China Spring ISD School Budget

Your tax dollars are at work in our schools, supporting our students and educators every day. China Spring ISD is dedicated to responsibly managing school funds while being transparent with our community.

Funding Sources

A school district's budget is made up of two parts:

  • Revenue: How the district receives money.

  • Expenditures: How the district spends money.

China Spring ISD receives receives money from three sources of funding. 58% of funding is sourced from the state of Texas. 39.% of funding is generated from local property tax revenue. 2.5% of funding is from the federal government.

Operating Budget

China Spring ISD projects revenues totaling $37.6 million for the 2024-25 academic year.

Revenues projected on 95.75% attendance for the 2024-25 academic year.

Where does the money go?

The budget is organized into three general funds. Fund 599 is debt service. The money in fund 599 is specifically for paying voter-approved debt secured through bond elections. Fund 599 accounts for 14.8% of revenues. Texas state law mandates money from fund 599 can only be used toward voter-approved debt.

Fund 240 is food service. The money in fund 240 goes directly to support child nutrition services at the district. From providing food, to purchasing new kitchen appliances, Fund 240 accounts for 3.61% of revenues. Texas state law mandates money from fund 240 can only be used toward child nutrition services.

Fund 199 is the largest fund at China Spring ISD, funding teacher salaries, school supplies, facility repairs, and professional development for staff. Fund 199 accounts for 78.2% of revenues at the district. Within fund 199, 79.2% of funds is allocated for teacher salaries, 10.5% for utilities, and 2.5% for property insurance. Leaving the remaining 7.8% of the district budget for technology, school supplies, and curriculum programs.

Approximately 78% of the district's budget is allocated for personnel costs for our educators, administrators, and support staff.

 

Understanding the budget deficit.

China Spring ISD has an operating budget of slightly more than $37.9 million, with revenues projected of $37.6 million. This budget reflects all three primary funds: 599, 240, and 199.

Fund 199 is the largest fund at China Spring ISD, and it is the fund over which the district has the most discretion for how funds are allocated. When the district adopts a new budget, we are primarily focusing on the revenue and expenses within fund 199. Within fund 199, 92.2% of expenses cover fixed costs, such as teacher salaries, utilities, and property insurance. The remaining 7.8% supports technology, school supplies, curriculum programs, and other needs.

Funds 599 and 240 report a budget surplus; however, due to state and federal guidelines, the budget surplus cannot be legally used to offset the budget shortfall projected in Fund 199. Instead, the district will draw from the general fund balance reserves (similar to a savings account) to cover the gap in the coming year.

Fund 599

Projected Expenses

$4,658,748

Projected Revenue

$5,583,248

Fund 240

Projected Expenses

$1,335,413

Projected Revenue

$1,358,665

Fund 199

Projected Expenses

$30,655,695

Projected Revenue

$29,432,195