District Status Detail

2007-2008 District Status Detail

Name: REFUGIO=20 ISD(196903)

Publication Level 1: 6/8/2009 4:39:05 PM =

Status: Passed Publication Level 2: 8/25/2009=20 1:41:58 PM

Rating: Superior = Achievement Last Updated: 8/25/2009 1:41:58=20 PM Indicators Answered YES: 23 Indicators Answered NO: 1

District Score: 80 Passing Score: 55

#	Indicator Description	Updated	Score
1	Was=20 The Total Fund Balance Less Reserved Fund Balance Greater Than = Zero In The=20 General Fund?	5/13/2009 4:11:07 PM	Yes
2	Was=20 the Total Unrestricted Net Asset Balance (Net of Accretion of = Interest on=20 Capital Appreciation Bonds) In the Governmental Activities Column = in the=20 Statement of Net Assets Greater than Zero? (If the District's 5 = Year %=20 Change in Students was 10% more)	5/13/2009 4:11:08 PM	Yes
3	Were=20 There No Disclosures In The Annual Financial Report And/Or Other = Sources=20 Of Information Concerning Default On Bonded Indebtedness = Obligations?=20	5/13/2009 4:11:08 PM	Yes
4	Was=20 The Annual Financial Report Filed Within One Month After November = 27th or=20 January 28th Deadline Depending Upon The District's Fiscal Year = End Date=20 (June 30th or August 31st)?	5/13/2009 4:11:08 PM	Yes
5	Was=20 There An Unqualified Opinion in Annual Financial Report?	5/13/2009 4:11:08 PM	Yes
6	Did=20 The Annual Financial Report Not Disclose Any Instance(s) Of = Material=20 Weaknesses In Internal Controls?	5/13/2009 4:11:08 PM	Yes
			1 Multiplier Sum
7	Did=20 the Districts Academic Rating Exceed Academically Unacceptable? =	5/13/2009 4:11:08 PM	5
8	Was=20 The Three-Year Average Percent Of Total Tax Collections (Including = Delinquent) Greater Than 98%?	5/13/2009 4:11:09 PM	5
9	Did=20 The Comparison Of PEIMS Data To Like Information In Annual = Financial=20 Report Result In An Aggregate Variance Of Less Than 3 Percent Of=20 Expenditures Per Fund Type (Data Quality Measure)?	5/13/2009 4:11:09 PM	5
10	Were=20 Debt Related Expenditures (Net Of IFA And/Or EDA Allotment) < = $250.00=20 Per Student? (If The District's Five-Year Percent Change In = Students =3D Or=20 > 7%, Or If Property Taxes Collected Per Penny Of Tax Effort = >=20 $200,000 Per Student)	5/13/2009 4:11:09 PM	1
11	Was=20 There No Disclosure In The Annual Audit Report Of Material = Noncompliance?=20	5/13/2009 4:11:09 PM	5
12	Did=20 The District Have Full Accreditation Status In Relation To = Financial=20 Management Practices? (e.g. No Conservator Or Monitor Assigned) =	5/13/2009 4:11:10 PM	5
13	Was=20 The Percent Of Operating Expenditures Expended For Instruction = More Than=20 65%? (Functions 11, 36, 93, 95) (Phased in over three years, 55% = for=20 2006-2007; 60% for 2007-2008; and 65% for 2008-2009)	5/13/2009 4:11:10 PM	3
14	Was=20 The Percent Of Operating Expenditures Expended For Instruction = More Than=20 or equal to 65%? (Functions 11, 12, 31, 33, 36, 93, 95)	5/13/2009 4:11:10 PM	3
15	Was=20 The Aggregate Of Budgeted Expenditures And Other Uses Less Than = The=20 Aggregate Of Total Revenues, Other Resources and Fund Balance In = General=20 Fund?	5/13/2009 4:11:10 PM	5
16	If=20 The District's Aggregate Fund Balance In The General Fund And = Capital=20 Projects Fund Was Less Than Zero, Were Construction Projects = Adequately=20 Financed? (To Avoid Creating Or Adding To The Fund Balance Deficit = Situation)	5/13/2009 4:11:10 PM	5
17	Was=20 The Ratio Of Cash And Investments To Deferred Revenues (Excluding = Amount=20 Equal To Net Delinquent Taxes Receivable) In The General Fund = Greater Than=20 Or Equal To 1:1? (If Deferred Revenues Are Less Than Net = Delinquent Taxes=20 Receivable)	5/13/2009 4:11:11 PM	5
18	Was=20 The Administrative Cost Ratio Less Than The Threshold Ratio? =	5/13/2009 4:11:11 PM	5
19	Was=20 The Ratio Of Students To Teachers Within the Ranges Shown Below = According=20 To District Size?	5/13/2009 4:11:11 PM	5
20	Was=20 The Ratio Of Students To Total Staff Within the Ranges Shown Below = According To District Size?	5/13/2009 4:11:11 PM	4
21	Was=20 The Total Fund Balance In The General Fund More Than 50% And Less = Than=20 150% Of Optimum According To The Fund Balance And Cash Flow = Calculation=20 Worksheet In The Annual Financial Report?	5/13/2009 4:11:11 PM	5
22	Was=20 The Decrease In Undesignated Unreserved Fund Balance < 20% Over = Two=20 Fiscal Years?(If 1.5 Times Optimum Fund Balance < Total Fund = Balance In=20 General Fund Or If Total Revenues > Operating Expenditures In = The=20 General Fund,Then District Receives 5 Points)	5/13/2009 4:11:12 PM	5
23	Was=20 The Aggregate Total Of Cash And Investments In The General Fund = More Than=20 $0?	5/13/2009 4:11:12 PM	5
24	Were=20 Investment Earnings In All Funds (Excluding Debt Service Fund and = Capital=20 Projects Fund) More Than $20 Per Student?	5/13/2009 4:11:12 PM	4
			80 Weighted Sum
			1 Multiplier Sum
			80 Score

Determination Of Rating

A. Did The District Answer 'No' To Indicators 1, = 2, 3 Or=20 4? OR Did The District Answer 'No' To = Both 5=20 and 6? If So, The District=E2=80=99s Rating Is = Substandard=20 Achievement. B. Determine Rating By Applicable Range For summation = of the=20 indicator scores (Indicators 7-24) Superior Achievement 75-85 and Yes to indicator 7 Above Standard Achievement 65-74 or >=3D 75 and No to indicator 7 Standard Achievement 55-64 Substandard Achievement <55 or No to one default indicator=20

Indicator 19 & 20 Ratios

Indicator 19 Ranges for Ratios Indicator 20 Ranges for Ratios District Size - Number of Students Between Low High District Size - Number of Students Between Low High < 500 7 22 < 500 5 14 500-999 10 22 500-999 5.8 14 1000-4999 11.5 22 1000-4999 6.3 14 5000-9999 13 22 5000-9999 6.8 14 =3D> 10000 13.5 22 =3D> 10000 7.0 14

Options

=20 =20 =20 =20 =

Audit Home Page: Schoo= l=20 Financial Audits | Send comments or suggestions to mailto:schoolaudits@tea.state.tx.us?subject=3DFIRST%20Suggestions=20

The Texas = Education=20 Agency
1701 North Congress Avenue =C2=B7 Austin, Texas, = 78701 =C2=B7 (512) 463-9734