Budget & Financial Planning

As part of the budget planning process, presentations are made to the HISD Board of Education, schools, central office departments, and other stakeholders in the district.

Board workshop presentations are presented by the Office of Budgeting and Financial Planning and the chief financial officer, and target the Board of Education, schools and central office departments. These presentations are used not only to target specific information but also to help inform and educate groups on how the school district is funded and how financial decisions impact the district.

Community presentations are not directly targeted to the Board of Education, HISD schools, or departments. They represent information that is shared with other groups such as employees, businesses, editorial boards, and other public groups.

Every year, school districts are required by state law to adopt a fiscal budget for the General Fund, Debt Service Fund, and Food Services Fund that is presented to the HISD Board of Education each June and takes effect on July 1st. The budget is submitted to the Board of Education for consideration, and they may may adopt or amend the budget. A budget must be adopted before funds can be spent for the upcoming fiscal year. The documents below present financial data for all business areas, as well as detailed data for all HISD schools and departments. The recommended budget book will be posted here until the board adopts the budget, and the CAFR is approved in the fall. 

Every year HISD presents a recommended budget to the Board of Education and to the public for discussion regarding adoption or amending. The district publishes an annual notice of "Public Hearing to Discuss the Budget" in the Houston Chronicle in June. It is required by state law that a notice of a public hearing on the budget be published 10 days before the actual hearing takes place. The hearing provides an opportunity for citizens to notify HISD if they wish to speak at the board meeting on the district's annual budget.

HISD Budgetary Update Reports are presented to the Board of Education twice a year by the Office of Budgeting and Financial Planning and the chief financial officer. The mid-year report presents information at the end of December of each year, and the June update report reflects year-end data as it is in mid-June each year. This report is by function and includes the General Fund, Debt Service Fund, Capital Renovation Fund, Special Revenue Fund, and Food Services Fund.

The purpose of the financial accountability rating system [Texas Administrative Code (TAC), Title 19, §109.1001] is to ensure that school districts and open-enrollment charter schools are held accountable for the quality of their financial management practices and achieve improved performance in the management of their financial resources. The system is designed to encourage Texas public schools to manage their financial resources more effectively in order to provide the maximum allocation possible for direct instructional purposes. The system will also disclose the quality of local management and decision-making processes that impact the allocation of financial resources in Texas public schools.

Additional information can be found in TAC §§109.1001-1004 and Texas Education Code (TEC) §§39.201-39.204.

The School Resource Allocation Handbook provides information on decentralization, how schools are funded, sample funding sheet, budget timelines, frequently asked questions, and position management information.