Transcript 2012-13 Administration Expenses

F.I.R.S.T.
Bandera Independent School District
An Overview of Financial Integrity
Rating System of Texas
Presented
by: Tish Grill
RATINGS
•
•
•
•
Superior Achievement
Above Standard Achievement
Standard Achievement
Substandard Achievement
Indicators
12-13
11-12
Was the total fund balance less non-spendable
and restricted fund balance greater than zero in
the General Fund?
Yes
Yes
Was the total unrestricted net asset balance in
governmental activities column in the statement
of net assets greater than zero?
Yes
Yes
Were there no disclosures in the annual financial
report and/or other sources of information
concerning default on bonded indebtedness
obligations?
Yes
Yes
4.
Was the annual financial report filed within one
month after November 27th deadline?
Yes
Yes
5.
Was there an unqualified opinion in annual
financial report?
Yes
Yes
6.
Did the annual financial report not disclose any
instance(s) of material weaknesses in internal
controls?
Yes
Yes
1.
2.
3.
Indicators
12-13
11-12
Was the three-year average percent of total tax
collections (including delinquent) greater than
98%?
5
5
Did the comparison of PEIMS data to like
information in the annual financial report result in
an aggregate variance of less than 3 percent of
expenditures per fund type?
5
0
Were debt related expenditures <$350 per
student?
3
3
10. Was there no disclosure in the annual audit report
of material noncompliance?
5
5
11. Did the district have full accreditation status in
relation to financial management practices?
5
5
12. Was the aggregate of budgeted expenditures and
other uses less than the aggregate of total
revenues, other resources and fund balance in
General Fund?
5
5
7.
8.
9.
Indicators
12-13
11-12
13. If the district’s aggregate fund balance in
the General Fund and Capital Projects
Fund was less than zero, were
construction projects adequately
financed?
5
5
14. Was the ratio of cash and investments to
deferred revenues (excluding amount to
net delinquent taxes receivable) in the
General Fund greater than or equal to
1:1?
5
5
15. Was the administrative cost ratio less than
the threshold ratio?
5
5
16. Was the ratio of students to teachers
within the ranges according to district
size?
5
5
17. Was the ratio of students to total staff
within the ranges according to district
size?
5
5
Indicators
18. Was the decrease in undesignated
unreserved fund balance <20% over two
fiscal years?
19. Was the aggregate total of cash and
investments in the General Fund more
than $0?
20. Were investment earnings in all funds
(excluding Debt Service Fund and Capital
Projects Fund) meet or exceed the 3month Treasury bill rate?
12-13
11-12
5
5
5
5
5
5
• 14-15 Superintendent’s Contract can be
found at www.banderaisd.net
• Outside Compensation and/or Fees
Received by the Superintendent for
Professional Consulting and/or Other
Personal Services
$0
2012-13 Administration Expenses
Meals
Lodging
Transp
Other
Total
Regina Howell, Supt
$0
Dr. Barbara Skipper
$0
Rick Groomer
$0
Greg Hicks
$0
Bo Mansfield
$0
Don Miller
$0
Laurie Neff
$0
Laurie Palacios
$0
2012-13 Administration Gifts Rec’d
Total
Regina Howell, Supt
$0
Dr. Barbara Skipper
$0
Rick Groomer
$0
Greg Hicks
$0
Bo Mansfield
$0
Don Miller
$0
Laurie Neff
$0
Laurie Palacios
$0
2012-13 Business Transactions
Total
Regina Howell, Supt
$0
Dr. Barbara Skipper
$0
Rick Groomer
$0
Greg Hicks
$0
Bo Mansfield
$0
Don Miller
$0
Laurie Neff
$0
Laurie Palacios
$0
DATA SUBMITTED UNDER THE FINANCIAL
SOLVENCY PROVISIONS OF TEC §39.0822
2012-13 First Quarter Expenditures
Payroll
$2,432,675
Contract Costs
$444,462
Supplies and Materials
$249,023
Other Operating
Debt Service
Capital Outlay
$53,073
$0
$50,167
DATA SUBMITTED UNDER THE FINANCIAL
SOLVENCY PROVISIONS OF TEC §39.0822
• Within the last two years did the district
draw funds from short-term financing note
and for the prior fiscal year, have a total
General Fund balance of less than 2
percent of total expenditures for General
Fund function codes 11-61?
• NO
DATA SUBMITTED UNDER THE FINANCIAL
SOLVENCY PROVISIONS OF TEC §39.0822
• Has the school district declared financial
exigency within the past two years?
– NO
• Additional Comments regarding student-to-staff
ratios if more than 15% below the norm
– None
• How many superintendents has the district had
in the last five years?
– Two
• How many business managers has the district
had in the last five years?
– One
BANDERA ISD RATING
SUPERIOR
ACHIEVEMENT!