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Budget Breakdown


2022-23 Budget Breakdown

In Cedar Hill ISD, payroll costs of roughly $51.7 million made up 80 percent of the 2021–22 operating expenditures, which totaled $64.6 million. Payroll costs include paying teachers, librarians, instructional aides, bus drivers, custodians, principals, administrators, and all of the 882 employees of the district.

A large share of a school district’s operating budget – the funds accessed by the M&O portion of the tax rate – goes toward payroll. Other expenditures include utilities, contracted services, student educational resources, classroom supplies, and equipment, travel, and legal and audit services.

Fund Balance

A fund balance is like a savings account or emergency account that includes money that school districts do not allocate in budgets and hold in reserve. Fund balance is generated when annual revenues exceed actual operating costs. These funds are used to manage fluctuations in cash flow and to cover unforeseen expenses. Districts with a healthy fund balance also typically earn a higher credit rating because they are viewed as financially sound.

Cedar Hill ISD’s Board Policy requires the district to have an amount that would cover three months of annual operating expenses. Currently, Cedar Hill ISD has a fund balance of a little more than $21.8 million, which would cover about 4 months of expenses. However, with the projected shortfall of the 2022-2023 budget due to the failure of the 2022 VATRE, the fund balance will likely be $20.1 million, which would cover closer to 3.5 months of expenses.