Sections 44.002 through 44.006 of the Texas Education Code establish the
legal basis for budget development in school districts. Budgets for
the General Fund, Debt Service Fund and Food Service Fund must be
included in the official district budget. These budgets must be
prepared and approved at least at the fund and function levels to comply
with the state's legal level of control mandates. The district budget
must be adopted by the Board of Trustees no later than August 31.
Each year's budget is provided in two levels of detail. For those
readers wishing a deep analysis of the District, its resources, and its
programs, the Budget Analysis and Detail Report is the best option. It
provides in-depth analysis of all sources and uses of funds, enrollment
projections, programmatic decisions, staffing, and a three year
financial projection. For readers wishing to see a high level summary
of the District budget and key statistical data, the Budget Summary
Report will provide a concise overview.