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Fiscal Year 2016-2017 Budget Detailed Budget Analysis

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Fiscal Year 2016-2017 Budget Detailed Budget Analysis CCLLEEAARR CCRREEEEKK IINNDDEEPPEENNDDEENNTT SSCCHHOOOOLL DDIISSTTRRIICCTT League City, Texas FFIISSCCAALL YYEEAARR 22001166--22001177 BBUUDDGGEETT DDEETTAAIILLEEDD BBUUDDGGEETT AANNAALLYYSSIISS September 1, 2016 to August 31, 2017 As Adopted August 29, 2016 BBOOAARRDD OOFF TTRRUUSSTTEEEESS Dr. Laura DuPont, President Page Rander, Vice President Charles Pond, Secretary Win Weber Ken Baliker Ann Hammond Jay Cunningham AADDMMIINNIISSTTRRAATTIIVVEE SSTTAAFFFF Dr. Greg Smith, Superintendent of Schools Dr. Steve Ebell Deputy Superintendent – Curriculum & Instruction Paul McLarty Deputy Superintendent – Business & Support Services Scott Bockart Assistant Superintendent – Secondary Education Holly Hughes Assistant Superintendent – Elementary Education Dr. Casey O’Pry Executive Director – Human Resources Dr. Robert Bayard Chief Technology Officer Elaina Polsen Director of Communications www.ccisd.net Table of Contents Introductory Section: Executive Summary .............................................................................. 2 2016 - 2017 Board of Trustees ............................................................ 32 2016 – 2017 Board of Trustee and Administrators .................................. 37 Organizational Section: Organization Chart ............................................................................. 36 The District ........................................................................................ 42 District Map ....................................................................................... 44 Mission Statement and Portrait of a Clear Creek Graduate ....................... 45 Strategic Planning at CCISD ................................................................ 46 Strategic Goals & Performance Targets ................................................. 47 Budget and Financial Policies ............................................................... 51 Budget Process .................................................................................. 59 Budget Calendar for the Year 2016-2017 ............................................... 65 Staffing Standards .............................................................................. 66 Budget Control and Management Process .............................................. 71 Internal Audit Department ................................................................... 77 Financial Section: Governmental Funds and Proprietary Funds Combined Statement of Revenues, Expenditures and Changes in Fund Balance ............................................................ 81 Governmental Funds Combined Statement of Revenues, Expenditures and Changes in Fund Balance ............................................................ 82 Proprietary Funds Combined Statement of Revenues, Expenditures and Changes in Fund Balance ............................................................ 83 General Fund and Special Revenue Funds Combined Statement of Revenues, Expenditures and Changes in Fund Balance ............................................................ 84 General Fund Combined Statement of Revenues, Expenditures and Changes in Fund Balance ............................................................ 85 Analysis of General Fund Revenues .............................................. 86 Analysis of General Fund Expenditures .......................................... 88 Analysis of Fund Balance ............................................................. 90 Special Revenue Funds ....................................................................... 91 Combined Statement of Revenues, Expenditures and Changes in Fund Balance ............................................................ 92 Analysis of Special Revenue Fund Revenues .................................. 93 Analysis of Special Revenue Fund Expenditures ............................. 94 Debt Service Funds ............................................................................. 95 i Table of Contents Combined Statement of Revenues, Expenditures and Changes in Fund Balance ............................................................ 97 Analysis of Debt Service Fund Revenues ....................................... 98 Analysis of Debt Service Fund Expenditures ................................... 99 Schedule of Aggregate Debt Service ........................................... 100 Estimated Overlapping Debt ...................................................... 101 Capital Projects Funds ....................................................................... 102 Combined Statement of Revenues, Expenditures and Capital Projects Revenue ........................................................... 105 Capital Projects Expenditures .................................................... 106 Recently Completed and In-Progress Capital Projects ................... 106 Current Approved Bond Programs .............................................. 109 Enterprise Funds .............................................................................. 110 Combined Statement of Revenues, Expenditures and Changes in Fund Balance .......................................................... 111 Internal Service Funds ...................................................................... 112 Combined Statement of Revenues, Expenditures and Changes in Fund Balance .......................................................... 113 Supporting Financial Schedules .......................................................... 114 Combined Statement of Expenditures by Function and Object Code ......................................................... 115 Overview of Account Codes ....................................................... 119 Basic System Code of Composition ............................................. 120 Schools and Programs: High Schools Clear Brook High School............................................................ 130 Clear Creek High School ........................................................... 131 Clear Falls High School ............................................................. 132 Clear Horizons Early College High School .................................... 133 Clear Lake High School ............................................................. 134 Clear Path Alternative School ..................................................... 135 Clear Springs High School ......................................................... 136 Clear View Education Center ...................................................... 137 Intermediate Schools Bayside Intermediate School ..................................................... 138 Brookside Intermediate School .................................................. 139 Clear Creek Intermediate School ................................................ 140 Clear Lake Intermediate School ................................................. 141 Creekside Intermediate School .................................................. 142 League City Intermediate School ................................................ 143 Seabrook Intermediate School ................................................... 144 ii Table of Contents Space Center Intermediate School .................................................145 Victory Lakes Intermediate School .................................................146 Westbrook Intermediate School .....................................................147 Elementary Schools Armand Bayou Elementary School ..................................................148 Henry F. Bauerschlag Elementary School ........................................149 James F. Bay Elementary School ....................................................150 Brookwood Elementary School .......................................................151 Clear Lake City Elementary School .................................................152 Falcon Pass Elementary School ......................................................153 Lloyd R. Ferguson Elementary School .............................................154 Darwin L. Gilmore Elementary School .............................................155 Art & Pat Goforth Elementary School ..............................................156 P.H. Greene Elementary School .....................................................157 Walter Hall Elementary School .......................................................158 I.W. & Eleanor Hyde Elementary School ..........................................159 C.D. Landolt Elementary School .....................................................160 League City Elementary School ......................................................161 Margaret S. McWhirter Elementary School .......................................162 Dr. Sandra Mossman Elementary School .........................................163 North Pointe Elementary School .....................................................164 Ralph Parr Elementary School ........................................................165 G. W. Robinson Elementary School .................................................166 James H. Ross Elementary School ..................................................167 LaVace Stewart Elementary School .................................................168 John F. Ward Elementary School ....................................................169 Arlyne & Alan Weber Elementary School .........................................170 Wedgewood Elementary School .....................................................171 G.H. Whitcomb Elementary School .................................................172
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