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Financial Transparency
Transparency
Alief Independent School District (ISD) is committed to transparency and accountability in all of its operations and decision making. As part of this commitment, the school district has implemented a variety of measures to ensure that all stakeholders, including parents, staff, and community members, are informed and engaged in the district's activities. From financial disclosures to public meetings, Alief ISD strives to maintain open channels of communication and transparency in all of its actions, helping to build trust and credibility with the community it serves.
Financial Summary
The following summary data is from the Governmental Fund Statements in the District's Comprehensive Annual Financial Report for the year ended August 31, 2023. Governmental Funds include the District's primary operating fund, i.e. General Fund, Special Revenue Fund for various grants, Debt Service Fund for the payment of interest and principal on all bonds, and Capital Projects Fund to account for the expenditures of bond proceeds.
Revenue Per Student
Expenditures Per Student
Tax Rate Trend
Full-time Equivalent Employees
Annual Comprehensive Financial Reports (ACFR)
The Annual Comprehensive Financial Report (ACFR) consists of management’s representations concerning the finances of the District. The annual financial statements, presented in conformity with generally accepted accounting principles, have been audited by licensed certified public accountants.
Alief ISD has received the Association of School Business Officials International (ASBO) Certificate of Excellence in Financial Reporting for the past 35 years.
The award is given once a team of reviewers finds that the applicant's Annual Comprehensive Financial Report (ACFR) has met or exceeded the criteria on the certificate of excellence checklist for high quality, transparency, and fiscal integrity.
Alief ISD also participates in the Government Finance Officers Association's Certificate of Achievement for Excellence in Financial program. Alief ISD has also received the Certificate of Achievement for Excellence in Financial Reporting Award for the past 35 years.
Receiving these awards is recognition that Alief ISD has met the highest standards of excellence in financial reporting.
Budget Information
The budget reflects the allocation of revenues and expenditures to support the educational programs and services. Each school district in Texas is required by law to prepare annually a budget for the General Fund, the Debt Service Fund and the Food Service Program. The following budget documents are the original budgets adopted by the Board of Trustees. The Accounting Department performs budget reviews during the year in which budget requirements are re-evaluated and revisions are recommended to the Board. Therefore, the budget amendments are not included in the original budget documents.
Budget Documents
Link to 2023-24 Raw Budget (see Account Code Structure for Budget Code Descriptions)
Monthly Accounts Payable Check Registers
In an effort to be transparent and accountable to the public, the District posts monthly check registers showing payments by check number, date, payee, amount, and type of expenditures. In addition, the District also summarizes electronic payments by category.
Monthly Financial Activity Reports
The financial activity reports are presented to the Alief Board of Trustees by governmental fund type at each regularly monthly Board meeting. These statements are unaudited. The reports for the month of August are not posted due to the annual year-end closing procedures and audit. Questions pertaining to the information in these reports should be directed to Anne Faichtinger, Chief Operating Officer.
Investment Reports
Annual Investment Reports provide information and analysis on the District's investments in accordance with the Texas Public Funds Investment Act.
Accountability Reports
The state's school financial accountability rating system, known as the School Financial Integrity Rating System of Texas (FIRST), ensures that Texas public schools are held accountable for the quality of their financial management practices and that they improve those practices. Alief ISD has received the highest rating under the School FIRST rating system each year since the system was implemented.
Debt Obligation
The Business and Support Services Department is responsible for preparing financial reports and debt information that promote transparency and accountability.
Click on the link below to access Alief ISD's debt information.
Links And Other Information
Link to the Texas Comptroller's website about transparency in government.
Alief ISD continues to have one of the lowest debt/student ratio and debt per capita ratio in the Region/Area. Please click on the link to view a recent report from the Comptroller on public entity debt.