2009­2010 RATINGS BASED ON SCHOOL YEAR …

1 3/4/2016 District Status YEAR 2009 2010 Select An Option Help HomeFinancial Integrity Rating System of Texas2009 2010 RATINGS BASED ON SCHOOL YEAR 2008 2009 DATA DISTRICT STATUS DETAILName: WEST ISD(161916)Publication Level 1: 3/10/2014 1:44:03 PMStatus: PassedPublication Level 2: 3/10/2014 1:44:03 PMRating: Standard AchievementLast Updated: 3/10/2014 1:44:03 PMDistrict Score: 62 Passing Score: 56#Indicator DescriptionUpdatedScore1 Was The Total Fund Balance Less Reserved Fund Balance Greater Than Zero In TheGeneral Fund?3/30/20103:31:28 PMYes2 Was the Total Unrestricted Net Asset Balance (Net of Accretion of Interest on CapitalAppreciation Bonds) In the Governmental Activities Column in the Statement of NetAssets Greater than Zero? (If the District's 5 Year % Change in Students was 10% more)3/30/20103:31:29 PMYes3 Were There No Disclosures In The Annual Financial Report And/Or Other Sources OfInformation Concerning Default On Bonded Indebtedness Obligations?3/30/20103:31:29 PMYes4 Was The Annual Financial Report Filed Within One Month After November 27th or January28th Deadline Depending Upon The District's Fiscal Year End Date (June 30th or August31st)?

2 5/27/20109:11:49 AMYes5 Was There An Unqualified Opinion in Annual Financial Report?3/30/20103:31:29 PMYes6 Did The Annual Financial Report Not Disclose Any Instance(s) Of Material Weaknesses InInternal Controls?3/30/20103:31:29 PMYes 1 MultiplierSum7 Did the Districts Academic Rating Exceed Academically Unacceptable?3/30/20103:31:29PM53/4/2016 District Status The Three Year Average Percent Of Total Tax Collections (Including Delinquent)Greater Than 98%?3/30/20103:31:30PM59 Did The Comparison Of PEIMS Data To Like Information In Annual Financial Report ResultIn An Aggregate Variance Of Less Than 3 Percent Of Expenditures Per Fund Type (DataQuality Measure)?3/30/20103:31:30PM510 Were Debt Related Expenditures (Net Of IFA And/Or EDA Allotment) < $ PerStudent? (If The District's Five Year Percent Change In Students = Or > 7%, Or IfProperty Taxes Collected Per Penny Of Tax Effort > $200,000 Per Student)3/30/20103:31:30PM411 Was There No Disclosure In The Annual Audit Report Of Material Noncompliance?

3 3/30/20103:31:30PM512 Did The District Have Full Accreditation Status In Relation To Financial ManagementPractices? ( No Conservator Or Monitor Assigned)3/30/20103:31:31PM513 Was The Aggregate Of Budgeted Expenditures And Other Uses Less Than The AggregateOf Total Revenues, Other Resources and Fund Balance In General Fund?3/30/20103:31:31PM514If The District's Aggregate Fund Balance In The General Fund And Capital Projects FundWas Less Than Zero, Were Construction Projects Adequately Financed? (To Avoid CreatingOr Adding To The Fund Balance Deficit Situation)5/27/20103:07:29PM515 Was The Ratio Of Cash And Investments To Deferred Revenues (Excluding Amount EqualTo Net Delinquent Taxes Receivable) In The General Fund Greater Than Or Equal To 1:1?(If Deferred Revenues Are Less Than Net Delinquent Taxes Receivable)3/30/20103:31:31PM516 Was The Administrative Cost Ratio Less Than The Threshold Ratio?3/30/20103:31:32PM517 Was The Ratio Of Students To Teachers Within the Ranges Shown Below According ToDistrict Size?

4 3/30/20103:31:32PM318 Was The Ratio Of Students To Total Staff Within the Ranges Shown Below According ToDistrict Size?3/30/20103:31:32PM019 Was The Total Fund Balance In The General Fund More Than 50% And Less Than 150% OfOptimum According To The Fund Balance And Cash Flow Calculation Worksheet In TheAnnual Financial Report?3/30/20103:31:32PM020 Was The Decrease In Undesignated Unreserved Fund Balance < 20% Over Two FiscalYears?(If Times Optimum Fund Balance < Total Fund Balance In General Fund Or IfTotal Revenues > Operating Expenditures In The General Fund,Then District Receives 5 Points)3/30/20103:31:33PM021 Was The Aggregate Total Of Cash And Investments In The General Fund More Than $0?3/30/20103:31:33PM53/4/2016 District Status Investment Earnings In All Funds (Excluding Debt Service Fund and Capital ProjectsFund) More Than $20 Per Student?3/30/20103:31:33PM5 62 WeightedSum 1 MultiplierSum 62 ScoreDETERMINATION OF The District Answer 'No' To Indicators 1, 2, 3, Or 4?

5 OR Did the District Answer 'No' To Both 5 And 6? If So,The District's Rating Is Substandard Rating By Applicable Range For Summation of the Indicator Scores (Indicators 7 22)Superior Achievement72 80 and Yes to indicator 7 Above Standard Achievement64 71 or >= 72 and No to indicator 7 Standard Achievement56 63 Substandard Achievement<56 or No to one default indicatorINDICATOR 17 & 18 RATIOSI ndicator 17 Ranges forRatios Indicator 18 Ranges forRatiosDistrict Size Number of StudentsBetweenLowHighDistrict Size Number of StudentsBetweenLowHigh< 500722< 500514500 9991022500 999913225000 > > Page: Financial Accountability | Send comments or suggestions to TEXAS EDUC ATION AGENC Y1701 NORTH C ONGRESS AVENUE AUSTIN, TEXAS, 78701 (512) 463 9734