District Status Detail

2005-2006 District Status Detail

Name: DEWEYVILLE=20 ISD(176903) Rating: Above Standard = Achievement Last Updated: 8/23/2007 9:30:25=20 AM Indicators Answered YES: 17 Indicators Answered NO: 4

#	Indicator Description	Updated	Result
1	Was=20 The Total Fund Balance Less Reserved Fund Balance Greater Than = Zero In The=20 General Fund?	6/14/2007 10:47:23 AM	Yes
2	Were=20 There No Disclosures In The Annual Financial Report And/Or Other = Sources=20 Of Information Concerning Default On Bonded Indebtedness = Obligations?=20	6/14/2007 10:47:23 AM	Yes
3	Was=20 The Annual Financial Report Filed Within One Month After November = 27th or=20 January 28th Deadline Depending Upon The District's Fiscal Year = End Date=20 (June 30th or August 31st)?	6/14/2007 10:47:23 AM	Yes
4	Was=20 There An Unqualified Opinion in Annual Financial Report?	6/14/2007 10:47:23 AM	Yes
5	Did=20 The Annual Financial Report Not Disclose Any Instance(s) Of = Material=20 Weaknesses In Internal Controls?	6/14/2007 10:47:23 AM	Yes
6	Was=20 The Percent Of Total Tax Collections (Including Delinquent) = Greater Than=20 96%?	6/14/2007 10:47:23 AM	No
7	Did=20 The Comparisons Of PEIMS Data To Like Information In Annual = Financial=20 Report Result In An Aggregate Variance Of Less Than 4 Percent Of=20 Expenditures Per Fund Type (Data Quality Measure)?	6/14/2007 10:47:23 AM	Yes
8	Were=20 Debt Related Expenditures (Net Of IFA And/Or EDA Allotment) < = $770.00=20 Per Student? (If The District's Five-Year Percent Change In = Students =3D Or=20 > 2%, Or If Property Taxes Collected Per Penny Of Tax Effort = >=20 $100,000, Then Answer This Indicator Yes)	6/14/2007 10:47:23 AM	No
9	Was=20 There No Disclosure In The Annual Audit Report Of Material = Noncompliance?=20	6/14/2007 10:47:23 AM	Yes
10	Did=20 The District Have Full Accreditation Status In Relation To = Financial=20 Management Practices? (e.g. No Master Or Monitor Assigned) =	6/14/2007 10:47:23 AM	Yes
11	Was=20 The Percent Of Operating Expenditures Expended For Instruction = More Than=20 54%?	6/14/2007 10:47:23 AM	Yes
12	Was=20 The Aggregate Of Budgeted Expenditures And Other Uses Less Than = The=20 Aggregate Of Total Revenues, Other Resources and Fund Balance In = General=20 Fund?	6/14/2007 10:47:23 AM	Yes
13	If=20 The District's Aggregate Fund Balance In The General Fund And = Capital=20 Projects Fund Was Less Than Zero, Were Construction Projects = Adequately=20 Financed? (To Avoid Creating Or Adding To The Fund Balance Deficit = Situation)	6/14/2007 10:47:23 AM	Yes
14	Was=20 The Ratio Of Cash And Investments To Deferred Revenues (Excluding = Amount=20 Equal To Net Delinquent Taxes Receivables) In The General Fund =3D = Or >=20 1:1? (If Deferred Revenues < Net Delinquent Taxes Receivable, = Then=20 Answer This Indicator Yes)	6/14/2007 10:47:23 AM	Yes
15	Was=20 The Administrative Cost Ratio Less Than The Standard In State Law? =	6/14/2007 10:47:23 AM	No
16	Was=20 The Ratio Of Students To Teachers Within the Ranges Shown Below = According=20 To District Size?	6/14/2007 10:47:23 AM	Yes
17	Was=20 The Ratio Of Students To Total Staff Within the Ranges Shown Below = According To District Size?	6/14/2007 10:47:23 AM	Yes
18	Was=20 The Total Fund Balance In The General Fund More Than 50% And Less = Than=20 150% Of Optimum According To The Fund Balance And Cash Flow = Calculation=20 Worksheet In The Annual Financial Report?	6/14/2007 10:47:23 AM	No
19	Was=20 The Decrease In Undesignated Unreserved Fund Balance < 20% Over = Two=20 Fiscal Years?(If 1.5 Times Optimum Fund Balance < Total Fund = Balance In=20 General Fund Or If Total Revenues > Operating Expenditures In = The=20 General Fund, Then Answer This Indicator Yes)	6/14/2007 10:47:23 AM	Yes
20	Was=20 The Aggregate Total Of Cash And Investments In The General Fund = More Than=20 $0?	6/14/2007 10:47:23 AM	Yes
21	Were=20 Investment Earnings In All Funds More Than $15 Per Student? =	6/14/2007 10:47:23 AM	Yes

Determination Of Rating

A. Did The District Answer 'No' To Indicators 1, = 2, Or=20 3? OR Did The District Answer 'No' To = Both 4=20 and 5? If So, The District=E2=80=99s Rating Is = Substandard=20 Achievement. B. Determine Rating By Applicable Range For The Number = Of=20 Indicators Answered 'No': Superior Achievement 0-2 Above Standard Achievement 3-4 Standard Achievement 5-6 Substandard Achievement 7+ OR 'No' To Critical=20 Indicator(s)

Indicator 16 & 17 Ratios

Indicator 16 Ranges for Ratios Indicator 17 Ranges for Ratios District Size - Number of Students Between Low High District Size - Number of Students Between Low High < 500 7 22 < 500 4 14 500-999 10 22 500-999 5.5 14 1000-4999 11.5 22 1000-4999 6 14 5000-9999 13 22 5000-9999 6.5 14 =3D> 10000 13.5 22 =3D> 10000 6.6 14

Audit Home Page: Schoo= l=20 Financial Audits | Send comments or suggestions to mailto:schoolaudits@tea.state.tx.us?subject=3DFIRST%20Suggestions=20

The Texas = Education=20 Agency
1701 North Congress Avenue =C2=B7 Austin, Texas, = 78701 =C2=B7 (512) 463-9734