1. Budget Committee Meeting II
Board Room/Staff Development Center
Tuesday April 18, 2017

2. Agenda Update On ADA Projection Preliminary Local & State Allocations
Campuses
Departments
Preliminary Federal Allocations
District Needs and Requests
Board Workshop Review
Next Meeting
Open Discussion
PLANNING
PREPARATION
EVALUATION

3. Update on ADA Projections

4. History of DISD Enrollment
Currently the District receives $5,797 per student

5. History of DISD ADA
** ADA is a projection based on prior data and trend analysis. ADA will be updated as information becomes available.

6. ADA History-Breakdown
Why the drop in ADA and Enrollment?
Transfers to Charter Schools
IDEA
Vanguard
Open Enrollment at neighboring districts
PSJA
Weslaco
Growth
Students returning to District at the Secondary level
No growth expected at the Elementary level

7. Preliminary Allocations
Campuses

8. Campuses- Comparison of Budget based on ADA
Unofficial

9. Campuses-Local & State based on Current Budget
Unofficial

10. Preliminary Allocations
Departments

11. Academic Departments
Unofficial

12. Support Departments
Unofficial

13. Auxiliary and Extra-Curricular Departments
Unofficial

14. Summary of Local and State Funding

15. Federal Programs

17. Needs and Requests

18. Needs Impacting the Budget
Facilities Maintenance
HVAC
DHS Cafeteria Expansion
DNHS Additional Wing
New Middle School
Growth is to the North
Rezoning School Year
Possible Bond Issue
Contingent on future IFA funding

19. History of Pay Increases

20. Board Workshop Review

21. WHAT IS A FUND BALANCE? Accounting Formula:
Assets – Liabilities = Fund Balance Assets = Liabilities + Fund Balance
Unassigned
Assigned
Improve usefulness & understandability
Increase transparency
Improve comparability
Committed
Restricted
To help financial statement users better understand the purpose for which governments have chosen to use particular funds for financial reporting.
Non Spendable
“Fund Balance classifications comprise a hierarchy based primarily on the extent to which a government is bound to observe constraints imposed upon the use of the resources reported in governmental funds.”
–GASB Statement No. 54

22. Fund Balance History of Fund Balance Fund Balance as of Aug. 31, 2016:
$50,449,580

23. Overview: Fund Balance Classifications
Non Spendable
Restricted
Committed
Amounts that cannot be spent because they are
Not in spendable form, such as inventory or prepaid expenses
Legally or Contractually required to be maintained intact
General Fund Balance as of Aug. 31, 2016:
$516,655
Funds that have any of the following constrains:
Externally imposed by creditors, grantors, contributors, or laws or regulations of other govt.
Imposed by law thorough constitutional provisions or enabling legislation
General Fund Balance as of Aug. 31, 2016:
$1,450,645
Funds that can only be used for a specific purposes pursuant to:
Constraints imposed by formal action of our School Board Trustees for a specific purpose.
General Fund Balance as of Aug. 31, 2016:
$ 0.00

24. Overview: Fund Balance Classifications
Assigned
Non-Assigned
Funds with intent to be used for specific purposes, but are neither restricted or committed (does not require formal board action to declare the funds as assigned).
Includes all remaining positive fund that are not classified as Nonspendable, Restricted, or Committed
General Fund Balance as of Aug. 31, 2016:
$ 0.00
Funds in the General Fund that have not been assigned to other funds, have not been restricted, committed, or assigned to specific purposes.
Negative Fund Balances in Governmental Funds other than the General Fund
General Fund balance as of Aug. 31, 2016:
$ 48,482,280

25. Upcoming Meeting Date: Wednesday May 17, 2017 Time: 3:00 PM
Place: Donna ISD Board Room
Impact of Needs & Requests
Impact of Salary Increases
Tax Rate Proposals
Revenue Projections
Taxes
State & other Local

26. Upcoming Budget Activities
April 24, 2017-Budget meeting with Athletics, Fine Arts & Auxiliary Directors
May 9, 2017-Tentative Board Budget Workshop I: Preliminary Budget
May 10, 2017-Budget Freeze
May 11, 2017-Budget meeting with Principals and Directors
May 17, 2017-Tentative Budget Committee Meeting III
May 19, 2017 Budget Worksheet Drafts are Due
May 26, 2017-Comprehensive Needs Assessment Due
June 13, 2017-Tentative Board Budget Workshop II: Preliminary Budget
August 8, 2017-Tentative Board Budget Workshop III: Near Final Budget
August 23, 2017-Public Meeting to discuss Budget and Tax Rate
August 30, 2017-TEA Budget Adoption Deadline

27. Open Discussion