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Traditional Financial Summary
Red Oak ISD is committed to financial transparency and encourages our community to take an active role in government. Knowing how your tax dollars are used helps you make informed decisions as voters and citizens. With this in mind, the District’s goal is to share financial information in a user-friendly and understandable format.
Below is data on our financial position over the last five years. Information includes revenues and expenditures from the General Fund and then all funds, information on staffing and information on property tax collections.
Public school revenues come from three main sources: Local, State and Federal.
Local funding comes from property taxes and other local revenues, such as tuition, fees, interest earnings and gifts & bequests.
State funding comes from the state funding formula which is based on average daily attendance, weighted average daily attendance, property values and tax rates.
The third source of funding comes from federal programs funding such as School Health and Related Services (SHARS), the National School Lunch Program and indirect costs for other governmental programs.
Revenues and expenditures for the most recent completed fiscal year
Below is a summary of General Fund revenues and expenditures and related impact on fund balance for the 2021-22 fiscal year. The student enrollment is 6,296 from the Fall 2021 PEIMS Snapshot enrollment.
Total Amount
Amount per Student
Fund Balance July 1 (Beginning)
$20,140,975
$3,199
Revenue:
Local Property Tax Sources
$25,297,906
$4,018
Other Local and Intermediate Revenue Sources
$1,396,536
$222
State Program Revenues
$35,532,687
$5,644
Federal Program Revenues
$2,048,857
$325
Total revenues**
$64,275,986
$10,209
Expenditures:
Instruction Services
$33,841,073
$5,375
Leadership Services
$1,190,419
$666
Support Services
$8,688,320
$1,380
Administrative Services
$2,633,593
$418
Student Support
$8,666,243
$1,376
Community Services
$1,453,809
$231
Debt Services
$446,500
$71
Capital Outlay
$655,205
$104
Intergovernmental Services
$264,687
$42
Total Expenditures
$60,833,849
$9,663
Excess (Deficiency) of Revenues Over (Under) Expenditures
$3,442,137
$547
Total other financing sources (Uses)
($3,000,000)
($476)
Net change in fund balance
$442,137
$70
Fund Balance June 30 (Ending)
$20,583,112
$3,269
**We do not collect revenue from sales tax.
Financial data trends per Student over a five-year period
The General Fund data per student is from fiscal years 2017-2018 through 2021-2022. The enrollment data is from the Fall PEIMS collection for each fiscal year.
The total Governmental Funds data per student is from fiscal years 2017-2018 through 2021-2022. The enrollment data is from the Fall PEIMS collection for each fiscal year.
Five-year historical Statement of Revenue, Expenditures, Changes in Fund Balance per Student
5 Year Historical Statement of General Funds
5 Year Historical Statement of Governmental Funds
Raw budget data for the current fiscal year
2023-2024 Adopted Budget Summary
Property Tax Collections
Below is the history of ROISD’s property tax collections in total and per student based total enrollment for the past five years. The communities supporting Red Oak ISD are growing, property values have increased and student enrollment continues to grow. Red Oak ISD is committed to providing the best education for all students in the district.
Staffing for most recently completed fiscal year
Below is data on Red Oak ISD’s Full-Time Equivalents (FTE) as reported to the Texas Education Agency each fall. A Full-Time Equivalent equates to a full-time employee meaning that two half-time employees would equal one full-time equivalent. This data is collected through the Public Education Information Management System (PEIMS) Financial Reports, a process that collects all data requested and provided to the Texas Education Agency (TEA) about public education.
The most current PEIMS data available is from the 2021-2022 PEIMS submission.