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. 68.4% of funding is sourced from the state of Texas. 31.2% of funding is generated from local property tax revenue. .004% of funding is from the federal government.

Operating Budget

China Spring ISD projects revenues totaling $40 million for the 2026-27 academic year.

Revenues projected on 95.5% attendance for the 2026-27 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 15% 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 4% 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% of revenues at the district. Within fund 199, 80% of funds is allocated for employee salaries, 10% for fixed expenses such as electricity, fuel for buses, and phone services. Leaving the remaining 10% of the district budget for technology, school supplies, and curriculum programs.

Approximately 80% of the district's budget is allocated for personnel costs for our educators, administrators, and support staff.

 

China Spring ISD has an operating budget of slightly more than $41 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, 90% of expenses cover fixed costs, such as teacher salaries, utilities, and property insurance. The remaining 10% supports technology, school supplies, curriculum programs, and other needs.

Fund 599 is restricted by law and can only be used to pay voter-approved debt. This fund ensures the district can meet upcoming bond payment schedules on time, but it cannot be used to support operating expenses or other programs.

Fund 240 represents Food Service and operates under strict federal and state regulations. This fund can only be used to cover expenses related to feeding students.

The district does not currently project a budget deficit. However, if expenditures were to exceed revenue in Fund 199, the district could not use surplus funds from Fund 599 or Fund 240 to cover the shortfall, even if those funds had excess revenue. Because these funds have specific requirements for how they can be used, the district would instead need to use its general fund balance reserves—similar to a savings account—to cover the gap.

Fund 599

Projected Expenses

$4,691,480

Projected Revenue

$4,691,480

Fund 240

Projected Expenses

$1,425,202

Projected Revenue

$1,425,202

Fund 199

Projected Expenses

$34,633,362

Projected Revenue

$34,633,362