,315 48,631 36,157 36,157 6600 Capital Outlay 838,181 142,828 141,885 - 100,000 Total 4,667,727 4,703,015 6,413,763 6,287,720 6,306,540

61 - Community Services 6100 Payroll Costs 67,711 49,308 69,928 70,500 68,500 6200 Contracted Services - 1,516 150 150 - 6300 Supplies & Materials 6,874 27,642 8,600 9,355 2,000 6400 Other Costs 13,653 8,393 6,934 5,312 800 6600 Capital Outlay - - - - - Total 88,238 86,859 85,612 85,317 71,300

93 - Payments to Fiscal Agent 6100 Payroll Costs - - - - - 6200 Contracted Services - - - - - 6300 Supplies & Materials - - - - - 6400 Other Costs 10,070,862 2,528,443 5,387,509 9,949,245 8,859,545 6600 Capital Outlay - - - - - Total 10,070,862 2,528,443 5,387,509 9,949,245 8,859,545

109 FINANCIAL

Clear Creek Independent School District Combined Statement of Expenditures by Function and Object Code General Fund Budget for the Year Ending August 31, 2013

Budget Budget Description 2009 2010 2011 2012 2013 95 - Payments to JJAEP 6100 Payroll Costs - - - - - 6200 Contracted Services 55,186 28,472 56,850 102,030 - 6300 Supplies & Materials - - - - - 6400 Other Costs - - - - - 6600 Capital Outlay - - - - - Total 55,186 28,472 56,850 102,030 -

97 - Payments to Tax Increment Fund 6100 Payroll Costs - - - - - 6200 Contracted Services - - - - - 6300 Supplies & Materials - - - - - 6400 Other Costs 1,353,044 1,544,485 2,138,848 1,850,000 1,925,000 6600 Capital Outlay - - - - - Total 1,353,044 1,544,485 2,138,848 1,850,000 1,925,000

99 - Other Intergovernmental Charges 6100 Payroll Costs - - - - - 6200 Contracted Services 1,510,061 1,567,625 1,633,880 1,734,530 1,734,530 6300 Supplies & Materials - - - - - 6400 Other Costs - - - - - 6600 Capital Outlay - - - - - Total 1,510,061 1,567,625 1,633,880 1,734,530 1,734,530

Sub-Total Expenditures 264,815,567 271,597,535 269,007,200 280,677,596 275,560,359

Total Expenditures 264,815,567 271,597,535 269,007,200 280,677,596 275,560,359

Summarized by Object Code

6100 Payroll Costs 225,261,571 240,093,976 233,222,275 238,197,079 233,518,912 6200 Contracted Services 12,237,223 12,460,693 12,911,025 14,214,333 13,848,819 6300 Supplies & Materials 9,615,125 10,208,676 10,447,016 11,068,257 11,827,186 6400 Other Costs 16,487,449 8,532,183 12,050,757 17,140,664 16,171,593 6600 Capital Outlay 1,214,199 302,007 376,127 57,263 193,849

Total Expenditures 264,815,567 271,597,535 269,007,200 280,677,596 275,560,359

110 FINANCIAL

Overview of Account Codes

Section 44.007 of the Texas Education Code (Code or TEC) requires that a standard school district fiscal accounting system be adopted by each school district. The system must meet at least the minimum requirements prescribed by the State Board of Education and also be subject to review and comment by the state auditor. Additionally, the accounting system must conform to Generally Accepted Accounting Principles (GAAP). This section further requires that a report be provided at the time that the school district budget is filed, showing financial information sufficient to enable the state board of education to monitor the funding process and to determine educational system costs by school district, campus and program.

The Texas Education Code, Section 44.008, requires each school district to have an annual independent audit conducted that meets the minimum requirements of the State Board of Education, subject to review and comment by the State Auditor. The annual audit must include the performance of certain audit procedures for the purpose of reviewing the accuracy of the fiscal information provided by the district through the Public Education Information Management System (PEIMS). The audit procedures are to be adequate to detect material errors in the school district's fiscal data to be reported through the PEIMS system for the fiscal period under audit.

A major purpose of the following accounting code structure is to establish the standard school district fiscal accounting system required by law. Although certain codes within the overview may be used at local option, the sequence of the codes within the structure, and the funds and chart of accounts, are to be uniformly used by all school districts in accordance with generally accepted accounting principles.

ACCOUNT CODE STRUCTURE

X X X X X X X X X X X X X X X X X X X X

Fund Year Function Organization Program Local Object Code Sub-Object Code Code Code Code Intent Option Code Code Code

(1xx-8xx) (0-9) (11-99) (001-999) (11-99) (xxx) Assets (1xxx) Liabilities (xx) (2xxx) Fund Equity (3xxx) Account Clearing Accounts (4xxx) Groups Revenues/Income (5xxx) (9xx) Expenditures/Expenses (6xxx) Other Resources/Non Operating Revenues/Residual Equity Transfers In (7xxx) Other Uses/Non Operating Expenses/Residual Equity Transfers Out(8xxx)

111

FINANCIAL

BASIC SYSTEM CODE COMPOSITION

Fund Code The fund code is a mandatory 3 digit code to be used for all financial transactions to identify the fund group and specific fund. The first digit refers to the fund group, and the second and third digit specifies the fund. Example: A Special Revenue Fund could be coded 211. The 2 indicates the Special Revenue Fund, the 11 specifies ESEA, Title I, Part A - Improving Basic Programs.

Fund Title 100 General Fund 100-199 All General Funds

200/300/400 Special Revenue Funds 200-289 Federal Programs 290-379 Shared Services Arrangements - Federally Funded 380-429 State Programs 430-459 Shared Services Arrangements - State/Local Funded 460-499 Local Programs

500 Debt Service Funds 500-599 All Debt Service Funds

600 Capital Projects Funds 600-699 All Capital Project Funds

700 Proprietary Fund Types 700-749 Enterprise Funds 750-799 Internal Service Funds

800 Fiduciary Fund Types and Similar Component Units 800-829 Trust Funds 830-849 Investment Trust Funds 850-859 Pension Trust Funds 860-899 Agency Funds

900 General Capital Assets and General Long-Term Debt Account Groups 901 General Capital Assets Account Group 902 General Long-Term Debt Account Group

Fiscal Year Code The fiscal year code is a mandatory single digit code that identifies the fiscal year of the transaction or the project year of inception of a grant project. Example: For the 12-13 fiscal year of the school district, a 3 would denote the fiscal year.

112 FINANCIAL

Function Code The function code is a mandatory 2 digit code applied to expenditures/expenses that identifies the purpose of the transaction. The first digit identifies the major class and the second digit refers to the specific function within the area. Example: The function Health Service is coded 33. The first 3 specifies Support Services - Student (Pupil) and the second 3 is Health Services.

Function Title 10 Instruction and Instructional Related Services (provide direct interaction between staff and students to achieve learning) 11 Instruction 12 Instructional Resources and Media Services 13 Curriculum Development and Instructional Staff Development 20 Instructional and School Leadership (leadership of staff who are providing instructional related services) 21 Instructional Leadership 23 School Leadership 30 Support Services (Pupil) (directly supports students) 31 Guidance, Counseling and Evaluation Services 32 Social Work Services 33 Health Services 34 Student (Pupil) Transportation 35 Food Services 36 Extracurricular Activities 40 Administrative Support Services (general administrative support services) 41 General Administration 50 Support Services - Non-student Based (used to support district support services) 51 Facilities Maintenance and Operations 52 Security and Monitoring Services 53 Data Processing Services 60 Ancillary Services (support services supplemental to the operation of the district) 61 Community Services 70 Debt Service (payment of debt principal and interest) 71 Debt Service 80 Capital Outlay (acquisition, construction or major renovation of district facilities) 81 Facilities Acquisition and Construction 90 Intergovernmental Charges (transfer of resources to another governmental unit) 91 Contracted Instructional Services Between Public Schools 93 Payments to Fiscal Agent/Member Districts of Shared Services Arrangements 95 Payments to Juvenile Justice Alternative Education Programs 97 Payments to Tax Increment Fund 99 Other Intergovernmental Charges

Organization Code The organization code is a mandatory 3 digit code identifying the organization, i.e., High School, Middle School, Elementary School, Superintendent's office, etc. An organization code does not necessarily correspond with a physical location. The activity, not the location, defines the organization. Campuses are examples of organization codes and are specified for each school district in the Texas School Directory. Example: Expenditures for a high school might be classified as 001. This is a campus organization code that is defined in the Texas School Directory for that high school.

113 FINANCIAL

Organization Title 001-699 Organization Units - Campuses 700 Organization Units - Administrative 800-997 Organization Units - Locally Defined 998-999 Unallocated/Undistributed Organization Unit - Local Option

Program Intent Code The program intent code is a 2 digit code used to designate the intent of a program provided to students. These codes are used to account for the cost of instruction and other services that are directed toward a particular need of a specific set of students. The intent (the student group toward which the instructional or other service is directed) determines the program intent code, not the demographic makeup of the students served. Example: An entire class of physics is taught at the basic level. Program intent code 11 would designate Basic Educational Services.

Program Intent Title 1X Basic Services 11 Basic Educational Services 2X Enhanced Services 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 28 Disciplinary Alternative Education Programs-DAEP Basic Services 30 Title I, Part A Schoolwide Activities 31 High School Allotment 32 Pre-Kindergarten 33-8X Reserved by State 9X Other 91 Athletics and Related Activities 99 Undistributed

Local Option Codes 1 The local option code is a 2 digit code for optional use to provide special accountability at the local level.

Object Code The object code is a mandatory 4 digit code identifying the nature and object of an account, a transaction or a source. The first of the four digits identifies the type of account or transaction, the second digit identifies the major area, and the third and fourth digits provide further sub- classifications. Example: Money received for current year taxes is classified in account 5711. The 5 denotes revenue, the 7 shows Local and Intermediate Sources, the 1 denotes local real and personal property taxes revenue and the final 1 specifies current year levy.

114 FINANCIAL

Object Title 5000 Revenue Control Accounts 5700 Revenues From Local and Intermediate Sources 5800 State Program Revenues 5900 Federal Program Revenue 6000 Expenditure/Expense Control Accounts 6100 Payroll Costs 6200 Professional and Contracted Services 6300 Supplies and Materials 6400 Other Operating Costs 6500 Debt Service 6600 Capital Outlay

Sub-Object Code The sub-object code is an optional 2 digit code that may be used by the district to further describe the transaction.

115 116

Clear Brook High School

4607 FM 2351

Friendswood, TX 77546

Mission Statement: The mission of Clear Brook High School is to provide a supportive and educationally challenging environment that develops students into life-long learners Principal: Michele Staley

Clear Brook High School educates students in grades 9-12

District Goals Campus Objectives

1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each student with an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all students, 5. Implement program specific safety designs in 100% of all required areas. faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice. Enrollment

Description 2008-09 2009-10 2010-11 2011-12 2012-13

Grade Levels Taught 9 - 12 9 - 12 9 - 12 9 - 12 9 - 12 Total Students 2,620 2,586 2,574 2,528 2,414 Attendance Rate 94.5%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 178.0 178.0 194.7 162.5 166.0 Professional Support 14.4 14.4 8.0 9.5 11.5 School Leadership 6.0 6.0 8.0 6.0 7.0 Support Personnel - - - - 33 Total 198.4 198.4 210.7 178.0 217.5

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs$ 12,419,375 $ 13,066,455 $ 12,608,315 $ 11,992,455 $ 11,260,350 6200 Professional/Contracted Services 136,125 136,860 139,687 123,342 126,992 6300 Supplies & Materials 419,596 404,751 393,438 362,297 336,662 6400 Other Operating Costs 229,535 201,192 194,718 179,316 178,139 6600 Capital Outlay 10,000 10,000 7,239 10,000 6,000 Total Expenditures $ 13,214,631 $ 13,819,258 $ 13,343,397 $ 12,667,410 $ 11,908,143 General Fund Expenditures/Student $ 5,044 $ 5,344 $ 5,184 $ 5,011 $ 4,933

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS/STAAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 93.0% 96.0% 97.0% 96.0% 85.0% Writing ----- Social Studies 97.0% 98.0% 98.0% 98.0% 85.0% Mathematics 77.0% 81.0% 83.0% 86.0% 85.0% Science 85.0% 86.0% 91.0% 91.0% 85.0% All Tests 88.0% 90.3% 92.3% 92.8% 85.0% TEA Campus Rating Acceptable Recognized Recognized Recognized Acceptable

117

Clear Creek High School 2305 East Main Street

League City, TX 77573

Mission Statement: Improved Student Achievement by attaining 90% mastery of all students and student groups on all components of the Texas Statewide Assessment Program

Principal: Scott Bockart Clear Creek High School educates students in grades 9-12

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each student with an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We willprovide learning environments that are physically safe and emotionally secure for all students, 5. Implement program specific safety designs in 100% of all required areas. faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught 9 - 12 9 - 12 9 - 12 9 - 12 9 - 12 Total Students 2,815 2,469 2,107 2,115 2,099 Attendance Rate 93.5%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 210.0 210.0 181.3 152.6 146.5 Professional Support 19.3 19.3 9.8 8.0 9.8 School Leadership 6.0 6.0 8.0 6.0 7.0 Support Personnel 000037 Total 235.3 235.3 199.1 166.6 200.282

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs$ 14,868,325 $ 14,226,420 $ 12,648,450 $ 11,907,500 $ 11,162,100 6200 Professional/Contracted Services 155,390 154,925 150,737 140,242 143,192 6300 Supplies & Materials 439,078 395,198 350,243 317,853 307,392 6400 Other Operating Costs 225,030 206,030 197,119 174,566 170,539 6600 Capital Outlay 18,000 21,500 18,739 10,000 6,000 Total Expenditures $ 15,705,823 $ 15,004,073 $ 13,365,288 $ 12,550,161 $ 11,789,223 General Fund Expenditures/Student $ 5,579 $ 6,077 $ 6,343 $ 5,934 $ 5,617

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS/STAAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 94.0% 95.0% 95.0% 94.0% 85.0% Writing - - - 0.0% - Social Studies 97.0% 97.0% 97.0% 98.0% 85.0% Mathematics 81.0% 82.0% 87.0% 88.0% 85.0% Science 87.0% 88.0% 92.0% 91.0% 85.0% All Tests 89.8% 90.5% 92.8% 74.2% 85.0% TEA Campus Rating Acceptable Recognized Recognized Acceptable Acceptable

118 *Clear Falls High School 400 South Walnut Webster, TX 77598

Mission Statement: Improved Student Achievement by attaining 90% mastery of all students and student groups on all components of the Texas Statewide Assessment Program

Principal: Karen Engle Clear View Education Center educate students in grades 9-12

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each student with an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all students, 5. Implement program specific safety designs in 100% of all required areas. faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught 9 - 12 9 - 12 9 - 12 9 - 12 9 - 12 Total Students 0 0 1160 1743 2365 Attendance Rate 0.0%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 0.0 0.0 93.7 113.0 140.0 Professional Support 0.0 0.0 3.0 6.4 8.7 School Leadership 0.00.04.06.07.0 Support Personnel - - - - 27.50 Total 0.0 0.0 100.7 125.4 183.2

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ - $ - $ 5,547,792 $ 6,810,692 $ 8,801,732 6200 Professional/Contracted Services - - 104,775 123,154 137,408 6300 Supplies & Materials - - 311,789 255,645 277,543 6400 Other Operating Costs - - 163,576 169,391 190,148 6600 Capital Outlay - - - 5,953 6,000 Total Expenditures $ - $ - $ 6,127,932 $ 7,364,835 $ 9,412,831 General Fund Expenditures/Student $ 5,283 $ 4,225 $ 3,980

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS/STAAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 98.0% 85.0% Writing ----- Social Studies - - - 99.0% 85.0% Mathematics - - - 92.0% 85.0% Science - - - 92.0% 85.0% All Tests 94.3% 85.0% TEA Campus Rating Acceptable Acceptable

*Campus opened August 2010

119 *Clear Horizons Early College High School Based at San Jacinto College Campus South

Mission Statement: The opportunity to offer a unique high school experience which meets the needs of students who are motivated for and capable of college-level coursework and provides opportunities for the students to demonstrate a high level of performance in advanced academics, community service and areas of personal interest. Principal: Brett Lemley Clear Horizons Early College High School educates students in grades 9-12

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each student with an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all students, 5. Implement program specific safety designs in 100% of all required areas. faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13

Grade Levels Taught 9 - 12 9 - 12 9 - 12 9 - 12 9 - 12

Total Students 270 323 359 377 412 Attendance Rate 97.5% 97.9% - -

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 28.0 28.0 19.5 14.0 14.0 Professional Support - - 1.0 1.0 2.4 School Leadership 2.0 2.0 2.0 1.0 2.0 Support Personnel 1.0 1.0 - - 4.00 Total 31.0 31.0 22.5 16.0 22.4 General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 41,100 $ 1,265,620 $ 1,414,850 $ 1,181,630 $ 1,022,075 6200 Professional/Contracted Services 15,400 233,700 236,100 235,650 235,650 6300 Supplies & Materials 25,150 151,920 153,780 129,000 128,500 6400 Other Operating Costs 13,500 12,100 12,330 6,500 6,300 6600 Capital Outlay - - - - Total Expenditures$ 95,150 $ 1,663,340 $ 1,817,060 $ 1,552,780 $ 1,392,525 General Fund Expenditures/Student $ 2 $ 40 $ 44 $ 38 $ 34

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS/STAAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 99.0% 99.0% 99.0% 99.0% 85.0% Writing ----- Social Studies 99.0% 99.0% 99.0% 99.0% 85.0% Mathematics 99.0% 99.0% 99.0% 99.0% 85.0% Science 99.0% 99.0% 99.0% 98.0% 85.0% All Tests 99.0% 99.0% 99.0% 98.8% 85.0% TEA Campus Rating Exemplary Exemplary Exemplary Exemplary Acceptable *This campus opened in August 2007

120 Clear Lake High School 2929 Bay Area Blvd. Houston, TX 77058 Mission Statement: Provide our students with the opportunity to learn to think logically, independently, creatively, and to communicate effectively. 90% mastery of all students and SUB-POPS on Texas Statewide Assessment Program in Reading, Language Arts, Mathematics, Science, and Social Principal: Debra Dixon Clear Lake High School educates students in grades 9-12

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each student with an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all students, 5. Implement program specific safety designs in 100% of all required areas. faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught 9 - 12 9 - 12 9 - 12 9 - 12 9 - 12 Total Students 3,548 3,446 2,879 2,689 2,431 Attendance Rate 94.6%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 230.0 230.0 204.6 165.6 157.1 Professional Support 16.8 16.8 11.6 9.6 12.6 School Leadership 6.0 6.0 8.0 6.0 7.0 Support Personnel - - - - 36 Total 252.8 252.8 224.2 181.2 212.7

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs$ 14,057,225 $ 14,756,955 $ 13,625,230 $ 12,579,730 $ 11,417,650 6200 Professional/Contracted Services 154,488 158,315 153,885 147,706 140,156 6300 Supplies & Materials 496,714 454,729 402,070 358,134 337,317 6400 Other Operating Costs 221,753 208,753 200,999 176,652 180,801 6600 Capital Outlay 10,000 10,000 7,239 10,000 6,000 Total Expenditures $ 14,940,180 $ 15,588,752 $ 14,389,423 $ 13,272,222 $ 12,081,924 General Fund Expenditures/Student $ 4,211 $ 4,524 $ 4,998 $ 4,936 $ 4,970

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS/STAAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 96.0% 98.0% 99.0% 98.0% 85.0% Writing ----- Social Studies 98.0% 99.0% 99.0% 99.0% 85.0% Mathematics 89.0% 94.0% 95.0% 95.0% 85.0% Science 90.0% 97.0% 98.0% 97.0% 85.0% All Tests 93.3% 97.0% 97.8% 97.3% 85.0% TEA Campus Rating Acceptable Exemplary Exemplary Recognized Acceptable

121 Clear Path Alternative High School 400 South Kansas

League City, TX 77573 Mission Statement: Develop successful students and provide them with the skills necessary to overcome adversity so they may become productive members of our community. Principal: Sandra Davenport Clear Path Alternative School is the District's disciplinary alternative school for grades 6-12

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each student with an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all students, 5. Implement program specific safety designs in 100% of all required areas. faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught 9 - 12 9 - 12 9 - 12 9 - 12 9 - 12 Total Students 78 34 34 48 63 Attendance Rate

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 17.0 17.0 20.5 19.0 17.0 Counselors & Librarians 6.0 6.0 6.0 1.0 1.5 School Leadership 2.0 2.0 1.0 2.0 2.0 Support Personnel 2.0 2.0 - - 3.0 Total 27.0 27.0 27.5 22.0 23.5

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs$ 1,176,175 $ 1,238,720 $ 1,207,420 $ 1,217,720 $ 1,259,900 6200 Professional/Contracted Services 9,500 9,000 9,000 9,000 9,100 6300 Supplies & Materials 23,500 24,600 24,100 24,600 26,680 6400 Other Operating Costs 8,700 6,700 6,700 7,100 7,100 6600 Capital Outlay 00000 Total Expenditures $ 1,217,875 $ 1,279,020 $ 1,247,220 $ 1,258,420 $ 1,302,780 General Fund Expenditures/Student $ 15,614 $ 37,618 $ 36,683 $ 26,217 $ 20,679

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS/STAAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading ----- Writing ----- Mathematics----- Language Arts----- Social Studies----- Science ----- All Tests n/a n/a n/a n/a n/a TEA Campus Rating n/a n/a n/a n/a n/a

122 *Clear Springs High School 501 Palomino Drive League City, TX 77573 Mission Statement: Infuse academic rigor, instill a sense of relevance, and nurture and shape relationships. Become an “exemplary” campus by attaining 90% mastery of all students and student groups on all components of the Texas Statewide Assessment Program Principal: Gail Love Clear Springs High School educates students in grades 9-12.

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each student with an emphasis on creating a sense 2. Provide opportunities for all to participate in service learning events or of personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated 3. Ensure all teaching and paraprofessional staff members meet the “Highly staff. Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught 9 - 12 9 - 12 9 - 12 9 - 12 9 - 12 Total Students 1,840 2,468 2,396 2,380 2,343 Attendance Rate 95.1%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 133.0 133.0 181.4 157.7 157.8 Professional Support 6.0 6.0 9.0 9.5 11.5 School Leadership 4.0 4.0 8.0 6.0 7.0 Support Personnel - - - - 32 Total 143 143 198.4 173.2 208.3

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs$ 7,932,600 $ 11,601,710 $ 11,083,840 $ 11,529,590 $ 10,814,350 6200 Professional/Contracted Services 135,432 148,355 148,167 141,224 135,574 6300 Supplies & Materials 385,771 442,467 400,614 350,703 344,151 6400 Other Operating Costs 190,420 198,000 200,154 183,004 186,789 6600 Capital Outlay 18,000 15,500 12,736 10,000 6,000 Total Expenditures $ 8,662,223 $ 12,406,032 $ 11,845,511 $ 12,214,521 $ 11,486,864 General Fund Expenditures/Student $ 4,708 $ 5,027 $ 4,944 $ 5,132 $ 4,903

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS/STAAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 97.0% 98.0% 98.0% 97.0% 85.0% Writing - - - - - Social Studies 95.0% 99.0% 99.0% 99.0% 85.0% Mathematics 83.0% 88.0% 92.0% 91.0% 85.0% Science 84.0% 92.0% 96.0% 95.0% 85.0% All Tests 89.8% 94.3% 96.3% 95.5% 85.0% TEA Campus Rating Recognized Recognized Exemplary Recognized Acceptable *This campus opened in August 2007

123 Clear View Education Center 400 South Walnut

Webster, TX 77598 Mission Statement: Provide a non-traditional program that gives students who are unsuccessful on a traditional school campus the opportunity to overcome their academic deficits, develop effective social and life skills, achieve success, and earn a high school diploma. Principal: Michael Houston Clear View Education Center educates academically at-risk students in grades 6-12

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each student with an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all students, 5. Implement program specific safety designs in 100% of all required areas. faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught 9 - 12 9 - 12 9 - 12 9 - 12 9 - 12 Total Students 196 215 205 191 175 Attendance Rate 91.2%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 35.0 35.0 41.8 30.8 31.4 Professional Support 3.0 3.0 8.0 6.6 4.6 School Leadership 1.0 1.0 2.0 2.0 2.0 Support Personnel - - - - 10 Total 39.0 39.0 51.8 39.4 48.0

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs$ 2,812,010 $ 3,142,855 $ 3,294,770 $ 2,992,060 $ 2,931,500 6200 Professional/Contracted Services 625 5,400 2,400 1,300 1,300 6300 Supplies & Materials 39,635 89,284 63,403 54,216 44,083 6400 Other Operating Costs 20,086 26,231 24,106 22,726 23,145 6600 Capital Outlay - - - - - Total Expenditures $ 2,872,356 $ 3,263,770 $ 3,384,679 $ 3,070,302 $ 3,000,028 General Fund Expenditures/Student $ 14,655 $ 15,180 $ 16,511 $ 16,075 $ 17,143

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS/STAAR Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 93.0% 95.0% 98.0% 90.0% 85.0% Writing 99.0% 80.0% - - - Social Studies 99.0% 97.0% 98.0% 99.0% 85.0% Mathematics 76.0% 80.0% 90.0% 86.0% 85.0% Science 86.0% 88.0% 87.0% 89.0% 85.0% All Tests 90.6% 88.0% 93.3% 91.0% 85.0% TEA Campus Rating Recognized Recognized Exemplary Acceptable Acceptable

124

* Bayside Intermediate 2451 East Main Street

League City, TX 77573 Mission Statement: Facilitate the educational and social development of its students. Principal: Jamey Majewski Education Village Intermediate educates students in grades 6-8

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught 6-8 6-8 6-8 Total Students - - 559 619 683 Attendance Rate

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers - - 43.0 39.5 41.6 Professional Support - - 2.0 3.4 5.1 School Leadership - - 2.0 2.0 2.0 Support Personnel - - - - 10.0 Total - - 47.0 44.9 58.7

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ - $ 134,780 $ 2,916,770 $ 2,769,870 $ 2,694,800 6200 Professional/Contracted Services - 500 17,900 16,893 17,143 6300 Supplies & Materials - 13,500 78,852 91,012 79,347 6400 Other Operating Costs - 3,500 23,679 19,152 20,108 6600 Capital Outlay - - - - - Total Expenditures $ - $ 152,280 $ 3,037,201 $ 2,896,927 $ 2,811,398 General Fund Expenditures/Student $ 5,433 $ 4,680 $ 4,116

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading - - - 96.0% 85.0% Writing - - - 98.0% 85.0% Social Studies - - - 99.0% 85.0% Mathematics - - - 94.0% 85.0% Science - - - 88.0% 85.0% All Tests N/A N/A N/A 95.0% 85.0% TEA Campus Rating N/A N/A N/A Recognized Acceptable * This campus opened August of 2010.

125 Brookside Intermediate School 3535 East Parkwood

Friendswood, TX 77546 Mission Statement: Create a positive, safe, and stimulating learning environment which enables each student to recognize and develop his/her unique talents while excelling academically, emotionally, and physically; thus preparing each student to be a life-long learner and successful contributor to our multi- cultural, global society. Principal: Deanna Daws Brookside Intermediate educates students in grades 6-8

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each student with an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all students, 5. Implement program specific safety designs in 100% of all required areas. faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-90 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught 6 - 8 6 - 8 6 - 8 6 - 8 6 - 8 Total Students 813 836 817 807 802 Attendance Rate 96.1%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 60.0 60.0 63.0 58.6 56.6 Professional Support 4.3 4.3 3.6 2.6 5.6 School Leadership 3.0 3.0 2.0 3.0 2.0 Support Personnel - - - - 14.0 Total 67.3 67.3 68.6 64.2 78.2

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 4,194,950 $ 4,057,650 $ 3,974,560 $ 3,849,960 $ 3,737,100 6200 Professional/Contracted Services 23,685 23,350 23,350 20,630 21,180 6300 Supplies & Materials 104,425 110,492 106,996 93,172 87,190 6400 Other Operating Costs 31,504 23,754 19,177 17,763 15,948 6600 Capital Outlay - - - - - Total Expenditures $ 4,354,564 $ 4,215,246 $ 4,124,083 $ 3,981,525 $ 3,861,418 General Fund Expenditures/Student $ 5,356 $ 5,042 $ 5,048 $ 4,934 $ 4,815

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 97.0% 97.0% 96.0% 95.0% 85.0% Writing 96.0% 97.0% 98.0% 97.0% 85.0% Social Studies 99.0% 99.0% 99.0% 98.0% 85.0% Mathematics 96.0% 94.0% 92.0% 90.0% 85.0% Science 90.0% 89.0% 96.0% 93.0% 85.0% All Tests 95.6% 95.2% 96.2% 94.6% 85.0% TEA Campus Rating Recognized Recognized Exemplary Recognized Acceptable

126

* Clear Creek Intermediate School 2451 East Main Street

League City, TX 77573 Mission Statement: Facilitate the educational and social development of its students. Principal: Jerry Herd Victory Lakes Intermediate educates students in grades 6-8

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught 6-8 6-8 6-8 6-8 6-8 Total Students - 780 841 824 809 Attendance Rate

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers - 78.0 78.0 61.0 59.5 Professional Support - 3.0 3.0 3.4 5.4 School Leadership - 3.0 3.0 3.0 3.0 Support Personnel - - - - 15.0 Total - 84.0 84.0 67.4 82.9

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ - $ 3,284,470 $ 3,226,970 $ 3,896,470 $ 3,824,600 6200 Professional/Contracted Services - 21,700 22,450 20,249 21,399 6300 Supplies & Materials 8,500 107,642 104,407 86,254 82,085 6400 Other Operating Costs 8,500 24,354 23,477 25,312 22,433 6600 Capital Outlay - - - - - Total Expenditures $ 17,000 $ 3,438,166 $ 3,377,304 $ 4,028,285 $ 3,950,517 General Fund Expenditures/Student $ 4,016 $ 4,889 $ 4,883

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading - - 92.0% 93.0% 85.0% Writing - - 98.0% 95.0% 85.0% Social Studies - - 95.0% 97.0% 85.0% Mathematics - - 90.0% 91.0% 85.0% Science - - 81.0% 88.0% 85.0% All Tests N/A N/A 91.2% 92.8% 85.0% TEA Campus Rating N/A N/A Acceptable Acceptable Acceptable * This campus opened August of 2009.

127 Clear Lake Intermediate School 15545 El Camino Real

Houston, TX 77062 Mission Statement: Provide setting and structure to meet the needs of the student population, to develop situations and opportunities for the students to experience success and to adapt to the changing needs and demographics of the students. Principal: Michael Alvarez Clear Lake Intermediate educates students in grades 6-8

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught 6 - 8 6 - 8 6 - 8 6 - 8 6 - 8 Total Students 1127 1080 1102 1044 988 Attendance Rate 96.1%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 72.0 72.0 79.6 69.0 69.0 Professional Support 4.9 4.9 3.0 4.6 5.8 School Leadership 3.0 3.0 3.0 3.0 3.0 Support Personnel - - - - 12.0 Total 79.9 79.9 85.6 76.6 89.8

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 4,678,875 $ 4,758,970 $ 4,734,980 $ 4,934,280 $ 4,623,430 6200 Professional/Contracted Services 25,385 25,700 26,550 26,380 26,580 6300 Supplies & Materials 125,364 122,066 118,305 111,812 103,457 6400 Other Operating Costs 34,804 27,154 22,527 19,397 17,258 6600 Capital Outlay - - - - Total Expenditures $ 4,864,428 $ 4,933,890 $ 4,902,362 $ 5,091,869 $ 4,770,725 General Fund Expenditures/Student $ 4,316 $ 4,568 $ 4,449 $ 4,877 $ 4,829

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 98.0% 98.0% 96.0% 96.0% 85.0% Writing 97.0% 97.0% 98.0% 99.0% 85.0% Social Studies 98.0% 98.0% 98.0% 98.0% 85.0% Mathematics 96.0% 93.0% 93.0% 91.0% 85.0% Science 86.0% 88.0% 94.0% 92.0% 85.0% All Tests 95.0% 94.8% 95.8% 95.2% 85.0% TEA Campus Rating Acceptable Recognized Exemplary Recognized Acceptable

128 Creekside Intermediate School 4320 West Main Street

League City, TX 77573 Mission Statement: To create a dynamic educational environment that encourages success and growth through innovative teamwork within a diverse society. Principal: Pete Catarina Creekside Intermediate educates students in grades 6-8

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught 6 - 8 6 - 8 6 - 8 6 - 8 6 - 8 Total Students 828 809 864 846 828 Attendance Rate 95.8%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 55.0 55.0 61.5 57.0 51.5 Professional Support 4.8 4.8 4.9 4.2 5.2 School Leadership 2.0 2.0 2.0 3.0 2.0 Support Personnel - - - - 10.0 Total 61.8 61.8 68.4 64.2 68.7

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 3,639,250 $ 3,693,845 $ 3,547,470 $ 3,775,570 $ 3,672,800 6200 Professional/Contracted Services 21,845 21,350 21,100 18,387 19,087 6300 Supplies & Materials 95,778 106,956 102,668 91,602 84,410 6400 Other Operating Costs 37,655 29,734 25,427 23,622 21,973 6600 Capital Outlay - - - - - Total Expenditures $ 3,794,528 $ 3,851,885 $ 3,696,665 $ 3,909,181 $ 3,798,270 General Fund Expenditures/Student $ 4,583 $ 4,761 $ 4,279 $ 4,621 $ 4,587

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 98.0% 97.0% 98.0% 94.0% 85.0% Writing 95.0% 97.0% 99.0% 98.0% 85.0% Social Studies 98.0% 99.0% 99.0% 98.0% 85.0% Mathematics 94.0% 94.0% 94.0% 94.0% 85.0% Science 88.0% 92.0% 93.0% 95.0% 85.0% All Tests 94.6% 95.8% 96.6% 95.8% 85.0% TEA Campus Rating Recognized Recognized Exemplary Exemplary Acceptable

129 League City Intermediate School 2588 Webster Street

League City, TX 77573 Mission Statement: Learning and creativity inspire success and to achieve the highest state recognition in all programs areas-Exemplary Campus Status Principal: Kim Broulliard League City Intermediate educates students in grades 6-8

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught 6 - 8 6 - 8 6 - 8 6 - 8 6 - 8 Total Students 1,298 738 501 444 734 Attendance Rate 95.8%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 74.0 74.0 49.9 39.4 47.5 Professional Support 4.5 4.5 2.0 3.0 4.4 School Leadership 3.0 3.0 3.0 2.0 2.0 Support Personnel - - - - 11.5 Total 81.5 81.5 54.9 44.4 65.4

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 5,165,060 $ 4,099,975 $ 4,055,960 $ 3,283,660 $ 2,946,800 6200 Professional/Contracted Services 28,885 27,900 26,300 22,687 40,337 6300 Supplies & Materials 133,433 102,705 90,833 70,356 89,028 6400 Other Operating Costs 35,164 26,204 20,617 18,902 21,008 6600 Capital Outlay - - - - - Total Expenditures $ 5,362,542 $ 4,256,784 $ 4,193,710 $ 3,395,605 $ 3,097,173 General Fund Expenditures/Student $ 4,131 $ 5,768 $ 8,371 $ 7,648 $ 4,220

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 98.0% 98.0% 96.0% 95.0% 85.0% Writing 98.0% 99.0% 99.0% 97.0% 85.0% Social Studies 99.0% 99.0% 99.0% 98.0% 85.0% Mathematics 93.0% 93.0% 94.0% 94.0% 85.0% Science 100.0% 89.0% 91.0% 96.0% 85.0% All Tests 97.6% 95.6% 95.8% 96.0% 85.0% TEA Campus Rating Recognized Recognized Recognized Recognized Acceptable

130 Seabrook Intermediate School 2401 East Meyer Street

Seabrook, TX 77586

Mission Statement: Educate children by encouraging individual achievement and developing skills needed to be successful, responsible, and productive members of a global society.

Principal: David Williams Seabrook Intermediate educates students in grades 6-8 and houses the District's science magnet program.

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught 6 - 8 6 - 8 6 - 8 6 - 8 6 - 8 Total Students 1,051 1,051 1,018 1,048 1,042 Attendance Rate 95.9%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 68.0 68.0 73.0 64.5 63.1 Professional Support 4.4 4.4 2.4 3.4 5.4 School Leadership 3.0 3.0 3.0 3.0 3.0 Support Personnel - - - - 12.0 Total 75.4 75.4 78.4 70.9 83.5

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 4,771,180 $ 4,770,005 $ 4,520,960 $ 4,523,360 $ 4,426,500 6200 Professional/Contracted Services 21,135 20,550 20,550 18,224 19,954 6300 Supplies & Materials 112,828 114,321 109,751 96,229 88,817 6400 Other Operating Costs 47,184 38,579 35,202 34,637 34,054 6600 Capital Outlay - - - - Total Expenditures $ 4,730,897 $ 4,952,327 $ 4,686,463 $ 4,672,450 $ 4,569,325 General Fund Expenditures/Student $ 4,501 $ 4,712 $ 4,604 $ 4,458 $ 4,385

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 98.0% 98.0% 97.0% 97.0% 85.0% Writing 96.0% 98.0% 99.0% 98.0% 85.0% Social Studies 99.0% 99.0% 99.0% 98.0% 85.0% Mathematics 95.0% 97.0% 97.0% 96.0% 85.0% Science 93.0% 92.0% 95.0% 93.0% 85.0% All Tests 96.2% 96.8% 97.4% 96.4% 85.0% TEA Campus Rating Exemplary Not Rated Exemplary Recognized Acceptable

131 Space Center Intermediate School 17400 Saturn Lane

Houston, TX 77058 Mission Statement: Provide a positive learning environment in which each student has the opportunity to develop and grow into a successful, productive citizen. Principal: Susan Carpenter Space Center Intermediate educates students in grades 6-8

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught 6 - 8 6 - 8 6 - 8 6 - 8 6 - 8 Total Students 1,260 1,255 1,203 1,149 1,149 Attendance Rate 96.4%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 78.0 78.0 82.8 73.6 73.5 Professional Support 5.0 5.0 2.6 3.8 5.8 School Leadership 2.0 2.0 3.0 3.0 3.0 Support Personnel - - - - 14.0 Total 85.0 85.0 88.4 80.4 96.3

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 5,169,028 $ 5,140,543 $ 5,045,450 $ 4,943,465 $ 4,900,500 6200 Professional/Contracted Services 30,185 29,100 27,800 22,813 23,323 6300 Supplies & Materials 124,498 124,346 130,186 92,052 89,189 6400 Other Operating Costs 44,098 36,298 39,523 39,612 34,658 6600 Capital Outlay - - - - - Total Expenditures $ 5,367,809 $ 5,330,287 $ 5,242,959 $ 5,097,942 $ 5,047,670 General Fund Expenditures/Student $ 4,260 $ 4,247 $ 4,358 $ 4,437 $ 4,393

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 99.0% 98.0% 97.0% 97.0% 85.0% Writing 99.0% 99.0% 98.0% 99.0% 85.0% Social Studies 99.0% 99.0% 99.0% 98.0% 85.0% Mathematics 99.0% 98.0% 97.0% 96.0% 85.0% Science 98.0% 95.0% 97.0% 93.0% 85.0% All Tests 98.8% 97.8% 97.6% 96.6% 85.0% TEA Campus Rating Exemplary Exemplary Exemplary Recognized Acceptable

132 Victory Lakes Intermediate School 2880 West Walker

League City, TX 77573 Mission Statement: Create an environment that fosters the development of Vision, Leadership and Pride and that will allow each student to progress to their highest capabilities, limited only by their desires and imagination. Principal: Paul House Victory Lakes Intermediate educates students in grades 6-8

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught 6 - 8 6 - 8 6 - 8 6 - 8 6 - 8 Total Students 1,201 1,020 825 884 895 Attendance Rate 95.8%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 72.0 72.0 62.0 53.0 51.0 Professional Support 5.0 5.0 3.0 3.4 5.4 School Leadership 2.0 2.0 2.0 3.0 3.0 Support Personnel - - - - 11.0 Total 79.0 79.0 67.0 59.4 70.4

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 4,551,950 $ 4,502,240 $ 4,439,860 $ 3,919,360 $ 3,668,100 6200 Professional/Contracted Services 20,085 19,500 20,000 17,849 18,399 6300 Supplies & Materials 121,113 115,281 103,018 96,919 89,864 6400 Other Operating Costs 38,680 30,280 23,377 20,806 20,558 6600 Capital Outlay - - - - - Total Expenditures $ 4,731,828 $ 4,667,301 $ 4,586,255 $ 4,054,934 $ 3,796,921 General Fund Expenditures/Student $ 3,940 $ 4,576 $ 5,559 $ 4,587 $ 4,242

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 96.0% 98.0% 98.0% 95.0% 85.0% Writing 96.0% 99.0% 98.0% 98.0% 85.0% Social Studies 97.0% 99.0% 99.0% 99.0% 85.0% Mathematics 93.0% 97.0% 97.0% 96.0% 85.0% Science 83.0% 93.0% 92.0% 92.0% 85.0% All Tests 93.0% 97.2% 96.8% 96.0% 85.0% TEA Campus Rating Acceptable Recognized Exemplary Exemplary Acceptable

133 Westbrook Intermediate School 16803 Beamer Road

Friendswood, TX 77546 Mission Statement: Foster in each child the ability and desire to make positive contributions to society. In partnership with family, community, staff and student body, we will create a positive, safe and stimulating learning environment which will enable students to recognize their unique academic, emotional and physical talents. Principal: Dr. Lori Broughton Westbrook Intermediate educates students in grades 6-8 and houses the District's Gifted and Talented Magnet Program.

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We willprovide learning environments that are physically safe and emotionally secure for all students, 5. Implement program specific safety designs in 100% of all required areas. faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught 6 - 8 6 - 8 6 - 8 6 - 8 6 - 8 Total Students 1,216 1,257 1,270 1,346 1,134 Attendance Rate 97.1%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 76.0 76.0 86.5 78.5 69.5 Professional Support 5.1 5.1 3.0 4.4 5.2 School Leadership 3.0 3.0 3.0 3.0 3.0 Support Personnel - - - - 13.0 Total 84.1 84.1 92.5 85.9 90.7

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 5,741,325 $ 5,450,230 $ 5,088,960 $ 5,076,560 $ 4,994,100 6200 Professional/Contracted Services 51,035 50,950 50,050 46,295 43,245 6300 Supplies & Materials 152,879 156,724 147,511 134,728 111,807 6400 Other Operating Costs 35,404 26,654 26,342 23,409 24,613 6600 Capital Outlay - - - - - Total Expenditures $ 5,980,643 $ 5,684,558 $ 5,312,863 $ 5,280,992 $ 5,173,765 General Fund Expenditures/Student $ 4,918 $ 4,522 $ 4,183 $ 3,923 $ 4,562

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 98.0% 96.0% 98.0% 97.0% 85.0% Writing 98.0% 96.0% 99.0% 99.0% 85.0% Social Studies 98.0% 98.0% 99.0% 99.0% 85.0% Mathematics 95.0% 94.0% 96.0% 97.0% 85.0% Science 89.0% 88.0% 95.0% 95.0% 85.0% All Tests 95.6% 94.4% 97.4% 97.4% 85.0% TEA Campus Rating Acceptable Recognized Exemplary Recognized Acceptable

134 Armand Bayou Elementary School 16000 Hickory Knoll

Houston, TX 77059 Mission Statement: Assist all children in becoming competent and creative citizens, while recognizing that every child has unique characteristics and needs. Our goal is to work collaboratively with parents, staff and community to provide an educational environment for our students that fosters positive personal growth in all areas of life. Principal: Robin Williams Armand Bayou Elementary educates students in grades PreK-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught PK-5 PK-5 PK-5 PK-5 PK-5 Total Students 518 472 497 495 533 Attendance Rate 96.7%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 45.0 46.0 36.5 31.5 33.5 Professional Support 4.5 4.5 1.8 3.2 4.2 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 8.0 Total 51.5 52.5 40.3 36.7 47.7

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 2,771,825 $ 2,690,520 $ 2,510,810 $ 2,309,060 $ 2,311,000 6200 Professional/Contracted Services 970 1,700 1,200 1,200 1,500 6300 Supplies & Materials 28,587 29,619 29,151 26,522 22,643 6400 Other Operating Costs 9,720 8,000 5,980 5,670 4,570 6600 Capital Outlay - - - - - Total Expenditures $ 2,811,102 $ 2,729,839 $ 2,547,141 $ 2,342,452 $ 2,339,713 General Fund Expenditures/Student $ 5,427 $ 5,784 $ 5,125 $ 4,732 $ 4,390

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 99.0% 98.0% 94.0% 94.0% 85.0% Writing 99.0% 96.0% 96.0% 93.0% 85.0% Mathematics 99.0% 95.0% 91.0% 91.0% 85.0% Science 95.0% 97.0% 91.0% 91.0% 85.0% All Tests 98.0% 96.5% 93.0% 92.3% 85.0% TEA Campus Rating Exemplary Exemplary Recognized Recognized Acceptable

135 Henry Bauerschlag Elementary School 2501 Brittany Bay Blvd

League City, TX 77573

Mission Statement: Provide a program that enables each student to achieve his or her highest potential academically, socially, and physically in order to become responsible and productive citizens. Principal: Trudy Knight Bauerschlag Elementary educates students in grades PreK-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught K-5 K-5 K-5 K-5 K-5 Total Students 975 705 788 853 865 Attendance Rate 97.0%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 63.0 63.0 54.0 52.5 51.5 Professional Support 5.0 5.0 3.4 4.4 6.0 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 17.0 Total 70.0 70.0 59.4 58.9 76.5

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 3,908,675 $ 3,766,565 $ 3,330,850 $ 3,433,360 $ 3,455,400 6200 Professional/Contracted Services 926 656 800 1,200 1,200 6300 Supplies & Materials 54,983 45,257 41,603 41,754 37,512 6400 Other Operating Costs 11,248 9,323 8,705 7,870 8,070 6600 Capital Outlay - - - - - Total Expenditures $ 3,975,832 $ 3,821,801 $ 3,381,958 $ 3,484,184 $ 3,502,182 General Fund Expenditures/Student $ 4,078 $ 5,421 $ 4,292 $ 4,085 $ 4,049

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 97.0% 98.0% 97.0% 98.0% 85.0% Writing 97.0% 99.0% 98.0% 94.0% 85.0% Mathematics 96.0% 97.0% 97.0% 98.0% 85.0% Science 97.0% 97.0% 94.0% 95.0% 85.0% All Tests 96.8% 97.8% 96.5% 96.3% 85.0% TEA Campus Rating Exemplary Exemplary Exemplary Exemplary Acceptable

136 James F. Bay Elementary School 1502 Bayport

Seabrook, TX 77586 Mission Statement: To equip our students with the interpersonal skills and knowledge base to excel in our diverse community while nuturing them to achieve their personal maximum potential. Principal: Erin Tite Bay Elementary educates students in grades PreK-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college standards to improve the achievement of each student while meeting their individual needs and credit, industry certification, and other post-secondary options while aspirations obtaining a high school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a 2. Provide opportunities for all to participate in service learning events sense of personal responsibility and a commitment to community or activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated 3. Ensure all teaching and paraprofessional staff members meet the staff. “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required students, faculty and staff. areas. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a successfully achieve the District mission and objectives. partner in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the 7. Ensure that staff will be a member of a professional learning learning community. community and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught PK-5 PK-5 PK-5 PK-5 PK-5 Total Students 660 670 712 729 748 Attendance Rate 96.8%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 48.0 48.0 49.0 50.0 48.5 Professional Support 4.5 4.5 3.0 3.6 6.0 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 16.0 Total 54.5 54.5 54.0 55.6 72.5

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 3,442,025 $ 3,430,475 $ 3,267,110 $ 3,234,660 $ 3,233,100 6200 Professional/Contracted Services 2,270 2,000 2,000 2,000 2,000 6300 Supplies & Materials 39,227 38,095 36,788 34,902 33,127 6400 Other Operating Costs 9,100 8,875 8,480 8,850 6,939 6600 Capital Outlay - - - - - Total Expenditures $ 3,492,622 $ 3,479,445 $ 3,314,378 $ 3,280,412 $ 3,275,166 General Fund Expenditures/Student $ 5,292 $ 5,193 $ 4,655 $ 4,500 $ 4,379

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 98.0% 98.0% 96.0% 96.0% 85.0% Writing 94.0% 98.0% 94.0% 96.0% 85.0% Mathematics 95.0% 96.0% 94.0% 97.0% 85.0% Science 95.0% 96.0% 97.0% 91.0% 85.0% All Tests 95.5% 97.0% 95.3% 95.0% 85.0% TEA Campus Rating Exemplary Exemplary Exemplary Exemplary Acceptable

137 Brookwood Elementary School 16850 Middlebrook Dr.

Houston, TX 77059 Mission Statement: Provide students with an individualized and challenging education in a positive environment which prepares them for their future and enables them to become enthusiastic, life-long learners. Principal: Ann Arrington Brookwood Elementary educates students in grades K-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught K-5 K-5 K-5 K-5 K-5 Total Students 704 616 561 538 682 Attendance Rate 97.1%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 46.0 45.0 43.5 36.0 43.0 Professional Support 4.2 4.2 2.0 2.6 4.6 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 11.0 Total 52.2 51.2 47.5 40.6 60.6

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 3,199,450 $ 2,991,960 $ 3,098,110 $ 2,761,560 $ 2,596,200 6200 Professional/Contracted Services 495 225 225 200 200 6300 Supplies & Materials 22,090 25,320 29,204 25,728 29,307 6400 Other Operating Costs 22,500 20,400 12,730 9,250 9,950 6600 Capital Outlay - - - - - Total Expenditures $ 3,244,535 $ 3,037,905 $ 3,140,269 $ 2,796,738 $ 2,635,657 General Fund Expenditures/Student $ 4,609 $ 4,932 $ 5,598 $ 5,198 $ 3,865

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 99.0% 99.0% 99.0% 98.0% 85.0% Writing 99.0% 99.0% 97.0% 98.0% 85.0% Mathematics 99.0% 99.0% 98.0% 98.0% 85.0% Science 99.0% 99.0% 99.0% 98.0% 85.0% All Tests 99.0% 99.0% 98.3% 98.0% 85.0% TEA Campus Rating Exemplary Exemplary Exemplary Exemplary Acceptable

138 Clear Lake City Elementary School 1707 Fairwind

Houston, TX 77062

Mission Statement: All students will achieve their highest potential in academics and social growth through various and meaningful experiences and instruction, in partnership with teachers, administrators, parents, and community.

Principal: Jepsie Kimble Clear Lake City Elementary educates students in grades K-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught K-5 K-5 K-5 K-5 K-5 Total Students 602 590 570 601 570 Attendance Rate 96.4%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 52.0 53.0 41.7 39.5 39.8 Professional Support 4.5 4.5 2.0 3.0 5.0 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 13.0 Total 58.5 59.5 45.7 44.5 59.8

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 3,170,325 $ 321,622 $ 3,139,549 $ 2,693,199 $ 2,714,929 6200 Professional/Contracted Services 2,870 1,600 1,861 1,600 1,500 6300 Supplies & Materials 31,815 32,143 32,262 28,779 26,526 6400 Other Operating Costs 8,550 8,400 6,805 5,375 5,075 6600 Capital Outlay - - - - - Total Expenditures $ 3,213,560 $ 363,765 $ 3,180,477 $ 2,728,953 $ 2,748,030 General Fund Expenditures/Student $ 5,338 $ 617 $ 5,580 $ 4,541 $ 4,821

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 99.0% 99.0% 96.0% 97.0% 85.0% Writing 93.0% 93.0% 91.0% 93.0% 85.0% Mathematics 96.0% 96.0% 93.0% 94.0% 85.0% Science 93.0% 93.0% 95.0% 87.0% 85.0% All Tests 95.3% 95.3% 93.8% 92.8% 85.0% TEA Campus Rating Exemplary Exemplary Exemplary Recognized Acceptable

139 Falcon Pass Elementary School 2465 Falcon Pass Drive

Houston, TX 77062

Mission Statement: To FOCUS on building relationships and individual student success, to take PRIDE in our school and achieve EXCELLENCE through educational enrichment. Principal: Monica Grubbs Giuffre Falcon Pass Elementary educates students in grades PreK-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught PK-5 PK-5 PK-5 PK-5 PK-5 Total Students 628 611 623 631 618 Attendance Rate 97.1%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 46.0 45.0 44.5 43.0 43.0 Professional Support 3.8 3.8 4.6 3.5 5.0 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 15.0 Total 51.8 50.8 51.1 48.5 65.0

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 2,879,000 $ 3,019,655 $ 2,952,110 $ 2,900,560 $ 3,011,800 6200 Professional/Contracted Services 270 2,000 4,000 2,500 2,500 6300 Supplies & Materials 30,991 30,500 32,792 31,836 27,228 6400 Other Operating Costs 12,000 10,025 5,880 6,250 5,524 6600 Capital Outlay - - - - - Total Expenditures $ 2,922,261 $ 3,062,180 $ 2,994,782 $ 2,941,146 $ 3,047,052 General Fund Expenditures/Student $ 4,653 $ 5,012 $ 4,807 $ 4,661 $ 4,931

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 99.0% 99.0% 97.0% 97.0% 85.0% Writing 98.0% 99.0% 97.0% 97.0% 85.0% Mathematics 97.0% 99.0% 98.0% 96.0% 85.0% Science 95.0% 91.0% 97.0% 88.0% 85.0% All Tests 97.3% 97.0% 97.3% 94.5% 85.0% TEA Campus Rating Exemplary Exemplary Exemplary Exemplary Acceptable

140 Lloyd R. Ferguson Elementary School 1910 Compass Rose

League City, TX 77573

Mission Statement: To be a part of a community that partners with parents to educate children by encouraging and inspiring them to discover their strengths while nurturing self-confidence in a safe environment. We value knowledge, high self-esteem, and believe every student can be successful!

Principal: Lauren Berryman-Ambeau Ferguson Elementary educates students in grades K-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all students, 5. Implement program specific safety designs in 100% of all required areas. faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught K-5 K-5 K-5 K-5 K-5 Total Students 843 732 700 651 761 Attendance Rate 96.8%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 57.0 58.0 44.5 37.0 43.0 Professional Support 4.6 4.6 3.0 3.5 4.6 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 10.0 Total 63.6 64.6 49.5 42.5 59.6

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 3,585,300 $ 3,487,125 $ 3,319,150 $ 2,790,950 $ 2,553,500 6200 Professional/Contracted Services 1,870 1,700 600 700 1,700 6300 Supplies & Materials 42,765 43,415 40,245 33,260 34,180 6400 Other Operating Costs 12,850 10,170 8,260 7,730 6,160 6600 Capital Outlay - - - - - Total Expenditures $ 3,642,785 $ 3,542,410 $ 3,368,255 $ 2,832,640 $ 2,595,540 General Fund Expenditures/Student $ 4,321 $ 4,839 $ 4,812 $ 4,351 $ 3,411

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 99.0% 98.0% 99.0% 99.0% 85.0% Writing 97.0% 98.0% 99.0% 96.0% 85.0% Mathematics 98.0% 99.0% 99.0% 99.0% 85.0% Science 97.0% 97.0% 97.0% 99.0% 85.0% All Tests 97.8% 98.0% 98.5% 98.3% 85.0% TEA Campus Rating Exemplary Exemplary Exemplary Exemplary Acceptable

141 Gilmore Elementary School 3552 Brittany Bay Blvd

League City, TX 77573 Mission Statement: Our mission is to Educate all students to succeed, to Equip them to contribute to the community and to instill in them a vision to Excel. Principal: Suzanne Jones Gilmore Elementary educates students in grades PreK-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught PK-5 PK-5 PK-5 PK-5 PK-5 Total Students 1,022 894 880 893 885 Attendance Rate 96.5%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 59.0 60.0 60.5 54.5 54.0 Professional Support 5.0 5.0 2.4 2.5 6.0 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 15.0 Total 66.0 67.0 64.9 59.0 77.0

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $3,915,825 $4,274,420 $4,350,610 $3,875,960 $3,577,800 6200 Professional/Contracted Services 1,770 1,750 2,600 2,600 2,600 6300 Supplies & Materials 57,953 54,180 46,553 48,737 43,798 6400 Other Operating Costs 13,650 10,250 11,930 4,170 3,570 6600 Capital Outlay - - - - - Total Expenditures $ 3,989,198 $ 4,340,600 $ 4,411,693 $ 3,931,467 $ 3,627,768 General Fund Expenditures/Student $ 3,903 $ 4,855 $ 5,013 $ 4,403 $ 4,099

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 97.0% 97.0% 99.0% 98.0% 85.0% Writing 98.0% 94.0% 97.0% 99.0% 85.0% Mathematics 97.0% 98.0% 99.0% 99.0% 85.0% Science 97.0% 99.0% 98.0% 98.0% 85.0% All Tests 97.3% 97.0% 98.3% 98.5% 85.0% TEA Campus Rating Exemplary Exemplary Exemplary Exemplary Acceptable

142 Art & Pat Goforth Elementary School 2610 Webster Road

League City, TX 77573

Mission Statement: Goforth Explorers- Going Forth to Explore New Learning – Continuous Improvement for Each Student in a Nurturing Environment. Principal: Kimberly Noel Goforth Elementary educates students in grades PreK-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught PK-5 PK-5 PK-5 PK-5 PK-5 Total Students 1,048 584 582 603 649 Attendance Rate 96.7%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 66.0 67.0 46.0 40.5 40.5 Professional Support 5.8 5.8 2.4 3.4 4.0 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 12.0 Total 73.8 74.8 50.4 45.9 58.5

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 4,001,525 $ 3,557,580 $ 2,937,710 $ 2,724,760 $ 2,666,600 6200 Professional/Contracted Services 2,870 2,600 1,500 1,500 1,500 6300 Supplies & Materials 56,535 38,740 35,040 28,240 28,304 6400 Other Operating Costs 11,350 7,900 5,805 7,925 5,925 6600 Capital Outlay - - - - - Total Expenditures $ 4,072,280 $ 3,606,820 $ 2,980,055 $ 2,762,425 $ 2,702,329 General Fund Expenditures/Student $ 3,886 $ 6,176 $ 5,120 $ 4,581 $ 4,164

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 98.0% 97.0% 95.0% 95.0% 85.0% Writing 98.0% 93.0% 93.0% 93.0% 85.0% Mathematics 96.0% 94.0% 96.0% 93.0% 85.0% Science 92.0% 94.0% 92.0% 93.0% 85.0% All Tests 96.0% 94.5% 94.0% 93.5% 85.0% TEA Campus Rating Exemplary Exemplary Exemplary Recognized Acceptable

143 P.H. Greene Elementary School 2903 Friendswood Link Road

Webster, TX 77598 Mission Statement: Ensure that each student develops understanding, skill, and sensitivities that make it possible to participate successfully in a multi-cultural society. We strive to develop in each student the capacity to think critically and reason intelligently through a curriculum that is immersed in the fine arts and addresses individual learning styles. Principal: Dr. Susan Scurry Greene Elementary educates students in grades PreK-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught PK-5 PK-5 PK-5 PK-5 PK-5 Total Students 734 754 757 763 762 Attendance Rate 96.8%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 56.0 60.0 59.5 53.0 51.3 Professional Support 4.0 4.0 2.0 3.0 5.4 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 15.0 Total 62.0 66.0 63.5 58.0 73.7

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 3,407,775 $ 3,538,770 $ 3,502,810 $ 3,555,060 $ 3,272,600 6200 Professional/Contracted Services 1,770 1,500 1,500 1,500 2,000 6300 Supplies & Materials 35,509 39,785 40,847 38,667 34,970 6400 Other Operating Costs 13,550 12,050 10,280 8,000 5,890 6600 Capital Outlay - - - - - Total Expenditures $ 3,458,604 $ 3,592,105 $ 3,555,437 $ 3,603,227 $ 3,315,460 General Fund Expenditures/Student $ 4,712 $ 4,764 $ 4,697 $ 4,722 $ 4,351

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 98.0% 96.0% 96.0% 92.0% 85.0% Writing 99.0% 94.0% 95.0% 93.0% 85.0% Mathematics 97.0% 95.0% 96.0% 93.0% 85.0% Science 92.0% 88.0% 95.0% 89.0% 85.0% All Tests 96.5% 93.3% 95.5% 91.8% 85.0% TEA Campus Rating Exemplary Exemplary Exemplary Recognized Acceptable

144 Walter Hall Elementary School 5931 Meadowside

League City, TX 77573

Mission Statement: Hall students will be successful, responsible, lifelong learners. Principal: Stephanie King Hall Elementary educates students in grades K-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught K-5 K-5 K-5 K-5 K-5 Total Students 641 648 615 631 686 Attendance Rate 96.2%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 55.0 55.0 43.0 44.0 39.5 Professional Support 3.5 3.5 4.5 3.0 5.0 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 9.0 Total 60.5 60.5 49.5 49.0 55.5

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 2,672,350 $ 2,672,350 $ 2,804,210 $ 2,576,560 $ 2,641,500 6200 Professional/Contracted Services 1,558 1,558 2,000 2,000 3,200 6300 Supplies & Materials 33,774 33,774 37,619 29,277 29,364 6400 Other Operating Costs 10,200 10,200 6,815 5,205 4,930 6600 Capital Outlay - - - - - Total Expenditures $ 2,717,882 $ 2,717,882 $ 2,850,644 $ 2,613,042 $ 2,678,994 General Fund Expenditures/Student $ 4,240 $ 4,194 $ 4,635 $ 4,141 $ 3,905

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 98.0% 98.0% 97.0% 97.0% 85.0% Writing 99.0% 95.0% 98.0% 97.0% 85.0% Mathematics 95.0% 95.0% 97.0% 94.0% 85.0% Science 95.0% 97.0% 96.0% 91.0% 85.0% All Tests 96.8% 96.3% 97.0% 94.8% 85.0% TEA Campus Rating Exemplary Exemplary Exemplary Recognized Acceptable

145 I.W. & Eleanor Hyde Elementary School 3700 FM 518 East

League City, TX 77573

Mission Statement: Provide a positive learning atmosphere that encourages cooperation between home, school, and community to ensure that our students will become responsible, successful citizens.

Principal: Kelly Chapman Hyde Elementary educates students in grades K-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught K-5 K-5 K-5 K-5 K-5 Total Students 693 553 551 573 586 Attendance Rate 96.8%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 48.0 48.0 40.5 40.0 37.0 Professional Support 3.0 3.0 1.4 3.5 4.4 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 11.0 Total 53.0 53.0 43.9 45.5 54.4

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 3,126,225 $ 3,197,605 $ 2,973,610 $ 2,620,560 $ 2,677,000 6200 Professional/Contracted Services 470 200 200 200 200 6300 Supplies & Materials 34,233 40,527 33,691 30,541 36,316 6400 Other Operating Costs 6,250 6,700 6,330 6,180 4,700 6600 Capital Outlay - - - - - Total Expenditures $ 3,167,178 $ 3,245,032 $ 3,013,831 $ 2,657,481 $ 2,718,216 General Fund Expenditures/Student $ 4,570 $ 5,868 $ 5,470 $ 4,638 $ 4,639

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 97.0% 97.0% 99.0% 97.0% 85.0% Writing 99.0% 98.0% 99.0% 99.0% 85.0% Mathematics 95.0% 98.0% 98.0% 96.0% 85.0% Science 95.0% 96.0% 99.0% 92.0% 85.0% All Tests 96.5% 97.3% 98.8% 96.0% 85.0% TEA Campus Rating Recognized Exemplary Exemplary Exemplary Acceptable

146 C.D. Landolt Elementary School 2104 Pilgrims Point

Friendswood, TX 77546 Mission Statement: To provide our diverse community of learners an individualized and challenging education in a positive environment. With the help of the home-school-community connection we will launch the leaders of tomorrow. Principal: Debra Reno Landolt Elementary educates students in grades PreK-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught PK-5 PK-5 PK-5 PK-5 PK-5 Total Students 767 782 847 863 896 Attendance Rate 96.4%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 65.0 64.0 56.5 54.0 56.8 Professional Support 3.5 3.5 1.8 2.0 4.2 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 16.5 Total 70.5 69.5 60.3 58.0 79.5

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 3,409,330 $ 3,615,955 $ 3,552,650 $ 3,498,050 $ 3,528,200 6200 Professional/Contracted Services 1,520 2,750 1,250 1,250 1,250 6300 Supplies & Materials 39,205 39,575 42,772 40,477 38,799 6400 Other Operating Costs 12,600 11,600 9,480 8,660 7,660 6600 Capital Outlay - - - - - Total Expenditures $ 3,462,655 $ 3,669,880 $ 3,606,152 $ 3,548,437 $ 3,575,909 General Fund Expenditures/Student $ 4,515 $ 4,693 $ 4,258 $ 4,112 $ 3,991

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 98.0% 97.0% 96.0% 94.0% 85.0% Writing 98.0% 99.0% 97.0% 90.0% 85.0% Mathematics 93.0% 95.0% 95.0% 92.0% 85.0% Science 94.0% 92.0% 96.0% 90.0% 85.0% All Tests 95.8% 95.8% 96.0% 91.5% 85.0% TEA Campus Rating Recognized Exemplary Exemplary Recognized Acceptable

147 League City Elementary School 709 East Wilkins

League City, TX 77573

Mission Statement: Promote, through a commitment to excellence in education, the academic, social and physical growth of each student within a safe, secure environment.

Principal: Kristina Lasserre League City Elementary educates students in grades PreK-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught PK-5 PK-5 PK-5 PK-5 PK-5 Total Students 584 430 444 456 561 Attendance Rate 96.1%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 53.0 54.0 43.0 38.5 40.5 Professional Support 4.0 4.0 1.0 3.5 3.7 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 14.0 Total 59.0 60.0 46.0 44.0 60.2

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 3,213,568 $ 2,879,200 $ 2,585,910 $ 2,426,760 $ 2,468,600 6200 Professional/Contracted Services 1,795 1,525 1,525 1,525 1,525 6300 Supplies & Materials 33,258 32,280 28,455 24,652 26,382 6400 Other Operating Costs 8,250 5,600 4,805 4,480 3,670 6600 Capital Outlay - - - - - Total Expenditures $ 3,256,871 $ 2,918,605 $ 2,620,695 $ 2,457,417 $ 2,500,177 General Fund Expenditures/Student $ 5,577 $ 6,787 $ 5,902 $ 5,389 $ 4,457

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 94.0% 94.0% 94.0% 95.0% 85.0% Writing 93.0% 94.0% 76.0% 86.0% 85.0% Mathematics 94.0% 88.0% 91.0% 92.0% 85.0% Science 87.0% 84.0% 75.0% 85.0% 85.0% All Tests 92.0% 90.0% 84.0% 89.5% 85.0% TEA Campus Rating Recognized Recognized Recognized Recognized Acceptable

148

Margaret S. McWhirter Elementary 300 Pennsylvania

Webster, TX 77598 Mission Statement: Provide exemplary professional development based upon sound educational performance throughout the school community that results in improved student achievement. Principal: Dr. Michael Marquez McWhirter Elementary educates students in grades PreK-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught PK-5 PK-5 PK-5 PK-5 PK-5 Total Students 794 846 929 978 765 Attendance Rate 95.8%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 51.0 50.0 83.5 74.4 63.3 Professional Support 4.6 4.6 4.6 3.0 4.6 School Leadership 2.0 2.0 2.0 2.0 3.0 Support Personnel - - - - 20.0 Total 57.6 56.6 90.1 79.4 90.9

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 3,904,140 $ 4,682,515 $ 4,504,310 $ 4,849,660 $ 4,118,800 6200 Professional/Contracted Services 2,020 1,750 2,000 2,300 2,300 6300 Supplies & Materials 41,065 52,202 54,494 52,651 32,942 6400 Other Operating Costs 9,500 6,750 5,680 5,650 6,500 6600 Capital Outlay - - - - - Total Expenditures $ 3,956,725 $ 4,743,217 $ 4,566,484 $ 4,910,261 $ 4,160,542 General Fund Expenditures/Student $ 4,983 $ 5,607 $ 4,915 $ 5,021 $ 5,439

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 88.0% 90.0% 88.0% 83.0% 85.0% Writing 91.0% 91.0% 90.0% 89.0% 85.0% Mathematics 85.0% 84.0% 88.0% 86.0% 85.0% Science 81.0% 75.0% 88.0% 77.0% 85.0% All Tests 86.3% 85.0% 88.5% 83.8% 85.0% TEA Campus Rating Recognized Recognized Recognized Acceptable Acceptable

149 *Dr. Sandra Mossman Elementary 4050 Village Way

League City, Tx 77573 Mission Statement: Our mission is to provide a diverse community unified by a spirit of exploration and excellence, to develop students who will lead the way to the future by educating and equipping them with the skills necessary to excel in the 21st century through a system characterized by meaningful community relationships and a comprehensive curriculum facilitated by a highly qualified team committed to Courage, Collaboration, Innovation, and Self-Direction. Principal: Stephanie McBride Sandra Mossman Elementary educates students in grades K-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught K-5 K-5 K-5 K-5 K-5 Total Students - 689 824 886 780 Attendance Rate

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers - - 55.5 53.5 46.5 Professional Support - - 2.7 4.0 4.2 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - 2.0 - - 12.0 Total 2.0 4.0 60.2 59.5 64.7

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ - $ 1,900,990 $ 2,969,810 $ 3,253,660 $ 3,316,700 6200 Professional/Contracted Services - - 2,000 2,000 2,000 6300 Supplies & Materials 8,500 27,540 45,655 45,732 30,407 6400 Other Operating Costs 3,500 6,500 6,930 8,000 7,400 6600 Capital Outlay - - - - - Total Expenditures $ 12,000 $ 1,935,030 $ 3,024,395 $ 3,309,392 $ 3,356,507 General Fund Expenditures/Student $ 4,390 $ 4,016 $ 4,243

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 99.0% 98.0% 85.0% Writing 96.0% 93.0% 85.0% Mathematics 98.0% 97.0% 85.0% Science 97.0% 96.0% 85.0% All Tests 97.5% 96.0% 85.0% TEA Campus Rating Exemplary Recognized Acceptable * This campus opened in August 2009

150 North Pointe Elementary School 3200 Almond Creek

Houston, TX 77059 Mission Statement: North Pointe is committed to providing our students an opportunity to reach their full educational potential in an engaging and nurturing environment. Principal: Kelly Mooney North Pointe Elementary educates students in grades PreK-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught PK-5 PK-5 PK-5 PK-5 PK-5 Total Students 730 739 728 758 759 Attendance Rate 96.9%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 45.0 48.0 53.5 49.0 48.5 Professional Support 3.5 3.5 1.4 3.0 5.4 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 10.0 Total 50.5 53.5 56.9 54.0 65.9

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 3,343,025 $ 36,350,805 $ 3,289,210 $ 3,072,060 $ 3,055,600 6200 Professional/Contracted Services 2,020 400 500 1,000 1,500 6300 Supplies & Materials 31,203 38,942 41,794 37,577 34,971 6400 Other Operating Costs 14,800 13,500 8,130 8,004 6,950 6600 Capital Outlay - - - - - Total Expenditures $ 3,391,048 $ 36,403,647 $ 3,339,634 $ 3,118,641 $ 3,099,021 General Fund Expenditures/Student $ 4,645 $ 49,261 $ 4,587 $ 4,114 $ 4,083

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 99.0% 99.0% 98.0% 98.0% 85.0% Writing 98.0% 99.0% 99.0% 98.0% 85.0% Mathematics 99.0% 98.0% 95.0% 98.0% 85.0% Science 98.0% 96.0% 94.0% 98.0% 85.0% All Tests 98.5% 98.0% 96.5% 98.0% 85.0% TEA Campus Rating Exemplary Exemplary Exemplary Exemplary Acceptable

151 *Ralph Parr Elementary 1315 Highway 3 South

League City, Tx 77573 Mission Statement: We are committed to providing a successful, safe environment where students will grow and take risks in their learning, becoming life-long learners and leaders who are self-regulated and maintaining a consistent drive to make a difference.

Principal: Jane Kelling Ralph Parr Elementary educates students in grades K-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment

Description 2008-09 2009-10 2010-11 2011-12 2012-13

Grade Levels Taught K-5 K-5 K-5 K-5 K-5

Total Students - 699 746 753 807

Attendance Rate

Employee FTE’s

Description 2008-09 2009-10 2010-11 2011-12 2012-13

Teachers - - 47.5 47.0 50.0

Professional Support - 2.0 3.0 3.0 15.0

School Leadership 2.0 2.0 2.0 2.0 2.0

Support Personnel - - - - 4.6

Total 2.0 4.0 52.5 52.0 71.6

General Fund Expenditures by Object

Description 2008-09 2009-10 2010-11 2011-12 2012-13

6100 Payroll Costs $ - $ 2,412,950 $ 3,001,410 $ 3,083,060 $ 3,129,600

6200 Professional/Contracted Services - - - - 3,000

6300 Supplies & Materials 8,500 35,925 40,585 38,973 38,121

6400 Other Operating Costs 3,500 9,800 7,730 6,870 4,170

6600 Capital Outlay - - - - -

Total Expenditures $ 12,000 $ 2,458,675 $ 3,049,725 $ 3,128,903 $ 3,174,891

General Fund Expenditures/Student $ 3,517 $ 4,088 $ 4,155 $ 3,934

Texas Assessment of Knowledge & Skills (TAKS)

TAKS TAKS TAKS TAKS Projected TAKS

Description 2007-08 2008-09 2009-10 2010-11 2011-12

Reading 98.0% 96.0% 85.0%

Writing 97.0% 95.0% 85.0%

Mathematics 95.0% 97.0% 85.0%

Science 94.0% 92.0% 85.0%

All Tests 96.0% 95.0% 85.0%

TEA Campus Rating Exemplary Recognized Acceptable

* This campus opened August 2009.

152 *G. W. Robinson Elementary School 900 Reseda Houston, TX 77062

Mission Statement: At Robinson Elementary School, we believe all children can learn. We accept the mission to care for, guide, and help our students to reach their full potential.

Principal: Yolanda Jones Robinson Elementary educates students in grades PreK-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college standards to improve the achievement of each student while meeting their individual needs and credit, industry certification, and other post-secondary options while aspirations obtaining a high school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning personal responsibility and a commitment to community events or activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the achievement 4. Base all resource allocations upon a thorough analysis of student gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all students, 5. Implement program specific safety designs in 100% of all required faculty and staff. areas. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a successfully achieve the District mission and objectives. partner in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community. community and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught PK-5 PK-5 PK-5 PK-5 PK-5 Total Students 531 518 492 592 523 Attendance Rate 96.4%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 29.0 20.0 35.5 36.5 34.5 Professional Support 7.2 7.2 2.0 2.9 5.0 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 7.0 Total 38.2 29.2 39.5 41.4 48.5

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 2,831,100 $ 2,863,390 $ 2,699,810 $ 2,356,460 $ 2,499,400 6200 Professional/Contracted Services 470 - - - - 6300 Supplies & Materials 30,998 35,025 28,769 23,892 26,802 6400 Other Operating Costs 9,000 7,500 8,830 6,820 5,220 6600 Capital Outlay - - - - - Total Expenditures $ 2,871,568 $ 2,905,915 $ 2,737,409 $ 2,387,172 $ 2,531,422 General Fund Expenditures/Student $ 5,408 $ 5,610 $ 5,564 $ 4,032 $ 4,840

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 98.0% 99.0% 98.0% 95.0% 85.0% Writing 99.0% 99.0% 96.0% 90.0% 85.0% Mathematics 97.0% 99.0% 96.0% 97.0% 85.0% Science 96.0% 99.0% 96.0% 99.0% 85.0% All Tests 97.5% 99.0% 96.5% 95.3% 85.0% TEA Campus Rating Exemplary Exemplary Exemplary Recognized Acceptable * Campus opened in August 2006

153 James H. Ross Elementary School 2401 West Main St.

League City, TX 77573 Mission Statement: Provide all students with an educational program which will allow them to achieve their full potentials academically, socially, and physically in order to be responsible citizens and contributing members of society. Principal: Andrea Segraves Ross Elementary educates students in grades PreK-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught PK-5 PK-5 PK-5 PK-5 PK-5 Total Students 731 675 699 695 715 Attendance Rate 96.1%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 46.0 46.0 48.0 46.0 45.0 Professional Support 4.0 4.0 1.0 2.0 6.0 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 11.0 Total 52.0 52.0 51.0 50.0 64.0

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 3,219,675 $ 3,456,995 $ 3,306,590 $ 3,308,010 $ 3,094,270 6200 Professional/Contracted Services 570 300 300 - 6,880 6300 Supplies & Materials 33,215 35,995 33,434 32,720 26,415 6400 Other Operating Costs 10,150 7,700 7,330 5,985 4,569 6600 Capital Outlay - - - - - Total Expenditures $ 3,263,610 $ 3,500,990 $ 3,347,654 $ 3,346,715 $ 3,132,134 General Fund Expenditures/Student $ 4,465 $ 5,187 $ 4,789 $ 4,815 $ 4,381

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 99.0% 97.0% 99.0% 95.0% 85.0% Writing 98.0% 99.0% 97.0% 96.0% 85.0% Mathematics 95.0% 98.0% 94.0% 91.0% 85.0% Science 98.0% 91.0% 96.0% 93.0% 85.0% All Tests 97.5% 96.3% 96.5% 93.8% 85.0% TEA Campus Rating Exemplary Exemplary Exemplary Recognized Acceptable

154 LaVace Stewart Elementary School 330 FM 2094

Kemah, TX 77565 Mission Statement: Form a partnership with parents and the community to prepare our diverse population of students to become life long learners in a nurturing, safe environment with high expectations so they will become responsible, productive citizens in an ever-changing society. Principal: Dr. Brittani Moses Stewart Elementary educates students in grades PreK-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught PK-5 PK-5 PK-5 PK-5 PK-5 Total Students 554 557 587 634 673 Attendance Rate 96.4%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 60.0 64.0 51.5 49.0 49.0 Professional Support 4.3 4.3 1.6 2.5 4.6 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 15.0 Total 66.3 70.3 55.1 53.5 70.6

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 3,207,050 $ 3,163,595 $ 3,153,710 $ 3,078,260 $ 3,098,400 6200 Professional/Contracted Services 1,470 - 1,200 - - 6300 Supplies & Materials 32,165 37,145 36,603 34,006 31,701 6400 Other Operating Costs 10,800 6,500 3,680 5,376 4,426 6600 Capital Outlay - - - - - Total Expenditures $ 3,251,485 $ 3,207,240 $ 3,195,193 $ 3,117,642 $ 3,134,527 General Fund Expenditures/Student $ 5,869 $ 5,758 $ 5,443 $ 4,917 $ 4,658

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 99.0% 97.0% 96.0% 94.0% 85.0% Writing 97.0% 96.0% 97.0% 90.0% 85.0% Mathematics 98.0% 94.0% 94.0% 97.0% 85.0% Science 86.0% 93.0% 96.0% 97.0% 85.0% All Tests 95.0% 95.0% 95.8% 94.5% 85.0% TEA Campus Rating Recognized Exemplary Exemplary Recognized Acceptable

155 John F. Ward Elementary School 1440 Bouldercrest

Houston, TX 77062 Mission Statement: Celebrate the uniqueness of each individual and enable all students and staff to achieve their highest potential through mutual respect, individual opportunity and support of school, home and community. Principal: Kathy Gouger Ward Elementary educates students in grades K-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that ate physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught K-5 K-5 K-5 K-5 K-5 Total Students 645 652 642 616 625 Attendance Rate 97.1%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 47.0 47.0 48.0 41.5 42.2 Professional Support 4.6 4.6 1.6 4.5 5.0 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 13.0 Total 53.6 53.6 51.6 48.0 62.2

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 3,126,325 $ 3,013,030 $ 3,011,910 $ 3,140,560 $ 2,793,100 6200 Professional/Contracted Services 4,370 4,100 2,000 2,000 2,000 6300 Supplies & Materials 27,660 34,244 37,772 33,120 30,062 6400 Other Operating Costs 12,485 8,741 5,693 5,586 3,338 6600 Capital Outlay - - - - - Total Expenditures $ 3,170,840 $ 3,060,115 $ 3,057,375 $ 3,181,266 $ 2,828,500 General Fund Expenditures/Student $ 4,629 $ 4,744 $ 4,689 $ 4,955 $ 4,592

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 99.0% 98.0% 99.0% 98.0% 85.0% Writing 99.0% 95.0% 96.0% 92.0% 85.0% Mathematics 99.0% 97.0% 98.0% 98.0% 85.0% Science 91.0% 98.0% 96.0% 96.0% 85.0% All Tests 97.0% 97.0% 97.3% 97.3% 85.0% TEA Campus Rating Exemplary Exemplary Exemplary Exemplary Acceptable

156 Arlyne & Alan Weber Elementary School 11955 Blackhawk Blvd.

Houston, TX 77089

Mission Statement: Provide a positive learning environment in which each student is educated and equipped to develop and to grow into a successful learner.

Principal: Teresa Snider Weber Elementary educates students in grades K-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught K-5 K-5 K-5 K-5 K-5 Total Students 829 876 874 903 913 Attendance Rate 96.7%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 63.0 64.0 63.5 62.0 59.1 Professional Support 4.0 4.0 2.0 3.4 5.0 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 19.0 Total 69.0 70.0 67.5 67.4 85.1

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 3,889,500 $ 3,846,420 $ 3,906,410 $ 3,772,660 $ 3,705,500 6200 Professional/Contracted Services 2,770 2,500 1,000 500 700 6300 Supplies & Materials 48,148 46,569 51,119 47,602 43,700 6400 Other Operating Costs 12,100 10,100 8,280 7,220 6,070 6600 Capital Outlay - - - - - Total Expenditures $ 3,952,518 $ 3,905,589 $ 3,966,809 $ 3,827,982 $ 3,755,970 General Fund Expenditures/Student $ 4,768 $ 4,458 $ 4,539 $ 4,239 $ 4,114

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 95.0% 94.0% 98.0% 96.0% 85.0% Writing 98.0% 98.0% 97.0% 94.0% 85.0% Mathematics 93.0% 95.0% 97.0% 98.0% 85.0% Science 92.0% 81.0% 96.0% 98.0% 85.0% All Tests 94.5% 92.0% 97.0% 96.5% 85.0% TEA Campus Rating Recognized Exemplary Exemplary Exemplary Acceptable

157 Wedgewood Elementary School 4000 Friendswood Link Road

Friendswood, TX 77546 Mission Statement: Provide a safe and supportive environment that will maximize opportunities for academic, social, and emotional growth so that all individuals can reach their full potential and become productive citizens. Principal: Buffie Johnson Wedgewood Elementary educates students in grades PreK-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught PK-5 PK-5 PK-5 PK-5 PK-5 Total Students 817 793 780 776 763 Attendance Rate 96.2%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 59.0 61.0 55.0 52.5 51.5 Professional Support 5.0 5.0 3.4 3.0 4.6 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 14.0 Total 66.0 68.0 60.4 57.5 72.1

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $3,757,450 $3,794,240 $3,625,210 $3,577,060 $3,568,100 6200 Professional/Contracted Services 970 950 850 1,850 1,650 6300 Supplies & Materials 44,401 49,138 47,342 41,081 36,625 6400 Other Costs 10,700 7,200 5,880 6,920 5,820 6600 Capital Outlay - - - - - Total Expenditures $ 3,813,521 $ 3,851,528 $ 3,679,282 $ 3,626,911 $ 3,612,195 General Fund Expenditures/Student $ 4,668 $ 4,857 $ 4,717 $ 4,674 $ 4,734

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 94.0% 96.0% 96.0% 95.0% 85.0% Writing 96.0% 99.0% 97.0% 93.0% 85.0% Mathematics 95.0% 94.0% 95.0% 95.0% 85.0% Science 94.0% 93.0% 87.0% 91.0% 85.0% All Tests 94.8% 95.5% 93.8% 93.5% 85.0% TEA Campus Rating Recognized Exemplary Recognized Exemplary Acceptable

158 G.H. Whitcomb Elementary School 900 Reseda

Houston, TX 77062

Mission Statement: Develop responsible citizens in a positive learning environment; to enable all students to achieve their highest potential, supported by teachers, parents and the community; and to prepare our students to live in a global society. Principal: Mark Smith Whitcomb Elementary educates students in grades PreK-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught PK-5 PK-5 PK-5 PK-5 PK-5 Total Students 722 627 702 721 762 Attendance Rate 96.4%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 62.0 64.0 60.5 52.5 52.5 Professional Support 6.0 6.0 1.4 5.0 8.6 School Leadership 2.0 2.0 3.0 2.0 2.0 Support Personnel - - - - 17.0 Total 70.0 72.0 64.9 59.5 80.1

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 3,461,025 $ 3,548,085 $ 3,098,550 $ 3,345,650 $ 3,230,600 6200 Professional/Contracted Services 1,926 1,656 2,290 3,450 2,835 6300 Supplies & Materials 37,405 36,434 32,348 33,059 32,127 6400 Other Operating Costs 15,654 13,000 9,930 8,370 3,724 6600 Capital Outlay - - - - - Total Expenditures $ 3,516,010 $ 3,599,175 $ 3,143,118 $ 3,390,529 $ 3,269,286 General Fund Expenditures/Student $ 5,608 $ 5,127 $ 4,359 $ 4,477 $ 4,703

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 96.0% 93.0% 96.0% 95.0% 85.0% Writing 91.0% 96.0% 96.0% 91.0% 85.0% Mathematics 92.0% 91.0% 95.0% 95.0% 85.0% Science 86.0% 88.0% 84.0% 86.0% 85.0% All Tests 91.3% 92.0% 92.8% 91.8% 85.0% TEA Campus Rating Recognized Exemplary Recognized Acceptable Acceptable

159 Edward H. White Elementary School 1708 Les Talley Drive

El Lago, TX 77586 Mission Statement: Foster the intellectual, social, emotional, and physical growth of each student through educational excellence in a positive environment. Principal: Matt Paulson White Elementary educates students in grades K-5

District Goals Campus Objectives 1. We will provide rigorous learning opportunities and curricula that transcend state and national 1. Provide all students with the opportunity for attainment of college credit, standards to improve the achievement of each student while meeting their individual needs and industry certification, and other post-secondary options while obtaining a high aspirations school diploma. 2. We will enhance the character development of each studentwith an emphasis on creating a sense of 2. Provide opportunities for all to participate in service learning events or personal responsibility and a commitment to community activities. 3. We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff. 3. Ensure all teaching and paraprofessional staff members meet the “Highly Qualified” requirements as set forth in No Child Left Behind. 4. We will focus our use of resources to accelerate learning for all students and eliminate the 4. Base all resource allocations upon a thorough analysis of student achievement gap. performance data annually. 5. We will provide learning environments that are physically safe and emotionally secure for all 5. Implement program specific safety designs in 100% of all required areas. students, faculty and staff. 6. We will lead, develop, and implement a robust parent and community involvement program to 6. Provide opportunities for all parents to participate in activities as a partner successfully achieve the District mission and objectives. in their child’s educational process. 7. We will nurture, support, and develop collaborative leadership at all levels throughout the learning 7. Ensure that staff will be a member of a professional learning community community. and will continue to improve and reflect on their practice.

Enrollment Description 2008-09 2009-10 2010-11 2011-12 2012-13 Grade Levels Taught K-5 K-5 K-5 K-5 K-5 Total Students 499 458 446 458 436 Attendance Rate 96.4%

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Teachers 51.0 51.0 33.5 33.5 28.5 Professional Support 2.9 2.9 1.0 1.5 3.4 School Leadership 2.0 2.0 2.0 2.0 2.0 Support Personnel - - - - 7.0 Total 55.9 55.9 36.5 37.0 40.9

General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 2,562,025 $ 2,620,910 $ 2,283,110 $ 2,093,460 $ 2,103,400 6200 Professional/Contracted Services 1,470 1,200 1,200 1,200 1,200 6300 Supplies & Materials 26,315 31,094 26,126 22,522 20,087 6400 Other Operating Costs 8,750 6,925 7,480 6,770 6,040 6600 Capital Outlay - - - - - Total Expenditures $ 2,598,560 $ 2,660,129 $ 2,317,916 $ 2,123,952 $ 2,130,727 General Fund Expenditures/Student $ 5,208 $ 5,808 $ 5,197 $ 4,637 $ 4,887

Texas Assessment of Knowledge & Skills (TAKS) TAKS TAKS TAKS TAKS Projected TAKS Description 2007-08 2008-09 2009-10 2010-11 2011-12 Reading 96.0% 98.0% 98.0% 96.0% 85.0% Writing 97.0% 97.0% 96.0% 95.0% 85.0% Mathematics 95.0% 95.0% 95.0% 97.0% 85.0% Science 96.0% 95.0% 95.0% 94.0% 85.0% All Tests 96.0% 96.3% 96.0% 95.5% 85.0% TEA Campus Rating Recognized Exemplary Exemplary Exemplary Acceptable

160 Clear Creek Independent School District Departmental Summary League City, TX 77573 Superintendent of Schools: Dr. Gregory Smith Departmental Description: These departments incorporate all non-teaching activities. They include board activities, finance, operations, public information, technology, human resources and curriculum operations.

District Goals Performance Targets Strategic Goal 1: We will provide rigorous learning opportunities and curricula that transcend state and national standards to improve the achievement of each student while meeting their individual needs and aspirations. Performance Target 1: Implement year-three recommendations of the Curriculum Management Audit. Performance Target 2: Utilize the District curriculum to prepare all students in grades 3-10 for success on STAAR, STAAR EOC and all students in grades 11 for success on TAKS. Performance Target 3: Develop an alternative accountability system including performance metrics to focus on college/career readiness PK-12. (Relates to work of High Performance School Consortium) Performance Target 4: Develop a written, long-range master technology plan consistent with the District strategic plan. Performance Target 5: Develop a long-range assessment plan.

Strategic Goal 2: We will enhance the character development of each student with an emphasis on creating a sense of personal responsibility and a commitment to community. Performance Target 1: Develop systems to tsupport the implementation of a district-wide behavior support program for students in grades PK - 12. Performance Target 2: Implement the CCISD Secondary Student Honor Code.

Strategic Goal 3: We will recruit, develop and retain compassionate, effective, innovative and highly moticvated staff.

Performance Target 1: Pilot the locally developed alternative teacher appraisal system, Lead Educator Appraisal Development System (LEADS) at select campuses. Performance Target 2: Develop a long-range employee compensation plan. Performance Target 3: Develop a long-range employee recruitment and retention plan.

Strategic Goal 4: We will focus our use of resources to accelerate learning for all students and eliminate the achievement gap.

Performance Target 1: Implement action plans for increasing the support and academic achievement of students identified as English Language Learners and receiving Special Education Services. Performance Target 2: Develop a long-range plan for a sustainable budget to meet the needs of our students.

Strategic Goal 5: We will provide learning environments that are physically safe and emotionally secure for all students, faculty and staff.

Performance Target 1: Implement the District system to identify, investigate, track and report allegations of student bullying and cyper-bullying. Performance Target 2: Develop a facility needs assessment and long-range usage plan that successfully addresses the future needs of our students.

Strategic Goal 6: We will lead, develop, and implement a robust parent and community involvement program to successfully achieve the District mission and objectives. Performance Target 1: Improve overall District parent involvement as measured by the CCISD Parent Involvement Survey.

Strategic Goal 7: We will nurture, support, and develop collaborative leadership at all levels throughout the learning community.

Performance Target 1: Implement a district-level research and design team to design and implement systems to provide students engaging, meaningful school work.

161

Clear Creek Independent School District Office of the Superintendent of Schools League City, TX 77573

Superintendent of Schools: Dr. Gregory Smith Departmental Description: The office of the Superintendent of Schools is responsible for the District's educational and operational performance. This department also includes the budget for the Board of Trustees.

Employee FTE’s Description 2008-09 2009--10 2010-11 2011-12 2012-13 Professional Support 1.0 1.0 1.0 1.0 1.0 Support Personnel 1.0 1.0 1.0 1.0 1.0 Total 2.0 2.0 2.0 2.0 2.0 General Fund Expenditures by Object Description 2008-09 2009--10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 370,425 $ 327,970 $ 308,100 $ 311,400 $ 315,900 6200 Professional/Contracted Services $ 4,500 $ 1,500 $ 2,730 $ 1,100 $ 800 6300 Supplies & Materials $ 7,800 $ 8,025 $ 28,375 $ 6,000 $ 4,800 6400 Other Operating Costs $ 54,125 $ 53,575 $ 22,240 $ 40,925 $ 37,625 6500 Debt Service $ - $ - $ - $ - $ - 6600 Capital Outlay $ - $ - $ - $ - $ - Total Expenditures $436,850 $391,070 $361,445 $359,425 $359,125

Total Students 32,578 36,571 39,125 38,864 39,689 General Fund Expenditures/Student $ 13 $ 11 $ 9 $ 9 $ 9

Clear Creek Independent School District Office of Curriculum & Instruction League City, TX 77573

Deputy Superintendent of Curriculum & Instruction: Dr. Steven Ebell Departmental Description:

The office of Curriculum and Instruction is responsible for all curriculum based programs throughout the District. It includes curriculum and staff development, student support services, bilingual education, data and evaluation, special education, gifted and talented education, visual and performing arts, at risk education, library and teacher services, and all core content functions.

Employee FTE’s Description 2008-09 2009--10 2010-11 2011-12 2012-13 Professional Support 28.0 28.0 28.0 27.0 29.0 Support Personnel 23.0 23.0 23.0 23.0 21.5 Total 51.0 51.0 51.0 50.0 50.5 General Fund Expenditures by Object Description 2008-09 2009--10 2010-11 2011-2012 2012-2013 6100 Payroll Costs $ 4,367,908 $ 4,733,148 $ 6,256,411 $ 6,120,365 $ 6,295,925 6200 Professional/Contracted Services $ 1,318,704 $ 1,261,340 $ 1,145,570 $ 1,117,777 $ 1,077,882 6300 Supplies & Materials $ 534,359 $ 472,030 $ 1,063,596 $ 1,081,100 $ 1,213,937 6400 Other Operating Costs $ 640,202 $ 759,282 $ 791,699 $ 766,603 $ 776,043 6500 Debt Service $ - $ - $ - $ - $ - 6600 Capital Outlay $ - $ - $ 299,796 $ 11,310 $ 11,310 Total Expenditures $6,861,173 $7,225,800 $9,557,072 $9,097,155 $9,375,097

Total Students 32,578 36,571 39,125 38,864 39,689 General Fund Expenditures/Student $ 211 $ 198 $ 244 $ 234 $ 236

162

Clear Creek Independent School District Office of Secondary Education League City, TX 77573

Assistant Superintendent of Secondary Education: Dr. Alex Torrez Departmental Description: The office of Secondary Education is responsible for all secondary campus activities. This includes both intermediate and high schools, career and technology education, athletics, summer school, alternative education programs, and ROTC programs.

Employee FTE’s Description 2008-09 2009--10 2010-11 2011-12 2012-13 Professional Support 7.0 7.0 7.0 7.0 6.0 Support Personnel 3.0 3.0 3.0 3.0 5.0 Total 10.0 10.0 10.0 10.0 11.0 General Fund Expenditures by Object Description 2008-09 2009--10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 2,430,785 $ 2,946,425 $ 3,136,826 $ 3,187,232 $ 3,306,877 6200 Professional/Contracted Services $ 195,969 $ 242,069 $ 181,646 $ 167,865 $ 64,920 6300 Supplies & Materials $ 187,806 $ 248,391 $ 250,753 $ 235,158 $ 319,233 6400 Other Operating Costs $ 126,798 $ 167,261 $ 143,399 $ 126,189 $ 123,434 6500 Debt Service $ - $ - $ - $ - $ - 6600 Capital Outlay $ 4,500 $ 5,800 $ 310,243 $ - $ - Total Expenditures $2,945,858 $3,609,946 $4,022,867 $3,716,444 $3,814,464

Total Students 32,578 36,571 39,125 38,864 39,689 General Fund Expenditures/Student $ 90 $ 99 $ 103 $ 96 $ 96

Clear Creek Independent School District Office of Elementary Education League City, TX 77573

Assistant Superintendent of Elementary Education: Holly Hughes Departmental Description:

The office of Elementary Education is responsible for all elementary campus activities.

Employee FTE’s Description 2008-09 2009--10 2010-11 2011-12 2012-13 Professional Support 1.0 1.0 1.0 1.0 1.0 Support Personnel 1.0 1.0 1.0 1.0 1.0 Total 2.0 2.0 2.0 2.0 2.0 General Fund Expenditures by Object Description 2008-09 2009--10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 52,077 $ 61,678 $ 53,135 $ 42,031 $ 40,746 6200 Professional/Contracted Services $ 11,800 $ 9,250 $ 9,110 $ 9,250 $ 16,850 6300 Supplies & Materials $ 56,718 $ 131,213 $ 129,478 $ 126,878 $ 108,248 6400 Other Operating Costs $ 17,155 $ 43,162 $ 36,147 $ 39,445 $ 28,245 6500 Debt Service $ - $ - $ - $ - $ - 6600 Capital Outlay $ - $ - $ - $ - $ - Total Expenditures $137,750 $245,303 $227,870 $217,604 $194,089

Total Students 32,578 36,571 39,125 38,864 39,689 General Fund Expenditures/Student $ 4 $ 7 $ 6 $ 6 $ 5

163

Office of the Chief Financial Officer League City, TX 77573

Deputy Superintendent of Business & Support Services: Paul McLarty Departmental Description:

The office of Chief Financial Officer incorporates the major business functions of the District. This includes the Department of Finance, Department of Purchasing, Department of Benefits and Risk Management, warehouse operations, Printing Services, Teachers Center and the Tax Office.

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-2012 2012-2013 Professional Support 15.0 15.0 16.0 15.0 14.5 Support Personnel 34.0 34.0 40.0 40.0 47.0 Total 49.0 49.0 56.0 55.0 61.5 General Fund Expenditures by Object Description 2008-09 2009-10 2010-11 2011-2012 2012-2013 6100 Payroll Costs $ 2,492,175 $ 2,779,300 $ 2,671,240 $ 2,662,300 $ 2,597,945 6200 Professional/Contracted Services $ 1,707,626 $ 1,704,617 $ 1,934,305 $ 2,007,540 $ 1,907,465 6300 Supplies & Materials $ 327,987 $ 322,347 $ 333,037 $ 309,347 $ 305,872 6400 Other Operating Costs $ 158,201 $ 157,850 $ 129,092 $ 136,337 $ 130,322 6500 Debt Service $ - $ - $ - $ - $ - 6600 Capital Outlay $ - $ - $ - $ - $ - Total Expenditures $4,685,989 $4,964,114 $5,067,674 $5,115,524 $4,941,604

Total Students 32,578 36,571 39,125 38,864 39,689 General Fund Expenditures/Student $ 144 $ 136 $ 130 $ 132 $ 125

Clear Creek Independent School District Office of Human Resources League City, TX 77573

Assistant Superintendent of Human Resources: Dr. Casey O'Pry Departmental Description: The office of Human Resources incorporates recruiting and retention efforts district-wide. It includes the teacher mentor program, elementary, secondary and support staff recruitment, and Title X activities.

Employee FTE’s Description 2008-09 2009--10 2010-11 2011-12 2012-13 Professional Support 6.0 6.0 6.0 6.0 2.5 Support Personnel 13.0 13.0 13.0 13.0 7.5 Total 19.0 19.0 19.0 19.0 10.0 General Fund Expenditures by Object Description 2008-09 2009--10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 1,092,900 $ 1,248,590 $ 1,107,100 $ 890,300 $ 766,500 6200 Professional/Contracted Services $ 44,950 $ 36,550 $ 32,550 $ 29,550 $ 74,550 6300 Supplies & Materials $ 23,150 $ 26,800 $ 26,800 $ 26,800 $ 29,500 6400 Other Operating Costs $ 74,900 $ 88,750 $ 50,087 $ 40,043 $ 38,310 6500 Debt Service $ - $ - $ - $ - $ - 6600 Capital Outlay $ - $ - $ - $ - $ - Total Expenditures $1,235,900 $1,400,690 $1,216,537 $986,693 $908,860

Total Students 32,578 36,571 39,125 38,864 39,689 General Fund Expenditures/Student $ 38 $ 38 $ 31 $ 25 $ 23

164

Clear Creek Independent School District Office of Support Services League City, TX 77573

Deputy Superintendent of Business & Support Services - OPS: Paul McLarty Departmental Description: The office of Support Services incorporates all major operating departments in the District. This includes food service, maintenance & custodial operations, facilities, transportation, and security.

Employee FTE’s Description 2008-09 2009-10 2010-11 2011-12 2012-13 Professional Support 10.0 10.0 10.0 10.0 10.0 Support Personnel 15.0 15.0 15.0 15.0 32.0 Auxiliary Personnel 960.0 960.0 960.0 960.0 941.0 Total 985.0 985.0 985.0 985.0 983.0 General Fund Expenditures by Object Description 2008-09 2009--10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 17,907,303 $ 21,548,037 $ 18,998,124 $ 17,994,400 $ 16,540,043 6200 Professional/Contracted Services $ 1,809,062 $ 2,079,360 $ 2,123,513 $ 2,084,281 $ 2,087,426 6300 Supplies & Materials $ 4,884,177 $ 4,209,210 $ 4,267,418 $ 3,986,945 $ 3,945,178 6400 Other Operating Costs $ 59,642 $ 109,416 $ 96,219 $ 78,855 $ 68,030 6500 Debt Service $ - $ - $ - $ - $ 52,539 6600 Capital Outlay $ 135,300 $ 65,300 $ - $ - $ - Total Expenditures $24,795,484 $28,011,323 $25,485,274 $24,144,481 $22,693,216

Total Students 32,578 36,571 39,125 38,864 39,689 General Fund Expenditures/Student $ 761 $ 766 $ 651 $ 621 $ 572

Clear Creek Independent School District Office of Policy and Legal Affairs League City, TX 77573

Director of Policy and Legal Affairs: Sheila Haddock Departmental Description: The office of Policy and Legal Affairs incorporates all legal and policy issues. This department works closely with our district attorneys on all legal issues, develops policy and heads the Policy Committee.

Employee FTE’s Description 2007-08 2008-09 2009--10 2010-11 2011-12 Professional Support 1.0 1.0 1.0 1.0 1.0 Support Personnel 1.0 1.0 1.0 1.0 1.0 Total 2.0 2.0 2.0 2.0 2.0 General Fund Expenditures by Object Description 2007-08 2008-09 2009--10 2010-11 2010-11 6100 Payroll Costs $ 235,100 $ 212,200 $ 267,900 $ 48,800 $ 108,000 6200 Professional/Contracted Services $ 5,345 $ 3,900 $ 3,900 $ 5,000 $ 5,000 6300 Supplies & Materials $ 19,655 $ 5,270 $ 5,300 $ 3,430 $ 2,430 6400 Other Operating Costs $ - $ 15,830 $ 15,300 $ 15,100 $ 15,100 6500 Debt Service $ - $ - $ - $ - $ - 6600 Capital Outlay $ - $ - $ - $ - $ - Total Expenditures $260,100 $237,200 $292,400 $72,330 $130,530

Total Students 34,502 35,322 37,537 38,275 38,363 General Fund Expenditures/Student $ 8 $ 7 $ 8 $ 2 $ 3

165

Clear Creek Independent School District Office of Public Information League City, TX 77573

Director of Communications: Elaina Polsen Departmental Description: The office of Communications incorporates all internal and external communications district-wide. It includes External Affairs, Business and Community Partnerships and Public Information.

Employee FTE’s Description 2008-09 2009--10 2010-11 2011-12 2012-13 Professional Support 5.0 5.0 5.0 5.0 6.0 Support Personnel 2.0 2.0 3.0 3.0 2.0 Total 7.0 7.0 8.0 8.0 8.0 General Fund Expenditures by Object Description 2008-09 2009--10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 397,900 $ 439,870 $ 507,950 $ 531,200 $ 532,900 6200 Professional/Contracted Services $ 35,700 $ 49,000 $ 62,500 $ 51,650 $ 52,530 6300 Supplies & Materials $ 77,000 $ 33,835 $ 29,960 $ 27,748 $ 25,300 6400 Other Operating Costs $ 38,000 $ 23,205 $ 21,440 $ 22,482 $ 13,870 6500 Debt Service $ - $ - $ - $ - $ - 6600 Capital Outlay $ - $ - $ - $ - $ - Total Expenditures $548,600 $545,910 $621,850 $633,080 $624,600

Total Students 32,578 36,571 39,125 38,864 39,689 General Fund Expenditures/Student $ 17 $ 15 $ 16 $ 16 $ 16

Clear Creek Independent School District Office of the Chief Technology Officer League City, TX 77573

Deputy Superintendent of Curriculum & Instruction: TECHNOLOGY - Dr. Steven Ebell Departmental Description: The office of Technology Services incorporates all computing and communications activities district-wide. This includes network infrastructure, the District's fiber optic computing and telephone network, data management, and teacher technology staff.

Employee FTE’s Description 2008-09 2009--10 2010-11 2011-12 2012-13 Professional Support 14.0 14.0 14.0 14.0 10.0 Support Personnel 5.0 5.0 5.0 5.0 5.0 Technology Support 30.0 30.0 30.0 30.0 34.0 Total 49.0 49.0 49.0 49.0 49.0 General Fund Expenditures by Object Description 2008-09 2009--10 2010-11 2011-12 2012-13 6100 Payroll Costs $ 2,663,000 $ 2,550,675 $ 2,837,295 $ 4,201,195 $ 5,424,795 6200 Professional/Contracted Services $ 1,020,932 $ 1,394,680 $ 1,822,505 $ 1,866,645 $ 1,432,845 6300 Supplies & Materials $ 503,930 $ 542,280 $ 996,383 $ 829,133 $ 1,236,243 6400 Other Operating Costs $ 41,499 $ 41,850 $ 32,657 $ 36,157 $ 36,157 6500 Debt Service $ - $ - $ - $ - $ - 6600 Capital Outlay $ 935,000 $ - $ - $ - $ - Total Expenditures $5,164,361 $4,529,485 $5,688,840 $6,933,130 $8,130,040

Total Students 32,578 36,571 39,125 38,864 39,689 General Fund Expenditures/Student $ 159 $ 124 $ 145 $ 178 $ 205

166 Clear Creek Independent School District District General & Administrative League City, TX 77573

Deputy Superintendent of Business & Support Services - District: Paul McLarty Departmental Description: The office of General and Administrative Services is not a department in the conventional sense. It acts as a catchall for services and expenditures that are district-wide in nature and do not fit with our other departments. This includes copiers, insurance, legal services, utilities, workers compensation, unemployment, vehicle replacement, teacher retirement payments, and district-wide services.

General Fund Expenditures by Object

Description 2008-09 2009-10 2010-11 2011-12 2012-13

6100 Payroll Costs $ 60,964,268 $ 22,985,165 $ 22,752,820 $ 20,479,435 $ 20,792,895

6200 Professional/Contracted Services $ 12,061,071 $ 5,388,607 $ 5,537,640 $ 5,785,955 $ 5,900,092

6300 Supplies & Materials $ 7,104,777 $ 493,045 $ 417,758 $ 702,757 $ 1,094,057

6400 Other Operating Costs $ 15,462,033 $ 13,882,965 $ 14,700,433 $ 14,317,540 $ 13,563,325

6500 Debt Service $ - $ - $ - $ - $ -

6600 Capital Outlay $ 381,343 $ - $ 10,000 $ - $ 100,000

Total Expenditures $95,973,492 $42,749,782 $43,418,651 $41,285,687 $41,450,369

Total Students 32,578 36,571 39,125 38,864 39,689

General Fund Expenditures/Student $ 2,946 $ 1,169 $ 1,110 $ 1,062 $ 1,044

167

INFORMATIONAL SECTION

168 INFORMATIONAL

The Economy

Economy and Demographics

The following information has been derived from various sources, including the Texas Municipal Reports published by the Municipal Advisory Council of Texas, U.S. Census data, area Chamber of Commerce and District officials. While such sources are believed to be reliable, no representation is made as to the accuracy thereof.

Industrial Economic Base The economy of the District and its surrounding area is diversified, with oil and gas as the base of industrial activity. The abundance of key natural resources along the Texas Gulf Coast has created the country's greatest concentration of petrochemical complexes within the overall coastal area. Though District industries are largely petrochemical in nature, they are not exclusively so. Originally a rice farming and ranching area, the lakes and waterways of the District offer not only boating and fishing sports and revenues from recreational tourist facilities, but also represents a hub of industrial development lining the nearby Houston Ship Channel.

The Johnson Space Center of the National Aeronautics and Space Administration ("NASA"), which is currently responsible for NASA's space shuttle and space station projects, is an important part of the Clear Lake area economy, both as an employer of more than 3,000 civil service employees and approximately 13,500 local contractors. In addition, Space Center Houston, a visitor complex and educational facility, has approximately 800,000 visitors annually. The rate and extent of continued development within the Clear Lake Area could be influenced by the degree of continued federal funding of Johnson Space Center projects.

A major employment base in the general area has been the Bayport Industrial Development ("Bayport"), a planned industrial development of approximately 10,750 acres by Exxon Land Development with approximately 62 industrial plants in operation. Bayport is located in southeast Harris County approximately 23 miles from the central business district of the City of Houston. It includes a 40-foot deep water port and channel facility connected to the Houston Ship Channel, barge dock facilities, a pipeline network and railroad service lines.

The Baybrook Mall serves the southeast metropolitan Houston Area and Galveston County. The mall contains 1.1 million leasable square feet and is anchored by four major department stores.

Presently serving the Clear Lake area are three general hospitals, Clear Lake Regional Medical Center in the City of Webster with 482 beds; Memorial Hermann Southeast Hospital in the City of Houston with 256 beds; and St. John's Hospital in the City of Nassau Bay with 135 beds.

169 INFORMATIONAL

Residential Development The major residential developers within the District are Friendswood Development Company, Limited and South Shore Harbour Development, Limited. The Friendswood Development Company, Limited is currently selling homes in 2 subdivisions in the Clear Lake area which are in the District. South Shore Harbour Development, Limited has developed 5 residential subdivisions in the master-planned South Shore Harbour development. There are a number of additional residential subdivisions within the District which are or have been developed by other developers.

Educational Facilities Also serving the area is the University of Houston-Clear Lake, constructed on a 524-acre site in the District, with enrollment of approximately 8,185 students. As an upper-level institution, University of Houston-Clear Lake works closely with the nine community college districts along the upper Gulf Coast of Texas. Classes start at the junior level of college scholastics.

The San Jacinto Junior College District operates a South Campus on 13735 Beamer Road with a current enrollment of approximately 7,200 students. The San Jacinto College Clear Creek Extension Center is located at Clear Creek High School in League City. Students living in the Clear Creek Independent School District pay in-district fees for classes taken at the extension center. Classes are offered Tuesday through Thursday evenings.

The College of the Mainland in Texas City, Texas is a junior college, which also offers mandatory continuing education classes for realtors and travel agents in the Clear Lake area at a local hotel and travel agency. Currently, there are approximately 3,900 full time students enrolled.

Harris County Economic Base A significant portion of the District is located in Harris County (the "County"), the most populous county in the State of Texas, with a 2010 estimated population of 4,092,459, an increase of approximately 20.35% since 2000. The County's economy is based on industry, mineral production, shipping and agriculture.

Harris County is a highly industrialized county with manufacturing plants producing petroleum refining, chemicals, food, fabricated metal products, non-electric machinery, primary metals, scientific instruments, paper and allied products and printing and publishing. Harris County is also a corporate management center, a center of energy, space and medical research centers and a center of international business. Harris County contains the nation's largest concentration of petrochemical plants and the largest U.S. wheat exporting port which is among the top U.S. ports in the value of foreign trade and total tonnage.

Galveston County Economic Base Galveston County is located on the Gulf Coast. Port activities dominate the economy but also included are insurance and finance centers, petrochemical plants, varied manufacturing, tourism, medical educational center, oceanographic research center, ship building, and commercial fishing. Galveston County had a 2000 United States Census population of 250,158 which grew to 291,309 in 2010, an increase of 16.50% since 2000. 170

INFORMATIONAL

The Kemah Boardwalk, located 20 miles from downtown Houston, has over 4.5 million visitors annually. The Kemah Boardwalk features restaurants like Joe’s Crab Shack, The Flying Dutchman, Cadillac Bar, Landry’s Seafood House, Saltgrass Steakhouse, Kemah Crabhouse, Babin’s Seafood House, and the Aquarium Restaurant featuring a 50,000-gallon aquarium brimming with marine life. There are dancing fountains, midway games, amusement park rides and retail specialty shops. The seaside hotel, The Boardwalk Inn, provides upscale accommodations on the Boardwalk. Adjacent to the Kemah Boardwalk is the Kemah Lighthouse Shopping District featuring over 30 specialty shops, numerous Bed and Breakfast accommodations, and a number of other restaurants.

Communities Located Entirely within the District

Clear Lake Area (City of Houston) (e) 22,000 60,000 64,000 63,500 League City 16,578 30,159 45,444 86,560 Seabrook 4,670 6,685 9,443 11,952 Webster 2,405 4,678 9,083 10,400 Nassau Bay 4,526 4,320 4,170 4,002 El Lago 3,129 3,269 3,705 3,075 Taylor Lake Village 3,669 3,394 3,694 3,544 Kemah 1,304 1,094 2,330 1,773 Clear Lake Shores 755 1,096 1,205 1,063

Small portions of the City of Friendswood and Pasadena are also located within the District.

Source: U.S. Bureau of Census and Clear Lake Chamber of Commerce

ECONOMIC AND GROWTH INDICATORS

- U.S. Census of Population -

Galveston County City of Houston Harris County Number % Change Number % Change Number % Change 1930 64,401 +21.17% 292,352 +111.43% 359,328 +92.50% 1940 81,173 +26.04 384,514 +31.52 528,961 +47.20 1950 113,066 +39.29 596,163 +55.04 806,701 +52.50 1960 140,364 +24.14 938,219 +57.38 1,243,158 +52.10 1970 169,812 +20.98 1,232,802 +31.40 1,741,912 +40.10 1980 195,940 +15.39 1,594,086 +29.31 2,409,544 +38.33 1990 217,339 +10.92 1,637,859 +02.75 2,818,199 +16.96 2000 250,158 +15.10 1,953,631 +19.28 3,400,578 +20.66 2010 291,309 +16.45 2,099,451 +7.46 4,092,459 +20.35

Source: Clear Creek Independent School District OFFICIAL STATEMENT dated October 10, 2012

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CLEAR CREEK INDEPENDENT SCHOOL DISTRICT DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN FISCAL YEARS

Median Per Unemployment Rates (3) Annual Capita Fiscal Population Income Personal Personal Median Galveston Harris United Year (1) (2) Income (1) Income Age (2) County County Texas States 2002 190,000 48,647 3,466,098,750 18,243 33.1 6.5% 6.1% 6.4% 5.8% 2003 195,000 51,611 3,774,054,375 19,354 33.7 7.2% 6.8% 6.7% 6.0% 2004 200,000 73,584 5,518,800,000 27,594 34.9 6.8% 6.3% 6.0% 5.5% 2005 206,000 75,562 5,837,164,500 28,336 35.4 5.7% 5.7% 5.4% 5.1% 2006 213,400 78,129 6,252,273,225 29,298 35.5 5.1% 5.1% 4.9% 4.6% 2007 225,000 77,025 6,498,984,375 28,884 35.7 4.6% 4.3% 4.4% 4.6% 2008 240,000 80,467 7,242,030,000 30,175 35.7 5.8% 4.8% 4.9% 5.8% 2009 240,000 80,585 7,252,650,000 30,219 35.8 8.2% 7.6% 7.6% 9.3% 2010 240,000 83,450 7,510,500,000 31,294 35.7 9.2% 8.5% 8.2% 9.6% 2011 240,000 85,653 7,708,770,000 32,120 34.5 9.3% 8.3% 8.1% 8.9%

(1) Estimated - Since the District encompasses parts of two counties and all or part of twelve municipalities, no source is available.

(2) Clear Lake Area Chamber of Commerce and City of League City Claritas Survey

(3) Texas Workforce Commission

EMPLOYMENT STATISTICS Harris County, Texas 2012 2011 2010 2009 2008 Labor Force 2,118,059 2,054,025 2,014,856 1,980,793 1,931,343 Employed 1,958,885 1,886,265 1,843,288 1,832,512 1,838,509 Unemployed 159,174 167,760 171,568 148,281 92,834 Rate 7.5% 8.2% 8.5% 7.5% 4.8%

Galveston County, Texas 2012 2011 2010 2009 2008 Labor Force 153,341 148,320 145,100 141,168 141,726 Employed 140,046 134,854 131,782 129,671 133,585 Unemployed 13,295 13,466 13,318 11,497 8,141 Rate 8.7% 9.1% 9.2% 8.1% 5.7%

Source: Clear Creek Independent School District Official Statement dated October 10, 2012

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CLEAR CREEK INDEPENDENT SCHOOL DISTRICT PRINCIPAL EMPLOYERS 2002 vs. 2011

2011 2002 Percentage Percentage of Total of Total County County Employer Employees Rank Employers Employees Rank Employers

Harris County Continental Airlines 14,792 1 0.79% 17,010 1 1.01% Exxon Mobil 13,500 2 0.72% Shell Oil Company 12,700 3 0.68% 6,933 9 0.41% National Oilwell Varco, Inc. 8,500 4 0.45% Chevron Companies 7,000 5 0.37% JP Morgan Chase 6,750 6 0.36% 6,295 10 0.37% Jacobs Technology 6,500 7 0.35% AT&T 6,214 8 0.33% Haliburton 5,675 9 0.30% 15,704 2 0.93% CenterPoint Energy 4,744 10 0.25% Compaq Computer 12,996 3 0.77% Wal-Mart 9,700 4 0.57% Kroger Food Stores 9,689 5 0.57% Reliant Energy, Inc. 8,091 6 0.48% Southwestern Bell 7,342 7 0.43% Enron 7,311 8 0.43% 86,375 101,071

Total Harris County Employment 1,871,571 1,689,009

Galveston County University of Texas Medical Branch 11,591 1 8.75% 13,321 1 10.66% Clear Creek Independent School District 4,963 2 3.75% 3,530 2 2.82% BP-Amoco Oil Company 2,300 3 1.74% 1,200 6 0.96% Wal-Mart Stores, Inc. 1,450 4 1.09% Galveston County 1,334 5 1.01% 1,376 5 1.10% Ineos Nova, LLC 1,150 6 0.87% Galveston Independent School District 1,044 7 0.79% 1,450 4 1.16% Texas City Independent School District 879 8 0.66% 879 8 0.70% American National Insurance Company 850 9 0.64% 1,601 3 1.28% Moody Gardens 783 10 0.59% 1,024 7 0.82% Dow Chemical 850 9 0.68% City of Galveston 793 10 0.63% 26,344 26,024

Total Galveston County Employment 132,431 124,981

Note: Clear Creek ISD encompasses parts of two counties and twelve cities. No source for employer ranking within district boundaries is available.

Source: Harris County - Houston Busines Journal, Business First Survey/Greater Houston Partnership/HBJ & Texas Workforce Commission

Galveston County - Texas City - La Marque Chamber of Commerce, Galveston Chamber of Commerce & Texas Workforce Commission

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State and Local Funding of School Districts in Texas

Litigation Relating to the Texas Public School Finance System On April 9, 2001, four property wealthy districts filed suit in the 250th District Court of Travis County, Texas (the "District Court") against the Texas Education Agency, the Texas State Board of Education, the Texas Commissioner of Education (the "Commissioner") and the Texas Comptroller of Public Accounts in a case styled West Orange-Cove Consolidated Independent School District, et al. v. Neeley, et al. The plaintiffs alleged that the $1.50 maximum maintenance and operations ("M&O") tax rate had become in effect a state property tax, in violation of Article VIII, Section 1-e of the Texas Constitution, because it precluded them and other school districts from having meaningful discretion to tax at a lower rate. Forty school districts intervened alleging that the Texas public school finance system (the "Finance System") was inefficient, inadequate, and unsuitable, in violation of Article VII, Section 1 of the Texas Constitution, because the State of Texas (the "State") did not provide adequate funding. As described below, this case has twice reached the Texas Supreme Court (the "Supreme Court"), which rendered decisions in the case on May 29, 2003 ("West Orange-Cove I") and November 22, 2005 ("West Orange-Cove II"). After the remand by the Supreme Court back to the District Court in West Orange-Cove I, 285 other school districts were added as plaintiffs or intervenors. The plaintiffs joined the intervenors in their Article VII, Section 1 claims that the Finance System was inadequate and unsuitable, but not in their claims that the Finance System was inefficient.

On November 30, 2004, the final judgment of the District Court was released in connection with its reconsideration of the issues remanded to it by the Supreme Court in West Orange-Cove I. In that case, the District Court rendered judgment for the plaintiffs on all of their claims and for the intervenors on all but one of their claims, finding that (1) the Finance System was unconstitutional in that the Finance System violated Article VIII, Section 1-e of the Texas Constitution because the statutory limit of $1.50 per $100.00 of taxable assessed valuation on property taxes levied by school districts for maintenance and operation purposes had become both a floor and a ceiling, denying school districts meaningful discretion in setting their tax rates; (2) the constitutional mandate of adequacy set forth in Article VII, Section 1, of the Texas Constitution exceeded the maximum amount of funding available under the funding formulas administered by the State; and (3) the Finance System was financially inefficient, inadequate, and unsuitable in that it failed to provide sufficient access to revenue to provide for a general diffusion of knowledge as required by Article VII, Section 1, of the Texas Constitution.

The intervening school district groups contended that funding for school operations and facilities was inefficient in violation of Article VII, Section 1 of the Texas Constitution, because children in property- poor districts did not have substantially equal access to education revenue. All of the plaintiff and intervenor school districts asserted that the Finance System could not achieve "[a] general diffusion of knowledge" as required by Article VII, Section 1 of the Texas Constitution, because the Finance System was underfunded. The State, represented by the Texas Attorney General, made a number of arguments opposing the positions of the school districts, as well as asserting that school districts did not have standing to challenge the State in these matters.

In West Orange-Cove II, the Supreme Court's holding was twofold: (1) that the local M&O tax had become a state property tax in violation of Article VIII, Section 1-e of the Texas Constitution and (2) the deficiencies in the Finance System did not amount to a violation of Article VII, Section 1 of the Texas Constitution. In reaching its first holding, the Supreme Court relied on evidence presented in the District Court to conclude that school districts did not have meaningful discretion in levying the M&O

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tax. In reaching its second holding, the Supreme Court, using a test of arbitrariness determined that: the public education system was "adequate," since it is capable of accomplishing a general diffusion of knowledge; the Finance System was not "inefficient," because school districts have substantially equal access to similar revenues per pupil at similar levels of tax effort, and efficiency does not preclude supplementation of revenues with local funds by school districts; and the Finance System does not violate the constitutional requirement of "suitability," since the Finance System was suitable for adequately and efficiently providing a public education.

In reversing the District Court's holding that the Finance System was unconstitutional under Article VII, Section 1 of the Texas Constitution, the Supreme Court stated: Although the districts have offered evidence of deficiencies in the public school finance system, we conclude that those deficiencies do not amount to a violation of Article VII, Section 1. We remain convinced, however, as we were sixteen years ago, that defects in the structure of the public school finance system expose the system to constitutional challenge. Pouring more money into the system may forestall those challenges, but only for a time. They will repeat until the system is overhauled.

In response to the intervenor districts' contention that the Finance System was constitutionally inefficient, the West Orange-Cove II decision states that the Texas Constitution does not prevent the Finance System from being structured in a manner that results in gaps between the amount of funding per student that is available to the richest districts as compared to the poorest district, but reiterated its statements in Edgewood Independent School District v. Meno, 917 S.W.2d 717 (Tex. 1995) ("Edgewood IV") that such funding variances may not be unreasonable. The Supreme Court further stated that "[t]he standards of Article VII, Section 1 - adequacy, efficiency, and suitability - do not dictate a particular structure that a system of free public schools must have." The Supreme Court also noted that "[e]fficiency requires only substantially equal access to revenue for facilities necessary for an adequate system,"and the Supreme Court agreed with arguments put forth by the State that the plaintiffs had failed to present sufficient evidence to prove that there was an inability to provide for a "general diffusion of knowledge" without additional facilities.

Funding Changes in Response to West Orange-Cove II In response to the decision in West Orange-Cove II, the Texas Legislature (the "Legislature") enacted House Bill 1 ("HB 1"), which made substantive changes in the way the Finance System is funded, as well as other legislation which, among other things, established a special fund in the State treasury to be used to collect new tax revenues that are dedicated under certain conditions for appropriation by the Legislature to reduce M&O tax rates, broadened the State business franchise tax, modified the procedures for assessing the State motor vehicle sales and use tax and increased the State tax on tobacco products (HB 1 and other described legislation are collectively referred to herein as the "Reform Legislation"). The Reform Legislation generally became effective at the beginning of the 2006–07 fiscal year of each district.

Current Public School Finance System

Overview The following description of the Finance System is a summary of the Reform Legislation and the changes made by the State Legislature to the Reform Legislation since its enactment, including modifications made during the regular through third called sessions of the 79th Texas Legislature (collectively, the "2006 Legislative Session"), the regular session of the 81st Texas Legislature (the "2009 Legislative Session") and the regular and first called sessions of the 82nd Texas Legislature (collectively, the "2011 Legislative Session"). For a more complete description of school finance and

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fiscal management in the State, reference is made to Vernon's Texas Codes Annotated, Education Code, Chapters 41 through 46, as amended.

Funding for school districts in the State is provided primarily from State and local sources. State funding for all school districts is provided through a set of funding formulas comprising the "Foundation School Program," as well as two facilities financing programs. Generally, the Finance System is designed to promote wealth equalization among school districts by balancing State and local sources of funds available to school districts. In particular, because districts with relatively high levels of property wealth per student can raise more local funding, such districts receive less State aid, and in some cases, are required to disburse local funds to equalize their overall funding relative to other school districts. Conversely, because districts with relatively low levels of property wealth per student have limited access to local funding, the Finance System is designed to provide more State funding to such districts. Thus, as a school district’s property wealth per student increases, State funding to the school district is reduced. As a school district’s property wealth per student declines, the Finance System is designed to increase its State funding. A similar equalization system exists for facilities funding wherein districts with the same tax rate for 34 debt service raise the same amount of combined State and local funding. Facilities funding for debt incurred in prior years is expected to continue in future years; however, State funding for new school facilities was not appropriated by the 82nd Texas Legislature for the 2012–13 fiscal biennium.

Local funding is derived from collections of ad valorem taxes levied on property located within each district's boundaries. School districts are authorized to levy two types of property taxes: a limited maintenance and operations ("M&O") tax to pay current expenses and an unlimited interest and sinking fund ("I&S") tax to pay debt service on bonds. Under current law, M&O tax rates are subject to a statutory maximum rate of $1.17 per $100 of taxable value for most school districts. Current law also requires school districts to demonstrate their ability to pay debt service on outstanding indebtedness through the levy of an ad valorem tax at a rate of not to exceed $0.50 per $100 of taxable property at the time bonds are issued. Once bonds are issued, however, districts may levy a tax to pay debt service on such bonds unlimited as to rate or amount (see "TAX RATE LIMITATIONS" herein). As noted above, because property values vary widely among school districts, the amount of local funding generated by the same tax rate is also subject to wide variation among school districts.

The Reform Legislation, which generally became effective at the beginning of the 2006–07 fiscal year of each school district in the State, made substantive changes to the Finance System, which are summarized below. While each school district's funding entitlement was calculated based on the same formulas that were used prior to the 2006–07 fiscal year, the Reform Legislation effected changes to the manner in which school districts are funded that were intended to reduce local M&O tax rates by one-third over two years through the introduction of the "State Compression Percentage," with M&O tax levies declining by approximately 11% in fiscal year 2006–07 and approximately another 22% in fiscal year 2007–08. (Prior to the Reform Legislation, the maximum M&O tax rate for most school districts was $1.50 per $100 of taxable assessed valuation.) Subject to local referenda, a district may increase its local M&O tax levy up to $0.17 above the district’s compressed tax rate. Based on the current State Compression Percentage, the maximum M&O tax rate is $1.17 per $100 of taxable value for most school districts (see "TAX RATE LIMITATIONS" herein).

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Local Funding for School Districts The primary source of local funding for school districts is collections from ad valorem taxes levied against the taxable property located in each school district. As noted above, prior to the Reform Legislation, the maximum M&O tax rate for most school districts was generally limited to $1.50 per $100 of taxable value, and the majority of school districts were levying an M&O tax rate of $1.50 per $100 of taxable value at the time the Reform Legislation was enacted. The Reform Legislation required each school district to "compress" its tax rate by an amount equal to the "State Compression Percentage." For fiscal years 2007–08 through 2012–13, the State Compression Percentage has been set at 66.67%, effectively setting the maximum compressed M&O tax rate for most school districts at $1.00 per $100 of taxable value. The State Compression Percentage is set by legislative appropriation for each State fiscal biennium or, in the absence of legislative appropriation, by the Commissioner. School districts are permitted, however, to generate additional local funds by raising their M&O tax rate by $0.04 above the compressed tax rate without voter approval (for most districts, up to $1.04 per $100 of taxable value). In addition, if the voters approve the tax rate increase, districts may, in general, increase their M&O tax rate by an additional two or more cents and receive State equalization funds for such taxing effort up to a maximum M&O tax rate of $1.17 per $100 of taxable value.

State Funding for School Districts State funding for school districts is provided through the Foundation School Program, which provides each school district with a minimum level of funding (a "Basic Allotment") for each student in average daily attendance ("ADA"). The Basic Allotment is calculated for each school district using various weights and adjustments. This basic level of funding is referred to as "Tier One" of the Foundation School Program. The basic level of funding is then "enriched" with additional funds known as "Tier Two" of the Foundation School Program. Tier Two provides a guaranteed level of funding for each cent of local tax effort that exceeds the compressed tax rate (for most districts, M&O tax rates above $1.00 per $100 of taxable value). The Finance System also provides an Existing Debt Allotment ("EDA") to subsidize debt service on eligible outstanding school district bonds and an Instructional Facilities Allotment ("IFA") to subsidize debt service on newly issued bonds. IFA primarily addresses the debt service needs of property-poor school districts. A New Instructional Facilities Allotment ("NIFA") also is available to help pay operational expenses associated with the opening of a new instructional facility. Future-year IFA and NIFA awards, however, were not funded by the Legislature for the 2012–13 fiscal biennium, although funding awards for IFA made in prior years will continue to be funded (but not the second year for NIFA for the 2012–13 fiscal biennium for districts that first became eligible for NIFA in the 2010–11 fiscal year). Tier One and Tier Two allotments represent the State's share of the cost of M&O expenses of school districts, with local M&O taxes representing the district's local share. EDA and IFA allotments supplement a school district’s local I&S taxes levied for debt service on eligible bonds issued to construct, acquire and improve facilities. Tier One and Tier Two allotments and existing EDA and IFA allotments are generally required to be funded each year by the Legislature. Since future-year IFA awards were not funded by the Legislature for the 2012–13 fiscal biennium, and debt service assistance on school district bonds that are not yet eligible for EDA is not available, debt service on new bonds issued by districts to construct, acquire and improve facilities must be funded solely from local I&S taxes. State funding allotments may be adjusted in certain circumstances to account for shortages in State appropriations or to allocate available funds in accordance with wealth equalization goals.

Tier One allotments are intended to provide all districts a basic level of education necessary to meet applicable legal standards. Tier Two allotments are intended to guarantee each school district that is not subject to the wealth transfer provisions described below an opportunity to supplement that basic

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program at a level of its own choice; however, Tier Two allotments may not be used for the payment of debt service or capital outlay. The cost of the basic program is based on an allotment per student known as the "Basic Allotment". The Basic Allotment is adjusted for all districts by a cost adjustment factor intended to address competitive labor markets for teachers known as the "cost of education index." In addition, district-size adjustments are made for small- and midsize districts. The cost of education index and district-size adjustments applied to the Basic Allotment, create what is referred to as the "Adjusted Allotment". The Adjusted Allotment is used to compute a "regular program allotment," as well as various other allotments associated with educating students with other specified educational needs. For fiscal year 2007–08, the Basic Allotment was $3,135, and for fiscal year 2008– 09, the Basic Allotment was increased to $3,218. For a discussion of the Basic Allotment in fiscal years 2009–10 and beyond, see "2009 Legislation" below.

Tier Two currently provides two levels of enrichment with different guaranteed yields depending on the district's local tax effort. For the 2012–13 State fiscal biennium, the first six cents of tax effort that exceeds the compressed tax rate (for most districts, M&O tax rates ranging from $1.01 to $1.06 per $100 of taxable value) will, for most districts, generate a guaranteed yield of $59.97 per cent per weighted student in average daily attendance ("WADA"). The second level of Tier Two is generated by tax effort that exceeds the compressed tax rate plus six cents (for most districts eligible for this level of funding, M&O tax rates ranging from $1.07 to $1.17 per $100 of taxable value) and has a guaranteed yield per cent per WADA of $31.95. Property-wealthy school districts are subject to recapture at the equivalent wealth per student of $319,500 (see "Wealth Transfer Provisions" below). For school districts that adopted an M&O tax rate of $1.17 per $100 in taxable value for the 2010–11 fiscal year, the $31.95 guaranteed yield is increased to $33.95, but only for the 2011–12 fiscal year.

The IFA guarantees each school district a specified amount per student (the IFA Guaranteed Yield) in State and local funds for each cent of tax effort to pay principal of and interest on eligible bonds issued to construct, acquire, renovate or improve instructional facilities. To receive an IFA, a school district must apply to the Commissioner in accordance with rules adopted by the Commissioner before issuing the bonds to be paid with State assistance. If the total amount appropriated by the State for IFA in a year is less than the amount of money school districts applying for IFA are entitled to for that year, districts applying will be ranked by the Commissioner by wealth per student, and State assistance will be awarded to applying districts in ascending order of adjusted wealth per student beginning with the district with the lowest adjusted wealth per student. Clear Creek does not qualify for IFA funding. For the 2012-13 state biennium, however, no funds are appropriated for new IFA awards.

State financial assistance is provided for certain existing debt issued by school districts (referred to herein as EDA) to produce a guaranteed yield (the EDA Yield). Effective September 1, 2003, the portion of the local debt service rate that has qualified for equalization funding by the State has been limited to the first 29 cents of debt service tax or a greater amount for any year provided by appropriation by the Legislature. In 2007, the Legislature appropriated funds for outstanding school district bonds that qualified in prior budget cycles for EDA allotments, provided additional EDA funding for the State’s 2008-09 fiscal biennium for new bonds that qualify for the allotment and rolled forward the eligibility date from 2004-05 to 2006-07 fiscal year. A district may not receive EDA funding for the principal and interest on a series of otherwise eligible bonds for which the district receives IFA funding. Clear Creek does not qualify for EDA funding.

Prior to the 2012–13 biennium, a district could also qualify for a New Instructional Facilities Allotment, which provided assistance to districts for operational expenses associated with opening new instructional facilities. This program was not funded for the 2012–13 State fiscal biennium.

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2006 Legislation Since the enactment of the Reform Legislation in 2006, most school districts in the State have operated with a "target" funding level per student ("Target Revenue") that is based upon the "hold harmless" principles embodied in the Reform Legislation. This system of Target Revenue was superimposed on the Foundation School Program and made existing funding formulas substantially less important for most school districts. As noted above, the Reform Legislation was intended to lower M&O tax rates in order to give school districts "meaningful discretion" in setting their M&O tax rates, while holding school districts harmless by providing them with the same level of overall funding they received prior to the enactment of the Reform Legislation. Under the Target Revenue system, each school district is generally entitled to receive the same amount of revenue per student as it did in either the 2005–2006 or 2006–07 fiscal year (under existing laws prior to the enactment of the Reform Legislation), as long as the district adopted an M&O tax rate that was at least equal to its compressed rate. The reduction in local M&O taxes resulting from the mandatory compression of M&O tax rates under the Reform Legislation, by itself, would have significantly reduced the amount of local revenue available to fund the Finance System. To make up for this shortfall, the Reform Legislation authorized Additional State Aid for Tax Reduction ("ASATR") for each school district in an amount equal to the difference between the amount that each district would receive under the Foundation School Program and the amount of each district's Target Revenue funding level.

2009 Legislation During the 2009 Legislative Session, legislation was enacted that increased the Basic Allotment for the 2009–10 fiscal year from $3,218 to $4,765. In addition, each district's Target Revenue was increased by $120 per WADA. Target Revenue amounts were also adjusted to provide for mandatory employee pay raises and to account for changes in transportation and NIFA costs since the original Target Revenues were set. Overall, the Legislature allocated approximately $1.9 billion in new State aid for school districts.

2011 Legislation During the 2011 Legislative Session, the Legislature enacted a budget that cut $4 billion from the Foundation School Program for the 2012–13 State fiscal biennium, as compared to the funding level school districts were entitled to under the current formulas, including Target Revenue, and also cut approximately $1.3 billion in various grants (i.e., pre-kindergarten grant program, student success initiative, etc.) that were previously available. Such cuts were made in light of a projected State deficit of up to $27 billion for the 2012–13 State fiscal biennium. In order to reduce formula funding, a Regular Program Adjustment Factor ("RPAF") was applied to the formula that determines a district's regular program allotment. RPAF is multiplied by a school district's count of students in ADA (not counting the time a student spends in special education and career & technology education) and it’s Adjusted Allotment, which is the $4,765 Basic Allotment adjusted for the cost of education index and the small- and mid-sized district adjustments. The RPAF is set at 0.9239 for the 2011–12 fiscal year and 0.98 for the 2012–13 fiscal year. In order to balance these reductions across the two years for formula funded districts, such districts have the option to request that an RPAF value of 0.95195 be applied for both the 2011–12 and 2012–13 fiscal years. In order to be granted the request by the Commissioner, the district must demonstrate that using the 0.9239 RPAF will cause the district a financial hardship in 2011–12. By applying the RPAF only to the Adjusted Allotment, other Tier One allotments, such as special education, career and technology, gifted and talented, bilingual and compensatory education, were not affected. The State Board of Education however, was directed to decrease funding for these programs in proportion to the reductions to the Basic Allotment. The Legislature also established an RPAF value of 0.98 for the 2013–15 State fiscal biennium, subject to increases by subsequent legislative appropriation not to exceed an RPAF value of 1.0. The RPAF factor 179 INFORMATIONAL

and its related provisions are scheduled to expire on September 1, 2015. The RPAF is the primary mechanism for formula reductions in the 2011–12 fiscal year. In the 2012–13 fiscal year, the RPAF of 0.98 is combined with a percentage reduction in each school district's Target Revenue per WADA to 92.35% of its formula amount. For the 2013–14 and subsequent fiscal years, the percentage reduction will be set by legislative appropriation. With regard to this adjustment, the ASATR relief that funds the Target Revenue system is phased out between the 2013–14 and 2017–18 fiscal years.

Wealth Transfer Provisions Some districts have sufficient property wealth per student in WADA ("wealth per student") to generate their statutory level of funding through collections of local property taxes alone. Districts whose wealth per student generates local property tax collections in excess of their statutory level of funding are referred to as "Chapter 41" districts because they are subject to the wealth equalization provisions contained in Chapter 41 of the Texas Education Code. Chapter 41 districts may receive State funds for certain competitive grants and a few programs that remain outside the Foundation School Program, as well as receiving ASATR until their overall funding meets or exceeds their Target Revenue level of funding. Otherwise, Chapter 41 districts are not eligible to receive State funding. Furthermore, Chapter 41 districts must exercise certain options in order to reduce their wealth level to equalized wealth levels of funding, as determined by formulas set forth in the Reform Legislation. For most Chapter 41 districts, this equalization process entails paying the portion of the district’s local taxes collected in excess of the equalized wealth levels of funding to the State (for redistribution to other school districts) or directly to other school districts with a wealth per student that does not generate local funds sufficient to meet the statutory level of funding; a process known as "recapture".

The equalized wealth levels that subject Chapter 41 districts to wealth equalization measures for fiscal year 2012–13 are set at (i) $476,500 per student in WADA with respect to that portion of a district's M&O tax effort that does not exceed its compressed tax rate (for most districts, the first $1.00 per $100 of taxable value) and (ii) $319,500 per WADA with respect to that portion of a district's M&O tax effort that is beyond its compressed rate plus $.06 (for most districts, M&O taxes levied above $1.06 per $100 in taxable value). M&O taxes levied above $1.00 but below $1.07 per $100 of taxable value are not subject to the wealth equalization provisions of Chapter 41. Chapter 41 districts with a wealth per student above the lower equalized wealth level but below the higher equalized wealth level must equalize their wealth only with respect to the portion of their M&O tax rate, if any, in excess of $1.06 per $100 of taxable value. Chapter 41 districts may be entitled to receive ASATR from the State in excess of their recapture liability, and such districts may use their ASATR funds to offset their recapture liability.

Under Chapter 41, a district has five options to reduce its wealth per student so that it does not exceed the equalized wealth levels: (1) a district may consolidate by agreement with one or more districts to form a consolidated district; all property and debt of the consolidating districts vest in the consolidated district; (2) a district may detach property from its territory for annexation by a property- poor district; (3) a district may purchase attendance credits from the State; (4) a district may contract to educate nonresident students from a property-poor district by sending money directly to one or more property-poor districts; or (5) a district may consolidate by agreement with one or more districts to form a consolidated taxing district solely to levy and distribute either M&O taxes or both M&O taxes and I&S taxes. A Chapter 41 district may also exercise any combination of these remedies. Options (3), (4) and (5) require prior approval by the transferring district's voters; however, Chapter 41 districts may apply ASATR funds to offset recapture and to achieve the statutory wealth equalization requirements, as described above, without approval from voters.

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A district may not adopt a tax rate until its effective wealth per student is at or below the equalized wealth level. If a district fails to exercise a permitted option, the Commissioner must reduce the district's property wealth per student to the equalized wealth level by detaching certain types of property from the district and annexing the property to a property-poor district or, if necessary, consolidate the district with a property-poor district. Provisions governing detachment and annexation of taxable property by the Commissioner do not provide for assumption of any of the transferring district's existing debt. The Commissioner has not been required to detach property in the absence of a district failing to select another wealth-equalization option.

THE SCHOOL FINANCE SYSTEM AS APPLIED TO THE DISTRICT The District’s wealth per student for the 2012-13 school year is less than the equalized wealth value. Accordingly, the District has not been required to exercise one of the permitted wealth equalization options. As a district with wealth per student less than the equalized wealth value, the District may benefit in the future by agreeing to accept taxable property or funding assistance from or agreeing to consolidate with a property-rich district to enable such district to reduce its wealth per student to the permitted level.

A district’s wealth per student must be tested for each future school year and, if it exceeds the maximum permitted level, must be reduced by exercise of one of the permitted wealth equalization options. Accordingly, if the District’s wealth per student should exceed the maximum permitted level in future school years, it will be required each year to exercise one or more of the wealth reduction options. If the District were to consolidate (or consolidate its tax base for all purposes) with a property-poor district, the outstanding debt of each district could become payable from the consolidated district’s combined property tax base, and the District’s ratio of taxable property to debt could become diluted. If the District were to detach property voluntarily, a portion of its outstanding debt (including the Bonds) could be assumed by the district to which the property is annexed, in which case timely payment of the Bonds could become dependent in part on the financial performance of the annexing district.

Tax Information

General One of the District’s principal sources of operational revenue and its principal source of funds for debt service payments is the receipts from ad valorem taxation. The following is a recapitulation of (a) the authority for taxation, including methodology, limitations, remedies and procedures; (b) historical analysis of collection and trends of tax receipts and provisions for delinquencies; and (c) an analysis of the tax base, including relative property composition and principal taxpayers.

County-Wide Appraisal District

The Texas Property Tax Code (the “Property Tax Code”) establishes for each county in Texas a single appraisal district with responsibility for recording and appraising property for all taxing units within the county, and a single appraisal review board, with responsibility for reviewing and equalizing the values established by the appraisal district. The appraisal of property within the District is the responsibility of both the Galveston Central Appraisal District and the Harris County Central Appraisal Districts (the Appraisal Districts). The Tax Code requires appraisal districts by May 15 of each year, or as soon thereafter as practicable, to prepare appraisal records of property as of January 1 of each year based

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upon market value. The chief appraiser in each district must give written notice before May 15 or as soon thereafter as practicable, to each property owner whose property value is appraised higher than the prior tax year or the value rendered by the property owner or whose property was not on the appraisal roll the preceding year.

Notice must also be given if ownership of the property changed during the preceding year. An appraisal review board has the ultimate responsibility for determining the value of all taxable property within each District; however, any property owner who has timely filed notice with the appraisal review board may appeal a final determination by the appraisal review board by filing suit in a Texas district court. Prior to such appeal or any tax delinquency date, however, the property owner must pay the tax due on the value of that portion of the property involved that is not in dispute or the amount of tax imposed in the prior year, whichever is greater, or the amount of tax due under the order from which the appeal is taken. In such event, the value of the property in question will be determined by the court, or by a jury, if requested by any party. In addition, taxing units such as the District are entitled to challenge certain matters before the appraisal review board, including the level of appraisals of a certain category or property, the exclusion of property from the appraisal records or the grant in whole or in part of an exemption. A taxing unit may not, however, challenge the valuation of individual properties.

Although the District has the responsibility for establishing tax rates and levying and collecting taxes each year, under the Tax Code, the District does not establish appraisal district standards nor determine the frequency of revaluation or reappraisal. An appraisal district is governed by a board of directors elected by the governing bodies of the county and all cities, towns, school districts, and, if entitled to vote, the conservation and reclamation districts that participate in the appraisal district. The Tax Code requires each appraisal district to implement a plan for periodic reappraisal of property to update appraised values. Such plan must provide for reappraisal of all real property in the appraisal district at least once every three years. The District cannot certify to the frequency of reappraisals which will be utilized by its appraisal Districts or whether reappraisals will be conducted on a zone or county-wide basis.

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Tax Rate Limitations A school district is authorized to levy maintenance and operation (“M&O”) taxes subject to approval of a proposition submitted to district voters. The maximum M&O Tax rate that may be levied by a district cannot exceed the voted maximum rate or the maximum rate described in the next succeeding paragraph. The maximum voted M&O Tax rate for the District is $1.50 per $100 of assessed valuation as approved by the voters at an election held on November 5, 2002 under Chapter 20, Texas Education Code (now codified at Section 45.003, Texas Education Code). For any fiscal year beginning with the 2006-07 fiscal year, the maximum tax rate per $100 of assessed valuation that may be adopted by the District may not exceed the lesser of (A) $1.50 and (B) the sum of (1) the rate of $0.17, and (2) the product of the state compression percentage multiplied by $1.50. The state compression percentage has been set, and will remain, at 66.67% for fiscal years 2007-08 through 2012-13. The state compression percentage is set by legislative appropriation for each state fiscal biennium or, in the absence of legislative appropriation, by the Commissioner. Furthermore, a school district cannot annually increase its tax rate in excess of the district’s rollback tax rate without submitting such tax rate to a referendum election and a majority of the voters voting at such election approving the adopted rate.

A school district is also authorized to issue bonds and levy taxes for payment of bonds subject to voter approval of a proposition submitted to the voters under Section 45.003(b)(1), Texas Education Code, as amended, which provides a tax unlimited as to rate or amount for the support of school district bonded indebtedness.

Chapter 45 of the Texas Education Code, as amended, requires a district to demonstrate to the Texas Attorney General that it has the prospective ability to pay debt service on a proposed issue of bonds, together with debt service on other outstanding new debt of the district, from a tax levied at a rate of $0.50 per $100 of assessed valuation before bonds may be issued. In demonstrating the ability to pay debt service at a rate of $0.50, a district may take into account State allotments to the district which effectively reduces the district’s local share of debt service. Once the prospective ability to pay such tax has been shown and the bonds are issued, a district may levy an unlimited tax to pay debt service. The District’s current outstanding debt service requirement is $963,185,234 which is covered with a $0.32 cent tax rate. At a $0.50 cent tax rate ceiling, the District’s total debt ceiling is $1,828,000,000.

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Rollback Tax Rate In setting its annual tax rate, the governing body of a school district generally cannot adopt a tax rate exceeding the district’s rollback tax rate without approval by a majority of the voters voting at an election approving the higher rate. The tax rate consists of two components: (1) a rate for funding of maintenance and operation expenditures, and (2) a rate for debt service. For the 2007-08 fiscal year and thereafter, the rollback tax rate for a school district is the lesser of (A) the sum of (1) the product of the district’s state compression percentage for that year multiplied by $1.50, (2) the rate of $0.04, (3) any rate increase above the rollback tax rate in prior years that were approved by voters, and (4) the district’s current debt rate, or (B) the sum of (1) the district’s effective maintenance and operations tax rate, (2) the product of the district’s state compression percentage for that year multiplied by $0.06; and (3) the district’s current debt rate.

The effective maintenance and operations tax rate for a school district is the tax rate that, applied to the current tax values, would provide local maintenance and operating funds, when added to State funds to be distributed to the district pursuant to Chapter 42 of the Texas Education Code for the school year beginning in the current tax year, in the same amount as would have been available to the district in the preceding year if the funding elements of wealth equalization and State funding for the current year had been in effect for the preceding year.

By each September 1 or as soon thereafter as practicable, the Board of Trustees adopts a tax rate per $100 taxable value for the current year. Before adopting its annual tax rate, a public meeting must be held for the purpose of adopting a budget for the succeeding year. Furthermore, Section 26.05 of the Property Tax Code provides that the governing body of a taxing unit is required to adopt the annual tax rate for the unit before the later of September 30 or the 60th day after the date the certified appraisal roll is received by the taxing unit.

Property Subject to Taxation by the District Except for exemptions provided by Texas law, all real and certain tangible personal property with a tax situs on the District is subject to taxation by the District. Principal categories of exempt property include; property owned by the State of Texas or its political subdivisions; property exempt from ad valorem taxation by federal law, certain improvements in real property and certain tangible property located in designated reinvestment zones; certain property of a nonprofit corporation used in scientific research and educational activities benefiting a college or university, and designated historic sites.

Other principal categories of exempt property include tangible personal property not held or used for production of income, solar and wind powered energy devices; most individually owned automobiles; $10,000 exemption to residential homesteads of persons ages 65 or over and property of disabled persons; an exemption of between $5,000 and $12,000 applicable to real or personal property of disabled veterans or the surviving spouses or children of a deceased veteran who died while on active duty in the armed forces; $15,000 in market value for all residential homesteads; and certain classes of tangible property. The State mandated $10,000 exemption for persons 65 years of age or older or disabled amounted to $123,586,228 of the 2012 tax roll.

In addition, except for increases attributable to certain improvements, the District is prohibited by state law from increasing the total ad valorem tax of the residence homestead of persons 65 years of age or older above the amount of tax imposed in the year such residence qualified for an exemption based on the age of the owner. The freeze on ad valorem taxes on the homesteads of persons 65

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years of age or older is also transferable to a different residence homestead. State mandated homestead exemptions amounted to $768,719,735 of the 2012 tax roll.

The District also grants an additional $18,330 local option exemption for persons over 65 years of age or disabled persons and additional homestead exemptions of up to 5% of market value of a residential homestead for all taxpayers. The value of property exempted from taxation by the $18,330 local option and the 5% residential homestead exemption for the 2012 tax year were $222,306,113 and $483,369,157 respectively.

Clear Creek Independent School District

Distribution of Tax Base

Budget for the Year Ending August 31, 2012

2008 2009 2010 2011 2012

Type of Property Tax Roll Tax Roll Tax Roll Tax Roll Tax Roll

Residential 12,093,855,201 12,092,221,406 12,209,644,947 12,319,258,354 12,385,370,273

Platted Lots/Tracts 266,992,796 260,954,237 280,904,283 269,232,045 287,095,985

Acreage 246,096,566 151,509,657 286,077,068 268,971,897 269,015,818

Farm & Ranch Improvements 6,953,552 867,763 9,454,867 9,204,480 8,405,490

Commercial, Industrial Business 2,973,204,890 2,959,338,800 3,161,112,391 4,629,366,098 4,887,371,260

Oil, Gas & Other Mineral Reserves 61,341,624 61,341,624 54,023,504 23,599,550 46,176,501

Utilities 159,296,314 163,295,629 260,007,734 237,284,518 240,931,800

Inventory 1,506,916,278 1,499,880,153 1,309,834,083 101,609,904 93,486,538

Other 125,774,174 140,246,012 - - -

Total Appraised Value 17,440,431,395 17,329,655,281 17,571,058,877 17,858,526,846 18,217,853,665

Exempt Property 1,300,828,633 1,429,335,358 1,484,115,968 1,038,769,542 1,074,826,448

Total Market Value 18,741,260,028 18,758,990,639 19,055,174,845 18,897,296,388 19,292,680,113

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Owners of agricultural and open space land, under certain circumstances, may request valuation of such land on the basis of productive capacity rather than market value. The loss of value due to property values based on productivity value and timber production on the 2012 tax roll was approximately $91,392,927.

The Tax Code also provides for an exemption from ad valorem taxation for certain pollution control property. In 2012, the District lost $44,872,802 of taxable value as a result of such exemption.

Levy & Tax Collection The District is responsible for the collection of its taxes. Taxes are due on receipt of the tax bill, and become delinquent after January 31 of the following year, or on the first day of the calendar month next following the expiration of twenty-one days after mailing the tax bills, whichever occurs later. A delinquent tax incurs an initial penalty of six percent (6%) of the amount of the tax and accrues an additional penalty of one percent (1%) per month up to July 1, at which time the total penalty becomes twelve percent (12%). In addition, delinquent taxes accrue interest at one percent (1%) per month. If the tax is not paid by July 1, an additional penalty of up to fifteen percent (15%) may under circumstances be imposed by the District. The Tax Code also makes provision for the split payment of taxes, discounts for early payments, partial payments of taxes and the postponement of the delinquency date of taxes under certain circumstances.

Clear Creek Independent School District

Comparison of Levy on Average Residence Budget for the Year Ending August 31, 2013

Levy on Average Residence Five Year History

FY 2013 $2,054

FY 2012 $2,061

FY 2011 $2,050 FY 2010 $2,077

FY 2009 $2,093

$0 $250 $500 $750 $1,000 $1,250 $1,500 $1,750 $2,000 $2,250 $2,500 Total Tax Levy

Comparison of Levy on Average Residence

Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Average Market Value$ 184,262.00 $ 182,644.00 $ 177,995.00 $ 178,434.00 $ 177,713.00 Average Taxable Value$ 153,928.00 $ 152,726.00 $ 150,752.00 $ 151,536.00 $ 150,994.00 Tax Rate per $100 Value$ 1.36000 $ 1.36000 $ 1.36000 $ 1.36000 $ 1.36000 Tax on Avg Residence$ 2,093.42 $ 2,077.07 $ 2,050.23 $ 2,060.89 $ 2,053.52 186 INFORMATIONAL

Collection of Delinquent Taxes Taxes levied by the District are a personal obligation of the owner of the property. On January 1 of each year, a tax lien attaches to property to secure the payment of all taxes, penalties and interest ultimately imposed for the year on the property. The District’s tax lien is on parity with tax liens of all other such taxing units. A tax lien on real property has priority over the claim of most creditors and other holders of liens on the property encumbered by the tax lien, whether or not the debt or lien existed before the attachment of the tax lien. Except with respect to taxpayers who are 65 years of age or older, at any time after taxes on property become delinquent, the District may file suit to foreclose the lien securing payment of the tax, to enforce personal liability for the tax, or both.

Collection of delinquent taxes by foreclosure may be adversely affected by the amount of taxes owed to other taxing units, by the affects of market conditions on the foreclosure sale price, by taxpayer redemption rights, or by bankruptcy proceedings which restrict the collection of a taxpayer’s debt.

Clear Creek Independent School District

Property Tax Collections Budget for the Year Ending August 31, 2013

Property Tax Collections Five Year History ($1,000's)

$200,000 $155,060 $154,703 $157,159 $153,590 $156,900 $150,000

$100,000 $48,097 $48,064 $48,902 $47,770 $48,760 $50,000

$0 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013

Maintenance & Operations Interest & Sinking

Property Tax Collections

($1,000's)

Budget Budget Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Revenues: Maintenance & Operations $ 155,060 $ 154,703 $ 157,159 $ 153,590 $ 156,900 Interest & Sinking 48,097 48,064 48,902 47,770 48,760 Total Revenues$ 203,157 $ 202,767 $ 206,061 $ 201,360 $ 205,660 187

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Clear Creek Independent School District

Top Twenty Taxpayers

2012 Tax Role

Market Taxable % of Total Rank Taxpayer Type of Property Assessed Value Assessed Value Assessed Value 1 Baybrook Mall LP Commercial 129,760,971 129,760,971 0.82% 2 Turbine Maintenance Group (Calpi Energy 111,449,400 111,449,400 0.70% 3 ClearLake Regional Med Center Commercial 81,195,547 81,195,547 0.51% 4 American Acryl LP Chemical Plant 91,875,444 78,784,863 0.50% 5 Ineos Nova LLC Chemical Plant 62,372,045 62,372,045 0.39% 6 Centerpoint Energy Hou Energy 60,086,308 60,086,308 0.38% 7 LBC Houston LP Industrial 57,784,896 56,662,025 0.36% 8 Shell Energy North America Stored Gas 54,013,655 54,013,655 0.34% 9 Total Petrochemicals USA, Inc. Refining Plant 62,959,910 50,443,130 0.32% 10 Clear Lake Regional Med Commercial 45,532,380 45,532,380 0.29% 11 Tejas Gas Pipeline, LLC Pipeline 43,450,664 43,450,664 0.27% 12 NA Industries Inc. Commercial 41,442,522 41,442,522 0.26% 13 The Boeing Company Commercial 40,974,220 40,974,220 0.26% 14 UDR Bradford Limited Commercial 40,487,230 40,487,230 0.26% 15 Southbrook Corp. Commercial 38,152,090 37,599,390 0.24% 16 Lyondell Chemical Co. Chemical Plant 37,590,917 37,590,917 0.24% 17 Texas Baybrook Square Center Commercial 37,550,000 37,550,000 0.24% 18 Styrolution America LLC Industrial 37,483,652 37,483,652 0.24% 19 Cyberonics Inc. Commercial 35,918,497 35,918,497 0.23% 20 Bay Bluff LP Development 33,079,859 33,079,859 0.21%

Total Top Twenty Taxpayers$ 1,143,160,207 $ 1,115,877,275 7.06%

Total Assessed Taxable Value$ 15,815,641,173

Source: Clear Creek ISD Tax Office

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Past and Current Student Enrollment

Campus 2009 2010 2011 2012 2013 High Schools Clear Brook 2,620 2602 2,574 2,528 2,407 Clear Creek 2,815 2476 2,107 2,115 2,073 Clear Falls - - 1,160 1,743 2,364 Clear Horizon’s-Early College 270 325 359 377 407 Clear Lake 3,548 3457 2,879 2,689 2,414 Clear Springs 1,840 2482 2,396 2,380 2,338 Clear View Alternative 196 218 205 191 181

Intermediate Schools Bayside - - 559 619 685 Brookside 813 836 817 807 804 Clear Creek - 784 841 824 809 Clear Lake 1,127 1,083 1,102 1,044 988 Creekside 828 812 864 846 831 League City 1,298 740 501 444 733 Seabrook 1,051 1,054 1,018 1,048 1,040 Space Center 1,260 1,255 1,203 1,149 1,148 Victory Lakes 1,201 1,019 825 884 904 Westbrook 1,216 1,255 1,270 1,346 1,137

Elementary Schools Armand Bayou 518 475 497 495 526 Bauerschlag 975 705 788 853 867 Bay 660 677 712 729 752 Brookwood 704 628 561 538 680 Clear Lake City 602 594 570 601 564 Falcon Pass 628 614 623 631 615 Ferguson 843 730 700 651 766 Gilmore 1,022 893 880 893 886 Goforth 1,048 583 582 603 654 Greene 734 755 757 763 765 Walter Hall 641 651 615 631 690 Hyde 693 552 551 573 589 Landolt 767 783 847 863 895 League City 584 430 444 456 568 McWhirter 794 855 929 978 758 Mossman - 695 824 886 781 North Pointe 730 741 728 758 768 Parr - 700 746 753 813 Robinson 531 519 492 592 525 Ross 731 674 699 695 717 Stewart 554 559 587 634 668 Ward 645 663 642 616 626 Weber 829 880 874 903 911 Wedgewood 817 793 780 776 768 Whitcomb 722 633 446 721 763 White 499 456 702 458 438

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Student Enrollment Projections

Enrollment projections are provided through a contract with Templeton Demographics. Templeton Demographics integrates school district information regarding current specific school enrollments with individual neighborhood housing forecasts to create enrollment projections. The projections are updated to include new home starts and closings, under- construction and finished inventory as well as a review of remaining vacant lots, all by subdivision. Templeton provides a build-out analysis tool that allows the district to get an idea of what to expect as vacant land continues to develop.

Templeton Demographics was retained in early 2011 to provide enrollment projections to the School Boundary Advisory Committee. The purpose of the SBAC is to examine potential attendance zones, review the related challenges associated with new and anticipated growth of the District, and recommend new attendance zones. This allows the District to make efficient use of instructional facilities and determine future facility needs. Templeton updated the enrollment projections in October of 2012.

The District is steadily growing and Actual/Projected has large areas of undeveloped Enrollment Growth land. The Templeton Demographics 45,000 report will be a key data source for 40,000 the District in the future. Current 35,000 30,000 projections show student 25,000 enrollment for the FY 2013 school 20,000 15,000 year to be 39,674. This number 10,000 will grow to 44,305 over the next 5,000 - ten years. FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY

Elementary Intermediate High School Total

Fiscal Year Elementary Intermediate High School Total FY 2012 18,103 9,029 12,075 39,207 FY 2013 18,353 9,079 12,242 39,674

FY 2014 18,615 8,971 12,444 40,030

18,813 9,132 12,536 40,481 FY 2015 12,507 40,831 FY 2016 18,995 9,329 FY 2017 19,299 9,366 12,561 41,226 FY 2018 19,596 9,373 12,643 41,612 FY 2019 19,873 9,426 12,855 42,154 FY 2020 20,182 9,554 12,920 42,656 FY 2021 20,471 9,727 13,020 43,218 FY 2022 20,800 9,858 13,096 43,754 FY 2023 21,131 10,018 13,156 44,305

Source: Templeton Demographics CCISD Enrollment Forecast Report, October 20, 2011

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Debt Schedules

Clear Creek Independent School District Outstanding Debt Budget for the Year Ending August 31, 2013

$82,755,000 $31,915,000 $21,270,000 Unlimited Tax Unlimited Tax Unlimited Tax Refunding Bonds Refunding Bonds Refunding Bonds Series 2012 Series 2011 Series 2010A Principal Interest Principal Interest Principal Interest

2013 4,006,550 115,000 1,340,350 840,450 2014 4,006,550 2,965,000 1,294,725 840,450 2015 4,006,550 2,145,000 1,207,350 840,450 2016 4,006,550 2,365,000 1,128,975 840,450 2017 1,565,000 3,967,425 1,025,000 1,083,250 695,000 826,550 2018 1,785,000 3,883,675 920,000 1,061,500 725,000 801,775 2019 2,025,000 3,788,425 740,000 1,042,600 755,000 775,800 2020 2,265,000 3,681,175 635,000 1,028,850 795,000 744,800 2021 2,500,000 3,562,050 550,000 1,015,625 835,000 712,200 2022 2,755,000 3,430,675 5,420,000 873,250 1,010,000 670,250 2023 10,030,000 3,111,050 4,730,000 619,500 645,000 2024 10,685,000 2,593,175 4,915,000 378,375 645,000 2025 11,370,000 2,041,800 5,110,000 127,750 645,000 2026 12,060,000 1,456,050 645,000 2027 12,595,000 839,675 16,125,000 322,500 2028 13,120,000 262,400 2029 2030 2031 2032 2033

Total 82,755,000 48,643,775 31,635,000 12,202,100 20,940,000 10,795,675

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Clear Creek Independent School District Outstanding Debt Budget for the Year Ending August 31, 2013

$4,780,000 $65,670,000 $95,430,000 Unlimited Tax School Unlimited Tax School Unlimited Tax School Refunding Bonds House Bonds House & Refunding Bonds Series 2010 Series 2009 Series 2008 Principal Interest Principal Interest Principal Interest

2013 225,000 161,613 1,080,000 3,029,025 4,405,000 4,249,444 2014 245,000 155,738 1,035,000 2,994,713 3,820,000 4,069,888 2015 230,000 149,800 835,000 2,959,900 3,890,000 3,906,138 2016 325,000 142,050 855,000 2,927,988 3,895,000 3,750,438 2017 340,000 132,075 910,000 2,890,025 890,000 3,654,738 2018 635,000 117,450 970,000 2,843,025 910,000 3,618,738 2019 655,000 96,463 1,030,000 2,798,175 935,000 3,581,838 2020 680,000 71,400 1,085,000 2,755,875 960,000 3,543,938 2021 710,000 43,600 1,145,000 2,711,275 990,000 3,502,463 2022 735,000 14,700 1,210,000 2,664,175 1,015,000 3,457,350 2023 2,930,000 2,577,713 1,125,000 3,409,200 2024 3,110,000 2,433,813 1,140,000 3,358,238 2025 3,315,000 2,265,156 1,155,000 3,306,600 2026 3,550,000 2,084,950 1,155,000 3,253,181 2027 3,770,000 1,904,581 1,165,000 3,198,081 2028 4,005,000 1,722,281 1,170,000 3,142,625 2029 4,265,000 1,525,869 1,165,000 3,087,169 2030 6,215,000 1,253,663 14,225,000 2,703,875 2031 6,600,000 901,250 14,920,000 1,975,250 2032 6,995,000 544,875 15,645,000 1,211,125 2033 7,400,000 185,000 16,400,000 410,000

Total 4,780,000 1,084,888 62,310,000 45,973,325 90,975,000 66,390,313

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Clear Creek Independent School District Outstanding Debt Budget for the Year Ending August 31, 2013

$37,135,000$27,885,000 $109,000,000 Unlimited Tax School Unlimited Tax School Unlimited Tax School House Bonds House Bonds House Bonds Series 2007 Series 2006 Series 2005 Principal Interest Principal Interest Principal Interest

2013 145,000 1,811,063 1,390,000 934,863 1,000,000 796,750 2014 200,000 1,803,481 980,000 869,688 1,500,000 734,250 2015 375,000 1,790,544 885,000 818,400 1,725,000 653,625 2016 405,000 1,772,994 1,000,000 766,563 1,750,000 573,750 2017 430,000 1,754,206 - 739,063 537,000 2018 455,000 1,734,294 - 739,063 537,000 2019 485,000 1,713,447 - 739,063 537,000 2020 510,000 1,691,681 - 739,063 537,000 2021 540,000 1,667,700 - 739,063 537,000 2022 570,000 1,641,338 635,000 724,775 537,000 2023 820,000 1,608,325 1,815,000 669,650 537,000 2024 855,000 1,568,544 1,925,000 585,500 537,000 2025 900,000 1,526,863 2,040,000 496,288 537,000 2026 930,000 1,483,400 2,180,000 401,338 537,000 2027 975,000 1,438,156 2,395,000 298,400 537,000 2028 1,010,000 1,389,750 2,690,000 183,988 537,000 2029 1,050,000 1,338,250 2,905,000 61,731 13,425,000 268,500 2030 6,075,000 1,160,125 2031 6,390,000 848,500 2032 6,715,000 520,875 2033 7,060,000 176,500

Total 36,895,000 30,440,034 20,840,000 10,506,494 19,400,000 9,470,875

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Clear Creek Independent School District Outstanding Debt Budget for the Year Ending August 31, 2013

$200,405,000 $200,405,000 $51,000,000 Unlimited Tax School Unlimited Tax School Unlimited Tax School House & Refunding Bonds House & Refunding Bonds House Adj Rate Bonds Series 2004A Series 2004A CAB) Series 2004B Principal Interest Principal Interest Principal Interest

2013 965,000 8,301,600 40,000 852,550 1,105,919 2014 3,295,000 8,202,338 - 242,550 1,105,919 2015 7,290,000 7,937,713 - 242,550 1,390,000 2016 6,935,000 7,582,088 - 242,550 1,390,000 2017 17,885,000 6,961,588 - 242,550 1,390,000 2018 18,480,000 6,052,463 - 242,550 1,390,000 2019 19,450,000 5,104,213 - 242,550 1,390,000 2020 20,400,000 4,107,963 - 242,550 1,390,000 2021 21,385,000 3,063,338 - 242,550 1,390,000 2022 10,425,000 2,281,119 5,880,000 121,275 1,390,000 2023 9,130,000 1,816,688 1,390,000 2024 9,465,000 1,375,056 1,390,000 2025 9,820,000 917,038 1,390,000 2026 15,630,000 341,906 1,390,000 2027 1,390,000 2028 16,750,000 1,055,000 2029 18,000,000 360,000 2030 2031 2032 2033

Total 170,555,000 64,045,106 5,920,000 2,914,225 34,750,000 21,696,838

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INFORMATIONAL

Clear Creek Independent School District Outstanding Debt Budget for the Year Ending August 31, 2013

$104,118,437 Unlimited Tax School House & Refunding Bonds Total Total Series 2002 Outstanding Total Debt Principal Interest Principal Interest Service

2013 11,730,000 2,122,458 21,095,000 29,552,633 50,647,633 2014 8,675,000 1,612,333 22,715,000 27,932,620 50,647,620 2015 6,420,000 1,234,958 23,795,000 27,137,976 50,932,976 2016 7,390,000 889,708 24,920,000 26,014,101 50,934,101 2017 2,105,000 652,333 25,845,000 24,830,801 50,675,801 2018 2,230,000 543,958 27,110,000 23,565,489 50,675,489 2019 2,355,000 436,398 28,430,000 22,245,969 50,675,969 2020 2,485,000 328,675 29,815,000 20,862,969 50,677,969 2021 2,625,000 211,075 31,280,000 19,397,938 50,677,938 2022 3,145,000 74,694 32,800,000 17,880,600 50,680,600 2023 30,580,000 16,384,125 46,964,125 2024 32,095,000 14,864,700 46,959,700 2025 33,710,000 13,253,494 46,963,494 2026 35,505,000 11,592,825 47,097,825 2027 37,025,000 9,928,394 46,953,394 2028 38,745,000 8,293,044 47,038,044 2029 40,810,000 6,641,519 47,451,519 2030 26,515,000 5,117,663 31,632,663 2031 27,910,000 3,725,000 31,635,000 2032 29,355,000 2,276,875 31,631,875 2033 30,860,000 771,500 31,631,500

Total 49,160,000 8,106,586 630,915,000 332,270,234 963,185,234

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Clear Creek Independent School District Estimated Overlapping Debt Budget for the Year Ending August 31, 2013

The District 630,915,000

TOTAL DIRECT & ESTIMATED OVERLAPPING DEBT $1,488,090,111 196 INFORMATIONAL

Financial Forecasts

Basis of Assumptions Clear Creek Independent School District utilizes a number of data points and underlying assumptions in developing long range financial forecasts. Due to the uncertainty associated with the current school funding system, State revenues are difficult to forecast beyond the 2012-2013 school year. Clear Creek receives just over 32% of its total revenue from state sources. By conservatively forecasting state revenues, we can closely approximate our total revenue picture in future years. Clear Creek’s financial forecast is based on the following information and data sources.

Required Data Data Source______Student Enrollment Templeton Demographics Staffing CCISD Staffing Plans Property Value - Current Galveston Central Appraisal District Property Value - Growth Clear Creek ISD Tax Office New School Construction CCISD Long Range Facilities Master Plan Major Maintenance & Renovation CCISD Clear Plan 2020 Maintenance & Operations Tax Rate State Tax Cap of $1.17

Combined Statement of Revenues, Expenditures & Changes to Fund Balance The three year forecast of revenues, expenditures and changes in fund balance is provided over the next several pages. Forecasts are included for all governmental funds. All funds will be impacted by enrollment growth; however, the General Fund is hardest hit in a fast growth scenario. While capital and debt service funds naturally increase as bond programs are approved by voters, there are dedicated tax dollars to meet those financial needs. The General Fund, however, is the main operating fund of the District and is often pressed to meet the financial needs of a growing district. It includes the impact of continued increases in property values, student enrollment, and teaching staff to meet projected growth over the period. It also includes the impact of staffing the new school openings that are projected over the period as well as increased operational costs inherent with new campuses.

Our forecasts focus on two of the District’s Strategic Goals as described on Page 4:  Goal 3: We will recruit, develop, and retain compassionate, effective, innovative and highly motivated staff.  Goal 4: We will focus our use of resources to accelerate learning for all students and eliminate the achievement gap.

Since property value growth and student enrollment have a huge impact on district costs, they are provided below for review. Property Value Growth

FY 2013–2014 FY 2014–2015 FY 2015-2016

$ 16,131,954,000 $ 16,454,592,000 $16,783,685,000

Student Enrollment Growth

FY 2013 – 2014 FY 2014 – 2015 FY 2015-2016 40,030 40,481 40,831

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Governmental Funds Forecast

The Governmental Funds financial forecast is reflective of the District’s anticipated growth in student enrollment which drives state funding. Each fund is highlighted in the following pages with individual forecasts. We have also provided a list of key inputs and assumptions that were used to develop each forecast.

Clear Creek Independent School District Combined Statement of Revenues, Expenditures and Changes in Fund Balance Forecast - Governmental Funds Long Range Forecast

Budget Forecast Forecast Forecast Description FY 2013 FY 2014 FY 2015 FY 2016 Revenues: Local Revenue 216,467,792 220,192,682 223,442,103 226,207,529 State Revenue 111,133,616 112,671,139 113,405,654 114,142,619 Federal Revenue 13,174,408 13,988,378 14,580,547 15,202,325

Total Revenues 340,775,816 346,852,199 351,428,304 355,552,473

Expenditures: Instruction & Instruction Related 188,174,334 192,022,725 195,956,262 199,916,376 Instruction & School Leadership 20,490,476 20,818,819 21,147,978 21,477,996 Student Support Services 35,750,377 36,166,201 36,901,707 37,652,538 Administrative Support Services 5,911,649 5,980,649 6,058,649 6,136,649 Plant Maintenance & Operations 22,189,448 22,433,496 22,746,532 23,059,620 Security & Monitoring Services 2,963,164 2,938,335 2,977,335 3,016,335 Technology Services 10,727,618 8,384,540 8,462,540 8,540,540 Ancilliary Services 497,802 519,127 541,518 565,029 Debt Services 50,682,633 50,682,620 50,967,976 50,969,101 Capital Outlay 1,492,672 1,000,000 1,000,000 1,000,000 Intergovernmental Charges 12,519,075 12,519,075 12,519,075 12,519,075

Total Expenditures 351,399,248 353,465,586 359,279,572 364,853,259

Excess (Deficiency) of Revenues Over (Under) Expenditures (10,623,432) (6,613,387) (7,851,268) (9,300,786)

Other Resources 747,500 2,772,500 2,797,500 2,822,500 Other Uses - -

Total Other Resources and (Uses) 747,500 2,772,500 2,797,500 2,822,500

Excess (Deficiency) of Revenues and Other Resources Over Expenditures and Other Uses (9,875,932) (3,840,887) (5,053,768) (6,478,286)

Fund Balance - September 1 (Beginning) 91,585,596 81,709,664 77,868,777 72,815,009

Increase (Decrease) in Fund Balance - - - -

Fund Balance - August 31 (Ending) 81,709,664 77,868,777 72,815,009 66,336,723

Reserved Fund Balance 10,527,813 10,527,813 10,527,813 10,527,813 Undesignated Fund Balance 71,181,851 67,340,964 62,287,196 55,808,910

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General Fund Forecast

Major Impacts on Revenue Clear Creek ISD has dealt with large funding cuts from the state as a result of legislative action taken during 2011 for the 2012-2013 biennium. The 83rd Texas Legislative session begins in January of 2013 for the 2013-2014 biennium. Although there are small increases in property growth, any increases in property tax revenues are offset by decreases in state funding due to the state funding formulas. The District anticipates continued student growth which will drive state revenues up. For the 2013-14 fiscal year, we anticipate an enrollment gain of 650 students and an enrollment gain of approximately 500 students per year through 2015-2016. These projected gains are slightly higher than those projected by Templeton Demographics.

Major Impacts on Expenditures It is imperative that the District provide annual salary increases to employees to maintain a competitive salary structure. The forecast includes an annual 2% increase at a cost of approximately $4 million per year. In addition, approximately fifteen personnel units will be required at an annual cost of $750,000 to serve the enrollment growth that we project. The District has included reductions in benefits totaling over $1 million over the three years to offset the above expenditure increases.

Approved Budget Planning Year Planning Year Planning Year 2012 ‐ 2013 2013 ‐ 2014 2014 ‐ 2015 2015 ‐ 2016 Total Revenue Budget ‐ Beginning Balance 280,759,000 275,562,500 279,353,342 282,063,842 Revenue Options State & Local Funding Total Net Funding Gain/(Loss)‐ FY 2013‐2014 Enrollment Gain of 650 students 3,490,842 Total Net Funding Gain/(Loss)‐ Long Term Enrollment Gain of 500 students 2,685,500 2,685,500 Total Net Funding Gain/(Loss) 5,371 (2,816,354) 3,490,842 2,685,500 2,685,500 Other Revenue Adjustments Federal Job Grant Funding (one time)$ 5,900,000 (5,949,000) ‐ ‐ ‐ Homestead Exemption (5% Exemption)$ 5,000,000 ‐ ‐ ‐ ‐ Advertising Revenue 150,000 25,000 25,000 25,000 Extracurricular Student Fees$ 460,850 280,000 25,000 ‐ ‐ Other Revenue Increases 1,988,854 ‐ ‐ ‐ Increase in SHARS Funding 1,150,000 250,000 ‐ ‐ Tax Rate Election (13 Cents)$ 19,000,000 ‐ ‐ ‐ ‐ Total Other Revenue Adjustments (2,380,146) 300,000 25,000 25,000 Total Change in Revenues (5,196,500) 3,790,842 2,710,500 2,710,500 Total Revenues and Other Resources 275,562,500 279,353,342 282,063,842 284,774,342

Total Expenditure Budget ‐ Beginning Balance 280,677,596 275,560,359 280,210,359 284,860,359 Expenditure Options Expenditure Increases Contingency Teaching Units for Growth (15 FTE's/year) 500,000 750,000 750,000 750,000 Staffing Additions for Enrollement Growth 1,415,000 ‐ ‐ ‐ Other Budget Increases 1,991,250 250,000 250,000 250,000 Annual Salary Adjustments 2.0% ‐ 4,000,000 4,000,000 4,000,000 Technology Allocation ‐ Sustainability by 2018 $ 2,500,000 ‐ ‐ ‐ ‐ Capital Replacement ‐ Sustainability by 2018 $ 2,500,000 ‐ ‐ ‐ ‐ Total Expenditure Increases 3,906,250 5,000,000 5,000,000 5,000,000

Expenditure Reductions Across the Board Budget Cuts (651,951) ‐ ‐ ‐ LT Disability Benefits$ (560,000) ‐ (150,000) (150,000) (150,000) Dental Plan$ (740,000) ‐ (200,000) (200,000) (200,000) Employee Assistance Program (35,000) ‐ ‐ ‐ Net Staffing Reductions (1,165,000) ‐ ‐ ‐ Payroll & General Operating Expenditure Reductions (5,931,536) ‐ ‐ ‐ Utility Reductions (1,240,000) ‐ ‐ ‐ ‐ ‐ ‐ ‐ Total Expenditure Reductions (9,023,487) (350,000) (350,000) (350,000)

Net Change in Expenditures (5,117,237) 4,650,000 4,650,000 4,650,000 Total Expenditures 275,560,359 280,210,359 284,860,359 289,510,359

Total Budget Surplus or (Shortfall) 2,141 (857,017) (2,796,517) (4,736,017)

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Clear Creek Independent School District Combined Statement of Revenues, Expenditures and Changes in Fund Balance Forecast - General Fund Long Range Forecast

Budget Forecast Forecast Forecast Description FY 2013 FY 2014 FY 2015 FY 2016 Revenues: Local Revenue 162,720,000 164,745,000 166,745,000 168,745,000 State Revenue 110,200,000 111,690,842 112,376,342 113,061,842 Federal Revenue 1,895,000 2,145,000 2,145,000 2,145,000

Total Revenues 274,815,000 278,580,842 281,266,342 283,951,842

Expenditures: Instruction & Instruction Related 177,989,984 181,391,984 184,793,984 188,195,984 Instruction & School Leadership 20,163,626 20,475,626 20,787,626 21,099,626 Student Support Services 29,607,077 30,036,077 30,465,077 30,894,077 Administrative Support Services 5,902,649 5,980,649 6,058,649 6,136,649 Plant Maintenance & Operations 20,100,773 20,412,773 20,724,773 21,036,773 Security & Monitoring Services 2,899,335 2,938,335 2,977,335 3,016,335 Technology Services 6,306,540 6,384,540 6,462,540 6,540,540 Ancilliary Services 71,300 71,300 71,300 71,300 Debt Services - - - - Capital Outlay - - - - Intergovernmental Charges 12,519,075 12,519,075 12,519,075 12,519,075

Total Expenditures 275,560,359 280,210,359 284,860,359 289,510,359

Excess (Deficiency) of Revenues Over (Under) Expenditures (745,359) (1,629,517) (3,594,017) (5,558,517)

Other Resources 747,500 772,500 797,500 822,500 Other Uses - -

Total Other Resources and (Uses) 747,500 772,500 797,500 822,500

Excess (Deficiency) of Revenues and Other Resources Over Expenditures and Other Uses 2,141 (857,017) (2,796,517) (4,736,017)

Fund Balance - September 1 (Beginning) 55,814,332 55,816,473 54,959,456 52,162,939

Increase (Decrease) in Fund Balance - - - -

Fund Balance - August 31 (Ending) 55,816,473 54,959,456 52,162,939 47,426,922

Reserved Fund Balance 10,527,813 10,527,813 10,527,813 10,527,813 Undesignated Fund Balance 45,288,660 44,431,643 41,635,126 36,899,109

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Capital Projects Funds Forecast

Major Impacts

Bond Programs: The major cost driver in the capital projects funds has been the construction of new facilities. These projects were funded with voter authorized bonds that are funded through the debt service tax rate. The District developed detailed project schedules for all projects identified in the $183 million 2007 bond program. There is approximately $3.9 million remaining in unencumbered funds from the 2007 bond program as follows:

Clear Creek Independent School District 2007 Bond Program Balance at August 31, 2012

Encumbered Project Budget and Expended Balance New Campus-Parr Elementary 16,297,397 16,297,397 - New Campus-Mossman Elementary 27,608,961 27,605,101 3,860 New Campus-Bayside Intermediate 37,001,760 36,990,279 11,481 New Campus-Clear Falls High School 74,405,300 73,942,568 462,732 Clear Creek 9th Grade Ctr. Conversion 4,056,693 4,051,604 5,089 Clear Lake 9th Grade Ctr. Conversion 3,451,566 - 3,451,566 Math and Science renovations 5,177,269 5,177,269 - Clear Creek High School Athletics 23,704 23,704 - Roof Renovations 4,731,946 4,731,920 26 Major Mechanical Renovations 1,919,555 1,919,555 - Keyless Enry and Cameras 535,150 527,052 8,098 Other 6,292,737 6,292,737 - Bond Issuance Costs 1,720,204 1,720,204 Total$ 183,222,241 $ 179,279,390 $ 3,942,851

Bond Programs - Future: The Clear Creek Independent School District Board of Trustees established a citizens committee in September 2012 to recommend a list of prioritized capital projects that will meet the District’s growth and replacement needs over the next 3-5 years. This limited purpose committee will meet with staff, architects, engineers, and demographers in order to evaluate the District’s long term course for the addition, renovation and replacement of instructional facilities, support facilities, major mechanical systems, technology, and transportation.

Specific Tasks:  Tour facilities on the priority list to gain an understanding of building and infrastructure needs at these sites;  Review facility assessment information provided by architects, engineers and district staff;  Consider student enrollment projections;  Analyze property value trends and district/state financial funding parameters;

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 Make recommendations to the Board of Trustees concerning the timing, funding, and priority of capital projects over the next three to five years

The Committee has identified $371 million in facility needs. They have prioritized the needs according to the following priority codes:

PRIORITY CODES MP Major Project Item - Major campus renovation or rebuild Must Do: Legal, Safety Reason and Critical Replacements (Life 1 Expectancy: 1-2 years) Should Do: Curricular, Instructiona, program need (Life Expectancy: 2-3 2 years) Should Do: Curricular, Instructiona, program need (Life Expectancy: 3-4 2.1 years) Should Do: Curricular, Instructiona, program need (Life Expectancy: 4-5 2.2 plus years) Would Like to Do: Curricular, Instructional, and program enhancement 3 (Life Expectancy: 5-10 years) 4 Future Consideration: (Life Expectancy: 10 plus years)

M Can be done with Maintenance Funds

The Board of Trustees asked the committee to consider the impact of student demographic projections and enrollment trends, and to use the following guidelines in establishing and prioritizing recommendations:

1. Safety, Academic Achievement, and Efficiency: a. Address any identified safety deficiencies. b. Provide learning environments conducive to improved student achievement. c. Relieve physical and financial capacity constraints and/or maximize efficient use of facilities. d. Increase student and staff access to technology, consistent with the district’s long term IT Plan.

2. Long-Term Financial Stability: a. Maintain the District’s fiscally responsible position. b. Consider the district’s current and projected operating and debt service fund financial position. c. Avoid the use of short-term general fund dollars to meet long-term capital needs. d. Avoid the use of disaster, emergency, and operating reserve funds to meet long-term capital needs where practicable.

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The following table is a summary of the facility needs by discipline sorted according to priority:

Due to the uncertainty of the time frame for this bond program, there are not any funds included in the forecast for new bond programs.

Major Maintenance and Capital Replacement: Major maintenance and capital replacement needs in existing facilities are also key inputs into the long range Capital Funds forecast. The District established a Capital Replacement Fund with seed money from fund balance from the General Fund to meet these needs. The District’s capital improvement plan is updated twice a year and it highlights projects for the next two years. The forecast includes an annual $2 million transfer from the General Fund into the Capital Replacement Fund over the next three years. The remaining funds in the Capital Replacement Fund will be expended over a three year time period.

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Clear Creek Independent School District Combined Statement of Revenues, Expenditures and Changes in Fund Balance Forecast - Capital Projects Fund Long Range Forecast

Budget Forecast Forecast Forecast Description FY 2013 FY 2014 FY 2015 FY 2016 Revenues: Local Revenue 100,000 100,000 100,000 100,000 State Revenue Federal Revenue

Total Revenues 100,000 100,000 100,000 100,000

Expenditures: Instruction & Instruction Related 59,835 Instruction & School Leadership Student Support Services 305,087 Administrative Support Services 9,000 Plant Maintenance & Operations 2,068,939 2,000,000 2,000,000 2,000,000 Security & Monitoring Services 63,829 Technology Services 4,421,078 2,000,000 2,000,000 2,000,000 Ancilliary Services Debt Services Capital Outlay 1,492,672 1,000,000 1,000,000 1,000,000 Intergovernmental Charges - - -

Total Expenditures 8,420,440 5,000,000 5,000,000 5,000,000

Excess (Deficiency) of Revenues Over (Under) Expenditures (8,320,440) (4,900,000) (4,900,000) (4,900,000)

Other Resources 2,000,000 2,000,000 2,000,000 Other Uses - -

Total Other Resources and (Uses) - 2,000,000 2,000,000 2,000,000

Excess (Deficiency) of Revenues and Other Resources Over Expenditures and Other Uses (8,320,440) (2,900,000) (2,900,000) (2,900,000)

Fund Balance - September 1 (Beginning) 26,928,872 18,608,432 15,708,432 12,808,432

Increase (Decrease) in Fund Balance - - - -

Fund Balance - August 31 (Ending) 18,608,432 15,708,432 12,808,432 9,908,432

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Debt Service Fund Forecast

Major Impacts The major cost driver in the Debt Service Fund is the size of voter approved bond programs. The forecast reflects no new bond programs through the FY 2016. In addition, the District will continue to use fund balance to offset the revenue shortage in this fund. It is anticipated that property growth in FY 2015 and FY 2016 will enable the District to balance this budget. Without this property growth the District will have to increase the Debt Service tax rate by one to two cents.

Clear Creek Independent School District Combined Statement of Revenues, Expenditures and Changes in Fund Balance Forecast - Debt Service Fund Long Range Forecast

Budget Forecast Forecast Forecast Description FY 2013 FY 2014 FY 2015 FY 2016 Revenues: Local Revenue 49,125,000 50,598,750 51,610,725 52,126,832 State Revenue Federal Revenue

Total Revenues 49,125,000 50,598,750 51,610,725 52,126,832

Expenditures: Instruction & Instruction Related Instruction & School Leadership Student Support Services Administrative Support Services Plant Maintenance & Operations Security & Monitoring Services Technology Services Ancilliary Services Debt Services 50,682,633 50,682,620 50,967,976 50,969,101 Capital Outlay Intergovernmental Charges

Total Expenditures 50,682,633 50,682,620 50,967,976 50,969,101

Excess (Deficiency) of Revenues Over (Under) Expenditures (1,557,633) (83,870) 642,749 1,157,731

Other Resources Other Uses - -

Total Other Resources and (Uses) - - - -

Excess (Deficiency) of Revenues and Other Resources Over Expenditures and Other Uses (1,557,633) (83,870) 642,749 1,157,731

Fund Balance - September 1 (Beginning) 4,421,196 2,863,563 2,779,693 3,422,442

Increase (Decrease) in Fund Balance - - - -

Fund Balance - August 31 (Ending) 2,863,563 2,779,693 3,422,442 4,580,173

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Special Revenue Funds Forecast

Major Impacts The Special Revenue Funds are dependent on continued federal and state government funding for various grant programs. Federal program funding, which has declined significantly the past three years due to the termination of various large federal programs is expected to stabilize over the next three years. State and local funding, however, has increased somewhat to offset this loss. Overall these funds are projected to grow at a 5.0% annual rate over the next three years. This includes 2.5% annually for inflation plus a modest 2.5% growth rate in programs.

Clear Creek Independent School District Combined Statement of Revenues, Expenditures and Changes in Fund Balance Forecast - Special Revenue Funds Long Range Forecast

Budget Forecast Forecast Forecast Description FY 2013 FY 2014 FY 2015 FY 2016 Revenues: Local Revenue 4,522,792 4,748,932 4,986,378 5,235,697 State Revenue 933,616 980,297 1,029,312 1,080,777 Federal Revenue 11,279,408 11,843,378 12,435,547 13,057,325

Total Revenues 16,735,816 17,572,607 18,451,237 19,373,799

Expenditures: Instruction & Instruction Related 10,124,515 10,630,741 11,162,278 11,720,392 Instruction & School Leadership 326,850 343,193 360,352 378,370 Student Support Services 5,838,213 6,130,124 6,436,630 6,758,461 Administrative Support Services - - - Plant Maintenance & Operations 19,736 20,723 21,759 22,847 Security & Monitoring Services - - - - Technology Services - - - - Ancilliary Services 426,502 447,827 470,218 493,729 Debt Services - - - - Capital Outlay - - - Intergovernmental Charges - - -

Total Expenditures 16,735,816 17,572,607 18,451,237 19,373,799

Excess (Deficiency) of Revenues Over (Under) Expenditures - - - -

Other Resources Other Uses - -

Total Other Resources and (Uses) - - - -

Excess (Deficiency) of Revenues and Other Resources Over Expenditures and Other Uses - - - -

Fund Balance - September 1 (Beginning) 4,421,196 4,421,196 4,421,196 4,421,196

Increase (Decrease) in Fund Balance - - - -

Fund Balance - August 31 (Ending) 4,421,196 4,421,196 4,421,196 4,421,196

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Educational Performance Measures

Texas Assessment of Knowledge and Skills (TAKS) The Texas Assessment of Knowledge and Skills (TAKS) was previously used to assess students’ attainment of reading, writing, math, science and social studies skills required under Texas educational standards. The TAKS included a broad assessment of the Texas Essential Knowledge and Skills (TEKS), which is the statewide curriculum.

The Texas Education Agency introduced a new student testing system in the 2011-2012 school year called the State of Texas Assessments of Academic Readiness (STAAR) – pronounced “star.” This new test for all students in grades 3-11 replaced the Texas Assessment of Knowledge and Skills (TAKS). The State of Texas did not assign accountability ratings for 2011-2012. Prior to 2011-12 district and school performance TAKS data had been reported on the annual Academic Excellence Indicator System (AEIS) Report and School Report Card. The 2011-12 AEIS Report did not contain STAAR results. A summary of the District’s performance on the TAKS is available below.

Texas Accountability System Description 2007-2008 2008 - 2009 2009- 2010 2010- 2011 2011- 2012

Exemplary 18 25 32 15 No ratings

Recognized 14 13 8 22 No ratings

Acceptable 6 0 1 6 No ratings

District Rating Recognized Recognized Exemplary Recognized No ratings

Texas Assessment of Knowledge and Skills (TAKS) 2008-2009 2009-2010 2010-2011 2011-2012 Description State District State District State District State District Reading/English Language Arts 88% 96% 90% 97% 90% 96% 92% 96% Math 80% 92% 84% 93% 84% 93% 82% 92% Writing 92% 97% 93% 97% 92% 96% No No Rating Rating Science 78% 92% 82% 93% 83% 93% 84% 94% Social Studies 93% 98% 94% 98% 95% 98% 96% 98%

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Additional District Performance Measures Performance measures listed below will provide the reader with additional indicators of the excellent education provided by Clear Creek ISD. The District uses a variety of measures to provide staff with information that will improve performance. Specific data from the Texas Education Agency on performance measures for the FY 2011-2012 school year are not available at this time.

Description State Region IV District Advanced Course Completion  2010-11 30.30% 32.80% 37.60%  2009-10 26.30% 27.10% 32.80%  2008-09 24.60% 26.10% 28.40%  2007-08 23.10% 23.70% 26.10%  2006-07 22.10% 22.60% 26.40%  2005-06 21.00% 21.60% 27.10%  2004-05 20.50% 21.50% 25.80%  2003-04 19.90% 19.80% 20.10%

Recommended/Distinguished Graduation Plan Graduates  2010-11 80.10% 78.80% 82.50%  2009-10 82.70% 82.40% 89.70%  2008-09 82.50% 82.40% 89.90%  2007-08 81.40% 81.80% 90.40%  2006-07 77.90% 77.30% 85.50%  2005-06 75.70% 74.90% 86.10%  2004-05 72.30% 69.80% 82.40%  2003-04 68.40% 66.30% 79.80%

SAT/ACT Results – 2010-11  Tested 68.90% 69.30% 80.40%  At/Above Criterion 25.70% 28.00% 43.60%  Mean SAT Score 976 981 1069  Mean ACT Score 20.5 21 23.5

SAT/ACT Results – 2009-10  Tested 62.60% 63.30% 70.80%  At/Above Criterion 26.90% 29.40% 43.70%  Mean SAT Score 985 991 1074  Mean ACT Score 20.5 21 23.4

SAT/ACT Results – 2008-09  Tested 61.50% 62.20% 69.20%  At/Above Criterion 26.90% 29.50% 46.40%  Mean SAT Score 985 992 1082  Mean ACT Score 20.5 21.2 23.6

SAT/ACT Results – 2007-08  Tested 65.00% 67.00% 77.50%  At/Above Criterion 27.20% 29.90% 45.80%  Mean SAT Score 987 991 1084  Mean ACT Score 20.5 21.2 23.8

SAT/ACT Results – 2006-07  Tested 68.20% 70.90% 78.60%  At/Above Criterion 27.00% 30.50% 45.50%  Mean SAT Score 991 1003 1084  Mean ACT Score 20.1 20.5 22.4

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Campus Performance Measures

The District is very proud of its academic achievements. Listed below are some key indicators that educators use to measure success. Thirty two of the District’s forty one campuses were rated Exemplary by the Texas Education Agency.

Campus FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 High Schools Clear Brook Acceptable Acceptable Recognized Recognized Recognized No Ratings Clear Creek Acceptable Acceptable Recognized Recognized Acceptable No Ratings

Clear Falls N/A N/A N/A N/A Acceptable No Ratings Clear Lake Ac c eptable Ac c eptable Exemplary Exemplary Rec ognized No Ratings Clear Horizons N/A Exemplary Exemplary Exemplary Exemplary No Ratings Clear Springs N/A Recognized Recognized Exemplary Recognized No Ratings Clear View Alternative Acceptable Acceptable Recognized Exemplary Acceptable No Ratings

Intermediate Schools Bayside N/A N/A N/A N/A Recognized No Ratings Brookside Recognized Recognized Recognized Exemplary Recognized No Ratings Clear Creek N/A N/A N/A Acceptable Acceptable No Ratings Clear Lake Recognized Acceptable Recognized Exemplary Recognized No Ratings Creekside Acceptable Recognized Recognized Exemplary Exemplary No Ratings League Cit y Rec ognized Rec ognized Rec ognized Rec ognized Rec ognized No Rat ings Seabrook Recognized Exemplary Recognized Exemplary Recognized No Ratings Space Center Recognized Exemplary Exemplary Exemplary Recognized No Ratings Victory Lakes Acceptable Acceptable Recognized Exemplary Exemplary No Ratings Westbrook Recognized Acceptable Recognized Exemplary Recognized No Ratings

Elementary Schools Armand Bayou Recognized Exemplary Exemplary Recognized Recognized No Ratings Bauersc hlag Exemplary Exemplary Exemplary Exemplary Exemplary No Ratings Bay Recognized Exemplary Exemplary Exemplary Exemplary No Ratings Brookwood Exemplary Exemplary Exemplary Exemplary Exemplary No Ratings Clear Lake City Exemplary Exemplary Exemplary Exemplary Recognized No Ratings Falc on Pass Rec ognized Exemplary Exemplary Exemplary Exemplary No Ratings Ferguson Exemplary Exemplary Exemplary Exemplary Exemplary No Ratings Gilmore Exemplary Exemplary Exemplary Exemplary Exemplary No Ratings Goforth Exemplary Exemplary Exemplary Exemplary Recognized No Ratings Greene Exemplary Exemplary Exemplary Exemplary Recognized No Ratings Walter Hall Exemplary Exemplary Exemplary Exemplary Rec ognized No Ratings Hyde Exemplary Recognized Exemplary Exemplary Exemplary No Ratings Landolt Recognized Recognized Exemplary Exemplary Recognized No Ratings League City Acceptable Recognized Recognized Recognized Recognized No Ratings McWhirter Acceptable Recognized Recognized Recognized Acceptable No Ratings Mossman N/A N/A N/A Exemplary Rec ognized No Ratings North Pointe Exemplary Exemplary Exemplary Exemplary Exemplary No Ratings Parr N/A N/A N/A Exemplary Rec ognized No Ratings Robinson Exemplary Exemplary Exemplary Exemplary Recognized No Ratings Ross Exemplary Exemplary Exemplary Exemplary Recognized No Ratings Stewart Exemplary Recognized Exemplary Exemplary Recognized No Ratings Ward Recognized Exemplary Exemplary Exemplary Exemplary No Ratings Weber Recognized Recognized Exemplary Exemplary Exemplary No Ratings Wedgewood Exemplary Recognized Exemplary Recognized Exemplary No Ratings Whitcomb Recognized Recognized Exemplary Recognized Acceptable No Ratings White Exemplary Recognized Exemplary Exemplary Exemplary No Ratings 209 Clear Brook High School State District Campus Attendance Rate  2010-11 95.70% 96.10% 95..4%  2009-10 95.50% 95.90% 95.10%  2008-09 95.60% 95.80% 95.40%  2007-08 95.50% 93.60% 93.80%  2006-07 95.50% 96.00% 93.80%

Dropout Rate  2010-11 2.40% 0.20% 0.20%  2009-10 2.40% 0.50% 0.40%  2008-09 2.90% 0.80% 0.40%  2007-08 3.20% 1.00% 1.90%  2006-07 0.40% 0.60% 2.50%

Completion/Student Status Rate – 2010-11  Graduated n/a 96.20% 97.50%  Received GED n/a 0.10% 0.00%  Continued HS n/a 2.20% 1.80%  Dropped Out n/a 1.50% 0.70% Completion/Student Status Rate – 2009-10  Graduated 84.30% 93.70% 93.00%  Received GED 1.30% 0.20% 0.00%  Continued HS 7.20% 4.20% 5.70%  Dropped Out 7.30% 1.90% 1.40% Completion/Student Status Rate – 2008-09  Graduated 80.60% 91.70% 90.60%  Received GED 1.40% 0.70% 0.60%  Continued HS 8.60% 5.60% 3.40%  Dropped Out 9.40% 2.10% 3.80% Completion/Student Status Rate – 2007-08  Graduated 79.10% 92.30% 89.50%  Received GED 1.50% 1.10% 0.70%  Continued HS 8.90% 4.70% 5.20%  Dropped Out 10.50% 1.90% 4.50% Completion/Student Status Rate – 2006-07  Graduated 78.00% 90.30% 89.20%  Received GED 2.00% 1.30% 1.80%  Continued HS 8.70% 5.70% 6.40%  Dropped Out 11.40% 2.80% 2.50%

Completion Rate  2010-11 91.40% 97.90% 98.60%  2009-10 91.40% 97.90% 98.60%  2008-09 89.20% 97.20% 97.50%  2007-08 88.00% 97.00% 97.10%  2006-07 86.70% 97.20% 97.50%

Recommended/Distinguished Graduation Plan Graduates  2010-11 80.10% 82.50% 84.00%  2009-10 82.70% 89.70% 89.30%  2008-09 82.50% 89.90% 91.60%  2007-08 81.40% 90.40% 91.90%  2006-07 77.90% 85.50% 85.00%

SAT/ACT Results – 2010-11  Tested 68.90% 80.40% 77.30%  At/Above Criterion 25.70% 43.60% 31.50%  Mean SAT Score 976 1069 1021  Mean ACT Score 20.5 23.6 22.5 SAT/ACT Results – 2009-10  Tested 62.60% 70.80% 69.00%  At/Above Criterion 26.90% 43.70% 34.80%  Mean SAT Score 985 1074 1028  Mean ACT Score 20.5 23.6 22.5 SAT/ACT Results – 2008-09  Tested 61.50% 69.20% 69.50%  At/Above Criterion 26.90% 464.00% 36.50%  Mean SAT Score 985 1082 1048  Mean ACT Score 20.5 23.6 23.1 SAT/ACT Results – 2007-08  Tested 65.00% 77.50% 79.40%  At/Above Criterion 27.20% 45.80% 41.10%  Mean SAT Score 987 1081 1048  Mean ACT Score 20.5 23.8 23 SAT/ACT Results – 2006-07  Tested 68.20% 78.60% 77.80%  At/Above Criterion 27.00% 45.50% 38.90%  Mean SAT Score 992 1078 1039  Mean ACT Score 20.2 22.6 21.4

210 Clear Creek High School State District Campus Attendance Rate  2010-11 95.70% 96.10% 94.30%  2009-10 95.50% 95.90% 93.60%  2008-09 95.60% 95.80% 93.50%  2007-08 95.50% 95.70% 93.10%  2006-07 95.50% 96.00% 93.20%

Dropout Rate  2010-11 2.40% 0.20% 0.40%  2009-10 2.40% 0.50% 0.90%  2008-09 2.90% 0.80% 1.30%  2007-08 3.20% 1.00% 1.30%  2006-07 0.40% 0.60% 1.30%

Completion/Student Status Rate – 2010-11  Graduated n/a 96.20% 93.40%  Received GED n/a 0.10% 0.00%  Continued HS n/a 2.20% 3.60%  Dropped Out n/a 1.50% 3.00% Completion/Student Status Rate – 2009-10  Graduated 84.30% 93.70% 91.20%  Received GED 1.30% 0.20% 0.50%  Continued HS 7.20% 4.20% 5.10%  Dropped Out 7.30% 1.90% 3.20% Completion/Student Status Rate – 2008-09  Graduated 80.60% 91.70% 93.00%  Received GED 1.40% 0.70% 0.80%  Continued HS 8.60% 5.60% 3.80%  Dropped Out 9.40% 2.10% 2.40% Completion/Student Status Rate – 2007-08  Graduated 79.10% 92.30% 91.00%  Received GED 1.50% 1.10% 0.70%  Continued HS 8.90% 4.70% 5.50%  Dropped Out 10.50% 1.90% 2.70% Completion/Student Status Rate – 2006-07  Graduated 78.00% 90.30% 90.00%  Received GED 2.00% 1.30% 1.60%  Continued HS 8.70% 5.70% 5.30%  Dropped Out 11.40% 2.80% 3.00%

Completion Rate  2010-11 91.40% 97.90% 96.30%  2009-10 91.40% 97.90% 96.30%  2008-09 89.20% 97.20% 96.90%  2007-08 88.00% 97.00% 96.50%  2006-07 86.70% 97.20% 97.00%  2005-06 91.90% 94.10% 92.60%

Recommended/Distinguished Graduation Plan Graduates  2010-11 80.10% 82.50% 73.10%  2009-10 82.70% 89.70% 89.50%  2008-09 82.50% 89.90% 81.60%  2007-08 81.40% 90.40% 91.20%  2006-07 77.90% 85.50% 86.50%

SAT/ACT Results – 2010-11  Tested 68.90% 80.40% 76.00%  At/Above Criterion 25.70% 43.60% 37.20%  Mean SAT Score 976 1069 1047  Mean ACT Score 20.5 23.5 22.3 SAT/ACT Results – 2009-10  Tested 62.60% 70.80% 67.20%  At/Above Criterion 26.90% 43.70% 37.10%  Mean SAT Score 985 1074 1046  Mean ACT Score 20.5 23.4 22.6 SAT/ACT Results – 2008-09  Tested 61.50% 69.20% 62.10%  At/Above Criterion 26.90% 46.40% 38.50%  Mean SAT Score 985 1082 1054  Mean ACT Score 20.5 23.6 21.9 SAT/ACT Results – 2007-08  Tested 65.00% 77.50% 72.40%  At/Above Criterion 27.20% 45.80% 37.10%  Mean SAT Score 987 1081 1041  Mean ACT Score 20.5 23.8 22.9 SAT/ACT Results – 2006-07  Tested 68.20% 70.90% 73.00%  At/Above Criterion 27.00% 30.50% 35.60%  Mean SAT Score 992 1002 1039  Mean ACT Score 20.2 20.8 22.0

211 Clear Springs High School State District Campus Attendance Rate  2010-11 95.70% 96.10% 95.60%  2009-10 95.50% 95.90% 95.00%  2008-09 95.60% 95.80% 95.10%  2007-08 95.50% 95.70% 95.60%  2006-07 95.50% 96.00% N/A

Dropout Rate  2010-11 2.40% 0.20% 0.30%  2009-10 2.40% 0.50% 0.40%  2008-09 2.90% 0.80% 0.80%  2007-08 3.20% 1.00% 0.40%  2006-07 0.40% 0.60% N/A

Completion/Student Status Rate – 2010-11  Graduated n/a 93.70% N/A  Received GED n/a 0.20% N/A  Continued HS n/a 4.20% N/A  Dropped Out n/a 1.90% N/A Completion/Student Status Rate – 2009-10  Graduated 84.30% 93.70% N/A  Received GED 1.30% 0.20% N/A  Continued HS 7.20% 4.20% N/A  Dropped Out 7.30% 1.90% N/A Completion/Student Status Rate – 2008-09  Graduated 80.60% 91.70% N/A  Received GED 1.40% 0.70% N/A  Continued HS 8.60% 5.60% N/A  Dropped Out 9.40% 2.10% N/A Completion/Student Status Rate – 2007-08  Graduated 79.10% 92.30% N/A  Received GED 1.50% 1.10% N/A  Continued HS 8.90% 4.70% N/A  Dropped Out 10.50% 1.90% N/A Completion/Student Status Rate – 2006-07  Graduated 78.00% 90.30% N/A  Received GED 2.00% 1.30% N/A  Continued HS 8.70% 5.70% N/A  Dropped Out 11.40% 2.80% N/A

Recommended/Distinguished Graduation  2010-11 80.10% 82.50% 83.30%  2009-10 82.50% 89.90% 90.30%  2008-09 82.50% 89.90% N/A  2007-08 81.40% 90.40% N/A  2006-07 77.90% 85.50% N/A

Completion Rate  2010-11 81.40% 97.90% N/A  2009-10 81.40% 97.90% N/A  2008-09 89.20% 97.20% N/A  2007-08 88.00% 97.00% N/A  2006-07 86.70% 97.20% N/A

SAT/ACT Results – 2010-11  Tested 68.90% 80.40% 80.80%  At/Above Criterion 25.70% 43.60% 35.30%  Mean SAT Score 976 1069 1008  Mean ACT Score 20.5 23.5 22.1 SAT/ACT Results – 2009-10  Tested 62.60% 70.80% 67.20%  At/Above Criterion 26.90% 43.70% 30.40%  Mean SAT Score 985 1074 1022  Mean ACT Score 20.5 23.4 21.6 SAT/ACT Results – 2008-09  Tested 61.50% 69.20% N/A  At/Above Criterion 26.90% 46.40% 16.70%  Mean SAT Score 985 1082 1012  Mean ACT Score 20.5 23.6 N/A SAT/ACT Results – 2007-08  Tested 65.00% 77.50% N/A  At/Above Criterion 27.20% 45.80% N/A  Mean SAT Score 987 1081 N/A  Mean ACT Score 20.5 23.8 N/A SAT/ACT Results – 2006-07  Tested 68.20% 78.60% N/A  At/Above Criterion 27.00% 45.50% N/A  Mean SAT Score 992 1078 N/A  Mean ACT Score 20.2 22.6 N/A 212 Clear Horizons Early College High State District Campus School Attendance Rate  2010-11 95.70% 96.10% 97.90%  2009-10 95.90% 95.90% 98.30%  2008-09 95.60% 95.80% 97.90%  2007-08 95.50% 95.70% 97.50%  2006-07 95.50% 96.00% N/A

Dropout Rate  2010-11 2.40% 0.20% 0.30%  2009-10 2.40% 0.50% 0.30%  2008-09 2.90% 0.80% 0.00%  2007-08 3.20% 1.00% 0.40%  2006-07 0.40% 0.60% N/A

Completion/Student Status Rate – 2010-11  Graduated n/a 96.20% 98.80%  Received GED n/a 0.10% 0.00%  Continued HS n/a 2.20% 0.00%  Dropped Out n/a 1.50% 1.30% Completion/Student Status Rate – 2009-10  Graduated 84.30% 93.70% N/A  Received GED 1.30% 0.20% N/A  Continued HS 7.20% 4.20% N/A  Dropped Out 7.30% 1.90% N/A Completion/Student Status Rate – 2008-09 88.90% 96.40%  Graduated 80.60% 91.70% N/A  Received GED 1.40% 0.70% N/A  Continued HS 8.60% 5.60% N/A  Dropped Out 9.40% 2.10% N/A Completion/Student Status Rate – 2007-08  Graduated 79.10% 92.30% N/A  Received GED 1.50% 1.10% N/A  Continued HS 8.90% 4.70% N/A  Dropped Out 10.50% 1.90% N/A Completion/Student Status Rate – 2006-07  Graduated 78.00% 90.30% N/A  Received GED 2.00% 1.30% N/A  Continued HS 8.70% 5.70% N/A  Dropped Out 11.40% 2.80% N/A

Recommended/Distinguished Graduation  2010-11 80.10% 82.50% 100.00%  2009-10 82.50% 89.90% 100.00%  2008-09 82.50% 89.90% 100.00%  2007-08 81.40% 90.40% N/A  2006-07 77.90% 85.50% N/A

Completion Rate  2010-11 81.40% 97.90% N/A  2009-10 81.40% 97.90% N/A  2008-09 89.20% 97.20% N/A  2007-08 88.00% 97.00% N/A  2006-07 86.70% 97.20% N/A

SAT/ACT Results – 2010-11  Tested 68.90% 80.40% 96.10%  At/Above Criterion 25.70% 43.60% 61.60%  Mean SAT Score 976 1069 1165  Mean ACT Score 20.5 23.5 26.4 SAT/ACT Results – 2009-10  Tested 62.60% 70.80% 92.00%  At/Above Criterion 26.90% 43.70% 58.70%  Mean SAT Score 985 1074 1149  Mean ACT Score 20.5 23.4 26.5 SAT/ACT Results – 2008-09  Tested 61.50% 69.20% N/A  At/Above Criterion 26.90% 46.40% 85.70%  Mean SAT Score 985 1082 1153  Mean ACT Score 20.5 23.6 N/A SAT/ACT Results – 2007-08  Tested 65.00% 77.50% N/A  At/Above Criterion 27.20% 45.80% N/A  Mean SAT Score 987 1081 N/A  Mean ACT Score 20.5 23.8 N/A SAT/ACT Results – 2006-07  Tested 68.20% 78.60% N/A  At/Above Criterion 27.00% 45.50% N/A  Mean SAT Score 992 1078 N/A  Mean ACT Score213 20.2 22.6 N/A Clear Lake High School State District Campus Attendance Rate  2010-11 95.70% 96.10% 94.40%  2009-10 95.50% 95.90% 94.80%  2008-09 95.60% 95.80% 94.60%  2007-08 95.50% 95.70% 94.40%  2006-07 95.50% 96.00% 95.10%

Dropout Rate  2010-11 2.40% 0.20% 0.10%  2009-10 2.40% 0.50% 0.30%  2008-09 2.90% 0.80% 0.60%  2007-08 3.20% 1.00% 0.90%  2006-07 0.40% 0.60% 0.90%

Completion/Student Status Rate – 2010-11  Graduated n/a 96.20% 96.80%  Received GED n/a 0.10% 0.10%  Continued HS n/a 2.20% 1.90%  Dropped Out n/a 1.50% 1.20% Completion/Student Status Rate – 2009-10  Graduated 84.30% 93.70% 94.70%  Received GED 1.30% 0.20% 0.10%  Continued HS 7.20% 4.20% 3.20%  Dropped Out 7.30% 1.90% 1.90% Completion/Student Status Rate – 2008-09  Graduated 80.60% 91.70% 93.70%  Received GED 1.40% 0.70% 0.60%  Continued HS 8.60% 5.60% 4.50%  Dropped Out 9.40% 2.10% 1.20% Completion/Student Status Rate – 2007-08  Graduated 79.10% 92.30% 95.00%  Received GED 1.50% 1.10% 0.90%  Continued HS 8.90% 4.70% 3.00%  Dropped Out 10.50% 1.90% 1.20% Completion/Student Status Rate – 2006-07  Graduated 78.00% 90.30% 93.50%  Received GED 2.00% 1.30% 0.40%  Continued HS 8.70% 5.70% 3.90%  Dropped Out 11.40% 2.80% 2.20%

Recommended/Distinguished Graduation  2010-11 80.10% 82.50% 88.10%  2009-10 82.70% 89.70% 90.60%  2008-09 82.50% 89.90% 91.40%  2007-08 81.40% 90.40% 90.90%  2006-07 77.90% 85.50% 87.00%  2005-06 75.70% 86.10% 89.90%

Completion Rate  2010-11 91.40% 97.90% 97.90%  2009-10 91.40% 97.90% 97.90%  2008-09 89.20% 97.20% 98.20%  2007-08 88.00% 97.00% 97.90%  2006-07 86.70% 97.20% 97.80%

SAT/ACT Results – 2010-11  Tested 68.90% 80.40% 87.10%  At/Above Criterion 25.70% 43.60% 58.80%  Mean SAT Score 976 1069 1141  Mean ACT Score 20.5 23.5 25.3 SAT/ACT Results – 2009-10  Tested 62.60% 70.80% 82.00%  At/Above Criterion 26.90% 43.70% 59.00%  Mean SAT Score 985 1074 1140  Mean ACT Score 20.5 23.4 25 SAT/ACT Results – 2008-09  Tested 61.50% 69.20% 79.50%  At/Above Criterion 26.90% 46.40% 59.30%  Mean SAT Score 985 1082 1133  Mean ACT Score 20.5 23.6 24.9 SAT/ACT Results – 2007-08  Tested 65.00% 77.50% 86.30%  At/Above Criterion 27.20% 45.80% 56.60%  Mean SAT Score 987 1081 1137  Mean ACT Score 20.5 23.8 25 SAT/ACT Results – 2006-07  Tested 68.20% 78.60% 87.40%  At/Above Criterion 27.00% 45.50% 59.20%  Mean SAT Score 992 1078 1140  Mean ACT Score 20.2 22.6 23.8

214 Clear View Alternative School State District Campus Attendance Rate  2010-11 95.70% 96.10% 92.70%  2009-10 95.50% 95.90% 92.60%  2008-09 95.60% 95.80% 91.20%  2007-08 95.50% 95.70% 92.30%  2006-07 95.50% 96.00% 91.70%

Dropout Rate  2010-11 0.20% 0.00% 0.00%  2009-10 2.40% 0.50% 0.40%  2008-09 2.90% 0.80% 0.70%  2007-08 3.20% 1.00% 0.80%  2006-07 0.40% 0.60% 6.20%

Completion/Student Status Rate – 2010-11  Graduated n/a 96.20% 94.50%  Received GED n/a 0.10% 0.00%  Continued HS n/a 2.20% 5.50%  Dropped Out n/a 1.50% 0.00% Completion/Student Status Rate – 2009-10  Graduated 84.30% 93.70% 90.70%  Received GED 1.30% 0.20% 0.00%  Continued HS 7.20% 4.20% 9.30%  Dropped Out 7.30% 1.90% 0.00% Completion/Student Status Rate – 2008-09  Graduated 80.60% 91.70% 81.40%  Received GED 1.40% 0.70% 2.90%  Continued HS 8.60% 5.60% 12.90%  Dropped Out 9.40% 2.10% 2.90% Completion/Student Status Rate – 2007-08  Graduated 79.10% 92.30% 72.60%  Received GED 1.50% 1.10% 4.10%  Continued HS 8.90% 4.70% 19.20%  Dropped Out 10.50% 1.90% 4.10% Completion/Student Status Rate – 2006-07  Graduated 78.00% 90.30% 64.60%  Received GED 2.00% 1.30% 3.10%  Continued HS 8.70% 5.70% 23.10%  Dropped Out 11.40% 2.80% 9.20%

Completion Rate  2010-11 91.40% 97.90% 100.00%  2009-10 91.40% 97.90% 100.00%  2008-09 89.00% 97.20% 94.30%  2007-08 88.00% 97.00% 91.80%  2006-07 86.70% 97.20% 90.80%

Recommended/Distinguished Graduation Plan Graduates  2010-11 80.10% 82.50% 56.30%  2009-10 82.70% 89.70% 72.60%  2008-09 82.50% 89.90% 68.00%  2007-08 81.40% 90.40% 63.10%  2006-07 77.90% 85.50% 46.50%

SAT/ACT Results – 2010-11  Tested 68.90% 80.40% 43.10%  At/Above Criterion 25.70% 43.60% 6.50%  Mean SAT Score 976 1069 882  Mean ACT Score 20.5 23.5 17.9 SAT/ACT Results – 2009-10  Tested 62.60% 70.80% 13.40%  At/Above Criterion 26.90% 43.70% 22.20%  Mean SAT Score 985 1074 976  Mean ACT Score 20.5 23.4 N/A SAT/ACT Results – 2008-09  Tested 61.50% 69.20% 23.50%  At/Above Criterion 26.90% 46.40% 18.20%  Mean SAT Score 985 1082 993  Mean ACT Score 20.5 23.6 N/A SAT/ACT Results – 2007-08  Tested 65.00% 77.50% 17.70%  At/Above Criterion 27.20% 45.80% 18.20%  Mean SAT Score 987 1081 923  Mean ACT Score 20.5 23.8 N/A SAT/ACT Results – 2006-07  Tested 68.20% 78.60% 30.80%  At/Above Criterion 27.00% 12.50% 0.00%  Mean SAT Score 992 1078 N/A  Mean ACT Score 20.2 22.6 N/A

215

Clear Falls High School State District Campus Attendance Rate  2010-11 95.70% 96.10% 95.30%  2009-10 95.50% 95.90% 0.00%

Dropout Rate  2010-11 2.40% 0.20% 0.30%

Completion/Student Status Rate – 2010-11  Graduated n/a n/a n/a  Received GED n/a n/a n/a  Continued HS n/a n/a n/a  Dropped Out n/a n/a n/a

Recommended/Distinguished Graduation Plan Graduates  2010-11 n/a n/a n/a

Completion Rate  2010-11 n/a n/a n/a

SAT/ACT Results – 2010-11  Tested n/a n/a n/a  At/Above Criterion n/a n/a n/a  Mean SAT Score n/a n/a n/a  Mean ACT Score n/a n/a n/a

216 INFORMATIONAL

Financial Performance Measures

Many business-related issues are covered in this report. The primary reporting tool, however, is the Financial Accountability Ratings Worksheet. This worksheet was developed by representatives of the Texas Education Agency (TEA), the Texas Business & Education Council (TBEC) and the Texas Association of School Business Officials (TASBO). It is administered by the TEA and calculated on information submitted to the Agency via our PEIMS submission each year. PEIMS data has always been critical on the student side of the submission, and this project added a great degree of importance to our finance submission each year.

The worksheet consists of 20 Indicators, each weighted equally with the exception of the Critical Indicators. A “No” response in Indicators #1, #2, #3 or #4 or a “No” response to both Indicators #5 and #6 together automatically result in a rating of Substandard Achievement, so these first six Indicators are of utmost importance.

New provisions implemented during the 2008-2009 fiscal year were adopted by the Commissioner’s rulemaking authority. The adopted amendment updated the rating system by adding one new critical indicator, adding and enhancing other existing indicators.

Currently, Clear Creek ISD enjoys a rating of “Superior Achievement”, with a score of 70 points on the financial accountability worksheet. The worksheet itself and a discussion of its salient points follow.

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Financial Integrity Rating System of Texas 2010-2011 DISTRICT STATUS DETAIL Name: CLEAR CREEK ISD(084910) Publication Level 1: 6/28/2012 12:33:14 PM

Status: Passed Publication Level 2: 9/20/2012 3:18:39 PM

Rating: Superior Achievement Last Updated: 9/20/2012 3:18:39 PM

District Score: 70 Passing Score: 52

# Indicator Description Updated Score

1 Was The Total Fund Balance Less Nonspendable and Restricted Fund 6/15/2012 Yes

Balance Greater Than Zero In The General Fund? 3:20:53 PM

2 Was the Total Unrestricted Net Asset Balance (Net of Accretion of 6/15/2012 Yes Interest on Capital Appreciation Bonds) In the Governmental 3:20:53 PM Activities Column in the Statement of Net Assets Greater than Zero?

(If the District's 5 Year % Change in Students was 10% more)

3 Were There No Disclosures In The Annual Financial Report And/Or 6/15/2012 Yes Other Sources Of Information Concerning Default On Bonded 3:20:54 PM

Indebtedness Obligations?

4 Was The Annual Financial Report Filed Within One Month After 6/15/2012 Yes November 27th or January 28th Deadline Depending Upon The 3:20:54 PM

District's Fiscal Year End Date (June 30th or August 31st)?

5 Was There An Unqualified Opinion in Annual Financial Report? 6/15/2012 Yes 3:20:54 PM

6 Did The Annual Financial Report Not Disclose Any Instance(s) Of 6/15/2012 Yes

Material Weaknesses In Internal Controls? 3:20:54 PM

1 Multiplier Sum

218 7 Was The Three-Year Average Percent Of Total Tax Collections 6/15/2012 5

(Including Delinquent) Greater Than 98%? 3:20:55 PM

8 Did The Comparison Of PEIMS Data To Like Information In Annual 6/15/2012 5 Financial Report Result In An Aggregate Variance Of Less Than 3 3:20:55 PM

Percent Of Expenditures Per Fund Type (Data Quality Measure)?

9 Were Debt Related Expenditures (Net Of IFA And/Or EDA Allotment) 6/15/2012 5 < $350.00 Per Student? (If The District's Five-Year Percent Change 3:20:56 PM In Students = Or > 7%, Or If Property Taxes Collected Per Penny Of

Tax Effort > $200,000 Per Student)

10 Was There No Disclosure In The Annual Audit Report Of Material 6/15/2012 5

Noncompliance? 3:20:56 PM

11 Did The District Have Full Accreditation Status In Relation To 6/15/2012 5 Financial Management Practices? (e.g. No Conservator Or Monitor 3:20:56 PM

Assigned)

12 Was The Aggregate Of Budgeted Expenditures And Other Uses Less 6/15/2012 5 Than The Aggregate Of Total Revenues, Other Resources and Fund 3:20:57 PM

Balance In General Fund?

13 If The District's Aggregate Fund Balance In The General Fund And 6/15/2012 5 Capital Projects Fund Was Less Than Zero, Were Construction 3:20:57 PM Projects Adequately Financed? (To Avoid Creating Or Adding To The

Fund Balance Deficit Situation)

14 Was The Ratio Of Cash And Investments To Deferred Revenues 6/15/2012 5 (Excluding Amount Equal To Net Delinquent Taxes Receivable) In 3:20:57 PM The General Fund Greater Than Or Equal To 1:1? (If Deferred

Revenues Are Less Than Net Delinquent Taxes Receivable)

15 Was The Administrative Cost Ratio Less Than The Threshold Ratio? 6/15/2012 5 3:20:58 PM

16 Was The Ratio Of Students To Teachers Within the Ranges Shown 6/15/2012 5

Below According To District Size? 3:20:58 PM

17 Was The Ratio Of Students To Total Staff Within the Ranges Shown 6/15/2012 5

Below According To District Size? 3:20:58 PM

18 Was The Decrease In Undesignated Unreserved Fund Balance < 20% 6/15/2012 5 Over Two Fiscal Years?(If Total Revenues > Operating Expenditures 3:20:59 PM

219 In The General Fund,Then District Receives 5 Points)

19 Was The Aggregate Total Of Cash And Investments In The General 6/15/2012 5

Fund More Than $0? 3:20:59 PM

20 Were Investment Earnings In All Funds (Excluding Debt Service Fund 6/15/2012 5 and Capital Projects Fund) Meet or Exceed the 3-Month Treasury Bill 3:21:00 PM

Rate?

70 Weighted Sum

1 Multiplier Sum

70 Score

DETERMINATION OF RATING A. Did The District Answer 'No' To Indicators 1, 2, 3 Or 4? OR Did The District Answer 'No' To Both 5 and 6? If So, The District’s Rating Is Substandard Achievement.

B. Determine Rating By Applicable Range For summation of the indicator scores (Indicators 7-20)

Superior Achievement 64-70

Above Standard Achievement 58-63

Standard Achievement 52-57

Substandard Achievement <52

Analysis of F.I.R.S.T. Ratings

Critical Indicators Indicators #1 through #6 are the critical indicators. Any “NO” response in this category is a signal indicator of fiscal distress. These six indicators revolve around the audit report, fund balance and the auditor’s findings. If General Fund Balance is greater than zero and the auditors issue a “clean” opinion, a District will pass the critical indicators. For the 2010-11 fiscal year, Clear Creek ISD had a General Fund Balance of $55.7 million and passed all other critical indicators.

Fiscal Responsibility Indicators #7 through #11 concern fiscal responsibility. Clear Creek ISD’s percentage of tax collections easily exceeds the increased minimum standard of 98.0% required in Indicator #7. For the

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year under review, taxes were collected at a rate of 99.7%. The District passed Indicator #8 which required that the District’s PEIMS financial data submission agree to the Annual Financial Report. The District also passed Indicator #9 due to taxes collected per penny of tax effort exceeding $200,000. Indicators #10 and #11 are very similar to the Critical Indicators, and Clear Creek easily passed these two on audit and full financial accreditation status.

Budgeting Indicators #12 through #14 concern budgeting, management and cash flow practices. The District adequately funds its budget and capital projects. Most importantly, as addressed in Indicator #14 the District does not spend cash it cannot afford to spend or cannot recognize as revenue.

Personnel Indicators #15 through #17 address staffing patterns. For the 2010-11 year, the District’s administrative cost ratio was well below that of the State standard of 11.05% at 4.56%. This item is addressed in more detail later in the report. Indicators #16 and #17 deal with staffing patterns, specifically students to classroom teachers and students to total staff. A District must fall into a certain range to meet these indicators, which means understaffing or overstaffing can trigger a “NO” response. The District falls safely within the prescribed ranges for each indicator at 14.5 students per classroom teacher and 7.7 students per staff member.

Cash Management The final three indicators deal with cash management practices. Indicator #18 deals with any decrease in General Fund Balance over two years. Since our unassigned fund balance increased over the two years, we easily met this indicator. Cash and investments were greater than $0, so Indicator #19 was easily surpassed, and investment earnings were approximately 0.68%, exceeding the 3-Month Treasury Bill rate of 0.095% set forth in Indicator #20.

Summary The Clear Creek ISD School Board, administration and the community have worked hard to improve and maintain the financial condition of the District over the past several years. This report demonstrates this improvement to all concerned.

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Perspectives on the Schools Survey

In May and June of 2012, K12 Insights, a third party company, facilitated a CCISD survey about issues ranging from academic preparation, student support, and parent engagement to safety and behavior, and school operations. More than 2,530 employees, 4,640 parents, and 5,120 5th, 8th and 12th grade students completed the survey.

At the district level, we will focus on the following key areas based on the feedback:

 Improve communication regarding a child’s academic progress and provide parents information so they can support learning at home.

 Develop communication explaining efforts to maintain a safe and effective environment for all students. For example, alcohol and drug use among CCISD students has declined nearly 30% since 2010 but yet the perception may be that it is still on the rise.

 Implement a system to report, investigate and track incidences of bullying.

Overall, most teachers (81%), parents (84%), and students (78%) gave their schools an A or B for overall quality. In addition, the majority of teachers gave positive responses regarding student support (90%) and parent involvement (84%). In regard to academic preparation, 89% of teachers provided positive ratings on various questions. This contrasts with 74% of parents who gave favorable ratings, citing concerns about timely feedback they receive about homework, tests and useful information on helping their children. Two-way dialogue between principals, teachers and parents is critical for student success. We will examine ways to improve ongoing and timely communication so our parents are partners in their child’s education.

The majority of staff (95%), parents (90%) and students (74%) feel safe at their school and students (83%) indicated they feel comfortable going to a staff member if there is a problem. When asked what is the biggest challenge facing CCISD, only 2% indicated campus safety. However, nearly 60% of students indicated concerns about the way students treat and respect one another. Creating a safe and effective learning environment is critical to our success. We take these concerns very seriously and will focus our future efforts on improving student-to-student relationships.

Nearly 9 out of 10 students reported teachers tell them what they need to know to do well in school and nearly 8 out of 10 say they have to work hard to make grades. When students were asked about cheating, 4 out of 10 responded that it was not an issue at their school. Following this survey, CCISD expanded the consequences for academic dishonesty and the district implemented the student- developed Honor Code at the secondary level

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District Achievements

Clear Creek Independent School District is a leader in the field of education in Texas. This is evident by the many academic, financial, operational and administrative awards that the District has earned over the last few years. A partial list of these achievements is provided below:

Awarded Superior Achievement Clear Creek ISD was named a Superior Achievement district according to the Financial Integrity Rating System of Texas (FIRST)

CCISD selected as one of the Houston Chronicle Top Workplaces. CCISD ranked 23rd among large employers.

Received the Distinguished Budget Presentation Award from the Government Finance Officers Association This award has been received for seven consecutive years.

Received the Meritorious Budget Award from the Association of School Business Officials, International This award has been received for five consecutive years.

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Received Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association This award has been received for six consecutive years.

Received the Certificate of Excellence in Financial Reporting from the Association of School Business Officials International This award has been received for six consecutive years.

Awarded the Gold Leadership Circle Award award by the Texas Comptroller of Public Accounts The District receives this award for its financial transparency for the past three years.

Maintained a low administrative cost ratio The District maintains a very low administrative cost ratio in comparison to the Texas Education Agency’s standard benchmark. For a large school district, 25,000 students or more, the Agency benchmark is an administrative cost ratio of 11.05%. Clear Creek’s administrative cost ratio is 4.67%.

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Employee Resource Allocations

CLEAR CREEK INDEPENDENT SCHOOL DISTRICT FULL-TIME EQUIVALENT DISTRICT EMPLOYEES BY POSITION

Description FY 2009 FY 2010 FY 2011 FY 2012 FY 2013

Teachers 2,577 2,689 2,713 2,663 2,697

Technology 36 37 58 50 49

Other Part-time 273 273 200 100 120

Total 4,545 4,796 4,990 5,035 5,046

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Glossary

This glossary contains definitions of terms used in this guide and such additional terms as seem necessary to common understandings concerning financial accounting procedures for schools. Several terms, which are not primarily financial accounting terms, have been included because of their significance for school financial accounting. The glossary is arranged alphabetically with appropriate cross-referencing where necessary.

Abatement – A complete or partial cancellation of a levy imposed by a governmental unit. Abatements usually apply to tax levies, special assessments, and service previously recorded expenditure or receipt item by such things as refunds, rebates, and collections for loss or damage to school property.

Account – This is a descriptive heading under which are recorded financial transactions that are similar in terms of a given frame of reference, such as purpose, object, or source.

Accounting Period – A period at the end of which and for which financial statements are prepared; for example, September 1 through August 31.

Accrual – A method of accounting that recognizes the financial effect of transactions, events, and inter-fund activities when they occur, regardless of the timing of related cash flows.

ACT – Acronym for American College Test.

ADA – Acronym for Average Daily Attendance.

Administration – Those activities which have as their purpose the general regulation, direction, and control of the affairs of the local education agency that are system-wide and not confined to one school, subject, or narrow phase of school activity.

AEIS – Acronym for Academic Excellence Indicator System.

Agency Fund – A fund used to account for activities of student or other groups.

AIS – Acronym for Accelerated Instructional Services.

Allocation – A part of a lump-sum appropriation which is designated for expenditure by specific organization units and/or for special purposes, activities, or objects.

Amendment – A proposal to change the amount or scope of an activity or project after the budget has already been submitted to the Board.

AP – Acronym for Advanced Placement.

Appraisal – (1) The act of appraising. (2) The estimated value resulting from such action.

Appraise – To make an estimate of value, particularly of the value of property. Note: if the property is valued for purposes of taxation, the less-inclusive term “assess” is substituted for the above term.

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Appropriation – An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation is usually limited in amount and as to the time when it may be expended.

Appropriation Account – A budgetary account set up to record specific authorization to spend. The account is credited with original and any supplemental appropriations and is charged with expenditures and encumbrances.

Assess – To value property officially for the purpose of taxation. Note, the term is also sometimes used to denote the levy of taxes, but such usage is not correct because it fails to distinguish between the valuation process and the tax levy process.

Assessed Valuation – A valuation set upon real estate or other property by a government as a basis for levying taxes.

Assets – Property owned by a local education agency which has a monetary value.

Balanced Budget – A budget with total expenditures not greater than the sum of total revenues plus fund balance.

Balance Sheet – An itemized statement that lists the total assets and the total liabilities of a given business to portray its net worth at a given moment of time. The amounts shown on a balance sheet are generally the historic cost of items and not their current values.

Benefits – A payment or entitlement, such as one made under an insurance policy or employment agreement, public assistance program, or something of value or usefulness.

Bill – (1) A term used to denote a law or statute passed by certain legislative bodies. A bill has greater legal formality and standing than a resolution. (2) A statement of an amount owing for goods and services sold on open account.

Board of Education – The elected or appointed body, which has been created according to State law and vested with responsibilities for educational activities in a given geographical area. These bodies are sometimes called school boards, governing boards, boards of directors, school committees, school trustees, etc. This definition relates to the general term and covers State boards, intermediate administrative unit boards, and local basic administrative unit boards.

Bond – A written promise, generally under seal, to pay a specified sum of money, called the face value, at a fixed time in the future, called the date of maturity, and carrying interest at a fixed rate, usually payable periodically. The difference between a note and a bond is that the latter usually runs for a longer periods of time and requires greater legal formality.

Bonded Debt – Bonded debt is the part of the school district debt which is covered by outstanding bonds of the district. This is sometimes referred to as “Funded Debt or Bonded Indebtedness.”

Bonds Authorized and Un-issued – Bonds that have been legally authorized but not issued and which can be issued and sold without further authorization.

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Bonds Payable – The face value of bonds issued and unpaid.

Budget – A plan of financial operation embodying an estimate of proposed expenditures for a given period or purpose and the proposed means of financing them. The budget usually consists of three parts: The first part contains a message from the budget-making authority together with a summary of the proposed expenditures and the means of financing them. The second part consists of schedules supporting the summary. These schedules show in detail the proposed expenditures and means of financing them, together with information as to past years’ actual revenues and expenditures and other data used in making the estimates. The third part is composed of drafts of the appropriation, revenue, and borrowing measures necessary to put the budget into effect.

Budgetary Accounts – These accounts are necessary to reflect budget operations and conditions, such as estimated revenues, appropriations, and encumbrances, the net balance, and other related information.

Capital Budget – A plan of proposed capital outlays and the means of financing them for the fiscal period. It is usually a part of the current budget. A capital program is sometimes referred to as a capital budget.

Capital Outlays – Expenditures which result in the acquisition of or addition to fixed assets.

Capital Program – A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long term work program or otherwise. It sets forth each project or other contemplated expenditure in which the local education agency is to have a part and specifies the full resources estimated to be available to finance the projected expenditures.

Capital Projects Fund – A fund used to account for the expenditures of resources accumulated from sales of bonds and related interest earnings for the renovation, acquisition and construction of school facilities.

Co-curricular Activities – Direct and personal services for public school pupils, such as inter- scholastic athletics, entertainments, publications, clubs, band, and orchestra, that are managed or operated by the student body under the guidance and direction of an adult, and are not part of the regular instructional program.

Community Services – Services which are provided for the community as a whole or some segment of the community and which are not restricted to the public schools or adult education programs.

Consultant – A resource person who provides assistance to the regular personnel through conference, demonstration, research, or other means. There are two types of consultants; those retained on a temporary basis and those who are permanently employed.

Contracted Services – Labor, material, and other costs for services rendered by personnel who are not on the payroll of the local education agency.

Credit Rating – A published ranking, based on detailed financial analysis by a credit bureau, of one's financial history, specifically as it relates to one's ability to meet debt obligations. The highest rating is usually AAA, and the lowest is D. Lenders use this information to decide whether to approve a loan.

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Current – As used in this manual, the term has reference to the fiscal year in progress.

Current Budget – The annual budget prepared for and effective during the present fiscal year.

Current Expenditures per Pupil – Current expenditures for a given period of time divided by a pupil unit of measure (average daily membership, average daily attendance)

Current Year’s Tax Levy – Taxes levied for the current fiscal period.

Debt – An obligation resulting from the borrowing of money or from the purchase of goods and services. Debts of local education agencies include bonds, warrants, and notes, etc.

Debt Limit – The maximum amount of gross or net debt which is legally permitted.

Debt Service – Debt Service refers to the semi-annual amount of money needed to pay the interest and principal payments on a bond issue.

Debt Service Fund – A fund used to account for the accumulation of resources and payment of principal and interest on all bonds.

Defease – To render null and void an agreement, commitment or obligation specified in a written document. When a bond issue is refunded and an escrow is established for the benefit of its bondholders the terms of the original indenture and obligations of the Trustee are generally said to have been defeased. The Original trust indenture is supplanted by the newly formed escrow agreement.

Deficit – The excess of the obligations of a fund over the fund’s resources.

Delinquent Taxes – Taxes remaining unpaid on and after the date on which they become delinquent by statute.

DTR – Acronym for district tax rate.

Encumbrances – Commitments related to unperformed (executory) contracts for goods or services.

Enterprise Fund – A fund used to account for the District’s activities for which outside users are charged a fee roughly equal to the cost of providing the goods or services of those activities.

EOC – Acronym for End of Course.

ES – Acronym for Elementary School.

Estimated Revenue – When the accounts are kept on an accrual basis, this term designates the amount of revenue estimated to accrue during a given period regardless of whether or not it is all to be collected during the period.

Existing Debt Allotment (EDA) – Sometimes referred to as Tier III funding. Granted by the 1999 Legislature guarantees $35 per student in state and local funds for each cent of effort (up to a maximum of $.12 per $100 valuation) to pay the principal and interest on eligible bonds. Eligible bonds are those that require a debt service payment during the 1998-99 fiscal year. 230 INFORMATIONAL

Expenditures – This includes total charges incurred, whether paid or unpaid, for current expense, capital outlay, and debt service. (Transfers between funds, encumbrances, and payments of cash in settlement of liabilities already accounted as expenditures are not considered as expenditures.)

Expenses - Charges incurred, whether paid or unpaid, for operation, maintenance, interest, and other charges which are presumed to benefit the current fiscal period. Note: legal provisions sometimes make it necessary to treat as expenses some charges whose benefits extend over future periods. For example, purchases of materials and supplies which may be used over a period of more than one year and payments for insurance which is to be in force for a period longer than one year frequently must be charged in their entirety to the appropriation of the year in which they are incurred and classified as expenses of that year even though their benefits extend also to other periods.

Fiscal Year – A twelve-month period of time to which the annual budget applies and at the end of which a local education agency determines its financial position and the results of its operations.

Fixed Assets – Land, building, machinery, furniture, and other equipment that the school district intends to hold or continue in use over a long period of time. “Fixed” denotes probability or intent to continue use or possession, and does not indicate immobility of an asset.

Food Service – Those activities which have as their purpose the preparation and serving of regular and incidental meals, lunches, or snacks in connection with school activities.

FTE – Acronym for full-time equivalent.

Function – As applied to expenditures, this term has reference to an activity or service aimed at accomplishing a certain purpose or end; for example, Instruction, Instructional Administration, Plant Maintenance and Operations.

Fund – A sum of money or other resource set-aside for specific activities of a school district. The fund accounts constitute a complete entity and all of the financial transactions for the particular fund are recorded in them.

Fund Accounting – A method of accounting that separates and tracks financial transactions to meet restrictions and reporting requirements imposed by funding sources.

Fund Balance – The excess of assets of a fund over its liabilities and reserves. During the fiscal year prior to closing, it represents the excess of the fund’s assets and estimated revenues for the period over its liabilities, reserves, and appropriations for the period.

GAAP – Acronym for Generally Accepted Accounting Principles.

GASB – Acronym for Governmental Accounting Standards Board.

GED – Acronym for General Educational Development.

General Fund – A fund used to finance the ordinary operations of the local education agency. It is available for a legally authorized purpose and consists of money not specifically designated for some other particular purpose.

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General Obligation Bonds – Bonds that carry a pledge of the general taxing power for the payment of debt obligations. General Obligation bonds are backed by the full faith and credit of the issuing governmental agency.

GFOA – Acronym for Government Finance Officers Association.

HB – Acronym for House Bill.

HS – Acronym for High School.

IB – Acronym for International Baccalaureate.

Instruction – The activities dealing directly with the teaching of students or improving the quality of teaching.

Instructional Facilities Allotment (IFA) – Granted by House Bill 4 in 1997, program provides a guaranteed level ($35) of state and local funds per student per penny of tax effort applicable to debt service on eligible bonds. However, there is a limit on funding for each biennium so the District must apply for funding. The applications are ranked based on relative property wealth and funds are awarded up to the dollar limit available.

Interest – A fee charged a borrower for the use of money.

Internal Service Fund – A fund used to account for revenues and expenses related to services provided to organizations inside the District on a cost reimbursement basis.

Inventory – A detailed list or record showing quantities, descriptions, values, and frequency, units of measure, and unit prices of property on hand.

I & S – Acronym for Interest & Sinking Fund (Debt Service Fund).

ISD – Acronym for Independent School District.

LAN – Acronym for local area network.

LEAP – The Learning Enrichment Academic Program is a program for students showing evidence of high performance in the area of general intellectual ability. The LEAP program identifies and serves children demonstrating giftedness revealed by learning potential tests.

Levy – (Verb) To impose taxes or special assessments. (Noun) The total of taxes or special assessments imposed by a governmental unit.

Long-Term Loan – A loan which extends for more than 5 years from the date the loan was obtained and is not secured by serial or term bonds. Such loans are not legal in Texas under the general statutes.

Modified Accrual Basis of Accounting – Basis of accounting according to which (a) revenues are recognized in the accounting period in which they become available and measurable and (b)

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expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt and certain similar accrued obligations, which should be recognized when due.

M & O – Acronym for Maintenance and Operations Fund (General Fund).

MS – Acronym for Middle School.

Object – As applied to expenditures, this term has reference to an article or service received; for example, payroll costs purchased and contracted services, materials, and supplies.

Payroll – A list of individual employees entitled to pay, with the amounts due to each for personal services rendered.

Performance Measures – The specified level of performance on a specific performance indicator.

PEIMS – Acronym for Public Education Information Management System.

Personnel, Full-Time – School employees who occupy positions the duties of which require them to be on the job on school days, throughout the school year, at least the number of hours the schools in the system are in session. Full-time work days are generally 7.5 hours.

Personnel, Part-Time – Personnel who occupy positions, the duties of which require less than full time-service. This includes those employed full-time for part of the school year, part-time for all of the school year, and part-time for part of the school year. See also Personnel, Full-Time.

PLAN – A software guidance resource that helps students measure their current academic development, explore career and training options, and make plans for the remaining year of high school and post-graduation years.

Plant Maintenance (Plant Repairs and Repairs and Replacements of Equipment) – Those activities which are concerned with keeping the grounds, buildings, and equipment at their original condition or completeness or efficiency, either through repairs or by replacements of property (anything less than replacement of a total building).

PO – Acronym for Purchase Order.

PPCD – Preschool Programs for Children with Disabilities is available for children aged 3 through 5. Students are provided instruction in all areas of early childhood development.

Principal of a School – The administrative head of a school (not school district) to who has been delegated the major responsibility for the coordination and supervision of the activities of the school.

Principal of Bonds – The face value of bonds.

Program – The definition of an effort to accomplish a specific objective or objectives consistent with funds or resources available. Budgets and actual revenue and expenditure records may be maintained per program.

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Program Budget – A budget wherein expenditures are based primarily on programs of work and secondarily on character and object. A program budget is a transitional type of budget between the traditional character and object number, on the one hand, and the performance budget on the other.

Property Taxes – The valuation of property in the School District is determined by the County Tax Assessor. The School District levies a tax per $100 of assessed valuation.

PSAT – Acronym for Preliminary Standardized Achievement Tests.

Purchase Order – A document authorizing the delivery of specified merchandise or the rendering of certain services and the making of a charge for them.

RADA – Acronym for Refined Average Daily Attendance.

Recapture – The recovery of financial resources from districts defined by the state as high property wealth.

Refunding Bonds – Bonds issued to pay off bonds already outstanding.

Reimbursement – Cash or other assets received as a repayment of the cost of work or services performed, or of other expenditures made for or on behalf of another governmental unit or department, or for an individual, firm, or corporation.

Reserve – An amount set aside for a specified purpose, or an account which records a portion of the fund balance that is to be segregated for some future use and, therefore, is not available for further appropriation and expenditure.

Salary – The total amount regularly paid or stipulated to be paid to an individual, before deductions, for personal services rendered while on the payroll of the school district. Payments for sabbatical leave are also considered as salary.

SAT – Acronym for Standardized Achievement Tests.

School – A division of the school system consisting of a group of pupils composed of one or more teachers to give instruction of a defined type, and housed in a school plant of one or more buildings. More than one school may be housed in one school plant, as is the case when the elementary and secondary programs are housed in the same school plant.

School, Elementary – A school classified as elementary by State and local practice and composed of any span of grades not above grade six. In this District this term includes kindergartens and pre- kindergartens and goes through grade five.

School, Intermediate – A separately organized elementary school intermediate between elementary and middle school.

School, Middle – A separately organized secondary school intermediate between elementary, intermediate, and senior high school. In this District middle schools include grades six through eight.

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School, Public – A school operated by publicly elected or appointed school officials in which the program and activities are under the control of these officials and which is supported by public funds.

School, Secondary – In this handbook a secondary school comprises any span of grades beginning with the next grade following the elementary/intermediate school and ending with or below grade 12, including middle schools, the different type of high schools, and alternative high schools.

School, Senior High – Schools offering the final years of high school work necessary for graduation; invariably preceded by a middle school in the same system.

School, Summer – The name applied to the school session carried on during the period between the end of the regular school term and the beginning of the next regular school term.

Serial Bonds – Bonds whose principal is to be repaid in periodic installments over the life of the issue.

Special Revenue Fund – A governmental fund type used to account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditure for specified purposes.

State Aid for Education – Any grant made by a State government for the support of education.

Student Wealth – Assessed value of property divided by school enrollment.

Supplemental Taxes – Taxes levied subsequent to the initial levy to add property omitted from the original tax roll(s).

Supply – A material item of an expendable nature that is consumed, worn out, or deteriorated in use; or one that loses its identity through fabrication or incorporation into a different or more complex unit or substance.

TAAS – Acronym for Texas Assessment Academic Skills exam.

TAKS – Acronym for Texas Assessment and Knowledge Skills Program.

TASP – Acronym for Texas Academic Skills Program.

Taxes – Compulsory charges levied by a governmental unit for the purpose of financing services performed for the common benefit. The term includes licenses and permits. It does not include special assessments.

Tax Year – The twelve-month reporting period for which you are filing your taxes.

TEA – Acronym for the Texas Education Agency.

TEKS – Acronym for Texas Essential Knowledge and Skills.

TRS – Acronym for Teacher Retirement System.

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Unencumbered Balance of Appropriation – That portion of an appropriation not yet expended or encumbered; the balance remaining after deducting from the appropriation the accumulated expenditures and outstanding encumbrances.

Unexpended Balance of Appropriation – That portion of an appropriation not yet expended; the balance remaining after deducting from the appropriation the accumulated expenditures.

Unit Cost – Expenditures for a function, activity, or service divided by the total number of units for which the function, activity, or service was provided.

WADA – Acronym for Weighted Average Daily Attendance.

WAN – Acronym for wide area network.

Workers’ Compensation – Compensation provided to employees who are injured or contract an occupational disease due to their employment.

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