1. Financial Integrity Rating System of Texas
School FIRST
Financial
Integrity
Rating
System of
Texas

2. Public
Hearing
School FIRST Financial Management Report Based on FY 2013 Data Unless Otherwise Noted

3. School FIRST Created by the 77th Legislature in 2001.
Goal – quality performance in the management of school districts’ financial resources.
20 financial indicators used to rate district’s compliance with financial standards and benchmarks.

4. School FIRST Rating System: Superior Achievement 64 – 70
Above Standard Achievement 58 – 63
Standard Achievement
Substandard Achievement < 52

5. Rating for Spring Branch ISD
Highest possible rating of Superior Achievement for the 12th consecutive year
Spring Branch ISD score of 70

6. Selected Indicators
5. Was there an Unqualified Opinion in the Annual Financial Report?
2013 Yes Passed
2012 Yes Passed
6. Did the Annual Financial Report not disclose any instance(s) of material weaknesses in internal controls?

7. Selected Indicators
7. Was the three-year average percent of total tax collections (including delinquent) greater than 98%?
% 5
% 5

8. Selected Indicators
15. Was the administrative cost ratio less than the threshold ratio?
Standard
16. Was the ratio of students to teachers within the range shown below according to district size?
Standard to 22.0

9. Selected Indicators
17. Was the ratio of students to total staff within the ranges shown below according to district size?
Standard 7.0 to 14.0

10. Required Transparency Disclosures

11. Superintendent’s Current Contract
The Superintendent’s contract has been posted on the district website at
The contract will remain posted for the next twelve months

12. Total Reimbursements Received by the Superintendent and Board Members – FY 2013
Meals
Lodging
Transportation
Motor Fuel
Other
Total
Klussmann
$440
$1,874
$4,967
$1,856
$ 9,137
Dawson -
Falick $
Gonzalez
$ 538
$ 473 $
$ 1,927
Goodson
Schaper
$ 175
$1,425
$ 469 $
$ 3,055
Stevenson
$ 206
$ 184 $
Vierra

13. Outside Compensation and/or Fees Received by the Superintendent For Professional Consulting and/or Other Personal Service – FY 2013
The Superintendent did not receive any outside compensation or fees.

14. Gifts Received by Executive Officer(s) and Board Members (and First Degree Relatives, if any) in FY (Gifts that had an economic value of $250 or more in the aggregate)
For the twelve months ended June 30, 2013 the Superintendent and board members did not receive gifts that totaled $250 or more.

15. Business Transactions Between SBISD and Board Members FY 2013
For the twelve months ended June 30, 2013 no business transactions occurred between SBISD and board members.

16. Financial Solvency Information General Fund Expenditures First Quarter of FY 2014
For the Three Month Period, Ended September 31, 2013
Payroll
Expenditures for payroll costs
$25,308,089
Contract Costs
Expenditures for services rendered by individuals and organizations
$ 4,557,770
Supplies and Materials
Expenditures for supplies and materials necessary to maintain and/or operate furniture, computers, equipment, vehicles, grounds, and facilities
$ 1,979,441
Other Operating
Expenditures for items other than payroll, professional and contracted services, supplies and materials, debt service, and capital outlay
$ 3,150,004
Debt Service
Expenditures for debt service
$ ,192
Capital Outlay
Expenditures for land, buildings, and equipment
$ ,639

17. Additional Financial Solvency Questions
Within the last two years, did the district
Yes No
1) Draw funds from a short-term financing note (term less than 12 months) between the months of July and October, inclusive, and X
2) For the prior fiscal year, have a total General Fund balance of less than 2 percent of total expenditures for General Fund function codes 11-61?
Has the school district declared financial exigency within the past two years?

18. Additional Financial Solvency Questions
Provide comments or explanations for enrollment-to-teacher ratios 15% or more below the norm, rapid depletion of General Fund balances, or any significant discrepancies between actual budged figures and projected revenues and expenditures, or any other information that may be helpful in evaluating the school district’s financial solvency.
Mean Enroll-to-Teacher Ratio
85% of Mean Enroll-to-Teacher Ratio
School District Size
SBISD Enroll-to-Teacher Ratio
15.9
13.5
25,000 to 49,999
15.4
Enrollment-to-teacher ratio, fund balance, and revenue and expenditure variances were within expected norms.

19. Additional Financial Solvency Questions
How many superintendents has your school district had in the last five years?
How many business managers has your school district had in the last five years?

20. School FIRST 2014 Financial Management Report Spring Branch ISD
Public Hearing
School FIRST 2014 Financial Management Report
Spring Branch ISD