Laredo Independent School District Laredo, Texas

2008-2009 Budget Instructions Manual (Current Law)

For Fiscal Year

September 1, 2008 – August 31, 2009

Prepared by: Division of Finance

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TABLE OF CONTENTS 2008-2009 BUDGET INSTRUCTIONS MANUAL

Message from our Chief Financial Officer .................................................................................................. iii Accounting Department Staff Contacts and Fund Assignments.................................................................. iv

BUDGET GUIDELINES Mission, Vision, and Beliefs ............................................................................................................ 1 District Goals ................................................................................................................................... 1 Budget Administration and Financial Policies................................................................................. 2 Budget Development Process ........................................................................................................ 10 2008-2009 Budget Calendar .......................................................................................................... 14 2008-2009 Tax Planning Calendar ................................................................................................ 16 Budgetary Control and Basis of Accounting ................................................................................. 17 Campus Need Assessment Guide .................................................................................................. 21 TEA Staff Development Requirements................................................................................. 22 Effective Schools Model ....................................................................................................... 23 Campus Needs Assessment Instrument................................................................................. 24 Test Scores Summaries (2006-2007) Worksheet .................................................................. 26 PROGRAM GUIDELINES Operating Athletics Program .......................................................................................................................... 27 Career & Technology Program...................................................................................................... 28 Child Nutrition Program ................................................................................................................ 30 Special Education Program............................................................................................................ 31 State Bilingual (ESL) Program ...................................................................................................... 36 State Compensatory Education Program ....................................................................................... 43 Transportation................................................................................................................................ 50 Special Revenue Federal Programs ........................................................................................................................... 52 Pregnancy, Education, and Parenting (PEP) Program ................................................................... 64 Technology Allotment Program & Weighted Average Daily Attendance .................................... 65 Human Resources Guidelines............................................................................................................... 66 CAMPUS AND DEPARTMENTS BUDGET ALLOCATIONS Budget Module Inputting Instructions ........................................................................................... 67 65% Instructional Cost Requirement ............................................................................................. 69 Comparison of Membership Counts .............................................................................................. 70 Program 11, 91, 99 – Basic Instruction, Athletics, and Local Programs ....................................... 71 Program 21 – Gifted and Talented................................................................................................. 72

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Program 22 – Career and Technology ........................................................................................... 73 Program 23 – Services to Students with Disabilities ..................................................................... 74 Program 25 – State Bilingual ......................................................................................................... 75 Program 30 – State Compensatory ................................................................................................ 76 Library Books........................................................................................................................ 77 Fine Arts................................................................................................................................ 78 Parental Involvement ............................................................................................................ 79 Special Revenue Funds .................................................................................................................. 80 Department Variable Costs ............................................................................................................ 81 FIXED COSTS AND UTILITIES Substitutes...................................................................................................................................... 83 Copier Rental ................................................................................................................................. 84 Telephone....................................................................................................................................... 86 Electricity....................................................................................................................................... 87 Water.............................................................................................................................................. 88 Sanitation ....................................................................................................................................... 89 Gas ................................................................................................................................................. 90 Safety Supplies .............................................................................................................................. 91 Janitorial Supplies.......................................................................................................................... 92 Janitorial Dust/Wet Mop Services ................................................................................................. 93 Regional Education Services ......................................................................................................... 94 REQUIRED FORMS Campus/Department Improvement Plan Budget Checklist ........................................................... 95 Budget Package Checklist.............................................................................................................. 96 Mission, Goals, and Objective ....................................................................................................... 97 Performance Evaluation................................................................................................................. 98 Request for Additional Funds ........................................................................................................ 99 Capital Outlay Justification.......................................................................................................... 101 Travel Justification Form............................................................................................................. 102 Fund Uses .................................................................................................................................... 103 Administrative Regulation Staff-Pupil Ratios ............................................................................. 104 Request for Position Action Form ............................................................................................... 111 Recommendation Form................................................................................................................ 112 APPENDIX Estimated Commodity Prices....................................................................................................... 113 Estimated Hardware, Software, and Accessories Prices.............................................................. 119

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CHIEF FINANCIAL OFFICER’S BUDGET MESSAGE

DESTINATION: EXEMPLARY A New Planning Horizon!

Dear Colleagues, It is our collaborative desire to present to the Board of Trustees a budget that clearly focuses and directs precious funds to programs and activities which will be most beneficial in the education of our students. During the budgeting process it is extremely important that we keep in mind the fact that we have very limited resources, therefore, we must implement financial discipline in order to maximize the district’s resources, minimize expenditures, as well as ensure efficiency and effectiveness in meeting the district’s mission, goals, and objectives. Our edocument conveys to you the Budget Instruction Manual for fiscal year 2008-2009, effective 9/1/08 to 8/31/09 for operating funds and varying dates for Special Revenue Funds. The budget allocations and instructions herewith provide you with general guidelines and directives in the planning of the 2008-2009 budget(s) for your campus or department. Your budget plan must reflect the campus and/or department mission, goals and objectives that support the overall improvement of the school system and the attainment of campus, departments, and district goals. Since the allocations provided depend on the fiscal resources available to the district at this time and may vary based on the final recommended allocations and awards by/from the Texas Education Agency, adjustments may need to be made during the budget process and/or during the actual fiscal year. If and when this occurs, we will communicate any changes to you as expeditiously as possible. The allocations provided are intended to support base line services for instructional requirements of our students and in response to state, federal and local mandates within the fiscal and human constraints of Laredo Independent School District. Budget allocations include the continued investment in our second, after our students, greatest resource, our employees, through continuation of our pay system. Recent changes to the school finance system have required that Laredo Independent School District take the necessary steps to ensure compliance with local, state and federal mandates. Among these mandates include initiatives to (1) meet or exceed Financial Integrity Rating System of Texas (FIRST) standards, (2) improve the district’s overall financial status, (3) increase the fund balance, (4) implement prudent and disciplined spending within our financial means, and (5) focus all expenditures in support of the mission, goals, and objectives of the district. Additionally, we will continue to entertain guidelines, including guidance, encouragement, and reprimands, if necessary, in order to (1) meet the 65% instructional expense requirement, (2) limit activities that adversely affect the 65% requirement, (3) establish and attempt to attain an 80% payroll maximum level of spending, (4) reevaluate, implement, and adhere to appropriate personnel formulas, and (5) support the implementation of more efficient and effective delivery of instruction. The budget process is a tool intended to assist you in developing a “road map” that will in turn provide guidance that will help to get you to your desired destination required under your area(s) of authority and responsibility. Since the budget process is an ongoing and year-round process, it is vital that a needs assessment is conducted in order to prioritize the use of very limited resources. All stakeholders are encouraged to plan their activities in a realistic and timely manner. In order to assist and facilitate the completion and submission of your budget(s), a budgeting tool is available as an electronic medium, the eBudget Process, and can be accessed via the district’s website (www.laredoisd.org.). The deadline for submission of your budget in electronic format, eBudget, is April 11th for Departments and April 18th for Campuses. The budget process has been carefully planned, supported and coordinated through various departments, including the Division of Finance, and our staff is ready to assist you. We thank you in advance for your assistance, cooperation, and professional courtesy. Sincerely, Mr. Alvaro Perez Interim Chief Financial Officer

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ACCOUNTING DEPARTMENT STAFF & FUND ASSIGNMENTS

Alvaro Perez, Interim Chief Financial Officer....................................................................................................4112 Flor Ayala, CPA, Financial Management Director ............................................................................................3250 Edith Perez, Accounting & Budget Facilitator ...................................................................................................3245 Reveca Zarazua-Mar, Senior Staff Accountant ..................................................................................................3249

166 - Successor in Interest 511 - Debt Service Fund

512 - Debt Service-PFC 902 - General Long Term Debt Account Group

Gloria Vargas, Senior Staff Accountant ..............................................................................................................3263

199 - Operating Fund Adelfa Kazen, Staff Accountant ...........................................................................................................................3247

211 - ESEA Title I 212 - ESEA Title I - Migrant 262 - ESEA Title I - Enhancing through Technology 269 - ESEA Title V - Innovative Education 244 - Vocational Education 255 - Title II Part A 261 - Texas Reading First Grant 263 - LEP Bilingual Program

285 - Community Based Abstinence 394 - Pregnancy, Education, Parenting 397 - AP Incentive Program 401 - Optional Extended Year 404 - ARI/AMI 429 - Texas Excellence Award 829 - Trust Agency Fund

Joe Martinez, Staff Accountant............................................................................................................................3246

181 - Athletic Fund 196 - 2006 PPFCO 204 - Safe Drug Free Schools 224 - IDEA Part B Formula 225 - IDEA Part B Preschool 226 - IDEA Part B Discretionary 227 - IDEA Part B Deaf 228 - IDEA B Preschool Deaf 253 - IDEA Part C Early Intervention 244 - Vocational Education 424 - L.E.O.S.E.

258 - Early College High School 287 - Teaching American History 385 - Visually Impaired 392 - Non-Educational Community Based 393 - Texas Successful Schools 435 - Regional Day School for the Deaf 428 - High School Allotment 482 - Dr. Hochman Grant 429 - Texas Excellence Award 865 - Student Activity

Adolfo Gonzalez, Staff Accountant ......................................................................................................................3248

101- Child Nutrition Program 164 - Accounts Payable Fund 197 - Child Nutrition Program-PPFCO 242 - Summer Feeding Program 243 - Tech Prep. Planning/Implementation 280 - TIP 2 282 - E-Rate

409 - Texas High School Completion and Success 426 - Crime Stoppers Grant 415 - Pre-Kinder Expansion Grant 487 - La Costa Grant 616 - Capital Projects Fund 627 - PFC

Veronica Chaires, Staff Accountant.....................................................................................................................3265

163 - Payroll Fund 411 - Technology Fund 430 - Ready to Read 625 - QZAB #1 Bond Issue 626 - QZAB #2 Bond Issue

630 - QZAB #3 Bond Issue 695 - 60M 2005 Bond Series 697 - Instructional Facilities Allotment #2 698 - 57M 2006 Bond Series 699 - Instructional Facilities Allotment #1

Accounting Supporting Staff

Nohemi Abrego ......................................................................................................................................................3256

Alicia Cardenas......................................................................................................................................................3266

Ramiro Santos........................................................................................................................................................3267

Sara Vasquez..........................................................................................................................................................3240

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DISTRICT’S MISSION, GOALS & OBJECTIVES

MISSION

The mission of the Laredo Independent School District is to ensure that all students achieve their potential and graduate as bilingual, bi-literate, and be responsible adults with the skills to succeed in higher education, the workforce, or the military.

VISION

The vision of the Laredo Independent School District is that all students graduate from a post secondary institution or be work ready to be productive and successful citizens of a global and changing society.

BELIEFS:

At the Laredo Independent School District we believe that: I. Every students can accomplish and achieve high levels of learning, II. We are responsible for the education of every student through highly qualified teachers, III. Schools will provide a caring, safe, and nurturing environment; and IV. Through collaboration we will be an exemplary district.

DISTRICT GOALS & OBJECTIVES (STRATEGIC IMPROVEMENT PLAN 2007-2010) Goal I. LISD shall meet or exceed federal state and local academic mandates.

Goal II. LISD shall achieve a fund balance equal to two month of operation’s expenditure and shall achieve fiscal reporting recognition awards.

Goal III. LISD shall be recognized for a comprehensive student support system that promotes a safe learning environment thru innovative safety programs.

Goal IV. LISD shall be recognized for a strong use of Best Practices program, planning, monitoring, and use of data analysis to promote in a systematic approach to optimize the performance of all departments.

Goal V. LISD shall be recognized for its partnerships with community institutions, business ethics, and parent groups that combine to support student achievement.

Goal VI. LISD shall be recognized for its stable construction facilities program that support student achievement creating an environment conducive to student excelling.

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BUDGET ADMINISTRATION & FINANCIAL POLICIES

LEGAL REQUIREMENTS FOR BUDGETS

Legal requirements for school district budgets are formulated by the state, the Texas Education Agency (TEA), and the local district. In addition to these requirements, individual school districts also may have their own legal requirements for budget preparation. Additional legal requirements also may be imposed by state and federal grants; however, this section deals only with state legal mandates, TEA legal requirements and local district requirements for basic budget development and submission.

STATEMENT OF TEXAS LAW

Sections 44.002 through 44.006 of the Texas Education Code establish the legal basis for budget development in school districts. The following six items summarize the legal requirements from the code:

• The superintendent is the budget officer for the district and prepares or causes the budget to be prepared.

• The district budget must be prepared by a date set by the state board of education, currently August 20.

• The president of the board of trustees must call a public meeting of the board of trustees, giving ten days public notice in a newspaper, for the adoption of the district budget. Any taxpayer in the district may be present and participate in the meeting.

• No funds may be expended in any manner other than as provided for in the adopted budget. The board does have the authority to amend the budget or adopt a supplementary emergency budget to cover unforeseen expenditures.

• The budget must be prepared in accordance with GAAP (generally accepted accounting principles) and state guidelines.

• The budget must be legally adopted before the adoption of the tax rate.

TEXAS EDUCATION AGENCY (TEA) LEGAL REQUIREMENTS

TEA has developed additional requirements for school district budget preparation as follows:

• The budget must be adopted by the board of trustees, inclusive of amendments, no later than August 31.

• Minutes from district board meetings will be used by TEA to record adoption of and amendments to the budget.

• Budgets for the General Fund, the Food Service Fund (whether accounted for in the General Fund, a Special Revenue Fund or Enterprise Fund) and the Debt Service Fund must be included in the official district budget (legal or fiscal year basis). These budgets must be prepared and approved at least at the fund and function levels to comply with the state’s legal level of control mandates.

• The officially adopted district budget, as amended, must be filed with TEA through PEIMS (Public Education Information Management System) by the date prescribed in the annual system guidelines. Revenues, other sources, other uses, and fund balances must be reported by fund, object (at the fourth level), fiscal year, and amount. Expenditures must be reported by fund, function, object (at the second level), organization, fiscal year, program intent and amount.

• A school district must amend the official budget before exceeding a functional expenditure category, i.e., instruction, administration, etc., in the total district budget. The annual financial and compliance report should reflect the amended budget amounts on the schedule comparing budgeted and actual amounts. The requirement for filing the amended budget with TEA is satisfied when the school district files its Annual Financial and Compliance Report.

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LISD FINANCIAL POLICIES

In addition to state legal requirements, LISD has established its own requirements for annual budget preparation. The District recognizes the importance of maintaining its financial integrity; therefore, it has developed this policy to support its mission and its goals and objectives. The district’s fiscal policies dictate budgetary requirements that go beyond those required by the Texas Education Code and TEA. These policies are delineated below.

Fiscal Policy & Objectives

Financial Stability

• In seeking to fulfill its mission, the District shall maintain a high level of financial stability and shall not compromise the long term financial integrity to achieve short term benefits.

• In an effort to provide adequate cash flow for its operations, the District shall maintain an unreserved undesignated fund balance equal to a minimum of two months of operations costs.

• As of August 31, 1998, the District had an unreserved undesignated fund balance lesser than the two months of operating costs. The District shall strive to reach a fund balance of at least two months operations costs. To achieve this goal, the Superintendent and business manager are instructed to implement the following financial plan:

1. Develop and submit for Board approval a balanced budget with input from Site-Based Decision Making (SBDM) committees and instructional programs (a balanced budget means that for each fund, expenditures are not to exceed revenues plus available fund balances; if the fund balance is to be used, than this must be for a one-time cost and not reoccurring costs).

2. Develop staffing patters and funding formulas based on a per pupil basis.

3. Restrict any surplus funds towards unreserved undesignated fund balance.

Funds from Operations

Funds from operations should provide adequate funds to support its:

1. Instructional programs

2. Capital programs

3. Debt service programs

Revenue

Revenue levels shall be evaluated with staff recommendations yearly in consideration of:

1. Student growth assumptions

2. The projected level of expenditures

3. Facility and construction requirements

4. Current business conditions (local economy)

5. Economic projections (state economy, legislative issues, etc.)

6. Bond ratings

General Operating Fund Expenditures

General fund expenditures shall maintain the following priorities of obligation:

1. Payments of all legal and reasonable expenditures relating to maintenance and operations of the District's operating fund.

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2. Payments to meet all debt service requirements of outstanding bond indebtedness including the interest and sinking fund.

3. Payments to special revenue funds that require a matching for federal or state grants, including the food service fund, the athletic fund, the construction fund.

4. All net surpluses after payment of items 1 to 3 above may be used to fund necessary capital equipment purchases, facility expansion, and renovation. All remaining funds will go toward maintaining a budgeted ending cash balance (unreserved undesignated fund balance) which equates to at least two months of operating costs. This amount would be determined by first adding budgeted operations and maintenance costs plus debt service requirements. This total would be divided by 12 and then multiplied by two to calculate the two months operating costs requirements.

Long Term Financing

In the absence of surplus funds in item 4 above, the District will utilize long term financing for capital projects and equipment. Available mechanisms include the following:

1. Public Property Finance Contractual Obligations (PPFCO)

2. General Obligations Bonds

3. Time Warrants

4. Delinquent Tax Notes

5. Any other legal mechanism

6. Public Facilities Corporation (PFC)

Short Term Financing

The District will strive to minimize its short term financing by maintaining a two month undesignated fund balance. Based on cash flow projections, the business manager may recommend to the Board to utilize short term financing to satisfy the cash flow requirements of the District. Available mechanisms include the following:

1. Tax anticipation notes

2. Tax warrants

3. Delinquent tax notes

Reporting – District and Public Facilities Corporation (PFC)

The District will prepare reports of financial operations as follows:

1. A monthly operating and financial report, requiring review by the Finance Committee and/or the Board as the Board deems necessary.

2. An annual financial plan (budget) detailing revenues, expenditures, and capital additions presented for approval prior to September 1 of each year. Midyear analysis and review shall be presented to the Board for approval.

3. An annual audit by an outside professional auditing firm that would include all necessary details in reconciling all of the year's financial operation. The audit report will be submitted for review and approval to the Board after the end of the fiscal year.

Investments

Investment Authority

District depository and investment authority is established within the office of the Superintendent. By the authority of the Board, the Superintendent, the Chief Financial Officer, the Accounting Director, and a Senior

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Accountant/Investor are designated as the District's investment officers. The investment officers are responsible for depositing funds, investing such funds, assuring that each investment has the proper authorized collateral, monitoring investments, assuring the security of the District's principal and interest, receiving and reporting principal and interest at the maturity of each investment, and providing the proper documentation and reports on such investments to the Superintendent and the Board in accordance with the District's written investment policy and generally accepted accounting procedures.

The investment officers shall be bonded or shall be covered under a fidelity insurance policy. All investment transactions except investment pool funds and mutual funds shall be executed on a delivery-versus-payment basis.

Approved Investment Instruments

From those investments authorized by law and described further in CDA (LEGAL), the Board shall permit investment of District funds in only the following investment types, consistent with the strategies and maturities defined in this policy:

1. Obligations of or guaranteed by, governmental entities as permitted by Government Code 2256.009.

2. Certificates of deposit and share certificates as permitted by Government Code 2256.010.

3. Fully collateralized repurchase agreements permitted by Government Code 2256.011.

4. A securities lending program as permitted by Government Code 2256.0115.

5. Banker's acceptances as permitted by Government Code 2256.012.

6. Commercial paper as permitted by Government Code 2256.013.

7. No-load money market mutual funds and no-load mutual funds as permitted by Government Code 2256.014.

8. A guaranteed investment contract as an investment vehicle for bond proceeds provided it meets the criteria and eligibility requirements established by Government Code 2256.015.

9. Public funds investment pools as permitted by Government Code 2256.016.

Safety and Investment Management

The main goal of the investment program is to ensure its safety and maximize financial returns within current market conditions in accordance with this policy. Investments shall be made in a manner that ensures the preservation of capital in the overall portfolio, and offsets during a 12-month period any market price losses resulting from interest-rate fluctuations by income received from the balance of the portfolio. No individual investment transaction shall be undertaken that jeopardizes the total capital position of the overall portfolio.

Liquidity and Maturity

Any internally created pool fund group of the District shall have a maximum dollar weighted maturity of 180 days. The maximum allowable stated maturity of any other individual investment owned by the District shall not exceed one year from the time of purchase. The Board may specifically authorize a longer maturity for a given investment, within legal limits. The District's investment portfolio shall have sufficient liquidity to meet anticipated cash flow requirements.

Diversity

The investment portfolio shall be diversified in terms of investment instruments, maturity scheduling, and financial institutions to reduce risk of loss resulting from over concentration of assets in a specific class of investments, specific maturity, or specific issuer.

Monitoring Market Prices

The investment officer shall monitor the investment portfolio and shall keep the Board informed of significant declines in the market value of the District's investment portfolio. Information sources may include

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financial/investment publications and electronic media, available software for tracking investments, depository banks, commercial or investment banks, financial advisors, and representatives/advisors of investment pools or money market funds. Monitoring shall be done monthly or more often as economic conditions warrant by using appropriate reports, indices, or benchmarks for the type of investment.

Funds/Strategies

Investments of the following fund categories shall be consistent with this policy and in accordance with the strategy defined below.

• Operating Funds – Investment strategies for operating funds (including any co-mingled pools containing operating funds) shall have as their primary objectives safety, investment liquidity, and maturity sufficient to meet anticipated cash flow requirements.

• Agency Funds – Investment strategies for agency funds shall have as their objectives safety, investment liquidity, and maturity sufficient to meet anticipated cash flow requirements.

• Debt Service Funds – Investment strategies for debt service funds shall have as their objective sufficient investment liquidity to timely meet debt service payment obligations in accordance with provisions in the bond documents. Maturities longer than one year are authorized provided legal limits are not exceeded.

• Capital Projects – Investment strategies for capital project funds shall have as their objective sufficient investment liquidity to timely meet capital project obligations. Maturities longer than one year are authorized provided legal limits are not exceeded.

Safekeeping and Custody

The District shall retain clearly marked receipts providing proof of the District's ownership. The District may delegate, however, to an investment pool the authority to hold legal title as custodian of investments purchased with District funds by the investment pool.

Brokers/Dealers

Prior to handling investments on behalf of the District, brokers/dealers must submit required written documents in accordance with law. Representatives of brokers/dealers shall be registered with the Texas State Securities Board and must have membership in the Securities Investor Protection Corporation (SIPC), and be in good standing with the National Association of Securities Dealers.

Soliciting Bids for CD's

In order to get the best return on its investments, the District may solicit bids for certificates of deposit in writing, by telephone, or electronically, or by a combination of these methods.

Internal Controls

A system of internal controls shall be established and documented in writing and must include specific procedures designating who has authority to withdraw funds. Also, they shall be designed to protect against losses of public funds arising from fraud, employee error, misrepresentation by third parties, unanticipated changes in financial markets, or imprudent actions by employees and officers of the District. Controls deemed most important shall include:

1. Separation of transaction authority from accounting and recordkeeping and electronic transfer of funds.

2. Avoidance of collusion.

3. Custodial safekeeping.

4. Clear delegation of authority.

5. Written confirmation of telephone transactions.

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6. Documentation of dealer questionnaires, quotations and bids, evaluations, transactions, and rationale.

7. Avoidance of bearer-form securities.

These controls shall be reviewed by the District's independent auditing firm.

Portfolio Report

In addition to the quarterly report required by law and signed by the District's investment officer, a comprehensive report on the investment program and investment activity shall be presented annually to the Board. This report shall include a performance evaluation that may include, but not be limited to, comparisons to 91-day U.S. Treasury Bills, six-month U.S. Treasury Bills, the Fed Fund rate, the Lehman bond index, and rates from investment pools. The annual report shall include a review of the activities and total yield for the preceding 12 months, suggest policies, strategies, and improvements that might enhance the investment program, and propose an investment plan for the ensuing year.

The Government Treasurers’ Association of Texas (GTOT) has certified our policy.

Ad-Valorem Taxes

Discounts

Discount options shall not be provided for the early payment of property taxes in the District.

Split Payments

Split payment of taxes shall be allowed in accordance with statutory provisions.

Purchasing & Acquisition

Purchasing Authority

The Board delegates to the Superintendent or designee the authority to determine the method of purchasing, in accordance with CH (LEGAL), and to make budgeted purchases. However, any purchase that costs or aggregates to a cost of $25,000 or more shall require Board approval before a transaction may take place.

Competitive Bidding

If competitive bidding is chosen as the purchasing method, the Superintendent or designee shall prepare bid specifications. All bids shall be submitted in sealed envelopes, plainly marked with the name of the bidder and the time of opening. All bidders shall be invited to attend the bid opening. Any bid may be withdrawn prior to the scheduled time for opening. Bids received after the specified time shall not be considered. The District may reject any and all bids.

Competitive Sealed Proposals

If competitive sealed proposals are chosen as the purchasing method, the Superintendent or designee shall prepare the request for proposals and/or specifications for items to be purchased. All proposals shall be submitted in sealed envelopes, plainly marked with the name of the proposer and the time of opening. Proposals received after the specified time shall not be considered. Proposals shall be opened at the time specified, and all proposers shall be invited to attend the proposal opening. Proposals may be withdrawn prior to the scheduled time of opening. Changes in the content of a proposal, and in prices, may be negotiated after proposals are opened. The District may reject any and all proposals.

Responsibility for Debts

The Board shall assume responsibility for debts incurred in the name of the District so long as those debts are for purchases made in accordance with adopted Board policy and current administrative procedures. The Board shall not be responsible for debts incurred by persons or organizations not directly under Board control; persons making unauthorized purchases shall assume full responsibility for all such debts.

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Purchase Commitments

All purchase commitments shall be made by the Superintendent or designee on a properly drawn and issued purchase order, in accordance with administrative procedures.

Personnel

New Positions

Any new positions of employment shall be prominently described and set out in the budget for the fiscal year in which the position is created and shall be approved by the Board at the time that the budget is approved. Notice of vacancies shall be posted at campuses but not be limited to campuses.

New positions created after approval of the budget shall be approved by the Board at public meeting before the positions can be advertised, offered, or funded.

Annual Operating Budget

Fiscal Year

The District operates on a fiscal year beginning September 1 and ending August 31.

Budget Planning

Budget planning is an integral part of overall program planning so that the budget effectively reflects the District's programs and activities and provides the resources to implement them. In the budget planning process, general educational goals, specific program goals, and alternatives for achieving program goals shall be considered, as well as input from the District- and campus-level planning and decision-making committees. Budget planning and evaluation are continuous processes and are part of each month's activities.

Availability of Proposed Budget

After it is presented to the Board and prior to adoption, a copy of the proposed budget shall be available upon request from the business office or Superintendent. The Superintendent or designee shall be available to answer questions arising from inspection of the budget.

Budget Meeting

The annual public meeting to discuss the proposed budget and tax rate shall be conducted as follows:

1. The Board President shall request at the beginning of the meeting that all persons who desire to speak on the proposed budget and/or tax rate sign up on the sheet provided.

2. Prior to the beginning of the meeting, the Board may establish time limits for speakers.

3. Speakers shall confine their remarks to the appropriation of funds as contained in the proposed budget and/or the tax rate.

4. No officer or employee of the District shall be required to respond to questions from speakers at the meeting.

Authorized Expenditures

The adopted budget provides authority to expend funds for the purposes indicated and in accordance with state law, Board policy, and the District's approved purchasing procedures. The expenditure of funds shall be under the direction of the Superintendent or designee who shall ensure that funds are expended in accordance with the adopted budget. The authorized expenditures for the District include those allowed under § 45.105 of the Texas Education Code

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Budget Amendments

The budget shall be amended when a change is made increasing any one of the functional spending categories or increasing revenue object accounts and other resources.

Budget Amendments/Transfers

Budget amendments/transfers must be aligned with modifications to district/campus improvement plans. Every time that a significant change is made to a campus budget, the change must be reflected in the campus improvement plan. In the processing of the budget amendment/transfer, the campus must include documentation to verify that the campus improvement plan has been changed accordingly. For example, if the campus is notified that their budget allocation will be increased, and the campus planning committee decides to use the money to add teacher aides to the first grade classrooms, the campus principal must submit a budget amendment in order to designate the additional funds. The campus improvement plan must be modified to include the additional FTE’s by the appropriate strategy. The page(s) that include the modifications to the campus improvement plan must be submitted with the budget amendment. Budget amendments/transfers will not be approved if the required documentation is not included with the amendment or transfer form.

Budget Transfers & Amendments Signature Authority

Subsequent intra-function budget transfers must be approved by the Board for the General Fund Budget. For Special Revenue Funds, intra-function budget transfers are approved subject to the approval by the granting agency. A summary of all transfers is presented to the Board of Trustees. Interdepartmental transfers and any increase or decrease or operating appropriations must be approved by the Board of Trustees and the Superintendent. All departments are required to operate within their budgetary constraints. The operating budgets are amended prior to expenditure, and the accounting system provides a strong budgetary control over expenditures.

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BUDGET DEVELOPMENT PROCESS

The annual Budget Development Process and the annual Planning Process are overlapping and augment one another, although the focus of each is different. The overlapping is illustrated within the timetable section. The Budget Development Process is comprised of three major phases: planning, preparation, and evaluation.

The budgetary process begins with sound planning. Planning defines the goals and objectives and develops strategies to attain those goals and objectives. Once these programs and plans have been established, budgetary resource allocations are made to support them. Budgetary resource allocation is the preparation phase of budgeting. The allocations cannot be made, however, until plans and programs have been established.

Finally, the budget is evaluated for its effectiveness in attaining goals and objectives. Evaluation typically involves an examination of: how funds were expended, what outcomes resulted from the expenditure of funds, and to what degree these outcomes achieved the objectives stated during the planning phase. This evaluation phase is important in determining the following year’s budgetary allocations. Budget preparation is not a one-time exercise to determine how a school district will allocate funds rather, school district budget preparation is part of a continuous cycle of planning and evaluation to achieve district goals.

The development of campus and district annual budgets should be part of ongoing planning processes and those levels. The advent of site-based decision-making, mandated by the state, has increased integration of planning and budgeting at the campus level; however, state guidance allows for considerable district autonomy in budget preparation. The organizational structure of a school district, the size and complexity of its administrative structure, the budgetary approach chosen, and the level of centralization in budget development all will affect the budget development process and the final budget document. Beyond the budgetary requirements for federal and state programs, the school board and the district superintendent largely will determine a school district’s budget preparation process and related budget responsibilities. The concept of site-based budgeting, mandated by TEA, is the recommended approach.

PLANNING PHASE

The first phase of the Budget Development Process is planning. Planning involves defining the mission, goals and objectives of campuses, departments, and the district. Importance is placed upon sound budget planning for the following reasons:

• In implementing the type, quantity, and quality of school district instruction, the budget becomes the limiting force.

• Providing quality education is very important to the public interest.

• The scope and diversity of school district operations make comprehensive planning necessary for good decision-making.

• Planning is a process that is critical to the expression of citizen preferences and through which consensus is reached among citizens, school boards members, and district/campus/department staff on the future direction of a district’s operations.

Since strategies to attain the goals and objectives need to be developed before starting the actual budget calculation process, it is important that each campus and department prepare statements in the “Mission, Goals and Objectives” and “Performance Evaluation” forms as the initial exercise in planning the annual campus/department budget. This exercise comprises developing narrative and quantitative statements. These statements must be consistent with the Campus Initiative Program goals and objectives developed by the Site-Based Decision Making (SBDM) committees. This information will be used to analyze and justify the district’s basic programs and operational request, as well as to ensure that individual campus and department mission, goals and objectives are consistent with the district’s overall mission, goals, and objectives. Line item budgeting remains the primary fiscal tool; thus completion of the “Mission, Goals and Objectives” and “Performance Evaluation” forms is an important step in summarizing and evaluating each campus/department and its budget. Any factors having major affects on programs should also be explained as “Significant Changes” comments.

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Listed below are standardized definitions to be used in the development of these statements and completion of the appropriate forms. It is recommended that strict adherence to these definition parameters be kept in order to insure consistency throughout the district:

• Campus/Department Mission: A statement of specific overall mission. • Campus/Department Goals: “Broad” statements of desired results; ultimate accomplishments; overall end

results. The goals outlined in the Campus Improvement Plan may be identified and utilized in this section. • Campus/Department Objectives: “Specific” statements of desired program accomplishments; usually

measurable; shows progress toward a goal; desired results of activities. Clearly stated measurable objectives should represent a concise summary of the principal work activities in which progress can be monitored and evaluated periodically throughout the fiscal year. Objectives should be stated in common “action-oriented phrases such as “to maintain,” “to increase,” “to reduce,” “to facilitate,” “to continue,” etc. Specific objectives outlined in the Campus Improvement Plan may be identified and utilized in this section.

• Strategy(ies): Specific activities, methods, and procedures, which will be implemented in order to reach the established goals and objectives.

• Performance Evaluation: Specific quantitative and qualitative measures of work performed by campus/department must be included in this section. Quantitative measures are defined as observable and in narrative format. This evaluation tool is new to the district and each administrator is allowed flexibility to develop individual performance evaluation methods.

• Significant Changes: Summary comments should be made concerning circumstances that will materially change the campus/department operations and/or budget request(s). For example, these changes would include proposed implementation of new programs, addition or deletion of programs, functions, duties, on time expenses, etc.

With the Budget Development Process beginning November, schools and departments will be allowed a time to integrate the total Districts planning objectives into their specific budget requests. During school/department budget hearings the Finance Department will review revenue projections and refined budget requests to develop a preliminary district budget. As a result of this collaborated process, the Finance Department will be able to present a preview of the proposed 2008-2009 budget to the Board of Trustees before the August Workshop. This preview will enable the Board of Trustees and the Chief Financial Officer to review and discuss the direction of the budget before the August 21th public hearing.

PREPARATION PHASE

Revenue Projections

In order to meet the future needs of the district, administrators should forecast the source and amount of resources or revenue available. Therefore, projections of revenue from the three major sources should be made. These revenue sources include Local, State, and Federal aid.

• Local Revenues typically consists of monies generated by the local tax efforts. Factors that need to be taken into account include such things as assessed property values, property value growth/decline rates, applicable tax rates, historical collection rates, applicable state wealth per student limitations, state mandated tax rate rollback thresholds, and delinquent tax collections.

• State Revenues traditionally consists of monies received as a result of state funding. The tool that plays a major part in the estimation of this type of resources is the state provided “Summary of Finances” which takes into account several components. These components include student enrollment, enrollment population classifications, allotment weights, student attendance, weighted average daily attendance, free and reduced lunch participation, as well as all of the Local Revenue tax efforts.

For 2008-2009, all Directors involved in Special Education, Gifted & Talented, Career & Technology Education, State Compensatory Education, and Bilingual Education will forecast Special Population FTE’s. The Special Population counts from each category help determine the revenue projections from the Texas Education Agency.

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• Federal Revenues involve a variety of amounts and sources. These sources generally are federally distributed funds, which can flow through the district, Region Education Centers, Texas Education Agency, or directly from the federal source. Methods of allocations can vary from payment of indirect costs to applications for specific grants.

Expenditure Projections

In order to support the mission, goals and objectives of the district, administrators should forecast the operating costs for all funds necessary to achieve those intents. Expenditures/expenses should be classified by the major object classes according to the types of items purchased or services obtained. These budgetary allocations should project costs for the major expenditure categories (objects), which include:

• Payroll Costs (6100) are the costs of employee salaries and benefits. These costs make up 85% or more of annual operating expenditures and should be based primarily upon enrollment projections and applicable state mandates concerning class, size, minimum salaries, etc. When appropriating or after appropriation of this area, it is important that the appropriate administrator conducts a full analysis of the personnel situation as well as submit recommendations addressing the findings. The “Payroll Analysis” form is the management tool that can assist to address this issue. Therefore, this form needs to be completed and submitted to the Finance Department by the Budget Request deadline.

• Professional and Contracted Services (6200), Supplies and Materials (6300) and Other Operating Costs (6400) are typically variable and miscellaneous expenditures. The projection of these costs may also be based upon student enrollments or can be disbursed based on the authorized administrator’s discretion. The completion of expenditure estimates for costs not directly related to enrollment levels such as utilities, insurance and maintenance costs are simply calculated based upon historical data or anticipated changes.

• Debt Service Costs (6500) are usually repayment of financed debt and should be based upon debt repayment schedules when bonds or other debt is issued. The appropriation of this type of expenditure is very limited or non-existent at the school or department levels.

• Capital Outlay Costs (6600) includes items that are inventoried and become part of the district’s fixed assets group such as furniture, audio-visual equipment, computer equipment, and other equipment. These costs should be forecasted and budgeted based on an overall district Capital Improvement Cost Plan rather than on an individual campus or department basis, the proper “Capital Outlay Justification” form needs to be submitted as well.

Preparation, the second phase of the Budget Development Process, is the process of allocating resources to the prioritized needs of a school district in support of its planned mission, goals, and objectives. Although budget formats and policies are by no means uniform in school districts, formal budgets play a far more important role in the planning, control and evaluation of school district operations than in those of privately owned organizations. In school districts, the adoption of a budget implies that a set of decisions have been made by school board members and school district administrators which culminate in matching a school district’s resources with its needs. As such, the budget is a product of the planning process. The budget also provides an important tool for the control and evaluation of a school district’s sources and uses of resources. With the assistance of the accounting system, administrators are able to execute and control the activities that have been authorized by the budget and evaluate performance based upon comparisons between budgeted and actual operations.

The link between planning and budget preparation in school districts gives budgets a unique role in these organizations. Budgets in the public arena are often considered the ultimate policy document since they are the financial plan a school district uses to achieve its goals and objectives reflecting:

• Public choices about what goods and services the district will and will not produce.

• School district’s priorities among the wide range of activities in which they are involved.

• Relative weight given to the influence of various participants and interest groups in the budget development process.

• How a school district has acquired and used its resources.

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The budget, itself, then becomes intrinsically a political document reflecting school district administrators’ accountability for fiduciary responsibility to citizens.

The budgeting process for the District was initiated in November 2007, following the Texas Education Agency (TEA) legal requirements and preliminary funding estimates made by the Division of Finance.

The annual operating budget or financial plan is proposed by the Superintendent and enacted by the Board of Trustees after public discussion. The site-based decision making process, as mandated by the education code, is the cornerstone of all LISD budgetary decisions. Each campus must have an SBDM committee made up of the campus principal, teachers, and community members. Their role is to build consensus and support all efforts consistent with reaching the campus goals and objectives. SBDM committee members, department directors and community members are involved in the budgetary cycle.

Teachers, principals, and other staff of the District, as well as the Citizens of our community, under the direction of the Superintendent, will develop the budget. Individual, as well as group training workshops, will be held with principals, department heads and Site-Based Decision-Making budget committees (SBDM) from March to April 2008. The budget deadline set for campuses is April 18, 2008 and for departments is April 11, 2008, and the Division of Finance will compile the budget requests. During the months of April and May, various budget meetings will be scheduled with the Superintendent, Chief Financial Officer, Executive Director for Human Resources, Executive Director for Curriculum and Instruction, Executive Principals, and Bilingual and State Compensatory Programs Directors.

The Superintendent’s Budget Review Teams will review various budget options for personnel and financing. This entails maintaining competitive salaries and benefits for our employees, providing adequate funding for curriculum development, providing for construction and repairs to facilities, and other miscellaneous projects.

A preliminary budget will be prepared and delivered to all the Board of Trustees by June 16, 2008. In August 21, the Board of Trustees will approve the final budget which will be implemented on September 1st, 2008.

EVALUATION PHASE

Evaluation is the last step of the district’s budget cycle. Information is compiled and analyzed to assess the performance of each individual department and campus, as well as the District as a whole. This information is a fundamental part of the planning phase for the following budget year.

In the educational context, budgeting is a valuable tool in both planning and evaluation processes. Budgeting provides a vehicle for translating educational goals and programs into financial resource plans. Thus, instruction planning (to attain student educational goals) should determine budgetary allocations. This link between instruction and financial planning is critical to effective budgeting. In addition, such a budgeting practice may enhance the evaluation of budgetary and educational performance since resource allocations are closely associated with instructional plans.

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2008-2009 BUDGET CALENDAR

Nov.-Dec., 2008 Planning and scheduling of the budget process. Assessment of budget formats and tools needed to prepare the budget.

Program Directors establish allocation model and major initiatives consistent with Superintendent’s goals and objectives for the coming fiscal year.

TBA Overview of budget preparation process and coding structure. The Budget Instruction Manual will be presented to the campus budget management teams and administrators responsible for the Budget Requests. This manual will include all reports, requests, and requirements necessary for completion and submission of the Budget Requests by April 11, 2008 for Departments and April 18, 2008 for Campuses .

Budget allocations for all funds and grants are provided to all budget managers for inclusion in the (Strategic) District Improvement Plan, the Campus Improvement Plans, including QZAB and Partner Plans, and the Department Improvement Plans.

Mar.-April 2008 Individual campus and department training will be scheduled. The Finance Department will have six (6) teams which will provide “on-site” budget preparation assistance.

Needs Assessment is conducted by campus during the month of March and April. Site-Based Decision Making (SBDM) Committees should convene to review needs for staffing, staff development, budget and any needs of the school. A target date for the completion of the needs assessment campus review is April 9th. In order to make sure that the budget is aligned with the needs, campuses are asked to reference their needs assessments reports and campus improvement plans when developing the mission, goals and objectives of the campus and allocating the funds to the different programs and grade levels. Areas of consideration include:

• Curriculum and Instruction • Special Grant- Funding/Financing • Human Resources • Operations • Public Information • Technology

April, 2008 Budget meetings scheduled with Finance Committee on Human Resources matters. Target date to make recommendation to the Board on teacher’s salaries.

School Organization Committee reports Needs Assessment to DEIC Planning Committee.

April 11, 2008 Budget Requests deadline to Immediate Supervisor before submitting to Financial Management Department. (e.g. Admin. Assistant, CFO, Director)

Budget Requests deadline. The administrator (principal or department head) must enter the budget figures in the budget software and submit a hard copy of the budget for all funds, Mission Goals & Objectives, Capital Outlay Justification (if applicable), Position Control (FTE’s & Amts.), Title I Uses Forms, Organizational Chart by Campus/Department, Travel Justification form and Needs Assessment Summary to the Finance Department.

Apr. 14-21, 2008 The Finance Department will compile, review and adjust (if necessary), all submitted data. A draft estimated budget will be prepared and presented to the Superintendent for review.

April 21, 2008 District and Campus Improvement Plan Process begins to review goals and objectives as are a result of (1) Data change needs, (2) Superintendent Initiatives, (3) Board Initiatives.

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Apr. - May 30, 2008 The Budget Review Team I will review individual budget requests with each department. The Budget Review Team I will include: Chief Financial Officer, Human Resources Executive Director, and Executive Director of Support Services.

The Budget Review Team II will review individual budget requests with each campus. The Budget Review Team II will include: Chief Financial Officer, Human Resources Executive Director, Curriculum & Instruction Executive Director and E/A for Facilities.

A schedule of budget meetings will be prepared by the Chief Financial Officer. The reviews will include the justification of allocation by aligning these to the needs assessments and campus or department improvement plans. Suggested revisions will be discussed with and agreed to by the campus budget committees and or department director. The accepted budget will then be prepared for consolidation into a total district budget.

May 2008 Board reviews and approves annual District Improvement Plan.

May 21-30, 2008 The Budget Review Team II will assess budget proposals with the Superintendent.

June 16, 2008 The Superintendent’s Preliminary budget for the district will be prepared and delivered to all the Board of Trustees.

June, 2008 Campus Improvement Plan begins process for annual update.

July 11, 2008 The certification of anticipated collection rate by collector as well as appointment of the district’s Tax Assessor/Collector as the individual authorized to calculate and publish the district’s effective tax rate.

Aug. 11, 2008 A ten (10) day public notice will be published stating that the purpose of the meeting is the adoption of a budget for the succeeding fiscal year.

Aug. 16, 2008 Updated Campus Improvement Plans are due to Admin. Assistant for Instruction Team for 2008-2009.

Aug. 21, 2008 Public hearing on expenditures from federal funds and budget adoption of the annual budget by the Board of Trustees.

Sep. 1, 2008 Implementation of the approved budget FY 2008-2009.

Sep. 30, 2008 Final adjustments will be made to approved budget and it will be sent to Print Shop for duplication.

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2008-2009 TAX PLANNING CALENDAR

May 1-15, 2008 Mailing of notices of appraised value by chief appraiser. May 9, 2008 Deadline for submitting appraisal records to Appraisal Review Board.

July 11, 2008 (Regular Board Meeting)

1) Board appoints the Tax Assessor/Collector to calculate and publish the effective tax rate, the rollback tax rate, the anticipated debt collection rate for tax year 2008, and the excess debt collections for tax year 2007.

2) School Board decides and announces the date it will hold a public meeting (hearing, Thursday, August 21, 2008) in which the proposed budget and proposed tax rate would be discussed.

3) Designated administrator or other employee calculates the Roll Back Rate and the requirements of the “NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED TAX RATE.”

July 11, 2008 Deadline for commissioner of education to send notice to districts required to equalize wealth. July 11, 2008 Deadline for ARB to approve appraisal records. July 23, 2008 First date the State Comptroller will hold a seminar explaining the new laws regarding “Truth in

Taxation” for 2008 tax year.

July 25, 2008 Deadline for chief appraiser to certify rolls to taxing units.

August 11, 2008 Publication of “NOTICE OF PUBLIC MEETING TO DISCUSS BUDGET AND PROPOSED TAX RATE”. [10 days before the date of the public meeting (8-21-08)]

August 18, 2008 Deadline to post the “72-hour Open Meeting Notice” for the meeting to be held on August 21,

2008 to discuss budget and proposed tax rate.

August 21, 2008 (Special Call Meeting) 1) Tax Assessor/Collector certifies the anticipated debt collection rate for tax year 2008. 2) Tax Assessor/Collector certifies the excess debt collections for tax year 2007. 3) Tax Assessor/Collector submits the roll back rate to the school board; estimated M/O

and I/S fund balances. (If the school district adopts a tax rate above its 2008 roll back rate the school Board must hold an election to ratify the adopted tax rate).

4) Tax Assessor/Collector submits the 2008 Property values to the governing body as certified by the Webb County Appraisal District Chief Appraiser.

August 21, 2008 (Special Call Board Meeting) 1) School Board holds a public hearing to receive comments from the public on the 2008-

2009 annual budget and tax rate. (Close the public hearing before starting regular meeting).

2) School Board holds a public meeting to adopt the budget and tax rate (immediately following the public hearing).

*Special Call Meetings: School board must adopt a budget before adopting a tax rate. Both may be adopted at the same meeting as long the budget is adopted before the tax rate. If not, a special call meeting must take place to adopt the tax rate.

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BUDGETARY CONTROL & BASIS OF ACCOUNTING

REPORTING ENTITY

The Board of School Trustees (“Board”), a seven member group, has governance responsibilities over all activities related to public elementary and secondary education within the jurisdiction of the District. The Board is appointed and has the exclusive power and duty to govern and oversee the management of the public schools of the District. All powers and duties not specifically delegated by statute to the Texas Education Agency (“TEA”) or to the State Board of Education are reserved for the Board, and the TEA may not substitute its judgment for the lawful exercise of those powers and duties by the Board. The District receives funding from local, state, and federal government sources and must comply with the requirements of those funding entities. The District is considered an independent entity for financial reporting purposes and is considered a primary government.

ACCOUNTING SYSTEMS STRUCTURE

The Division of Finance is responsible for providing all District financial services including financial accounting and reporting, payroll and accounts payable disbursement functions, cash and investment management, debt management budgeting, purchasing, risk management, tax office collections, and special financial and policy analyses to District management. The Chief Financial Officer, appointed by the Superintendent, has oversight responsibility of the division’s operations.

The District’s hardware includes a Dell file servers as well as numerous personal computers and laptops. The District utilizes the Information Design Incorporated government software applications and computerized financial accounting system, which includes a system of internal accounting controls. Such controls have been designed and are continually being reevaluated to provide reasonable, but not absolute, assurance for the safeguarding of assets against loss from unauthorized use of disposition and the reliability of financial records for preparing financial statements and maintaining accountability over the District’s assets.

The District also operates a student accountability system, which was developed by the District’s Information Technology Department. This system services all campuses of the district. The applications being used are attendance, grades and report cards, student tracking, and all other information required by the State of Texas.

The concept of reasonable assurance recognizes that the cost of a control should not exceed the benefits likely to be derived, and the evaluation of costs and benefits requires estimates and judgments by management. All internal control evaluations occur within this framework and are believed to adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions.

BASIS OF ACCOUNTING

Accounting records for governmental fund types are maintained on a modified accrual basis with revenues recorded when services or goods are received and the liabilities are incurred. Accounting records for trust funds are maintained on the accrual basis.

The modified accrual basis of accounting is used for the governmental fund types. This basis of accounting recognizes revenues in the accounting period in which they become susceptible to accrual (i.e., both measurable and available), and expenditures in the accounting period in which the fund liability is incurred, if measurable, except for certain compensated absences, which are recognized when the obligations are expected to be liquidated with expendable, available financial resources.

Federal grant funds are generally considered to be earned to the extent of expenditures made under the provisions of the grant and, accordingly, when such funds are received, they are recorded as deferred revenues until earned.

BASIS OF BUDGETING

The funds and accounts of the District have been established under the rules prescribed in the Financial Accounting and Reporting Module of the Texas Education Agency Financial Accountability System Resource Guide. The Board of Trustees requires that annual budgets be adopted for the General Fund, the Child Nutrition Fund and the Debt

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Service Fund. Budgets are prepared using the same accounting basis (modified accrual) as for financial statements. The modified accrual basis of accounting recognizes revenues in the accounting period in which they become both measurable and available and it recognizes expenditures in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest and principal on long -term debt, which is recognized when due. The Special Revenue Funds and Capital Projects Funds adopt project-length budgets which do not correspond to the District’s fiscal year and are not subject to Board approval during the budget process. Following is a description of the District’s funds.

FUNDS AND FUND TYPES

The district’s accounting systems is organized and operated on a fund basis and account groups. In addition, the district budgets on an organizational unit basis within each fund. Each fund is considered a separate accounting entity. The operations of each fund are accounted for through a separate set of self-balancing accounts that are comprised of its assets, liabilities, fund equity, revenue and expenditures and/or expenses. Governmental resources are allocated and accounted in individual funds based upon the purposes for which spending activities are controlled.

Governmental Fund Types

Governmental funds are funds through which most of the District’s functions are financed. Governmental fund reporting focuses primarily on the sources, uses, and balances of current financial resources and often has a budgetary orientation. Most of LISD funds are governmental, which include the general fund, special revenue funds, capital projects funds, and debt service funds. These funds follow the modified basis of accounting method in which revenues are recognized when they become both measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred. The district’s funds are described below, and more detail in each fund is presented in the Financial Section of this document.

• General Funds (appropriated) – The General Fund is the primary operating fund of the District. The District accounts for financial resources used for general operations in this fund. It is a budgeted fund, and any fund balances are considered resources available for current operations. All general tax revenues and other receipts that are not allocated by law or contractual agreement to some other fund are accounted for in this fund. The General Fund consists of the General Operating Fund, Child Nutrition Program Fund, Athletics Fund, 2006 PPFCO Fund, and Child Nutrition Program PPFCO Fund.

• Special Revenue Funds (not appropriated) – The District uses these funds to account for resources restricted to, or designated for, specific purposes by a grantor. Federal and State financial assistance often is accounted for in a Special Revenue Fund. In many special revenue funds, unused balances are returned to the grantor at the close of specified projects periods. The District accounts for these funds on a project rather than on an annual basis and uses project accounting for them in order to maintain integrity for the various sources of funds. The District provides information to the Board of Trustees on all District grants, but they do not approve the budget for these funds.

• Debt Service Fund (appropriated) – The District accounts for revenues collected to pay interest on, and retire long-term debt – including bonds, long-term mortgage notes, etc., in the Debt Service Fund. The District approves an annual budget for this fund. The debt service fund is financed primarily through property taxes, these funds account for the accumulation of resources, payment of general long-term debt principal, interest, and related costs.

• Capital Projects Funds (not appropriated)– The district accounts for proceeds from long-term debt financing (including the sale of bonds), revenues and expenditures related to authorized construction and other capital asset acquisitions (except for any financed by proprietary funds or trust funds). The Board reviews and approves the capital project budget.

EXPENDITURE FUNCTIONS

A function represents a general operational area in a school district and groups together related activities. Most school districts use all of the functions in the process of educating students or organizing the resources to educate students. For example, in order to provide the appropriate atmosphere for learning, school districts transport students to school, teach students, feed students and provide health services. Each of these activities is a function as

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required by the Texas Education Agency (TEA) Financial Accountability System Resource Guide (FASRG); currently as of January 2008 (Update 13.0).

• Instruction (Function 11) - This function is used for activities that deal directly with the interaction between teachers and students. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, and in other learning situations. It may also be provided through some other approved medium such as television, radio, telephone, telecommunications, multimedia and correspondence. This function includes expenditures / expenses for direct classroom instruction and other activities that deliver, enhance or direct the delivery of learning situations to students.

• Instructional Resources and Media Services (Function 12) - This function is used for expenditures/expenses that are directly and exclusively used for resource centers, establishing and maintaining libraries and other major facilities dealing with educational resources and media.

• Curriculum Development and Instructional Staff Development (Function 13) - This function is used for expenditures/expenses that are directly and exclusively used to aid instructional staff in planning, developing and evaluating the process of providing learning experiences for students. Expenditures and expenses include in-service training and other staff development for instructional or instructional-related personnel (Functions 11, 12 and 13) of the school district. This function also includes expenditures and expenses related to research and development activities that investigate, experiment, and/or follow-through with the development of new or modified instructional methods, techniques, procedures, services, etc.

• Instructional Leadership (Function 21) - This function is used for expenditures/expenses that are directly used for managing, directing, supervising, and providing leadership for staff who provide general and specific instructional services.

• School Leadership (Function 23) - This function is used for expenditures/expenses that are used to direct and manage a school campus. They include the activities performed by the principal, assistant principals and other assistants while they:

o Supervise all operations of the campus o Evaluate staff members of the campus o Assign duties to staff members maintaining the records of the students on the campus

• Guidance, Counseling and Evaluation Services (Function 31) - This function is used for expenditures/expenses that are directly and exclusively used for assessing and testing students' abilities, aptitudes and interests; counseling students with respect to career and educational opportunities and helping them establish realistic goals. This function includes costs of psychological services, identification of individual characteristics, testing, educational counseling, student evaluation and occupational counseling.

• Social Work Services (Function 32) - This function is used for expenditures/expenses that are directly and exclusively used for activities such as:

o Investigating and diagnosing student social needs arising out of the home, school or community o Casework and group work services for the child, parent or both o Interpreting the social needs of students for other staff members o Promoting modification of the circumstances surrounding the individual student which are related

to his or her social needs. (This includes referrals to and interaction with other governmental agencies.)

• Health Services (Function 33) - This function is used for expenditures/expenses that are directly and exclusively used for providing physical health services which are not direct instruction. This includes activities that provide students with appropriate medical, dental and nursing services.

• Student (Pupil) Transportation (Function 34) - This function is used for expenditures/expenses that are incurred for transporting students to and from school.

• Food Services – (Function 35) - This function is used for food service operation expenditures/expenses, including the cost of food, labor, and other expenditures/expenses necessary for the preparation,

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transportation and storage of food to provide to students and staff. Expenditures/expenses are used directly and exclusively for supervision and maintenance of a food service operation.

• Extracurricular Activities (Function 36) - This function is used for expenditures/expenses for school-sponsored activities outside of the school day. These activities are generally designed to provide students with experiences such as motivation and the enjoyment and improvement of skills in either a competitive or noncompetitive setting.

o Extracurricular activities include athletics and other activities that normally involve competition between schools (and frequently involve offsetting gate receipts or fees such as football, baseball, volleyball, track and tennis). Other kinds of related activities are included(such as drill team, pep squad and cheerleading, University Interscholastic League competition such as one-act plays, speech, debate, band, Future Farmers of America (FFA), National Honor Society, etc.).

• General Administration (Function 41) - This function is for expenditures/expenses that are for purposes of managing or governing the school district as an overall entity. This function covers multiple activities that are not directly and exclusively used for costs applicable to specific functions. General administration is an indirect cost applicable to other expenditure functions of a school district.

• Facilities Maintenance and Operations (Function 51) - This function is used for expenditures/expenses for activities to keep the facilities and grounds open, clean, comfortable and in effective working condition and state of repair, and insured. This function is used to record expenditures/expenses for the maintenance and operation of the physical plant and grounds. This function also includes expenditures/expenses associated with warehousing and receiving services.

• Security and Monitoring Services (Function 52) - This function is used for expenditures/expenses that are for activities to keep student and staff surroundings safe, whether in transit to or from school, on a campus or participating in school-sponsored events at another location.

• Data Processing Services (Function 53) - This function is for expenditures/expenses for data processing services, whether in-house or contracted. Examples of Function 53 costs are costs for computer facility management, computer processing, systems development, analysis and design, and those interfacing costs associated with general types of technical assistance to data users. Specific types of applications include attendance accounting, grade reporting, financial accounting and human resources/personnel. Personal Computers (PC’s) that are stand alone are to be charged to the appropriate function. Peripherals including terminals and printers are to be charged to the appropriate function. Costs associated with mainframe, minicomputers and networked or stand alone microcomputers that provide services to multiple functions are to be recorded here.

• Community Services (Function 61) - This function is used for expenditures that are for activities or purposes other than regular public education and adult basic education services. These types of expenditures are used for services or activities relating to the whole community or some segment of the community. This includes providing resources to non-public schools, institutions of higher education, and any proprietary types of services incurred for outside entities in the community.

• Debt Service (Function 71) - This function is used for expenditures that are for the retirement of recurring bond, capital lease principal, and other debt, related debt service fees, and for all debt interest. Note principal for short-term loans (one year or less in duration) is to be recorded in the liability account 2122, Notes Payable - Current Year.

• Facilities Acquisition and Construction (Function 81) - This function is used by school districts for expenditures that are for acquiring, equipping, and/or making additions to real property and sites, including lease and capital lease transactions.

• Payments to Juvenile Justice Alternative Education Programs (Function 95) - This function code is used for expenditures that are for the purpose of providing financial resources for Juvenile Justice Alternative Education Programs under Chapter 37, TEC. This function code is used to account for payments to other governmental entities in connection with students that are placed in discretionary or mandatory JJAEP settings.

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CAMPUS NEEDS ASSESSMENT GUIDE

Definition

Systematic process to acquire an accurate, thorough picture of the strengths and weaknesses of a school community that can be used in response to the academic needs of all students for improving student achievement and meeting challenging academic standards. Process that collects and examines information about school-wide issues and then utilizes that data to determine priority goals, to develop a plan, and to allocate funds and resources. Students, parents, teachers, administrators, and other community members should be included in gathering data.

Steps in Conducting Needs Assessment

1. Clarify the purpose of the needs assessment What do you know? What do you think you know? What do you want to know? Why are you doing needs assessment? What are you trying to measure? What will you do with the information you collect? How will you report the information? Is it user friendly and easy to understand? Are all interested groups included in planning and conducting the needs assessment? Who will be responsible for the various steps? 2. Identify the population Who? Students, teachers, administrators, other school staff, parents, community members, volunteers. 3. Determine how you will conduct the needs assessment 4. Collect Data

Develop management system for collecting and organizing data. Determine baseline data. How do you plan to follow up with those not responding to the collection tools? Organize the data by key categories. Use data summary sheets to help determine patterns and make calculations easier.

5. Analyze Data What are the strengths? What are the weaknesses? 6. Use the results to develop plan of action

Determine short and long term goals Develop a plan Allocate resources Summarize findings

7. Design a survey instrument or adopt one that already exists Are the instruments easy to use? Is the format easy to summarize and analyze?

DATA COLLECTION

Need for Data - To understand • The current and future needs of the school, students, parents, teachers and the community • The ways in which the school and community are changing • The root causes of problems • The types of education programs and expertise that will be needed in the future.

Analyze Data - To

• Improve Instruction • Provide students with feedback on their performance • Measure program success and effectiveness • Understand if what we are doing is making a difference • Make sure students “do not fall through the cracks” • Know which programs are getting the results we want • Guide curriculum development and revision • Promote accountability • Meet state and federal requirements • Use data to determine goals for increased student achievement, benchmarks for progress, and measurable outcomes

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TEXAS EDUCATION CODE § 21.451 STAFF DEVELOPMENT REQUIREMENTS

a) The staff development provided by a school district must be: (1) conducted in accordance with standards developed by the district; and (2) designed to improve education in the district. (b) The staff development must be predominantly campus-based, related to achieving campus performance objectives established under Section 11.253, and developed and approved by the campus-level committee established under Section 11.251. (c) A school district may use district-wide staff development developed and approved through the district-level decision process under Section 11.251. (d) The staff development may: (1) include training in: (A) technology; (B) conflict resolution; and (C) discipline strategies, including classroom management, district discipline policies, and the student code of conduct adopted under Section 37.001 and Chapter 37; (2) include training that: (A) relates to instruction of students with disabilities; and (B) is designed for educators who work primarily outside the area of special education; and (3) include instruction as to what is permissible under law, including opinions of the United States Supreme Court, regarding prayer in public school. Added by Acts 1995, 74th Leg., ch. 260, § 1, eff. May 30, 1995. Amended by Acts 1999, 76th Leg., ch. 396, § 2.06, eff. Sept. 1, 1999; Acts 2001, 77th Leg., ch. 766, § 1, eff. June 13, 2001; Acts 2003, 78th Leg., ch. 495, § 1.

23

EFFECTIVE SCHOOLS MODEL The Effective Schools Model is based on the conviction that all children, regardless of race, socioeconomic status, or gender, can and will learn the required curriculum. The model provides a framework for school reform based on seven correlates. The seven correlates provide schools with a comprehensive framework for identifying, categorizing and solving the problems that schools and school districts face. Under the Effective Schools Model, each school, through a faculty-administrator-parent-community team-planning approach, uses student achievement data and the seven correlates to develop and implement a long-range improvement plan. In addition, the model promotes district-wide, systemic restructuring for continuous improvement ensuring that every child has access to a quality education and that each child has an equal educational opportunity. Seven Correlates

1. Instructional Leadership – The effective school practices that the principal is the “leader of leaders” not the “leader of followers.” The principal understands and applies the characteristics of instructional effectiveness in the management of the instructional program. The principal and all adults must take an active role in instructional leadership.

2. Clearly Stated and Focused Mission - The effective school has a clearly articulated mission. The staff

shares an understanding and commitment to the mission and the instructional goals, priorities, and assessment procedures it projects. The staff accepts responsibility and accountability for promoting and achieving the mission of learning for all students.

3. Safe and Positive Environment – The effectives school has a positive, purposeful, businesslike

environment, which is free from the threat of physical harm. Desirable student behaviors are consistently articulated and expectations are clear. Students help each other. This environment nurtures interaction between students and teachers that is collaborative, cooperative, and student centered.

4. High Expectations for ALL Students - The effective school expects that all students can attain mastery of

the essential school skills. In order to meet these high expectations, a school is restructured to be an institution designed for “learning.” Teachers and students must have access to “tools” and “time” to help all students learn.

5. Frequent Monitoring of Student Progress – The effective school frequently measures academic student

progress through a variety of assessment procedures. Assessment results are used to improve individual student procedures. Assessment results are used to improve individual student performance and also improve instructional delivery. Assessment results will show that alignment must exist between the intended, taught, and tested curriculum.

6. Maximize Learning Opportunities - The effective school allocates and protects a significant amount of

time for instruction of the essential skills. The instruction must take place in an integrated, interdisciplinary curriculum. Effective instruction time must focus on skills and curriculum content that are considered essential, are assessed, and most valued.

7. Positive Communications – School, Home & Community – The effective school builds trust and

communication within the school, parents and community. Forming partnerships with the parents and community enables all stakeholders to support the mission of the school and have the same goals and expectations.

24

CAMPUS NEEDS ASSESSMENT INSTRUMENT The Department of Staff Development is requesting all campuses to conduct a campus needs assessment. The information gathered from the needs assessment will be used to develop the budget for the 2008-2009 school year. In addition, the information will also be used to plan the district wide and campus staff development activities. The Effective School Correlates have been included to assist you in formulating your staff development needs for the coming year. Please list your needs under the appropriate correlate. The district goals should be reflected in the Campus Needs Assessment. Instructional Leadership

• • • •

Clearly Stated and Focused Mission

• • • •

Safe and Positive Environment

• • • •

High Expectations for ALL students

• • • •

25

Frequent Monitoring of Student Progress

• • • •

Maximize Learning Opportunities

• • • •

Positive Communication – School, Home, Community

• • • •

Campus: ______________________ Principal Signature: _________________________ Date: _________________________ CEIC Chair Signature: _______________________ Campus Budget Chair Signature: _________________________________________ Campus Staff Development Chair Signature: ________________________________ ---------------------------------------------------------------------------------------------------------------------

FOR OFFICE USE ONLY

Date Received: _____________________

26

TEST SCORE SUMMARIES (TAKS, etc.)

LEP

At-R

isk

Sp.E

d.

Econ

.Dis

ad.

At-R

isk

All

12

All

Reading (Eng.)

At-R

isk

LEP

At-R

isk

All

Gra

de

Writing (Eng.)

Math (Eng.)

Science (Eng.)

Social Studies (Eng.)

Sp.E

d.

Econ

.Dis

ad.

Sp.E

d.

Econ

.Dis

ad.

LEP

At-R

isk

All

Sp.E

d.

Econ

.Dis

ad.

LEP

All

Sp.E

d.

Econ

.Dis

ad.

LEP

3456

11

78910

2006-2007

Social Studies (Span.)

All

Sp.E

d.

Econ

.Dis

ad.

LEP

At-R

isk

All

Sp.E

d.

Econ

.Dis

ad.

LEP

Econ

.Dis

ad.

LEP

At-R

isk

All

Sp.E

d.

Econ

.Dis

ad.

LEP

At-R

isk

All

Sp.E

d.

Econ

.Dis

ad.

LEP

At-R

isk

3456

Gra

de

Reading (Span.)

Writing (Span.)

Math (Span.)

Science (Span.)

At-R

isk

All

Sp.E

d.

27

ATHLETICS

The mission of the Laredo Independent School District Department of Athletics is to provide an opportunity for our middle school and high school student athletes to compete in a safe, competitive and nurturing environment. The Department of Athletics strives to create a wide-range of athletic programs in order to maintain a high level of participation for our students’ interests.

The Department of Athletics provides funding for all sports programs at the middle school and high school levels. The current programs available for our student athletes include: football, volleyball, cross-country, tennis, basketball, soccer, track & field, golf, baseball, softball and power-lifting. The current funding allotment for a particular sports program is dependent on the number of participants which compete, and the variable cost of their equipment.

Allowable costs: The allowable costs without specific approval from the Texas Education Agency are as follows:

a. Equipment purchases directly related to student athletic participation. b. Equipment purchases necessary to prepare student athletes for competition. c. Equipment purchases which are necessary to provide a safe environment for our student athletes. d. Supplies which are deemed necessary for success in athletic competition. e. Supplies which are deemed necessary for the safety of our student athletes. f. Travel and meal purchases necessary for out of town team travel. g. Travel and meal purchases necessary for coaches out of town travel. h. Award purchases which are within University Interscholastic League guidelines for student athletes. i. Student Accident Insurance necessary to offset costs which are not presently covered through

individual students’ insurance carriers. j. Entry fees necessary for teams to participate in out of district tournaments/meets.

Unallowable Costs:

a. Any equipment/supplies that are purchased from vendors, other than those approved by the school district. (Unless approved by Director of Athletics and/or Chief Financial Officer)

b. Travel or per diem in excess of approved State rates. c. Contributions and donations to others. d. Field trips for entertainment or recreational purposes.

28

CAREER & TECHNICAL EDUCATION PROGRAM

Background: Each eligible recipient that receives an allotment under the grant shall use such funds allocated to develop new or improve existing career and technical education, with the full participation of individuals who are members of special populations. Allowable Costs: The allowable costs without specific approval from the Texas Education Agency are as follows:

• salary for additional counseling personnel to provide a comprehensive career guidance and counseling program where such a program has not been previously provided or to expand and improve the delivery of such a program

• acquisition of equipment, print, visual, and audio career-guidance resources for use by the counseling team in the delivery of career-development guidance and counseling

• implementation of a career information center organized and administered by a certified counselor, including the acquisition of a career information delivery system (CIDS), career resource materials, career videotapes or CDs, and other career-guidance and placement materials

• acquisition of equipment, instructional materials, and resources for the delivery of instruction in career-orientation programs

• travel for counselor and career-orientation staff development activities directly related to career guidance and placement activities

• linguistically appropriate CTE programs, services, and activities for individuals, both secondary and adult, who are members of special populations

• appropriate supplementary services for students who are members of special populations including curriculum modification, equipment modification, supportive personnel, instructional aids and devices, childcare, and transportation

• career counseling and instructional activities designed to facilitate transition from work-based learning or postsecondary education activities for students who are members of special populations

• a special populations coordinator, paid in whole or in part with federal funds, who is a certified counselor or teacher to ensure that individuals who are members of special populations are receiving adequate services and occupational skill training

• development and acquisition of curriculum materials that include the essential knowledge and skills as established by the State Board for CTE

• acquisition of new or improved instructional resources • modification or upgrade equipment to meet current business and industry specifications • in-service training of both academic and CTE teachers to integrate academic and career and technical skills

The focus of this training will be to develop linguistically appropriate and culturally sensitive methodologies for serving students who are members of special populations

• supplemental accelerated instruction for students enrolled in CTE programs when such programs are designed to meet the special needs of and enhance the participation of individuals who are members of special populations

• CTE programs that are strongly tied to economic development efforts in the State • programs for both secondary and adult students that address all aspects of an industry in high-skill, high-

wage, or high-demand occupations • acquisition of new materials promoting nontraditional fields • provisions of education and training through arrangements with private CTE training institutions, private

postsecondary educational institutions, employers, labor organizations, and apprenticeship programs whenever such institutions, employers, labor organizations, or programs can make a significant contribution to accomplishing the objectives of the State plan and can provide substantially equivalent training at a lesser cost or can provide equipment or services not available in public institutions

• in-service activities for training sponsors from business and industry • support for the development and implementation of CTE programs of study and career clusters (i.e., the work

of teachers of CTE and academic teachers in implementing relevant CTE programs of study for students)

29

• administrative costs (limited to 5% of total expenditures) • allowable travel expenses (see Travel) • acquisition of career interest and aptitude assessment materials and scoring costs, if applicable • recruitment and affirmative outreach activities to assure access to quality CTE programs in the most

integrated setting possible for students who are members of special populations • acquisition of learning styles inventories and scoring costs, if applicable • acquisition of new state-of-the-art instructional equipment • work-based learning programs, i.e., internship, joint programs, services and activities with community-

based organizations, and apprenticeship programs Funds may not be used to pay students when they are employed and receiving training by a private business or organization.

• acquisition of linguistically appropriate assessment and other CTE instructional and supportive materials for individuals with limited English proficiency

• services required in an individualized educational plan (IEP) developed pursuant to Sections 1412, 1414, and 1415 of the Individuals with Disabilities Education Act

• services necessary to meet the requirements of Section 504 of the Rehabilitation Act of 1973 with respect to ensuring equal access to CTE programs

• travel for in-service for both academic and CTE teachers and other teachers providing instruction to students who are enrolled in CTE programs when the in-service training is related to integrating academic and CTE

• Federal funds also may be used to support travel for staff accompanying students attending CTE leadership activities above the local district level.

General Nonallowable Costs

• any purchase order or other encumbrance or obligation placed prior to the approved project beginning date or after the ending dates of the grant

• any goods or services received prior to the beginning date of the project • any goods or services received after expiration of project29 • in-state travel or per diem in excess of State rates (also not to exceed actual costs); out-of-state travel in

excess of Federal government rates for the locale (also not to exceed actual costs) • travel that is required by State Board of Education (SBOE) rules or that does not improve the program (in-

district to visit projects or homes, training station visits, etc.) • travel for students who attend CTSO leadership activities • an article of equipment that did not have prior approval from TEA • student organization and membership dues • alcoholic beverages • construction, renovation, or remodeling of facilities, including construction supplies • field trips • furniture • consumable supplies, defined as items that are expected to be used within a short period of time, such as

office supplies, paper, computer supplies, building and maintenance supplies, and laboratory supplies • motorized vehicles • trailers • expenditures for teacher bonuses • food costs • work-study programs • pre-payment with 2007-2008 Perkins funding of travel or registration fees for events that occur after June

30, 2008 • reimbursement of personal expenditures incurred before June 30, 2008, for travel or registration fees for

events that occur after June 30, 2008 • membership fees in professional or social organizations for individual staff • insurance coverage for students

Revised 1/10/08

30

CHILD NUTRITION SERVICES Background: The mission of the Laredo Independent School District Child Nutrition Program is providing appealing, nutritious, safe meals in a cost effective way that help students learn and be healthy. Allowable Costs: The allowable costs without specific approval from the Texas Education Agency are as follows:

a. Food purchases and costs directly related to the storage, handling, processing, and transportation and service of food.

b. Labor related costs including personnel background checks, physical evaluations, drug testing, phone and travel allowances.

c. Other supplies and expendable equipment used directly in the operation of the school food service. Ex.: pots, pans, dishes, linen, mops, etc.

d. Non-expendable items (movable property) used directly in preparing, storing or serving school meals. Ex.: ranges, refrigerators, tables, chairs, etc.

e. Travel on food service business. f. Memberships, subscriptions, books and audiovisual equipment used to benefit food service. g. Rental of food storage facilities or equipment as required for program needs. h. Cash registers, adding machines, typewriters, communication equipment and other office equipment used

exclusively for the food service operations. i. Printing and reproduction equipment or services. j. Employee information publications. k. Automotive equipment used exclusively in transporting food and personnel. l. Services, such as pest control, trash removal, security and janitorial. m. Utilities. n. Advertising for the recruitment of personnel, for the solicitation of bids for the procurement of goods and

services required and for the disposal of scrap or surplus materials. o. Attorney’s fees under certain conditions. p. Recognition of employee achievements. q. Promotional materials, exhibits relating specifically to the program, and advisory councils related to

parental and student involvement. r. Nutrition education literature, supplies, curriculum and staff. s. Cafeteria monitors for SFSP (Summer Food Service Program)

Unallowable Costs: a. Purchase land, acquire or construct buildings or make alterations to existing buildings that materially

increase the value of capital assets. b. Contributions and donations. c. Entertainment, amusements, social activities, gratuities, and related activities. d. Interest on borrowings. e. Rent or usage fees for district-owned facilities. f. Cafeteria Monitors for National School Lunch and School Breakfast Program g. Personal membership in civic professional, technical and business organizations. h. Foods of minimal nutritional value (ex. candies and carbonated beverages)

31

SPECIAL EDUCATION PROGRAM

ALLOWABLE & UNALLOWABLE EXPENDITURES (LEGEND: Y-Allowable N-Not Allowable)

The following charts are not intended to be all-inclusive but are designed to provide examples for both program and budget development.

PAYROLL COSTS – 6100

EXPENDITURE ITEMS

(A) & (E) IDEA-B

FORMULA FUNDS

(B) & (F) IDEA-B

PRESCHOOL FUNDS

(H) STATE DEAF

(J) IDEA-C EARLY INTERVENTION (DEAF) FUNDS

STATE SPECIAL

EDUCATION

Appraisals Personnel for Child Identification Y Y Y Y Y Associate School Psychologist Y Y Y Y Y Audiologist Y Y Y Y Y Bus Aide Y Y Y Y Y Counselor Y Y Y Y Y Educational Aide Y Y Y Y Y Educational Diagnostician Y Y Y Y Y Extra Duty Pay Y Y Y Y Y ESY Personnel Y Y Y Y Y Interpreter for Deaf Y Y Y Y N Lead Teacher Y Y Y Y Y Occupational Therapist Y Y Y Y Y O & M Instructor Y Y N N Y PEIMS/SEMS/SERS Clerk Y Y N N Y Physical Therapist Y Y Y Y Y Regular Education Administrator N N N N N Psychiatric Treatment and Medical Treatment

N N N N N

School Nurse (Supplemental Service only) Y Y Y Y Y School Psychological Y Y Y Y Y Secretarial/Clerical Staff N N Y N Y Special Education Director N N N N Y Substitute(s) Y Y Y Y Y Substitute for Service Provider Contracted under 6200

N N N N N

Substitute Teacher Regular Ed. Staff N N N N N Substitute for Regular Ed. Teacher Attending Special Education Related Staff Development Activities or for ARD Committee Participation

Y Y Y Y Y

Summer School Personnel Y Y Y Y Y Teacher/Speech Therapist Y Y Y Y Y Teacher Supervisor Y Y Y Y Y VI Teacher Y Y N N Y Related Service Aide Y Y N Y Y

NOTES: • An employee of the applicant agency (i.e., benefits are paid and income tax withheld) is budgeted in 6100.

Contracted service providers are not budgeted in 6100

32

• Teacher retirement and fringe benefits for project staff are allowable expenses. • Staff may be used to train children who do not have disabilities to facilitate their participation with infants,

toddlers, and children with disabilities in joint activities and to train employers and independent living personnel involved in transition of older students with disabilities.

• Substitute must be paid according to the rate established in the applicant agency’s policy. Substitutes may be paid for general classroom duty to allow regular staff to be trained to serve students with disabilities in the general classroom or to participate in ARD committee meetings.

PROFESSIONAL & CONTRACTED SERVICES – 6200

EXPENDITURE ITEMS

(B) & (E) IDEA-B

FORMULA FUNDS

(B) & (F) IDEA-B

PRESCHOOL FUNDS

(H) STATE DEAF

(J) IDEA-C EARLY INTERVENTION (DEAF) FUNDS

STATE SPECIAL

EDUCATION

Assessments Y Y Y Y Y Building Use Fee N N Y N N Child Care for Parent Training Y Y Y Y Y Consultants on Topics Not Specific to Special Ed.

N N N N N

Contracted Audiologicals Y Y Y Y Y Contracted Curriculum Development for Special Ed.

Y Y Y Y Y

Direct Service Consultant, Travel and Per Diem

Y Y Y Y Y

Excess Costs for Nonpublic School Y N N N N Fees for Vocational Training Y N Y N Y Keynote Speakers for Motivation or General/Regular Education Topics

N N N N N

Legal fees N N N N N Maintenance and Repair of Equipment Y Y Y Y Y Office Rent N N Y N N Outside Rental Space for Staff Development or Instruction

Y Y Y Y Y

Parent/Private Transportation Contract Y Y Y Y Y Printing (Outside) Y Y Y Y Y Psychiatric Treatment and Medical Treatment

N N N N N

Related Services, Travel and Per Diem Y Y Y Y Y Residential Set Aside (25 Percent) Y N N N N Staff Development Consultant, Travel and Per Diem

Y Y Y Y Y

Staff Development for Contracted Consultants or Other Services Providers under 6200

N N N N N

33

SUPPLIES & MATERIALS – 6300

EXPENDITURE ITEMS

(C) & (E) IDEA-B

FORMULA FUNDS

(B) & (F) IDEA-B

PRESCHOOL FUNDS

(H) STATE DEAF

(J) IDEA-C EARLY INTERVENTION (DEAF) FUNDS

STATE SPECIAL

EDUCATION

Books for College Credit for Staff N N N N N Clothing, Uniforms or Shoes (includes Special Olympics)

N N N N N

Computer Software for Instructional/Assessment Use

Y Y Y Y Y

Food and Beverages for Workshop Participants

N N N N N

Food for Meals or Snacks for Students N N N N N Instructional, Assessment and Staff Development Supplies and Materials

Y Y Y Y Y

Office and Clerical Supplies N N Y N Y Postage N N Y N Y Printing Materials Y Y Y Y Y Professional Books and Magazines for Special Ed.

Y Y Y Y Y

Routine Classroom Supplies N N Y N N State Adopted Textbook N N N N N Supplemental Textbooks Y Y Y Y Y

NOTE: Items listed under 6649-class/object code that have an acquisition cost less than $5,000 may be budgeted

under the class/object code 6300.

OTHER OPERATING COSTS – 6400

EXPENDITURE ITEMS (D) & (E)

IDEA-B FORMULA

FUNDS

(B) & (F) IDEA-B

PRESCHOOL FUNDS

(H) STATE DEAF

(J) IDEA-C EARLY INTERVENTION (DEAF) FUNDS

STATE SPECIAL

EDUCATION

Child Care for Parent Training Y Y Y Y Y Co-curricular and Extracurricular Expenses, Travel and Per Diem

Y Y Y Y Y

Excess Student or Staff Transportation Costs Y Y Y Y Y Educational Field Trip Transportation Y Y Y Y Y In-district/SSA Staff Travel Y Y Y Y Y Media Advertisement for Child Identification

Y Y N Y Y

Non-employee Stipends Y Y Y Y N Out-of-State Travel Y Y Y* Y Y Self Insurance Y Y Y Y N Token Wages Y N Y N N Travel, Registration, and Per Diem to attend Special Ed. Training Events

Y Y Y Y Y

Tuition/Books for College Credit N N N N N * Insurance and Indemnification Y Y Y Y N

* Item requiring specific approval.

34

DEBT SERVICE – 6500

EXPENDITURE ITEMS (E) & (E) IDEA-B

FORMULA FUNDS

(B) & (F) IDEA-B

PRESCHOOL FUNDS

(H) STATE DEAF

(J) IDEA-C EARLY INTERVENTION (DEAF) FUNDS

STATE SPECIAL

EDUCATION

Architect Fees Associated with Facility Lease-Purchase for Unique Special Ed. Instruction

Y Y N N N

Facility Lease-Purchase for Routine Regular Education

N N N N N

Facility Lease-Purchase for Special Ed. Students Receiving All instruction in the Facility

N N N N N

Facility Lease-Purchase for Unique Special Ed. Instruction or Related Services Only (e.g., Vocational Training, Independent Living Skills)

Y Y Y N N

BUILDING PURCHASE, CONSTRUCTION, OR IMPROVEMENTS – 6629

EXPENDITURE ITEMS (F) & (E) IDEA-B

FORMULA FUNDS

(B) & (F) IDEA-B

PRESCHOOL FUNDS

(H) STATE DEAF

(J) IDEA-C EARLY INTERVENTION (DEAF) FUNDS

STATE SPECIAL

EDUCATION

Architect Fees Associated with Project- Funded Remodeling

Y Y N N N

Building Improvement For Unique Special Education Instruction

Y Y Y N N

Outright Portable Building Purchase or Construction for Students Receiving All Instruction in Building

N N N N N

Outright Portable Building Purchase/ Construction for Routine Regular Education

N N N N N

Outright Portable Building Purchase/ Construction for Unique Special Education Instruction or Related Services Only (Vocational Training, Independent Living Skills, etc.)

Y Y Y N N

Portable Building Needed to Establish Storage Areas or to Encourage Separate Programming, Segregated Campus or Self-Contained Environment

N N Y N N

Note: Portable buildings may be purchased with State-Deaf funds only for Out-of-district students when no space is available in the LEA.

35

CAPITAL OUTLAY-FURNITURE AND EQUIPMENT – 663X/6649

EXPENDITURE ITEMS (G) & (E) IDEA-B

FORMULA FUNDS

(B) & (F) IDEA-B

PRESCHOOL FUNDS

(H) STATE DEAF

(J) IDEA-C EARLY INTERVENTION (DEAF) FUNDS

STATE SPECIAL

EDUCATION

Auditory Trainer Y Y Y Y N Bus Adapted for Students Receiving Sp. Education Services

Y Y Y N N

Cassette Duplicators, Copiers, Duplicating Machines or Laminators

N N Y N N

Computer System with Peripherals and Adaptive Devices (to be used by students with disabilities)

Y Y Y Y Y

Computers for Administrative or Clerical Use

N N Y N Y

Computer Systems with Peripherals for Assessment Purposes

Y Y Y Y Y

Computers to Teach Computer Literacy N N N N N Eyeglasses N N N N N Hearing Aids N N N N N Individually Prescribed Prosthesis or Equipment

N N N N N

Life Skills Equipment Y Y Y Y Y Loaner Hearing Aids (in school only) Y Y Y Y N Medically Prescribed Equipment N N N N N Office Furniture or Equipment N N Y N Y Playground Equipment (Adaptive) Y Y N Y Y Physical Therapy/ Occupational Therapy Equipment

Y Y Y Y Y

*Improvements which Materially Increase Value or Useful Life of Capital Assets

Y Y Y Y N

Routine Classroom Furniture N N Y N N Televisions N N N N N VCR/Monitor for Instructional Use Y Y Y Y Y Wheelchairs (in school use only) Y Y Y Y Y

Note: Items listed above that have an acquisition cost less than $5,000 may be budgeted under class/object code 6300.

*Items requiring specific approval.

Special Education Personnel

All personnel funded through Special Education monies should be assigned 100% to Special Education. If they are only assigned part time then their salaries must be prorated to reflect the part time status.

Administrative items must come from the 15% overhead.

36

STATE BILINGUAL/ENGLISH AS A SECOND LANGUAGE Introduction: The Laredo Independent School District Bilingual/ESL Education Program is a full-time program of dual language instruction that provides for learning academic skills in the primary language of the students of limited English proficiency who are enrolled in the program and provides for carefully structured and sequences while incorporating the linguistic and cultural aspects of the student’s background. The Bilingual Education Program focuses on the individual student’s need, the vision of the district’s superintendent to see that every student becomes a functional bilingual-biliterate student and that the requirements stipulated by the Texas Education Administrative and Education Code are followed. The instructional goals are.

1. To provide an instructional program for all children which ensures fluency in English and Spanish, dual literacy and high academic achievement in all areas of the curriculum by the 12th grade.

2. To provide the limited English proficient (LEP) students with an opportunity to achieve academic success through the use of the native language while they gain proficiency in English language skills;

3. To develop informational programs and materials for all schools and community at large that explains and supports the need for quality education in two languages.

4. To develop an intense leadership awareness program for administrators, school board members, parents and other local community members in the philosophy and theories which support the need for high quality bilingual programs;

5. To develop a comprehensive staff development program for bilingual/ESL certified teachers and other instructional staff in best methods of instruction and assessment of bilingual students;

6. To participate in the development a challenging and culturally relevant curriculum in English and Spanish; 7. To participate in cultural arts programs for schools and community that enhance self-esteem and cultural

pride of students; 8. To utilize student assessment data to monitor students’ language development and academic progress; 9. To foster and support a parent-teacher partnership in which the parents play an active role in the

educational process of their children; 10. To collaborate with other special programs’ staff to maximize resources in meeting the needs of all

students; 11. To monitor and evaluate the effectiveness of the bilingual/ESL education program on a yearly basis.

§42.53 Bilingual Education Allotment

b) Funds allocated under this section, other than an indirect cost allotment established under State Board of Education rule, must be used in providing bilingual education or special language programs under Subchapter B, Chapter 29, and must be accounted for under existing agency reporting and auditing procedures.

c) A district’s bilingual education or special language allocation may be used only for program and student evaluation, instructional materials and equipment, staff development, supplemental staff expenses, salary supplements for teachers, and other supplies required for quality instruction and smaller class size.

Allowable Costs: Direct cost for educational services provided to limited English proficient students above the direct cost for students provided by the regular program funds and attributable to State Bilingual/ESL Education and are stated and documented specifically and fiscally via the goals, objectives and activities/services in the C.I.P. may include but are not limited to the following items:

37

Expenditures Function 11 – Instructional • Equipment of instructional nature having an acquisition cost of less than $3,000 and specifically

documented in C.I.P via goals and objectives and stated services. • Evaluation instruments (measures) such as the Pre-LAS, LAS Links, LAS Links R/W, etc. as required by

law. • Instructional materials and supplies costing less than $3,000, per article are considered to be supplies and

must be designated and documented in C.I.P. as part of Bilingual/ESL services and approved prior to ordering.

• Dual purpose paper (not to exceed 5% of school allotment in this line item). • Subscriptions to professional periodicals (when benefit is related to bilingual/ESL program only) and must

be documented as part of objectives and services in the C.I.P. • Equipment having an acquisition cost of $3,000, or more, per article must be reviewed and approved by the

Bilingual/ESL Department first. Must be part of C.I.P. • Concentrated staff resources explicitly and fiscally identified in Campus C.I.P.’s goals, objectives and

services addressing LEP students. • Classroom teachers for individualized instruction explicitly and fiscally identified and documented in

campus C.I.P’s goals, objectives and services. • Additional classroom teachers as a result of reduction of class size but specifically stated and documented

in C.I.P. • Teacher aides working specifically and exclusively with LEP students in the classroom on a

dedicated/focused and specific basis and explicitly and fiscally documented in C.I.P. • Clerks working exclusively in the identification, testing, recording, maintaining information on home and

family information, tests results and school performances.

Expenditures Function 12 – Instructional Resources and Media Services • Books (of Literature/Literacy nature) (no less than 75% of supplies/materials allocation.) • Literature ordered can be only from companies exclusively under contract for the Bilingual/ESL Program

or from “Sole Source” companies. These “Sole Source” Companies must have a letter already on file at Procurement Department, or such a letter must accompany the campus order. These orders must be approved by the Bilingual Department first.

• Subscriptions to professional periodicals (when benefit is related to bilingual/ESL program only) and must be documented as part of goals, objectives and services documented in the C.I.P.

• Equipment having an acquisition cost of $3,000, or more, per article must be reviewed and approved by the Bilingual Department first and must be specifically related to Bilingual/ESL campus program goals, objectives and services documented in C.I.P.

• Computer software that is directly related to Bilingual/ESL program and that has been stated and documented in the CIP but must be reviewed by the Technology Department.

Expenditures Function 13 – Curriculum Development and Instructional Staff Development.

• Compensation for personnel services (Extra Duty Pay/Supplemental Pay) only if services are documented in the Needs Assessment and the C.I.P. goals, objectives and services.

• Conferences/meetings (when directly related to Bilingual/ESL Program need to be approved by the Bilingual Department first) and must be specifically related to Bilingual/ESL campus program goals, objectives and services as stated in Needs Assessment and CIP.

• Professional consultant services for Bilingual/ESL staff development need to be reviewed by the Bilingual Department. Description of services must already be stated and documented as part of the Needs Assessment and CIP goals, objectives, and activities/services for Bilingual/ESL campus program before services are provided. This must follow official Procurement Department requirements

• Travel costs (at state rates in current appropriations bill or local policy, whichever is less) while on official business incidental to Bilingual/ESL program only), whether in-state or out-of-state. Must be approved by Bilingual Department and object of travel must be stated and documented in CIP. If out-of –state, criteria must be followed and superintendent’s permission must be obtained and, of course, stated in CIP.

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• Equipment having an acquisition cost of $3,000, or more, per article must be reviewed and approved by the Bilingual Department first and must be specifically related to Bilingual/ESL program goals, objectives and activities as stated in the CIP.

Expenditures Function 21 – Instructional Leadership

• Evaluators (Professional) of Bilingual/ESL Program need to be approved by the Bilingual Department first and must be explicitly and fiscally stated and documented in CIP and procedures must follow official Procurement Department requirements.

o NOTE: Regarding Bilingual/ESL funds, if a campus is making a transfer within line items or if an amendment is desired, then these transactions must be reviewed and approved by the Bilingual/ESL Department. If the transfer and/or amendment require a revision in the CIP, then an amendment plan must be submitted to the Finance Department.

Unallowable Costs:

• Air travel by other than the commercial airlines. • Alcoholic beverages. • Bad debts. • Contributions and donations to others. • Displays, demonstrations, and exhibits not directly related to the Bilingual/ESL program. • Entertainment, including amusement, diversion, and social activities. • Field trips for entertainment or recreational purposes and not directly related to Bilingual/ESL Program. • Food cost: (Must follow official Procurement Department requirements.)

o Any food costs that are not necessary to accomplish the objective of the program and are not reasonable in cost.

• Fund raising • Gifts or items that appear to be gifts or that are gifts. • Hospitality rooms. • Membership in organizations not directly related to Bilingual, English as a Second Language, or Sheltered

Instruction. • Conferences, conventions, meetings, or other events not directly related to Bilingual/ESL Program

activities by related to other activities of the school and not specifically documented in goals, objectives and services for Bilingual/ESL Program in CIP.

• Promotional items and memorabilia. • Souvenirs. • Furniture that is the district’s obligation. • Equipment of instructional nature not related to the Bilingual/ESL Program. • Computer software not related to Bilingual/ESL Program. • Instructional materials and supplies not related to the Bilingual/ESL Program. • Dual purpose paper not for the Bilingual/ESL Program. • Travel costs (in-state or out-of state) not related to Bilingual/ESL Program and not benefiting the LEP

student. • Any costs not related to the administration/management of the Bilingual/ESL Program. • Ordering from companies not under contract exclusively for district Bilingual/ESL Program and not “Sole

Source.” • Upkeep and repair to instructional materials and equipment in the classroom used for instruction of LEP

students.

Intended Program Beneficiaries: All Limited English Proficient (LEP) Students

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TWO WAY DUAL LANGUAGE IMMERSION BILINGUAL EDUCATION PROGRAM

Introduction: The Laredo Independent School District implements a Two-Way/Dual Language Immersion Bilingual Program at Bruni Elementary and another at C.M. Macdonell Elementary. The two schools face cultural issues and economic disparities that other schools in Texas may not be confronted with. The Two-Way Dual Language Program focuses strongly on removing all barriers that impede equitable participation by all students. Some of the disadvantages that these two communities face include: (1) Cultural, linguistic, and economic diversities (2) high quantity of learning disabilities; (3) high mobility rate for students and their families; (4) lack of transportation for program activities; (5) gender-specific biases; and (6) a lack of accessible physical structures for the physically disabled. There is a great need for programs that ensure that all students reach high levels of academic achievement while closing the achievement gap among all student populations. The State of Texas mandates that all schools implement an “inclusion program” for all students to achieve the same high standards regardless of gender, race, national origin, color, disability or age. Dual Language Programs ensure this level of achievement, and, consequently, have sparked awareness among parents, community members, and educators all over Texas. Districts are now investigating Dual Language Programs as they have recognized the need for such programs. At Laredo I.S.D. we implement a Two-Way Dual Language Immersion Bilingual Program which includes the following critical features: (1) integration of Dual Language Program with other programs in the school, (2) add new language and cultural skills while continuing to develop the students’ existing language and cultural skills, (3) high expectations in both languages, (4) bilingualism for both Spanish and English speakers (5) separation of languages for instruction, (6) promotion of equity in both languages, (7) home-school-community collaboration in both languages (8) family and community involvement, (9) high quality instructional personnel, (10) reflective and responsive teachers to meet diverse student needs, (11) effective leadership to ensure program success, (12) professional development for teachers and administrators, (13) student assessment in two languages, (14) and program evaluation. Presently, 99.1% of the student population in these two schools is Hispanic. The enrollment of students with disabilities varies, and accommodations are made. Dual Language Immersion Programs not only promise that students will become bilingual, but it also offers all students the opportunity to participate and thrive in world communities and compete in a global economy. Intended Program Beneficiaries: Students at A.M. Bruni Elementary and C.M. Macdonell Elementary Allowable Costs: Direct costs for educational services provided to limited English proficient students above the direct cost for students provided by the regular program funds and attributable to State Bilingual/ESL Education and are stated and documented specifically and fiscally via the goals, objectives and activities/services in the CIP. as State Bilingual Program.

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TITLE III, PART A, LEP – ENGLISH LANGAUGE ACQUISITION, LANGUAGE ENHANCEMENT, AND ACADEMIC ACHIEVEMENT

Introduction: Title III, Part A LEP provides supplemental resources to LEA’s to help ensure that children who are limited English proficient attain English proficiency (LEP) at high levels in core academic subjects and can meet state mandated achievement performance standards. General Program Requirements The requirements are to help ensure that LEP children, including immigrant children and youth, attain English proficiency, develop high levels of academic attainment, and meet the same challenging State academic content and student academic achievement standards as all children are expected to meet by doing the following:

1. assisting all LEP and immigrant students to achieve at high levels in the core academic subjects and achieve standards required in Title I, Sections 1111 (b)(1)

2. developing high-quality language instruction educational programs designed to assist state educational agencies, LEAs, and schools in teaching LEP and immigrant students

3. assisting state and local educational agencies to develop and enhance their capacity to provide high-quality instructional programs designed to prepare LEP and immigrant students enter all English instruction settings

4. assisting State and Local educational agencies and schools to build their capacity to establish, implement, and sustain language instruction educational programs and programs of English language development for LEP students

5. promoting parental and community participation in language instruction educational programs for LEP students.

6. streamlining language instruction educational programs to help LEP and immigrant students develop proficiency in English while meeting challenging state academic content and student academic achievement standards

7. holding State and Local educational agencies and schools accountable for increases in English proficiency and core academic content knowledge of LEP students

8. providing State and Local educational agencies the flexibility to implement language instructional programs that are the most effective based on scientifically- based research on teaching LEP students L.L. 1074-100, Section 3102.

Title III, Part A, funds shall be used to supplement and not supplant any other Federal, State, or Local funds. For example, if an LEA is using state bilingual funds to provide LEP services to students, and now replaces those state funds with Title III, Part A, funds, then the LEA has supplanted state funs with federal funds. To avoid supplanting funds, the LEA would have to demonstrate that any LEP services provided with Title III, Part A, funds are above and beyond any LEP services provided with state funds. Allowable Use of Funds: An LEA receiving Title III, Part A, funds must use the funds to do the following:

increase the English proficiency of LEP children by providing high-quality language-instruction educational programs that are based on scientifically-based research demonstrating the effectiveness of the programs in increasing English proficiency and student academic achievement in the core academic subjects

provide high-quality professional development to classroom teachers (including teachers in classroom settings that are not the settings of language –instruction educational programs), principals, administrators, and other school or community-based organizational personnel, that meets the following:

is designed to improve the instruction and assessment of LEP children is designed to enhance the ability of such teachers to understand and to use curricula, assessment

measures, and instructional strategies for LEP children

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is based on documented research demonstrating the effectiveness of the professional development in increasing children’s English proficiency or substantially increasing the subject matter knowledge, and teaching skills of such teachers

is of sufficient intensity and duration to have a positive and lasting impact on the teachers’ performance in the classroom.

This last point does not include activities such as one-day or short-term workshops and conferences unless these activities are components of a long-term, comprehensive professional-development plan established by a teacher and the teacher’s supervisor and are based on an assessment of the needs of the teacher, the supervisor, the students of the teachers, and any LEA employing the teacher.

You should be able to respond appropriately to and maintain documentation for each of the following questions to determine whether expenditure would be allowable:

1. Is the program, activity, or strategy reasonable and necessary to carry out the intent and purpose of the program?

2. Does the program, activity, or strategy address a need previously identified in the campus comprehensive needs assessment?

3. How will the program, activity, or strategy be evaluated to measure a positive impact on the English language acquisition and academic achievement of LEP students?

4. Is the program, activity, or strategy supplemental to other Federal and non-Federal programs? You may also use Title III, Part A, funds to achieve one of the program purposes by undertaking one or more of the following activities:

Upgrading program objectives and effective instructional strategies Improving the instructional program for LEP children by identifying, acquiring, and upgrading curricula,

instructional materials, educational software, and assessment procedures Providing the following:

Tutorials and academic or vocational education for LEP children Intensified instruction

Developing and implementing elementary school or secondary school language –instruction educational programs that are coordinated with other relevant programs services

Improving the English proficiency and academic achievement of LEP children Providing community participation programs, family literacy services, and parent outreach and training

activities to LEP children and their families to do the following: To improve the English language skills of LEP children To assist parents in helping their children to improve their academic achievement by becoming

active participants in the education of their children Improving the instruction of LEP children by providing the following:

The acquisition or development of educational technology or instructional materials Access to and participation in electronic networks for materials, training, and communication Incorporation of these resources into curricula and programs

Intended Program Beneficiaries: Intended beneficiaries are LEP students, including immigrant children and youth.

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TITLE III, PART A – IMMIGRANT ECUCATION PROGRAM

Introduction: The purpose of the Title III Immigrant Education Program is to assist our district which has experienced unexpectedly large increases in our student population due to immigration to:

1. provide high-quality instruction to recent immigrant children and youth 2. help such children and youth

a. with their transition into American society; and b. meet the same challenging state performance standards expected of all children and youth [IASA,

P.L. 103-382, §7301(b)] The Laredo Independent School District uses Title III Immigrant Education Program funds to provide services such as the following:

1. Family literacy, parent outreach, and training activities designed to assist parents to become active participants in the education of their children;

2. Salaries of personnel, including Teacher Resource Strategists and Specialists and teacher aides, who have been specifically trained or are being trained to provide services to recent immigrant children and youth;

3. Tutorials, mentoring, and academic counseling for recent immigrant children and youth; 4. Identification and acquisition of curricular materials, educational software, and technologies to be used

in the program; 5. Basic instructional services of recent immigrant children, including the costs of providing additional

classroom supplies, acquisition or rental of space, costs of transportation, or such other costs as are directly attributable to such additional basic instructional services. [IASA, P.L. 103-382, §7307(a)].

Intended Program Beneficiaries: Recent Immigrant Students

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STATE COMPENSATORY EDUCATION

The purpose of the State Compensatory Education (SCE) program is to reduce the dropout rate and increase the academic performance of students identified as being at risk of dropping out of school. In 2001, Senate Bill 702 amended the sections of the Texas Education Code that govern the State Compensatory Education Program in the following ways:

Senate Bill 702 changed the state criteria for identifying students at risk of dropping out of school and requires school districts to use student performance data resulting from the basic skills assessment instruments and achievement tests administered under Subchapter B, Chapter 39, to design and implement appropriate compensatory, intensive, or accelerated instructional services for students at risk of dropping out of school that will enable these students to be performing at grade level at the conclusion of the next regular school term. Senate Bill 702 allows for the use of local criteria for identifying students at risk of dropping out of school; however, the criteria must be approved by the local board of trustees and the number of students served using local criteria is limited to 10 percent of the number of students who met the state criteria for students at risk of dropping out of school and who were served in the SCE program in the preceding school year. Senate Bill 702 requires each school district to evaluate and document the effectiveness of the SCE program in reducing any disparity in performance on assessment instruments administered under Subchapter B, Chapter 39, or any disparity in the rates of high school completion between students at risk of dropping out of school and all other district students. Senate Bill 702 specifically states that SCE funds, other than the indirect cost allotment that may not exceed 15 percent, may be used only to meet the costs of providing (1) a supplemental compensatory, intensive, or accelerated instruction program under Section 29.081; or (2) an alternative education program established under Section 37.008; or (3) support to a program eligible under Title I, Part A of the Elementary and Secondary Education Act of 1965, as amended, at a campus at which at least 50 percent of the students are educationally disadvantaged. Senate Bill 702 restricts the amount of SCE funds that a district may use to fund disciplinary AEPs to 18 percent of the district’s SCE Foundation School Program (FSP) allotment. Beginning in school year 2003-2004, Senate Bill 702 requires the Commissioner by rule to adopt accountability measure to be used in assessing the progress of students who have failed to perform satisfactorily in the preceding school year on an assessment instrument required under Section 39.012(a), (c), or (1). In addition, the Agency, in determining a district accreditation rating, shall consider the progress of students who have failed to perform satisfactorily in the preceding school year on an assessment instrument required under Section 39.023 (a), (c), or (1).

Students who are in at-risk situations, are students under 21 years of age that meet the following criteria:

• who was not advanced from one grade to the next for one or more years • in grades 7-12, with an average below 70 in 2 or more foundation courses during a semester preceding or

current school year (2000-2001 or 2001-2002) • has performed unsatisfactorily on TAAS and has not achieved 110% on subsequent administrations • in grades K-3, who performed unsatisfactorily on a readiness test or assessment instrument during 2001-

2002 • who is pregnant or is a parent • has been placed in alternative education program in preceding or current school year (2000-2001 or

2001-2002) • has been expelled during preceding or current school year

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• who is currently on parole, probation, deferred prosecution or other conditional release • previously reported on PEIMS to have dropped out of school • who is a student of limited English proficiency • who is in custody or care of Department of Protective and Regulatory Services or who, during current

school year, is referred to the department by school official, officer of juvenile court, or law enforcement • who is homeless • who resides in residential placement facility (within district) in current school year

State Compensatory Education Program Audits

Districts are required to engage an independent auditor to apply agreed-upon procedures in evaluating the District’s administration’s compliance with State Compensatory Education requirements. The major areas requiring testing in relation to State Compensatory Education in a district are as follows: Budgetary Process –

• Were Appropriations for State Compensatory Education stated in budget documents distributed to budget managers (including principals), and equal to or greater than 85% of the estimated compensatory education allotment? Were they in alignment with supplemental FTEs and supplemental financial resources for each campus in accordance with amounts stated in the district/campus improvement plans?

• Did budget documents distributed to budget managers include budget amendments in alignment with modifications to district/campus improvement plans?

• Did the district evaluate the effectiveness of strategies involving students at risk of dropping out of school in order to consider potential benefits from possible realignment of staff and financial resources for intensive, compensatory, and accelerated instructional services in relation to resource allocations of the previous school year and fiscal year?

State Compensatory Education Allotment

• Was there a significant or unusual variance in the current year’s allotment as compared to the prior year’s allotment and/or budget?

• How is this explained? Allowable Expenditures

• Was there a significant or unusual variance between the previous year’s and current year’s expenditures? How is this explained?

• Were actual expenditures recorded in the district’s accounting records attributed to State Compensatory Education equal to or in excess of 85% of the state compensatory education FSP program allotment?

• Were these expenditures aligned with supplemental FTEs and supplemental financial resources (plus basic services for DAEPs, as applicable, limited to 18% of the state compensatory education allotment) for each campus, in accordance with amounts shown on district/campus improvement plans?

District/Campus Improvement Plans Were district/campus improvement plans updated at least annually and did they contain the required components, in accordance with Sections 11.252-11.253, Texas Education Code? Participation by Eligible Students

• Are the district’s procedures for identifying students at risk of dropping out of school in compliance with Section 29.081, Texas Education Code?

• Were the identified students at risk of dropping out of school communicated to classroom teachers assigned to specific accelerated, intensive and compensatory instructional settings and strategies that were documented in the district/campus improvement plans?

• Were supplemental costs for disciplinary alternative education programs established under Section 37.008 recorded in accounting records according to standards for attribution of costs to this program area?

• Were supplemental costs for alternative education programs (nondisciplinary) recorded in accounting records according to standards for attribution of costs to this program area?

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• Did the district establish staffing ratios and financial allocation standards for basic education program services (plus basic services for disciplinary alternative education, as applicable), communicated to campus principals and other district/campus staff, and consistently used as a basis for attributing supplemental costs to Program Intent Code 24, Accelerated Instruction?

The Agreed-Upon Procedures Audit will be conducted annually. An internal audit will be conducted by the district’s Grants and Procurement Compliance Officer twice a year (Fall and Spring). The procedures applied by the internal audit will be consistent with the procedures followed in the Agreed-Upon Procedures Audit. District/Campus Improvement Plans The Texas Education Code requires each school district (including charter schools) to have a district and campus improvement plan. The state compensatory education program must be described in the campus improvement plan if the program is implemented at the campus level or be described in the district improvement plan if the state compensatory education program is implemented districtwide. Law required the district/campus improvement plan; it is the primary record supporting expenditures attributed to the state compensatory education program. In determining the appropriate accelerated, intensive compensatory program and/or services, districts must use student performance data from the TAAS and other appropriate assessment instruments and achievement tests administered under subchapter B, Chapter 39 of the Texas Education Code. The district must design the state compensatory education program based on the identified needs of students at risk or dropping out of school. In addressing the needs of students at risk of dropping out of school, the district and/or campus improvement plan, as appropriate, must include the following;

o Total amount of state compensatory education funds allocated for resources and staff o Comprehensive needs assessment o Identified strategies o Supplemental financial resources for state compensatory education o Supplemental FTEs for state compensatory education o Measurable performance objectives o Timelines for monitoring strategies o Formative and summative evaluation criteria

State compensatory education resources must be redirected when evaluations indicate that programs and/or services are unsuccessful in producing desired results for students at risk of dropping out of school. Supplemental Program under Section 29.081

SCE costs may only supplement the cost of the regular education program and may only be used for costs of programs and/or services that are supplemental to the regular education program and are designed for students at risk of dropping out of school. Districts are prohibited from using FSP compensatory education resource allocations for students at risk of dropping out of school to supplant resource allocations for the regular education program.

Important aspects of implementing the SCE program:

• Program must supplement the regular education program • Strategies, budget, and the number of supplemental FTEs must be identified in the CIP • Designed to reduce dropout rate for students in at-risk situations • Designed to improve performance (on the state standard) of students in at-risk situations • May not serve more than 10 percent of the number of students meeting state criteria by using local criteria • Evaluated locally

The term regular education program applies to basic instructional services to which all eligible students are entitled. At a minimum, the Regular Education Program consists of the following required curriculum for each school district that serves grades K-12:

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1. A foundation curriculum that includes: • English language arts • Mathematics • Science • Social Studies, consisting of Texas, United States, and world history, government, and

geography and 2. An enrichment curriculum that includes:

• To the extent possible, languages other than English • Health • Physical education • Fine arts • Economics, with an emphasis on the free enterprise system and its benefits • Career and technology education and • Technology applications

Allowable Costs: Direct costs of educational services provided to students in at-risk situations above the direct costs for students in the regular education program that are attributable to State Compensatory Education (SCE) under the various function codes may include but are not limited to the following items. The allowable costs without specific approval from the Texas Education agency but must be documented specifically and fiscally in the Campus Improvement Plan (C.I.P.) and approved by the S.C.E. Department are as follows:

Expenditures Function 11-Instruction • Concentrated staff resources explicitly and fiscally identified in campus C.I.P.’s goals, objectives and services

addressing at-risk students. o Classroom teachers for individualized instruction explicitly and fiscally identified and documented in

campus C.I.P’s goals, objectives and services. o Additional classroom teachers as a result of reduction of class size but specifically stated and

documented in C.I.P. o Teacher aides working specifically and exclusively with at-risk students in the classroom on a

dedicated / focused and specific basis and explicitly and fiscally documented in C.I.P. o Specialized instructional supplies and materials geared for the at-risk student must be approved by the

SCE Department • Extension of the instructional workday and/or year as stated and documented in the District Improvement Plan

(D.I.P) and C.I.P. • Individual and small group tutorials for at-risk students. • Teachers delivering instruction (distance learning) by telecommunications, television, satellite, etc. if explicitly

and fiscally identified and documented in D.I.P. or C.I.P. • TI-IN services provided by education service center. • Upkeep and repair to instructional materials and equipment in the classroom used for instruction of at-risk

students. • Educational field trips for at-risk students when directly related to a teacher’s lesson as part of classroom

instruction but must be approved by the S.C.E. Department first. • Instructional computer labs, supplies for the lab, etc. that go beyond regular classroom instruction and are

directed exclusively for identified at-risk students and are documented explicitly and fiscally in C.I.P. • Individualized computer-assisted instruction as per C.I.P. description, etc. • TAKS remediation, tutorial classes, explicitly and fiscally stated and documented in C.I.P. • Dropout recovery/dropout prevention services explicitly and fiscally stated and documented in C.I.P. • One-half or full day pre-kindergarten programs for students in at-risk situations. • Homebound Programs described as assisting the at-risk student and explicitly and fiscally documented in C.I.P

and D.I.P. by appropriate personnel.

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• Remedial Programs which are described as assisting the at risk students explicitly and fiscally documented in C.I.P.

• Summer/Intersession programs serving students in at-risk situations. • GED programs. • Teen/Pregnant/Parenting programs explicitly and fiscally stated and documented in C.I.P. and D.I.P. • Drug Education Program described explicitly and fiscally and documented in the C.I.P. as targeting the at-risk

students. • Improvements and enhancements to programs for the limited English proficiency (LEP) students as per C.I.P.

description and justification, etc. • Mentorship programs targeting students in at-risk situations. • In-school suspension programs as per description in C.I.P., explicitly and fiscally stated and documented. • Testing materials for tests developed and administered by local teachers. • Discipline Alternative Education Program (DAEP) (18% of SCE total funds)

Expenditure Function 12-Instructional Resources and Media Services Direct costs for educational services provided to students in at-risk situations above direct costs for students in the regular education program that are attributable to State Compensatory Education under function 12, Instructional Resources and Media Services, may include but are not limited to: • Library books, films, video cassettes, CD ROM disks, and other media that are maintained by a resource center

or library. • Documented and targeted assistance at building individuals’ abilities in the use of library books and materials if

explicitly and fiscally stated and documented in C.I.P. • Media and living science services provided by an education service center.

Expenditure Function 13-Curriculum Development and Instructional Staff Development

Direct costs for educational services provided to students in at-risk situations above costs for students in the regular education program that are attributable to State Compensatory Education under function 13, Curriculum Development and Instructional Staff Development, may include but are not limited to: • Staff that research and develop innovative, new or modified instruction may be paid supplementary funds, if

this is documented in C.I.P. Fees for outside consultants conducting in-service training or staff development for instructional and instructional-related staff for at-risk students, if documented in C.I.P. and with prior reviewed and approval by the S.C.E. Department.

• Staff who prepare and/or conduct in-service training or staff development for instructional and instructional-related staff for at-risk students may be funded with supplementary funds but must be documented in C.I.P.

• Travel and subsistence for instructional and instructional-related staff to attend in-service or staff development meetings and related to instruction provided specifically for at-risk students.

• Substitute pay when instructional staff attend development or in-service training. • Tuition and fees paid by the school for instructional staff to attend college for additional hours of credit if tied to

a specific goal, objective and activity or service and described explicitly and fiscally in the C.I.P. • Supplies, materials and equipment for curriculum development or in-service training for at-risk students directly

related to activity and service provided and stated in the C.I.P. • Staff development or in-service training provided by an education service center. • Subject area or grade level department heads and related support staff through supplemented funds when

providing additional assistance to existing supplementary services and documented in C.I.P. and D.I.P.

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Expenditure Function 21-Instructional Leadership Direct costs for educational services provided to students in at-risk situations above direct costs for students in the regular education program that are attributable to State Compensatory Education under function 23, School Leadership may include but are not limited to; • Instructional supervisors (more district than campus) documented in D.I.P. • Special population or educational program coordinators or directors (more district than campus) documented in

D.I.P. • Upkeep and repairs to materials and equipment related to instructional leadership. • Campus planning activities through supplemental funds if documented in C.I.P. • Curriculum coordination using supplemental funds and if documented in C.I.P.

Expenditure Function 23 – School Leadership Direct costs for educational services provided to students in at-risk situations above district costs for students in the regular education program that are attributable to State Compensatory Education under function 23, School Leadership, may include but are not limited to; • Additional assistant principals who work with students in at-risk situations (district) if documented in D.I.P. and

in C.I.P. • Cost incurred related to migrant students including service coordination, graduation enhancement, identification

and recruitment, records transfer and intrastate and interstate coordination if documented.

Expenditure Function 31-Guidance, Counseling and Evaluation Services Direct costs for educational services provided to students at-risk situations above district costs for students in the regular education program that are attributable to State Compensatory Education Under function 31, Guidance, Counseling and Evaluation Services, may include but are not limited to those stated below. These must be stated, described specifically and fiscally in C.I.P. or in D.I.P if more district than campus and targeted for at-risk students. • Counselors and related staff, including counselors for students in at-risk situations programs (more district than

campus) but must be stated specifically and fiscally in C.I.P. and/or D.I.P. and who do counseling and not guidance exclusively (more than 50% of the time).

• Mental health screening (more district than campus). • Student appraisal services. • Clerks who maintain information on home and family background, standardized test results and school

performance. • Placement services. • Testing materials for standardized tests but must be stated in D.I.P. • Contracted testing services for standardized tests but must be stated in D.I.P. and C.I.P. • Student/parent counseling but stated and documented in C.I.P. • Upkeep and repairs to equipment related to guidance and counseling services.

Expenditure Function 32-Social Work Services Direct costs for educational services provided to students in at-risk situations above direct costs for students in the regular education program that are attributable to State Compensatory Education under function 32, Social Work Services, may include but are not limited to those stated below. These must be stated, described specifically and fiscally in D.I.P. and targeted for at-risk students. • Truant/attendance officers (district). • School social workers (district). • Non-instructional home visitors.

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Support of a Title I, Part A Program SCE funds may only be used on a Title I, Part A Schoolwide campus to upgrade the entire educational program where the actual poverty percentage of the campus is 50% or greater. SCE funds may be used to upgrade the entire educational program on a Schoolwide campus as long as the SCE funds allocated to the campus are supplemental to the costs of the regular education program. Although, activities conducted with SCE funds do not have to be supplemental, the campus must continue to receive its fair share of state and local funds for conducting the regular education program, and the intent and purpose of the SCE Program must be met. Strategies used to meet the intent and purpose of SCE must be described in the campus and/or district improvement plan, as appropriate. A SCE program implemented under the flexibility of a Title I, Part A Schoolwide program will follow the same rules and regulations that govern the Title I, Part A program. To determine a campus’ poverty percentage under SCE, school districts will use the same auditable poverty data it uses for Title I, Part A for identifying campuses in the SAS for Federal Funding for Schoolwide eligibility. Unallowable Costs • Costs that are not supplementary in nature to the regular program. • Costs that are not identified in the campus C.I.P.’s goals, objectives and programs/activities/services. • Costs for day care activities. Note: Funding of Compensatory Education Program under the Foundation School Program

Funding allocated for state compensatory education program and/or services is based on the number of educationally disadvantaged students in the district. The number of educationally disadvantaged students is determined by averaging the best six months’ student enrollment that qualify in the national school lunch program for free-or-reduced-price lunches for the preceding school year. Districts are entitled to receive an additional annual allotment equal to the adjusted basic allotment multiplied by 0.2 for each student who is educationally disadvantaged or who does not have a disability and resides in a residential placement facility in a district in which the student’s parent or legal guardian does not reside. Districts are also entitled to receive an annual allotment equal to the adjusted basic allotment multiplied by 2.41 for each full-time equivalent student in a remedial and support program under Section 29.081 of the Texas Education Code (see 77® SB702 Enrolled-Bill Text) because the student is pregnant or a parent. Senate Bill 1, 74th Texas State Legislature, Regular Session, authorized State Board of Education rules relating to the portion of the state compensatory education allotment that may be spent on indirect costs. Under Title 19 Texas Administrative Code (TAC) §105.11, no more than 15 percent of the allotment may be spent on indirect costs related to State Compensatory education. Indirect cost may be attributed in the General Fund to the following expenditure function codes: 34-Student Transportation: 41-General Administration; 81-Facilities Acquisition and Construction; and the Function 90 series of the General fund, as defined in the Texas Education Agency Financial Accountability System Resource Guide. The remaining 85 percent of the state compensatory education allotment must be spent on the district’s identified state compensatory education program and/or services.

Special Notes:

• Regarding the SCE program, if a campus is making a budget change that impacts the Campus Improvement Plan (i.e., FTEs, resources), the Campus Improvement Plan must be revised accordingly. The corresponding revised Campus Improvement Plan page(s) must accompany the Budget Transfer Request or the Budget Amendment Request and the Explanation Sheet.

• If a campus is making a transfer within line items or if an amendment is desired, then these transactions must be reviewed and approved by the SCE Department first.

• If after analyzing data, the school finds programs/activities/services have not been successful, please delete that program, activity or service. There is no point in keeping a program, activity or service that is not successful in its administration and/or in meeting the needs of our students.

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TRANSPORTATION

Student Rider Eligibility Requirements: Regular Program An eligible student rider legally resides two or more miles from his/her assigned campus of regular attendance; or legally resides in a designated hazardous area within two miles of his/her assigned campus of regular attendance; or is classified as a homeless child or youth (as defined under the McKinney-Vento Homeless Education Assistance Improvement Act) who is currently living in an area two or more miles or in a district designated hazardous traffic area within two miles of their school of origin. Special Needs Students: An eligible special education student would be unable to attend school and benefit from his/her special education program of instruction or developmental, corrective, and other supplementary supportive services without the provision of special transportation as a necessary related service, as determined on an individual basis and properly documented by a duly authorized committee composed of qualified persons including district personnel. Transportation eligibility is established when included in the student’s Individual Education Program as a required related service to be provided by the district. School Bus Safety Rules:

• Observe classroom conduct • Be courteous, use no profane language • Do not eat or drink on the bus • Keep the bus clean • Co-operate with the driver and bus attendant • Do not smoke • Do not damage bus or equipment • Stay in your seat • Keep head, hands and feet inside the bus • Do not fight, push or shove • Do not tamper with bus equipment • Do not bring pets on the bus • Do not bring flammable material on the bus • The bus driver is authorized to assign seats • Have a safe trip

Follow these safety rules; do not lose your privileges!

Consequences for Violating Bus Safety Rules:

• Depending on the number and severity of the violation, disciplinary action will be assessed by the campus principal and the director of transportation.

Extra-Curricular Trip Responsibilities:

• One (1) bus request is required per bus needed per date needed. Bus requisitions should be turned in to the Transportation Office 10 days prior to the trip. No vehicle will leave on an extra-curricular trip without a bus requisition. All requisitions must be completely filled (including budget code, required signature, etc.). Daytime field trips on school days are limited to the following time schedules (depart from school at 9:00 a.m. and return time at 2:00 p.m.). No arrangements to pick up early or return later will be accepted. On out of town trips sponsors should make known all destinations in advance. Sponsor should assist driver in locating destination. An itinerary should be provided for overnight trips. Arrangements on tickets and overnight lodging for drivers should be made by the sponsor. Transportation personnel should have a separate room from students and sponsors on overnight trips in order to rest properly. Meal money will be

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requested by the Transportation Department and given to the driver according to district policy. The speed limit for school buses is 50 MPH. The driver should not be expected to make up lost time due to poor planning. The sponsor is responsible to take care of the students and their property (the school district will not be held liable for any item that is left on the bus); to see the students follow the rules; and to see that the bus is left clean and orderly at the end of the trip. Sponsor is responsible to sign the bus seating damage report and the driver’s evaluation form at the end of the trip. To avoid billing conflicts, sponsor should enter departure and arrival times, we will factor any additional pre-trip or post-trip time allocations. If the sponsor is incapable of handling the discipline problems, it may become necessary for the driver to take charge.

Use of District Loaner Vehicles The district has several district owned vehicles available as loaners to schools for out of town trips, for small groups, school campuses sanctioned activities. These vehicles are assigned on a first come first served basis and must be requested in advance from the transportation department. Authorized drivers must be pre-approved to drive following a motor vehicle records check. The authorized drivers list will be prepared annually and each potential driver must be submitted to the transportation department at the start of each school year. A driver will be rejected if the motor vehicle records check results in an unacceptable rating. The rating will be determined by the transportation director, the risk manager and the submitting principal.

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LISD FEDERAL PROGRAMS

Transforming the Federal Role in Education So That No Child is Left Behind

Since 1965, when the federal government embarked on its first major elementary-secondary education initiative, federal policy has strongly influenced America’s schools. Over the years Congress has created hundreds of programs intended to address problems in education without asking whether or not the programs produce results or knowing their impact on local needs. This “program for every problem” solution has begun to add up – so much so that there are hundreds of education programs spread across 39 federal agencies at a cost of $120 billion a year. Yet, after spending billions of dollars on education, we have fallen short in meeting our goals for educational excellence. The priorities that follow are based on the fundamental notion that an enterprise works best when responsibility is placed closest to the most important activity of the enterprise, when those responsible are given greatest latitude and support, and when those responsible are held accountable for producing results. This education blueprint will:

Increase Accountability for Student Performance: States, districts and schools that improve achievement will be rewarded. Failure will be sanctioned. Parents will know how well their child is learning, and that schools are held accountable for their effectiveness with annual state reading and math assessments in grades 3-8.

Focus on What Works: Federal dollars will be spent on effective, research based programs and practices. Funds will be targeted to improve schools and enhance teacher quality.

Reduce Bureaucracy and Increase Flexibility: Additional flexibility will be provided to states and school districts, and flexible funding will be increased at the local level.

Empower Parents: Parents will have more information about the quality of their child’s school. Students in persistently low-performing schools will be given choice.

Though these priorities do not address reforms in every federal education program, they do address a general vision for reforming the Elementary and Secondary Education Act (ESEA) and linking federal dollars to specific performance goals to ensure improved results. Our priorities consist of seven performance-based titles:

I. Improving the academic performance of disadvantaged students II. Boosting teacher quality

III. Moving limited English proficient students to English fluency IV. Promoting informed parental choice and innovative programs V. Encouraging safe schools for the 21st Century

VI. Increasing funding for Impact Aid VII. Encouraging freedom and accountability

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TITLE I, PART A – IMPROVING BASIC PROGRAMS

INTENT AND PURPOSE

The intent and purpose of a Title I, Part A School-wide program is to upgrade the entire educational program at the participating campus. Title I, Part A funds must be supplemental. All children enrolled at a school-wide campus are eligible to participate. A campus located within an LEA receiving Title I, Part A funds that has a low-income percentage of a least 50% is eligible to participate as a school-wide program. In order to become a school-wide program, the campus must plan for one year and develop a campus plan that extends from the District Strategic Plan. This Campus Improvement Plan must include the following 10 components:

1. Comprehensive needs assessment of the entire school in relation to the state content standards and student performance standards.

2. School-wide reform strategies that— ⇒ Provide opportunities for all children to meet the state’s proficient and advanced levels of

performance; ⇒ Are based on effective means of improving the achievement of children; ⇒ Use effective instructional strategies, which may include the integration of vocational and academic

learning (including applied learning time and team teaching strategies, that- Increase the amount and quality of learning time, such as providing an extended school year and

before-and after-school and summer programs and opportunities, and help provide an enriched and accelerated curriculum; and

Include strategies for meeting the educational needs of historically under served populations, including girls and women;

⇒ Address the needs of all children in the school, but particularly the needs of children who are members of the target population of any program that is included in the school-wide program, which may include-

Counseling, pupil services, and mentoring services; College and career awareness and preparation; Services to prepare students for the transition from school to work, including the formation of

partnerships between elementary, middle, and secondary schools and local businesses, and the integration of school-based and work- based learning; and

Incorporation of gender-equitable methods and practices. ⇒ Address how the school will determine if such needs have been met; and ⇒ Are consistent with, and are designed to implement the state and local improvement plans, if any,

approved under Title III of Goals 2000. 3. Instruction by highly qualified professional staff. 4. Professional development for teachers and aides, and where appropriate, pupil services personnel, parents,

principals, and other staff to enable all children in the school to meet the state’s student performance standards.

5. Strategies to increase parental involvement, such as family literacy services. 6. Plans for assisting preschool children in the transition from early childhood programs, such as Head Start,

Even Start, or a state-run preschool program, to local elementary school programs. 7. Measure to include teachers in the decision regarding the use of assessments. 8. Activities to ensure that students who experience difficulty mastering the state content standards of student

performance standards during the course of the school year shall be provided with effective, timely additional assistance, which shall include- ⇒ Measure to ensure that students’ difficulties are identified on a timely basis and to provide sufficient

information on which to base effective assistance; ⇒ To the extend the school determines feasible using Title I, Part A funds periodic training for teachers in

how to identify such difficulties and to provide assistance to individual students; and

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⇒ For any student who has not met such standards, teacher-parent conference, at which time the teacher and parents shall discuss-

What the school will do to help the student meet such standards; What the parents can do to help the student improve the student’s performance; and

9. Campus Improvement Plan must include strategies to attract high quality highly qualified teachers. 10. Campus Improvement Plan must clearly show how coordination and integration occurs between federal,

state, and local services and programs. School-wide programs can use their Title I, Part A funds in any manner they choose, as long as they engage in reform strategies that increase the amount and quality of learning time and help provide a high-quality curriculum for all children, according to a comprehensive plan to help children meet the state’s challenging standards. Flexibility in the use of funds is tied to increase achievement by children in the target groups that the individual programs are intended to help. In LISD, 80% of the campus entitlement may be spent for salaries of teachers, teacher-aides, facilitators and teacher coaches.

SCHOOLWIDE 34 CFR 200.63 (c) School-wide: A supplemental State or local program will be considered to meet the requirements of section 1114 if the program: 1. Is implemented in a school that meets the school wide poverty threshold for eligibility; 2. Is designed to upgrade the entire educational program in the school to support students in their achievement

toward meeting the state’s challenging student performance standards; 3. Is designed to meet the educational needs of all children in the school, particularly the needs of children who

are failing, or most at risk of failing, to meet the State’s challenging student performance standards; and 4. Uses the state’s system of assessment to review the effectiveness of the program. Note: These criteria apply to school-wide campuses that have been granted an Ed-Flex Waiver to waive the school-wide poverty threshold. Intended Program Beneficiaries: Those students who experience difficulties mastering the state standards or are at risk of failing.

TITLE I PROGRAM GUIDELINES Allowable Costs: The allowable costs without specific approval from the Texas Education Agency are as follows: a. Accounting and information systems. b. Advertising for:

1. Recruitment of personnel required for grant program. 2. The procurement of goods and services 3. Disposal of surplus materials except where all disposal costs are reimbursed on a standard rate. 4. Other specific purposes necessary to meet grant requirements.

c. Advisory councils or committees established pursuant to federal program requirements. d. Audit service performed under the single Audit Act. e. Automatic electronic data processing services. f. Awards for participation (such as certificates, plaques, ribbons, small trophies, or inexpensive instructional

related items such as pens/pencils to be used in the classroom). g. Bonding for employees who handle grant funds when in accordance with sound business practices. h. Budgeting of funds for grant programs. i. Communications. j. Compensation for personnel services (based on time and effort reports if split-funded; certification if 100%

funded; includes wages, salaries, supplementary compensation, and benefits; salary commensurate to other employees with similar responsibilities).

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k. Conferences/meetings (when directly related to grant program). l. Depreciation and use allowances (based on acquisition cost calculated as specifically outlined in OMB A-87). m. Displays, demonstrations, and exhibits directly related to the grant program. n. Costs of disbursing grant program funds. o. Educational field trips (when directly related to a teacher’s lesson as part of classroom instruction and when

necessary to meet the objectives of the program). p. Employee fringe benefits. q. Employee morale, health, and welfare costs (health and first-aid clinics, recreational facilities, counseling

services, information publications, and related expenses). r. Equipment having an acquisition cost of less than $5,000.00. Items of equipment costing less than $5,000.00

are considered supplies by the Federal Government. This includes library books that will be cataloged. These may be purchased under object code 6669.

s. Food Costs: 1. Snacks for students participating in extended-day program or after-school tutorials, 2. Food for instructional purposes (when an integral part of the program and when costs are reasonable

and necessary to accomplish the objectives of the program). 3. Refreshments for parent meetings/parent involvement activities (only when necessary to encourage

attendance). Includes snacks for children receiving childcare while parents are participating in activities.

4. Light meals for staff or participants who are cloistered in all-day training sessions (when it is impractical to obtain meals on their own and where attendance at training is essential to accomplishing the objectives of the program).

5. Reasonable food costs for overnight retreats for students, staff, parents, etc., which are necessary for accomplishing objectives of the program.

6. Light meals during a “working session” (in which participants are engaged in discussion/activities during the normal meal time and in which no other opportunity for a meal will be provided. Working sessions do not include banquets with a guest speaker). (See Section IV. J. for food costs that are not allowable).

t. Gains and losses on disposition of depreciable property and other capital assets (as specifically outlined in OMB A-87).

u. Idle facilities and idle capacity when a normal part of doing business and for a reasonable period of time (as specifically outline in OMB A-87).

v. Insurance costs pursuant to the grant award and in accordance with sound business practices. Contributions to reserve for employees self-insurance programs are allowable subject to specific provisions outlined in OMB A-87).

w. Interest paid or incurred during the grant period for building purchase, construction, or remodeling completed on or after October 1, 1980 (as specifically outlined in OMB A-87).

x. Interest paid or incurred during the grant period for equipment (as specifically outlined in OMB A-87). y. Investment management costs associated with employee pensions or self-insurance programs. z. Legal Expenses (required in the administration of the grant program). aa. Maintenance and operation of building space (includes utilities, insurance, security, janitorial services,

elevator service, grounds maintenance, normal repairs, etc.). bb. Maintenance and repair of property (ordinary upkeep) that does not materially increase the value or useful life

of capital assets. cc. Materials and supplies (includes shipping costs. Items of equipment costing less than $5,000.00 per article are

considered to be supplies). dd. Meetings/conferences for dissemination of information related to grant program. ee. Memberships in business, technical, and professional organizations (when benefit is related to grant program;

expenditure is for agency membership, not individual membership; and is not for an organization which is substantially engaged in lobbying).

ff. Motor pools which provide automobile to user grantee at mileage or fixed rate. gg. Payroll preparation for grant employees. hh. Personnel administration for grant personnel. Grant personnel includes: Teachers, teacher aides, nurses,

nurse aides, Parent Involvement Liaison staff, technology trainers. ii. Preparing proposals/applications on potential grants when charged as indirect costs.

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jj. Professional and consultant services. kk. Public relations costs pertaining to specific grant activities or accomplishments. (see also Section III) ll. Publication and printing costs. mm. Reference materials when related to grant program. nn. Rental cost of property (as specifically outlined in OMB A-87). oo. Rental space for meetings, conferences. pp. Subscriptions to business, professional, and technical periodicals (when benefit is related to grant program). qq. Taxes. rr. Training for employees. ss. Travel costs (at state rates in current appropriations bill or local policy, whichever is less) while on official

business incident to grant program. tt. Audit service not performed under the Single Audit Act. uu. Advisory councils or committees not pursuant to federal requirements. vv. Construction, remodeling, or alterations (if allowed in specific grant program). ww. Equipment having an acquisition cost of $5,000.00 or more per article. xx. Facilities and other capital assets. yy. Indemnification. zz. Improvements to equipment or other capital assets which materially increase their value or useful life. aaa. Insurance not pursuant to the grant award (as outlined specifically in OMB A-87). Also insurance or

contributions to a reserve to cover loss or damage to federal government property (i.e., The federal government has direct title to the property and Is allowing the grantee organization to use or to occupy the property. Federal government property does not include property purchased by the LEA with grant funds for which the LEA maintains title to the property.

bbb. Actual losses that exceed allowable reserves in self-insurance programs. Also actual losses for normal costs not covered under a deductible.

ccc. Membership in civic, community, and social organizations. ddd. Pre-award costs incurred between the date that funds become available (July 1) and the date the application is

received in the Agency (the effective date). eee. Costs of preparing proposals/applications on potential grants if charged as a direct cost. fff. Travel costs for the superintendent or local school board members when such cost are specifically related to

the grant. Unallowable Costs: a. Air travel by other than commercial airlines. b. Alcoholic beverages. c. Bad debts. d. Contingency reserves. e. Contributions and donations to others. f. Displays, demonstrations, and exhibits not directly related to the grant program. g. Entertainment including amusement, diversion, and social activities. h. Field trips for entertainment or recreational purposes. i. Fines and penalties resulting from violations or failure to comply with laws, regulations, etc., except when

incurred as a result of compliance with specific grant award provisions. j. Food Costs:

1. Refreshments for staff meetings/staff training. 2. Refreshments or meals at an awards banquet/function. 3. Any food costs that are not necessary to accomplish the objectives of the program and are not

reasonable in cost. k. Funding raising. l. Gifts or items that appear to be gifts. m. Expenses of the governor of the state or the chief executive of a political subdivision (i.e., superintendent).

(Except see III. M. Pertaining to travel costs for superintendent or local board members). n. Hospitality rooms. o. Idle facilities or idle capacity except when a normal part of doing business (as outlined specifically in OMB

A-87).

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p. Investment management costs not associated with employee pension or self-insurance. q. Legal expenses for claims against the federal government. r. Legislative expenses and expense for similar local government bodies, such as school boards, etc. s. Actual losses which could have been covered by permissible insurance obtained through sound business

practices. t. Membership in organizations substantially engaged in lobbying. u. Public relations costs including: Conventions meetings or other events not directly related to grant activities

but related to other activities of the grantee (refer to OMB A-87, Attachment B2 for more detail). v. Promotional items and memorabilia. w. Prosecutorial activities not authorized by program regulations. x. Souvenirs. y. Under recovery of costs under grant agreements. z. Any costs not related to the administration/management of the grant program.

Supplement, Not Supplant and Comparability

INTRODUCTION A local education agency (LEA) shall use Title I, Part A funds only to supplement the amount of funds that would, in the absence of Title I, Part A funds, be made available from non-federal sources for the education of students participating in Title I, Part A programs, and in no case may Title I, Part A funds be used to supplant those non-federal funds. A local education agency may receive Title I, Part A funds only if it uses state and local funds to provide services at Title I, Part A campuses that are at least comparable to the services provided at campuses that are not receiving Title I, Part A funds. Comparability applies only to multiple attendance areas and campuses with more than 100 students. For determining comparability, local education agencies compare state and local per pupil expenditures, per pupil expenditures for state and local salaries, or the pupil/non-federal instructional staff ratio. Whichever method the local education agency chooses, the method must be applied consistently throughout the district. For the purpose of determining comparability, a local education agency may exclude state and local funds expended for (1) bilingual education for children with limited English proficiency, (2) excess costs of providing services to children with disabilities, or (3) supplemental state or local funds that meet the exclusion requirements under 34 CFR 200.63(c). For purposes of determining compliance with the Title I, Part A fiscal requirement – supplement, not supplant and comparability – described above under Title I, Part A, a local education agency may exclude supplemental State or local funds expended in any school attendance area or school for programs that meet the requirements of section 1114 (schoolwide programs) or section 1115 (targeted assistance program).

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TITLE I, PART C – EDUCATION OF MIGRATORY CHILDREN

INTENT AND PURPOSE The purpose of this part is to assist states to support educational programs for migrant children to help reduce the educational disruptions and other problems that result from repeated moves; ensure that they are provided with appropriate educational services; and ensure that they have the opportunity to acquire the knowledge and skills contained in the challenging state content and student performance standards that all children are expected to meet. However, as specified in the application for funds, migrant-funded districts must meet the special needs of migrant children through the migrant educational program’s Seven Areas of Focus before combining migrant funds with other federal funds in Title I Schoolwide Programs. Note: A school that combines funds received under Title I, Part C shall, in consultation with parents of migrant children or organizations representing those parents, or both, first address the identified needs of migrant children that result from the effects of the migrant lifestyle or are needed to permit migrant children to participate effectively in school; and second, document that the services to address those needs have been provided. Intended Program Beneficiaries: Migrant Children

TITLE I, PART D – PREVENTION AND INTERVENTION PROGRAMS FOR CHILDREN AND YOUTH WHO ARE NEGLECTED, DELINQUENT, OR AT RISK OF

DROPPING OUT, SUBPART 2, LOCAL AGENCY PROGRAMS

INTENT AND PURPOSE The purpose of this subpart is to support the operation of district programs that involve collaboration with locally operated correctional facilities to carry out high quality education program to prepare youth for secondary school completion, training, employment, or further education; provide activities to facilitate the transition of youth from the correctional program; and operate dropout prevention program in local schools for youth at risk of dropping out of school and youth returning from correctional facilities. Intended Program Beneficiaries: All youth in correctional or delinquent facilities through the age of 21, children and youth who have been in contact with the juvenile justice system but have returned to a campus operated by an LEA, including, as appropriate, migrant and immigrant children, gang members, pregnant and parenting teens through the age of 21.

TITLE IV – SAFE AND DRUG-FREE SCHOOLS AND COMMUNITIES

INTENT AND PURPOSE The purpose and intent of this title is to provide funds for school districts to develop and carry out a comprehensive drug and violence prevention program that must be designed for all students and employees through the coordinated efforts of school, families and the community. Intended Program Beneficiaries: All students, staff, parents, and relevant community groups.

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TITLE II, PART A – TEACHER AND PRINCIPAL TRAINING AND RECRUITING FUND (TPTR) (FORMERLY CLASS-SIZE AND DWIGHT EISENHOWER

PROGRAMS

INTENT AND PURPOSE

Provide financial assistance to LEAs to: 1 increase student academic achievement through improving teacher and principal quality and increasing the

number of highly qualified teachers in classrooms and highly qualified principals and assistance principals in schools, and

2 hold local education agencies and schools accountable for improving student academic achievement. Intended Program Beneficiaries: Teachers and principals, including assistant principals, and as appropriate administrators and pupil services personnel and paraprofessionals. Allowable Use of Funds [Section 2123(a)] LEAs must use TPTR funds to implement one or more of the following allowable activities. 1. recruiting, hiring, and retention of highly qualified personnel 2. professional development 3. improve quality of teacher and paraprofessional work force under Section 1119 4. reducing class size General Program Requirement: TPTR program activities are required to: 1. be based on a local assessment of needs for professional development and hiring. 2. activities must:

• be aligned with state academic content and student academic performance standards and state assessments; • be aligned with curricula and programs tied to state academic content and student academic performance

standards; • be based on a review of scientifically based research; • have a substantial, measurable, and positive impact on student academic achievement; and • be part of broader strategy to eliminate the achievement gap between low-income and minority students

and other students. 3. professional development activities must be coordinated with other professional development activities

provided through other Federal, state, and local programs, including Title II, Part D (technology) funds.

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TITLE II, PART D – ENHANCING EDUCATION THROUGH TECHNOLOGY

INTENT AND PURPOSE

The purpose of Title II, Part D is to improve student academic achievement through the use of technology in elementary and secondary schools. It is designed to assist every student – regardless of race, ethnicity, income, geographical location, or disability-in becoming technologically literate by the end of eighth grade, and to encourage the effective integration of technology resources and systems with professional development and curriculum development to promote research-based instructional methods that can be widely replicated.

Intended Program Beneficiaries: All students and teachers LEAs.

General Program Requirements: Title II, Part D formula funds may be used for any of the following:

• To implement and support a comprehensive system that effectively uses technology in elementary and secondary schools to improve student academic achievement.

• To establish or expand initiatives, including initiatives involving public-private partnerships, designed to increase access to technology.

• To assist in the acquisition, development, interconnection, implementation, improvement, and maintenance of an effective educational technology infrastructure in a manner that expands access to technology for students (particularly for disadvantaged students) and teachers.

• To promote initiatives that provide teachers, principals, and administrators with the capacity to integrate technology effectively into curricula and instruction that are aligned with challenging state academic content and student academic achievement standards, through such means as high-quality professional development programs.

• To enhance the ongoing professional development of teachers, principals, and administrators by providing constant access to training and update research in teaching and learning through electronic means. (Note: 25% of the allocation must be used for ongoing, sustained, and intensive high-quality professional development.)

• To support the development and utilization of electronic networks and other innovative methods, such as distance learning, of delivering specialized or rigorous academic courses and curricula for students in areas that would not otherwise have access to such courses and curricula, particularly in geographically isolated regions.

• To support the rigorous evaluation of programs supported with program funds, particularly regarding the impact of such programs on student academic achievement, and ensure that timely information on the results of such evaluations is widely accessible through electronic means

• To support local efforts using technology to promote parent and family involvement in education and communication among students, parents, teachers, principals, and administrators.

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TITLE V, PART A – INNOVATIVE PROGRAMS

INTENT AND PURPOSE The purpose of Title V – Part A Innovative Programs is to: • support local education reform efforts that are consistent with and support statewide education reform efforts; • providing funding to enable State educational agencies and local educational agencies to implement promising

educational reform programs (magnet schools) and school improvement programs based on scientifically based research;

• provide a continuing source of innovation and educational improvement, including support programs to provide

library services and instructional and media materials; • meet the educational needs of all students, including at-risk youth; and • develop and implement education programs to improve school, student, and teacher performance, including

professional development activities and class-size reduction programs. Intended Program Beneficiaries: All students and staff. General Program Beneficiaries: Title V, Part A – Innovative Programs provides supplemental funding to enable local education agencies to implement one or more of the following Innovative Assistance Programs:

• Teacher Quality, Professional Development and Class-Size Reduction • Technology and Educational Materials • Education Reform and School Improvement • Special Needs • Parental Options • Literacy, Early Childhood Education, and Adult Education • Community Service and Community Involvement • Health Services • Other

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TITLE III, PART A – LEP BILINGUAL PROGRAM

Introduction: The recent reauthorization of the Elementary and Secondary Education Act (ESEA) changes the structure of services for limited English proficient (LEP) students in dramatic ways. The former Title VII program is now Title III of the Act. But the changes are deeper than that. The program has gone from a discretionary competitive program, serving 40,000 students, to a formula-based program that is intended to serve virtually all 375,000 LEP students in Texas. Immigrant students in the Recent Immigrant Program are now integrated into the State formula. It is important to understand that the federal Bilingual Education Act was reauthorized as Title III, as part of the No Child Left Behind Act. It was written to aid state education agencies (SEAs) and, especially, local education agencies (LEAs) to respond to the needs of the recent immigrant and limited English proficient students. The purpose of the law is to help ensure that LEP and recent immigrant LEP children and youth attain English proficiency and develop high levels of academic subjects by:

1. assisting states and local school districts to develop and administer high-quality, research-based language education programs;

2. promoting parent and community participation in bilingual education programs for limited English proficient children.

The goals set forth by the law: Students who are limited English proficient (LEP) and recent immigrant students will:

1. attain English proficiency via bilingual education programs; 2. develop high levels of academic attainment in core academic subjects; and 3. meet the same challenging state academic standards as all children are expected to meet.

Budget Limitations: Limited to Central Office Bilingual Department.

• Professional Salaries • Professional Services • Supplies and Materials • Reading Materials • Travel (Teacher, Student) • Misc. Operating Costs • Extra Duty for Professionals and Para-Professionals • Rental (Space and Location for Staff Development) • A/V Equipment • Computers • Fixed Assets • Tuition: a). Currently LISD-assigned classroom teacher-aides working towards Bachelors with

Specialization/Certification in Bilingual Education. Criteria is provided by Department of Human Resources. b). Bilingual teachers working towards a Master’s Degree in Bilingual Education. Criteria by Department of Human Resources.

Intended Program Beneficiaries: All limited English Proficient (LEP) students

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TITLE III, PART A – IMMIGRANT EDUCATION PROGRAM Introduction: The purpose of the Title III Immigrant Education Program is to assist our district which has experienced unexpectedly large increases in our student population due to immigration to:

1. provide high-quality instruction to recent immigrant children and youth 2. help such children and youth

a. with their transition into American society; and b. meet the same challenging state performance standards expected of all children and youth. [IASA,

P.L. 103-382, §7301(b)] The Laredo Independent School District uses Title III Immigrant Education Program funds to provide services such as the following:

1. Family literacy, parent outreach, and training activities designed to assist parents to become active participants in the education of their children;

2. Salaries of personnel, including Teacher Resource Strategists and Specialists and teacher aides, who have been specifically trained or are being trained to provide services to recent immigrant children and youth;

3. Tutorials, mentoring, and academic counseling for recent immigrant children and youth; 4. Identification and acquisition of curricular materials, educational software, and technologies to be used

in the program; 5. Basic instructional services of recent immigrant children, including the costs of providing additional

classroom supplies, acquisition or rental of space, costs of transportation, or such other costs as are directly attributable to such additional basic instructional services. [IASA, P.L. 103-382, §7307 (a)]

Intended Program Beneficiaries: Recent Immigrant Students

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LIFE SKILLS PROGRAM (Previously called PREGNANCY, EDUCATION, AND PARENTING)

Background: The Life Skills or Pregnancy, Education, Parenting (PEP) Program is a dropout prevention program funded to provide services to eligible pregnant/parenting students enrolled in the Laredo Independent School District. Services to participants may include:

1. Home Instruction 2. Career Counseling and job-readiness training 3. Individual counseling, peer counseling and self-help programs 4. Parent Education Classes for the entire family and for the fathers individually 5. Transportation to and from the campus or child care center for the children of students 6. Transportation to and from the campus or child care center for the students 7. Extensive Case Management working cooperatively with community resources to eliminate or reduce

obstacles to student school success which includes prenatal and postnatal health and nutrition programs 8. Home Visits

Allowable Costs: The Allowable costs without specific approval from the Texas Education Agency as follows:

ESEA Title I:

• Salaries for PEP counselor Life Skills Grant:

• Services and materials to provide specialized training to students and staff • Supplies and materials to enhance instruction • Supplies and materials for daily daycare operations • Salaries for a bus driver • Miscellaneous operating expenses • Office supplies • Transportation expenses • Special counseling projects • Materials and supplies for Parent Education Classes • PEP Conference

South Texas Workforce:

• Child Care Quality Improvement (Activities to support school readiness, early learning and literacy) Child Care Management Services: Local Childcare services for qualified parenting students and salaries for the clerk General Fund:

• Provides for salaries for program director, community liaison and a nurse, • Supplies, educational materials, and other day to day operating costs.

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TECHNOLOGY ALLOTMENT GUIDELINES

Introduction:

All school districts in Texas continue to receive a technology allotment for the purchase of technology in support of the goals of The Long-Range Plan for Technology. Technology Allotment funds were made available to schools beginning September of 1992. As a result of Senate Bill 1, passed by the 74th Texas Legislature, there have been changes to the method of payment for this allotment. The $30 Technology Allotment was funded from the Foundation Schools Program and then in 1995, it was funded through the State Textbook Fund. In 2003, the source of funds was changed to the Telecommunications Infrastructure Fund.

Allowable Costs:

The Texas Education Code Chapter 32 §32.005 (B) states that the allotment may be used only to:

• provide for the purchase by school districts of electronic textbooks or technological equipment that contributes to student learning; and • pay for training educational personnel directly involved in student learning in the appropriate use of electronic textbooks and for providing for access to technological equipment for instructional use.

As stated in TEC §31.002. definitions. (1), an "electronic textbook" means computer software, interactive videodisc, magnetic media, CD-ROM, computer courseware, on-line services, an electronic medium, or other means of conveying information to the student or otherwise contributing to the learning process through electronic means. The definition of "Technological equipment" is found in §31.002 (4). "Technological equipment" means hardware, a device, or equipment necessary for:

(A) instructional use in the classroom, including to gain access to or enhance the use of an electronic textbook; or (B) professional use by a classroom teacher.

In previous legislation, the commissioner of education was authorized to deduct funds from the Technology Allotment for the purpose of supporting development and implementation of statewide technology initiatives. This changed with Senate Bill 1. School districts then received the full $30 per ADA. The state technology initiatives, including the Texas School Telecommunications Access Resource (T-STAR), Education Service Center Preview and Training Programs, the Texas Library Connection (TLC), the Texas Education Telecommunications Network (TETN) and Technology Demonstration Programs, such as the EdTech PILOTS, were funded through the Telecommunications Infrastructure Fund. Due to budget shortfalls in 2003, funding for the state technology initiatives was not available.

Technology Allotment funds flow to the district from TEA, and the district is held accountable for the use of those funds. How the funds are distributed in a district is a local decision, at the district level, as long as they are in compliance with the rules for the use of the funds. Expenditures of the Technology Allotment are coded in the Public Education Information Management System (PEIMS). The Technology Allotment is the key state funding source for implementation and on-going support of technology use in Texas schools.

66

HUMAN RESOURCES GUIDELINES

Background The objective of budgeting for personnel/payroll is to carefully evaluate all positions in your campus/departments and determine the best formula (in accordance to staffing patterns) to ensure you will meet all your individual campus/department mission, goals, and objectives and those objectives of the district’s overall mission, goals, and objectives. Preparations The following are steps to ensure a good evaluation of your personnel/payroll:

• Review current year position control Full Time Equivalent (FTE’s). Your individual list will be provided in your packet.

• Utilize district staffing patterns to determine Basic Education Service funded FTE’s. • FTE’s beyond district staffing pattern must be appropriated through special program monies, approved by

Site-Based Decision Making (SBDM) budget committee and program director. • Division of Human Resources must approve final campus/department staffing plan for the 2007-2008

school year.

Tools to Accommodate Procedures • Position Control Report • Membership Projection • District Staffing Patterns • Program Guidelines for Special Programs • Allotments • Pay Plan • Individual assistance by your Human Resource Coordinator

Other Useful Information Campus/department internal changes should be done through the workflow on-line Position Action and Recommendation Forms and processed through the Human Resources Department. For example: moving a teacher from a Pre-K position to any 1st - 5th grade position (changing of funding). Another example would be if you were deleting an FTE from one funding source and creating an FTE to another funding source. Grant writers. If you were considering including personnel in your grants, please remember that all positions must be paid in accordance to the pay plans and include fringe benefits. The Human Resources Department must approve personnel items in grants. Additional FTE requests must be submitted through a Position Action Form accompanied by written justification and cost. The Board of Trustees must approve new requests. Processing of Forms. All Position Action and Recommendation forms must be submitted through the workflow on-line system to the Human Resources Department. Through the workflow system, all appropriate signatures from immediate supervisors and program Directors will be obtained. Program Director’s signature will be required if funding is from Title I, State Compensation, Bilingual, Vocational, and/or Special Education program.

67

2008-2009 BUDGET PROCESS BUDGET MODULE INPUTTING INSTRUCTIONS

Due by April 11th for Departments and April 18th for Campuses

All campus and departments are required to input their budget into SAGE (Software Accounting for Government Entities) for the 2008-2009 fiscal year. Campuses and Department will keypunch the budget for all funds, example 199, 211, 224, etc. Listed below are the steps required to enter your budget information into the system. Step #1 Open the SAGE program by double clicking on the sage icon on the desktop. IT Department has given access to the budget module to the individuals as provided by the Campus and/or Director. Departments who do not have access to the SAGE system can use a computer at the accounting department. Step #2 Select “BUDGET CREATE” on

the user roll by clicking the button next to it.

Step #3 After you select “Budget Create”,

the following screen will appear and you must now select “BPS” by clicking the button next to it.

68

Step #4 After selecting “BPS” select “Budget Manager Entry” by clicking the button next to it.

Step #5 The following screen will appear

after selecting “Budget Manager Entry”. Here is where you will be entering your budget amounts.

1. Press Find or F2 to show your entire budget. Enter your budget on the “Managed Budget” boxes. You can scroll down to complete your entire budget.

2. You must press F3 to save once you have completed entering the entire budget. After pressing F3 the screen will go blank. You can review your budget by pressing F2 again.

If you want to look at a specific line item, you can type the line item budget code on the Account Number box. To look at all accounts within a particular fund, for example fund 199, type “199” on the Account Number box, right underneath “XXX”; if you are looking for accounts with a specific program, e.g., 25 (Bilingual), space to type “25” directly underneath the Program XX. You may do this for any part of an account code (e.g., function, object, etc.). The worksheets on this section includes the variable costs that you will need to budget for at each program level. The next section details the budget for utilities and other fixed costs, which will be entered by the Finance Management Department. This is the initial phase. As changes are made by the Finance department or Superintendent, the scenario number will change. You do not input anything for a scenario.

69

65% INSTRUCTIONAL COST REQUIREMENT

Governor’s Executive Order RP47 mandates all school districts to meet this indicator as phased in by the Texas Education Agency. LISD is electing to plan and meet the 65% criteria in 2008-2009. All budgets for LISD must meet this criteria and transfers and amendments must not cause a reduction to this percentage.

The percent of operating expenditures expended for instruction should be more than or equal to 65%, calculated as follows:

General Fund and Special Revenue Funds, Objects 6112-6499 in:

11 Instruction 12 Instructional Resources 31 Guidance and Counseling 33 Health Services 36 Extra-curricular Activities 93 Shared Service Arrangements 95 JJAEPs

11 Instruction 12 Instructional Resources 13 Curriculum and Instruction 21 Instructional Leadership 23 School Leadership 31 Guidance and Counseling 32 Social Work 33 Health Services 34 Transportation 35 Food Services 36 Extra-curricular Activities 41 Administration 51 Plant Maintenance 52 Security 53 Data Processing 61 Community Services 93 Shared Service Arrangements 95 JJAEPs

Using only objects 6112-6499 in the General Fund and Special Revenue Funds,

(GROUP A) / (GROUP B) should be greater than or equal to 65%.

GROUP A

GROUP B

70

COMPARISON OF MEMBERSHIP COUNTS

2007-2008 (1) 2008-2009 (2) Inc / (Dec)

001 Martin High School 1,916 1,996 80002 Nixon High School 2,024 2,018 (6)003 Cigarroa High School 1,625 1,614 (11)004 VMT Communication & Fine Arts 568 585 17008 Early College High School 102 201 99

Total High Schools 6,235 6,414 179

041 Christen Middle School 1,438 1,442 4042 Lamar Middle School 1,334 1,307 (27)043 Cigarroa Middle School 1,416 1,353 (63)044 Memorial Middle School 862 822 (40)

Total Middle Schools 5,050 4,924 (126)

101 Bruni Elementary 717 730 13102 Buenos Aires Elementary 614 686 72104 Daiches Elementary 588 604 16105 Farias Elementary 931 931 0106 Heights Elementary 288 385 97107 Tarver Elementary 668 687 19108 Leyendecker Elementary 502 491 (11)109 Macdonell Elementary 686 677 (9)110 Milton Elementary 866 894 28111 A. Pierce Elementary 884 909 25112 Ryan Elementary 907 887 (20)115 Santa Maria Elementary 693 699 6116 Santo Nino Elementary 828 850 22119 Hachar Elementary 525 551 26120 J.C.Martin Elementary 657 540 (117)121 Zachry Elementary 695 723 28122 Kawas Elementary 674 664 (10)123 Dovalina Elementary 638 635 (3)124 Ligarde Elementary 734 744 10125 Sanchez/Ochoa 882 888 6

Total Elementary Schools 13,977 14,175 198

Grand Total 25,262 25,513 (92)

Note (1): Total Membership by Campus as of 2nd Six Weeks, 11-10-06 (2): Total Membership by Campus as of 2nd Six Weeks, 11-09-07

Campus

71

BASIC INSTRUCTION, ATHLETICS, AND LOCAL PROGRAMS PROGRAMS: 11, 91 & 99

Memb Variable Memb Variable Memb VariableCount Costs Count Costs Count Costs

HIGH SCHOOLS $83.77 $83.77001 Martin High School 1,915 160,420$ 1,996 167,205$ 81 6,785$ 002 Nixon High School 2,021 169,299 2,016 168,880 (5) (419) 003 Cigarroa High School 1,618 135,540 1,608 134,702 (10) (838) 004 VMT Comm. & Fine Arts 568 47,581 585 49,005 17 1,424 008 Early College High School 200 16,754 201 16,838 1 84

Total 6,322 529,594 6,406 536,630 84 7,036

MIDDLE SCHOOLS $71.08 $71.08041 Christen Middle School 1,438 102,213 1,442 102,497 4 284 042 Lamar Middle School 1,334 94,821 1,307 92,902 (27) (1,919) 043 Cigarroa Middle School 1,414 100,507 1,349 95,887 (65) (4,620) 044 Memorial Middle School 861 61,200 822 58,428 (39) (2,772)

Total 5,047 358,741 4,920 349,714 (127) (9,027)

ELEMENTARY SCHOOLS $40.50 $40.50101 Bruni Elementary 717 29,039 729 29,525 12 486 102 Buenos Aires Elementary 614 24,867 686 27,783 72 2,916 104 Daiches Elementary 574 23,247 590 23,895 16 648 105 Farias Elementary 931 37,706 931 37,706 - - 106 Heights Elementary 288 11,664 384 15,552 96 3,888 107 Tarver Elementary 668 27,054 687 27,824 19 770 108 Leyendecker Elementary 502 20,331 491 19,886 (11) (445) 109 Macdonell Elementary 686 27,783 676 27,378 (10) (405) 110 Milton Elementary 866 35,073 894 36,207 28 1,134 111 A. Pierce Elementary 884 35,802 909 36,815 25 1,013 112 Ryan Elementary 907 36,734 887 35,924 (20) (810) 115 Santa Maria Elementary 693 28,067 694 28,107 1 40 116 Santo Nino Elementary 827 33,494 850 34,425 23 931 119 Hachar Elementary 525 21,263 551 22,316 26 1,053 120 J.C.Martin Elementary 657 26,609 539 21,830 (118) (4,779) 121 Zachry Elementary 695 28,148 723 29,282 28 1,134 122 Kawas Elementary 674 27,297 664 26,892 (10) (405) 123 Dovalina Elementary 635 25,718 635 25,718 - - 124 Ligarde Elementary 734 29,727 744 30,132 10 405 125 Sanchez/Ochoa 882 35,721 888 35,964 6 243

Total 13,959 565,344 14,152 573,161 193 7,817

Grand Total 25,328 1,453,679$ 25,478 1,459,505$ 150 5,826$

Notes:1) 2007-08 Membership count (ADA Eligible) as of end of 2nd six weeks (11/10/06)2) 2008-09 Membership count (ADA Eligible) as of end of 2nd six weeks (11/09/07)3) Total amounts are rounded** The Early College High School Budget is to be allocated to Fund 428.

CAMPUS

VARIANCE2007-2008 2008-2009

72

GIFTED & TALENTED PROGRAM 21

Mem Mem Mem VariableCount Allotment Count Allotment Count Allotment

HIGH SCHOOLS $3.75 $3.75001 Martin High School 167 626$ 156 585$ (11) (41)$ 002 Nixon High School 278 1,043 246 923 (32) (120) 003 Cigarroa High School 172 645 161 604 (11) (41)

Total 617 2,314 563 2,112 (54) (202)

MIDDLE SCHOOLS $3.59 $3.59041 Christen Middle School 112 402 104 373 (8) (29) 042 Lamar Middle School 199 714 205 736 6 22 043 Cigarroa Middle School 137 492 119 427 (18) (65) 044 Memorial Middle School 71 255 90 323 19 68

Total 519 1,863 518 1,859 (1) (4)

ELEMENTARY SCHOOLS $7.85 $7.85101 Bruni Elementary 2 16 4 31 2 15 102 Buenos Aires Elementary 39 306 40 314 1 8 104 Daiches Elementary 18 141 19 149 1 8 105 Farias Elementary 33 259 31 243 (2) (16) 106 Heights Elementary 7 55 17 133 10 78 107 Tarver Elementary 14 110 19 149 5 39 108 Leyendecker Elementary 23 181 14 110 (9) (71) 109 Macdonell Elementary 23 181 26 204 3 23 110 Milton Elementary 72 565 93 730 21 165 111 A. Pierce Elementary 44 345 49 385 5 40 112 Ryan Elementary 118 926 119 934 1 8 115 Santa Maria Elementary 57 447 60 471 3 24 116 Santo Nino Elementary 21 165 16 126 (5) (39) 119 Hachar Elementary 30 236 33 259 3 23 120 J.C.Martin Elementary 11 86 36 283 25 197 121 Zachry Elementary 16 126 12 94 (4) (32) 122 Kawas Elementary 45 353 55 432 10 79 123 Dovalina Elementary 29 228 21 165 (8) (63) 124 Ligarde Elementary 34 267 40 314 6 47 125 Sanchez/Ochoa 16 126 15 118 (1) (8)

Total 652 5,119 719 5,644 67 525

Grand Total 1,788 9,296$ 1,800 9,615$ 12 319$

Notes:1- 2007-08 Membership count as of end of 2nd six weeks (11/10/06)2- 2008-09 Membership count as of end of 2nd six weeks (11/09/07)3- Total amounts are rounded

CAMPUS

VARIANCE2008-20092007-2008

73

CAREER & TECHNOLOGY PROGRAM 22

Mem. Variable Mem. Variable Mem. VariableCAMPUS Count Budget Count Budget Count Budget

HIGH SCHOOLS $16.43 $16.43001 Martin High School 1,458 23,955$ 1,318 21,655$ (140) (2,300)$ 002 Nixon High School 1,295 21,277 1,183 19,437 (112) (1,840) 003 Cigarroa High School 1,098 18,040 972 15,970 (126) (2,070)

Total 3,851 63,272 3,473 57,062 (378) (6,210)

MIDDLE SCHOOLS $16.99 $16.99041 Christen Middle School 508 8,631 511 8,682 3 51 042 Lamar Middle School 364 6,184 549 9,328 185 3,144 043 Cigarroa Middle School 660 11,213 467 7,934 (193) (3,279) 044 Memorial Middle School 337 5,726 385 6,541 48 815

Total 1,869 31,754 1,912 32,485 43 731

Grand Total 5,720 95,026$ 5,385 89,547$ (335) (5,479)$

Notes:1- 2007-08 Membership count as of end of 2nd six weeks (11/10/06)2- 2008-09 Membership count as of end of 2nd six weeks (11/09/07)3- Total amounts are rounded

VARIANCE2007-2008 2008-2009

74

SERVICES TO STUDENTS WITH DISABILITIES PROGRAM 23

Total Variable Total Variable Total VariableCAMPUS Weight Budget Weight Budget Weight Budget

HIGH SCHOOLS $1.09 $1.09001 Martin High School 1,017 1,108$ 321 350$ (696) (758)$ 002 Nixon High School 869 947 305 332 (564) (615) 003 Cigarroa High School 896 977 314 342 (582) (635)

Total 2,782 3,032 940 1,024 (1,842) (2,008)

MIDDLE SCHOOLS $1.10 $1.10041 Christen Middle School 759 835 220 242 (539) (593) 042 Lamar Middle School 577 635 158 174 (419) (461) 043 Cigarroa Middle School 721 793 202 222 (519) (571) 044 Memorial Middle School 368 405 98 108 (270) (297)

Total 2,425 2,668 678 746 (1,747) (1,922)

ELEMENTARY SCHOOLS $1.67 $1.67101 Bruni Elementary 143 238 40 67 (103) (171) 102 Buenos Aires Elementary 142 237 41 68 (101) (169) 104 Daiches Elementary 163 272 46 77 (117) (195) 105 Farias Elementary 168 281 51 85 (117) (196) 106 Heights Elementary 45 75 12 20 (33) (55) 107 Tarver Elementary 137 229 42 70 (95) (159) 108 Leyendecker Elementary 160 267 29 48 (131) (219) 109 Macdonell Elementary 125 209 32 53 (93) (156) 110 Milton Elementary 218 364 49 82 (169) (282) 111 A. Pierce Elementary 158 265 34 57 (124) (208) 112 Ryan Elementary 200 335 57 95 (143) (240) 115 Santa Maria Elementary 145 242 40 67 (105) (175) 116 Santo Nino Elementary 183 306 52 87 (131) (219) 119 Hachar Elementary 79 132 23 38 (56) (94) 120 J.C.Martin Elementary 151 253 42 70 (109) (183) 121 Zachry Elementary 178 296 59 99 (119) (197) 122 Kawas Elementary 145 242 39 65 (106) (177) 123 Dovalina Elementary 107 179 29 48 (78) (131) 124 Ligarde Elementary 220 368 50 84 (170) (284) 125 Sanchez/Ochoa 235 393 58 97 (177) (296)

Total 3,103 5,183 825 1,377 (2,278) (3,806)

Grand Total 8,310 10,883$ 2,443 3,147$ (5,867) (7,736)$

Notes:1- Distributions are based on total weight of students with disabilities2- Total amounts are rounded

VARIANCE2007-2008 2008-2009

75

BILINGUAL INSTRUCTION PROGRAM 25

2007LOCATION Actual Memb. Allotment Memb. Allotment Memb. Allotment

001 Martin High School 113,407 789 173,973$ 756 188,944$ (33) 14,970$ 002 Nixon High School 48,686 514 113,336 548 136,959 34 23,623 003 Cigarroa High School 101,418 630 138,914 666 166,450 36 27,536 041 Christen Middle School 104,993 775 170,886 953 238,179 178 67,293 042 Lamar Middle School 95,469 601 132,519 529 132,211 (72) (309) 043 Cigarroa Middle School 176,269 1,010 222,703 900 224,933 (110) 2,230 044 Memorial Middle School 79,294 600 132,299 591 147,706 (9) 15,407 101 Bruni Elementary 167,410 669 147,513 689 172,199 20 24,685 102 Buenos Aires Elementary 140,087 534 117,746 617 154,204 83 36,458 104 Daiches Elementary 157,660 520 114,659 514 128,462 (6) 13,803 105 Farias Elementary 227,349 800 176,399 777 194,192 (23) 17,793 106 Heights Elementary 76,991 249 54,904 339 84,725 90 29,821 107 K. Tarver Elementary 161,501 575 126,787 590 147,456 15 20,669 108 Leyendecker Elementary 106,078 418 92,168 420 104,969 2 12,800 109 Macdonell Elementary 136,169 655 144,426 642 160,452 (13) 16,026 110 Milton Elementary 136,936 564 124,361 586 146,456 22 22,095 111 A. Pierce Elementary 206,308 627 138,252 646 161,452 19 23,199 112 Ryan Elementary 190,090 594 130,976 578 144,457 (16) 13,481 115 Santa Maria Elementary 148,989 600 132,299 585 146,206 (15) 13,907 116 Santo Nino Elementary 230,194 757 166,917 766 191,443 9 24,526 119 D. D. Hachar Elementary 130,413 472 104,075 496 123,963 24 19,888 120 J. C. Martin Elementary 151,647 617 136,047 491 122,713 (126) (13,334) 121 H. B. Zachry Elementary 163,391 629 138,693 653 163,201 24 24,508 122 J. Kawas Elementary 153,202 607 133,842 579 144,707 (28) 10,864 123 Dovalina Elementary 143,852 578 127,448 567 141,708 (11) 14,260 124 H. Ligarde Elementary 151,470 633 139,575 615 153,704 (18) 14,129 125 Sanchez/Ochoa Elementary 223,355 775 170,886 770 192,443 (5) 21,556

3,922,629 16,792 3,702,607 16,863 4,214,491 71 511,884 699 SUMMER PROGRAMS - 500,000 500,000 - 802 STATE BILINGUAL 188,111 250,000 250,000 - 870 DISTRICT WIDE - 350,000 350,000 - 948 TITLE I MIGRANT 1,254 - - -

TOTAL 4,111,994 16,792 4,802,607$ 16,863 5,314,491$ 71 511,884$

2007-2008 DIFFERENCE2008-2009

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STATE COMPENSATORY PROGRAM 30

2007CAMPUSES Actual Memb. Allotment Memb. Allotment Memb. Allotment

001 Martin High School 704,311 1,840 $629,205 1,960 $705,624 120 $76,419002 Nixon High School 779,725 1,910 653,142 1,864 671,063 (46) 17,921 003 Cigarroa High School 694,494 1,573 537,902 1,545 556,219 (28) 18,317 041 Christen Middle School 464,547 1,436 491,053 1,366 491,777 (70) 723 042 Lamar Middle School 585,015 1,218 416,506 1,164 419,054 (54) 2,548 043 Cigarroa Middle School 492,102 1,409 481,820 1,347 484,936 (62) 3,116 044 Memorial Middle School 320,843 832 284,510 810 291,610 (22) 7,100 101 Bruni Elementary 211,811 704 240,739 723 260,289 19 19,550 102 Buenos Aires Elementary 219,919 600 205,175 668 240,488 68 35,313 104 Daiches Elementary 218,487 577 197,310 593 213,487 16 16,177 105 Farias Elementary 315,499 894 305,711 888 319,691 (6) 13,979 106 Heights Elementary 80,999 284 97,116 378 136,085 94 38,968 107 K. Tarver Elementary 240,820 658 225,009 677 243,728 19 18,719 108 Leyendecker Elementary 137,998 493 168,586 456 164,166 (37) (4,420) 109 Macdonell Elementary 176,733 685 234,242 676 243,368 (9) 9,126 110 Milton Elementary 345,398 833 284,852 860 309,610 27 24,758 111 A. Pierce Elementary 309,172 847 289,639 870 313,211 23 23,571 112 Ryan Elementary 275,056 834 285,194 808 290,890 (26) 5,696 115 Santa Maria Elementary 195,043 675 230,822 681 245,168 6 14,346 116 Santo Nino Elementary 281,612 802 274,251 825 297,010 23 22,759 119 D. D. Hachar Elementary 181,864 505 172,689 530 190,806 25 18,117 120 J. C. Martin Elementary 213,922 652 222,957 539 194,047 (113) (28,911) 121 H. B. Zachry Elementary 201,826 658 225,009 691 248,768 33 23,759 122 J. Kawas Elementary 233,997 632 216,118 623 224,288 (9) 8,169 123 Dovalina Elementary 201,302 585 200,046 592 213,127 7 13,081 124 H. Ligarde Elementary 327,750 734 250,998 744 267,849 10 16,851 125 Sanchez/Ochoa Elementary 235,570 848 289,981 857 308,530 9 18,549

23,718 8,110,586 23,735 8,544,887 17 434,301 Fine Arts 81,000 81,000 - Parental Involvement 54,000 27,000 (27,000) Library Books 510,000 400,000 (110,000) After-School Program 100,000 - (100,000) Truant Officers 475,000 425,000 (50,000)

Total - Campuses 8,645,815 23,718 9,330,586 23,735 9,477,887 17 147,301 006 Pregnancy, Ed., & Parenting 325,854 320,000 290,000 (30,000) 007 F.S. Lara Academy 2,130,762 2,519,861 2,822,053 302,192 008 Early College @ TAMIU 42,147 - 15,000 15,000 699 Summer Programs 71,346 351,044 351,044 - 732 Student Services - 90,000 - (90,000) 735 Hearings Officer 85,826 100,000 70,000 (30,000) 804 Compliance 90,485 150,000 70,000 (80,000) 808 Language Arts 11,784 15,000 65,000 50,000 816 Early Childhood 61,438 145,000 70,000 (75,000) 870 District Wide - 350,000 100,000 (250,000) 874 Guidance and Counseling 8,636 - - - 877 Pupil Transportation 19,548 20,000 20,000 - 879 Special Education 71,974 70,000 72,000 2,000 880 Discipline Management 130,000 225,000 225,000 - 947 Title I Regular 12,908 10,000 10,000 -

Total - Departments 3,062,709 4,365,905 4,180,097 (185,808) TOTAL 11,708,524 23,718 $13,696,491 23,735 $13,657,984 17 ($38,507)

Notes:Attendance Officers at secondary campuses are not to be counted against 80% rule.All FTEs allocated to departments are paid with department funds.

DIFFERENCE2007-2008 2008-2009

77

LIBRARY BOOKS

001 Martin High School 1,915 35,088$ 1,996 32,250$ 81 (2,838)$

002 Nixon High School 2,021 37,030 2,018 32,606 (3) (4,424)

003 Cigarroa High School 1,618 29,646 1,614 26,078 (4) (3,568)

5,554 101,764 5,628 90,934 74 (10,830)

041 Christen Middle School 1,438 26,348 1,442 23,298 4 (3,050)

042 Lamar Middle School 1,334 24,442 1,307 21,117 (27) (3,325)

043 Cigarroa Middle School 1,414 25,908 1,353 21,860 (61) (4,048)

044 Memorial Middle School 861 15,776 822 13,281 (39) (2,495)

5,047 92,474 4,924 79,556 (123) (12,918)

101 Bruni Elementary School 717 13,137 760 12,279 43 (858)

102 Buenos Aires Elementary School 614 41,250 686 11,084 72 (30,166)

104 Daiches Elementary School 574 10,517 604 9,759 30 (758)

105 Farias Elementary School 931 17,058 931 15,042 - (2,016)

106 Heights Elementary School 288 35,277 385 6,220 97 (29,057)

107 Tarver Elemetnary School 668 12,239 687 11,100 19 (1,139)

108 Leyendecker Elementary School 502 9,198 491 7,933 (11) (1,265)

109 Macdonell Elementary School 686 12,569 677 10,938 (9) (1,631)

110 Milton Elementary School 866 15,867 894 14,444 28 (1,423)

111 A. Pierce Elementary School 884 16,197 909 14,687 25 (1,510)

112 Ryan Elementary School 907 16,618 887 14,331 (20) (2,287)

115 Santa Maria Elementary School 693 12,697 699 11,294 6 (1,403)

116 Santo Nino Elementary School 827 15,153 850 13,733 23 (1,420)

119 Hachar Elementary School 525 9,619 551 8,903 26 (716)

120 J. C. Martin Elementary School 657 12,038 540 8,725 (117) (3,313)

121 Zachry Elementary School 695 12,734 723 11,682 28 (1,052)

122 Kawas Elementary School 674 12,349 664 10,728 (10) (1,621)

123 Dovalina Elementary School 635 11,635 635 10,260 - (1,375)

124 Ligarde Elementary School 734 13,449 744 12,021 10 (1,428)

125 Sanchez/Ochoa Elementary School 882 16,161 888 14,347 6 (1,814)

13,959 315,762 14,205 229,510 246 (86,252)

Total 24,560 $ 510,000 24,757 $ 400,000 197 $ (110,000)

* For Fiscal Year 2008-2009 the Finance Department is allocating $400,000 to library budgets on a per student basis.

2008-2009CAMPUS 2007-2008 VARIANCE

78

FINE ARTS

2007-08 2008-09Budget Budget Variance

HIGH SCHOOLS001 Martin High School 3,000$ 3,000$ -$

002 Nixon High School 3,000 3,000 -

003 Cigarroa H. School 3,000 3,000 -

MIDDLE SCHOOLS041 Christen Middle School 3,000 3,000 -

042 Lamar Middle School 3,000 3,000 -

043 Cigarroa Middle School 3,000 3,000 -

044 Memorial Middle School 3,000 3,000 -

ELEMENTARY SCHOOLS101 Bruni Elementary School 3,000 3,000 -

102 Buenos Aires Elementary 3,000 3,000 -

104 Daiches Elementary 3,000 3,000 -

105 Farias Elementary 3,000 3,000 -

106 Heights Elementary 3,000 3,000 -

107 K. Tarver Elementary 3,000 3,000 -

108 Leyendecker Elementary 3,000 3,000 -

109 Macdonell Elementary 3,000 3,000 -

110 Milton Elementary 3,000 3,000 -

111 A. Pierce Elementary 3,000 3,000 -

112 Ryan Elementary 3,000 3,000 -

115 Santa Maria Elementary 3,000 3,000 -

116 Santo Nino Elementary 3,000 3,000 -

119 D. D. Hachar Elementary 3,000 3,000 -

120 J. C. Martin Elementary 3,000 3,000 -

121 H. B. Zachry Elementary 3,000 3,000 -

122 J. Kawas Elementary 3,000 3,000 -

123 Dovalina Elementary 3,000 3,000 -

124 H. Ligarde Elementary 3,000 3,000 -

125 Sanchez/Ochoa Elementary 3,000 3,000 -

81,000$ 81,000$ -$

Location

79

PARENTAL INVOLVEMENT

2007-08 2008-09Budget Budget Variance

HIGH SCHOOLS001 Martin High School 2,000$ 1,000$ (1,000)$

002 Nixon High School 2,000 1,000 (1,000)

003 Cigarroa H. School 2,000 1,000 (1,000)

MIDDLE SCHOOLS041 Christen Middle School 2,000 1,000 (1,000)

042 Lamar Middle School 2,000 1,000 (1,000)

043 Cigarroa Middle School 2,000 1,000 (1,000)

044 Memorial Middle School 2,000 1,000 (1,000)

ELEMENTARY SCHOOLS101 Bruni Elementary School 2,000 1,000 (1,000)

102 Buenos Aires Elementary 2,000 1,000 (1,000)

104 Daiches Elementary 2,000 1,000 (1,000)

105 Farias Elementary 2,000 1,000 (1,000)

106 Heights Elementary 2,000 1,000 (1,000)

107 K. Tarver Elementary 2,000 1,000 (1,000)

108 Leyendecker Elementary 2,000 1,000 (1,000)

109 Macdonell Elementary 2,000 1,000 (1,000)

110 Milton Elementary 2,000 1,000 (1,000)

111 A. Pierce Elementary 2,000 1,000 (1,000)

112 Ryan Elementary 2,000 1,000 (1,000)

115 Santa Maria Elementary 2,000 1,000 (1,000)

116 Santo Nino Elementary 2,000 1,000 (1,000)

119 D. D. Hachar Elementary 2,000 1,000 (1,000)

120 J. C. Martin Elementary 2,000 1,000 (1,000)

121 H. B. Zachry Elementary 2,000 1,000 (1,000)

122 J. Kawas Elementary 2,000 1,000 (1,000)

123 Dovalina Elementary 2,000 1,000 (1,000)

124 H. Ligarde Elementary 2,000 1,000 (1,000)

125 Sanchez/Ochoa Elementary 2,000 1,000 (1,000)

54,000$ 27,000$ (27,000)$

Location

80

SPECIAL REVENUE FUNDS PRELIMINARY DISTRIBUTION FOR 2008-2009

Free &Reduced 211 Spec. Ed. 224 225Student ESEA Student IDEA-B IDEA-BCount Title I Weight Formula Preschool TOTALS

001 Martin High School 1,960 134,537$ 13.14% 26,278$ -$ 160,815$

002 Nixon High School 1,864 127,948 12.48% 24,958 - 152,906

003 Cigarroa High School 1,545 106,051 12.85% 25,698 - 131,749

008 Early College High School 190 13,042 0.00% - - 13,042

041 Christen Middle 1,366 93,765 9.01% 18,018 - 111,783

042 Lamar Middle 1,164 79,899 6.47% 12,938 - 92,837

043 Cigarroa Middle 1,347 92,461 8.27% 16,538 - 108,999

044 Memorial Middle 810 55,600 4.01% 8,018 - 63,618

101 Bruni Elementary 723 49,628 1.64% 3,278 - 52,906

102 Buenos Aires Elementary 668 45,853 1.68% 3,358 - 49,211

104 Daiches Elementary 593 40,705 1.88% 3,758 450 44,913

105 Farias Elementary 888 60,954 2.09% 4,178 450 65,582

106 Heights Elementary 378 25,947 0.49% 978 - 26,925

107 Tarver Elementary 677 46,471 1.72% 3,438 - 49,909

108 Leyendecker Elem. 456 31,301 1.19% 2,379 450 34,130

109 Macdonell Elem. 676 46,402 1.31% 2,619 - 49,021

110 Milton Elementary 860 59,032 2.01% 4,019 - 63,051

111 Alma Pierce Elementary 870 59,718 1.39% 2,779 450 62,947

112 Ryan Elementary 808 55,463 2.33% 4,659 450 60,572

115 Santa Maria Elementary 681 46,745 1.64% 3,279 450 50,474

116 Santo Nino Elementary 825 56,630 2.13% 4,259 - 60,889

119 Hachar Elementary 530 36,380 0.94% 1,879 450 38,709

120 J.C. Martin Elementary 539 36,998 1.72% 3,439 450 40,887

121 Zachary Elementary 691 47,432 2.42% 4,839 450 52,721

122 Kawas Elementary 623 42,764 1.60% 3,199 450 46,413

123 Dovalina Elementary 592 40,636 1.19% 2,379 - 43,015

124 Ligarde Elementary 744 51,070 2.05% 4,099 450 55,619

125 Sanchez/Ochoa Elementary 857 58,826 2.37% 4,739 450 64,015

Totals 23,925 1,642,258$ 100.0% 200,000$ 5,403$ 1,847,661$

81

2008-2009 DEPARTMENT VARIABLE COSTS

2006/07 VARIABLE ACTUAL

2007/08 VARIABLE BUDGET

2008/09 VARIABLE BUDGET

2008/09 FIXED COSTS VARIANCE

699 Summer Programs ** 15,128 313,000 313,000 - -

701 Superintendent's Office 21,900 31,038 25,000 - (6,038)

702 Board Of Education 71,678 89,503 80,000 - (9,503)

703 Tax Office 67,212 24,259 57,000 384,000 32,741

726 Risk Management Dept. 30,104 146,925 116,925 805,000 (30,000)

727 Financial Management 36,713 42,555 38,000 51,500 (4,555)

728 Human Resources 75,066 110,821 85,000 - (25,821)

729 Procurement Department 23,439 15,203 13,000 7,000 (2,203)

730 Communication Department 36,114 41,201 38,000 - (3,201)

731 Safety & Occupational Health Dept. 77,339 60,800 50,000 - (10,800)

732 Student Services 13,552 12,600 12,600 21,000 -

733 Internal Auditor 2,659 6,900 5,000 - (1,900)

735 Hearings Officer 4,032 4,204 3,500 - (704)

736 Fixed Assets & Custodial Services 46,670 81,609 65,000 - (16,609)

737 Textbooks & Records Management 21,144 24,000 18,000 7,000 (6,000)

802 State Bilingual 32,597 87,600 40,000 - (47,600)

803 R.O.T.C. Department 1,269 1,337 1,300 - (37)

804 Compliance 123 10,000 5,000 - (5,000)

805 Fine Arts / UIL Services 14,991 62,438 40,000 - (22,438)

806 Elementary P.E. 11,391 13,473 12,500 25,000 (973)

807 At Risk Program 3,818 5,858 3,900 - (1,958)

808 Language Arts 1,996 10,000 2,500 - (7,500)

811 Instructional Technology 4,659 5,000 4,000 - (1,000)

813 Social Studies 3,456 10,000 4,000 - (6,000)

814 Mathematics 6,516 10,000 6,000 - (4,000)

815 Science 6,555 10,000 6,000 - (4,000)

LOCATION

Summer Program budgets are for expenditures other than State Compensatory and Bilingual.

82

2008-2009 DEPARTMENT VARIABLE COSTS

2006/07 VARIABLE ACTUAL

2007/08 VARIABLE

2008/09 VARIABLE BUDGET

2008/09 FIXED COSTS VARIANCE

816 Early Childhood 4,739 10,000 6,000 - (4,000)

820 Innovative Programs 14,783 15,000 8,000 - (7,000)

822 Academic Compliance & Accountability 4,738 - 10,000 - 10,000

834 Dept Of Secondary Instruction 6,764 6,764 6,764 - -

835 Curriculum & Instruction 64,665 71,000 65,000 - (6,000)

836 Gifted And Talented 25,607 30,100 25,000 - (5,100)

837 Staff Development 15,400 12,500 12,500 - -

838 CATE 53,216 68,013 20,000 - (48,013)

840 Planning & Development 2,581 10,000 4,000 (6,000)

841 Program Evaluation - 10,000 2,000 - (8,000)

844 Dyslexia / 504 Services 22,774 22,778 22,000 - (778)

846 Testing & Assessment 58,606 81,040 65,000 - (16,040)

848 Parental Involvement / HIP Program 9,496 10,000 10,000 - -

849 Grants 99 4,500 4,000 - (500)

873 Crime Stoppers 11,450 16,720 12,000 - (4,720)

874 Guidance and Counseling 18,100 11,196 11,196 - -

876 Health Services 43,998 13,000 28,000 25,700 15,000

877 Pupil Transportation 352,403 356,500 350,000 350,000 (6,500)

878 Athletic Department 146,118 33,928 33,928 107,000 -

879 Special Education 89,153 88,302 70,000 - (18,302)

881 Library Services 9,954 10,000 7,500 - (2,500)

882 Printing/Creative Services 55,514 64,058 60,000 - (4,058)

883 Instructional Television 45,034 33,045 33,045 - -

885 Postal Services 68,148 55,661 4,000 65,000 (51,661)

934 Information Technology 730,555 384,774 700,000 400,000 315,226

936 Division Of Operations 1,156,368 871,868 870,000 - (1,868)

937 Support Services 9,718 15,000 15,000 - -

938 LISD Construction Department 17,779 15,000 13,000 - (2,000)

943 LISD Police Department 157,459 250,000 75,000 35,000 (175,000)

$3,825,340 $3,801,071 $3,588,158 $2,283,200 ($212,913)

LOCATION

83

SUBSTITUTES

2005-06 2006-07 2006-07 Over/ 2007-08 2008-09Actual Budget Actual (Under) Budget Budget Variance

HIGH SCHOOLS001 Martin High School 212,203$ 148,500$ 232,183$ 83,683$ 173,400$ 165,574$ (7,826)$ 002 Nixon High School 207,219 160,600 205,846 45,246 186,150 147,154 (38,996) 003 Cigarroa H. School 155,430 130,900 149,912 19,012 146,625 108,011 (38,614)

574,851 440,000 587,941 147,941 506,175 420,739 (85,436)

MIDDLE SCHOOLS041 Christen Middle School 135,181 108,900 125,630 16,730 131,325 91,242 (40,083) 042 Lamar Middle School 124,965 106,700 110,477 3,777 122,400 79,646 (42,754) 043 Cigarroa Middle School 155,480 104,500 155,855 51,355 123,675 115,268 (8,407) 044 Memorial Middle School 89,878 57,200 84,557 27,357 65,025 60,552 (4,473)

505,503 377,300 476,519 99,219 442,425 346,709 (95,716)

ELEMENTARY SCHOOLS101 Bruni Elementary School 93,059 44,000 88,344 44,344 60,350 61,129 779 102 Buenos Aires Elementary 78,070 40,700 65,150 24,450 56,800 45,728 (11,072) 104 Daiches Elementary 64,260 38,500 74,828 36,328 51,475 50,191 (1,284) 105 Farias Elementary 109,088 53,900 98,598 44,698 79,875 67,512 (12,363) 106 Heights Elementary 31,195 20,900 30,905 10,005 28,400 21,869 (6,531) 107 K. Tarver Elementary 106,701 46,200 83,710 37,510 63,900 49,587 (14,313) 108 Leyendecker Elementary 78,612 44,000 50,498 6,498 62,125 36,139 (25,986) 109 Macdonell Elementary 70,170 44,000 56,360 12,360 62,125 39,119 (23,006) 110 Milton Elementary 84,988 53,900 103,591 49,691 83,425 72,452 (10,973) 111 A. Pierce Elementary 83,553 56,100 97,030 40,930 81,650 65,485 (16,165) 112 Ryan Elementary 77,521 57,200 74,095 16,895 83,425 51,378 (32,047) 115 Santa Maria Elementary 83,348 45,100 98,673 53,573 67,450 68,745 1,295 116 Santo Nino Elementary 77,993 53,900 83,220 29,320 81,650 59,092 (22,558) 119 D. D. Hachar Elementary 40,346 36,300 74,951 38,651 49,700 52,699 2,999 120 J. C. Martin Elementary 85,463 42,900 78,498 35,598 62,125 52,934 (9,191) 121 H. B. Zachry Elementary 110,552 46,200 109,121 62,921 65,675 75,779 10,104 122 J. Kawas Elementary 66,245 42,900 81,971 39,071 62,125 58,470 (3,655) 123 Dovalina Elementary 75,633 42,900 77,967 35,067 56,800 53,659 (3,141) 124 H. Ligarde Elementary 74,628 45,100 80,568 35,468 65,675 52,501 (13,174) 125 Sanchez/Ochoa Elementary 65,866 51,700 89,205 37,505 74,550 61,864 (12,686)

1,557,289 906,400 1,597,282 690,882 1,299,300 1,096,333 (202,967)

OTHER DEPARTMENTS006 Pregnancy,Ed.,& Parentin 22,913 6,000 23,498 17,498 21,100 - (21,100) 004 VMT Magnet School 21,471 30,800 27,291 (3,509) 21,000 20,510 (490) 007 F.S. Lara Academy 2,395 26,400 - (26,400) 10,000 9,000 (1,000) 008 Early College High School - 27,315 35,000 1,686 (33,314) 870 District Wide - 13,100 6,473 (6,628) - 105,023 105,023

Total 2,684,423$ 1,800,000$ 2,746,319$ 919,004$ 2,335,000$ 2,000,000$ (335,000)$

Location

84

COPIER - CAMPUSES

2005-06 2006-07 2006-07 Over/ 2007-08 2008-09Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 43,827$ 36,577$ 76,150$ 39,573$ 44,758$ 18,361$ (18,216)$ 002 Nixon High School 44,517 39,881 1,564 (38,317) 47,282 31,107 (8,774) 003 Cigarroa High School 43,664 31,305 42,553 11,248 37,960 23,563 (7,742) 004 V.M.T. Magnet School 4,242 10,314 4,115 (6,199) 5,000 6,451 (3,863)

Total High Schools 136,250 118,077 124,381 6,304 135,000 79,482 (38,595)

041 Christen Middle School 29,651 27,428 34,296 6,868 28,475 20,829 (6,599) 042 Lamar Middle School 20,977 25,651 18,225 (7,426) 26,416 7,777 (17,874) 043 Cigarroa Middle School 36,287 27,982 31,687 3,705 28,040 15,859 (12,123) 044 Memorial Middle School 15,756 16,445 14,899 (1,546) 17,069 7,777 (8,668)

Total Middle Schools 102,670 97,506 99,106 1,600 100,000 52,242 (45,264)

101 Bruni Elementary 15,656 13,064 13,938 874 13,338 9,389 (3,675) 102 Buenos Aires Elementary 11,443 11,918 10,642 (1,276) 11,422 7,777 (4,141) 104 Daiches Elementary 12,209 10,142 12,990 2,848 10,938 10,657 515 105 Farias Elementary 18,429 17,018 19,614 2,596 17,318 10,657 (6,361) 106 Heights Elementary 10,488 5,501 4,292 (1,209) 5,357 2,449 (3,052) 107 K. Tarver Elementary 9,595 12,988 9,490 (3,498) 12,426 6,509 (6,479) 108 Leyendecker Elementary 12,570 12,491 9,732 (2,759) 9,338 6,509 (5,982) 109 Macdonell Elementary 13,506 12,491 15,064 2,573 12,761 11,002 (1,489) 110 Milton Elementary 21,635 16,904 16,821 (83) 16,109 11,837 (5,067) 111 A. Pierce Elementary 14,437 16,846 14,098 (2,748) 16,444 6,941 (9,905) 112 Ryan Elementary 14,587 17,362 15,075 (2,287) 16,872 9,389 (7,973) 115 Santa Maria Elementary 8,979 12,549 7,694 (4,855) 12,891 9,389 (3,160) 116 Santo Niño Elementary 13,760 15,777 13,345 (2,432) 15,402 9,389 (6,388) 119 D. D. Hachar Elementary 6,195 10,047 4,990 (5,057) 9,766 4,061 (5,986) 120 J. C. Martin Elementary 11,635 12,816 8,342 (4,474) 12,222 5,674 (7,142) 121 H. B. Zachry Elementary 16,299 13,962 16,467 2,505 12,928 8,195 (5,767) 122 J. Kawas Elementary 12,318 12,797 11,039 (1,758) 12,538 7,777 (5,020) 123 Dovalina Elementary 9,754 11,766 9,121 (2,645) 11,868 6,941 (4,825) 124 H. Ligarde Elementary 11,732 14,230 14,912 682 13,654 12,269 (1,961) 125 Sanchez/Ochoa Elementary 15,020 16,101 14,778 (1,323) 16,408 12,269 (3,832)

Total Elementary Schools 260,248 266,770 242,443 (24,327) 260,000 169,080 (97,690)

Total Campuses 499,168$ 482,353$ 465,930$ (16,423)$ 495,000$ 300,804$ (181,549)$

85

COPIER - DEPARTMENTS

2005-06 2006-07 2006-07 Over/ 2007-08 2008-09Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School - CTE 723$ 1,000$ 387$ (613)$ 1,000$ 1,613$ 613$ 002 Nixon High School - CTE 691 1,000 636 (364) 1,000 1,613 613 003 Cigarroa High School - CTE - 1,000 - (1,000) 1,000 1,613 613 007 F.S. Lara Academy 4,036 3,541 3,591 50 4,000 2,449 (1,551) 701 Superintendent's Office 990 3,667 1,651 (2,016) 1,457 2,209 752 703 Tax Office 372 524 306 (218) 454 1,613 1,159 726 Risk Management Dept. 205 620 470 (150) 250 1,613 1,363 727 Financial Management 7,703 6,747 6,980 233 9,395 4,418 (4,977) 728 Human Resources 5,800 5,266 5,700 434 7,075 4,543 (2,532) 729 Procurement Department - - - - - 3,512 3,512 730 Communication Department 3,029 3,924 3,057 (867) 3,694 2,449 (1,245) 731 Safety & Occupational Health Dept. 363 674 420 (254) 442 2,449 2,007 732 Student Services 576 641 815 174 703 1,613 910 733 Internal Auditor 277 381 131 (250) 338 1,613 1,275 735 Hearings Officer (395) 1,024 321 (703) 450 1,613 1,163 736 Fixed Assets & Custodial Services 214 431 586 155 261 1,613 1,352 737 Textbooks & Records Management 278 908 131 (777) 339 1,613 1,274 809 Project TEAMS 13 - - - - - - 811 Instructional Technology 1,881 3,056 628 (2,428) 2,295 2,209 (86) 835 Curriculum & Instruction 6,280 15,400 13,077 (2,323) 7,659 10,166 2,507 838 CATE 287 150 415 265 351 1,613 1,262 846 Testing & Assesment 287 150 - (150) 351 3,225 2,874 870 District Wide - - 1,106 1,106 - 137,287 137,287 873 Crime Stoppers 1,989 100 143 43 2,425 - (2,425) 874 Guidance and Counseling 438 719 120 (599) 534 2,449 1,915 876 Health Services 802 1,181 377 (804) 979 3,226 2,247 877 Pupil Transportation 1,391 1,760 1,950 190 1,697 1,613 (84) 878 Athletic Department 659 604 623 19 804 1,613 809 879 Special Education 4,533 5,451 2,006 (3,445) 5,528 3,226 (2,302) 882 Printing/Creative Services 59,987 50,000 53,157 3,157 50,000 54,921 4,921 883 Instructional Television 419 195 97 (99) 511 1,613 1,102 934 Information Technology 934 1,621 813 (808) 1,139 3,822 2,683 936 Division of Operations 1,363 1,541 1,932 391 1,663 5,434 3,771 943 LISD Police Department 211 200 46 (154) 257 3,226 2,969

Total Departments 106,336 113,476 101,674 (11,802) 108,051 273,802 165,751

Total Campuses and Departments 605,504$ 595,829$ 567,604$ (28,225)$ 603,051$ 574,606$ (15,798)$

86

TELEPHONE

2005-06 2006-07 2006-07 Over/ 2007-08 2008-09Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 13,544$ 12,168$ 11,769$ (399)$ 14,320$ 15,425$ 1,105$ 002 Nixon High School 18,603 23,397 20,893 (2,504) 19,670 21,890 2,220 003 Cigarroa High School 14,872 19,024 18,672 (352) 15,724 21,563 5,839 004 V.M.T. Magnet School 6,016 6,969 6,238 (731) 6,361 6,535 174 007 F.S. Lara Academy 4,918 10,847 5,740 (5,107) 5,042 6,014 972 041 Christen Middle School 6,408 8,048 1,890 (6,158) 6,775 6,000 (775) 042 Lamar Middle School 6,933 6,869 2,603 (4,266) 7,330 6,000 (1,330) 043 Cigarroa Middle School 7,808 6,850 7,722 872 8,256 6,500 (1,756) 044 Memorial Middle School 2,831 5,523 2,807 (2,716) 2,993 5,000 2,007 101 Bruni Elementary 1,904 1,727 1,923 196 2,013 2,015 2 102 Buenos Aires Elementary 3,459 4,583 2,823 (1,760) 3,657 2,957 (700) 104 Daiches Elementary 3,861 3,166 1,080 (2,086) 4,082 2,000 (2,082) 105 Farias Elementary 3,575 3,363 2,847 (516) 3,779 2,982 (797) 106 Heights Elementary 2,951 3,295 2,882 (413) 3,121 3,020 (101) 107 K. Tarver Elementary 2,531 6,686 2,177 (4,509) 2,676 2,281 (395) 108 Leyendecker Elementary 5,585 5,765 5,679 (87) 5,905 3,800 (2,105) 109 Macdonell Elementary 2,249 3,641 1,765 (1,876) 2,378 2,000 (378) 110 Milton Elementary 997 3,106 1,531 (1,575) 1,554 2,000 446 111 A. Pierce Elementary 6,428 12,729 13,931 1,202 6,796 3,800 (2,996) 112 Ryan Elementary 4,962 4,940 2,082 (2,858) 5,246 2,481 (2,765) 115 Santa Maria Elementary 2,626 3,006 1,888 (1,118) 2,777 2,200 (577) 116 Santo Nino Elementary 1,963 3,841 2,021 (1,820) 2,075 2,118 43 119 D. D. Hachar Elementary 3,902 4,296 4,472 176 4,125 3,800 (325) 120 J. C. Martin Elementary 2,745 2,802 2,702 (100) 2,902 3,131 229 121 H. B. Zachry Elementary 2,546 3,800 2,669 (1,131) 2,692 2,796 104 122 J. Kawas Elementary 2,091 3,189 2,245 (944) 2,210 2,352 142 123 Dovalina Elementary 3,006 3,710 3,188 (522) 3,178 3,340 162 124 H. Ligarde Elementary 1,860 3,637 1,885 (1,752) 1,967 2,500 533 125 Sanchez/Ochoa Elementary 5,616 4,870 5,044 174 5,938 3,500 (2,438) 870 District Wide (Departments) 540,234 419,653 571,164 151,511 540,458 550,000 8,841

Total 687,026$ 605,500$ 714,331$ 108,831$ 696,000$ 700,000$ 3,299$

87

ELECTRICITY

2005-06 2006-07 2006-07 Over/ 2007-08 2008-09Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 260,356$ 259,354$ 223,628$ (35,726)$ 355,195$ 380,000$ 24,805$ 002 Nixon High School 339,615 287,386 439,056 151,670 463,325 458,507 (4,818) 003 Cigarroa High School 536,072 302,643 711,283 408,640 731,345 730,000 (1,344) 004 VMT Magnet School 51,711 71,524 63,028 (8,496) 70,548 70,575 27 007 F.S. Lara Academy 5,181 5,751 18,417 12,666 7,069 20,623 13,554 041 Christen Middle School 192,902 153,216 329,204 175,988 263,170 338,628 75,459 042 Lamar Middle School 230,901 157,964 293,468 135,504 315,010 308,613 (6,397) 044 Memorial Middle School 162,133 133,778 240,461 106,683 221,193 269,258 48,065 101 Bruni Elementary School 83,960 103,740 124,523 20,783 114,544 115,435 891 102 Don Jose Gallego Elementary 33,939 39,607 66,251 26,644 96,301 101,185 4,884 104 Daiches Elementary 100,123 37,261 86,317 49,056 136,594 99,654 (36,940) 105 Farias Elementary 103,762 78,875 136,394 57,519 141,559 142,728 1,169 106 Heights Elementary 3,375 25,862 54,869 29,007 54,604 82,439 27,835 107 K. Tarver Elementary 39,434 57,992 108,449 50,457 53,798 80,436 26,638 108 Leyendecker Elementary 38,556 37,246 28,592 (8,654) 52,600 103,016 50,416 109 Macdonell Elementary 79,434 115,386 130,537 15,151 108,369 116,580 8,211 110 Milton Elementary 115,678 102,871 302,584 199,713 157,816 150,000 (7,815) 111 A. Pierce Elementary 98,303 118,513 121,854 3,341 134,111 136,446 2,335 112 Ryan Elementary 135,735 34,876 131,395 96,519 185,179 147,130 (38,048) 115 Santa Maria Elementary 72,136 52,701 84,713 32,012 98,413 94,858 (3,555) 116 Santo Nino Elementary 109,771 92,940 145,959 53,019 149,757 150,439 681 119 D. D. Hachar Elementary 37,853 35,953 42,425 6,472 51,641 102,506 50,865 120 J. C. Martin Elementary 61,946 39,051 68,409 29,358 84,510 101,011 16,501 121 H. B. Zachry Elementary 80,026 58,232 104,065 45,833 109,177 116,528 7,351 122 J. Kawas Elementary 18,354 22,722 57,534 34,812 25,040 89,423 64,384 123 Dovalina Elementary 58,545 63,122 85,275 22,153 79,871 95,487 15,616 124 H. Ligarde Elementary 98,242 79,578 140,762 61,184 134,028 137,619 3,591 125 Sanchez/Ochoa Elementary 110,108 81,856 125,808 43,952 150,217 140,874 (9,342) 870 District-Wide (Departments) 223,576 150,000 290,055 140,055 455,017 470,000 14,983

3,481,727$ 2,800,000$ 4,755,316$ 1,955,316$ 5,000,000$ 5,350,000$ 350,000$

88

WATER

2005-06 2006-07 2006-07 Over/ 2007-08 2008-09Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 47,618$ 37,535$ 40,931$ 3,396$ 46,603$ 44,918$ (1,685)$ 002 Nixon High School 18,651 16,807 37,573 20,766 18,253 41,233 22,980 003 Cigarroa High School 39,594 33,969 40,663 6,694 38,749 44,624 5,875 004 VMT Magnet School 7,617 5,962 10,007 4,045 7,455 10,982 3,527 007 F.S. Lara Academy 4,188 4,868 5,833 965 4,098 6,401 2,303 041 Christen Middle School 51,295 58,614 27,101 (31,513) 50,200 29,741 (20,459) 042 Lamar Middle School 7,381 7,446 12,104 4,658 7,223 13,284 6,061 044 Memorial Middle School 15,425 25,294 9,994 (15,300) 15,096 10,968 (4,128) 101 Bruni Elementary School 5,691 7,366 6,044 (1,322) 5,570 6,633 1,063 102 Buenos Aires Elementary 7,128 3,791 5,209 1,418 6,976 5,716 (1,260) 104 Daiches Elementary 9,337 8,380 6,301 (2,079) 9,138 6,915 (2,223) 105 Farias Elementary 6,095 6,778 6,580 (198) 5,965 7,221 1,256 106 Heights Elementary 920 3,161 1,982 (1,180) 901 2,175 1,274 107 K. Tarver Elementary 5,332 13,172 4,487 (8,685) 5,219 4,924 (295) 108 Leyendecker Elementary 11,158 13,613 5,595 (8,018) 10,920 6,140 (4,780) 109 Macdonell Elementary 4,911 8,507 3,153 (5,354) 4,807 4,460 (347) 110 Milton Elementary 13,537 13,045 19,358 6,313 13,248 13,243 (5) 111 A. Pierce Elementary 9,326 4,548 10,111 5,563 9,127 11,096 1,969 112 Ryan Elementary 21,270 11,139 6,975 (4,164) 20,817 7,654 (13,163) 115 Santa Maria Elementary 2,511 5,157 3,325 (1,832) 2,457 3,649 1,192 116 Santo Nino Elementary 17,318 9,013 15,062 6,049 16,949 16,529 (420) 119 D. D. Hachar Elementary 4,547 5,626 2,012 (3,614) 4,450 4,208 (242) 120 J. C. Martin Elementary 8,445 7,510 5,167 (2,343) 8,265 5,670 (2,595) 121 H. B. Zachry Elementary 10,234 10,599 11,691 1,092 10,016 10,829 813 122 J. Kawas Elementary 13,121 12,382 17,235 4,853 12,841 13,914 1,073 123 Dovalina Elementary 6,072 3,951 6,184 2,233 5,942 6,786 844 124 H. Ligarde Elementary 9,350 6,746 10,774 4,028 9,150 11,823 2,673 125 Sanchez/Ochoa Elementary 13,776 12,021 10,138 (1,883) 13,483 11,126 (2,357) 870 District-Wide (Departments) 36,870 28,000 22,908 (5,092) 36,082 37,138 1,056

Total 408,719$ 385,000$ 364,496$ (20,504)$ 400,000$ 400,000$ -$

89

SANITATION

2005-06 2006-07 2006-07 Over/ 2007-08 2008-09Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 6,897$ 9,339$ 6,420$ (2,919)$ 6,594$ 10,221$ 3,627$ 002 Nixon High School 8,393 8,787 8,787 - 8,787 9,226 439 003 Cigarroa High School 10,716 17,973 10,922 (7,051) 10,922 11,468 546 007 F.S. Lara Academy 1,517 2,007 1,488 (519) 1,488 1,562 74 041 Christen Middle School 4,371 12,084 3,297 (8,787) 3,297 6,759 3,462 042 Lamar Middle School 3,482 5,679 3,297 (2,382) 3,297 3,462 165 043 Cigarroa Middle School 5,497 5,127 5,127 - 5,127 5,383 256 044 Memorial Middle School 3,482 6,042 3,325 (2,717) 3,409 3,462 53 101 Bruni Elementary School 3,471 6,042 3,297 (2,745) 3,297 3,462 165 102 Buenos Aires Elementary 3,508 5,490 3,325 (2,165) 3,409 3,462 53 104 Daiches Elementary 2,532 5,127 2,515 (2,612) 2,914 2,501 (413) 105 Farias Elementary 2,499 5,127 2,382 (2,745) 2,382 2,501 119 106 Heights Elementary 3,517 3,297 3,297 - 3,297 3,462 165 107 K. Tarver Elementary 3,508 6,042 3,297 (2,745) 3,297 3,462 165 108 Leyendecker Elementary 2,532 5,127 2,410 (2,717) 2,494 2,501 7 109 Macdonell Elementary 3,471 6,042 3,325 (2,717) 3,409 3,462 53 110 Milton Elementary 3,517 5,127 3,297 (1,830) 3,297 3,462 165 111 A. Pierce Elementary 2,527 5,127 2,382 (2,745) 2,382 2,501 119 112 Ryan Elementary 2,752 8,424 2,410 (6,014) 2,494 2,501 7 115 Santa Maria Elementary 3,471 6,042 3,297 (2,745) 3,297 3,462 165 116 Santo Nino Elementary 2,532 5,127 2,410 (2,717) 2,494 2,501 7 119 D. D. Hachar Elementary 3,517 3,297 3,297 - 3,409 3,462 53 120 J. C. Martin Elementary 2,532 5,127 2,382 (2,745) 2,382 2,501 119 121 H. B. Zachry Elementary 3,517 6,042 3,297 (2,745) 3,297 3,462 165 122 J. Kawas Elementary 2,532 5,127 2,382 (2,745) 2,382 2,501 119 123 Dovalina Elementary 3,517 6,042 3,297 (2,745) 3,297 3,462 165 124 H. Ligarde Elementary 3,517 5,304 3,297 (2,007) 3,297 3,462 165 125 Sanchez/Ochoa Elementary 5,064 7,509 4,764 (2,745) 4,764 5,002 238 870 District Wide 21,534 23,544 19,903 (3,641) 25,723 21,365 (2,179)

Total 129,924$ 201,171$ 122,925$ (78,246)$ 129,935$ 136,000$ 8,244$

90

GAS

2005-06 2006-07 2006-07 Over/ 2007-08 2008-09Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 5,133$ 8,000$ 3,988$ (4,012)$ 5,700$ 4,700$ (1,000)$ 002 Nixon High School 3,448 3,100 3,291 191 3,750 3,750 - 003 Dr. L Cigarroa H. School 7,511 4,500 6,798 2,298 8,200 9,200 1,000 041 Christen Middle School 503 1,400 299 (1,101) 650 650 - 042 Lamar Middle School 1,342 2,000 1,455 (545) 1,500 1,500 - 044 Memorial Middle School - - - - - - - 107 K. Tarver Elementary - - - - - - - 870 District Wide 178 1,000 74 (926) 200 200 -

18,116$ 20,000$ 15,904$ (4,096)$ 20,000$ 20,000$ -$

91

SAFETY SUPPLIES

2005-06 2006-07 2006-07 Over/ 2007-08 2008-09Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School -$ 1,000$ -$ (1,000)$ 1,500$ 1,500$ -$ 002 Nixon High School - 1,000 - (1,000) 1,500 1,500 - 003 Cigarroa High School 297 1,000 989 (11) 1,500 1,500 - 004 V.M.T. Magnet School 994 1,000 1,000 - 1,500 1,500 - 041 Christen Middle School 995 1,000 1,000 - 1,500 1,500 - 042 Lamar Middle School 280 1,000 787 (213) 1,500 1,500 - 043 Cigarroa Middle School 960 1,000 362 (638) 1,500 1,500 - 044 Memorial Middle School 444 1,000 2,107 1,107 1,500 1,500 - 101 Bruni Elementary School 516 500 498 (2) 1,000 1,000 - 102 Buenos Aires Elementary 497 500 495 (5) 1,000 1,000 - 104 Daiches Elementary - 500 425 (75) 1,000 1,000 - 105 Farias Elementary 493 500 446 (54) 1,000 1,000 - 106 Heights Elementary 499 500 478 (22) 1,000 1,000 - 107 K. Tarver Elementary 500 500 521 21 1,000 1,000 - 108 Leyendecker Elementary 128 500 500 (0) 1,000 1,000 - 109 Macdonell Elementary 310 500 69 (431) 1,000 1,000 - 110 Milton Elementary 479 500 334 (166) 1,000 1,000 - 111 A. Pierce Elementary 500 500 494 (6) 1,000 1,000 - 112 Ryan Elementary 660 500 490 (10) 1,000 1,000 - 115 Santa Maria Elementary 493 500 239 (261) 1,000 1,000 - 116 Santo Nino Elementary 496 500 495 (5) 1,000 1,000 - 119 D. D. Hachar Elementary 473 500 - (500) 1,000 1,000 - 120 J. C. Martin Elementary 500 500 497 (3) 1,000 1,000 - 121 H. B. Zachry Elementary 454 500 480 (20) 1,000 1,000 - 122 J. Kawas Elementary 614 500 486 (14) 1,000 1,000 - 123 Dovalina Elementary - 500 377 (123) 1,000 1,000 - 124 H. Ligarde Elementary - 500 495 (5) 1,000 1,000 - 125 Sanchez/Ochoa Elementary 499 500 165 (335) 1,000 1,000 -

Total 12,081$ 18,000$ 14,228$ (3,772)$ 32,000$ 32,000$ -$

92

JANITORIAL SUPPLIES

Square 2005-06 2006-07 2006-07 Over/ 2007-08 2008-09Location Ft. * Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 273,397 22,700$ 19,595$ 25,328$ 5,733$ 20,046$ 20,035$ (11)$ 002 Nixon High School 319,697 27,841 23,431 23,429 (2) 24,302 23,428 (874) 003 Cigarroa High School 245,668 16,226 18,974 21,973 2,999 19,556 18,003 (1,553) 004 VMT Magnet School 89,147 7,744 5,000 4,975 (25) 7,096 6,533 (563) 007 F.S. Lara Academy 35,958 7,024 7,000 6,998 (2) 7,000 7,000 - 008 Early College High School 13,912 - - - - - 3,000 3,000

Total High Schools 977,779 81,536 74,000 82,704 8,704 78,000 78,000 -

041 Christen Middle School 201,947 13,840 15,935 15,933 (2) 15,878 19,156 3,278 042 Lamar Middle School 148,167 16,389 14,763 14,762 (1) 14,710 14,054 (656) 043 Cigarroa Middle School 191,201 14,566 17,521 17,509 (12) 19,681 18,136 (1,545) 044 Memorial Middle School 133,400 17,328 13,781 13,905 124 13,731 12,654 (1,077)

Total Middle Schools 674,715 62,123 62,000 62,109 109 64,000 64,000 -

101 Bruni Elementary School 81,576 7,617 11,784 11,703 (81) 9,950 9,422 (528) 102 Buenos Aires Elementary 92,305 5,920 5,501 6,765 1,264 11,466 10,661 (805) 104 Daiches Elementary 80,786 10,138 6,159 14,758 8,599 9,854 9,330 (524) 105 Farias Elementary 87,180 9,499 12,189 11,677 (512) 10,634 10,069 (565) 106 Heights Elementary 68,000 3,129 3,538 5,806 2,268 9,392 7,854 (1,538) 107 K. Tarver Elementary 73,100 8,121 10,559 10,559 (0) 8,916 8,443 (473) 108 Leyendecker Elementary 99,255 8,480 6,757 6,752 (5) 4,870 11,461 6,591 109 Macdonell Elementary 78,571 8,464 11,350 10,422 (928) 9,584 9,075 (509) 110 Milton Elementary 85,897 10,706 12,408 12,111 (297) 10,477 9,921 (556) 111 A. Pierce Elementary 94,609 9,284 12,800 14,168 1,368 11,540 10,927 (613) 112 Ryan Elementary 93,456 11,434 12,001 11,997 (4) 11,399 10,794 (605) 115 Santa Maria Elementary 76,615 6,053 11,067 11,067 (0) 9,345 8,849 (496) 116 Santo Nino Elementary 92,078 9,399 13,070 12,689 (381) 11,231 10,635 (596) 119 D. D. Hachar Elementary 88,214 4,453 6,547 6,592 45 10,133 10,188 55 120 J. C. Martin Elementary 94,964 12,116 8,862 12,576 3,714 7,483 10,968 3,485 121 H. B. Zachry Elementary 70,635 9,002 10,203 10,202 (1) 8,616 8,158 (458) 122 J. Kawas Elementary 72,810 9,287 10,518 12,017 1,499 8,881 8,409 (472) 123 Dovalina Elementary 55,454 7,250 7,636 7,636 (0) 6,764 6,405 (359) 124 H. Ligarde Elementary 75,471 9,454 10,902 18,258 7,356 9,206 8,717 (489) 125 Sanchez/Ochoa Elementary 84,104 14,217 12,149 14,340 2,191 10,259 9,714 (545)

Total Elementary Schools 1,645,080 174,025 196,000 222,097 26,097 190,000 190,000 -

870 District-Wide (Departments) 27,270 28,000 61,219 33,219 30,000 30,000 -

Total 344,954$ 360,000$ 428,129$ 68,129$ 362,000$ 362,000$ -$

* Campus Square Footage provided by Fixed Assets & Custodial Services Department.

93

JANITORIAL DUST/WET MOP

Square 2005-06 2006-07 2006-07 Over/ 2007-08 2008-09Location Ft. * Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 273,397 4,836$ 3,710$ 4,266$ 556$ 5,176$ 6,239$ 1,063$ 002 Nixon High School 319,697 7,761 5,313 7,383 2,070 6,275 7,295 1,020 003 Cigarroa High School 245,668 4,662 3,344 4,687 1,343 5,049 5,606 557 004 VMT Magnet School 89,147 2,664 2,069 2,438 369 2,250 2,610 360 007 F.S. Lara Academy 35,958 1,648 1,246 1,673 427 1,250 1,450 200

963,867 21,572 15,682 20,447 4,765 20,000 23,200 3,200

041 Christen Middle School 201,947 3,456 2,542 3,662 1,120 2,977 4,166 1,189 042 Lamar Middle School 148,167 4,089 3,036 4,366 1,330 2,758 3,057 299 043 Cigarroa Middle School 191,201 2,747 2,101 2,360 259 3,690 3,945 255 044 Memorial Middle School 133,400 3,027 1,885 3,636 1,751 2,575 2,752 178

674,715 13,319 9,564 14,024 4,460 12,000 13,920 1,920

101 Bruni Elementary 81,576 3,669 2,235 3,377 1,142 2,252 2,473 222 102 Buenos Aires Elementary 92,305 1,628 1,192 1,590 398 2,595 2,799 204 104 Daiches Elementary 80,786 1,530 1,294 2,097 803 2,230 2,449 219 105 Farias Elementary 87,180 3,230 2,436 3,389 953 2,407 2,643 237 106 Heights Elementary 68,000 1,288 992 1,294 302 2,126 2,062 (64) 107 K. Tarver Elementary 73,100 3,871 1,939 4,231 2,292 2,018 2,216 199 108 Leyendecker Elementary 99,255 2,285 1,485 1,453 (32) 1,102 3,009 1,907 109 Macdonell Elementary 78,571 2,784 2,065 2,691 626 2,169 2,382 213 110 Milton Elementary 85,897 2,595 1,556 2,419 863 2,371 2,604 233 111 A. Pierce Elementary 94,609 3,733 2,399 3,720 1,321 2,612 2,869 257 112 Ryan Elementary 93,456 2,609 1,991 3,482 1,491 2,580 2,834 254 115 Santa Maria Elementary 76,615 1,306 884 2,074 1,190 2,115 2,323 208 116 Santo Nino Elementary 92,078 3,149 1,509 3,512 2,003 2,542 2,792 250 119 D. D. Hachar Elementary 88,214 1,959 1,222 1,831 609 2,293 2,675 381 120 J. C. Martin Elementary 94,964 1,541 1,009 1,467 458 1,694 2,879 1,186 121 H. B. Zachry Elementary 70,635 2,539 1,957 2,415 458 1,950 2,142 192 122 J. Kawas Elementary 72,810 3,781 2,594 3,570 976 2,010 2,208 198 123 Dovalina Elementary 55,454 2,905 2,445 2,686 241 1,531 1,681 151 124 H. Ligarde Elementary 75,471 2,178 1,772 1,979 207 2,083 2,288 205 125 Sanchez/Ochoa Elementary 84,104 2,462 1,778 2,253 475 2,322 2,550 228

1,645,080 51,042 34,754 51,530 16,776 43,000 49,880 6,880

870 District-Wide (Departments) 6,241 14,500 25,160 10,660 10,000 11,600 1,600

Total 92,174$ 74,500$ 111,161$ 36,661$ 85,000$ 98,600$ 13,600$

94

REGIONAL ED. SERVICES

2005-06 2006-07 2006-07 Over/ 2007-08 2008-09Location Actual Budget Actual (Under) Budget Budget Variance

001 Martin High School 951$ 2,000$ 1,772$ (228)$ 2,000$ 2,000$ -$ 002 Nixon High School 951 2,000 1,702 (298) 2,000 2,000 - 003 Cigarroa High School 951 2,000 1,702 (298) 2,000 2,000 - 007 F.S. Lara Academy 951 1,000 851 (149) 1,000 1,000 - 041 Christen Middle School 951 1,500 1,276 (224) 1,500 1,500 - 042 Lamar Middle School 951 1,500 1,276 (224) 1,500 1,500 - 043 Cigarroa Middle School 951 1,500 1,276 (224) 1,500 1,500 - 044 Memorial Middle School 951 1,500 1,276 (224) 1,500 1,500 - 101 Bruni Elementary School 951 1,000 851 (149) 1,000 1,000 - 102 Buenos Aires Elementary 951 1,000 851 (149) 1,000 1,000 - 104 Daiches Elementary 951 1,000 851 (149) 1,000 1,000 - 105 Farias Elementary 951 1,000 851 (149) 1,000 1,000 - 106 Heights Elementary 951 1,000 851 (149) 1,000 1,000 - 107 K. Tarver Elementary 951 1,000 851 (149) 1,000 1,000 - 108 Leyendecker Elementary 951 1,000 851 (149) 1,000 1,000 - 109 Macdonell Elementary 951 1,000 851 (149) 1,000 1,000 - 110 Milton Elementary 951 1,000 851 (149) 1,000 1,000 - 111 A. Pierce Elementary 951 1,000 851 (149) 1,000 1,000 - 112 Ryan Elementary 951 1,000 851 (149) 1,000 1,000 - 115 Santa Maria Elementary 951 1,000 851 (149) 1,000 1,000 - 116 Santo Nino Elementary 951 1,000 851 (149) 1,000 1,000 - 119 D. D. Hachar Elementary 951 1,000 851 (149) 1,000 1,000 - 120 J. C. Martin Elementary 951 1,000 851 (149) 1,000 1,000 - 121 H. B. Zachry Elementary 951 1,000 851 (149) 1,000 1,000 - 122 J. Kawas Elementary 951 1,000 851 (149) 1,000 1,000 - 123 Dovalina Elementary 951 1,000 851 (149) 1,000 1,000 - 124 H. Ligarde Elementary 1,902 1,000 851 (149) 1,000 1,000 - 125 Sanchez/Ochoa Elementary - 1,000 851 (149) 1,000 1,000 -

Total 26,623$ 33,000$ 28,148$ (4,852)$ 33,000$ 33,000$ -$

95

2008-2009 CAMPUS/DEPARTMENT IMPROVEMENT PLAN BUDGET CHECKLIST

Place a checkmark in the first column, when it is completed and in the second column, site the page number as evidence in. Was the Campus Improvement Plan and the Needs Assessment used in setting up the

Budget amounts? If so, was the Budget amounts incorporated in the Campus Improvement Plan and the Needs Assessment?

When completing the budgets for the following programs, did the campus follow the guidelines written by the directors in the Budget Instructional Manual in order to appropriate the funds? Explain: Y/N Reasons Gifted & Talented Career & Technology Services to Stud. w/Dis. (Special Ed) Accelerated Education (State Comp) State Bilingual Title I

Does the Special Revenue amount key-punched in the budget program (ex. Title I, IDEA B Formula, etc.) balance to the Distribution Report on the Budget Instructional Manual? If not, why? In the Special Revenue funds, is the payroll allocation less than 80% as recommended by the District? If not, why?

Does the Title I Uses Form amounts tie to the amounts keypunched in the Budget Module?

Has Human Resources reviewed the staffing formulas with the Campus/Department?

If so, is the Campus/Department recommending additional staff and have they identified a funding source that is available within any of their budgets?

96

2008-2009 BUDGET PACKAGE CHECKLIST The Budget Package due to the Finance Department on April 11th for Departments and April 18th for Campuses,

includes the following (before the package is submitted all the following must be completed):

Revised hard copy of the Mission, Goals, & Objectives; Capital Outlay Justification; and performance measures. Electronic submission of the Mission, Goals, & Objectives and Performance Measures Special Populations FTE’s Forecast (Directors ONLY) Print out of the Budgets for all funds that were keypunched into the system. Does the Capital Outlay Justification amounts tie to the detail item descriptions? Does the amount key-punched in the budget system tie to the Capital Outlay Justification Form? Does the Title I Fund Uses form comply with the 80% maximum use for payroll and does it tie to the grants keypunched in the Budget System? Is the Campus/Department Improvement Plan included? Is the Needs Assessment included? If any personnel changes are incorporated in the budget, is a position action form included? Is the Request for Additional Funding attached with a detailed explanation for the request? Was the Request for Additional Funding submitted electronically?

97

MISSION, GOALS, AND OBJECTIVES • Mission A Mission Statement should

be: (1) A one-sentence, clear, concise statement that says who the department is, what it does, for whom and where, (2) It should be easily understood by a twelve-year-old, and (3) It can be recited by memory even under stress. Also, a good mission statement is inspiring, exciting, clear, true, and appealing.

• Campus/Department

Description In narrative form, describe

the assigned functions, services, and activities of the campus/department.

• Campus/Department

Goals (limited to 3 only) Indicate what the

campus/department would like to achieve over a period of time. Goals are long-term and general in nature.

• Campus/Department’s

Objectives (limited to 3 only)

Indicate specifically what the campus/department would like to achieve in FY 2008-09 to contribute o the campus/department’s goals. Objectives are short-term oriented and specific, measurable statements of the desired immediate or direct outcomes of the campus/department. Remember that your objectives should support your goals (i.e., the accomplishment of objectives leads to the overall accomplishment of goals).

• District’s Goals Indicate which of the Superintendent Priority Goal(s) the campus/department supports. The

relationship of unit goals to the overall goals of the District should be apparent.

THIS FORM WILL BE SUBMITTED ELECTRONICALLY

98

PERFORMANCE EVALUATION

The performance evaluation section should include performance measures that focus on results and accomplishments (e.g., output measures, efficiency and effectiveness measures) rather than inputs (e.g., dollars spent). The measures should be related to the mission, goals, and objectives of each campus/department. Each administrator is allowed flexibility to develop individual performance evaluation methods.

THIS FORM WILL BE SUBMITTED ELECTRONICALLY

99

REQUEST FOR ADDITIONAL FUNDS

Background: Under a Research Based View Model of Business Organizations, Campuses and Departments have the opportunity to request for additional funding for specific needs as identified in the Comprehensive Needs Assessment conducted by each campus and department. Needs Assessment Instructions: All campuses and departments are expected to implement a Research Based View Model for each of their respective entities. This model includes the development of a Comprehensive Needs Assessment from the perspectives of the overall organization. That is, each principal and director must determine the needs that will be required to ascertain that the expected outcomes are to be achieved and to forecast the resources needed. At the heart of such model are the following attributes: Under the Organization attribute, it is necessary that the principal and director assess its internal capabilities such as: (1) Structure Capabilities and (2) Systems and Processes Under the Environment attribute, it is necessary that the principal and director assess its external and internal environmental variables such as: (1) Culture and (2) Resources Under the Strategies attribute, it is necessary that the principal and director assess its strategies such as Outcomes It should be noted that this model will require that every program, department, and campus, be assessed under each of three attributes. A form that can be used to conduct needs assessment is attached. Principals must adhere to the Instructional Department Needs Assessment Form, but can utilize the attached form to assist them. Form Instructions: Once the Comprehensive Needs Assessment is conducted and your campus and or department has identified the areas of need, utilize the following tool to request additional funds beyond the budget allocation. It should be noted that in making any new request(s), you must be able to:

• Support your request through proven research, methods, and data. • Must be learner centered • Must be collaborative and inclusive of reform based approaches • Identify specific outcomes that are attainable, realistic, rigorous, and value building

Complete all parts of the following for each area of need. During April 28 – May 30, 2008, when the Budget Review Committee visits the campuses/departments in regards to their budgets, they will also review the requests for additional funding. Each request will be discussed and approved based upon funding availability.

Vision, Goals, & Outcomes

Organization Environment

Strategies

100

REQUEST FOR ADDITIONAL FUNDS

THIS FORM WILL BE SUBMITTED ELECTRONICALLY

101

CAPITAL OUTLAY JUSTIFICATION FORM

Priority Goal # Qty. Estimated Cost1 -$ 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 -

10 -

Total: -$

Fund Func. Obj. Sub Org. Year Prog. Local Amount199 11 6644 00 999 9 11 000 -$ 199 11 6645 00 999 9 11 000 - 199 11 6646 00 999 9 11 000 - 199 11 6647 00 999 9 11 000 -

- - - - - -

Total: -$

Justification

Enter Campus/Department Number & Name Here!

Enter Justification Here!

Description

Other Equipment

DescriptionFurnitureComputer EquipmentA/V Equipment

This form is available at http://www.laredoisd.org/departments/finance/fogfy0708.htm #52.

102

TRAVEL JUSTIFICATION FORM

Position Goal # Estimated Cost-$ - - - -

Total: -$ (1)

Position Goal # Estimated Cost-$ - - - -

Total: -$ (1)

Description Fund Func. Obj. Sub Org. Year Prog. Local AmountIn-State Travel XXX XX 6411 00 XXX 9 XX 000 -$ Out-of-State Travel XXX XX 5411 01 XXX 9 XX 000 -

- - -

Total: -$ (1)

Is this Staff Development included in the Campus Improvement Plan?

Notes: Check Eligibility Criteria on the Financial Guidelines at www.laredoisd.org(1) In-State and Out-of-State Travel should equal to line items on the budget module

Enter YES or NOJUSTIFICATION

-$

IN-STATE TRAVEL

OUT-OF-STATE TRAVEL

Destination

# of Persons Unit Cost-

- -$

Destination

Enter Campus/Department Number & Name Here!

Enter Justification Here!

# of Persons Unit Cost

This form is available at http://www.laredoisd.org/departments/finance/fogfy0708.htm #56.

103

FUND USES

DESCRIPTION AMOUNT PERCENTAGEDirect Instruction -$ #DIV/0!Parental Involvement - #DIV/0!Staff Development - #DIV/0!Support Personnel (ex. Teacher Aide) - #DIV/0!Technology - #DIV/0!Tutorial - #DIV/0!Other (Provide Justification) - #DIV/0!

Total -$ #DIV/0!

*This form may be used For Title I, State Compensatory, Bilingual, Special Education, Gifted & Talented, etc.

CEIC Campus Chair / Date SBDM Budget Chair / Date

Administrator's Name Administrator's Signature / Date

Enter Justification Here!

Enter Campus/Department Number & Name Here!

Enter Fund or Program Here

JUSTIFICATION

This form is available at http://www.laredoisd.org/departments/finance/fogfy0708.htm #5.

104

ADMINISTRATIVE REGULATION STAFF-PUPIL RATIOS

These staff – pupil ratios will be used as the basic guidelines for staffing schools in the Laredo Independent School District. The staffing (budget) committee may approve individual exceptions to these rules when it is deemed in the best interest of the district. Reduction of staff required upon application of these ratios will be accomplished through attrition or redistribution, as opposed to actual rifts, unless a financial emergency exists.

ELEMENTARY SCHOOLS: Principal 1 per campus

Funding Source: Regular Assistant Principal 1 for every 800

1 additional for over 801* Funding Source: Regular

Librarian

1 per campus Funding Source: Regular

Library Aide 1 per campus Funding Source: State Compensatory

Secretary

1 per campus Funding Source: Regular

Attendance Clerk

1 per campus Funding Source: Regular

Campus Clerk

1 per campus Funding Source: St. Comp., Bil. & Title I

Teacher Aides 1 full time for every Pr-K & Kinder Funding Source: St. Comp., Bil., Title I& PreK Grant (If appropriate funding available)

Membership 1-499 500-849 850-999 1,000-1,249 1,250-1,499 1,500 + Counselor Funding Source: ½ Regular-½ St. Comp.

0.5 1.0 1.5 2 2.5 3

Teachers Pre-K(3) Pre-K(4) 5th

1 to 25

Teachers K-4th 1 to 22 Music Teacher 650 to 1

(Maximum of 1 per campus with half units allocated as needed)

Physical Education Teacher 200 to 1- 1:1 PE teacher 1:2 PE teacher aide

Nurses 1,000 to 1 (Districtwide) Local funds will provide for ratio Additional nurses will be funded by Title I

*Note: Final decision on additional Asst. will be done on PEIMS snap shot date.

105

ELEMENTARY (Continued) Title I Positions Limited to 80% of campus

Title I budget. If teacher aides are hired they must be assigned to pre-k on a 1 to 1 ratio before other grade levels are served- includes salary and fringe benefits.

State Compensatory/ Bilingual Positions

Limited to 80% of campus state compensatory budget includes salary and fringe benefits

MIDDLE SCHOOLS

Membership 1- 249

250- 499

500- 749

750- 999

1,000- 1,249

1,250- 1,525

1,525+

Counselor 0.5 1 1 2 2.5 3 A* Middle Schools will allocate secretaries, clerks, and receptionists at a ratio of 185:1

A* - One position for every 250 above 1,500

Principal 1 per campus Funding Source: Regular

Assistant Principal 3 per campus * Funding Source : Regular

*Due to low enrollment Memorial Middle will only have 2 assistants

Librarian 1 per campus Funding Source: Regular

Library Clerk 1 per campus Funding Source : State Comp

Secretary to Principal 1 per campus Funding Source: Regular

Registrar 1 per campus Funding Source: Regular

Bookkeeper 1 per campus Funding Source: Regular

PBX 1 per campus Funding Source: Regular

Teacher

18 minimum and 30 maximum (The total school staffing will be based on a 25:1 ratio)

Nurses 1,000 to 1 (Districtwide) Local funds will provide for ratio Additional nurses will be funded by Title I

Title I Positions Limited to 80% of campus Title I budget

State Compensatory/ Bilingual Positions

Limited to 80% of campus compensatory budget includes salary benefits

*Additional personnel as deemed appropriate in consultation with the Superintendent or designee based on campus and district needs.

106

HIGH SCHOOLS

Membership 1- 249

250- 499

500- 749

750- 999

1,000- 1,249

1,250- 1,499

1500+

Asst. Prin. 0 0.5 1 1.5 2 2.5 A* Counselors 1 1 1.5 2 2.5 3 A* High Schools will be allocated secretaries, clerks, and receptionists at a ratio of 170:1

A* - One position for every 250 above 1,500.

Principal 1 per campus Funding Source: Regular

Librarian 2 per campus* Funding Source: Regular

Library Aide 2 per campus* Funding Source: State Comp

*Exception: Cigarroa library Complex will share library services for School year 2004-05

Secretary to Principal 1 per campus Funding Source: Regular

Registrar 1 per campus Funding Source: Regular

Bookkeeper 1 per campus Funding Source: Regular

PBX 1 per campus Funding Source: Regular

Teacher 18 minimum and 35 maximum (The total school staffing will be based on a 25:1 ratio.)

Nurses 1,000 to 1 (Districtwide) Local funds will provide for ratio Additional nurses will be funded by Title I

Title I Positions Limited to 80% of campus Title I budget.

State Compensatory/ Bilingual Positions

Limited to 80% of campus Compensatory budget- Includes salary/benefits

**Additional personnel as deemed appropriate in consultation with the Superintendent or designee based on campus and district needs.

107

SPECIAL EDUCATION

Unit / Service Ratio*** Additional Staff E

lem

enta

ry

Resource (3 – 8 per period) Content Mastery (6- 10 per period) In-Class Support (not more than 8 per period)

22 : 1* (3 - 8 per period)

34, 56, 78, 90, 112

Resource (10 – 18 per period) Content Mastery (6 – 10 per period) In-Class Support (not more than 8 per period)

22 : 1* (10 - 18 per period)

34, 56, 78, 90, 112, 134, 156, 178, 200, 222, 244,

266, 288, 310

Seco

ndar

y

High Schools: Vocational Adjustment Class Teacher Job Coaches (Aides)

250 : 1 100 : 1

300

180, 250

Auditory Impaired 4 : 1** 5, 9, 13

Preschool Program for Students with Disabilities (PPCD)

3 : 1** 4, 8, 12

Autism 2 : 1** 3, 6, 8, 10

Emotionally Disturbed 4 : 1** 5, 9, 13

Mental Retardation 4 : 1** 5, 9, 13 Se

lf-C

onta

ined

Uni

ts

All

Lev

els

Mental Retardation (Severe) 2 : 1** 3, 6, 8, 10

* Denotes FTEs which may be addressed through Teacher (1.0); Teacher Aides (0.5); Tutors (0.25) ** Denotes number of adults assigned *** Ratios are not applicable to coordination list counts **** Additional staff may be added to provide appropriate instructional arrangements when individual circumstances warrant or by ARD recommendation

(Ratios reflect total Special Education Student Counts unless otherwise specified)

Service Ratio Additional Staff

Diagnosticians Diagnostician Clerks

180 : 1 260 : 1

Special Education Supervisors (1,000 – 1,249) : 1

Dis

tric

twid

e A

ll L

evel

s

Speech Pathology Team: 1 Speech Pathologist (with CCCs) & 2 Speech team members --either Therapy Assistants (Bachelor’s level) and/or Interns (Master’s level)

125 : 1*

108

Occupational Therapist Team: 1 Registered Occupational Therapist & 1 Certified Occupational Therapy Assistant

1,250 : 1

Physical Therapy Team: 1 Physical Therapist & 3 Physical Therapy Assistants

1,000 : 1 Counselors / Social Workers 250 : 1

Adaptive Physical Education Team: 1 APE Teacher & 1 APE Teacher Aide

900 : 1

Visual Impairment Teachers 1,200 : 1

Itinerant Auditory Impairment Teachers 15 : 1**

Homebound Teachers 500 : 1

Assistive Technology Coordinator 1 per district

Behavior Intervention Specialists 900 : 1

Child Find Coordinator 1 per district

* Reflects Speech Therapy Student Count ** Reflects Itinerant Auditory Impairment Caseload Count

CAREER AND TECHNOLOGY

High School

Category

Recommended Enrollment Ratio

Notes

Agricultural Science 15-25 12-18

Regular Courses Laboratory Courses

Family & Consumer Sciences

15-25 10-15

Regular Courses Laboratory Course

Business Education 15-25 15-20 10-15

Regular Courses Laboratory Courses Career Preparation

109

CAREER AND TECHNOLOGY CONTINUED

Health Science Technology 15-25 10-15

Regular Courses Clinical Rotation

Marketing Education 15-20 10-15

Regular Courses Career Preparation

Trade & Industrial (Pre-Employment Labs)

15-25 12-18 10-15

Regular Courses Laboratory Courses Career Preparation

Cooperative Education/ Career Preparation

15-25 Career Preparation

Middle School

Category

Recommended Enrollment Ratio

Notes

Business Education 10-15 Family & Consumer Sciences

10-15

Career Investigation 15-25 Trade & Industrial 10-15

CTED Classes may have fewer enrollments due to the nature of the student’s disabilities.

DYSLEXIA TEACHERS 15 TO 1 MAGNET SCHOOLS The staffing committee will confer with the supervising high school principal and administration department to determine appropriate staffing levels for magnet schools. STAFFING COMMITTEE A staffing committee will be appointed annually by the Superintendent. This committee will review staffing guidelines to ensure they meet local needs and comply with applicable laws and policy. This group will also review and approve campus staffing proposals in accordance with this administrative regulation. OTHER CONSIDERATIONS: The use of a regular classroom for a class size reduction program will require authorization by the Administrative Assistant for Administration. All teacher aides will be funded with campus allocations. Teacher aides beyond what is authorized by this regulation will require the approval of the Superintendent or his designee.

110

111

112

113

ESTIMATED COMMODITY PRICES FOR BUDGET PURPOSES ONLY

Object Code

Product Description Estimated price range

6644

Lateral Filing Cabinets

30”W. 4 drawer (with lock). Ref: HON 500 series No. 574L.

$352.50

6644

Vertical File Cabinet

Baked enamel finish over rust-inhibiting phosphate pre-treatment. 4 drawer letter size with lock. Ref: HON 474P.

$194.58

6644

Student Chair and Desk Combo

Frame finish: chrome.Hard plastic seat and back colors: Navy blue, Sandstone, Burgundy, Red, Teal, Mocha Brown and Gunmetal. Hard plastic writing surface: sandstone. Ref: Virco No. 3400 LABR. Size: 14-1/2” x 20” x 28” top

$118.57

6644

STUDENT DESK

Open-front box and a high-pressure laminate writing surface. Virco's model 785 desks. Model 3785 units feature a Martest 21™ hard plastic writing surface. 785MBB units are equipped with a metal book box. Chrome lower legs. Available in Char Black with Medium Oak, Grey Nebula or Sandstone (model 3785). Size: 18” x 24”

$34.47 (785 Model) $36.51 (785MBB Model) 75.50 (3758 Model)

6644

Mobile Tables

Virco Model ST1729-12-12 Features a sturdy 5/8" thick top with a high-pressure laminate surface and backing sheet that helps seal out moisture to prevent warping. A specially designed torsion bar lets you fold and unfold the table quickly and smoothly. High-impact ABS plastic stools are securely attached to their columns by means of an inset washer, a hex bolt and an aircraft lock nut. Frame finish: chrome. Laminates: Medium Oak or Grey Nebula. Seat colors: Navy blue, Burgundy, Gunmetal, Teal, Mocha brown, Black, Red and Yellow. 17” x 29” x 12’ x 12 stools

$1059.99

114

Object Code

Product Description Estimated price range

6644

Stack chairs

Vibrant preschool colors are available in 12", 14", 16" and 18" seat heights. These units feature Navy Blue, Red, Teal or Yellow shells with matching powder coat frames Ref: Virco No. 9000

$21.92 (12-14”) $24.44 (16”) $26.22 (18”)

6644

Secretarial Chair

Finish: Frame Colors (black, light gray, taupe) and Seating Fabrics Comfort controls: Pneumatic, Back height, Swivel, Posture lock and Multi-task Models available: Task and Cantilever-base guest Arms: T-arms (optional upholstery), adjustable height (optional upholstery), all-adjustable Engineering and construction: Multi-layer foam padding for all day comfort and five-star base with dual-wheel, hooded casters Ref: HON Model No. 7901/7906

$136.60

6644

Upholstered Stack Chairs

2” seat, 1” back. Leveling glides with built-in stack bumper. Nylon colors: burgundy, black, gray, blue, navy, brown haze, teal and hunter green. Vinyl colors: tan, brown, burgundy, navy, gray and black. Metal finishes: black, sand or gray powder paint or Chrome. Ref: Royal Series No. 3200.

$41.76 VIRCO

6644

Teacher’s Steel Desk

Single Pedestal Desk with center drawer and chrome legs. Drawers: box/file. Size: 48”w x 30”d x 29-1/2”h. Laminate tops available in: Natural Maple, Henna Cherry, Medium Oak, Mahogany, Walnut, Black, Light Gray and Charcoal. Ref: HON Model No. 84251

$274.48

6644

Steel Bookcases

5 shelf. 34-1/2”w x 12-5/8”d x 71”h. Colors available are: Natural Maple, Henna Cherry, Medium Oak, Mahogany, Walnut, Light Gray, Charcoal, White, Gray, Graphite, Beige, Cloud, Blue and Blush. Ref: HON Model No. S72ABC

$138.18

6646 CD/Cassette Recorder/AM-FM

True 10W RMS. Variable speed cassette and CD players. 6 headphone jacks. Microphone input. Built-in microphone. Line input and output. Balance control for channel isolation. CD digital counter and 2X cassette counter. 20 programmable tracks with LCD display. Remote control for CD operation. Ref: Califone No. 2455AV

189.00

115

Radio

Object Code

Product Description Estimated price range

6646

Karaoke System

Top load CD and CD+Graphics Players. Double cassette player with pitch control. Video output for connection to TV. 2-digit LED CD+G track indicator. Audio input/output. 2 microphone inputs. Mic volume control. Mic echo control. Tone control. Music/vocal balance control. Automatic Vocal Changer. Built-in speaker system (with external speaker jack). 8W mono RMS. Includes demo disc, cassette tape and microphone. Ref: SMG-301

$ 180.00

6646

Overhead Projector

2500 lumens. 130 hour lamp life (1 lamp included). Thermostat and automatic lamp interlock. 10” x 10” projection stage. Closed head design. Lighweight frame. Closed doublet lens. Ref: 3M No. 1720.

119.75

6646

Cassette Recorder/Player

Cue and review. Pause. 2X counter. Full auto stop. Built-in electret microphone. Inputs for optional remote stop/start mic. Battery and AC operated. High impact ABS or vinyl-covered wood. 3-wire grounded AC cord. 7 headphone jacks. Tone control. Ref: Califone No. 3432AV

65.00

6646

Listening Center

Includes 8 headphones and a jack box with volume controls. Durable, polyethylene case. Connect to any audio/video source with a headphone/speaker jack. Ref: Califone No. 1218AVP-01

72.00

6646

Adjustable Cart

Adjusts to 26”, 30”, 34”, 38”, 42”. 3 shelves. All steel welded construction. Die pressed shelves. 4” casters (2 locking). 2-outlet electrical assembly. Ref: Bretford No. A2642E

109.00

116

DESCRIPTION COST Advance Automatic Rider Floor Burnisher Machine. Model Advolution 2710 complete w/extra heavy duty batteries/charger, 27 – 30 in burnishing paths, disk type, 2000 rpm minimum. #ADG (56422004) EQUAL IS ACCEPTABLE BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$9,936.90 ea.

Advance Automatic Walk Behind Floor Burnisher Machine. Model Whirlamatic VS 20 complete w/extra heavy duty batteries/charger. 20-21 in burnishing path, disk type, minimum 1500 rpm. #W238 (56393795) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$4,734.63 ea.

Advance Whirlamatic 20 Plus Burnisher, high speed 1500 rpm, 1.5 hp, 20 in burnishing path, gas shock at rear base of handle, 75 ft. safety colored power cord. Kent Select Gloss E (56183030) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$1,373.76 ea.

Advance Automatic Rider Scrubber Machine. Model Advenger 2400 complete w/extra heavy duty batteries/charger. 24/30 in scrubbing path and disk type, 30 gallons capacity on solution and recovery tanks. #ADV 2400D (56314446) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$8,182.92 ea.

117

ESTIMATED COMMODITY PRICES FOR BUDGET PURPOSES ONLY

DESCRIPTION COST Advance Automatic Walk Behind Scrubber Machine. Model BA 5321D, complete w/ extra heavy duty batteries/charger. 19 – 22 in cleaning widths, 12 – 16 gallons capacity on solution and recovery tanks. #AD20DG (56317328) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$4,058.16 ea.

Advance Pacesetter 20 TS two speed floor machine. Brush size 20”, 1.5 HP, 180-320 rpm, safety activation s/w. #20TS (01440A) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$813.10 ea.

Advance Back Pack Vacuum XP 9.9 pounds, 3.1 liter bag, 1284 watts motor, dual HEPA H 13 exhaust filter, 50 FT safety colored power cord. #BPVAC -(9055601010) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$390.03 ea.

Advance Hydro Dry Blower, totally enclosed 3 speed motor, 25 ft safety colored power cord, 0.5 – 1.5 hp motor. #CARDRY (5611500) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$228.62 ea.

118

ESTIMATED COMMODITY PRICES FOR BUDGET PURPOSES ONLY

DESCRIPTION COST Advance AWD-320, Wet/Dry Vacuum with 30” Air Scoop, 20 gallons tank, dust bags, upholstery and crevice tools, HEPA filters. #AW0320 (56600459) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$561.07

Advance Aqua Clean 12 ST, 5/8 gallons solution tank, 4/6 gallons recovery tank, 1.2/ 1.5 hp vacuum motor, ¼ /1/3 hp brush motor, 85/117 water lift, 0.43/0.7 gpm flow rate, 25 ft safety colored power cord. Kent Klenzor 16 gl. (56265004 N/S) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$1,457.02 ea.

Advance Aqua Clean 16 ST, 5/8 gallons solution tank, 4/6 gallons recovery tank, 1.2/ 1.5 hp vacuum motor, ¼ /1/3 hp brush motor, 85/117 water lift, 0.43/0.7 gpm flow rate, 25 ft safety colored power cord. #AC16N/S (5615000) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$1,563.37ea.

Advance Reel Cleaner Touchless Cleaning Machine, minimum 25 gallons solution tank, minimum 22 gallons recovery tank, minimum 300 psi pressure washer application flow, minimum 30 ft solution hose length, minimum 40 ft recovery hose length, 13 ft minimum blower hose. #REELCLN (56108050) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$2,878.66 ea.

119

ESTIMATED COMMODITY PRICES FOR BUDGET PURPOSES ONLY

DESCRIPTION GULF COAST PAPER COMPANY

Advance Carpe Twin 16XP, 120/60 Hz, 50W vacuum motor, 115V/900W 8.4 amps, 4000 rpm brush speed, HEPA filters, 21” to 60” built in hose and 18 in wand, 40 ft safety colored power cord. #CT16 (56323777) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$908.80 ea.

Advance Carpe Twin 14, 1 HP 115/60 Hz, 750 W vacuum motor, 5000 rpm brush speed, 15V/920W 8.4 amps, HEPA filters, 40 ft safety colored power cord. #CT14 (56704200) EQUAL IS ACCEPTABLE, BUT BRAND AND MODEL SPECIFICATIONS MUST BE SPECIFIED.

$428.46 ea.

120

DELL QUOTATION

QUOTE #: 409238048 Customer #: 78549905 Contract #: 9914735

Quote Date: 1/16/08 Date: 1/16/08 2:58:29 PM Customer Name: LAREDO ISD

TOTAL QUOTE AMOUNT: $1,005.33 Product Subtotal: $1,005.33

Tax: $0.00 Shipping & Handling: $0.00

Shipping Method: Ground Total Number of System Groups: 1 GROUP: 1 QUANTITY: 1 SYSTEM PRICE: $1,005.33 GROUP TOTAL: $1,005.33

Base Unit: Dell 3400MP Projector (221-9411) Service: Type 11 Contract-Projector Ad vance Exchange 1Yr Limited Warranty. Lamp Limited Warranty is

90Days from original in (970-5670) Service: Type 11 Contract - Projector Advance Exchange 2 Year LimitedWarranty Coverage. (970-0042) Service: Dell Hardware Warranty, Initial Year (984-0897) Service: Dell Hardware Warranty, Extended Year(s) (984-0898)

SALES REP: Roy Bennight PHONE: 1-512-728-9534 Email Address: roy_bennight@dell.com Phone Ext:

For your convenience, your sales representative, quote number and customer number have been

included to provide you with faster service when you are ready to place your order. Orders may be faxed to the attention of your sales representative to 1-866-607-6911. You may also place your order

online at http://www.dell.com/qto.

Unless you have a separate agreement with Dell, the terms and conditions found at http://ftpbox.us.dell.com/slg/resellers/resellertcs.htm shall govern the sale and resale of the

Products and Services referenced in this quotation.

Prices and tax rates are valid in the U.S. only and are subject to change.

**Sales/use tax is a destination charge, i.e. based on the "ship to" address on your purchase order. Please indicate your taxability status on your PO. If exempt, please fax exemption certificate to

Dell Tax Department at 1-888-863-8778, referencing your customer number. If you have any questions regarding tax please call 800-433-9019 or email Tax_Department@dell.com.**

All product and pricing information is based on latest information available. Subject to change

without notice or obligation.

LCD panels in Dell products contain mercury, please dispose properly. Please contact Dell Financial Services' Asset Recovery Services group for EPA compliant disposal

options at US_Dell_ARS_Requests@dell.com. Minimum quantities may apply. Shipments to California: For certain products, a State Environmental Fee of up to $10 per item may be

applied to your invoice as early as Jan 1, 2005. Prices in your cart do not reflect this fee. More Info: Refer to URL www.dell.com/environmentalfee.

121

DELL QUOTATION

QUOTE #: 409238390 Customer #: 78549905 Contract #: 9914735

Quote Date: 1/16/08 Date: 1/16/08 2:58:28 PM Customer Name: LAREDO ISD

TOTAL QUOTE AMOUNT: $952.72 Product Subtotal: $952.72

Tax: $0.00 Shipping & Handling: $0.00

Shipping Method: Ground Total Number of System Groups: 1 GROUP: 1 QUANTITY: 1 SYSTEM PRICE: $952.72 GROUP TOTAL: $952.72

Base Unit: Dell 2400MP DLP Projector (222-1451) Service: Type 11 Contract-Projector Ad vance Exchange 1Yr Limited Warranty.

Lamp Limited Warranty is 90Days from original in (970-1820) Service: Type 11 Contract - Projector Advance Exchange 2 Year LimitedWarranty

Coverage. (970-0112) Service: Dell Hardware Warranty, Initial Year (985-1517) Service: Dell Hardware Warranty, Extended Year(s) (985-1528)

SALES REP: Roy Bennight PHONE: 1-512-728-9534

Email Address: roy_bennight@dell.com Phone Ext:

For your convenience, your sales representative, quote number and customer number have been

included to provide you with faster service when you are ready to place your order. Orders may be faxed to the attention of your sales representative to 1-866-607-6911. You may also place your order

online at http://www.dell.com/qto.

Unless you have a separate agreement with Dell, the terms and conditions found at http://ftpbox.us.dell.com/slg/resellers/resellertcs.htm shall govern the sale and resale of the

Products and Services referenced in this quotation.

Prices and tax rates are valid in the U.S. only and are subject to change.

**Sales/use tax is a destination charge, i.e. based on the "ship to" address on your purchase order. Please indicate your taxability status on your PO. If exempt, please fax exemption certificate to

Dell Tax Department at 1-888-863-8778, referencing your customer number. If you have any questions regarding tax please call 800-433-9019 or email Tax_Department@dell.com.**

All product and pricing information is based on latest information available. Subject to change

without notice or obligation.

LCD panels in Dell products contain mercury, please dispose properly. Please contact Dell Financial Services' Asset Recovery Services group for EPA compliant disposal

options at US_Dell_ARS_Requests@dell.com. Minimum quantities may apply. Shipments to California: For certain products, a State Environmental Fee of up to $10 per item may be

applied to your invoice as early as Jan 1, 2005. Prices in your cart do not reflect this fee. More Info: Refer to URL www.dell.com/environmentalfee.

122

DELL QUOTATION

QUOTE #: 409239539 Customer #: 78549905 Contract #: 9914735

Quote Date: 1/16/08 Date: 1/16/08 2:58:30 PM Customer Name: LAREDO ISD

TOTAL QUOTE AMOUNT: $1,101.59 Product Subtotal: $1,101.59

Tax: $0.00 Shipping & Handling: $0.00

Shipping Method: Ground Total Number of System Groups: 0

SOFTWARE & ACCESSORIES

Product Quantity Unit Price Total Bretford Laptop Storage Cart LAP24EFR-GM - notebook storage cart (A0332131) 1 $1,101.59 $1,101.59

Number of S & A Items: 1 S&A Total Amount: $1,101.59

SALES REP: Roy Bennight PHONE: 1-512-728-9534

Email Address: roy_bennight@dell.com Phone Ext:

For your convenience, your sales representative, quote number and customer number have been included to provide you with faster service when you are ready to place your order. Orders may be

faxed to the attention of your sales representative to 1-866-607-6911. You may also place your order online at http://www.dell.com/qto.

Unless you have a separate agreement with Dell, the terms and conditions found at

http://ftpbox.us.dell.com/slg/resellers/resellertcs.htm shall govern the sale and resale of the Products and Services referenced in this quotation.

Prices and tax rates are valid in the U.S. only and are subject to change.

**Sales/use tax is a destination charge, i.e. based on the "ship to" address on your purchase order.

Please indicate your taxability status on your PO. If exempt, please fax exemption certificate to Dell Tax Department at 1-888-863-8778, referencing your customer number.

If you have any questions regarding tax please call 800-433-9019 or email Tax_Department@dell.com.**

All product and pricing information is based on latest information available. Subject to change without notice or obligation.

LCD panels in Dell products contain mercury, please dispose properly.

Please contact Dell Financial Services' Asset Recovery Services group for EPA compliant disposal options at US_Dell_ARS_Requests@dell.com. Minimum quantities may apply.

Shipments to California: For certain products, a State Environmental Fee of up to $10 per item may be

applied to your invoice as early as Jan 1, 2005. Prices in your cart do not reflect this fee. More Info: Refer to URL www.dell.com/environmentalfee.

123

DELL QUOTATION

QUOTE #: 409240526 Customer #: 78549905 Contract #: 9914735

Quote Date: 1/16/08 Date: 1/16/08 2:58:31 PM Customer Name: LAREDO ISD

TOTAL QUOTE AMOUNT: $1,000.61 Product Subtotal: $1,000.61

Tax: $0.00 Shipping & Handling: $0.00

Shipping Method: Ground Total Number of System Groups: 0

SOFTWARE & ACCESSORIES

Product Quantity Unit Price Total Bretford Laptop Storage Cart LAP18EFR-GM - notebook storage cart (A0287283) 1 $1,000.61 $1,000.61

Number of S & A Items: 1 S&A Total Amount: $1,000.61

SALES REP: Roy Bennight PHONE: 1-512-728-9534 Email Address: roy_bennight@dell.com Phone Ext:

For your convenience, your sales representative, quote number and customer number have been

included to provide you with faster service when you are ready to place your order. Orders may be faxed to the attention of your sales representative to 1-866-607-6911. You may also place your order

online at http://www.dell.com/qto.

Unless you have a separate agreement with Dell, the terms and conditions found at http://ftpbox.us.dell.com/slg/resellers/resellertcs.htm shall govern the sale and resale of the

Products and Services referenced in this quotation.

Prices and tax rates are valid in the U.S. only and are subject to change.

**Sales/use tax is a destination charge, i.e. based on the "ship to" address on your purchase order. Please indicate your taxability status on your PO. If exempt, please fax exemption certificate to

Dell Tax Department at 1-888-863-8778, referencing your customer number. If you have any questions regarding tax please call 800-433-9019 or email Tax_Department@dell.com.**

All product and pricing information is based on latest information available. Subject to change

without notice or obligation.

LCD panels in Dell products contain mercury, please dispose properly. Please contact Dell Financial Services' Asset Recovery Services group for EPA compliant disposal

options at US_Dell_ARS_Requests@dell.com. Minimum quantities may apply.

Shipments to California: For certain products, a State Environmental Fee of up to $10 per item may be applied to your invoice as early as Jan 1, 2005. Prices in your cart do not reflect this fee.

More Info: Refer to URL www.dell.com/environmentalfee.

124

DELL QUOTATION

QUOTE #: 409241111 Customer #: 78549905 Contract #: 9914735

Quote Date: 1/16/08 Date: 1/16/08 2:58:31 PM Customer Name: LAREDO ISD

TOTAL QUOTE AMOUNT: $179.00 Product Subtotal: $179.00

Tax: $0.00 Shipping & Handling: $0.00

Shipping Method: Ground Total Number of System Groups: 0

SOFTWARE & ACCESSORIES

Product Quantity Unit Price Total Dell 2400MP 2000 Hour Replacement Bulb (310-7578) 1 $179.00 $179.00

Number of S & A Items: 1 S&A Total Amount: $179.00

SALES REP: Roy Bennight PHONE: 1-512-728-9534

Email Address: roy_bennight@dell.com Phone Ext:

For your convenience, your sales representative, quote number and customer number have been included to provide you with faster service when you are ready to place your order. Orders may be

faxed to the attention of your sales representative to 1-866-607-6911. You may also place your order online at http://www.dell.com/qto.

Unless you have a separate agreement with Dell, the terms and conditions found at

http://ftpbox.us.dell.com/slg/resellers/resellertcs.htm shall govern the sale and resale of the Products and Services referenced in this quotation.

Prices and tax rates are valid in the U.S. only and are subject to change.

**Sales/use tax is a destination charge, i.e. based on the "ship to" address on your purchase order.

Please indicate your taxability status on your PO. If exempt, please fax exemption certificate to Dell Tax Department at 1-888-863-8778, referencing your customer number.

If you have any questions regarding tax please call 800-433-9019 or email Tax_Department@dell.com.**

All product and pricing information is based on latest information available. Subject to change without notice or obligation.

LCD panels in Dell products contain mercury, please dispose properly.

Please contact Dell Financial Services' Asset Recovery Services group for EPA compliant disposal options at US_Dell_ARS_Requests@dell.com. Minimum quantities may apply.

Shipments to California: For certain products, a State Environmental Fee of up to $10 per item may be

applied to your invoice as early as Jan 1, 2005. Prices in your cart do not reflect this fee. More Info: Refer to URL www.dell.com/environmentalfee.

125

DELL QUOTATION

QUOTE #: 409711767 Customer #: 78549905 Contract #: 9914735

Quote Date: 1/18/08 Date: 1/18/08 2:48:00 PM Customer Name: LAREDO ISD

TOTAL QUOTE AMOUNT: $3,362.47 Product Subtotal: $3,362.47

Tax: $0.00 Shipping & Handling: $0.00

Shipping Method: Ground Total Number of System Groups: 1 GROUP: 1 QUANTITY: 1 SYSTEM PRICE: $3,362.47 GROUP TOTAL: $3,362.47

Base Unit: Latitude XT, Core2 Duo U7600 1.20GHz ULV, 533Mhz, 2M L2 Cache, 12.1 WXGA DLV LCD (223-

2394) Memory: 2.0GB DDR2-667, SDRAM, 2 Dimms(1GB Integrated) Latitude XT (311-7719) Keyboard: Internal English Keyboard for Latitude XT Notebooks (310-9579) Video Card: ATI Integrated Graphics RadeonXpress X1250, Latitude XT (320-6133) Hard Drive: 120GB Hard Drive, 8MM, 5400RPMfor Latitude XT (341-6038) Floppy Disk Drive: External USB Floppy Drive for Dell Latitude 100L Notebook, Factory Tied (341-0677) Operating System: Vista Business, with media English, Latitude (420-6605) TBU: 45 Watt AC Adpater with 3 Power Cord, Latitude XT (310-9586) CD-ROM or DVD-ROM Drive: D/BAY plus 8X DVD+/-RW w/ Roxio Creator and CyberlinkPower DVD, for Latitude XT (313-5684) Processor Cable: Dell Wireless 1490 Dual Band WLAN (802.11a/g,54Mbps) Mini Card, Latitude XT (430-2603) Factory Installed Software: No Resource CD for Dell Optiplex,Precision and Latitude Systems (313-3673) Feature 6-Cell/42 WHr Primary Battery for Dell Latitude XT (312-0606) Feature Classic Leather Carrying Case for Dell Latitude D-Family Notebooks (310-7274) Service: Thank you for choosing 3yr Standard Plan (981-8737) Service: GOLD TECH Support,LAT,2YR EXT (REL), Dial 1-866-876-3355 for Support (987-1277) Service: CompleteCare Accidental DamageSvc, Lat, 3Yr , 1-800-624-9896 (980-1499) Service: Dell Hardware Warranty, Extended Year(s) (988-3578) Service: Type 3 Contract - Next Business Day Parts and Labor On-Site Response, 2YR Extended (983-

4562) Service: Dell Hardware Warranty, Initial Year (988-3577) Service: Type 3 Contract - Next Business Day Parts and Labor On-Site Response, Initial Year (984-0630) Service: GOLD TECH Support,LAT,INIT (REL), Dial 1-866-876-3355 for Support (987-1169) Misc: CFI,Fee Sku,Acoustic, Information,Load,Software, 3 year (365-1401) Misc: CFI,Information, Validator,Order Ready,Absolute,Factory Install (364-1191) Misc: CFI,Information,Boot Order, Hard drive,Floppy drive, Compact Diskette,Factory Install (364-7655) Misc: CFI,Integration,Fee, Services,Absoulte,Load,Factory Install (365-1245) You have chosen a Windows Vista Premium System (310-8758)

SALES REP: Roy Bennight PHONE: 1-512-728-9534 Email Address: roy_bennight@dell.com Phone Ext:

126

For your convenience, your sales representative, quote number and customer number have been included to provide you with faster service when you are ready to place your order. Orders may be

faxed to the attention of your sales representative to 1-866-607-6911. You may also place your order online at http://www.dell.com/qto.

Unless you have a separate agreement with Dell, the terms and conditions found at

http://ftpbox.us.dell.com/slg/resellers/resellertcs.htm shall govern the sale and resale of the Products and Services referenced in this quotation.

Prices and tax rates are valid in the U.S. only and are subject to change.

**Sales/use tax is a destination charge, i.e. based on the "ship to" address on your purchase order.

Please indicate your taxability status on your PO. If exempt, please fax exemption certificate to Dell Tax Department at 1-888-863-8778, referencing your customer number.

If you have any questions regarding tax please call 800-433-9019 or email Tax_Department@dell.com.**

All product and pricing information is based on latest information available. Subject to change without notice or obligation.

LCD panels in Dell products contain mercury, please dispose properly.

Please contact Dell Financial Services' Asset Recovery Services group for EPA compliant disposal options at US_Dell_ARS_Requests@dell.com. Minimum quantities may apply.

Shipments to California: For certain products, a State Environmental Fee of up to $10 per item may be

applied to your invoice as early as Jan 1, 2005. Prices in your cart do not reflect this fee. More Info: Refer to URL www.dell.com/environmentalfee.

127

DELL QUOTATION

QUOTE #: 409979102 Customer #: 78549905 Contract #: 9914735

Quote Date: 1/21/08 Date: 1/21/08 9:42:00 AM Customer Name: LAREDO ISD

TOTAL QUOTE AMOUNT: $2,979.48 Product Subtotal: $2,979.48

Tax: $0.00 Shipping & Handling: $0.00

Shipping Method: Ground Total Number of System Groups: 1 GROUP: 1 QUANTITY: 1 SYSTEM PRICE: $2,928.20 GROUP TOTAL: $2,928.20

Base Unit: Dell XPS M1730, Mobile Intel 2.4GHz, 4MB, 800 FSB Merom (223-1647) Processor: PERSONALIZATION SHIELD, LCD COLOR WING OPTION,GRAY (310-9525) Memory: 2GB, DDR2, 667MHz 2 Dimm for XPS M1730 (311-7446) Monitor: 17 UltraSharp TrueLife Wide screen WUXGA for XPS M1730 (320-5788) Video Card: NVIDIA SLI Dual GeForce 8700MGT with 512MB GDDR3 Memory (320-5790) Hard Drive: 80GB 7200RPM SATA Hard Drive for XPS M1730 (341-5178) Operating System: Microsoft Windows XP Professional Service Pack 2 English (420-4775) Operating System: Media Direct 3.3 (420-7100) Operating System: Thank you for choosing Dell (310-8617) Operating System: Image Restore (412-0689) Operating System: Windows Media Player 10 (420-4928) Operating System: Internet Search and Portal (420-5769) Operating System: Dell Owners Manual installed on your system,click on icon after system set-up to access (463-

2282) Operating System: Icon Consolidation Application (420-5924) Operating System: DELL SUPPORT CENTER 2.0 (420-7622) TBU: ADOBE ACROBAT READER 8.1 DIM/INSP (420-7468) CD-ROM or DVD-ROM Drive: 8X DVD+/-RW Drive (313-5591) CD-ROM or DVD-ROM Drive: Roxio Creator Basic (420-6464) Sound Card: Integrated High Definition Audio, Inspiron (313-4217) Processor Cable: Intel 3945 WLAN (802.11a/g) Mini Card (430-2580) Bundled Software: No Productivity Software requested (412-1397) Controller Option: Logitech Gaming LCD (320-5789) Factory Installed Software: No Virus Protection Requested (466-4789) Feature 85 WHr 9-cell Lithium Ion Primary Battery, for XPS M1730 (312-0603) Service: Warranty Support,2 Year Extended (960-3652) Service: Warranty Support,Initial Year (960-8710) Service: Dell Hardware Warranty PlusOnsite Service, Extended Year(s) (988-0348) Service: Type 3 Contract - Next Business Day Parts and Labor On-Site Response, 2YR Extended (983-

2582) Service: Dell Hardware Warranty PlusOnsite Service, Initial Year (988-0347) Service: Type 3 Contract - Next Business Day Parts and Labor On-Site Response, Initial Year (983-8500) Misc: No Internet Service Provider Requested (412-0148) You have chosen a Windows XP System (310-8624) Intel Centrino Core Duo Processor (310-9348)

128

SOFTWARE & ACCESSORIES

Product Quantity Unit Price Total Office Pro Plus 2007 All Lng A 79P-01195 (A0748495) 1 $51.28 $51.28

Number of S & A Items: 1 S&A Total Amount: $51.28

COMMENTS LALO SOLIS HSOLIS@LAREDOISD. ORG

SALES REP: Roy Bennight PHONE: 1-512-728-9534 Email Address: roy_bennight@dell.com Phone Ext:

For your convenience, your sales representative, quote number and customer number have been

included to provide you with faster service when you are ready to place your order. Orders may be faxed to the attention of your sales representative to 1-866-607-6911. You may also place your order

online at http://www.dell.com/qto.

Unless you have a separate agreement with Dell, the terms and conditions found at http://ftpbox.us.dell.com/slg/resellers/resellertcs.htm shall govern the sale and resale of the

Products and Services referenced in this quotation.

Prices and tax rates are valid in the U.S. only and are subject to change.

**Sales/use tax is a destination charge, i.e. based on the "ship to" address on your purchase order. Please indicate your taxability status on your PO. If exempt, please fax exemption certificate to

Dell Tax Department at 1-888-863-8778, referencing your customer number. If you have any questions regarding tax please call 800-433-9019 or email Tax_Department@dell.com.**

All product and pricing information is based on latest information available. Subject to change

without notice or obligation.

LCD panels in Dell products contain mercury, please dispose properly. Please contact Dell Financial Services' Asset Recovery Services group for EPA compliant disposal

options at US_Dell_ARS_Requests@dell.com. Minimum quantities may apply.

Shipments to California: For certain products, a State Environmental Fee of up to $10 per item may be applied to your invoice as early as Jan 1, 2005. Prices in your cart do not reflect this fee.

More Info: Refer to URL www.dell.com/environmentalfee.

129

PRINTER 1

QTY ITEM NUM8ER DESCRIPTON UNIT PRICE EXTENDEDPRICE

1 1073846 LEXMARK C534N 24/22PPM 8.5X14 505.00 505.00 Mfg#: LEX—34A0050

Contract: GOVERNMENT & EDUCATION PRICING

2 859961 LEXMARK RP C522 C524 TONER BLK 91.00 182.00 Mfg#: LXX—C5220KS Contract: GOVERNMENT & EDUCATION PRICING 2 859954 LEXMARK RP C522 C524 TONER CYAN 104.00 208.00 Mfg#: LXX-C5220CS Contract: GOVERNMENT & EDUCATION PRICING 2 859958 LEXMARK RP C522 C524 TONER YELLOW 104.00 208.00 Mfg#: LXX-C5220YS

Contract: GOVERNMENT & EDUCATION PRICING

2 859956 LEXMARK RP C522 C524 TONER MAGENTA 104.00 208.00 Mfg#: LXX—C5220M8 Contract: GOVERNMENT & EDUCATION PRICING SUBTOTAL 1311.00 FREIGHT .00 SALES TAX .00

TOTAL US Currency 1,311.00

BUY WITH CONFIDENCE. CDW IS A FORTUNE 500 COMPANY.

CDW Government, Inc. Please remit payment to; 230 North Milwaukee Ave. CDW Government Inc. Vernon Hills, IL 60061 75 Remittance Drive General Phone: 847-371-5000 Fax: 847—419—6200 Suite1515 Account Manager’s Direct Fax: 312-705-9422 Chicago, Il 6Oô75-1515

130

PRINTER 2

QTY ITEM NUMBER DESCRIPTION UNIT PRICE EXTENDED PRICE

1 794004 LEXMARK T640N 35PPM 8.5X14 628.00 628.00 Mfg#: LEX—20G0150

Contract: GOVERNMENT & EDUCATION PRICING

2 859961 LEXMARK RP T64X TONER BLK 112.00 112.00 Mfg#: LXX—640158A Contract: GOVERNMENT & EDUCATION PRICING

SUBTOTAL 740.00 FREIGHT .00 SALES TAX .00

TOTAL US Currency

740.00

BUY WITH CONFIDENCE. CDW IS A FORTUNE 500 COMPANY.

CDW Government, Inc. Please remit payment to; 230 North Milwaukee Ave. CDW Government Inc. Vernon Hills, IL 60061 75 Remittance Drive General Phone: 847-371-5000 Fax: 847—419—6200 Suite1515 Account Manager’s Direct Fax: 312-705-9422 Chicago, Il 6Oô75-1515

131

ASSORTED PRINTERS

QTY ITEM NUM8ER DESCRIPTON UNIT PRICE EXTENDED PRICE

1 978903 LEXMARK X342N 27PPM 8.5X14 391.99 391.99 Mfg#: LEX—20D0001

Contract: TCPN TX SOFTWARE AGREEMENT R4713

1 1213169 LEXMARK X502N CLR LSR MFP 31/8PPM 685.99 685.99 Mfg#: LEX—25C0210

Contract: TCPN TX SOFTWARE AGREEMENT R4713

1 1391352 LEXMARK X9575 AIO 256.11 256.11 Mfg#: LEX-14V1000

Contract: TCPN TX SOFTWARE AGREEMENT R4713

1 859958 LEXMARK X5075 AIO 24/17PPM 107.53 107.53 Mfg#: LEX-11N1500

Contract: TCPN TX SOFTWARE AGREEMENT R4713

SUBTOTAL 1441.62 FREIGHT .00 SALES TAX .00

TOTAL US Currency 1,441.62

BUY WITH CONFIDENCE. CDW IS A FORTUNE 500 COMPANY.

CDW Government, Inc. Please remit payment to; 230 North Milwaukee Ave. CDW Government Inc. Vernon Hills, IL 60061 75 Remittance Drive General Phone: 847-371-5000 Fax: 847—419—6200 Suite1515 Account Manager’s Direct Fax: 312-705-9422 Chicago, Il 6Oô75-1515