Return to TEA Homepage 2017 - 2018 Actual Financial Data
Totals for LIBERTY-EYLAU ISD (019908)
 
Total Enrolled Membership: 2,506
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  District State
  General Fund % Per Student All Funds % Per Student All Funds % Per Student
Revenues 
Operating Revenue
Local Property Tax from M&O (excluding recapture) $6,223,716 28.53% $2,484 $6,223,716 23.93% $2,484 $23,311,618,526 43.58% $4,329
State Operating Funds $14,801,739 67.86% $5,907 $15,109,143 58.10% $6,029 $21,133,674,345 39.51% $3,925
Federal Funds $346,311 1.59% $138 $4,082,144 15.70% $1,629 $6,395,395,368 11.96% $1,188
Other Local $441,013 2.02% $176 $590,976 2.27% $236 $2,654,122,803 4.96% $493
Total Operating Revenue $21,812,779 100.00% $8,704 $26,005,979 100.00% $10,377 $53,494,811,042 100.00% $9,934
Other Revenue
Local Property Tax from I&S $0 0.00% $0 $1,063,147 13.18% $424 $6,707,359,396 80.09% $1,246
State Assistance for Debt Service $0 0.00% $0 $463,770 5.75% $185 $544,840,760 6.51% $101
Other Receipts (excluding debt service financing) $6,537,431 100.00% $2,609 $6,537,431 81.07% $2,609 $1,122,685,839 13.41% $208
Total Other Revenue $6,537,431 100.00% $2,609 $8,064,348 100.00% $3,218 $8,374,885,995 100.00% $1,555
Subtotal: Operating and Other Revenue $28,350,210 100.00% $11,313 $34,070,327 100.00% $13,596 $61,869,697,037 100.00% $11,490
Recapture Revenue
Local Property Tax Recaptured $0 0.00% $0 $0 0.00% $0 $2,068,522,423 100.00% $384
Total Recaptured Revenue $0 0.00% $0 $0 0.00% $0 $2,068,522,423 100.00% $384
Subtotal: Operating, Other and Recaptured Revenue $28,350,210 100.00% $11,313 $34,070,327 100.00% $13,596 $63,938,219,460 100.00% $11,874
Debt Service Financing and TRS Estimate Revenue
Debt Service Financing Related Revenue $0 0.00% $0 $0 0.00% $0 $4,115,875,564 66.55% $764
Estimated State TRS Contributions $969,757 100.00% $387 $978,636 100.00% $391 $2,068,751,527 33.45% $384
Subtotal: Debt Service Financing and TRS Estimate Revenue $969,757 100.00% $387 $978,636 100.00% $391 $6,184,627,091 100.00% $1,149
Grand Total: Operating, Other, Debt Service Financing, and
TRS Estimate Revenue excluding recapture
$29,319,967 100.00% $11,700 $35,048,963 100.00% $13,986 $68,054,324,128 100.00% $12,638


Expenditures 
Operating Expenditures by Object (61xx-64xx only)
Payroll Expenditures (Object 61xx) $17,989,436 83.98% $7,179 $19,728,675 80.15% $7,873 $41,575,937,660 79.29% $7,721
Professional & Contracted Services (Object 62xx) $1,692,448 7.90% $675 $2,653,704 10.78% $1,059 $5,014,875,873 9.56% $931
Supplies & Materials (Object 63xx) $1,070,191 5.00% $427 $1,540,931 6.26% $615 $4,404,653,622 8.40% $818
Other Operating Expenditures (Object 64xx) $668,501 3.12% $267 $690,534 2.81% $276 $1,439,914,626 2.75% $267
Total Operating Expenditures by Object $21,420,576 100.00% $8,548 $24,613,844 100.00% $9,822 $52,435,381,781 100.00% $9,738
Non-Operating Expenditures by Object
Debt Services(Object 65xx) $75,150 23.45% $30 $1,463,763 7.68% $584 $7,697,906,295 45.77% $1,430
Capital Outlay(Object 66xx) $245,382 76.55% $98 $17,599,957 92.32% $7,023 $9,119,400,592 54.23% $1,694
Total Non-Operating Expenditures by Object $320,532 100.00% $128 $19,063,720 100.00% $7,607 $16,817,306,887 100.00% $3,123
Grand Total: Operating and Non-Operating Expenditures by Object $21,741,108 100.00% $8,676 $43,677,564 100.00% $17,429 $69,252,688,668 100.00% $12,861


Operating Expenditures by Function (61xx-64xx only)
Instruction(Function 11,95) $12,373,307 57.76% $4,937 $13,545,052 55.03% $5,405 $29,424,134,733 56.12% $5,464
Instructional Resources & Media Services (Function 12) $171,447 0.80% $68 $171,447 0.70% $68 $602,171,978 1.15% $112
Curriculum & Staff Development (Function 13) $433,494 2.02% $173 $486,735 1.98% $194 $1,174,027,339 2.24% $218
Instructional Leadership (Function 21) $180,328 0.84% $72 $414,954 1.69% $166 $833,541,635 1.59% $155
School Leadership (Function 23) $1,368,765 6.39% $546 $1,496,536 6.08% $597 $3,098,498,544 5.91% $575
Guidance Counseling Services (Function 31) $757,014 3.53% $302 $829,362 3.37% $331 $1,925,975,683 3.67% $358
Social Work Services (Function 32) $0 0.00% $0 $0 0.00% $0 $142,320,696 0.27% $26
Health Services (Function 33) $121,645 0.57% $49 $126,119 0.51% $50 $536,355,618 1.02% $100
Transportation (Function 34) $301,274 1.41% $120 $301,274 1.22% $120 $1,568,320,677 2.99% $291
Food Services (Function 35) $0 0.00% $0 $1,442,723 5.86% $576 $2,824,086,188 5.39% $524
Extracurricular (Function 36) $1,150,301 5.37% $459 $1,150,301 4.67% $459 $1,597,992,112 3.05% $297
General Administration (Function 41,92) $887,103 4.14% $354 $888,228 3.61% $354 $1,761,407,933 3.36% $327
Facilities Maintenance & Operations (Function 51) $2,927,642 13.67% $1,168 $2,944,567 11.96% $1,175 $5,268,534,020 10.05% $978
Security & Monitoring Services (Function 52) $171,887 0.80% $69 $171,887 0.70% $69 $488,298,074 0.93% $91
Data Processing Services (Function 53) $567,496 2.65% $226 $567,496 2.31% $226 $931,377,981 1.78% $173
Community Services (Function 61) $8,873 0.04% $4 $77,163 0.31% $31 $258,338,570 0.49% $48
Total Operating Expenditures by Function $21,420,576 100.00% $8,548 $24,613,844 100.00% $9,822 $52,435,381,781 100.00% $9,738
Non-Operating Expenditures by Function
Non-Operating Expenditures by Function (1x-9x) (65xx) $75,150 23.45% $30 $1,463,763 7.68% $584 $7,697,906,295 45.77% $1,430
Non-Operating Expenditures by Function (1x-9x) (66xx) $245,382 76.55% $98 $17,599,957 92.32% $7,023 $9,119,400,592 54.23% $1,694
Total Non-Operating Expenditures by Function $320,532 100.00% $128 $19,063,720 100.00% $7,607 $16,817,306,887 100.00% $3,123
Grand Total: Operating and Non-Operating Expenditures by Function $21,741,108 100.00% $8,676 $43,677,564 100.00% $17,429 $69,252,688,668 100.00% $12,861


Operating Expenditures by Program Intent Code (PIC) (61xx-64xx only)
Basic Educational Services (PIC 11) $9,579,089 44.72% $3,822 $9,732,898 39.54% $3,884 $23,351,370,557 44.53% $4,336
Gifted and Talented (PIC 21) $91,508 0.43% $37 $91,508 0.37% $37 $396,916,794 0.76% $74
Career and Technical (PIC 22) $992,945 4.64% $396 $1,023,828 4.16% $409 $1,595,168,761 3.04% $296
Students with Disabilities (PICs 23,33) $2,432,953 11.36% $971 $3,174,826 12.90% $1,267 $6,244,503,312 11.91% $1,160
State Compensatory Education (PICs 24,26,28,29,30,34) $1,559,118 7.28% $622 $2,295,356 9.33% $916 $4,556,355,015 8.69% $846
Bilingual (PICs 25,35) $12,088 0.06% $5 $12,088 0.05% $5 $736,801,391 1.41% $137
High School Allotment (PIC 31) $224,701 1.05% $90 $224,701 0.91% $90 $568,930,627 1.09% $106
PreKindergarten (PIC 32) $723,668 3.38% $289 $723,633 2.94% $289 $553,448,852 1.06% $103
Athletics/Related Activities (PIC 91) $934,748 4.36% $373 $934,748 3.80% $373 $1,056,539,734 2.01% $196
Un-Allocated (PIC 99) $4,869,758 22.73% $1,943 $6,400,258 26.00% $2,554 $13,375,346,738 25.51% $2,484
Total Operating Expenditures by Program Intent Code (PIC) $21,420,576 100.00% $8,548 $24,613,844 100.00% $9,822 $52,435,381,781 100.00% $9,738
Non-Operating Expenditures by PIC
Non-Operating Expenditures by PIC (1x-9x) (65xx) $75,150 23.45% $30 $1,463,763 7.68% $584 $7,697,906,295 45.77% $1,430
Non-Operating Expenditures by PIC (1x-9x) (66xx) $245,382 76.55% $98 $17,599,957 92.32% $7,023 $9,119,400,592 54.23% $1,694
Total Non-Operating Expenditures by
Program Intent Code (PIC)
$320,532 100.00% $128 $19,063,720 100.00% $7,607 $16,817,306,887 100.00% $3,123
Grand Total: Operating and Non-Operating Expenditures by
Program Intent Code (PIC)
$21,741,108 100.00% $8,676 $43,677,564 100.00% $17,429 $69,252,688,668 100.00% $12,861

Disbursements 
Total Disbursements
Operating Expenditures $21,420,576 67.07% $8,548 $24,613,844 44.92% $9,822 $52,435,381,781 71.88% $9,738
Recapture $0 0.00% $0 $0 0.00% $0 $2,068,522,423 2.84% $384
Total Other Uses $9,537,428 29.86% $3,806 $9,537,428 17.41% $3,806 $971,298,085 1.33% $180
Intergovernmental Charge $657,889 2.06% $263 $1,576,703 2.88% $629 $656,200,804 0.90% $122
Debt Service (Object 6500) $75,150 0.24% $30 $1,463,763 2.67% $584 $7,697,906,295 10.55% $1,430
Capital Projects (Object 6600) $245,382 0.77% $98 $17,599,957 32.12% $7,023 $9,119,400,592 12.50% $1,694
Total Disbursements $31,936,425 100.00% $12,744 $54,791,695 100.00% $21,864 $72,948,709,980 100.00% $13,547

Tax Rates 
2017 - 2018 (current tax year) Tax Rates
Maintenance & Operations       1.1700     1.0933    
Interest & Sinking       0.2000     0.2108    
Total Tax Rate       1.3700     1.3041    

Fund Balance**
Fund Balance
Nonspendable Fund Balance $69,661   $28 $69,661   $28 $239,176,837   $47
Restricted Fund Balance $0   $0 $1,497,890   $598 $17,226,468,243   $3,385
Committed Fund Balance $2,700,000   $1,077 $3,772,179   $1,505 $3,318,730,683   $652
Assigned Fund Balance $0   $0 $0   $0 $2,536,919,034   $499
Unassigned Fund Balance $3,490,821   $1,393 $3,490,821   $1,393 $12,529,551,989   $2,462
Total Fund Balance** $6,260,482   $2,498 $8,830,551   $3,524 $35,850,846,786   $7,045
Fund Balance Reconciliation
2016-2017 Total Fund Balance (Previous Year) $8,876,783   $3,493 $25,465,703   $10,022 $33,590,717,467   $6,624
2017-2018 Excess (Deficiency) Operating Expenditures $383,699   $153 $-16,635,152   $-6,638 $-7,644,108,910   $-1,502
2017-2018 Excess (Deficiency) Non-Operating Expenditures $-3,000,000   $-1,197 $0   $0 $9,701,792,793   $1,906
2017-2018 Uncommon Items $0   $0 $0   $0 $202,445,436   $40
2017-2018 Total Fund Balance $6,260,482   $2,498 $8,830,551   $3,524 $35,850,846,786   $7,045

Link To More PEIMS Financial Standard Reports
TEA | Office of School Finance | Forecasting & Fiscal Analysis