1. Columbia-Brazoria ISD Schools FIRST Report Texas Education Agency’s Financial Integrity Rating System of Texas October 21, 2014

2. CBISD 2014 Rating Superior Achievement! (based on 2012-2013 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 http://www.tea.state.tx.us/index4.aspx?id=3864

3. 20 INDICATORS 1.Total fund bal – Nonspendable and Restricted fund bal > $0 in General Fund? Yes $11,054,259 2.Unrestricted Net Assets > $0 Yes $13,345,120 3.No disclosure in Annual Financial Report regarding default on Bond Obligations? Never Late On Bond Payments

4. 20 INDICATORS (continued) 4.Audited Financial Statements filed timely? Yes - All Audited Financials Filed Timely 5.Unqualified Opinion on Annual Financial Report? Yes - Unqualified Audit Opinion 6.No disclosure of material weakness in Audited Financial Reports? No Material Weakness Found

5. 20 INDICATORS (continued) 7.3 yr Avg of Total Tax Collections > 98%? Yes – 112.92% Including Delinquents 8.Comparison of PEIMS data to Audited Financial data result in variance of < 3% of expenditures per fund? Yes - Actual variance = 0%

6. 20 INDICATORS (continued) 9. Debt Related Exp $1350=0 pts.) (Includes General and I&S debt) $700.6944 = 3 pts. 10.No Disclosure in Audited Financial Report of material non-compliance? No Material Noncompliance Sited

7. 20 INDICATORS (continued) 11.District has Full Accreditation Status relative to Financial Management practices? Yes - Full Accreditation 12.Aggregate Budgeted Expenditures < Aggregate Total Revenue, and Fund Balance in General Fund? Yes – Budget Rev > Expenditure 13.IfAggregate Fund Bal in General and Construction < 0, were Construction projects adequately financed? Yes – Aggregate Fund Bal=$11,161,764

8. 20 INDICATORS (continued) 14.Ratio of Cash & Investments to Deferred Revenue in General Fund > or = 1:1? Yes – 7.5644 to 1 15.Administrative Cost Ratio < Threshold Ratio? Yes – 7.49% vs. 14.01% Standard 16.Ratio of Students to Teachers within ranges for district our size (11.5 - 22)? Yes – Student/Teacher 16.2804

9. 20 INDICATORS (continued) 17.Ratio of Students to Total Staff within ranges for our district size (6.3-14)? Yes – Student to Staff = 7.407 18.Decrease in Undesignated Unreserved Fund Balance Total Expenditures in General Fund, then answer Yes) Yes

10. 20 INDICATORS (continued) 19.Aggregate Total Cash and Investments in General Fund > 0? Yes – $9,034,717 20.Total Investment Earnings All Funds > 3-Month Treasury Bill Rate? Yes -.7306

11. Columbia-Brazoria ISD SUPERIOR ACHIEVEMENT RATING 68 points out of 70 total points

12. Reimbursements Received by the Superintendent and Board Members For the Twelve- Month Period Ended June 30, 2014 Board Members Description of Reimbursements Supt. Steven Galloway JonathanBeckyLindaWendyShaneJohnNick ChampagneDanfordHuebnerMonicalArmbristerVernorKondra Meals $ 182.70$ - Lodging $ 1,114.29$ - Transportation $ 1,399.97 $ - Mileage/Motor Fuel $ - Other $ 479.20$ 60.00 $ 75.00 Total$ 3,176.16$ 60.00 $ 75.00

13. Outside Compensation and/or Fees Received by the Superintendent for Professional Consulting and/or Other Personal Services For the Twelve-Month Period Ended June 30,2014 Name(s) of Entity(ies) Amount Received NONE $ - Total$0.00

14. 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, 2014Board Members Supt Steven Galloway JonathanBeckyLindaWendyShaneJohnNick ChampagneDanfordHuebnerMonicalArmbristerVernorKondra Total $ -

15. Business Transactions Between School District and Board Members For the Twelve- Month Period Ended June 30, 2014Board Members JonathanBeckyLindaWendyShaneJohnNick ChampagneDanfordHuebnerMonicalArmbristerVernorKondra Amounts $ 151.00 $ - $ 924.65 $ -

16. Summary Schedule of Data Submitted under the Financial Solvency Provisions of TEC §39.0822 General Fund - First-Quarter Expenditures By Object Code Report 2014-2015 first-quarter (first three months of fiscal year 2014-2015) GENERAL FUND expenditures by object code using whole numbers. Payroll-Expenditures for payroll costsObject codes 6110-6149 $3,288,121 Contract Costs- Expenditures for services rendered by firms, individuals, and other organizations Object code series 6200 $ 291,625 Supplies and Materials- Expenditures for supplies and materials necessary to maintain and/or Object code series 6300 $ 471,205 operate furniture, computers, equipment, vehicles, grounds, and facilities Other Operating- Expenditures for items other than payroll, professional and contracted Object code series 6400 $ 484,578 services, supplies and materials, debt service, and capital outlay Debt Service-Expenditures for debt service Object code series 6500 $ 333,249 Capital Outlay-Expenditures for land, buildings, and equipment Object code series 6600 $ 359,154

17. Additional Financial Solvency Questions Districts with a July 1- June 30 fiscal year: Within the last two years, did the school districtYesNo 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?_____ X 2) Has the school district declared financial exigency within the past two years?_____ X

18. 3) Provide comments or explanations for student-to-staff ratios significantly (more than 15%) below the norm, rapid depletion of General Fund balances, or any significant discrepancies between actual budget 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 RatioSchool District Size 8.397.13Under 100 9.488.06100 to 249 10.739.12250 to 499 11.489.76500 to 999 12.4510.581,000 to 1,599 13.5211.501,600 to 2,999 14.2912.153,000 to 4,999 14.8012.585,000 to 9,999 14.8812.6510,000 to 24,999 15.0112.7625,000 to 49,999 15.0612.8050,000 and Over

19. Additional Financial Solvency Questions 4) How many superintendents has your school district had in the last five years?2 5) How many business managers has your school district had in the last five years?1