Saturday, December 3, 2011

EDLD 5342 Analysis of M&O Fund


M&O BUDGET:
In the Seguin ISD, the M&O budget of $53,306,306 is made up of local property taxes, other local sources, state revenues, and federal sources.  Here is breakdown of the local revenue that is utilized by the district.  This area compromises about 49% of the M&O budget. 

Property Taxes @ 1.04
$26,037,000
Services to other districts
$40,000
Interest on investments
$3,500
Rentals
$50,000
Donations
$31,400
Other revenue from local sources
$20,000
Other revenue GED testing
$20,446
Athletic activity
$144,000
Playoff revenue
$8,000
Misc revenue from int sources
$8,000
TOTAL
$26,362,346

Another 49% of the budget is made up from the state revenue the district receives.  The breakdown is as follows:
Tier 1
$21,655,320
Tier 2
$1,207,765
Additional aid for tax reduction
$1,136,725
Support staff allotment
$255,250
TRS on-behalf payments
$2,204,900
TOTAL
$26,459,960

The final 2% of the M&O budget is supplemented by federal revenue the district receives.  This is breakdown of the federal revenue received:
Indirect cost
$75,000
School Health and Related Services (SHARS)
$295,000
Medicaid administrative claiming
$24,000
NJROTC reimbursement
$90,000
TOTAL
$484,000




EXPENDITURES:

Instruction
$30,857,760
Instructional resources/media services
$1,174,818
Curr & Inst Staff development
$249, 169
Instructional leadership
$616,123
School Leadership
$3,082,068
Guidance & Counseling
$2,019,875
Social Work Services
$296,380
Health Services
$528,928
Student Transportation
$2,263,905
Co-curricular activities
$1,635,169
General Administration
$1,514,123
Plant Maintenance
$5,783,096
Security Services
$251,233
Data Processing Services
$634,129
Community Services
$1,670
Other government charges
$375,000
TOTAL
$51,283,446

In the Seguin ISD, approximately 60% of the M&O budget is utilized in the area of instruction.  This is in relationship with the requirement set by Governor Perry that required school districts to spend 60% of their budget on instruction.  This area also encompasses salaries which make up about 80% of that instructional budget.  Seguin ISD does a fabulous job of maximizing their entire budget to provide the resources necessary to provide a quality education to each child.  The school district does such a fabulous job of managing their budget, that they are able to have a positive net activity at the end of the year.  They then turn around and place that money into their fund balance which is very healthy at this time.

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