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 CCCLLLEEEAAARRR CCCRRREEEEEEKKK IIINNNDDDEEEPPPEEENNNDDDEEENNNTTT SSSCCCHHHOOOOOOLLL DDDIIISSTTTRRRIIICCCTTT League City, Texas FFFIIISSSCCCAAALLL YYYEEEAAARRR 222000111222---222000111333 BBBUUUDDDGGGEEETTT DDDEEETTTAAIIILLLEEEDDD BBBUUUDDDGGGEEETTT AAANNNAAALLLYYYSSSIIISSS September 1, 2012 to August 31, 2013 As Adopted August 20, 2012 BBBOOOAAARRRDDD OOOFFF TTTRRRUUUSSSTTTEEEEEESSS Ken Baliker, President Ann Hammond, Vice President Win Weber, Secretary Dee Scott Robert Davee Charles Pond Page Rander AAADDDMMMIIINNNIIISSSTTTRRRAAATTTIIIVVVEEE SSSTTTAAAFFFFFF 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