Moak Casey & Associates released their newest version of “Tracking the Education Dollar in Texas Public Schools” on behalf of the Texas Association of School Administrators and Texas Association of School Boards.  Contrary to public school critics, the 2013 school expenditures reflected 60.8% of the $52.4 billion in state funds were spent on direct instruction for the 4.9 million children in Texas Public Schools.

Direct instruction includes teacher salaries and benefits, instructional materials, teacher aides, librarians.  Add another 21.4% for instructional support, which includes principals, counselors, and nurses. Approximately 14.9% of a district’s funds provide transportation, food service, student safety, technology support, building maintenance and upkeep, grounds maintenance, utilities and a vast number of ever increasing state mandates. The remaining 2.9% of a district’s revenue is budgeted for central administration, which includes all central office staff, legal services, audit and accounting services and the costs of tax appraisal and collections. 

Every school district must account for expenditures using codes that allow for extensive analysis of what is purchased, how it will be used and the source of revenue for the expenditure.  The budget process and expenditures are subject to in-depth audits annually to insure compliance with all state and federal guidelines.

“Tracking the Education Dollar” features the “average” cost for a typical student per day with incremental costs equaling $1.00

Bus ride to school                                                                $.03
Clean and well maintained building                                     $.09
Heat / Cooling                                                                      $.03
Security / Health services                                                    $.02
Classroom teacher                                                              $.49
Instructional aides/instructional supplies                             $.09
Curriculum, professional training, instructional leadership  $.03
Lunch in cafeteria                                                                $.01
Counseling and guidance assistance                                  $.04
Well run campus with instructional support services           $.06
District support structures to insure effective operations     $.03
Bus ride home or extra-curricular activities                          $.03

The above illustration is based on the average state revenue per student of $8,695 (state funds + local funds) with an average tax rate of $1.068.  Angelina County schools are below the state revenue average, with the exception of Pineywood’s Charter, which is funded 100% by the state based on the average state revenue per student.

 

District                            State Revenue       Tax Rate

Hudson                             $6,051                    $1.17

Central                              $6,022                    $1.17

Huntington                         $6,076                    $1.17

Diboll                                $5,929                    $1.17

Lufkin                                $4,292                    $1.04

Zavalla*                            $6,836                    $1.17

*Zavalla qualifies for additional state funds generated by the small schools formula.

Education is labor intensive, salaries accounting for over 80% of a district’s expenditures.  According to data released by the Texas Education Agency, in 2013, Texas Schools employed:

317,000 teachers
58,800 education aides
5,200 central office staff
4,600 librarians
49,400 maintenance & operating employees
37,600 food service employees
22,600 bus drivers
8,400 data processing, security
7,200 campus principals
9,000 assistant principals
10,600 school counselors
5,800 school nurses
5,200 superintendents, assistant superintendents, business managers, human resource directors
7,300 auxiliary office staff

Years of legislation have resulted in mandates that require districts to provide the necessary staff to fulfill the intent of the various laws. The bills were written with the best of intentions; however, the unintended consequences have resulted in increased costs for educating the diverse population of students in our state.  Over 60% of our students live in poverty, resulting in schools having to assume increasing responsibilities for not only educating students in the classroom, but providing services that go beyond the classroom. 

 

Schools cannot continue to meet the increasing mandates, academic expectations, and social challenges of our students without adequate state funding.  The problem is not how schools spend the dollars, the problem lies in the lack of state funding for public schools. 

 

The 84th Legislative Session will begin in January.  It is imperative our state legislators remember that our children don’t attend red schools or blue schools.  Elected officials must drop the partisan rhetoric and work together for all children.  Providing a quality education is a Texas issue.