1 DALLAS INDEPENDENT SCHOOL DISTRICT GENERAL FUND SUMMARY FINANCIAL STATEMENTS FOR THE PERIOD ENDED AUGUST 31, 2017 CURRENT YEAR 2017‐2018 PRIOR YEAR 2016‐2017 % FY16 % Adopted Budget August Year‐To‐Date Remaining Remaining Year‐To‐Date Actual Actual July 1st Revised Budget Actual Budget Budget Actual Total Remaining Revenues 5700 ‐ Local $ 1,121,817,388 $ 1,121,835,306 $ 3,264,469 $ 1,118,570,837 99.71% $1,837,499 $ 949,123,310 99.81% 5800 ‐ State 229,815,493 229,815,493 9,234,780 220,580,713 95.98% 9,354,683 412,296,381 97.73% 5900 ‐ Federal 67,551,372 67,551,372 3,461,663 64,089,709 94.88% 3,633,225 62,720,559 94.21% 7900 ‐ Other Financing Sources ‐ ‐ 1,858,110 ‐ 0.00% 4,750 119,517,764 100.00% Total Revenues 1,419,184,253 1,419,202,171 17,819,022 1,401,383,149 98.74% 14,830,157 1,543,658,014 99.04% Expenditures 11 ‐ Instruction 826,174,380 826,909,174 57,327,361 769,581,813 93.07% 64,293,681 809,725,636 92.06% 12 ‐ Instructional Resources and Media Services 19,313,622 19,329,071 1,587,270 17,741,801 91.79% 1,761,056 22,320,443 92.11% 13 ‐ Curriculum and Instructional Staff Development 14,033,198 14,701,715 1,403,160 13,298,555 90.46% 1,745,346 13,471,308 87.04% 21 ‐ Instructional Leadership 37,041,226 35,324,140 6,136,860 29,187,280 82.63% 6,176,897 29,329,933 78.94% 23 ‐ School Leadership 91,388,052 91,435,956 4,941,879 86,494,077 94.60% 5,828,048 95,245,639 93.88% 31 ‐ Guidance, Counseling and Evaluation 53,488,688 53,502,146 5,675,287 47,826,859 89.39% 6,879,298 57,495,405 88.04% 32 ‐ Social Work Services 2,125,962 2,122,962 253,654 1,869,308 88.05% 398,301 2,657,160 85.01% 33 ‐ Health Services 19,758,332 19,772,029 1,576,356 18,195,673 92.03% 1,817,876 19,352,720 90.61% 34 ‐ Student Transportation 53,779,842 53,700,842 47,088 53,653,754 99.91% 3,523,485 53,859,000 93.46% 36 ‐ Cocurricular Activities 29,813,256 29,931,826 1,289,770 28,642,056 95.69% 2,234,193 32,101,589 93.04% 41 ‐ General Administration 53,283,998 53,634,994 6,233,002 47,401,992 88.38% 6,679,849 48,875,154 86.33% 51 ‐ Plant Maintenance and Operations 142,053,832 141,689,504 15,216,289 126,473,215 89.26% 17,826,643 159,038,220 88.79% 52 ‐ Security and Monitoring Services 22,901,859 22,736,433 2,050,426 20,686,007 90.98% 2,375,205 22,113,612 89.26% 53 ‐ Data Processing Services 31,656,476 31,572,011 4,190,047 27,381,964 86.73% 7,117,210 33,731,123 78.90% 61 ‐ Community Services 3,267,836 3,659,101 594,117 3,064,984 83.76% 550,262 4,523,550 87.84% 71 ‐ Debt Service 8,377,237 8,377,237 4,181,118 4,196,119 50.09% 4,186,718 15,456,130 72.91% 81 ‐ Facilities Acquisition and Construction 5,500,000 5,576,573 427,124 5,149,449 92.34% 46,980,872 19,269,267 ‐143.81% 95 ‐ Payments to JJAEP 86,300 86,300 1,254 85,046 98.55% ‐ 5,622 100.00% 97 ‐ Payments to Tax Increment Fund 65,373 65,373 ‐ 65,373 100.00% ‐ ‐ 0.00% 99 ‐ Other Intergovernmental Charges 5,074,784 5,074,784 ‐ 5,074,784 100.00% 1,118,520 4,791,696 76.66% 8900 ‐ Other Financing Uses ‐ ‐ 7,138,575 ‐ 0.00% ‐ 75,225,739 100.00% Total Expenditures 1,419,184,253 1,419,202,171 120,270,635 $ 1,298,931,536 91.53% 181,493,461 1,518,588,946 88.05% Result of Operations $ ‐ $ ‐ $ (102,451,613) $ (166,663,304) $ 25,069,068 2 DALLAS INDEPENDENT SCHOOL DISTRICT GENERAL FUND BUDGETED AND ACTUAL EXPENDITURES BY OBJECT FOR THE PERIOD ENDED AUGUST 31, 2017 Adopted Budget Amended Budget Year‐To‐Date Actual/ Budget Remaining Remaining Prior Year‐To‐Date Object Description July 1st August 31st Actual % Budget Budget % Actual 6112 6112 Subs for Professionals $ 19,197,464 $ 19,332,633 $ 15,216 0.08%$ 19,317,417 99.92%$ 74,647 6116 6116 Prof Stipends 31,799,699 31,799,699 ‐ 0.00% 31,799,699 100.00% 132,093 6117 6117 Prof PT/Temp 1,014,117 1,014,117 63,813 6.29% 950,304 93.71% 80,092 6118 6118 Prof Extra Duty 13,307,516 11,593,376 1,330,134 11.47% 10,263,242 88.53% 1,479,783 6119 6119 Prof Wages 760,195,887 761,564,960 68,661,742 9.02% 692,903,218 90.98% 78,198,555 6121 6121 Overtime 1,039,070 1,048,703 323,057 30.81% 725,646 69.19% 185,438 6122 6122 Subs for Support Emp 64,770 64,770 4,898 7.56% 59,872 92.44% 19,680 6126 6126 Support Stipends ‐ ‐ 20,168 >100.00% ‐ 0.00% 31,315 6127 6127 Support PT/Temp 669,905 809,905 79,714 9.84% 730,191 90.16% 54,708 6128 6128 Support Extra Duty 4,884,945 4,499,126 608,633 13.53% 3,890,493 86.47% 1,118,726 6129 6129 Support Sal/Wage 147,387,887 147,089,542 9,519,342 6.47% 137,570,200 93.53% 9,752,376 6139 6139 Car Allowance 697,970 697,970 63,573 9.11% 634,397 90.89% 71,065 6141 6141 FICA 13,279,516 13,499,021 285,572 2.12% 13,213,449 97.88% 334,445 6142 6142 Health/Life Ins 50,631,161 50,679,335 1,219,311 2.41% 49,460,024 97.59% 1,236,133 6143 6143 Wkrs Comp 5,953,843 6,052,271 180,864 2.99% 5,871,407 97.01% 280,939 6144 6144 TRS on Behalf Pymt 56,000,000 56,000,000 9,234,780 16.49% 46,765,220 83.51% 9,330,400 6145 6145 Unemp Comp 3,663,214 3,723,821 113,146 3.04% 3,610,675 96.96% 174,411 6146 6146 TRS 35,712,090 36,302,028 1,721,363 4.74% 34,580,665 95.26% 2,005,556 6149 6149 Other Emp Benefits 438,339 438,760 11,122 2.53% 427,638 97.47% 11,962 Total 6100 1,145,937,393 1,146,210,037 93,456,448 8.15% 1,052,753,589 91.85% 104,572,324 3 DALLAS INDEPENDENT SCHOOL DISTRICT GENERAL FUND BUDGETED AND ACTUAL EXPENDITURES BY OBJECT FOR THE PERIOD ENDED AUGUST 31, 2017 Adopted Budget Amended Budget Year‐To‐Date Actual/ Budget Remaining Remaining Prior Year‐To‐Date Object Description July 1st August 31st Actual % Budget Budget % Actual 6211 6211 Legal Svcs 4,308,650 4,308,650 61,721 1.43% 4,246,929 98.57% 264,783 6212 6212 Audit Svcs 662,500 662,500 ‐ 0.00% 662,500 100.00% ‐ 6213 6213 Tax Appraisal/Collection 5,074,784 5,074,784 ‐ 0.00% 5,074,784 100.00% 1,118,520 6216 6216 Consultant Svcs 1,770,421 1,260,124 12,750 1.01% 1,247,374 98.99% ‐ 6219 6219 Prof Svcs 1,667,478 2,192,478 260,131 11.86% 1,932,347 88.14% 175,561 6221 6221 Staff Tuition & Related Fees 220,084 220,084 ‐ 0.00% 220,084 100.00% 249 6223 6223 Student Tuition‐Other than Public Schools 189,300 189,900 1,254 0.66% 188,646 99.34% ‐ 6239 6239 Ed Svc Ctr 32,508 57,208 ‐ 0.00% 57,208 100.00% ‐ 6246 6246 Contract Maint‐FFE 365,395 365,595 2,466 0.67% 363,129 99.33% 21,136 6247 6247 Contract Maint‐Veh 684,290 684,290 46,647 6.82% 637,643 93.18% 11,634 6248 6248 Contract Maint‐Bldg Repair 6,055,648 5,855,075 35,783 0.61% 5,819,292 99.39% 59,742 6249 6249 Contract Repair & Maint‐Other 26,787,425 21,672,983 2,723,014 12.56% 18,949,969 87.44% 5,230,475 6255 6255 Water/WW/Sanitation 7,780,976 7,771,976 730,874 9.40% 7,041,102 90.60% 1,271,001 6256 6256 Telecom 6,374,698 6,378,733 802,029 12.57% 5,576,704 87.43% 803,133 6257 6257 Electricity 24,733,943 24,717,661 912,914 3.69% 23,804,747 96.31% 1,429,162 6258 6258 Natural Gas 3,413,002 3,413,002 44,972 1.32% 3,368,030 98.68% 20,306 6265 6265 Copier Exp 4,115,099 4,117,499 441 0.01% 4,117,058 99.99% 5,570 6266 6266 Rentals‐FFE 525,000 525,000 48,780 9.29% 476,220 90.71% 66,293 6267 6267 Rentals‐Veh 12,872 12,872 6,000 46.61% 6,872 53.39% 708 6268 6268 Rentals‐Bldg 951,743 951,743 189,221 19.88% 762,522 80.12% 185,278 6269 6269 Rentals‐Op Leases 10,606,235 10,618,702 11,410 0.11% 10,607,292 99.89% 15,640 6291 6291 Consulting Svcs 5,455,892 3,785,887 94,022 2.48% 3,691,865 97.52% 207,341 6294 6294 Printing and Graphics 1,781,146 1,868,192 317,128 16.98% 1,551,064 83.02% 231,191 6295 6295 Research and Evaluation 110,000 115,000 ‐ 0.00% 115,000 100.00% ‐ 6296 6296 Transportation‐Dallas County Schools 56,414,627 56,609,752 20,624 0.04% 56,589,128 99.96% 3,728,399 6299 6299 Misc Contracted Svcs 25,628,377 25,997,154 2,051,547 7.89% 23,945,607 92.11% 3,419,257 Total 6200 195,722,093 189,426,844 8,373,728 4.42% 181,053,116 95.58% 18,265,377 4 DALLAS INDEPENDENT SCHOOL DISTRICT GENERAL FUND BUDGETED AND ACTUAL EXPENDITURES BY OBJECT FOR THE PERIOD ENDED AUGUST 31, 2017 Adopted Budget Amended Budget Year‐To‐Date Actual/ Budget Remaining Remaining Prior Year‐To‐Date Object Description July 1st August 31st Actual % Budget Budget % Actual 6311 6311 Gas & Other Fuel 800,563 793,063 171,756 21.66% 621,307 78.34% 46,355 6319 6319 Supplies‐Maint/Ops 8,159,940 8,473,774 1,447,509 17.08% 7,026,265 82.92% 1,610,132 6321 6321 Textbooks 1,590,982 2,293,774 46,318 2.02% 2,247,456 97.98% 68,410 6328 6328 AV Kits (AV Kits less than $5,000 per unit cost) 206,872 206,678 1,129 0.55% 205,549 99.45% 4,674 6329 6329 Reading Materials 2,701,470 2,256,938 81,662 3.62% 2,175,276 96.38% 342,549 6339 6339 Testing Mtrls 3,712,126 3,704,786 158,250 4.27% 3,546,536 95.73% 110,512 6396 6396 Tech Equip between $500 & $4,999 /unit 6,075,311 5,565,165 492,192 8.84% 5,072,973 91.16% 848,720 6397 6397 Other F & E between $500 & $4,999/unit 2,933,626 3,111,485 110,368 3.55% 3,001,117 96.45% 134,730 6399 6399 Gen Sup 23,463,863 25,298,530 3,089,495 12.21% 22,209,035 87.79% 2,421,760 Total 6300 49,644,753 51,704,193 5,598,679 10.83% 46,105,514 89.17% 5,587,842 6411 6411 Emp Travel 2,964,202 3,356,205 242,308 7.22% 3,113,897 92.78% 226,608 6412 6412 Student Meals, Lodging and Registration 1,877,919 2,034,164 113,321 5.57% 1,920,843 94.43% 87,068 6419 6419 Non‐Emp Travel 111,000 111,000 1,313 1.18% 109,687 98.82% 3,157 6429 6429 Insurance & Bonding Cost 5,537,171 5,537,171 47,569 0.86% 5,489,602 99.14% 49,727 6439 6439 Election Exp 1,234,000 854,877 ‐ 0.00% 854,877 100.00% ‐ 6495 6495 Dues 483,815 472,429 57,035 12.07% 415,394 87.93% 95,639 6498 6498 Awards/Scholarships 23,141 28,641 440 1.54% 28,201 98.46% ‐ 6499 6499 Misc Op Exp 4,056,111 4,522,140 424,096 9.38% 4,098,044 90.62% 285,049 Total 6400 16,287,359 16,916,627 886,082 5.24% 16,030,545