HARLINGEN
CONSOLIDATED
INDEPENDENT SCHOOL
DISTRICT
1
HARLINGEN CONSOLIDATED
INDEPENDENT SCHOOL
DISTRICT
2 014 - 2 015
P RO P O S E D
BUDGET
2
ESTIMATED REVENUES AND
APPROPRIATIONS
Fund
Description
Revenue
Appropriation Difference
199
Local
Maintenance
$147,520,620.00
144,844,638.16
$ 2,675,981.84
162
Athletics
396,408.00
$ 3,072,389.84
(2,675,981.84)
General Funds
Total
$147,917,028.00
$147,917,028.00
-
240
Food Service
$ 11,980,912.90
$ 11,980,912.90
-
511
Interest and
Sinking
$ 10,550,495.00
$ 10,550,495.00
Total All
Funds
$170,448,435.90
$ 170,448,435.90
____________
-
3
FACTORS IMPACTING BUDGET
CERTIFIED TAX ROLL
$ 3,376,170,343
INCREASE OF
2.77%
COLLECTION RATE
97.5%
TAX RATE
$ 1.218
M&O $ 1.04
I&S $ .178
STUDENT ADA
17,250
ENROLLMENT INCREASE OF
0.00%
INCREASE IN STAFF (SHPROFESSIONS) $940,478
INCREASE IN STAFF(AQUATIC CENTER) $199,048
OTHER STAFF INCREASE
$575,464
HEALTH INSURANCE INCREASE
8.62%
TEACHER STARTING SALARY WILL BE
$44,500
SALARY INCREASE TEACHERS
2.5%/$1200
SALARY INCREASE PROFESSIONALS AND
ADMINISTRATORS
2.0%
SALARY INCREASE HOURLY
3.0%
NEW TRS SURCHARGE
$1,163,000
UTILITY COSTS(SCHOOL OF HEALTH
PROFESSIONS/AQUATIC CENTER) $200,000
4
FACTORS IMPACTING BUDGET
CONTINUED
$690,789 FOR ANNUAL PAYMENT OF LEASE
REVENUE BONDS USED TO FINANCE THE
SCHOOL OF HEALTH PROFESSIONS INCLUDED IN
LOCAL BUDGET
5
OTHER FACTORS
INCREASE IN TAXABLE VALUE
 2.77%
STATE REVENUE INCREASES
INCREASE IN AVERAGE DAILY ATTENDANCE
FROM 17,100 TO 17,250
INCREASE IN SPECIAL POPULATIONS
CAREER AND TECHNOLGY, SPECIAL EDUCATION, STATE
COMPENSATORY AND BILINGUAL
 INCREASE IN ADJUSTED BASIC ALLOTMENT
 FROM $5,420 to $5,516




6
ESTIMATED REVENUES BY FUND
Athletic Fund
$
396,408.00
General Fund
$ 147,520,620.00
Food Service Fund
$ 11,980,912.90
Debt Service Fund
$ 10,550,495.00
Total
$ 170,448,435.90
7
ESTIMATED REVENUE BY TYPE
$ 40,673,090.00 ( 23.86%)
3,159,777.92 ( 1.86%)
Other Local Revenue
114,185,651.00 ( 66.99%)
State Revenue
12,379,916.98 ( 7.26%)
Federal Revenue
50,000.00 ( .03%)
Other Sources
$170,448,435.90 ( 100.00%)
Grand Total
Property Taxes
8
PROPERTY TAXES
Current
Delinquent
Penalty and
interest
Total
$38,639,856.00
$ 1,133,234.00
$ 900,000.00
$40,673,090.00
9
MISC REVENUES
Athletic Rev
Food Service
Interest Income
Other
Total
$ 396,408.00
$ 1,433,231.60
$ 100,000.00
$ 1,230,338.32
$ 3,159,777.92
10
STATE REVENUES
Regular Block Grant
Special Education
Career and Tech
Gifted and Talented
State Compensatory
Bilingual
Transportation
Tier II
High School Allotmt
EDA
IFA
TRS on Behalf
Other State Funds
Total
$56,430,412
10,428,761
8,674,142
570,906
16,332,037
1,260,958
858,000
7,206,407
1,286,351
1,172,325
3,644,936
6,120,110
200,306
$114,185,651
11
FEDERAL REVENUES
Breakfast
Lunch/Supper
Indirect Costs
ROTC Fed Reimb
Medicaid/SHARS
US Commodities
Other
Total
$ 2,439,334
7,988,347
252,500
137,561
1,255,102
55,000
252,073
$12,379,917
12
OTHER RESOURCES
Auction proceeds
$
50,000.00
Total
$
50,000.00
13
REVENUES
14
APPROPRIATIONS BY FUND
Athletics
$
3,072,390.00
General Fund
$ 144,844,638.00
Food Service
$ 11,980,913.00
Debt Service
$ 10,550,495.00
Total
$ 170,448,436.00
15
16
APPROPRIATIONS BY FUNCTION
Instruction
Instructional Res
Staff Development
Instr Related Services
School Administration
Guidance & Counseling
Social Work
Health Services
Transportation
Food Service
Co/Extracurricular
Gen Administration
Plant Maintenance
Security Services
Data Processing
Community Services
Debt Services
Facility Construction
Jjaep
Appraisal Dist
Total
$ 86,797,815 ( 50.92%)
3,252,374 ( 1.90%)
1,252,328 ( 0.73%)
3,072,866 ( 1.85%)
10,000,259 ( 5.86%)
4,858,777 ( 2.85%)
223,231 ( .13%)
1,853,161 ( 1.08%)
3,810,992 ( 2.23%)
11,464,793 ( 6.72%)
5,103,608 ( 3.00%)
3,934,545 ( 2.31%)
18,600,433 ( 10.91%)
929,777 ( .54%)
1,980,769 ( 1.16%)
1,061,214 ( .62%)
11,701,495 ( 6.86%)
0 (
.00%)
150,000 ( .08%)
400,000 ( .23%)
$170,448,436 (100.00%)
17
APPROPRIATIONS BY OBJECT CODE
Payroll
Contracted Services
Supplies and Mat
Other Operating Exp
Debt Service
Capital Outlay
Total
$128,836,575 ( 75.95%)
11,990,042 ( 7.03%)
13,602,821 (
7.98%)
3,635,184 (
2.13%)
11,701,495 (
6.86%)
682,319 (
.46%)
$170,448,436 (100.00%)
18
APPROPRIATIONS
STATE PROGRAMS
NEW LAW REQUIRES US TO SET ASIDE STATE COMPENSATORY
DOLLARS BEFORE BUDGET IS APPROVED
Gifted and Talented
$ 1,334,417
Career and Tech
$ 4,364,206
Special Education
$10,970,895
State Compensatory
Bilingual
High School
Allotment
$ 8,594,159
$ 2,259,577
$ 1,181,473
19
APPROPRIATIONS
20
21
PRIOR YEAR COMPARISON
GENERAL, FOOD SERVICE AND DEBT SERVICE
22
PRIOR YEAR COMPARISON
GENERAL FUND ONLY
23
PRIOR YEAR COMPARISON
FOOD SERVICE ONLY
24
DEBT SERVICE FUND
25
2014-2015 TAX RATE
26
27
NOTICE OF PUBLIC MEETING TO DISCUSS
BUDGET AND PROPOSED TAX RATE
The Harlingen Consolidated Independent School District will hold a public meeting at 6:00 PM, August 27, 2014 in 407 North 77 Sunshine Strip Harlingen, Texas 78550. The
purpose of this meeting is to discuss the school district's budget that will determine the tax rate that will be adopted. Public participation in the discussion is invited.
The tax rate that is ultimately adopted at this meeting or at a separate meeting at a later date may not exceed the proposed rate shown below unless the district publishes a
revised notice containing the same information and comparisons set out below and holds another public meeting to discuss the revised notice.
Maintenance Tax
$1.0400/$100 (proposed rate for maintenance and operations)
School Debt Service Tax
Approved by Local Voters
$0.1780/$100 (proposed rate to pay bonded indebtedness)
Comparison of Proposed Budget with Last Year's Budget
The applicable percentage increase or decrease (or difference) in the amount budgeted in the preceding fiscal year and the amount budgeted for the fiscal year that begins
during the current tax year is indicated for each of the following expenditure categories.
Maintenance and operations
4.94 % increase
Debt Service
1.10 % increase
Total expenditures
4.69 % increase
Total Appraised Value and Total Taxable Value
(as calculated under Section 26.04, Tax Code)
Preceding Tax Year
Total appraised value* of all property
$3,857,884,604
Total appraised value* of new property**
$29,955,868
Total taxable value*** of all property
$3,325,202,911
Total taxable value*** of new property**
$28,506,181
*Appraised value is the amount shown on the appraisal roll and defined by Section 1.04(8), Tax Code.
** "New property" is defined by Section 26.012(17), Tax Code.
*** "Taxable value" is defined by Section 1.04(10), Tax Code.
Current Tax Year
$3,899,084,285
$43,984,370
$3,376,170,343
$39,974,163
Bonded Indebtedness
Total amount of outstanding and unpaid bonded indebtedness* $144,275,000
*Outstanding principal.
Comparison of Proposed Rates with Last Year's Rates
Maintenance &
Operations
$1.0400
Interest &
Sinking Fund*
$0.1780*
Total
$1.2180
Last Year's Rate
Rate to Maintain Same Level of Maintenance &
$1.0463
$0.1777*
$1.2240
Operations Revenue & Pay Debt Service
$1.0400
$0.1780*
$1.2180
Proposed Rate
*The Interest & Sinking Fund tax revenue is used to pay for bonded indebtedness on construction, equipment, or both.
The bonds, and the tax rate necessary to pay those bonds, were approved by the voters of this district.
Local Revenue
Per Student
$2,269
State Revenue
Per Student
$6,013
$2,278
$6,138
$2,297
$6,145
Comparison of Proposed Levy with Last Year's Levy on Average Residence
Average Market Value of Residences
Average Taxable Value of Residences
Last Year's Rate Versus Proposed Rate per $100 Value
Taxes Due on Average Residence
Increase (Decrease) in Taxes
Last Year
$91,936
$76,936
$1.2180
$937.08
This Year
$92,760
$77,760
$1.2180
$947.12
$10.04
Under state law, the dollar amount of school taxes imposed on the residence homestead of a person 65 years of age or older or of the surviving spouse of such a
person, if the surviving spouse was 55 years of age or older when the person died, may not be increased above the amount paid in the first year after the person
turned 65, regardless of changes in tax rate or property value.
Notice of Rollback Rate: The highest tax rate the district can adopt before requiring voter approval at an election is $1.2183. This election will be automatically held
if the district adopts a rate in excess of the rollback rate of $1.2183.
Fund Balances
The following estimated balances will remain at the end of the current fiscal year and are not encumbered with or by a corresponding debt obligation, less estimated funds
necessary for operating the district before receipt of the first state aid payment.
Maintenance and Operations Fund Balance(s)
$28,500,000
Interest & Sinking Fund Balance(s)
$1,200,000
28
TAX RATE COMPARISON WITH OTHER SCHOOL
DISTRICTS
29
SUPPLEMENTARY INFORMATION
30
FEDERAL AND OTHER STATE FUNDS
FUND
CODE
215
FUND DESCRIPTION
ESEA TITLE I, PART A ,
IMPROVING BASIC PROGRAMS
ESEA, TITLE I, PART C
EDUCATION OF MIGRATORY
CHILDREN
ESEA TITLE I, PART D,
PREVENTION & INTERVENTION
PROGRAM
224
IDEA PART B FORMULA
225
IDEA PART B PRESCHOOL
244
255,344.44
255,344.44
0.00
973,254.63
973,254.63
0.00
263
CAREER & TECHNICAL-BASIC
ESEA, TITLE II, PART ATEACHER PRINCIPAL TRAINING
RECRUITMENT
ESEA, TITLE III, PART A,
SUBPART I, ENGLISH
LANGUAGE ACQUISITION
263,238.00
263,238.00
0.00
461
STUDENT ACTIVITY
523,425.00
523,425.00
0.00
618
128,677.89
128,677.89
0.00
619
CAPITAL PROJECTS-BABS
CAPITAL PROJECTS-TAX
EXEMPT
55,147.67
55,147.67
0.00
770
EMPLOYEE BENEFITS
20,000.00
20,000.00
0.00
14,359,167.26
14,359,167.26
211
212
255
TOTAL ALL FUNDS
REVENUE
APPROPRIATION
DIFFERENCE
SURPLUS (DEFICIT)
7,611,324.25
7,611,324.25
0.00
1,219,422.18
1,219,422.18
0.00
77,253.23
77,253.23
0.00
3,168,044.45
3,168,044.45
0.00
64,035.52
64,035.52
0.00
31
32