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FORNEY INDEPENDENT SCHOOL DISTRICT 600 South Bois D’Arc Street · Forney, Texas Kaufman County

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FORNEY INDEPENDENT SCHOOL DISTRICT 600 South Bois D’Arc Street · Forney, Texas Kaufman County FORNEY ISD OFFICIAL BUDGET 2020-2021 Adopted June 29, 2020 FORNEY INDEPENDENT SCHOOL DISTRICT 600 South Bois d’Arc Street · Forney, Texas Kaufman County www.forneyisd.net This page is left blank intentionally. BOARD GOALS LEARNING ORGANIZATION We will have a sound and efficient learning organization that prepares for transition. LEARNING STANDARDS We will implement a research-based curriculum through relevant, engaging and innovative instruction that meets the needs of all learners. LEARNING ENVIRONMENT We will create a diverse learning environment tailored to the students’ needs. ASSESSMENT We will continuously assess formatively and summatively at the student, educator, campus and district levels to encourage learning, mastery and growth. DIGITAL LITERACY We will integrate technology that develops students to live, learn, earn and play responsibly in a digital world. COMMUNITY PARTNERSHIPS We will develop parent and community partnerships to promote rrelationshipselationships thatthat expandexpand students’students’ opportunitiesopportunities. FORNEY INDEPENDENT SCHOOL DISTRICT TABLE OF CONTENTS INTRODUCTORY SECTION (PAGES 1-16) Introductory Information Principal Officials ...........................................................................................................................3 Consultants and Advisors ...............................................................................................................4 Executive Summary ........................................................................................................................5 ORGANIZATIONAL SECTION (PAGES 17-60) District Information School District Boundary Map .....................................................................................................21 Overview of Forney Independent School District ........................................................................23 2020-2021 School Calendar ..........................................................................................................26 Organizational Structure ...............................................................................................................27 Accounting Information Fund Structure Diagram ................................................................................................................31 Financial Structure and Basis of Accounting ................................................................................32 Account Code Structure ................................................................................................................38 Significant Budget and Financial Information Budget Policy & Development Procedures ..................................................................................51 Budget Implementation Plan & Allocation of Human and Financial Resources .........................59 FINANCIAL SECTION (PAGES 61-100) Budget Information Financial Overview .......................................................................................................................65 Budget Analysis ............................................................................................................................66 Combined Governmental Fund Budget ........................................................................................69 General Fund Information General Fund Overview .................................................................................................................75 Operations Budget by Functional Area..........................................................................................77 Revenue and Expenditure Assumptions for the General Fund ......................................................79 General Fund Budget .....................................................................................................................82 i Food Service Information Food Service Fund Overview ........................................................................................................87 Food Service Fund Budget ............................................................................................................88 Debt Service Information Debt Service Fund Overview ........................................................................................................91 Debt Service Fund Budget ............................................................................................................92 Debt Service Payment Schedule ...................................................................................................93 Bonded Debt Facts ........................................................................................................................94 Debt Service Policy – CCA (Legal) ..............................................................................................95 Construction Fund Information Capital Projects Fund Overview ...................................................................................................99 INFORMATIONAL SECTION (PAGES 101-183) Tax Information Property Value Information ........................................................................................................105 Five Year Trend of Taxable Property Value ...............................................................................105 Comparison of Property Value by Use Category ........................................................................105 Top Ten Taxpayers ......................................................................................................................106 Tax Rate & Collection Information .............................................................................................107 Historic Tax Rates ........................................................................................................................107 Tax Collection History ................................................................................................................108 Impact of Tax Rate on Single Family Residence ........................................................................108 Enrollment Information Enrollment Information ..............................................................................................................113 Student Demographic Data .........................................................................................................114 Personnel Information Staffing Information ....................................................................................................................119 Compensation Plan .....................................................................................................................122 Campus Staffing Analysis ...........................................................................................................137 Glossary Glossary of Terms .......................................................................................................................169 ii FORNEY ISD INTRODUCTORY SECTION FORNEY INDEPENDENT SCHOOL DISTRICT 1 This page is left blank intentionally. 2 Forney Independent School District Administrative Office 600 South Bois d’Arc Street Forney, Texas 75126 Board of Trustees Trustee Name Length of Service Term Expires Mr. Greg Pharris, President 12 Years 2023 Mr. Chad Johnson, Vice President 4 Years 2022 Ms. Barbara Jo Green, Secretary 5 Years 2021 Mr. Christopher Andrews 4 Years 2022 Mr. Heath Carroll 5 Years 2021 Ms. Becky Dobbs 14 Years 2022 Mr. Scott Regan 3 Years 2023 Administrative Officials Name of Official Position Years at FISD Dr. Justin Terry Superintendent 6 Mr. John G. Chase Chief Financial Officer 6 Mr. Richard Geer Chief Human Services Officer 16 Ms. Kimberly Morisak Chief Inform. & Innovation Officer 6 Ms. Judith Webber Chief Learning Officer 6 Official Issuing Report John Chase, Chief Financial Officer 3 Forney Independent School District Consultants and Advisors Auditor Hankins, Eastup, Deaton, Tonn & Seay 902 North Locust Denton, Texas 76202-0977 Bond Counsel Locke Lord LLP 600 Congress Avenue, Suite 2200 Austin, Texas 78701 Depository Bank City Bank 771 E. US Hwy 80, Suite 100 Forney, Texas 75126 Financial Advisor Live Oak Public Finance, LLC 1515 South Capital of Texas Highway, Suite 206 Austin, Texas 78746 General Counsel Walsh, Gallegos, Treviño, Russo, & Kyle, P.C. 505 E. Huntland Dr., Suite 600 Austin, Texas 78752 4 Executive Summary Forney Independent School District (District) is pleased to present the 2021 budget and financial plan. This budget has been prepared in accordance with state regulations and local policies covering the 12-month period from July 1, 2020 through June 30, 2021. This budget was developed using student enrollment trends and the most recent available property value information. Staffing formulas were used to allocate staff to campuses to ensure student-to- teacher and student-to-total staff ratios remain within state recognized standards. Input from senior administrative staff, principals, department heads, and the Board of Trustees was considered before arriving at the final allocations included in the budget. Budget Presentation This budget document contains the following sections: Introductory Section – Highlights the important information contained in the budget. The Introductory Section will give the reader insight into the rest of the budget document. It will provide a comprehensive summary of the budget. Organizational Section – Provides the framework for budget development as well as the District’s
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