THE BIG PICTURE

The Budget Process is Year R

oundThe B

oard of Trustees monitors system

performance.

Financial Services performs budget review

s.

Cam

puses’ discretionary budget allocations due.

MA

YJU

N

Approval of salary and staffing

schedules. P

ublic Hearing and B

udget A

doption.

Denotes op

portunities for p

ublic p

articipation.

OC

T

Public hearing and adoption

of proposed tax rate. R

eceive HC

AD

certi�ed tax rolls.

AU

G

Budget im

plementation.

JUL

Ongoing C

abinet discussions of preliminary budget

and Budget discussions w

ith Board of Trustees.

WHERE DOES OUR FUNDING COME FROM?

HOW IS THE MONEY USED?

WHAT DO WE SPEND THE MONEY ON?

LOCAL Local revenues account for 31.0% of the income for the general fund. Approximately 98% of this revenue is derived from the collection of property taxes.

STATE This source of revenue makes up two thirds of general fund revenues that Spring ISD receives. The Texas Education Agency oversees state funding and distributes funds to all districts through numerous formulas, grants, allotments and programs.

FEDERAL Federal funds are very restrictive and can only be used for specifically designated programs. Federal funds are the smallest source of revenue for the district and account for 2.4% of the district’s budget.

MO

RE

RE

STR

ICTE

DLE

SS

RE

STR

ICTE

D

2.4%

66.6%

31.0%

CITIZEN’S GUIDE TO UNDERSTANDINGTHE BUDGET

63.5%Teaching and Teaching Support

Other Support Activities(example: plant maintenance and operations and security services)

14.0%

StudentSupport Services

10.3%

CentralAdministration

4.3%SchoolAdministration

7.9%

Salaries and Benefits

Of the total money spent on the different functions, 85.7% pays for salaries and benefits of approximately 5,000 employees.

85.7%

Non-personnel costs make up the remaining 14.3% of the budget and include costs required to keep our school buildings running, such as utilities and custodial services, supplies and materials, as well as the cost of transportation and equipment.

In a district with a $300 million general operating budget, the budget may seem hard to understand. But our budget is just like your budget at home. We use it for multiple purposes: to track income and spending, to help manage priorities, to plan for the future, and to measure financial performance. S

taffing Com

mittee m

eetings held. D

iscuss current staffing allocations and enrollm

ent.

JAN

Staffing allocation provided

to campuses.

MA

R

Cam

puses’ and Departm

ents’ zero-based budgets due to C

FO

. O

ne-on-one budget discussions.

FE

B

All of the Spring Independent School District’s budgeting decisions are tied to achieving the priorities established by the Spring ISD Board of Trustees and support the initiatives outlined in EVERY CHILD 2020, our five-year strategic plan.

We hope that this document explains in simple terms the complexities of the district’s budget process and gives you an idea of where our money comes from, what it pays for and how we use it. You will also find information as to why some funding must be used to pay for certain programs and why other funding sources are more flexible.

Other Expenses

The following information and explanation of revenues and expenses focuses on the $300 million general operating fund, which funds the daily operating expenses of the district.

June 2016

14.3%

THE BIG PICTURE

The Budget Process is Year R

oundThe B

oard of Trustees monitors system

performance.

Financial Services performs budget review

s.

Cam

puses’ discretionary budget allocations due.

MA

YJU

N

Approval of salary and staffing

schedules. P

ublic Hearing and B

udget A

doption.

Denotes op

portunities for p

ublic p

articipation.

OC

T

Public hearing and adoption

of proposed tax rate. R

eceive HC

AD

certi�ed tax rolls.

AU

G

Budget im

plementation.

JUL

Ongoing C

abinet discussions of preliminary budget

and Budget discussions w

ith Board of Trustees.

WHERE DOES OUR FUNDING COME FROM?

HOW IS THE MONEY USED?

WHAT DO WE SPEND THE MONEY ON?

LOCAL Local revenues account for 31.0% of the income for the general fund. Approximately 98% of this revenue is derived from the collection of property taxes.

STATE This source of revenue makes up two thirds of general fund revenues that Spring ISD receives. The Texas Education Agency oversees state funding and distributes funds to all districts through numerous formulas, grants, allotments and programs.

FEDERAL Federal funds are very restrictive and can only be used for specifically designated programs. Federal funds are the smallest source of revenue for the district and account for 2.4% of the district’s budget.

MO

RE

RE

STR

ICTE

DLE

SS

RE

STR

ICTE

D

2.4%

66.6%

31.0%

CITIZEN’S GUIDE TO UNDERSTANDINGTHE BUDGET

63.5%Teaching and Teaching Support

Other Support Activities(example: plant maintenance and operations and security services)

14.0%

StudentSupport Services

10.3%

CentralAdministration

4.3%SchoolAdministration

7.9%

Salaries and Benefits

Of the total money spent on the different functions, 85.7% pays for salaries and benefits of approximately 5,000 employees.

85.7%

Non-personnel costs make up the remaining 14.3% of the budget and include costs required to keep our school buildings running, such as utilities and custodial services, supplies and materials, as well as the cost of transportation and equipment.

In a district with a $300 million general operating budget, the budget may seem hard to understand. But our budget is just like your budget at home. We use it for multiple purposes: to track income and spending, to help manage priorities, to plan for the future, and to measure financial performance. S

taffing Com

mittee m

eetings held. D

iscuss current staffing allocations and enrollm

ent.

JAN

Staffing allocation provided

to campuses.

MA

R

Cam

puses’ and Departm

ents’ zero-based budgets due to C

FO

. O

ne-on-one budget discussions.

FE

B

All of the Spring Independent School District’s budgeting decisions are tied to achieving the priorities established by the Spring ISD Board of Trustees and support the initiatives outlined in EVERY CHILD 2020, our five-year strategic plan.

We hope that this document explains in simple terms the complexities of the district’s budget process and gives you an idea of where our money comes from, what it pays for and how we use it. You will also find information as to why some funding must be used to pay for certain programs and why other funding sources are more flexible.

Other Expenses

The following information and explanation of revenues and expenses focuses on the $300 million general operating fund, which funds the daily operating expenses of the district.

June 2016

14.3%

THE BIG PICTURE

The Budget Process is Year R

oundThe B

oard of Trustees monitors system

performance.

Financial Services performs budget review

s.

Cam

puses’ discretionary budget allocations due.

MA

YJU

N

Approval of salary and staffing

schedules. P

ublic Hearing and B

udget A

doption.

Denotes op

portunities for p

ublic p

articipation.

OC

T

Public hearing and adoption

of proposed tax rate. R

eceive HC

AD

certi�ed tax rolls.

AU

G

Budget im

plementation.

JUL

Ongoing C

abinet discussions of preliminary budget

and Budget discussions w

ith Board of Trustees.

WHERE DOES OUR FUNDING COME FROM?

HOW IS THE MONEY USED?

WHAT DO WE SPEND THE MONEY ON?

LOCAL Local revenues account for 31.0% of the income for the general fund. Approximately 98% of this revenue is derived from the collection of property taxes.

STATE This source of revenue makes up two thirds of general fund revenues that Spring ISD receives. The Texas Education Agency oversees state funding and distributes funds to all districts through numerous formulas, grants, allotments and programs.

FEDERAL Federal funds are very restrictive and can only be used for specifically designated programs. Federal funds are the smallest source of revenue for the district and account for 2.4% of the district’s budget.

MO

RE

RE

STR

ICTE

DLE

SS

RE

STR

ICTE

D

2.4%

66.6%

31.0%

CITIZEN’S GUIDE TO UNDERSTANDINGTHE BUDGET

63.5%Teaching and Teaching Support

Other Support Activities(example: plant maintenance and operations and security services)

14.0%

StudentSupport Services

10.3%

CentralAdministration

4.3%SchoolAdministration

7.9%

Salaries and Benefits

Of the total money spent on the different functions, 85.7% pays for salaries and benefits of approximately 5,000 employees.

85.7%

Non-personnel costs make up the remaining 14.3% of the budget and include costs required to keep our school buildings running, such as utilities and custodial services, supplies and materials, as well as the cost of transportation and equipment.

In a district with a $300 million general operating budget, the budget may seem hard to understand. But our budget is just like your budget at home. We use it for multiple purposes: to track income and spending, to help manage priorities, to plan for the future, and to measure financial performance. S

taffing Com

mittee m

eetings held. D

iscuss current staffing allocations and enrollm

ent.

JAN

Staffing allocation provided

to campuses.

MA

R

Cam

puses’ and Departm

ents’ zero-based budgets due to C

FO

. O

ne-on-one budget discussions.

FE

B

All of the Spring Independent School District’s budgeting decisions are tied to achieving the priorities established by the Spring ISD Board of Trustees and support the initiatives outlined in EVERY CHILD 2020, our five-year strategic plan.

We hope that this document explains in simple terms the complexities of the district’s budget process and gives you an idea of where our money comes from, what it pays for and how we use it. You will also find information as to why some funding must be used to pay for certain programs and why other funding sources are more flexible.

Other Expenses

The following information and explanation of revenues and expenses focuses on the $300 million general operating fund, which funds the daily operating expenses of the district.

June 2016

14.3%

SPRING ISDTOTAL BUDGET BY FUND

Our total budget has five parts:

HOW IS THE MONEY DISTRIBUTED TO EACH SCHOOL?

ABOUT

The Spring Independent School District serves nearly 37,000 pre-kindergarten through 12th grade students in a diverse district located 20 miles north of downtown Houston.

The district’s 38 campuses include 14 new schools opened during the last decade and numerous renovations, which ensure that learning takes place in secure, technologically advanced and well-maintained facilities that offer 21st century learning opportunities. The campuses include three comprehensive high schools classified as 6A, an early college academy, and a high school career academy where students take courses aligned with their career interests. In addition, the district has six middle schools serving grades six through eight; one middle school of choice that focuses on math, science and fine arts; and 25 pre-kindergarten through fifth-grade elementary schools.

To obtain more information about the Spring Independent School District budget process or find out when public meetings are held, please visit www.springisd.org or contact the Office of Financial Services at 281-891-6077.

Student Enrollment and Staffing

School Operating Budgets

HOW ARE MY PROPERTY TAXES CALCULATED?

General Fund - operating budget that guides day-to-day activities

73.3%General Fund

Debt Service Fund - used to pay the principal and interest on bonds that we issue to finance school construction and renovation

13.2%Debt Service

Child Nutrition Fund - used for operating our school nutrition program

6.3%Child Nutrition

Special Revenue Funds - externally restricted to expenditures for specified purposes

5.8%Special Revenue

Capital Projects Fund - covers our long-term school construction and repair needs

1.4%Capital Projects

Home Value $140,000

Less Homestead Exemption -25,000

Total Taxable Value $115,000

Times Tax Rate ÷100=$1,150 x $1.46996

Total Property Taxes Due $1,690.46

The taxes you pay on your home are part of the local revenues that make up 31% of Spring ISD’s budget. For 2015-16 the Board of Trustees has adopted a tax rate of $1.46996 per $100 of assessed value.

Spring ISD grants the state-required $25,000 homestead exemption for all homeowners who apply to the appraisal district for that exemption. Homeowners who are disabled or age 65 or older are entitled by state law to an additional $10,000 exemption. Spring ISD provides homeowners who are age 65 or older an additional $20,000 exemption above the state-required exemptions.

Example:

The money each campus receives for supplies, equipment, etc. are allocated on a per-pupil basis: Elementary Schools - $41 Middle Schools - $55 High Schools - $62

Schools also receive additional funds to support specific programs and are allocated based on the special needs of students, such as poverty, disabilities, and limited English language skills.

The number of students projected to enroll in the fall determines the number of teachers and support staff that each school receives. That is, enrollment translates into staff positions, which translates into salaries and benefits.

THE BIG PICTURE

The Budget Process is Year R

oundThe B

oard of Trustees monitors system

performance.

Financial Services performs budget review

s.

Cam

puses’ discretionary budget allocations due.

MA

YJU

N

Approval of salary and staffing

schedules. P

ublic Hearing and B

udget A

doption.

Denotes op

portunities for p

ublic p

articipation.

OC

T

Public hearing and adoption

of proposed tax rate. R

eceive HC

AD

certi�ed tax rolls.

AU

G

Budget im

plementation.

JUL

Ongoing C

abinet discussions of preliminary budget

and Budget discussions w

ith Board of Trustees.

WHERE DOES OUR FUNDING COME FROM?

HOW IS THE MONEY USED?

WHAT DO WE SPEND THE MONEY ON?

LOCAL Local revenues account for 31.0% of the income for the general fund. Approximately 98% of this revenue is derived from the collection of property taxes.

STATE This source of revenue makes up two thirds of general fund revenues that Spring ISD receives. The Texas Education Agency oversees state funding and distributes funds to all districts through numerous formulas, grants, allotments and programs.

FEDERAL Federal funds are very restrictive and can only be used for specifically designated programs. Federal funds are the smallest source of revenue for the district and account for 2.4% of the district’s budget.

MO

RE

RE

STR

ICTE

DLE

SS

RE

STR

ICTE

D

2.4%

66.6%

31.0%

CITIZEN’S GUIDE TO UNDERSTANDINGTHE BUDGET

63.5%Teaching and Teaching Support

Other Support Activities(example: plant maintenance and operations and security services)

14.0%

StudentSupport Services

10.3%

CentralAdministration

4.3%SchoolAdministration

7.9%

Salaries and Benefits

Of the total money spent on the different functions, 85.7% pays for salaries and benefits of approximately 5,000 employees.

85.7%

Non-personnel costs make up the remaining 14.3% of the budget and include costs required to keep our school buildings running, such as utilities and custodial services, supplies and materials, as well as the cost of transportation and equipment.

In a district with a $300 million general operating budget, the budget may seem hard to understand. But our budget is just like your budget at home. We use it for multiple purposes: to track income and spending, to help manage priorities, to plan for the future, and to measure financial performance. S

taffing Com

mittee m

eetings held. D

iscuss current staffing allocations and enrollm

ent.

JAN

Staffing allocation provided

to campuses.

MA

R

Cam

puses’ and Departm

ents’ zero-based budgets due to C

FO

. O

ne-on-one budget discussions.

FE

B

All of the Spring Independent School District’s budgeting decisions are tied to achieving the priorities established by the Spring ISD Board of Trustees and support the initiatives outlined in EVERY CHILD 2020, our five-year strategic plan.

We hope that this document explains in simple terms the complexities of the district’s budget process and gives you an idea of where our money comes from, what it pays for and how we use it. You will also find information as to why some funding must be used to pay for certain programs and why other funding sources are more flexible.

Other Expenses

The following information and explanation of revenues and expenses focuses on the $300 million general operating fund, which funds the daily operating expenses of the district.

June 2016

14.3%

THE BIG PICTURE

The Budget Process is Year R

oundThe B

oard of Trustees monitors system

performance.

Financial Services performs budget review

s.

Cam

puses’ discretionary budget allocations due.

MA

YJU

N

Approval of salary and staffing

schedules. P

ublic Hearing and B

udget A

doption.

Denotes op

portunities for p

ublic p

articipation.

OC

T

Public hearing and adoption

of proposed tax rate. R

eceive HC

AD

certi�ed tax rolls.

AU

G

Budget im

plementation.

JUL

Ongoing C

abinet discussions of preliminary budget

and Budget discussions w

ith Board of Trustees.

WHERE DOES OUR FUNDING COME FROM?

HOW IS THE MONEY USED?

WHAT DO WE SPEND THE MONEY ON?

LOCAL Local revenues account for 31.0% of the income for the general fund. Approximately 98% of this revenue is derived from the collection of property taxes.

STATE This source of revenue makes up two thirds of general fund revenues that Spring ISD receives. The Texas Education Agency oversees state funding and distributes funds to all districts through numerous formulas, grants, allotments and programs.

FEDERAL Federal funds are very restrictive and can only be used for specifically designated programs. Federal funds are the smallest source of revenue for the district and account for 2.4% of the district’s budget.

MO

RE

RE

STR

ICTE

DLE

SS

RE

STR

ICTE

D

2.4%

66.6%

31.0%

CITIZEN’S GUIDE TO UNDERSTANDINGTHE BUDGET

63.5%Teaching and Teaching Support

Other Support Activities(example: plant maintenance and operations and security services)

14.0%

StudentSupport Services

10.3%

CentralAdministration

4.3%SchoolAdministration

7.9%

Salaries and Benefits

Of the total money spent on the different functions, 85.7% pays for salaries and benefits of approximately 5,000 employees.

85.7%

Non-personnel costs make up the remaining 14.3% of the budget and include costs required to keep our school buildings running, such as utilities and custodial services, supplies and materials, as well as the cost of transportation and equipment.

In a district with a $300 million general operating budget, the budget may seem hard to understand. But our budget is just like your budget at home. We use it for multiple purposes: to track income and spending, to help manage priorities, to plan for the future, and to measure financial performance. S

taffing Com

mittee m

eetings held. D

iscuss current staffing allocations and enrollm

ent.

JAN

Staffing allocation provided

to campuses.

MA

R

Cam

puses’ and Departm

ents’ zero-based budgets due to C

FO

. O

ne-on-one budget discussions.

FE

B

All of the Spring Independent School District’s budgeting decisions are tied to achieving the priorities established by the Spring ISD Board of Trustees and support the initiatives outlined in EVERY CHILD 2020, our five-year strategic plan.

We hope that this document explains in simple terms the complexities of the district’s budget process and gives you an idea of where our money comes from, what it pays for and how we use it. You will also find information as to why some funding must be used to pay for certain programs and why other funding sources are more flexible.

Other Expenses

The following information and explanation of revenues and expenses focuses on the $300 million general operating fund, which funds the daily operating expenses of the district.

June 2016

14.3%

THE BIG PICTURE

The Budget Process is Year R

oundThe B

oard of Trustees monitors system

performance.

Financial Services performs budget review

s.

Cam

puses’ discretionary budget allocations due.

MA

YJU

N

Approval of salary and staffing

schedules. P

ublic Hearing and B

udget A

doption.

Denotes op

portunities for p

ublic p

articipation.

OC

T

Public hearing and adoption

of proposed tax rate. R

eceive HC

AD

certi�ed tax rolls.

AU

G

Budget im

plementation.

JUL

Ongoing C

abinet discussions of preliminary budget

and Budget discussions w

ith Board of Trustees.

WHERE DOES OUR FUNDING COME FROM?

HOW IS THE MONEY USED?

WHAT DO WE SPEND THE MONEY ON?

LOCAL Local revenues account for 31.0% of the income for the general fund. Approximately 98% of this revenue is derived from the collection of property taxes.

STATE This source of revenue makes up two thirds of general fund revenues that Spring ISD receives. The Texas Education Agency oversees state funding and distributes funds to all districts through numerous formulas, grants, allotments and programs.

FEDERAL Federal funds are very restrictive and can only be used for specifically designated programs. Federal funds are the smallest source of revenue for the district and account for 2.4% of the district’s budget.

MO

RE

RE

STR

ICTE

DLE

SS

RE

STR

ICTE

D

2.4%

66.6%

31.0%

CITIZEN’S GUIDE TO UNDERSTANDINGTHE BUDGET

63.5%Teaching and Teaching Support

Other Support Activities(example: plant maintenance and operations and security services)

14.0%

StudentSupport Services

10.3%

CentralAdministration

4.3%SchoolAdministration

7.9%

Salaries and Benefits

Of the total money spent on the different functions, 85.7% pays for salaries and benefits of approximately 5,000 employees.

85.7%

Non-personnel costs make up the remaining 14.3% of the budget and include costs required to keep our school buildings running, such as utilities and custodial services, supplies and materials, as well as the cost of transportation and equipment.

In a district with a $300 million general operating budget, the budget may seem hard to understand. But our budget is just like your budget at home. We use it for multiple purposes: to track income and spending, to help manage priorities, to plan for the future, and to measure financial performance. S

taffing Com

mittee m

eetings held. D

iscuss current staffing allocations and enrollm

ent.

JAN

Staffing allocation provided

to campuses.

MA

R

Cam

puses’ and Departm

ents’ zero-based budgets due to C

FO

. O

ne-on-one budget discussions.

FE

B

All of the Spring Independent School District’s budgeting decisions are tied to achieving the priorities established by the Spring ISD Board of Trustees and support the initiatives outlined in EVERY CHILD 2020, our five-year strategic plan.

We hope that this document explains in simple terms the complexities of the district’s budget process and gives you an idea of where our money comes from, what it pays for and how we use it. You will also find information as to why some funding must be used to pay for certain programs and why other funding sources are more flexible.

Other Expenses

The following information and explanation of revenues and expenses focuses on the $300 million general operating fund, which funds the daily operating expenses of the district.

June 2016

14.3%

SPRING ISDTOTAL BUDGET BY FUND

Our total budget has five parts:

HOW IS THE MONEY DISTRIBUTED TO EACH SCHOOL?

ABOUT

The Spring Independent School District serves nearly 37,000 pre-kindergarten through 12th grade students in a diverse district located 20 miles north of downtown Houston.

The district’s 38 campuses include 14 new schools opened during the last decade and numerous renovations, which ensure that learning takes place in secure, technologically advanced and well-maintained facilities that offer 21st century learning opportunities. The campuses include three comprehensive high schools classified as 6A, an early college academy, and a high school career academy where students take courses aligned with their career interests. In addition, the district has six middle schools serving grades six through eight; one middle school of choice that focuses on math, science and fine arts; and 25 pre-kindergarten through fifth-grade elementary schools.

To obtain more information about the Spring Independent School District budget process or find out when public meetings are held, please visit www.springisd.org or contact the Office of Financial Services at 281-891-6077.

Student Enrollment and Staffing

School Operating Budgets

HOW ARE MY PROPERTY TAXES CALCULATED?

General Fund - operating budget that guides day-to-day activities

73.3%General Fund

Debt Service Fund - used to pay the principal and interest on bonds that we issue to finance school construction and renovation

13.2%Debt Service

Child Nutrition Fund - used for operating our school nutrition program

6.3%Child Nutrition

Special Revenue Funds - externally restricted to expenditures for specified purposes

5.8%Special Revenue

Capital Projects Fund - covers our long-term school construction and repair needs

1.4%Capital Projects

Home Value $140,000

Less Homestead Exemption -25,000

Total Taxable Value $115,000

Times Tax Rate ÷100=$1,150 x $1.46996

Total Property Taxes Due $1,690.46

The taxes you pay on your home are part of the local revenues that make up 31% of Spring ISD’s budget. For 2015-16 the Board of Trustees has adopted a tax rate of $1.46996 per $100 of assessed value.

Spring ISD grants the state-required $25,000 homestead exemption for all homeowners who apply to the appraisal district for that exemption. Homeowners who are disabled or age 65 or older are entitled by state law to an additional $10,000 exemption. Spring ISD provides homeowners who are age 65 or older an additional $20,000 exemption above the state-required exemptions.

Example:

The money each campus receives for supplies, equipment, etc. are allocated on a per-pupil basis: Elementary Schools - $41 Middle Schools - $55 High Schools - $62

Schools also receive additional funds to support specific programs and are allocated based on the special needs of students, such as poverty, disabilities, and limited English language skills.

The number of students projected to enroll in the fall determines the number of teachers and support staff that each school receives. That is, enrollment translates into staff positions, which translates into salaries and benefits.

SPRING ISDTOTAL BUDGET BY FUND

Our total budget has five parts:

HOW IS THE MONEY DISTRIBUTED TO EACH SCHOOL?

ABOUT

The Spring Independent School District serves nearly 37,000 pre-kindergarten through 12th grade students in a diverse district located 20 miles north of downtown Houston.

The district’s 38 campuses include 14 new schools opened during the last decade and numerous renovations, which ensure that learning takes place in secure, technologically advanced and well-maintained facilities that offer 21st century learning opportunities. The campuses include three comprehensive high schools classified as 6A, an early college academy, and a high school career academy where students take courses aligned with their career interests. In addition, the district has six middle schools serving grades six through eight; one middle school of choice that focuses on math, science and fine arts; and 25 pre-kindergarten through fifth-grade elementary schools.

To obtain more information about the Spring Independent School District budget process or find out when public meetings are held, please visit www.springisd.org or contact the Office of Financial Services at 281-891-6077.

Student Enrollment and Staffing

School Operating Budgets

HOW ARE MY PROPERTY TAXES CALCULATED?

General Fund - operating budget that guides day-to-day activities

73.3%General Fund

Debt Service Fund - used to pay the principal and interest on bonds that we issue to finance school construction and renovation

13.2%Debt Service

Child Nutrition Fund - used for operating our school nutrition program

6.3%Child Nutrition

Special Revenue Funds - externally restricted to expenditures for specified purposes

5.8%Special Revenue

Capital Projects Fund - covers our long-term school construction and repair needs

1.4%Capital Projects

Home Value $140,000

Less Homestead Exemption -25,000

Total Taxable Value $115,000

Times Tax Rate ÷100=$1,150 x $1.46996

Total Property Taxes Due $1,690.46

The taxes you pay on your home are part of the local revenues that make up 31% of Spring ISD’s budget. For 2015-16 the Board of Trustees has adopted a tax rate of $1.46996 per $100 of assessed value.

Spring ISD grants the state-required $25,000 homestead exemption for all homeowners who apply to the appraisal district for that exemption. Homeowners who are disabled or age 65 or older are entitled by state law to an additional $10,000 exemption. Spring ISD provides homeowners who are age 65 or older an additional $20,000 exemption above the state-required exemptions.

Example:

The money each campus receives for supplies, equipment, etc. are allocated on a per-pupil basis: Elementary Schools - $41 Middle Schools - $55 High Schools - $62

Schools also receive additional funds to support specific programs and are allocated based on the special needs of students, such as poverty, disabilities, and limited English language skills.

The number of students projected to enroll in the fall determines the number of teachers and support staff that each school receives. That is, enrollment translates into staff positions, which translates into salaries and benefits.

THE BIG PICTURE

The Budget Process is Year R

oundThe B

oard of Trustees monitors system

performance.

Financial Services performs budget review

s.

Cam

puses’ discretionary budget allocations due.

MA

YJU

N

Approval of salary and staffing

schedules. P

ublic Hearing and B

udget A

doption.

Denotes op

portunities for p

ublic p

articipation.

OC

T

Public hearing and adoption

of proposed tax rate. R

eceive HC

AD

certi�ed tax rolls.

AU

G

Budget im

plementation.

JUL

Ongoing C

abinet discussions of preliminary budget

and Budget discussions w

ith Board of Trustees.

WHERE DOES OUR FUNDING COME FROM?

HOW IS THE MONEY USED?

WHAT DO WE SPEND THE MONEY ON?

LOCAL Local revenues account for 31.0% of the income for the general fund. Approximately 98% of this revenue is derived from the collection of property taxes.

STATE This source of revenue makes up two thirds of general fund revenues that Spring ISD receives. The Texas Education Agency oversees state funding and distributes funds to all districts through numerous formulas, grants, allotments and programs.

FEDERAL Federal funds are very restrictive and can only be used for specifically designated programs. Federal funds are the smallest source of revenue for the district and account for 2.4% of the district’s budget.

MO

RE

RE

STR

ICTE

DLE

SS

RE

STR

ICTE

D

2.4%

66.6%

31.0%

CITIZEN’S GUIDE TO UNDERSTANDINGTHE BUDGET

63.5%Teaching and Teaching Support

Other Support Activities(example: plant maintenance and operations and security services)

14.0%

StudentSupport Services

10.3%

CentralAdministration

4.3%SchoolAdministration

7.9%

Salaries and Benefits

Of the total money spent on the different functions, 85.7% pays for salaries and benefits of approximately 5,000 employees.

85.7%

Non-personnel costs make up the remaining 14.3% of the budget and include costs required to keep our school buildings running, such as utilities and custodial services, supplies and materials, as well as the cost of transportation and equipment.

In a district with a $300 million general operating budget, the budget may seem hard to understand. But our budget is just like your budget at home. We use it for multiple purposes: to track income and spending, to help manage priorities, to plan for the future, and to measure financial performance. S

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iscuss current staffing allocations and enrollm

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Staffing allocation provided

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ents’ zero-based budgets due to C

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ne-on-one budget discussions.

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All of the Spring Independent School District’s budgeting decisions are tied to achieving the priorities established by the Spring ISD Board of Trustees and support the initiatives outlined in EVERY CHILD 2020, our five-year strategic plan.

We hope that this document explains in simple terms the complexities of the district’s budget process and gives you an idea of where our money comes from, what it pays for and how we use it. You will also find information as to why some funding must be used to pay for certain programs and why other funding sources are more flexible.

Other Expenses

The following information and explanation of revenues and expenses focuses on the $300 million general operating fund, which funds the daily operating expenses of the district.

June 2016

14.3%

SPRING ISDTOTAL BUDGET BY FUND

Our total budget has five parts:

HOW IS THE MONEY DISTRIBUTED TO EACH SCHOOL?

ABOUT

The Spring Independent School District serves nearly 37,000 pre-kindergarten through 12th grade students in a diverse district located 20 miles north of downtown Houston.

The district’s 38 campuses include 14 new schools opened during the last decade and numerous renovations, which ensure that learning takes place in secure, technologically advanced and well-maintained facilities that offer 21st century learning opportunities. The campuses include three comprehensive high schools classified as 6A, an early college academy, and a high school career academy where students take courses aligned with their career interests. In addition, the district has six middle schools serving grades six through eight; one middle school of choice that focuses on math, science and fine arts; and 25 pre-kindergarten through fifth-grade elementary schools.

To obtain more information about the Spring Independent School District budget process or find out when public meetings are held, please visit www.springisd.org or contact the Office of Financial Services at 281-891-6077.

Student Enrollment and Staffing

School Operating Budgets

HOW ARE MY PROPERTY TAXES CALCULATED?

General Fund - operating budget that guides day-to-day activities

73.3%General Fund

Debt Service Fund - used to pay the principal and interest on bonds that we issue to finance school construction and renovation

13.2%Debt Service

Child Nutrition Fund - used for operating our school nutrition program

6.3%Child Nutrition

Special Revenue Funds - externally restricted to expenditures for specified purposes

5.8%Special Revenue

Capital Projects Fund - covers our long-term school construction and repair needs

1.4%Capital Projects

Home Value$140,000

Less Homestead Exemption-25,000

Total Taxable Value$115,000

Times Tax Rate÷100=$1,150 x $1.46996

Total Property Taxes Due$1,690.46

The taxes you pay on your home are part of the local revenues that make up 31% of Spring ISD’s budget. For 2015-16 the Board of Trustees has adopted a tax rate of $1.46996 per $100 of assessed value.

Spring ISD grants the state-required $25,000 homestead exemption for all homeowners who apply to the appraisal district for that exemption. Homeowners who are disabled or age 65 or older are entitled by state law to an additional $10,000 exemption. Spring ISD provides homeowners who are age 65 or older an additional $20,000 exemption above the state-required exemptions.

Example:

The money each campus receives for supplies, equipment, etc. are allocated on a per-pupil basis: Elementary Schools - $41 Middle Schools - $55 High Schools - $62

Schools also receive additional funds to support specific programs and are allocated based on the special needs of students, such as poverty, disabilities, and limited English language skills.

The number of students projected to enroll in the fall determines the number of teachers and support staff that each school receives. That is, enrollment translates into staff positions, which translates into salaries and benefits.

SPRING ISDTOTAL BUDGET BY FUND

Our total budget has five parts:

HOW IS THE MONEY DISTRIBUTED TO EACH SCHOOL?

ABOUT

The Spring Independent School District serves nearly 37,000 pre-kindergarten through 12th grade students in a diverse district located 20 miles north of downtown Houston.

The district’s 38 campuses include 14 new schools opened during the last decade and numerous renovations, which ensure that learning takes place in secure, technologically advanced and well-maintained facilities that offer 21st century learning opportunities. The campuses include three comprehensive high schools classified as 6A, an early college academy, and a high school career academy where students take courses aligned with their career interests. In addition, the district has six middle schools serving grades six through eight; one middle school of choice that focuses on math, science and fine arts; and 25 pre-kindergarten through fifth-grade elementary schools.

To obtain more information about the Spring Independent School District budget process or find out when public meetings are held, please visit www.springisd.org or contact the Office of Financial Services at 281-891-6077.

Student Enrollment and Staffing

School Operating Budgets

HOW ARE MY PROPERTY TAXES CALCULATED?

General Fund - operating budget that guides day-to-day activities

73.3%General Fund

Debt Service Fund - used to pay the principal and interest on bonds that we issue to finance school construction and renovation

13.2%Debt Service

Child Nutrition Fund - used for operating our school nutrition program

6.3%Child Nutrition

Special Revenue Funds - externally restricted to expenditures for specified purposes

5.8%Special Revenue

Capital Projects Fund - covers our long-term school construction and repair needs

1.4%Capital Projects

Home Value $140,000

Less Homestead Exemption -25,000

Total Taxable Value $115,000

Times Tax Rate ÷100=$1,150 x $1.46996

Total Property Taxes Due $1,690.46

The taxes you pay on your home are part of the local revenues that make up 31% of Spring ISD’s budget. For 2015-16 the Board of Trustees has adopted a tax rate of $1.46996 per $100 of assessed value.

Spring ISD grants the state-required $25,000 homestead exemption for all homeowners who apply to the appraisal district for that exemption. Homeowners who are disabled or age 65 or older are entitled by state law to an additional $10,000 exemption. Spring ISD provides homeowners who are age 65 or older an additional $20,000 exemption above the state-required exemptions.

Example:

The money each campus receives for supplies, equipment, etc. are allocated on a per-pupil basis: Elementary Schools - $41 Middle Schools - $55 High Schools - $62

Schools also receive additional funds to support specific programs and are allocated based on the special needs of students, such as poverty, disabilities, and limited English language skills.

The number of students projected to enroll in the fall determines the number of teachers and support staff that each school receives. That is, enrollment translates into staff positions, which translates into salaries and benefits.

SPRING ISDTOTAL BUDGET BY FUND

Our total budget has five parts:

HOW IS THE MONEY DISTRIBUTED TO EACH SCHOOL?

ABOUT

The Spring Independent School District serves nearly 37,000 pre-kindergarten through 12th grade students in a diverse district located 20 miles north of downtown Houston.

The district’s 38 campuses include 14 new schools opened during the last decade and numerous renovations, which ensure that learning takes place in secure, technologically advanced and well-maintained facilities that offer 21st century learning opportunities. The campuses include three comprehensive high schools classified as 6A, an early college academy, and a high school career academy where students take courses aligned with their career interests. In addition, the district has six middle schools serving grades six through eight; one middle school of choice that focuses on math, science and fine arts; and 25 pre-kindergarten through fifth-grade elementary schools.

To obtain more information about the Spring Independent School District budget process or find out when public meetings are held, please visit www.springisd.org or contact the Office of Financial Services at 281-891-6077.

Student Enrollment and Staffing

School Operating Budgets

HOW ARE MY PROPERTY TAXES CALCULATED?

General Fund - operating budget that guides day-to-day activities

73.3%General Fund

Debt Service Fund - used to pay the principal and interest on bonds that we issue to finance school construction and renovation

13.2%Debt Service

Child Nutrition Fund - used for operating our school nutrition program

6.3%Child Nutrition

Special Revenue Funds - externally restricted to expenditures for specified purposes

5.8%Special Revenue

Capital Projects Fund - covers our long-term school construction and repair needs

1.4%Capital Projects

Home Value $140,000

Less Homestead Exemption -25,000

Total Taxable Value $115,000

Times Tax Rate ÷100=$1,150 x $1.46996

Total Property Taxes Due $1,690.46

The taxes you pay on your home are part of the local revenues that make up 31% of Spring ISD’s budget. For 2015-16 the Board of Trustees has adopted a tax rate of $1.46996 per $100 of assessed value.

Spring ISD grants the state-required $25,000 homestead exemption for all homeowners who apply to the appraisal district for that exemption. Homeowners who are disabled or age 65 or older are entitled by state law to an additional $10,000 exemption. Spring ISD provides homeowners who are age 65 or older an additional $20,000 exemption above the state-required exemptions.

Example:

The money each campus receives for supplies, equipment, etc. are allocated on a per-pupil basis: Elementary Schools - $41 Middle Schools - $55 High Schools - $62

Schools also receive additional funds to support specific programs and are allocated based on the special needs of students, such as poverty, disabilities, and limited English language skills.

The number of students projected to enroll in the fall determines the number of teachers and support staff that each school receives. That is, enrollment translates into staff positions, which translates into salaries and benefits.

SPRING ISDTOTAL BUDGET BY FUND

Our total budget has five parts:

HOW IS THE MONEY DISTRIBUTED TO EACH SCHOOL?

ABOUT

The Spring Independent School District serves nearly 37,000 pre-kindergarten through 12th grade students in a diverse district located 20 miles north of downtown Houston.

The district’s 38 campuses include 14 new schools opened during the last decade and numerous renovations, which ensure that learning takes place in secure, technologically advanced and well-maintained facilities that offer 21st century learning opportunities. The campuses include three comprehensive high schools classified as 6A, an early college academy, and a high school career academy where students take courses aligned with their career interests. In addition, the district has six middle schools serving grades six through eight; one middle school of choice that focuses on math, science and fine arts; and 25 pre-kindergarten through fifth-grade elementary schools.

To obtain more information about the Spring Independent School District budget process or find out when public meetings are held, please visit www.springisd.org or contact the Office of Financial Services at 281-891-6077.

Student Enrollment and Staffing

School Operating Budgets

HOW ARE MY PROPERTY TAXES CALCULATED?

General Fund - operating budget that guides day-to-day activities

73.3%General Fund

Debt Service Fund - used to pay the principal and interest on bonds that we issue to finance school construction and renovation

13.2%Debt Service

Child Nutrition Fund - used for operating our school nutrition program

6.3%Child Nutrition

Special Revenue Funds - externally restricted to expenditures for specified purposes

5.8%Special Revenue

Capital Projects Fund - covers our long-term school construction and repair needs

1.4%Capital Projects

Home Value$140,000

Less Homestead Exemption-25,000

Total Taxable Value$115,000

Times Tax Rate÷100=$1,150 x $1.46996

Total Property Taxes Due$1,690.46

The taxes you pay on your home are part of the local revenues that make up 31% of Spring ISD’s budget. For 2015-16 the Board of Trustees has adopted a tax rate of $1.46996 per $100 of assessed value.

Spring ISD grants the state-required $25,000 homestead exemption for all homeowners who apply to the appraisal district for that exemption. Homeowners who are disabled or age 65 or older are entitled by state law to an additional $10,000 exemption. Spring ISD provides homeowners who are age 65 or older an additional $20,000 exemption above the state-required exemptions.

Example:

The money each campus receives for supplies, equipment, etc. are allocated on a per-pupil basis: Elementary Schools - $41 Middle Schools - $55 High Schools - $62

Schools also receive additional funds to support specific programs and are allocated based on the special needs of students, such as poverty, disabilities, and limited English language skills.

The number of students projected to enroll in the fall determines the number of teachers and support staff that each school receives. That is, enrollment translates into staff positions, which translates into salaries and benefits.

SPRING ISDTOTAL BUDGET BY FUND

Our total budget has five parts:

HOW IS THE MONEY DISTRIBUTED TO EACH SCHOOL?

ABOUT

The Spring Independent School District serves nearly 37,000 pre-kindergarten through 12th grade students in a diverse district located 20 miles north of downtown Houston.

The district’s 38 campuses include 14 new schools opened during the last decade and numerous renovations, which ensure that learning takes place in secure, technologically advanced and well-maintained facilities that offer 21st century learning opportunities. The campuses include three comprehensive high schools classified as 6A, an early college academy, and a high school career academy where students take courses aligned with their career interests. In addition, the district has six middle schools serving grades six through eight; one middle school of choice that focuses on math, science and fine arts; and 25 pre-kindergarten through fifth-grade elementary schools.

To obtain more information about the Spring Independent School District budget process or find out when public meetings are held, please visit www.springisd.org or contact the Office of Financial Services at 281-891-6077.

Student Enrollment and Staffing

School Operating Budgets

HOW ARE MY PROPERTY TAXES CALCULATED?

General Fund - operating budget that guides day-to-day activities

73.3%General Fund

Debt Service Fund - used to pay the principal and interest on bonds that we issue to finance school construction and renovation

13.2%Debt Service

Child Nutrition Fund - used for operating our school nutrition program

6.3%Child Nutrition

Special Revenue Funds - externally restricted to expenditures for specified purposes

5.8%Special Revenue

Capital Projects Fund - covers our long-term school construction and repair needs

1.4%Capital Projects

Home Value $140,000

Less Homestead Exemption -25,000

Total Taxable Value $115,000

Times Tax Rate ÷100=$1,150 x $1.46996

Total Property Taxes Due $1,690.46

The taxes you pay on your home are part of the local revenues that make up 31% of Spring ISD’s budget. For 2015-16 the Board of Trustees has adopted a tax rate of $1.46996 per $100 of assessed value.

Spring ISD grants the state-required $25,000 homestead exemption for all homeowners who apply to the appraisal district for that exemption. Homeowners who are disabled or age 65 or older are entitled by state law to an additional $10,000 exemption. Spring ISD provides homeowners who are age 65 or older an additional $20,000 exemption above the state-required exemptions.

Example:

The money each campus receives for supplies, equipment, etc. are allocated on a per-pupil basis: Elementary Schools - $41 Middle Schools - $55 High Schools - $62

Schools also receive additional funds to support specific programs and are allocated based on the special needs of students, such as poverty, disabilities, and limited English language skills.

The number of students projected to enroll in the fall determines the number of teachers and support staff that each school receives. That is, enrollment translates into staff positions, which translates into salaries and benefits.