Business and Finance

Financial Information

Financial Accounting Resource Guide










Audit Reports

2008-2009 Audit Report

2009-2010 Audit Report

2010-2011 Audit Report

2011-2012 Audit Report

2012-2013 Audit Report

2013-2014 Audit Report


Board Reports 

 July 2014  August 2014  September 2014
 October 2014  November 2014  December 2014
 January 2015  February 2015  


Debt Information

Debt Information & Transparency Pledge


Check Payment Lists

2008-2009 Check Payments

2009-2010 Check Payments

2010-2011 Check Payments

2011-2012 Check Payments

2012-2013 Check Payments

2013-2014 Check Payments

Payroll Register

For security purposes, check payments are not posted online

until they have aged at least 90 days.


Business Office Guidelines and Procedures

Grant Management Procedures




Multi Regional Purchasing Cooperative (MRPC) - General

Multi Regional Purchasing Cooperative (MRPC) - Technology

The Cooperative Purchasing Network (TCPN)

Texas Department of Information Resources (DIR)

Texas Term Contracts

Texas Educational Technology Purchasing Consortium (TETPC)

TIPS Cooperative

U.S. Communities


Purchasing Forms

Price Quote Form

Vendor W-9

Vendor Conflict of Interest Disclosure

Vendor Felony Conviction Notification

Sole Source Compliance Letter

Tax Exempt Form

Consultant / Independent Contractor Services Packet

Travel Forms

Trip Request Form

Lodging Per Diem Rates

Texas Hotel Occupancy Tax Exemption Certificate

Hotel Contract Information

Rental Car Contracts


Equipment Tracking Forms

Receipt & Use of District Property


Payroll Forms

Extra Duty Timesheet

Missed Punch Log


Deposit Forms

Deposit Verification Form



2008-2009 Budget

2009-2010 Publication of Adopted Budget

2010-2011 Publication of Adopted Budget

2011-2012 Publication of Adopted Budget

2012-2013 Budget Summary

2012-2013 Publication of Adopted Budget

2013-2014 Proposed Budget

2013-2014 Budget Summary

2013-2014 Publication of Adopted Budget

2014-2015 Proposed Budget

2014-2015 Budget Summary

2014-2015 Publication of Adopted Budget

The Pilot Point Independent School District proposes to adopt a tax rate that will raise more taxes for maintenance and operations than last year's tax rate.  The tax rate will effectively be raised by 4 percent.

The effective tax rate calculation enables the public to evaluate the relationship between taxes for the prior year and the current year, based on a tax rate that would produce the same amount of taxes if applied to the same properties taxed in both years.  Full disclosure under Tax Code 26.04 requires the District to use special language to describe the increase tax collections.  It is important to recognize that the current funding formulas for public education do not allow a District to keep the additional taxes collected at the compressed maintenance and operations tax rate as a result of having a higher tax base.  The state's revenue contribution will decrease to offset the increased local tax collections based on the maintenance and operations compressed rate.

The tax rate for 2014-2015 remains at $1.37, unchanged from 2013-2014.


Financial Facts 2014-2015

Net Taxable Value Estimated   $ 590,038,134

Taxable Value Per ADA $ 446,999

Tax rate per $100 valuation $ 1.37

     Maintenance & Operation $1.17

     Interest & Sinking $0.20

Homeowner Exemptions:

     Homestead $ 15,000

     Over Age $ 16,000

     Disability $ 10,000

Operating Budget $ 12,662,240

Operating Budget Per ADA $ 9,593


Utility Summary

Utility Summary 2008-2009

Utility Summary 2009-2010

Utility Summary 2010-2011

Utility Summary 2011-2012

Utility Summary 2012-2013

Utility Summary 2013-2014


Other Required Postings

ARRA Section 1511 Certification (Year One)

ARRA Section 1511 Certification (Year Two)



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