Analysis Paper Analyzing District's M & O Fund

Week 3, Assignment 4
Reviewing and analyzing your district's M & O Fund

In reviewing the October 31st Statement of Finances released by TEA, 2011, Galena Park ISD has a maintenance and operations budget equaling $69,523,894, based on the compressed rate used to determine funding of this function. Of the total revenues, 59% are from the state, 40% are local, and 1% are federal. The monies received are allocated to fund several functions. The largest of these functions is the regular program allotment which is used to fund regular education. The second largest function for allocation of funds is used to support the education of economically disadvantaged students.  The third largest function for allocation of funds is to the special education students.

Funds allocated through Tier I (as indicated on the Summary of Finances) generally match the allowed expenditures listed on the AEIS report or district snapshot. A few of the programs actually spend less, such as the regular allotment. One item that shocks me is the lack of expenditures tied to fund the education of students in a bilingual or ESL program in our district. In 2009-10 GPISD spent $1.8 million dollars to fund these programs. By comparison, GPISD spent $17,277,899 to fund special education programs in the district. What makes the funding between these two programs interesting is the number of students. GPISD served approximately 6,000 students in bilingual/ESL programs while only about 9% of GPISD students are served through our special education program.