Today, I want to focus on our M & O budget for 2016-2017. M & O stands for maintenance and operation. The M & O budget comprises the vast majority of our overall budget. The M & O budget provides for salaries and benefits for employees, contracted services, supplies, travel and subsistence, and capital outlay. In other words, this portion of the budget basically allots the money with which the district operates.
The M & O budget is divided into different Functions. The Functions serve to group the budget into various categories. In EISD, there are 17 different Functions within the M & O portion of the budget. Below is the breakdown of EISD’s 2016-2017 M & O budget by Function:
Function 11 – Instruction – This is by far the greatest Function in terms of dollars allocated. For this year’s budget, there is $7,501,838 allocated to Function 11. This represents 57% of our total operating M & O budget.
Function 12 – Library – Pertains to everything related to the libraries in the district. $87,495, or about 1% of the overall M & O budget, is budgeted in Function 12 for the 16-17 school year.
Function 13 – Curriculum and Instruction – $116,086 – 1% – This Function deals with curriculum development and professional development for staff members.
Function 21 – Instructional Leadership – $235,194 – 2% – This Function contains funds that are related to special programs such as special education, career and technology, and 504.
Function 23 – School Leadership – $795,239 – 6% – Function 23 contains all the funds that are devoted to principals, assistant principals, campus office personnel, and the supplies, travels, and fees associated with those positions.
Function 31 – Counseling – $554,288 – 4% – This Function is devoted to the all the counselors’ salaries, supplies, travel, and fees.
Function 32 – Attendance – $27,524 – Less than 1% – A portion of the attendance officer’s salary is budgeted in this Function.
Function 33 – Health – $105,502 – 1% – The school nurse, nurses aides, and all related supplies and travel are in Function 33.
Function 34 – Transportation – $568,872 – 4% – Everything related to our transportation department is budgeted under Function 34.
Function 36 – Co-Curricular/Extra-Curricular – $677,127 – 5% – This Function not only includes everything related to athletics, but also other activities such as UIL academics, one act play, student insurance, yearbook, National Honor Society, gatekeepers, fees for officials, and awards.
Function 41 – Administration – $486,386 – 4% – Function 41 contains all the funds allocated to central administration. This includes the superintendent’s office, business manager, payroll, accounts receivable, and anything related to the school board.
Function 51 – Maintenance – $1,172,675 – 9% – Within the M & O budget, Function 51 is the second largest Function. This Function contains everything related to the maintenance and upkeep of the district. This includes custodial services. However, what makes up the vast majority of this Function are the utility costs. These costs include: electricity, gas, water, telephone, and waste services. In addition, our property and casualty insurance is coded under Function 51.
Function 52 – Security – $51,535 – Less than 1% – CopSync, CopCync911, the Raptor service, and supplies and materials are included in this Function.
Function 53 – Technology – $432,641 – 3% – This Function contains all the cost associated with our technology department and the supplies and equipment for technology upgrades throughout the district.
Function 81 – Construction – $119,108 – 1% – This Function is used for special projects that come up through the school year. For example, last year, the Middle School fascia project was budgeted in Function 81.
Function 99 – Other Intergovernmental Charges – $130,500 – 1% – The only thing that is budgeted in Function 99 is the cost of our tax appraisals and tax collection.
Those are all the Functions with our M & O budget. In future posts, we will look at our federal programs and other special programs. If you have any questions regarding any part of our budget, please do not hesitate to contact me.