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Conroe Independent School District Conroe Independent School District 2018-2019 Official Budget Effective September 1, 2018 - August 31, 2019 3205 West Davis Conroe, Texas 77304-2098 www.conroeisd.net Conroe Independent School District Official Budget Effective September 1, 2018 - August 31, 2019 Issued by Finance Office Darrin Rice Chief Financial Officer Janith Stowers Business & Accounting Manager Karen Garza Business & Accounting Manager Cyndi Westrup Senior Accountant Rachael Batalla Staff Accountant 3205 West Davis Conroe, Texas 77304-2098 www.conroeisd.net Conroe Independent School District Table of Contents 2018-19 Budget Introductory Section Principal Officials ............................................................................................................................ 1 Executive Summary .................................................................................................. 3 Certificate for Meritorious Budget Award ...................................................................................... 18 Organizational Section Organizational Chart ..................................................................................................................... 19 Vision Statement and Strategic Goals .......................................................................................... 20 2018-2019 District Improvement Plan .......................................................................................... 21 Financial Structure and Basis of Accounting ................................................................................ 43 Classification of Revenues and Expenditures .............................................................................. 44 Significant Financial Policies and Procedures .............................................................................. 48 Budget Policies and Development Procedures ............................................................................ 51 Budget Calendar ........................................................................................................................... 54 Budget Administration and Management Process ....................................................................... 57 Financial Section Financial Overview ....................................................................................................................... 59 Combined Budget Summary ........................................................................................................ 60 Combined Property Tax Rate Calculation Worksheet .................................................................. 62 Impact of Budget on Taxpayers .................................................................................................... 63 Tax Rate Comparisons ................................................................................................................. 64 General Fund General Fund Overview ................................................................................................................ 67 Budget Summary: 2018-2019 Summary by Major Object and Function ...................................... 72 Expenditure Summary by Major Object ........................................................................................ 73 Expenditure Summary by Major Object Within Function .............................................................. 74 Major Object Summary by Campus .............................................................................................. 78 Five Year Summary of Revenues and Expenditures ................................................................... 80 General Fund Organization Summaries Organizational Summaries ........................................................................................................... 81 Organizational Overview .............................................................................................................. 82 Superintendent Goals & Objectives.............................................................................................. 86 Deputy Superintendent of Operations Goals & Objectives .......................................................... 88 Deputy Superintendent of Schools Goals & Objectives ............................................................... 90 Financial Services Goals & Objectives ......................................................................................... 92 Legal Services Goals & Objectives .............................................................................................. 94 Security Goals & Objectives ......................................................................................................... 96 Campus ........................................................................................................................................ 98 Elementary / Intermediate Schools ............................................................................................... 99 Individual Elementary / Intermediate Schools Goals & Budgets ................................................ 100 Secondary Schools ..................................................................................................................... 187 Individual Secondary Schools Goals & Budgets ........................................................................ 188 Summer School .......................................................................................................................... 226 i Table of Contents (continued) Debt Service Fund Debt Service Fund Overview ...................................................................................................... 238 Five Year Summary of Revenues and Expenditures ................................................................. 229 Revenue and Expenditure Summary by Major Object ............................................................... 230 Debt Retirement Summary ......................................................................................................... 231 Schedule of Long Term Debt ...................................................................................................... 232 Debt Service Requirements Until Maturity ................................................................................. 234 Debt Service Requirements to Maturity by Issue Date............................................................... 235 Capital Projects Fund Capital Projects Fund Overview ................................................................................................. 239 Five Year Summary of Revenues and Expenditures ................................................................. 243 Revenue and Expenditure Summary by Major Object ............................................................... 244 Capital Projects Summary .......................................................................................................... 245 Capacity, Enrollment and Age by School ................................................................................... 248 Food Service Fund Food Service Special Revenue Fund Overview ......................................................................... 251 Goals & Objectives .................................................................................................................... 252 Five Year Summary of Revenues and Expenditures ................................................................. 253 Revenue and Expenditure Summary by Major Object ............................................................... 254 Informational Section Long-Range Financial Forecasts................................................................................................ 255 Financial Projections Summary .................................................................................................. 260 Impact of Budget on Taxpayers .................................................................................................. 268 Assessed and Estimated Value of Taxable Properties – Last Ten Fiscal Years ....................... 269 Property Tax Rates, Levies, and Collections – Last Ten Fiscal Years and 2019 Projection ..... 270 Financial Projections Enrollment ................................................................................................ 271 Revenue and Expenditure Forecasts ......................................................................................... 272 Personnel Salary Proposals......................................................................................................................... 275 General Fund Schedule of Payroll Expenditures by Function .................................................... 276 Position Counts by Year ............................................................................................................. 277 Budgeted Position Counts by Division and in Total.................................................................... 278 2018-19 Hiring Schedule ............................................................................................................ 279 Staffing Formulas........................................................................................................................ 280 Performance Measures Annual Accountability Summary ................................................................................................. 285 District Accountability Summary ................................................................................................. 286 Campus Accountability
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