2021-2022Budget Presentation

August 17, 2021

Public Hearing

Financial Highlights

Unassigned General Fund Balance equals 27% of the Budget @ 8/31/20

Budget & CAFR Awards from ASBO (Over 25 Years) - CAFR Awards from GFOA (20 Years)

Financial Integrity Rating System of Texas (FIRST) – Superior Rating for year ended August 31, 2020

Clean Audit from Weaver

Transparency Stars – Traditional Finances , Debt Obligations, and Contracts & Procurement.

Education Resource Group ranked CISD as the 2nd highest rated district out of the 200 largest districts in the state, Based on Academic and Financial Performance.

5-Star Rating by the 2020 Texas Smart Schools- 1 of 2 ISD’s to receive a 5-Star rating all 12 years

Transparency and Financial Reporting Awards

2021-2022 Budget CalendarDecember 3, 2020 Preliminary budget meeting of the Finance Office to discuss budget development process.

January - February Projected enrollment figures developed and ready for use in budget preparation.

February 2, 2021 Board workshop to discuss legislative update, budget projections and goals.

February 2021 Preliminary budget meeting with Finance Office, Deputy Superintendent and Assistant Superintendents for Secondary, Middle Schools & Elementary Education to discuss budget meetings with department heads/principals and the overall budget process.

February 2021 Initial planning meeting with TASB to discuss salary/compensation plan for 2021-2022.

February 2021 Benefits design and rate planning with Employee Benefits Committee.

April 6, 2021 Board workshop to discuss budget. TASB presented compensation plan to board. Benefit plan design presented to Board.

April 20, 2021 Regular Board Meeting. Benefit plan approved.

April 21, 2021 PRINCIPALS/DIRECTORS MEETINGDistribute budget information to campus principals and directors. Discuss per pupil allocations, specific budget needs, and mechanics of budgeting.

2021-2022 Budget Calendar continuedFeb-May 2021 Staffing allocation meetings with Assistant Superintendents for Secondary, Middle Schools and Elementary Education.

Feb-May 2021 Legislative session monitored for changes that could impact funding.

April-May 2021 Finance Office to meet with individual support departments to discuss needs to upcoming school year and the budget development process.

May 4, 2021 Special Board Meeting. Compensation plan approved for 2021-2022.

May 7, 2021 Campus budgets due to Assistant Superintendents for Secondary, Middle Schools and Elementary Education.

May 14, 2021 Campus and department budgets due to the Finance Office.

May-June 2021 Review campus and department budgets. Develop payroll budgets.

June 2021 Revenue budgets developed based on estimated tax values. Expenditure estimates based on submitted requests including staffing changes and salary adjustments.

May – August 2021 Schedule appropriate board workshops as needed.

June 15, 2021 Regular Board Meeting (Preliminary Budget Presentation)

July 14, 2021 Meeting with District-Level Planning & Decision-Making Committee to discuss 2021-2022 Budget

2021-2022 Budget Calendar continuedJuly 25, 2021 District receives certified appraisal roll from Montgomery County Appraisal District.

July 27, 2021 Values reported to TEA for final approval of the districts Maximum Compressed Rate(MCR) tax rate. Revenue projections finalized based on proposed tax rate.

August 3, 2021 Public hearing on 2021-2022 Budget and Tax Rate.

August 7, 2021 “NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND TAX RATE” published in the Conroe Courier & posted on the District Website. (must be at least 10 days prior to public meeting)

August 17, 2021 REGULAR BOARD MEETING: 1. Public hearing on 2021-22 Budget and Tax Rate.2. Adopt 2021-2022 Budget & 2021-2022 Tax Rate

2021-2022 Budget Objectives

• Meet the needs for the 2021-2022 school year. (Opening Hope Elementary, and The Jett Center)

• Provide a competitive compensation plan.

• Continue to meet the needs as outlined in HB3

Reading Academy and Teacher Incentive Allotment

• Provide continued support for maintaining a safe environment for students and staff

Fund Balance AnalysisGoal is to maintain an unassigned fund balance in the range of 20 to 25 percent of the budget

25%

High End Target

Current Unassigned Fund Balance 27% $ 153,677,343

Target 144,247,607

Available $ 9,429,737

2020-2021 Budget $ 576,990,426

* Increase in fund balance for fiscal year 2020-2021 is projected at $11M +

Attendance Data

Enrollment Average Daily Attendance

Year Total

Ended Actual Yearly ADA Total Yearly Percent Percent of

31-Aug Enrollment Change Amount Change (Decrease) Enrollment

2012 52,664 1,494 49,498 1,610 3.4% 93.99%

2013 53,934 1,270 50,465 967 2.0% 93.57%

2014 55,009 1,075 51,830 1,365 2.7% 94.22%

2015 56,363 1,354 53,165 1,335 2.6% 94.33%

2016 58,239 1,876 55,147 1,982 3.7% 94.69%

2017 59,764 1,525 56,653 1,506 2.7% 94.79%

2018 61,580 1,816 58,001 1,348 2.4% 94.19%

2019 62,837 1,257 59,356 1,355 2.3% 94.46%

2020 64,798 1,961 60,999 1,643 2.8% 94.14%

2021 64,565 (233) 61,007 8 0.01% 94.49%

2022 66,298 1,733 62,453 1,446 2.37% 94.20%

Ten Year Average 1,375 1,324 2.45% 94.30%

ESSER Funding

ESSER I ESSER II ESSER III

$6.5 M $28.8 M $64.7 M

State used ESSER I to fund Hold Harmless in 2019-2020.

State will use a portion of ESSER II to fund Hold

Harmless for 2020-2021.

Required to spend 20% on learning loss.

No New Money Amount of new money will depend on Hold Harmless

calculation.

Planning to reserve $12.5 M for possible attendance loss

in 2021-2022.

Certified Property ValuesTax Year Certified Value Change in Certified Value

$ %

2021 $ 43,115,433,624 $ 2,994,783,377 7.46%

2020 $ 40,120,650,247 $ 2,025,755,895 5.32%

2019 $ 38,094,894,352 $ 2,357,351,036 6.60%

2018 $ 35,737,543,316 $ 1,937,650,491 5.73%

2017 $ 33,799,892,825 $ 1,376,594,502 4.25%

2016 $ 32,423,298,323 $ 2,582,889,266 8.66%

2015 $ 29,840,409,057 $ 2,911,859,001 10.81%

2014 $ 26,928,550,056 $ 3,019,678,901 12.63%

2013 $ 23,908,871,155 $ 1,831,798,239 8.30%

2012 $ 22,077,072,916 $ 1,086,730,457 5.18%

Tax Rate History

$1.2800

$1.2300 $1.2125$1.1760

$1.12

$1.14

$1.16

$1.18

$1.20

$1.22

$1.24

$1.26

$1.28

$1.30

2018-2019 2019-2020 2020-2021 2021-2022

2021-2022 Houston Area Tax Rates (proposed) $

1.4

81

00

$1

.47

83

0

$1

.46

03

0

$1

.45

81

0

$1

.40

51

0

$1

.37

94

0

$1

.36

86

0

$1

.36

86

0

$1

.35

17

0

$1

.34

96

0

$1

.34

23

0

$1

.33

89

0

$1

.33

56

0

$1

.31

38

0

$1

.30

43

0

$1

.30

01

0

$1

.26

69

0

$1

.26

00

0

$1

.25

69

0

$1

.25

02

0

$1

.25

00

0

$1

.21

72

0

$1

.20

48

0

$1

.17

60

0

$1

.17

20

0

$1

.12

84

0

$0.80

$0.90

$1.00

$1.10

$1.20

$1.30

$1.40

$1.50

$1.60

21-22 Rate Not

Avail

21-22 Rate Not

Avail

2021-2022 Funding Estimate

Local Revenue Limited 2.5% AV growth $ 11.38 M

State Funding Decrease Robbin Hood -HB3 (11.38)

State Funding Increase(Fast Growth, Special Programs) 2.77

Interest Revenue Decrease (1.60)

TRS In-Kind 2.50

Total Estimated Funding Increase $ 3.67 M

TASB Salary Study

Texas Association of School Boards (TASB)

Conducts a comprehensive survey of salaries, stipends, and pay practices for Texas public school districts.

Participation ensures the district has access to the most recent market data available to pay competitive salaries and hire the best employees.

Allows the district to evaluate our compensation plan as compared to districts in our area that are hiring from the same applicant pool.

Approved 2021-2022 General Pay Increase

Pay GroupGeneral Pay

IncreaseAdjustments

Estimated Total Increase

Teachers, Librarians, Nurses , and Counselors, 3.0% $6,984,662 $333,060 $7,317,722

Administrative Education 3.0% 1,970,743 65,212 $2,035,955

Administrative Business 3.0% 269,456 13,438 $282,894

Administrative Support 3.0% 440,060 39,678 $479,738

Instructional Support 3.0% 398,153 33,657 $431,810

Auxiliary 3.0% (5% Bus Drivers) 1,566,592 274,194 $1,840,786

Police 3.0% 139,806 811 $140,617

$11,769,472 $760,050 $12,529,522

Approved 2021-2022

Teacher Hiring Schedule

Conroe ISD

2021‐22 New Hire Guide for

Teachers, Librarians, and Nurses (RN)

Model 1: $58,500 starting, 3.0% GPI

2020-2021 Years of Exp

2020-2021 New Hire Salary

+3.0%

General Pay Increase

+ Add'l Adj =2021-2022

Years of Exp

2021-2022 Approved New

Hire Salary

0 $58,500

0 $57,000 + $1,800 + = 1 $58,800

1 $57,300 + $1,800 + = 2 $59,100

2 $57,650 + $1,800 + = 3 $59,450

3 $57,950 + $1,800 + = 4 $59,750

4 $58,250 + $1,800 + = 5 $60,050

5 $59,050 + $1,800 + = 6 $60,850

6 $59,300 + $1,800 + $50 = 7 $61,150

7 $59,590 + $1,800 + $60 = 8 $61,450

8 $59,870 + $1,800 + $80 = 9 $61,750

9 $60,145 + $1,800 + $105 = 10 $62,050

10 $60,670 + $1,800 + = 11 $62,470

11 $60,970 + $1,800 + $100 = 12 $62,870

12 $61,270 + $1,800 + $200 = 13 $63,270

13 $61,570 + $1,800 + $300 = 14 $63,670

14 $61,870 + $1,800 + $400 = 15 $64,070

15 $62,470 + $1,800 + $200 = 16 $64,470

16 $62,770 + $1,800 + $300 = 17 $64,870

17 $63,270 + $1,800 + $200 = 18 $65,270

18 $63,770 + $1,800 + $100 = 19 $65,670

19 $64,270 + $1,800 + = 20 $66,070

20 $64,770 + $1,800 + = 21 $66,570

21 $65,270 + $1,800 + = 22 $67,070

22 $65,770 + $1,800 + = 23 $67,570

23 $66,270 + $1,800 + = 24 $68,070

24 $66,870 + $1,800 + = 25+ $68,670

25+ $67,370

Campus Staffing Formulas

Elementary &

Intermediate

Position Number of Staff Members EnrollmentPrincipal 1 NA

Assistant Principal 1 Up to 849

2 850 to 1,199

3 1,200 or Above

Counselor (Elementary) 1 NA

Counselor (Intermediate) 1 Up to 749

2 750 or Above

Librarian 1 NA

Nurse 1 NA

Nurse’s Aide 1 Up to 1,199

2 1,200 or Above

Principal’s Secretary 1 NA

Attendance Clerk 1 NA

Clerical/Instructional Aides 3 Up to 649

4 650 to 799

5 800 to 999

6 1,000 or Above

Bilingual Instructional Aides 1 Up to 199

2 200 to 349

3 350 or Above

Pre-K Instructional Aides 1 Up to 39 Pre-K

2 40 or Above Pre-K

Art (Elementary) 1 Up to 849

2 850 or Above

Art (Intermediate) 2 Up to 1,199

3 1,200 or Above

Physical Education 1 Up to 749

2 750 to 1,049

3 (Intermediate only) 1,050 or Above

Music 1 NA

Band (Intermediate) 1 Up to 199

2 200 to 299

3 300 to 599

4 600 or Above

Orchestra (Intermediate) 1 NA

Orchestra Aide 1 150 or Above

Fine Arts (Intermediate) 1 1,050 to 1,249

2 1,250 or Above

Special Education and Compensatory Education teachers and

aides are not included in the allocations

Grades Staffing Ratio

Pre K & K 22:1

1-4 23:1

5-6 26:1

Campus Staffing

Formulas

Junior High• The initial allocation is based on a student/teacher ratio of 22:1

• Bonus units may be given to provide for unusual scheduling

problems

• Special Education and Compensatory Education teachers and

aides are not included in the allocations

Position

Principal

Assistant Principals

Counselors

Band Director

Assistant Band Director

Choir Director

Orchestra

Librarian

Dyslexia Teacher/504

Nurse

Nurses Aide

Clerical Aides

Principal’s Secretary

A/P Secretary

Counselor’s Secretary

Attendance Clerk

Receptionist

ISS Aide

Technology Tech

Add’l Aides(including Library Aide)

Student Success Manager

Number of Staff

Members

1

2

3

2

3

1

1

1

1

1

.5

1

1

1

1

1

1

1

1

1

2

4

5

6

7

1

Enrollment

N/A

Up to 1,199

1,200 or Above

Up to 1,199

1,200 or Above

N/A

150 or Above

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Up to 899

900 to 1,099

1,100 to 1,499

1,500 to 1,999

2,000 and above

N/A

Campus Staffing

Formulas

High School

Position

Principal

Associate Principals

Assistant Principals

Counselors

Band Director

Assistant Band Director

Choir Director

Athletic Director

Athletic Trainers

Orchestra

Librarian

Library Aide

Dyslexia/504

Nurse

Nurses Aide

Clerical Aides

Principal’s Secretary

Assoc & A/P Secretary

Counselor’s Secretary

Athletic Secretary

Attendance Clerk

Budget Clerk

Activity Fund Secretary

Receptionist

Registrar

Textbook

ISS Aide

Technology Tech

Add’l Aides

Number of Staff Members

1

2

2

3

4

5

6

7

5

6

7

8

9

10

1

1

1

1

2

1

1

2

1

.5

1

1

1

3

1

1

1

1

1

1

1

1

1

1

3

4

5

6

7

8

9

10

Enrollment

N/A

N/A

Up to 999

1,000 to 1,499

1,500 to 1,999

2,000 to 2,499

2,500 to 2,999

3,000 to 3,499

Up to 999

1,000 to 1,499

1,500 to 1,999

2,000 to 2,499

2,500 to 2,999

3,000 to 3,499

N/A

N/A

N/A

N/A

N/A

N/A

N/A

2,000 or Above

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Up to 1,199

1,200 to 1,399

1,400 to 1,599

1,600 to 1,799

1,800 to 1,999

2,000 to 2,199

2,200 to 2,499

2,500 or Above

• The initial allocation is based on a student/teacher ratio of 22:1

• Bonus units may be given to provide for unusual scheduling problems

• Special Education and Compensatory Education teachers and aides

are not included in the allocations

2021-2022 Personnel AdditionsCAMPUS POSITIONS Elementary Intermediate Junior High High School Grand Total Total CostTeachers (19.00) (11.50) 9.00 38.00 16.50 $ 1,077,500 Contingency Teaching Positions 3.00 0.00 0.00 0.00 3.00 195,000 Other Professionals 5.00 0.00 0.00 1.00 6.00 415,000 Para-Professionals 5.00 0.00 1.00 1.00 7.00 146,000 Administrators 1.00 0.00 1.00 1.00 3.00 270,000 Total (5.00) (11.50) 11.00 41.00 35.50 $ 2,103,500

SUPPORT POSITIONS Operations Administration Grand Total Total CostProfessional 0.00 5.00 5.00 $ 350,000 Para-Professional 0.00 1.50 1.50 52,500 Auxiliary 36.00 0.00 36.00 1,089,500 Total 36.00 6.50 42.50 $ 1,492,000

Total New Positions 78.00 Total Payroll Additions $ 3,595,500

Projected Expenditure Budget Increase2021-2022

General Pay Increase $ 12.53 M

Additional Personnel for Hope & other programs 3.60

Retention Stipend 10.00

Other Expenses (Utilities, Insurance, Supplies) 0.50

Capital Maintenance Fund - via Fund balance (10.00)

TRS In-Kind 2.50 Total Expenditure Increase $ 19.13 M

2021-2022 Retention Stipends

• Retention Stipends are great tools to help manage long term budget

• Provides compensation to retain employees, boost job satisfaction and productivity

• Budget friendly, one-time money and not a perpetual expenditure and can be adjusted based on available funding.

• Recommending 2 separate Retention Stipends totaling $10M

• October 1st

• February 15th (Depending on ADA and budget availability)

2021-2022 Approved

Budget

Beginning Revenue $ 582.45 M

Estimated Revenue Change

Local Revenue Limited 2.5% AV growth $ 11.38

State Funding Decrease Robin Hood -HB3 (11.38)

State Funding Increase (Fast Growth Allotment, Special Programs) 2.77

TRS In-Kind 2.50

Interest & Building Rental Revenue Decrease (1.60)Total Revenue Increase 3.67

Estimated Total Revenue $ 586.12 M

Beginning Expenditures $ 576.99 MEstimated Expenditure Increase

Salary Increase $ 12.53 Additional Personnel for Hope and other programs 3.60 Retention Stipend 10.00 Other Expenses (Utilities, Insurance, Supplies) 0.50 Capital Maintenance Fund - via Fund balance (10.00)TRS In-Kind 2.50

Total Estimated Expenditure Increase 19.13

Estimated Total Expenditures $ 596.12 M

Covid Relief Funding from 2020-2021 10.00

Balanced $ - M

Payroll,$534.62 M

89.7%

Contracted Services$27.98 M

4.7%

Supplies & Materials$25.09 M

4.2%

Equipment & Other $8.43 M

1.4%

2021-2022Approved Budget

$596,120,000

2021-2022 Approved Budget Summary

Approved

2021-2022 Budget

Notice of Public

Meeting