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Financial Transparency

The Financial Transparency area of Gilmer ISD’s web site is devoted to increasing the level of transparency and community engagement by providing essential financial information about the district. Gilmer ISD is committed to sharing information about the district’s revenues, expenditures, tax rates and collections, and other areas of interest to taxpayers, parents, and the public at large in various formats so as to make this information accessible and meaningful to all concerned.  This summary page offers visualizations and definitions to assist in understanding reports and raw data. To view current and historical reports and access available data in Excel format, select Financial Transparency Reports.

Transparency Stars


Adopted Budget History

A budget serves as the financial plan for the district. It shows proposed spending and revenue in broad categories by fund and function.  To view the district’s budgets, select Financial Transparency Reports.



General Fund Revenues and Expenses Per PupilRevenues and Expenditures

Revenues and expenditures are from audited data for Total Governmental Funds unless stated as General Operating only.  Total Governmental Funds include General Operating, Food Service, Debt Service, and Capital Outlay.  General Operating revenues and expenses affect students the most.   To view reports showing details of the district’s revenues and expenditures, select Financial Transparency Reports.

  General Operating Expenses by Function Group

 A check register is a listing of all payments incurred by the district. The check register includes the check date, number, payee, check amount and funding source.  To view these, select Financial Transparency Reports.


Total Governmental Funds Expenses by FunctionComprehensive Annual Financial Report (CAFR)

In addition to the Annual Financial Report produced by the independent audit firm that carefully reviews the district’s finances each fall for the prior fiscal year, the CAFR is produced by the district’s Director of Finance to provide a more in-depth, quantitative look at the operating success, financial health, and compliance of the district. It includes a balance sheet, a statement of changes in financial position, a statement of revenues and expense, and a comparison of budgeted to actual expenses and revenues.  You can view the CAFR by selecting Financial Transparency Reports.

General Fund Revenues by SourceFIRST Report

TEA evaluates each public school district and charter school in Texas, using numerous financial criteria to determine fiscal solvency and compliance to laws and regulations.  Gilmer ISD always receives the highest rating on these reports and you can view these by selecting Financial Transparency Reports.

Total Governmental Funds Revenues by SourceTax Rate Information

The District’s property tax rate is made up of the Maintenance & Operations tax rate and the Debt Service tax rate. As its name suggests, the Maintenance & Operations tax rate provides funds for the district’s maintenance and operating costs.  These costs include, but are not limited to, salaries and supplies for student instruction and services and for upkeep on buildings and vehicles.  The Debt Service tax rate exclusively funds the cost of debt for necessary improvements approved by the taxpayers. Details are available by selecting Financial Transparency Reports.

Tax Rate HistoryTax Collection Information

Property tax revenue includes tax collections received during the specified year, whether due for the current year or for prior years.  The district has no sales tax revenue.  To view additional information, select Financial Transparency Reports.

Financial Transparency Chart

Administration Offices:
Phone: 903-841-7400
Hours: Monday-Friday 8:00 am - 4:00 pm

Finance Contact:
Beverly Bobo
Director of Finance and Business Services
500 S. Trinity Street
Gilmer, Texas  75644

Board of Trustees Contact Information

Open Records Request Contact:
Rick Albritton, District Superintendent

Form to Request Public Information