Alief Independent School District 2016-17 Official Budget Alief Independent School District 4250 Cook Road Houston, Texas 77072 www.aliefisd.net Alief Independent School District Houston, Texas 2016-17 Official Budget Effective September 1, 2016 – August 31, 2017 Issued by: H.D. Chambers Superintendent Administrative Services Division Charles Woods Deputy Superintendent for Business Deanna Wentz, CPA Assistant Superintendent of Finance Table of Contents 2016-17 Budget Introductory Section Principal Officials .............................................................................................................................. 1 Transmittal Letter .............................................................................................................................. 2 Executive Summary .......................................................................................................................... 3 District Profile .................................................................................................................................. 16 Meritorious Budget Award .............................................................................................................. 19 Distinguished Budget Presentation Award ..................................................................................... 20 Organizational Section Mission Statement and District Goals............................................................................................. 21 District-wide Organizational Chart .................................................................................................. 24 School Board of Trustees ............................................................................................................... 25 Functions and Responsibilities of the Superintendent ................................................................... 27 Business Services Division Organizational Chart .......................................................................... 28 Functions and Responsibilities of the Business Services Division ................................................. 29 Instruction Division Organizational Chart ....................................................................................... 32 Functions and Responsibilities of the Instruction Division ............................................................. 33 District Map ..................................................................................................................................... 35 Financial Structure and Basis of Accounting .................................................................................. 3 6 Classification of Revenues and Expenditures ................................................................................ 38 Department / Fund Matrix ............................................................................................................... 42 Significant Financial Policies and Procedures ................................................................................ 43 Budget Policies and Development Procedures .............................................................................. 46 Budget Calendar ............................................................................................................................. 48 Budget Administration and Management Process ......................................................................... 50 Financial Overview Overview of Financial Section ........................................................................................................ 52 Combined Budget Summaries ........................................................................................................ 54 Property Tax Rate Calculation Worksheet ..................................................................................... 56 Tax Rate Comparisons .................................................................................................................. 57 Capital Projects Capital Improvement Projects Summary ..................................................................................... 59 General Fund Overview of General Fund .......................................................................................................... 72 Five Year Summary of Revenues and Expenditures .................................................................. 76 Expenditure Summary by Major Object ...................................................................................... 78 Expenditure Summary by Major Object within Function ............................................................. 79 Major Object Summary by Organization ..................................................................................... 83 Maintenance and Operations Tax Rate Comparisons ............................................................... 85 Comparison with Area School Districts – Fund Balance ............................................................ 87 General Fund Organization Summaries Organization Summaries Overview ........................................................................................ 88 Superintendent/Board Budget ................................................................................................ 89 Business Services Division Goals .......................................................................................... 90 Business Services Division Budget ........................................................................................ 92 Instruction Division and Campus Goals .................................................................................. 93 Instruction Division Budget ..................................................................................................... 95 Campus Budget Summary ...................................................................................................... 96 Individual Campus Budgets .................................................................................................... 9 7 i Table of Contents (continued) Debt Service Fund Overview of Debt Service Fund ................................................................................................ 143 Five Year Summary Revenues & Expenditures ....................................................................... 145 Debt Retirement Summary ....................................................................................................... 146 Total Debt and Percent Retired by Year ................................................................................... 147 Total Debt and Percent Paid in Ten Years ............................................................................... 148 Debt Service Tax Rate Comparison ......................................................................................... 149 Total Debt per Student .............................................................................................................. 150 Food Service Fund Overview of Food Service Fund ................................................................................................ 151 Five Year Summary of Revenues and Expenditures ................................................................. 152 Expenditure Summary by Major Object ..................................................................................... 153 Revenues, Expenditures, & Fund Balance Forecasts ............................................................... 154 Industry Comparisons ................................................................................................................ 155 Informational Section District Description and History .................................................................................................... 156 Long Range Financial Forecasts .................................................................................................. 158 Debt Service Requirements to Maturity by Issue ......................................................................... 165 Outstanding Bond Issues and the Projects Funded ..................................................................... 167 Impact of Budget on Taxpayers .................................................................................................... 170 Market and Assessed Property Value – Ten Year Summary ....................................................... 171 Property Tax Rates, Levies, and Collections – Ten Year Summary ............................................ 172 Principal Taxpayers ...................................................................................................................... 173 Summary of Federal Expenditures ............................................................................................... 174 Personnel Overview of Personnel ............................................................................................................... 175 General Fund Schedule of Payroll Expenditures by Function ................................................... 176 General Fund Schedule of Payroll Expenditures by Object....................................................... 177 Position Counts by Year ............................................................................................................ 178 Budgeted Position Counts by Division and in Total ................................................................... 179 New Hire Teacher Salary Placement Schedule ........................................................................