Columbia-Brazoria ISD Schools FIRST Report Texas Education Agency’s Financial Integrity Rating System of Texas December 15, 2015

CBISD 2015 Rating Passed! (based on financial information) Determined by answers and score given on 7 Indicators: 16-30Passed < 16 or No on default indicators – Substandard Achievement

7 INDICATORS 1.Audited Financial Report and data submitted within 30 days of deadline? Yes - Audited Financial Reports and data filed 11/20/14 2.Unmodified Opinion on Annual Financial Report? Yes – Unmodified (Clean) Audit Opinion 3.Was the district in compliance with payments terms of all debt agreements? District made all Bond Payments

7 INDICATORS (continued) 4.Total Unrestricted Net Asset balance in Statement of Net Assets > 0? Yes – $14,697,764 5.Administrative Cost Ratio < Threshold Ratio? Yes – 9.15% vs % Standard 10 points 6.Comparison of PEIMS data to Audited Financial Report result in variance of < 3% of expenditures per function? Yes - Actual variance = 0% 10 points

7 INDICATORS (continued) 7.No disclosure of material weaknesses in internal controls over financial reporting and compliance for local, state, or federal funds? No Material Weaknesses Found 10 points

Columbia-Brazoria ISD PASSING RATING 30 points out of 30 total points

CBISD 2014 Rating Superior Achievement! (based on financial information) Determined by score given on 20 Indicators 64-70Superior Achievement 58-63Above Standard Achievement 52-57Standard Achievement < 52 or No on default indicator – Substandard Achievement

CBISD 2014 Rating SUPERIOR ACHIEVEMENT RATING 68 points out of 70 total points

Reimbursements Received by the Superintendent and Board Members For the Twelve- Month Period Ended June 30, 2015 Board Members Description of Reimbursements Supt. Steven Galloway JonathanBeckyLindaWendyShaneJohnNick ChampagneDanfordHuebnerMonicalArmbristerVernorKondra Meals $ $ 25.15$ -$ 45.05$ - $ 13.44$ - Lodging $ 3,546.21$ $ $ $ $ -$ $ - Transportation $ $ - Mileage/Motor Fuel $ 1,343.11$ $ $ $ -$ $ - Other $ 1,589.68$ $ $ $ -$ $ - Total$ 6,910.52$ 1,025.30$ $ 1,157.67$ $ -$ 1,013.59$ -

Outside Compensation and/or Fees Received by the Superintendent for Professional Consulting and/or Other Personal Services For the Twelve-Month Period Ended June 30,2015 Name(s) of Entity(ies) Amount Received NONE $ - Total$0.00

Gifts Received by Executive Officers and Board Members (and First Degree Relatives, if any) (gifts that had an economic value of $250 or more in the aggregate in the fiscal year) For the Twelve-Month Period Ended June 30, 2015 Board Members Supt Steven Galloway JonathanBeckyLindaWendyShaneJohnNick ChampagneDanfordHuebnerMonicalArmbristerVernorKondra Total $ -

Business Transactions Between School District and Board Members For the 12 Month Period EndedJune 30,2015 Board Members JonathanBeckyLindaWendyShaneJohnNick ChampagneDanfordHuebnerMonicalArmbristerVernorKondra Amounts $ $ - $ $ -