1. Bandera Independent School District An Overview of Financial Integrity Rating System of Texas Presented by: Tish Grill

2. RATINGS  Superior Achievement  Above Standard Achievement  Standard Achievement  Substandard Achievement

3. Indicators 10-1109-10 1.Was the total fund balance less reserved fund balance greater than zero in the General Fund? Yes 2.Was the total unrestricted net asset balance in governmental activities column in the statement of net assets greater than zero? Yes 3.Were there no disclosures in the annual financial report and/or other sources of information concerning default on bonded indebtedness obligations? Yes 4.Was the annual financial report filed within one month after November 27 th deadline? Yes 5.Was there an unqualified opinion in annual financial report? Yes 6.Did the annual financial report not disclose any instance(s) of material weaknesses in internal controls? Yes

4. Indicators 10-1109-10 7. Was the three-year average percent of total tax collections (including delinquent) greater than 98%? 55 8. Did the comparison of PEIMS data to like information in the annual financial report result in an aggregate variance of less than 3 percent of expenditures per fund type? 50 9. Were debt related expenditures <$350 per student? 33 10. Was there no disclosure in the annual audit report of material noncompliance? 55 11. Did the district have full accreditation status in relation to financial management practices? 55 12. Was the aggregate of budgeted expenditures and other uses less than the aggregate of total revenues, other resources and fund balance in General Fund? 55

5. Indicators 10-1109-10 13. If the district’s aggregate fund balance in the General Fund and Capital Projects Fund was less than zero, were construction projects adequately financed? 55 14. Was the ratio of cash and investments to deferred revenues (excluding amount to net delinquent taxes receivable) in the General Fund greater than or equal to 1:1? 55 15. Was the administrative cost ratio less than the threshold ratio? 55 16. Was the ratio of students to teachers within the ranges according to district size? 55 17. Was the ratio of students to total staff within the ranges according to district size? 55

6. Indicators 10-1109-10 18. Was the decrease in undesignated unreserved fund balance <20% over two fiscal years? 55 19. Was the aggregate total of cash and investments in the General Fund more than $0? 55 20. Were investment earnings in all funds (excluding Debt Service Fund and Capital Projects Fund) more than $20 per student? 55

7. 2010-11 Administration Expenses Lodging Reim Transportation Reim Conference Recommend by Supt Dr. Kevin Dyes, Supt$401$116$349 Dr. Barbara Skipper$134$349 Rick Groomer$56$349 Lee Haile$56$349 Greg Hicks$112$349 Don Miller$56$349 Laurie Neff$56$349 Laurie Palacios$349

8. FINANCIAL SOLVENCY REVIEW  Annual Financial Audits for past two years  PEIMS financial actual data for the past two school years  PEIMS financial budget data for current year and the past two school years  PEIMS staff data for the current year and the past two school years  PEIMS student data for the current year and the past two school years  School district tax rate data

9. FINANCIAL SOLVENCY REVIEW  1 st quarter school district financial data for the current school year  School district comments  School districts that TEA selects for additional review  School districts that TEA projects to have a general fund deficit within the next three school years will be required to submit interim financial reports, staff, and student data

10. ANALYZING DATA  Student-to-staff ratios relative to expenditures  Average staff salaries  Rate of change in the unreserved general fund balance  Number of students enrolled  Adopted tax rate  Independent Audit Report  1 st quarter financial information

11. TEA NOTIFICATION  Student to staff ratio that is significantly outside the norm  Rapid depletion of the general fund balance  Significant discrepancy between submitted budget figures and projected revenues and expenditures

12. DATA SUBMITTED UNDER TEC §39.0822 2011-12 First Quarter Expenditures Payroll$2,754,105 Contract Costs$345,100 Supplies and Materials$222,586 Other Operating$46,675 Debt Service$0 Capital Outlay$27,502

13. DATA SUBMITTED UNDER TEC §39.0822  Within the last two years did the district draw funds from short-term financing note and 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?  NO

14. DATA SUBMITTED UNDER TEC §39.0822  Has the school district declared financial exigency within the past two years? NO  Additional Comments regarding student-to-staff ratios if more than 15% below the norm None  How many superintendents has the district had in the last five years? Two  How many business managers has the district had in the last five years? One

15. BANDERA ISD RATING SUPERIOR ACHIEVEMENT!