HUMBLE INDEPENDENT SCHOOL DISTRICT “FOCUS ON · PDF fileHUMBLE INDEPENDENT SCHOOL...

HUMBLE INDEPENDENT SCHOOL DISTRICT “FOCUS ON LEARNING”

REGULAR MEETING OF THE BOARD OF TRUSTEES

Notice is hereby given that a regular meeting of the Board of Trustees will be held on Tuesday, November 12, 2013 at 6:00 p.m. The meeting will be held in the Board Room at 20200 Eastway Village, Humble, Texas. The subjects to be discussed or considered or upon which any formal action might be taken are as follows: Call to order – 6:00 p.m. Adjourn to Closed Session

Section 551.071 Consultation with Attorney for legal advice, opinion and recommendations.

Section 551.074 Personnel – Deliberate appointment, employment, evaluation, re-assignment, duties, discipline or dismissal of a public employee. If, during the course of the meeting covered by this notice, the Board should determine that a closed session of the Board should be held or is required in relation to any item included in this notice, then such closed session as authorized by Section 551.001 et. seq. of the Texas Government Code (the Open Meetings Act) will be held by the Board at that date, hour and place given in this notice or as soon after the commencement of the meeting covered by this notice as the Board may conveniently meet in such closed session concerning any and all subjects and for any and all purposes permitted by Sections 551.071 – 551.084, inclusive, of the Open Meetings Act Reconvene Regular Session – 7:00 p.m. Welcome and introduction of Board and administration Pledge of Allegiance Salute to the Texas flag Moment of Silence Commendations and Recognitions Questions and comments by patrons or employees of the district regarding agenda

items or any other matters Comments by individual Board Members

(may include, but are not limited to, expressions of thanks, congratulations, or condolence; information regarding holiday schedules; an honorary or salutary recognition of a public official, public

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employee, or other citizen; reminders about an upcoming event organized or sponsored by the District; and/or information regarding a social, ceremonial, or community event that was attended or is scheduled to be attended by a Trustee or a member of the District)

Comments by the Administration

Superintendent regarding student issues, staff issues, facilities issues, funding issues, safe and secure campus issues and Board and district events

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BOARD ACTION AGENDA

Action: Closed session

Consideration of and action on items addressed in closed session a) Approval of personnel recommendations

Action: Minutes

Consideration of minutes for the regular Board meeting held on October 8, 2013. Consideration of minutes for the special Board meeting and workshop held on October 29, 2013.

Update: Board Associations and Committees

Audit Committee Board and Superintendent Evaluation Process & Goals Committee Building and Planning Committee Finance Committee Legislative Committee Advertising and Marketing Committee Program Committee Education Foundation Kingwood Super Neighborhood Council

Action: Consent Agenda

Consideration of items placed on the consent agenda

1. LEARNING REPORTS, CONSIDERATIONS AND PURCHASES

There are no items for this title this month. 2. GOVERNANCE REPORTS AND CONSIDERATIONS

There are no items for this title this month. 3. FINANCIAL SERVICES REPORTS, CONSIDERATIONS AND PURCHASES

A. Action: Tax Refunds

Consideration of Petitions for Refunds in Excess of $500

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ADMINISTRATION RECOMMENDATION

The Superintendent recommends that the Board of Trustees approve the petitions for tax refunds.

B. Action: Budgetary Amendments

Consideration of Budgetary Amendments

ADMINISTRATION RECOMMENDATION The Superintendent recommends that the Board of Trustees approve budgetary amendments.

C. Action: Independent Auditors’ Report

Consideration of the Independent Auditors’ Report for the Year Ended June 30, 2013

ADMINISTRATION RECOMMENDATION

The Superintendent recommends that the Board of Trustees approve the Independent Auditors’ Report by Whitley Penn included in the Comprehensive Annual Financial Report for the year ended June 30, 2013.

D. Financial Services Reports – Information Only: Tax Collection Report Cash & Investment Reports Revenues & Expenditures Report Construction in Progress Summary Report 2014-15 Budget Development Process and Calendar; 2013-14

Comprehensive Annual Budget Report

4. SUPPORT SERVICES REPORTS. CONSIDERATIONS AND PURCHASES

There are no items for this title this month. 5. BOARD REPORTS, CONSIDERATIONS AND PURCHASES

A. Future Board Business

Consideration of and action on topics for future Board business: a) Posted agenda items requiring Board action b) Posted agenda items for information, with no action required c) Written reports, with no posting or discussion planned

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d) Appointment of Board committees or representatives

Adjournment This notice is given pursuant to Section 551.001 et.seq.of the Government Code. Dated: November 7, 2013 _______________________________________

Robert A. Sitton, Board Secretary

Note: Copies of attachments and other documentation may be requested from Peggy Young in the Superintendent’s Office at 281-641-8001. Full documentation of the items considered by the Board may be viewed on the Humble ISD web site on the day following the Board meeting at www.humble.k12.tx.us.

HUMBLE INDEPENDENT SCHOOL DISTRICT REGULAR MEETING OF THE BOARD OF TRUSTEES

The Humble Board of Trustees held the regular meeting on October 8, 2013 at 6:00 p.m. in the Board Room, 20200 Eastway Village Drive, Humble, Texas. Board Members Present: Brent Engelage Robert Scarfo Robert Sitton

Keith Lapeze Angela Conrad Heath Rushing Charles Cunningham Staff Members Present: Guy Sconzo, Peggy Young, Tommy Price, Lynn Lynn, Martha Buckner, Leila Feldman, Robin Perez, Rick Gardner, Carol Atwood, Trey Kraemer, Melissa Hayhurst, Cathy Airola, Deborah Yocham, Sally LaRue, Shelley Vineyard, Jamie Mount, Jerri Monbaron, Robin McAdams, Winna MacLaren, Ida Schultze, Marilyn Farrell, Janice Himpele, Mary Kay Gianoutsos, Terry Vedepo, Pat Gnatzig, Nancy Morrison, Ted Landry, Lisa Drabing Brian Johnson David Knight, Sarah Ballard, Shawn Facaine, Troy Kite, Solomon Cook Mr. Engelage called the Public Hearing to order at 6:03 p.m. for the Overview of School FIRST (Financial Integrity Rating System of Texas). Ms. Schultze reviewed the Schools FIRST Rating of Humble ISD for the fiscal year ending June 30, 2012, stating that for the eleventh consecutive year of scoring by TEA, Humble ISD received a rating of “Superior Achievement”. This rating is based upon 2011-2012 PEIMS data and the 2012 Comprehensive Annual Financial Report. The Public Hearing adjourned at 6:10 p.m. The Board adjourned to hear items posted for closed session at 6:11 p.m. The regular meeting was called back to order at 7:00 by Mr. Engelage. COMMENDATIONS AND RECOGNITIONS Inspiring Moments - presented by: Winna MacLaren, Public Information Department. The visionary program called One-to-One, is a pilot program at Lakeshore Elementary. Now in its seventh week of the pilot, the fourth grade classroom has become a nearly paperless one with students working on iPads in the classroom and at home. These students are helping us to find out what works and how we can all begin moving in this direction to prepare our students for success in the 21st century.

Student

Approved

Student

Approved

Humble ISD Super Staffers The following Super Staffers received a sponsored prize of a $200 gift card to Pappas Restaurant. This month’s prize sponsor is, Community Resource Credit Union. Linzi Sims – Park Lakes Elementary Math and Science Lab Teacher Michael Porter – Kingwood Park High School Special Education Teacher & Boys Basketball Coach Barbara Rendon – Transportation Department Assistant Supervisor Elementary School Campus Teachers of the Year for 2013-2014 Atascocita Springs Elementary, Autumn Jackson Bear Branch Elementary, Kristen Saunders Deerwood Elementary, Harriett Oliver Eagle Springs Elementary, Heather Beach Elm Grove Elementary, Joanna Grigsby Fall Creek Elementary, Terry Perkins Foster Elementary, Jennifer Womack Greentree Elementary, Kristin Johnson Hidden Hollow Elementary, Amber Tisdel Humble Elementary, Sandra Martinez Jack Fields Elementary, Melinda Butler Lakeland Elementary, Maria Pastora Lakeshore Elementary, Tracey Dugger Maplebrook Elementary, Jennifer Himpele North Belt Elementary, Alicia Chavez Oak Forest Elementary, Anntoinette Brown Oaks Elementary, Janie Hodge Park Lakes Elementary, Jayme Armstreet Pine Forest Elementary, Tiffany Halvorsen River Pines Elementary, Natalia Albacete Shadow Forest Elementary, Jennifer Burgess Summerwood Elementary, Retta Bleiberg Timbers Elementary, Wendy Curtis Whispering Pines Elementary, Crystal Medina Willow Creek Elementary, Stephanie Clarke Woodland Hills Elementary, Christina Bos QUESTIONS AND COMMENTS BY PATRONS OR EMPLOYEES OF THE DISTRICT

J. Qatato – Visibility and Transparency – CMS Curriculum C. James – AFT First Book Program

D. Knight , J. Morris & KHS Students – Celebrate KHS Homecoming – Presented the Board & Superintendent with a token of appreciation for their continued support. COMMENTS BY INDIVIDUAL BOARD MEMBERS

The Trustees congratulated all of the Teachers of The Year recognizing their commitment to excellence in the classroom. They recognized the great work being done in the One-to-One program featured in the Inspiring Moments. The Trustees believe the Super Staff Program is a great program and thanked staff for making this happen for employees. The Board also thanked the patrons/employees who brought their ideas/concerns to their attention. COMMENTS BY THE SUPERINTENDENT

Dr. Sconzo recognized Dr. Ted Landry, Principal of KHS, for KHS PTA being recognized as the largest PTA in the state of Texas. Congratulations KHS PTA! ACTION ITEMS FROM CLOSED SESSION

PERSONNEL A motion was made by Mr. Lapeze to approve the personnel recommendations as presented by administration with addendum. The motion was seconded by Mr. Cunningham. The motion passed unanimously.

Please see Personnel Recommendations on the following pages.

HUMBLE INDEPENDENT SCHOOL DISTRICT PERSONNEL RECOMMENDATIONS

OCTOBER 8, 2013

RETIREMENTS Campus Assignment Eff. Date Stanton, Beverly Administration Assistant Director of Child Nutrition December 20, 2013 RESIGNATIONS Campus Assignment Reason Eff. Date Ansley, Aaron Summer Creek High Math Teacher Personal October 31, 2013 Burton, Samantha Kingwood High Athletic Trainer Moving November 22, 2013 Cota, Mackenzie Kingwood/Humble High Dance Teacher Health Reasons September 18, 2013 Franklin, Douglas Riverwood Middle 8th Grade US History Teacher Leaving Profession September 23, 2013 Fuselier, Bryan Kingwood Park High Math Teacher Leaving Profession September 30, 2013 Hoffman, David Humble Middle Special Education Teacher Health Reasons October 4, 2013 Vadon, Cecile River Pines Elementary 3rd Grade Teacher Personal September 20, 2013 RECOMMENDATIONS FOR PROFESSIONAL EMPLOYMENT Degree Certification Assignment Exp. Eff. Date Previous Emp. Humble High School 001 Rayburn, Melissa M.Ed./University of Houston Secondary Dance 6-12 Dance Teacher (.50) 16 years Sept. 18, 2013 Humble ISD-Former Employ Kingwood High School 002 Harris, Shanna B.A./Stephen F. Austin State University Business Education 6-12 Business/Career & Technology

Teacher 6 years Aug. 30, 2013 Humble ISD-Sub

Rayburn, Melissa M.Ed./University of Houston Secondary Dance 6-12 Dance Teacher (.50) 16 years Sept. 18, 2013 Humble ISD-Former Employ Kingwood Park High School 013 Turnquist, David B.S./University of Houston Secondary Social Studies Comp 6-12 Social Studies Teacher 25 years Sept. 18, 2013 San Jacinto College VanHorn, Jenny B.A./Sam Houston State University ELAR 8-12 English Teacher 5 years Oct. 3, 2013 Crosby ISD Summer Creek High School 014 Roundtree, Amanda M.Ed./University of Houston Special Education EC-12 (ACP) SPED Teacher None Aug. 19, 2013 Humble ISD-PARA Soto, Rodolfo M.Ed./Grand Canyon University All Level Music PK-12 Band Teacher (.50) 18 years Sept. 30, 2013 Private Industry Creekwood Middle School 043

Hunt, Janelle B.S./University of Houston-Downtown Generalist 4-8 (ACP) 6th Grade Math/RELA None Oct. 1, 2013 Humble ISD-Sub Riverwood Middle School 045 Durkee, Michelle B.S./University of North Carolina at

Greensboro Mathematics 4-8 Math Teacher (.80) 7 years Oct. 15, 2013 Humble ISD-Sub

Timberwood Middle School 046 Evans, Shuana M.Ed/Sam Houston State University PE 6-12 PE Teacher 9 years Aug. 19, 2013 New Caney ISD Skoblick, Stephen B.S./American Intercontinental

University Math 4-8 7th/8th Grade Math Teacher None Oct. 7, 2013 Humble ISD-Sub

Vargas, Eduardo M. Ed./Lamar University Special Education EC-12 Campus Assessment Coordinator 4 years Sept. 18, 2013 Sheldon ISD Woodcreek Middle School 048 Lofton, Tyler B.A./University of Southwestern

Louisiana Social Studies 4-8 Social Studies Teacher 2 years Sept. 19, 2013 St. Landry Parish School

Board Atascocita Springs Elementary 126 Stevens, Kimberly B.S./Sam Houston State University Elem Early Childhood Education PK-6 Kindergarten Teacher 5 years Sept. 16, 2013 Private Industry Bear Branch Elementary 106 Munoz, Francesca M.A./Sam Houston State University Generalist EC-6 4th Grade Teacher 5 years Sept. 26, 2013 Humble ISD-Former Employ Eagle Springs Elementary 107 DeMars, Beth B.A./Northeast Louisiana University Elementary Self- Contained 1-8 2nd Grade Teacher 16 years Sept. 19, 2013 Private Industry Fall Creek Elementary 124 Andrew, Kimberly B.A/Humboldt State University Special Education EC-12 (ACP) Special Education Teacher None Aug. 19, 2013 Humble ISD-Para Gober, Rebecca B.S./Grand Canyon University Generalist EC-6 4th Grade Teacher 1 year Oct. 7,2013 Compass Public Charter

Academy Jack Fields Elementary 117 McGovern, Lissa B.A./Canada Generalist EC-6 5th Grade Self Contained 4 years Sept. 12, 2013 Private Industry Lakeland Elementary 102 Copelin, Dana B.A./Dillard University Elementary General/Comprehensive

(Louisiana) 5th Grade Teacher 7 years Sept. 20, 2013 St. Bernard Parish School

Board Northbelt Elementary 103 Hurst, Remmie B.S./Texas Southern University Generalist EC-6 Kindergarten Teacher 2 years Sept. 21, 2013 Humble ISD-Sub Pine Forest Elementary 111 Neff, Allison B.S./University of Texas at Austin Elementary Self-Contained 1-8 3rd Grade Teacher 5 years Sept. 17, 2013 Humble ISD-Sub Ridge Creek Elementary 127 Andrus, Patrick M.B.A./University of Incarnate Woods Generalist 4-8 (ACP) 4th Grade RELA/SS Teacher None Sept. 30, 2013 Private Industry Rushing, Michael B.M/Sam Houston State University Generalist EC-6 5th Grade RELA/SS Teacher 5 years Oct. 1, 2013 Private Industry

Willow Creek Elementary 113 Boudreaux, Jennifer B.S./University of Houston-Downtown Generalist EC-4 2nd Grade Teacher 4 years Sept. 17, 2013 Humble ISD-Sub Smith, Kimberly B.S./Sam Houston State University Generalist EC-4 3rd Grade Teacher 3 years Sept. 17, 2013 Humble ISD

HUMBLE INDEPENDENT SCHOOL DISTRICT

ADDENDUM TO PERSONNEL RECOMMENDATIONS

OCTOBER 8, 2013 RETIREMENTS Campus Assignment Eff. Date Tyler, Deborah Hidden Hollow Elementary PE Teacher January 31, 2014 RESIGNATIONS Campus Assignment Reason Eff. Date Dansby, Michael Summer Creek High Social Studies Teacher Other October 31, 2013 RECOMMENDATIONS FOR PROFESSIONAL EMPLOYMENT Degree Certification Assignment Exp. Eff. Date Previous Emp. Summer Creek High School 014 Lacy, Lea M.A./University of Houston-Clear Lake Life Science 8-12 Biology Teacher 2 years Oct. 11, 2013 Mesquite ISD Instructional Support Center Bigelow, Sara M.A./University of Texas-San Antonio License LSSP None Oct. 21, 2013 Private Industry Position Declined Campus Assignment Reason Soto, Rodolfo Summer Creek High Band Teacher (Part-Time .50) Full-Time offer with

other district.

Recommendations It is recommended that Dr. Kelly Marchiando be appointed to the position of GT Coordinator effective October 18, 2013. Ms. Marchiando holds a Doctorate in Education, Professional Leadership from University of Houston and is currently an Assistant Principal at Kingwood High School. It is recommended that Lori Robinson be appointed to the position of Section 504/RTI Coordinator effective October 21, 2013. Ms. Robinson holds a Master of Education from Sam Houston State University and is currently a Counselor at Riverwood Middle School.

MINUTES FROM THE PREVIOUS MEETING

A motion was made by Mr. Lapeze to approve the minutes for the regular Board meeting held on September 10, 2013. The motion was seconded by Mr. Sitton. The motion passed unanimously. Board Associations and Committees

Audit Committee – The Committee met on September 29, 2013. The internal audit is complete and currently working on Conflict of Interest and Booster Club issues.

Board and Superintendent Evaluation Process & Goals Committee – There will be a special Board Workshop on October 29, 2013 to discuss Board Operating Procedures and Policies.

Building and Planning Committee – The Board received this report prior to this meeting.

Finance Committee – The Committee met the first week in October. The FIRST Rating of Humble ISD for the past fiscal year has been received and Humble ISD received a rating of “Superior Achievement”.

Legislative Committee – The Board attended the TASB Conference and attended legislative update sessions. Also, Humble ISD General Counsel provided the Board with a current legislative update regarding what bills passed in the last legislative session.

Advertising and Marketing Committee – At the October 29, 2013 special Board Workshop, there will be discussion moving forward with the RFP since the current advertising contract expires in the near future.

Program Committee – The Committee met two (2) weeks ago and planned the annual calendar. There will be three (3) follow-up program audits, and once these are complete, a full Board report will be presented.

Education Foundation – The Employee Campaign kick-off date is October 7, 2013 with the these “Back To The Future”. Also, a reminder for everyone to sign up for the November 6th Foundation Golf Tournament.

Kingwood Super Neighborhood Council – The Council met on September 17, 2013. The Bush Intercontinental Airport personnel provided the group with an airport system update. The next meeting will be held on October 16th.

CONSENT AGENDA

After review, a motion was made by Mr. Lapeze to approve the following Board items by consent: Financial Services: A, B, C and D. The motion was seconded by Mr. Scarfo. The motion passed unanimously.

1. LEARNING REPORTS, CONSIDERATIONS AND PURCHASES A. Limited English Proficiency

The report on English Language Learners in Humble ISD was presented to the Board of Trustees.

2. GOVERNANCE REPORTS, CONSIDERATIONS AND PURCHASES There were no items for this title this month. 3. FINANCIAL REPORTS, CONSIDERATIONS AND PURCHASES A. Tax Refunds


The Superintendent recommends that the Board of Trustees approve the petitions for tax refunds. Approved by consent.

B. Tax Rate Adoption

Consideration of the 2013 Tax Rate The Superintendent recommends that the Board of Trustees approve the “Ordinance to Set Tax Rate for 2013” adopting a total tax rate of $1.52 per $100 of taxable value ($1.17 M&O and $.35 I&S).

Approved by consent.

C. 2013 Tax Roll

Consideration of the 2013 Tax Roll The Superintendent recommends that the Board of Trustees approve the 2013 Tax Roll. Approved by consent.

D. Budgetary Amendments and Resolution For Commitments of Fund Balance

Consideration of Budgetary Amendments and Resolution For Commitments of Fund Balance

The Superintendent recommends that the Board of Trustees approve budgetary amendments and the Resolution for Commitments of Fund Balance. Approved by consent.

E. Financial Services Reports – Information Only: There was no discussion regarding the following reports:

Tax Collection Report Cash & Investment Reports Revenues & Expenditures Report Construction in Progress Summary Report Special Revenue Funds Budget Summary Report

4. SUPPORT SERVICES REPORTS, CONSIDERATIONS AND PURCHASES

A. Demographic Services Consideration of Demographic Services A motion was made by Mr. Lapeze to accept the Superintendent’s recommendation that the Board of Trustees approve the selection of Population and Survey Analysts (PASA) to provide demographic services including a demographic update and long-range facility planning. The motion was seconded by Mr. Cunningham. Following discussion, the motion passed unanimously.

5. BOARD REPORTS, CONSIDERATIONS AND PURCHASES

A. Curriculum Audit Follow-up – The Trustees discussed the possibility of a post audit follow-up. It was noted that after the initial audit process, PDK’s recommendation was to bring the auditors back but not before four (4) years to evaluate where the District is in relationship to the curriculum audit recommendations. Dr. Sconzo will make contact with Mr. Anton who was the lead auditor during the Curriculum Audit, for future direction.

B. Future Board Business

Technology Services Update – Dr. Sconzo asked if this report could be delayed until staff has time to work through the Action Goals. The Board agreed to delay the report.

There being no further business, the meeting adjourned at 8:35 p.m.

______________________________ _________________________________ Secretary President Note: Copies of attachments and other documentation may be requested from Peggy Young in the Superintendent’s Office at 281-641-8001. Full documentation of the items considered by the Board may be viewed on the Humble ISD web site on the day following the Board meeting at www.humble.k12.tx.us.

HUMBLE INDEPENDENT SCHOOL DISTRICT SPECIAL MEETING AND WORKSHOP

OF THE BOARD OF TRUSTEES

The Humble Board of Trustees held a special meeting and workshop on October 29, 2013 at 6:30 p.m. at the Administration Building-Board Room, 20200 Eastway Village Drive, Humble, Texas. Board Members Present: Brent Engelage Robert Scarfo Robert Sitton

Keith Lapeze Charles Cunningham Angela Conrad

Heath Rushing Staff Members Present: Guy Sconzo, Peggy Young, Tommy Price, Lynn Lynn, Leiala Feldman, Martha Buckner, Robert Calvert, Mellissa Hayhurst, Cathy Airola, Trey Kraemer, Deborah Yocham, Carol Atwood, Sally LaRue, Shelley Vineyard, Jamie Mount, Jerri Monbaron, Mr. Engelage called the meeting to order at 6:00p.m.

BOARD ACTION AGENDA Consent Agenda

After review, a motion was made by Mr. Lapeze to approve the following Board items by consent: Support Services: A and B. The motion was seconded by Mr. Cunningham. The motion passed unanimously. 1. SUPPORT SERVICES REPORTS. CONSIDERATIONS AND PURCHASES

A. Electricity Provider

Consideration of Electricity Provider

The Superintendent recommends that the Board of Trustees authorize the Superintendent to negotiate, award, and execute a contract and any necessary extensions for the purchase of electricity for a maximum period of 60 months. . Approved by consent.

Student

Approved

B. Public Safety Radio System Consideration of Amended Interlocal Agreement for the Purchase of Public Safety Radio system Equipment

The Superintendent recommends that the Board of Trustees approve the Amended Interlocal Agreement with the City of Houston for the purchase of equipment for use on the Public Safety Radio System.

Approved by consent. There being no further business, the special meeting adjourned at 6:02 p.m.

WORKSHOP AGENDA

Discussion:

1. Board Operating Procedures The Board discussed proposed changes to the Board Operating Procedures. Dr. Sconzo will send a red-line revised document to the Board for review before it is placed on a meeting agenda.

2. Video Streaming and Archiving Board Meetings

The Board discussed the pros and cons of video streaming and archiving Board meetings. The cost is an issue and the Board asked staff to gather more detailed cost information for their review via a RFP process.

3. Advertising Policy

The Board discussed revising Policy GKB (LOCAL) Board Policy which governs advertising and fund raising in the schools. This policy will be brought to the Board for a first read as soon as possible. General Counsel will assist the Board in preparing the revisions to Policy GKB (LOCAL).

There being no further business, the workshop was adjourned at 7:50 p.m.

______________________________ _________________________________ Secretary President Note: Copies of attachments and other documentation may be requested from Peggy Young in the Superintendent’s Office at 281-641-8001. Full documentation of the items considered by the Board may be viewed on the Humble ISD web site on the day following the Board meeting at www.humble.k12.tx.us.

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Meeting Date: November 12, 2013

Occasion: Regular Meeting

Special Meeting

/Workshop

Agenda Placement Learning Considerations Governance Considerations Financial Svcs. Considerations Support Svcs. Considerations

Agenda Item Type Administrative Report Action Item Information

/ Discussion Item

District Goals (Check All That Apply): Student Achievement-College/Career Ready Number of Board Meetings Item Safe/Nurturing School Environment is Planned to be Presented: Attract, Develop & Retain Staff This Agenda Only Develop/Promote Positive Relations Other, Please Explain: Accountability; Effective/Efficient Operations

Title: Tax Refunds


Superintendent’s Recommendation: The Superintendent recommends that the Board of Trustees approve the petitions for tax refunds. Background/Impact Information: The Texas Property Tax Code, Section 31.11(c) states “If a taxpayer applies to the tax collector of a taxing unit for a refund of an overpayment or erroneous payment of taxes and the auditor for the unit determines that the payment was erroneous or excessive, the tax collector shall refund the amount of the excessive or erroneous payment from available current tax collections or from funds appropriated by the unit for making refunds. However, the collector may not make the refund unless: (1) in the case of a collector who collects taxes for one taxing unit, the governing body of the taxing unit also determines that the payment was erroneous or excessive and approves the refund if the amount of the refund exceeds:…(B) $500 for a refund to be paid by any other taxing unit;…An application for a refund must be made within three years after the date of the payment or the taxpayer waives the right to the refund.” Detailed information and rationale for each correction or refund has been documented in the attachment. If the Board approves this consideration, Humble ISD will be in compliance with the Texas Property Tax Code. The total effect of the refund(s) will result in a reduction of total collections received of $3,912.21. Overpayments are recorded as a liability on the general ledger upon receipt and, therefore, do not cause a decrease in recorded revenue when refunded. Fiscal Impact Statement: Budgetary Codes: Fund

Func Object Sub-

Obj. Org Prog. Activity Source Project

Board of Trustees Agenda Item

Student

Approved

2

Cost :

Recurring One-Time

Funding Source:

General Fund Grant Funds (Specify): Fiscal Year: Bond Funds (Specify): Amendment Required? Yes No Other Funds ( Specify):

Attachments: Summary of Petitions for Refunds Campus/Department Submitting Form: Treasury and Property Tax Administration Date Submitted: November 4, 2013 Resource Personnel: Janice Himpele 281-641-8185 [email protected] Lynn Lynn 281-641-8014 [email protected]

Humble Independent School DistrictSummary of Petitions for Refunds in Excess of $500

Reason for Refund Year Property Description Account No. Refund Amount

Overpayment (1) 2012 TR 1CC 040-228-000-0351 1,647.67$ ABST 26 D HARRIS

Overpayment (1) 2012 LT 8 BLK 3 108-551-000-0008 663.98$ PINES OF ATASCOCITA SEC 1

Overpayment (1) 2012 UNIT 7 BLDG 4 115-356-004-0007 799.99$ FAIRWAY FOREST T/H

Overpayment (1) 2012 BUSINESS PERSONAL PROPERTY P209-2186 800.57$ CMP F&F M&E SUP

Total 3,912.21$

(1) Payment made in error by property owner or mortgage company.

Attachment - Refunds Over $500

November 12, 2013

(2) Taxpayer paid incorrect amount.

Refunds 11-12-13.xls 1 11/7/20138:31 AM

1



Special Meeting

/Workshop



/ Discussion Item


Title: Budgetary Amendments

Consideration of Budgetary Amendments

Superintendent’s Recommendation: The Superintendent recommends that the Board of Trustees approve the budgetary amendments as described in the accompanying attachments. Background/Impact Information: The Texas Education Code Section 44.006, the Texas Education Agency Resource Guide Sections 2.10.6 and 5.3.4 and Humble ISD Board Policy CE (LOCAL), page 2, require that certain budgetary amendments be approved by the Board of Trustees. Changes to budgetary accounts in the General Fund, National School Breakfast and Lunch Program Fund and Debt Service Fund that affect functional expenditure categories must be approved by the Board of Trustees according to TEA regulations. By approving these amendments, Humble ISD will be in compliance with both state law and local policy regarding approval of budgetary amendments. Fiscal Impact Statement: There is no change to the General Fund Balance, the National School Breakfast and Lunch Program Restricted Fund Balance or the Debt Service Fund Restricted Fund Balance. Budgetary Codes: Cost :

Recurring One-Time

Funding Source:


Fund

Func Object Sub-Obj.

Org Prog. Activity Source Project


Student

Approved

2

Attachments: Budgetary Amendments Detail - Attachment 1 Budget Summary - Attachment 2

Campus/Department Submitting Form: Budget Department Date Submitted: November 7, 2013 Resource Personnel: Marilyn Farrell 281-641-8012 [email protected] Jennifer Eaton 281-641-8024 [email protected] Lynn Lynn 281-641-8014 [email protected]

Humble Independent School DistrictBudgetary Amendments Detail

November 12, 2013

Net Effect Change in Transfers Media Staff Instruct School Guidance/ Social Health Pupil Cocurric/ Gen Maint & Security Data Commun Debt Facility Juvenile

General Fund on Estimated Out Instruction Svcs Develop Leadershp Leadershp Counsel Svcs Svcs Transp Extracurr Admin Operation Svcs Process Svcs Svc Acquisit Justice TIRZ Other

Explanation of Amendment Fund Bal Revenues 00 11 12 13 21 23 31 32 33 34 36 41 51 52 53 61 71 81 95 97 99Items Affecting Fund Balance:

Items Affecting Revenues and Functional Categories:

Transfers Between Functional Categories:Transfers between functional categories for proper coding of substitute wages, stipends, hourly wages, benefits, consulting services, misc contracted svcs, fuel, library & media, testing materials, general supplies, employee travel, insurance, misc operating expenses and controllable assets.

0 0 (40,164) 0 9,649 (5,815) 20,484 8,040 0 0 6,052 0 0 0 1,754 0 0 0 0 0 0 0

Totals 0 0 0 (40,164) 0 9,649 (5,815) 20,484 8,040 0 0 6,052 0 0 0 1,754 0 0 0 0 0 0 0

Net Effect Change in Transfers Food Maint & Security Data Facility

National School Breakfast & Lunch Program on Estimated Out Service Operation Svcs Process Acquisit

Explanation of Amendment Fund Bal Revenues 00 35 51 52 53 81

Items Affecting Fund Balance:


Transfers Between Functional Categories:

Totals 0 0 0 0 0 0 0 0

Net Effect Change in Transfers Debt

Debt Service on Estimated Out Svc TIRZ

Explanation of Amendment Fund Bal Revenues 00 71 97

Items Affecting Fund Balance:


Transfers Between Functional Categories:

Totals 0 0 0 0 0

Attachment 1

Budget Amendments - Detail 2013-11-12.xls 11/6/20133:08 PM

Attachment 2Humble I.S.D.

2013-2014 Budget SummaryNovember 12, 2013

Adopted AmendedGENERAL FUND Budget July August September October November December January February March April May June BudgetRevenues Local Taxes $121,552,834 ($308,545) $121,244,289 Local TIRZ $6,895,493 $6,895,493 Local Other $1,025,000 $159,899 $13,354 $1,198,253 State $129,341,092 $18,548,780 $1,489,063 $149,378,935 TRS On-Behalf $13,959,856 $13,959,856 Federal $45,000 $45,000 Total Revenues $272,819,275 $0 $18,240,235 $1,648,962 $13,354 $0 $0 $0 $0 $0 $0 $0 $0 $292,721,826

Expenditures 11-Instruction $163,865,256 $9,750,075 $628,686 $143,306 ($40,164) $174,347,159 12-Instructional Resources & Media Svcs. $2,979,883 $76,538 $2,138 $2,625 $3,061,184 13-Curriculum Dev. & Instructional Staff Dev. $6,366,139 $341,931 $303,322 ($6,715) $9,649 $7,014,326 21-Instructional Leadership $2,655,606 $236,622 $110,151 ($47,316) ($5,815) $2,949,248 23-School Leadership $17,517,158 $1,505,109 $23,967 $8,388 $20,484 $19,075,106 31-Guidance, Counseling & Evaluation Svcs. $12,771,408 $488,819 $48,481 $625 $8,040 $13,317,373 32-Social Work Services $137,296 $4,672 $141,968 33-Health Services $2,909,617 $172,817 $7,772 $3,090,206 34-Student (Pupil) Transportation $8,809,716 $466,655 $174,058 $152,050 $6,052 $9,608,531 36-Cocurricular / Extracurricular Activities $6,502,032 $335,025 $61,984 $253,586 $7,152,627 41-General Administration $6,739,387 $528,323 $246,726 $51,033 $7,565,469 51-Plant Maintenance & Operations $28,038,368 $1,100,000 $1,398,581 $3,544,992 $1,332,080 $35,414,021 52-Security & Monitoring Svcs. $2,508,604 $617,898 $155,710 $786,071 $1,754 $4,070,037 53-Data Processing Svcs. $2,780,148 $366,299 $2,477,535 $67,602 $5,691,584 61-Community Svcs. $604,503 $35,538 $9,762 $649,803 71-Debt Service $0 $0 81-Facilities Acquisition & Construction $0 $18,000 $12 $18,012 95-Payments to Juvenile Justice Prg. $96,800 $96,800 97-Payments to Tax Increment Fund $6,184,354 $6,184,354 99-Other Intergovernmental Charges $1,353,000 $1,353,000 Total Expenditures $272,819,275 $1,100,000 $16,324,902 $7,813,284 $2,743,347 $0 $0 $0 $0 $0 $0 $0 $0 $300,800,808Excess / (Deficiency) of Revenues Over / (Under) Expenditures $0 ($1,100,000) $1,915,333 ($6,164,322) ($2,729,993) $0 $0 $0 $0 $0 $0 $0 $0 ($8,078,982)

Other Financing Sources and Uses Other Resources (Transfer In) / Other Uses (Transfers Out) $0 $0Net Other Financing Sources and Uses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $006/30/13 Released Assignments Included Above $0 $1,100,000 $0 $7,556,595 $2,729,993 $0 $0 $0 $0 $0 $0 $0 $0 $11,386,588Net Impact to Unassigned Fund Balance $0 $0 $1,915,333 $1,392,273 $0 $0 $0 $0 $0 $0 $0 $0 $0 $3,307,60606/30/13 Unassigned General Fund Balance $64,794,355 $64,794,355Current Unassigned General Fund Balance $64,794,355 $68,101,961Note: The District shall target a yearly unassigned general fund balance between 17% (60 days) and 25% (90 days) of total operating expenditures. 83 days/22.6%

Current Fund Balance Assignments:Assigned-Encumbrances $4,288,951 ($4,288,951) $0Assigned-Capital Expenditures-Campus Carryforwards $83,334 ($83,334) $0Assigned-Max 15% Carry Over Budgets $1,175,511 ($1,175,511) $0Assigned-E-Rate $62,271 ($62,271) $0Assigned-Facility Rental $347,268 ($347,268) $0Assigned-Curriculum Audit $101,417 ($101,417) $0Assigned-Capital Expenditures $4,322,151 ($1,100,000) ($699,999) ($2,522,152) $0Assigned-Technology $1,005,685 ($797,844) ($207,841) $0Assigned-Insurance Deductibles $500,000 $500,000Assigned-Legal Services $500,000 $500,000Assigned-Special Education $5,262,500 $5,262,500Assigned-Contingency $500,000 $500,000Assigned-AYP $250,000 $250,000Assigned-Emergency Preparedness (Hurricane, Fire, Etc.) $4,000,000 $4,000,000Assigned-Student Achievement-College/Career Ready (Goal #1) $3,428,534 $3,428,534Assigned-Safe/Nurturing School Environment (Goal #2) $3,428,534 $3,428,534Assigned-Attract, Develop & Retain Staff (Goal #3) $3,428,534 $3,428,534Assigned-Develop/Promote Positive Relations (Goal #4) $3,428,533 $3,428,533Assigned-Accountability; Effective/Efficient Operations (Goal #5) $3,428,533 $3,428,533Total Fund Balance Assignments $39,541,756 ($1,100,000) $0 ($7,556,595) ($2,729,993) $0 $0 $0 $0 $0 $0 $0 $0 $28,155,168Total General Fund Balance $104,336,111 ($1,100,000) $1,915,333 ($6,164,322) ($2,729,993) $0 $0 $0 $0 $0 $0 $0 $0 $96,257,129

Summary by Function 2013-11-12.xls 11/6/20135:17 PM



Adopted AmendedNATIONAL SCHOOL BREAKFAST AND LUNCH PROGRAM Budget July August September October November December January February March April May June BudgetRevenues Local Revenue $8,891,178 $1,047 $8,892,225 State $80,000 $80,000 Federal $7,018,018 $843,544 $7,861,562 Total Revenues $15,989,196 $0 $0 $0 $844,591 $0 $0 $0 $0 $0 $0 $0 $0 $16,833,787

Expenditures 35-Food Services $15,348,328 ($85,000) $52,565 $912,345 $16,228,238 51-Plant Maintenance & Operations $587,888 $85,000 $21,670 $694,558 52-Security & Monitoring Services $52,128 $1,943 $54,071 53-Data Processing Svcs. $852 $852 81-Facilities Acquisition/Construction $0 $405 $405 Total Expenditures $15,989,196 $0 $0 $52,970 $935,958 $0 $0 $0 $0 $0 $0 $0 $0 $16,978,124Excess / (Deficiency) of Revenues Over / (Under) Expenditures $0 $0 $0 ($52,970) ($91,367) $0 $0 $0 $0 $0 $0 $0 $0 ($144,337)

Other Financing Sources and Uses Other Resources (Transfer In) $0 $0 Other Uses (Transfers Out) $0 $0 $0Net Other Financing Sources and Uses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $006/30/13 Restricted Fund Balance $4,164,747 $4,164,747Current Restricted Fund Balance $4,164,747 $4,020,410Note: Federal guidelines restrict fund balance to no greater than the total of three months of operating expenditures (or approximately 25%). 24%

Adopted AmendedDEBT SERVICE FUND Budget July August September October November December January February March April May June BudgetRevenues Local Taxes $36,343,089 $36,343,089 Local - TIRZ $10,115,997 $10,115,997 Local Other $30,000 $30,000 State $5,622,094 $5,622,094 Total Revenues $52,111,180 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $52,111,180

Expenditures 71-Debt Service $50,311,728 $50,311,728 97-Payments to Tax Increment Fund $1,850,020 $1,850,020 Total Expenditures $52,161,748 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $52,161,748Excess / (Deficiency) of Revenues Over / (Under) Expenditures ($50,568) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ($50,568)

Other Financing Sources and Uses Other Resources (Transfer In) $50,000 $50,000 Sale of Bonds $0 $0 Premium/Discount-Bonds $0 $0 Prepaid Interest $0 $0 Other Uses (Transfers Out) $0 $0Net Other Financing Sources and Uses $50,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $50,00006/30/13 Restricted Fund Balance $39,554,229 $39,554,229Current Restricted Fund Balance $39,553,661 $39,553,661Note: The District shall target a yearly minimum restricted fund balance of 25% of annual debt service requirements on all outstanding debt issuance. 76%




INTERNAL SERVICE FUNDS: Original AmendedSELF-FUNDED INSURANCE Budget July August September October November December January February March April May June BudgetRevenues Local - Interest $8,600 $8,600 Total Revenues $8,600 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $8,600

Expenditures Legal Services $0 $5,000 $5,000 Medical/Dental - Previous Years $0 $1,000 $1,000 Worker's Compensation - Consulting Services $4,500 $4,500 Worker's Compensation - Administrative Fees $36,500 $36,500 Unemployment - Claims $250,000 ($6,000) $244,000 Unemployment - Administrative Fees $5,000 $5,000 Dear Oaks Employee Assistance Program (EAP) $0 $66,604 $66,604 Healthiest You Telehealth Services $0 $305,520 $305,520 Total Expenditures $296,000 $0 $372,124 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $668,124Excess / (Deficiency) of Revenues Over / (Under) Expenditures ($287,400) $0 ($372,124) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ($659,524)

Other Financing Sources and Uses Other Resources (Transfer In) $0 $0 Other Uses (Transfers Out) $0 $0Net Other Financing Sources and Uses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $006/30/13 Net Position $6,803,218 $6,803,218Current Net Position $6,515,818 $6,143,694

Original AmendedPUBLIC ENTITY RISK POOL Budget July August September October November December January February March April May June BudgetRevenues Local - Interest $8,500 $8,500 Interfund Services Medical - District $10,181,040 $10,181,040 Medical - Employee $7,486,209 $7,486,209 Workers' Comp. (District) $1,578,819 $1,578,819 Total Revenues $19,254,568 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $19,254,568

Expenditures Salaries & Related Benefits $150,696 $150,696 Insurance Premiums - Medical $17,754,426 $17,754,426 Insurance Premiums - Worker's Comp $1,428,611 $1,428,611 Total Expenditures $19,333,733 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $19,333,733Excess / (Deficiency) of Revenues Over / (Under) Expenditures ($79,165) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ($79,165)

Other Financing Sources and Uses Other Resources (Transfer In) $0 $0 Other Uses (Transfers Out) $0 $0Net Other Financing Sources and Uses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $006/30/13 Net Position $8,023,955 $8,023,955Current Net Position $7,944,790 $7,944,790




INTERNAL SERVICE FUNDS (con't): Original AmendedPRINT SHOP Budget July August September October November December January February March April May June BudgetRevenues Interfund Services - User Fees $302,424 $2,104 $211 $502 $21,002 $326,243 Total Revenues $302,424 $2,104 $211 $502 $21,002 $0 $0 $0 $0 $0 $0 $0 $0 $326,243

Expenditures Salaries/Benefits $113,224 $113,224 Rentals-Operating Leases $117,900 $117,900 Contracted Services $8,300 $2,104 $211 $502 $21,002 $32,119 General Supplies $63,000 $63,000 Total Expenditures $302,424 $2,104 $211 $502 $21,002 $0 $0 $0 $0 $0 $0 $0 $0 $326,243Excess / (Deficiency) of Revenues Over / (Under) Expenditures $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Other Financing Sources and Uses Other Resources (Transfer In) $0 $0 Other Uses (Transfers Out) $0 $0Net Other Financing Sources and Uses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $006/30/13 Net Position $0 $0Current Net Position $0 $0

Original AmendedEMPLOYEE CHILD CARE Budget July August September October November December January February March April May June BudgetRevenues Interfund Services - User Fees $378,098 $378,098 Total Revenues $378,098 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $378,098

Expenditures Salaries/Benefits $331,573 $331,573 General Supplies $11,525 $11,525 Miscellaneous Operating Costs $35,000 $35,000 Capital Outlay $0 $3,011 $3,011 Total Expenditures $378,098 $0 $3,011 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $381,109Excess / (Deficiency) of Revenues Over / (Under) Expenditures $0 $0 ($3,011) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ($3,011)

Other Financing Sources and Uses Other Resources (Transfer In) $0 $0 Other Uses (Transfers Out) $0 $0Net Other Financing Sources and Uses $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $006/30/13 Net Position $154,502 $154,502Current Net Position $154,502 $151,491


1



Special Meeting

/Workshop



/ Discussion Item


Title: Comprehensive Annual Financial Report for the Year Ended June 30, 2013, Single Audit Report for the Year Ended June 30, 2013, and Awards for the Year Ended June 30, 2012, with Consideration of the Independent Auditors' Report included in the Comprehensive Annual Financial Report. Consideration of the Independent Auditors' Report for the Year Ended June 30, 2013. Superintendent’s Recommendation: The Superintendent recommends that the Board of Trustees approve the Independent Auditors' Report by Whitley Penn, included in the Comprehensive Annual Financial Report for the year ended June 30, 2013. Background/Impact Information: The Independent Auditors' Report found in the financial section of the Comprehensive Annual Financial Report is issued on the government-wide financial statements, the governmental fund financial statements, proprietary fund financial statements, and notes to the financial statements. Although required by the Governmental Accounting Standards Board, Management's Discussion and Analysis and other required supplementary information are not a part of the basic financial statements and, therefore, have not been audited. The Comprehensive Annual Financial Report, provided under a separate cover, is included for the Board's information. The independent audit of the financial statements is part of a broader, federally mandated "Single Audit" designed to meet the special needs of federal grantor agencies. The standards governing the Single Audit require the independent auditor to report not only on the fair presentation of the financial statements, but also on the audited government's internal controls and compliance with legal requirements, with special emphasis on internal controls and legal requirements involving the administration of federal awards. The Single Audit Report has also been provided under a separate cover. The Comprehensive Annual Financial Report will be submitted to the Association of School Business Officials International (ASBO) and the Government Finance Officers' Association (GFOA) for evaluation in their award programs. The report will also be sent to Moody's and Standard and Poor's Corporations, institutional investors, and investment firms whose


Student

Approved

2

portfolios or whose client portfolios include the District's bonds. The report will be posted on the District's website for other interested parties. The Humble Independent School District has received two awards for the fiscal year ended June 30, 2012: ASBO's Certificate of Excellence in Financial Reporting and GFOA's Certificate of Achievement for Excellence in Financial Reporting. These certificates of achievement are national awards and are the highest form of recognition in governmental accounting and financial reporting. Copies of these certificates are found on pages 14 and 15 of the 2013 Comprehensive Annual Financial Report. The District has received the ASBO award for twenty-seven consecutive years (1986-2012) and the GFOA award for twenty-seven years (1985-1995; 1997-2012). We believe our 2013 report continues to conform to the Certificate program requirements of ASBO and GFOA. Fiscal Impact Statement: Budgetary Codes: Cost :

Recurring One-Time

Funding Source:


Fund



Attachments: Comprehensive Annual Financial Report - June 30, 2013 (Provided Under a Separate Cover) Single Audit Report - June 30, 2013 (Provided Under a Separate Cover) ASBO International's COE Award Recipients for 2012 - (To Be Provided When Available) GFOA's Certificate of Achievement for Excellence Award Recipients for 2012 - (To Be Provided When Available) Campus/Department Submitting Form: Accounting and Financial Reporting Department Date Submitted: November 7, 2013 Resource Personnel: Ida Schultze, 281-641-8016, [email protected] Lynn Lynn, 281-641-8014, [email protected]

1



Special Meeting

/Workshop



/ Discussion Item


Title: Financial Services Reports

Background/Impact Information: Section 31.10 of the Texas Property Tax Code requires the Tax Collector for a taxing unit to prepare and submit to the governing body a written report accounting for all taxes collected for the unit during the preceding month. In accordance with the Tax Code, the attached Tax Collection Report as of October 31, 2013 has been provided for information. The Cash and Investment Reports, Schedule of Revenues and Expenditures, and Construction in Progress Summary Report as of October 31, 2013 are included in the accompanying attachments in accordance with the Texas Education Code, Section 44.007(d). The listing of checks issued for the month of October is on file in the Accounts Payable Department. Additionally, the 2014-15 Budget Development Process and Calendar have been provided as information, as well as the 2013-14 Comprehensive Annual Budget Report. Fiscal Impact Statement: Budgetary Codes: Cost :

Recurring One-Time

Funding Source:


Fund



Attachments: Tax Collection Report – Information Only


Student

Information Only

2

Cash & Investment Reports – Information To Be Provided To The Board Revenues & Expenditures Report – Information Only Construction In Progress Summary Report – Information Only 2014-15 Budget Development Process and Calendar and 2013-14 Comprehensive Annual Budget Report – Information Only Campus/Department Submitting Form: Treasury & Property Tax Administration Dept. Financial Accounting & Reporting Dept. Budget Dept. Date Submitted: November 7, 2013 Resource Personnel: Janice Himpele (Treasury & Tax), 281-641-8185, [email protected] Ida Schultze (Acctg. & Reporting), 281-641-8016, [email protected] Marilyn Farrell (Budget), 281-641-8012, [email protected] Lynn Lynn (Fin. Svcs. Division), 281-641-8014, [email protected]

Humble I.S.D.Tax Collection Report

10-31-13

Maintenance & Operations Interest & Sinking Total CollectionsCurrent Month Year To Date Current Month Year To Date Current Month Year To Date

Current Year Taxes 136,895.28$ 136,895.28$ 40,951.58$ 40,951.58$ 177,846.86$ 177,846.86$ Prior Year Taxes 160,607.84 1,052,773.58 47,157.83 312,871.38 207,765.67 1,365,644.96 Penalties & Interest 40,936.22 212,367.78 11,229.34 59,690.32 52,165.56 272,058.10 Tax Certificates / NSF Fees 169.52 495.83 169.52 495.83 Total Tax Collections 338,608.86 1,402,532.47 99,338.75 413,513.28 437,947.61 1,816,045.75 Attorney Fees 34,174.79 173,992.33 34,174.79 173,992.33 HCAD Penalty Fees 2,126.03 6,122.39 2,126.03 6,122.39 Overpayments 50,682.90 104,086.26 50,682.90 104,086.26 Mobile Home Escrow - 345.05 - 345.05 Total Collections 425,592.58 1,687,078.50 99,338.75 413,513.28 524,931.33 2,100,591.78 Refunds Due to Roll Corrections (48,902.23) (255,720.09) (14,509.72) (75,123.41) (63,411.95) (330,843.50) Refunds Due to Overpayments (1) (2,960.44) (109,082.32) (2,960.44) (109,082.32) Returned Checks (3,670.76) (13,261.23) (952.74) (3,293.59) (4,623.50) (16,554.82) HCAD Penalty Fees (2,126.03) (6,122.39) (2,126.03) (6,122.39) Attorney Fees (34,174.79) (173,992.33) (34,174.79) (173,992.33) Net Collections 333,758.33$ 1,128,900.14$ 83,876.29$ 335,096.28$ 417,634.62$ 1,463,996.42$

Current Taxes Final Prior Year TaxesTax Year 2013 Tax Year 2012 Tax Year 2012 As of 10-31-13 As of 10-31-12

Total Appraised Value as of Certification Date 11,944,586,055$ 11,717,681,805$ 11,717,681,805$ -$ -$ Certified Taxable Value 10,323,420,729 10,070,151,036 10,070,151,036 Year To Date Supplementals 1,025,879,911 661,060,852 811,861,077 Year To Date Corrections (2,883,668) (2,746,383) (45,374,461) Year To Date Adjustments (Timber) 7,582,824 10,704,039 11,071,243 Adjusted Taxable Value (3) 11,353,999,796 10,739,169,544 10,847,708,895 Tax Rate 1.52 1.52 1.52

Beginning Tax Levy 156,915,995 153,066,296 153,066,296 6,859,361 7,489,121 Adjust Delinquent Taxes Due to Statute of Limitations (234,817) (351,413) Adjusted Delinquent Tax Roll 6,624,544 7,137,708 Year-To-Date Adjustments 12,274,945 10,169,080 11,818,878 Adjusted Tax Levy 169,190,940 163,235,376 164,885,174 6,624,544 7,137,708 Levy Lost Due to Frozen Accounts (3,389,859) (3,355,760) (3,375,022) Current Levy 165,801,081 159,879,616 161,510,152

Net Collections (2) 176,948.79$ 2,237,778.34$ 158,934,894.51$ 1,354,473.76$ 1,665,136.70$

% Collected 0.11% 1.40% 98.41% 20.45% 23.33%

(1) Overpayments/double payments by taxpayers or mortgage companies. (2) Net collections equal current collections minus refunds and returned checks. (3) Amount does not include estimated uncertified value of $173,511,180.

Ratio of Actual ToOriginal Amended Actual Amounts Amended Budget

REVENUES:General Fund RevenueLocal Taxes 128,448,327$ 128,139,782$ 1,123,166$ Local Other 1,025,000 1,198,253 1,165,761 State 129,341,092 149,378,935 57,567,648 TRS-On-Behalf 13,959,856 13,959,856 2,954,038Federal 45,000 45,000 168,906

Total Revenue 272,819,275 292,721,826 62,979,519 22%

EXPENDITURES:Current:Undistributed - - -Instruction 163,865,256 174,387,323 30,256,246 17%Instructional Resources & Media Services 2,979,883 3,061,184 516,486 17%Curriculum and Staff Development 6,366,139 7,004,677 1,875,538 27%Instructional Leadership 2,655,606 2,955,063 888,781 30%School Leadership 17,517,158 19,054,622 4,806,354 25%Guidance, Counseling & Evaluation Services 12,771,408 13,309,333 3,024,484 23%Social Work Services 137,296 141,968 19,189 14%Health Services 2,909,617 3,090,206 534,256 17%Student (Pupil) Transportation 8,809,716 9,602,479 2,098,722 22%Cocurricular/Extracurricular Activities 6,502,032 7,152,627 1,302,814 18%General Administration 6,739,387 7,565,469 2,138,604 28%Plant Maintenance and Operations 28,038,368 35,414,021 11,373,907 32%Security and Monitoring Services 2,508,604 4,068,283 1,035,498 25%Data Processing Services 2,780,148 5,691,584 2,529,114 44%Community Services 604,503 649,803 151,882 23%Debt Service - - -Facilities Acquisition/Construction - 18,012 -Payments to Juvenile Justice Alt. Ed. Prg. 96,800 96,800 -Payments to Tax Increment Fund 6,184,354 6,184,354 -Other Intergov Charges 1,353,000 1,353,000 298,031 22%

Total Expenditures 272,819,275 300,800,808 62,849,905 21%

Excess (Deficiency) of Revenues Over (Under) Expenditures - (8,078,982) 129,614

Transfers In/ Other Resources - - 21,955Transfers Out/Other Uses - - -

NET CHANGE in FUND BALANCE as of 10/31/2013 -$ (8,078,982)$ 151,568$

6/30/2013 Unassigned Fund Balance 64,794,355

6/30/2013 Released Assignments 11,386,588

Unassigned General Fund Balance as of 10/31/2013 68,101,961General Fund Balance as a % of Total Budgeted Expenditures 23%

Current Fund Balance Restrictions/Assignments/Commitments: Assigned - Special Education 5,262,500 Assigned - Insurance Deductibles 500,000 Assigned - Legal Services 500,000 Assigned - Contingency 500,000 Assigned - AYP 250,000 Assigned - Emergency Preparedness (Hurricane, Fire, etc) 4,000,000 Assigned - Student Achievement-College/Career Ready (Goal #1) 3,428,534 Assigned - Safe/Nurturing School Environment (Goal #2) 3,428,534 Assigned - Attract, Develop, and Retain Staff (Goal #3) 3,428,534 Assigned - Develop/Promote Positive Relations (Goal #4) 3,428,533 Assigned - Accoutnability; Effective/Efficient Operations (Goal #5) 3,428,533 Total Fund Balance Assignments 28,155,168

Total General Fund Balance as of 10/31/2013 96,257,129$

Humble Independent School DistrictSchedule of Revenues and Expenditures

Budget and Actual - General Fund

Budgeted Amounts

As of October 31, 2013

Page 1

Amended Budget to Actual Ratio of Actual toBudget Actual Variance Amended Budget

BUDGETED FUNDS: In Dollars

Nat'l School Breakfast and Lunch Program Revenue:Local 8,892,225$ 2,441,575$ (6,450,650)$State 80,000 - (80,000)Federal 7,861,562 1,001,151 (6,860,411)

Total 16,833,787 3,442,726 (13,391,061) 20%

Nat'l School Breakfast and Lunch Program Expenditures 16,978,124 3,065,777 13,912,347 18%

Transfers In/Other Resources - - -Transfers Out/Other Uses - - -

Net CHANGE in Fund Balance (144,337)$ 376,949$ 521,286$

6/30/2013 Restricted Fund Balance 4,164,747

Debt Service Fund Revenue:Local Taxes 36,343,089$ 349,948$ (35,993,141)$Local TIRZ 10,115,997 - (10,115,997)Local Other 30,000 5,107 (24,893)State 5,622,094 - (5,622,094)

Total 52,111,180 355,055 (51,756,125) 1%

Debt Service Fund Expenditures 52,161,748 12,359,743 39,802,005 24%

Transfers In (Interest)/Other Resources (Bond Sale) 50,000 1,353 (48,647)Transfers Out/Other Uses (Bond Sale) - - -

Net CHANGE in Fund Balance (568)$ (12,003,335)$ (12,002,767)$

6/30/2013 Restricted Fund Balance 39,554,229

Self-Funded Insurance Program Revenue:Medical 8,600$ 1,514$ (7,086)$Workers' Comp - 5,884 5,884

Total 8,600 7,398 (1,202) 86%

Self-Funded Insurance Program Expenditures:Legal Services 5,000 3,607 1,393Medical - previous years 1,000 932 68Workers' Comp 41,000 - 41,000Unemployment Compensation 249,000 - 249,000Healthiest You Telehealth Services 305,520 62,691 242,829Deer Oaks Employee Assistance Program (EAP) 66,604 6,835 59,769

Total 668,124 74,065 594,059 11%

Net CHANGE in Net Assets (659,524)$ (66,668)$ 592,856$

6/30/2013 Net Assets 6,803,218

Total Self-Funded Insurance Program Net Assets 6,143,694

Total Estimate Debt Service Fund Balance as of10/31/2013 39,553,661


As of October 31, 2013

Total Nat'l School Breakfast and Lunch Program Fund Balance as of 10/31/2013 4,020,410

Budget and Actual - Other

Page 2

Amended Budget to Actual Ratio of Actual toBudget Actual Variance Amended Budget

BUDGETED FUNDS: In Dollars

Public Entity Risk Pool Revenue:Medical 17,675,749$ 5,947,101$ (11,728,648)$ 34%Workers' Comp 1,578,819 465,620 (1,113,199) 29%

Total 19,254,568 6,412,721 (12,841,847)

Public Entity Risk Pool Expenditures:Medical 17,905,122 5,967,430 11,937,692 33%Workers' Comp 1,428,611 728,612 699,999 51%

Total 19,333,733 6,696,042 12,637,691

Net CHANGE in Net Assets (79,165)$ (283,321)$ (204,156)$

6/30/2013 Net Assets 8,023,955

Total Public Entity Risk Pool Net Assets 7,944,790

Print Shop Revenue:Interfund Services - User Fees 326,243$ 66,168$ (260,075)$ 20%

Total 326,243 66,168 (260,075)

Print Shop Expenditures 326,243 76,518 249,725 23%

Net CHANGE in Net Assets -$ (10,350)$ (10,350)$

6/30/2013 Net Assets -

Total Print Shop Net Assets -

Employee Child Care Program Revenues:Interfund Services - User Fees 378,098$ 106,184$ (271,914)$ 28%

Total 378,098 106,184 (271,914)

Employee Child Care Program Expenditures: 381,109 81,979 299,130 22%

Net CHANGE in Net Assets (3,011)$ 24,205$ 27,216$

6/30/2013 Net Assets 154,502

Total Employee Child Care Program Net Assets 151,491


As of October 31, 2013Budget and Actual - Other

Page 3

Total Remaining Authorization/ 2010 2011 2012 2013 2014 Expenditures Budget

Fund Budget Expenditures Expenditures Expenditures Expenditures Expenditures To Date Encumbrances Balance2008 - $244,920,000

Capital Projects:Phase 1 - 631 64,000,000 29,163,247 10,980,649 15,443,230 8,412,874 - 64,000,000 - - Phase 2 - 632 25,000,000 - - 67,125 18,608,719 2,401,807 21,077,651 1,910,580 2,011,769

Total 2008 89,000,000 29,163,247 10,980,649 15,510,355 27,021,593 2,401,807 85,077,651 1,910,580 2,011,769

NOTES:1) The total authorization for the 2002 bond program was $229,984,624. These funds were 100% expended as of 6-30-2009.2) The total authorization for the 2005 bond program was $342,030,000. These funds were 100% expended as of 6-30-2013.

Humble Independent School DistrictConstruction in Progress Summary Report

as of October 31, 2013

1



Special Meeting

/Workshop



/ Discussion Item


Title: 2014-15 Budget Development Process and Calendar; 2013-14 Comprehensive Annual Budget Report Report on 2014-15 Budget Development Process and Calendar; 2013-14 Comprehensive Annual Budget Report Background/Impact Information: Texas Education Code Sections 44.002 through 44.006 establish the basis for budget development for Texas school districts. Section 44.002 states that the Superintendent shall prepare, or cause to be prepared, a proposed budget covering all estimated revenues and expenditures for the following fiscal year. Additionally, it states that the budget must be prepared according to generally accepted accounting principles, rules adopted by the State Board of Education, and adopted policies of the Board of Trustees. The budget is required to be prepared annually by June 20th and adopted by the Board of Trustees by June 30th for a fiscal year ending on June 30th. In January 2004, the Board of Trustees approved a change in local policy with regard to the budget development process. The new process was centered on the District Vision and Mission and designed to enhance collaboration by involving stakeholders from all levels, defining parameters and policies to achieve District goals, providing better information for measuring effectiveness and efficiency and promoting site-based decision making. In the years that followed, the Board of Trustees approved the creation and/or revision of the following policies and regulations related to budget development:

Policy CE LOCAL Policy CH LOCAL and Regulation Policy CDA LOCAL Debt Management Regulation Capital Assets Accounting and Financial Reporting Regulation Capital Improvement Regulation


2

In 2009-10, as part of the strategic planning process in support of the District's Vision and Mission, the Board of Trustees and Superintendent established the following priorities:

Achieve Academic Excellence Maximize Financial Resources Develop and Retain Staff Plan for the Future

Each year, the Board of Trustees and Superintendent develop specific goals related to each of these four priorities as part of our continuous improvement efforts. In response to identified goals for the 2010-11 fiscal year, as set forth by the Board of Trustees, the District contracted with Phi Delta Kappa International Curriculum Management Audit Center to conduct an audit of the quality of the Humble ISD curriculum management process. The audit centered on the alignment of curriculum, assessment and instruction, and included any aspect of operations that influenced student learning. The goal of the curriculum management system audit was to identify gaps and/or deficiencies that hindered continuous improvement. Once deficiencies were identified, recommendations were made based on best practices to maximize human and financial resources, ensuring an efficient operational system of curriculum management that will take the District to the next level of excellence. More specifically, Recommendation #3 of the Curriculum Audit was "to develop and implement coordinated planning processes that produce congruent district and campus plans, and link the planning for curriculum management, staff development, student assessment, program evaluation, and budget development with those plans". The timing and sequence of all of these planning processes is critical in producing congruent plans. For the past several years, the Board of Trustees and Superintendent have been working to establish Budget Development Planning Parameters (financial, capital, educational, and curriculum goals) at the beginning of the Budget Development Cycle in an effort to better coordinate these major planning processes and implement a budget development process that is program-based and curriculum-driven. Due to timing constraints related to many of the planning processes, it has become necessary to expand the Board established goals from an annual application to a multi-year application. The establishment of multi-year District goals, as well as earlier timelines for District, Campus, and Department Improvement Plans, should result in more congruent District and campus plans that are better aligned with curriculum management, staff development, student assessment, program evaluation and budget development. Since the timelines for the District and Campus Improvement Plans are driven by the instructional process, the District will strive to develop multi-year improvement plans which should result in better linkage between instructional and budget planning. The Board of Trustees has adopted the following five goals for the 2013-16 fiscal period:

1. Each student will be on track to be college and career ready by graduation. 2. HISD learning communities will provide students with a safe and nurturing school

environment. 3. HISD will attract, develop, and retain world-class educators committed to serving each

student. 4. HISD will develop and promote positive internal and external relations through effective

communication and the involvement of stakeholders. 5. HISD will support the District's vision and mission through operations that are effective,

efficient, and accountable.

3

The following documents have been attached for your review in consideration of the 2014-15 Budget Development Process:

Budget Development Process Flowchart Budget Calendar Summary 2014-15 Budget Calendar Roles of Key Stakeholders

In addition, the 2013-14 Comprehensive Annual Budget Report (CABR) has been provided for your review. This document was initially developed for the 2011-12 budget process in an effort to provide better information, enhance collaboration and transparency, and improve coordination with other major District planning processes. Similar to the Comprehensive Annual Financial Report (CAFR), this document requires numerous additional hours of staff time. However, it is our hope that the time and effort required in the preparation of this report will result in more effective processes and more efficient use of both taxpayer and state dollars in meeting the needs of Humble ISD students. The 2012-13 Report was submitted to the Association of School Business Officials International (ASBO) and the Government Finance Officers Association (GFOA) for review and evaluation for the Meritorious Budget Award Program and Distinguished Budget Presentation Award Program, respectively. Both programs establish pages of criteria which are examined by a panel of independent reviewers for compliance with program requirements. The District received notice in the Spring of this year that the 2012-13 Comprehensive Annual Budget Report had received both awards. These awards are the highest form of recognition in governmental budgeting and the District has received both awards for two consecutive years. The District believes the 2013-14 Comprehensive Annual Budget Report continues to conform to the ASBO and GFOA award program requirements. The report will be posted on the District's website for other interested parties. Fiscal Impact Statement: N/A Budgetary Codes: Cost :

Recurring One-Time

Funding Source:

General Fund Grant Funds (Specify): Fiscal Year Bond Funds (Specify): Amendment Required? Yes No Other Funds ( Specify):

Fund



Attachments: Budget Development Process Flowchart 2014-15 Budget Calendar Summary 2014-15 Budget Calendar Roles of Key Stakeholders 2013-14 Comprehensive Annual Budget Report Awards 2013-14 Comprehensive Annual Budget Report – Provided Under a Separate Cover Campus/Department Submitting Form: Financial Services Division

4

Date Submitted: November 7, 2013 Resource Personnel: Jennifer Eaton, 281-641-8024, [email protected] Marilyn Farrell, 281-641-8012, [email protected] Lynn Lynn, 281-641-8014, [email protected]

Humble ISDBudget Development Process

Definition

(July–

September)

Define the Planning Parameters(Superintendent & Board of Trustees)

Financial Policies &Regulations Capital Goals

StrategicEducational &

Curriculum Goals

Define the Issues To BeAddressed by Planning

Analysis

(October-February)

Fiscal Environmental Analysis

EnrollmentProjections Revenue Projections Expenditure

ProjectionsFund BalanceProjections Debt Projections

Financial Balance AnalysisIdentify Potential Imbalances (Expenditures Exceeding Revenues)

in the Future Financial Position

Decision

(March

-May)

Execution

(July-June)

Financial Strategy DevelopmentDevelop a Financial Strategy to Achieve

Fiscal Balance and Adopt the Budget

Budget Implementation, Monitoring, and Evaluation

Revised 10/22/2013

Humble ISD Budget Calendar Summary

July – Sept. Board of Trustees / Superintendent Develop:

Strategic Vision 2013-2016 District Goals:

Educational & Curriculum Goals Financial Policies & Regulations Capital Goals

District Improvement Committee District Improvement Plan

Oct. – Nov. Budget Development Committee:

Fiscal Environmental Analysis National & Economic Trends Master Staffing Plan (including CY and NY

enrollment projections; class size standards; and curriculum developments)

State & Federal Mandates Capital Needs including Land Use Trends

Revenue Projections Expenditure Projections Debt Projections & Capacity Financial Balance Analysis

Dec. – Feb. Campus / Department Resource Allocation Process:

Campus/Department Goals & Objectives (CIPs / DIPs) Program Evaluations Needs Assessments Develop Budgetary Packages for Submission to Goal

Committees and Budget Development Committee Mar. – May District Resource Allocation Process:

Review/Discuss/Prioritize Campus & Department Budgetary Packages

Review Updated Financial Projections Finalize Financial Strategy Adopt 2014-15 Budget & Compensation Plan

Humble ISD2014-15 Budget Calendar

As Of 11/7/13

Date Time Meeting Budget Topics

September 24, 2013 1:30 - 3:30 PMCabinet/Budget Development Committee Meeting

Review/Discuss 2014-15 Budget Development Process & Calendar

October 1, 2013 4:30 PM Board Finance Committee Meeting

Update Regarding FYE 6/30/13; Fund Balance Assignments; Schools FIRST Report; 2014-15 Budget Development Process & Calendar; Bond Funds & Debt Capacity

October 22, 2013 1:30 - 3:30 PM Cabinet/Budget Development Comm. Meeting

Update Regarding FYE 6/30/13; Review of Fund Balance Assignments; Review 2014-15 Budget Planning Parameters, Assumptions, Risks & Uncertainties; Second Review of 2014-15 Budget Development Process & Calendar

November 12, 2013 1:30 - 3:30 PM Cabinet/Budget Development Comm. Meeting Overview of 2013-14 Comprehensive Annual Budget Report

November 12, 2013 4:30 PM Board Audit Committee MeetingDiscuss 2012-13 Audit & CAFR with External Auditors; Submit Audit & CAFR for Board Approval

November 12, 2013 7:00 PM Regular Board Meeting

2012-13 Audit Report & Comprehensive Annual Financial Report; 2014-15 Budget Development Process & Calendar; 2013-14 Comprehensive Annual Budget Report

November 18, 2013 thru December 16,

2013To Be

DeterminedMeetings with Budget Department Staff, Sr. Staff Members, and their Direct Reports

Detailed Review of Campus and Department Budgets; Job Descriptions Will Be Updated to Include Budgetary Responsibilities

December 5, 2013 4:30 PM Board Finance Committee Meeting2013-14 Comprehensive Annual Budget Report Overview; Bond Funds and Debt Mgmt.; Post-Issuance Compliance

December 17, 2013 1:30 - 3:30 PM Budget Development Committee MeetingUpdates from Goal Committees Regarding Program Evaluations, Campus/Department Improvement Plans & Budgetary Packages

December 19, 2013 2:00 - 4:00 PMMeeting with Superintendent, CAO, Assistant Supt. for HR & CFO 2014-15 Compensation & Staffing Plan

January 9, 2014 4:30 PM Board Finance Committee MeetingFebruary 11, 2014 4:30 PM Board Finance Committee Meeting

February 18, 2014 3:00 - 4:30 PM Budget Development Committee MeetingFinal Report from Goal Committees Regarding Program Evaluations, Needs Assessments, & Budgetary Packages

February 25, 20144:30 PM &

6:00 PMBoard Finance Committee Meeting & Budget Workshop

March 4, 2014 1:30 - 3:30 PM Budget Development Committee MeetingReview/Discuss/Prioritize Budgetary Packages as Submitted/Prioritized by the Goal Committees

March 25, 20144:30 PM &

6:00 PMBoard Finance Committee Meeting & Budget Workshop

March 27, 2013 3:00 - 4:30 PMMeeting with Superintendent, CAO, Assistant Supt. for HR & CFO 2014-15 Proposed Compensation & Staffing Plan

April 8, 2014 1:30 - 3:00 PM Cabinet/Budget Development Comm. MeetingReview Staffing & Compensation Plan; Preliminary 2014-15 Budget

April 22, 2014 2:30 - 4:30 PM Cabinet/Budget Development Comm. Meeting Finalize Staffing/Compensation Plan & 2014-15 Proposed Budget

April 29, 20144:30 PM &

6 PMBoard Finance Committee Meeting & Budget Workshop Proposed 2014-15 Budget & Compensation Plan

May 6, 2014 3:00 - 4:30 PM Budget Development Committee Meeting Final Review of Proposed 2014-15 Budget & Compensation PlanMay 13, 2014 4:30 PM Board Finance Committee Meeting Final 2014-15 Proposed Budget OverviewMay 14, 2014 Notice of Public MeetingMay 20, 2014 6:00 PM Tentative Budget Workshop Proposed 2014-15 Budget

May 27, 2014 6:00 PM Special Board MeetingBudget Hearing, Agenda Items, and Adoption of the 2014-15 Budget & Compensation Plan

June 20, 2014 TEA Requirement 2014-15 Budget Must Be Prepared By This DateJune 24, 2014 6:00 PM Special Board Meeting Agenda Items and Budgetary Amendments for 2013-14

September 2, 2014 2014 Certified Appraisal Value from HCADOctober 14, 2014 7:00 PM Regular Board Meeting Adoption of 2014 Tax Rate & Tax Roll

Please note that the Budget Calendar is subject to change during the budget development process.

2014-15 Budget Calendar 11-7-13.xls 11/7/20139:46 AM

Humble ISD Budget Development Process

Roles of Key Stakeholders Board of Trustees: Ultimate fiduciary responsibility for the District Articulates a broad, strategic vision Sets District goals / priorities Sets parameters for financial balance Ultimately approves the District budget

Superintendent: Works with the Board of Trustees in defining District goals / priorities Implements the Board’s vision Serves as the leader of the planning process Networks with organizations outside of the District in order to extend planning

capabilities Drives Department Improvement Plans for direct reports Communicates with direct report budget managers regarding financial planning issues

and the budget development process Reviews/recommends direct report department budgetary packages (including staffing)

based upon District goals, District Improvement Plan and Department Improvement Plans

Ultimately recommends the District budget Chief Academic Officer: Drives the District Improvement Plan (DIP) Drives the Campus Improvement Plans (CIPs) Drives Department Improvement Plans for direct reports Ensures linkage between DIP and CIPs through District Goal Committees Drives the Master Campus Staffing Plan Identifies programs for evaluations / needs assessment Reviews/recommends direct report department budgetary packages (including staffing)


Communicates with direct report budget managers regarding financial planning issues and the budget development process

Chief Financial Officer: Prepares the annual budget calendar Drives the planning process on a day-to-day basis Drives Department Improvement Plan for direct reports Reviews/recommends direct report department budgetary packages (including staffing)



Drives employee benefits / capital outlay analyses Focuses on financial sustainability Emphasizes balancing educational services and programs with tax burden on the

community, long-term obligations, payroll costs, facility maintenance, and capital needs Performs fiscal and fund balance analyses Works with the Assistant Superintendent of Human Resources on the Proposed District

Compensation and Staffing Plans Works with the Superintendent, CAO and Assistant Superintendent of Human Resources

to determine balance between the Compensation Plan and Staffing Plan Ultimately implements the financial strategy and annual adopted budget

Assistant Superintendent of Human Resources: Prepares the Mass Update Calendar for the Compensation Plan Drives the Position Review Process Performs Salary Surveys and Salary Analyses Works with the CFO on the Proposed District Compensation and Staffing Plans Works with the CAO, CFO and Assistant Superintendents of Secondary and Elementary

Education on Master Campus Staffing Plan Drives Department Improvement Plan for direct reports Reviews/recommends direct report department budgetary packages (including staffing)

based upon District goals, District Improvement Plan, and Department Improvement Plan Communicates with direct report budget managers regarding financial planning issues

and the budget development process Works with the CFO to update position control based upon approved Staffing Plan Ultimately implements the Master Staffing Plan

Assistant Superintendent of Support Services:

Drives Department Improvement Plan for direct reports Reviews/recommends direct report department budgetary packages (including staffing)

based upon District goals, District Improvement Plan, and Department Improvement Plans


Works with Division Heads (through the District Goal Committees and the Capital Improvement Program Review Committee) to ensure that campus and department capital needs budgetary packages are congruent with the District Capital Improvement Program Plan

Assistant Superintendents of Secondary and Elementary Education: Works with the CAO and Assistant Superintendent of Human Resources on the Master

Campus Staffing Plan Works with principals to ensure linkage between District goals, District Improvement

Plan and Campus Improvement Plans Works with principals to ensure that Campus Improvement Plans form the basis for

campus budgetary packages Works with the Assistant Superintendent of Support Services (through the District Goal

Committees and the Capital Improvement Program Review Committee) to ensure that campus capital needs budgetary packages are congruent with the District Capital Improvement Program Plan

Works with the Chief Technology Officer and Assistant Superintendent for Curriculum & Instruction (through the District Goal Committees) to ensure that campus technology and curriculum & instruction budgetary packages are congruent with the District Technology Plan and the Educational & Curriculum Plan

Works with the Assistant Superintendent for Data Quality and Accountability (through the District Goal Committees) to ensure that Campus Improvement Plans and campus budgetary packages allocate resources to areas identified in the Academic Excellence Indicator System Annual Report as needing improvement

Reviews/recommends campus budgetary packages (including staffing) based upon District goals

Communicates with principals regarding financial planning issues and the budget development process

Chief Technology Officer and Assistant Superintendent for Curriculum and Instruction: Drives Department Improvement Plan for direct reports Reviews/recommends direct report department budgetary packages (including staffing)

based upon District goals, District Improvement Plan and Department Improvement Plan Communicates with direct report budget managers regarding financial planning issues

and the budget development process Works with the CAO, Division Heads, and Assistant Superintendents of Secondary and

Elementary Education (through the District Goal Committees) to ensure that campus and department technology and curriculum and instruction budgetary packages are congruent with the District Technology Plan and the Educational & Curriculum Plan

Assistant Superintendent for Data Quality & Accountability: Drives Department Improvement Plan for direct reports Reviews/recommends direct report department budgetary packages (including staffing)

based upon District goals, District Improvement Plan and Department Improvement Plan Communicates with direct report budget managers regarding financial planning issues

and the budget development process Works with the CAO and the Assistant Superintendents of Secondary and Elementary

Education (through the District Goal Committees) to ensure that Campus Improvement Plans and campus budgetary packages allocate resources to areas identified in the Academic Excellence Indicator System Annual Report as needing improvement

District Goal Committees: Work with the Superintendent and CAO to ensure that budgetary packages presented by

campuses and departments through the Division Head to the applicable Goal Committee are congruent with the applicable Board Goal, District Improvement Plan, Campus/Department/Division Improvement Plan, District Technology Plan, Educational & Curriculum Plan, and that budgetary packages allocate resources to areas identified in the Academic Excellence Indicator System Annual Report as needing improvement.

Work with the Superintendent and CAO to prioritize budgetary packages by District Goal prior to submission to the Budget Development Committee.

Budget Development Committee (BDC): Reviews/Discusses/Prioritizes staffing needs based upon budgetary packages submitted

through the District Goal Committees Reviews/Discusses/Prioritizes campus and department needs based upon budgetary

packages submitted through the District Goal Committees Reviews/Discusses/Prioritizes capital expenditure, maintenance & repair, and security

needs based upon budgetary packages submitted through the District Goal Committees Reviews/Discusses/Prioritizes capital outlay needs based upon budgetary packages

submitted through the District Goal Committees Reviews/Discusses/Prioritizes budgetary needs due to state and federal mandates based

upon budgetary packages submitted through the District Goal Committees Communicates with direct report budget managers regarding financial planning issues

and the budget development process Principals / Department Directors: Works with appropriate Assistant Superintendent of Education and/or Division Head on

updates to campus/department improvement plans based upon District goals Works with appropriate Assistant Superintendent of Education and/or Division Head on

applicable program evaluations and needs assessments Works with appropriate Assistant Superintendent of Education and/or Division Head to

identify capital expenditure needs Works with appropriate Assistant Superintendent of Education and/or Division Head to

identify capital outlay needs Works with appropriate Assistant Superintendent of Education and/or Division Head to

develop budgetary package(s) for submission to the applicable Goals Committee Communicates with direct reports regarding financial planning issues and the budget

development process Teachers: Assist principals in evaluation of programs and budgetary needs Work with principals to provide input on gaining efficiencies / cost reduction strategies Anticipate future curriculum and instructional needs

Support Staff: Work with supervisors to provide input on gaining efficiencies / cost reduction strategies Communicate department needs to division / department budget manager

Parents / Community: Provide input / feedback on issues through surveys, specialized focus groups, etc.

Association of School Business Officials International

This Meritorious Budget Award is presented to

HUMBLE INDEPENDENT SCHOOL DISTRICT

For excellence in the preparation and issuance of its school entity’s budget for the Fiscal Year 2012-2013.

The budget adheres to the principles and standards of ASBO International’s Meritorious Budget Award criteria.

Ron McCulley, CPPB, RSBO John D. Musso, CAE, RSBA President Executive Director

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