What if the tax election fails? (Posted 10/22/2009 12:28 pm)
Editors note: this is the fourth in a series of articles in October giving facts and information to EISD voters before the November 3 tax election.

If the tax ratification election fails, and voters do not approve the $1.36 tax rate for the 2009-2010 school year, the EISD board and administration will make adjustments for the current year and determine options for the future. If the election passes, and voters approve the $1.36 tax rate for the 2009-2010 school year, the EISD board and administration will also make adjustments for the current school year, aligning additional resources with greatest needs in the district.

If the election fails and voters do not ratify the board-adopted tax rate of $1.36, the rate for the current school year will “roll back” to $1.27. Notices which were sent out October 1 with 2009-2010 tax rate information at $1.36 will be re-issued to tax payers in EISD showing a new rate for this year at $1.27.

The 2009-2010 budget was developed using the $1.27 tax rate, taking the most conservative approach. As such, the budget was highly restrictive for the 2009-2010 school year. Gone are any major capital purchases for buses, technology, equipment, library books, instruments or uniforms. Actually, these items have been out of the operational budget for two to three years as the district responded to student enrollment growth.
Capital purchases during this period has come from district fund balance, also known as emergency funds.

Also cut from this budget was board travel for required training, most administrative travel and many teacher conferences. District positions were eliminated for this year, and perhaps longer. Any significant budget allocations for continuing maintenance of roofing systems, plumbing, HVAC, water and air quality have been cut from this budget. There is no funding in the current budget for updating computers as they reach the six year mark or purchasing additional computers for expanded student use.

It is certainly possible to conduct school from day to day without those items listed. The difficulty comes when major capital items break down and cannot be repaired or replaced. Over time, breakdowns with these major cost items become emergencies and quickly deplete the district fund balance. Very old buses need to be replaced. Computers require upgrading and systematic replacement. Student growth means additional computer labs and equipment. Ignoring the continuing maintenance needs of school buildings, especially older ones, makes those required repairs more costly later on.

Should the election fail, the district will bring additional options for budget reduction to the Board of Trustees, similar to the ones cited earlier in this series. Voters have observed neighboring districts in the same dilemma, due to limiting the revenue to that of the 2005-2006 school year per student. Options are consistent with other districts with low per student revenue after cutting capital projects and travel. The next steps are outsourcing, cutting programs and/or participation in programs, cutting additional student help and leaving new buildings unoccupied.

The cuts will be inevitable, even if the district continues to use the emergency fund, as that resource will be depleted within years.