Public Meeting to Discuss Budget and Proposed Tax Rate “Committed to Excellence” August 23, 2016 The Best in Texas: Building Excellence, Pride, & Tradition

Budget & Proposed Tax Rate Overview 2016 Certified Values for Winkler & Loving Counties Tax Rate Budget Comparison Bond Indebtedness Fund balance Comparison of Proposed Rates Comparison of Proposed Levy Fund Balances

Financial Overview/Forecast 2016 WLISD Projected Values Loving County Certified (2015) $1,083,696,880 Loving County Certified (2016) $1,287,649,180 Difference $ 203,952,300 Winkler County Certified (2015) $ 443,405,034 Winkler County Certified (2016) $ 358,398,749 Difference $ 85,006,285 Total Difference for Both $ 118,946,015 X Tax Rate $1.32/100 x.0132 Difference in Value $ 1,570,087 Total Taxable Combined $1,646,047,929 2015 LEVY $ 20,157,745 2016 LEVY $ 21,727,832 $ 1,570,087

Revenue/State Aide Overview 2016-2017 2016-2017 Estimated Expenditures Foundation School Fund (199/5812) $ 2,417,329 M&O Tax Collection $ 17,118,898 TOTAL State & Local $ 19,536,227 Recapture (91) $ 10,674,423 (54.6%) 2015-2016 NET TOTAL STATE/LOCAL M/o Rev. $ 8,861,804 Payroll (6100) Including Benefits/Ins. $ 5,802,654 (65.4%) $ 3,059,150   Debt Service Payment $ 3,173,225

Comparison of Proposed Rates With Last Year’s Rates Recommended Tax Rate 2016-2017 Comparison of Proposed Rates With Last Year’s Rates M&O I&S TOTAL Last Year’s Rate $1.04 $0.28 $1.32 Rate to Maintain Same Level Of Maintenance & Operation Revenues & Pay Debt Service $1.042010 $0.192780 $1.234790 Proposed Rate $1.04 $0.28 $1.32