A number of northern Denton County school districts spent the week not only opening campus doors to students for a new school year but also approving fiscal budgets that will take effect Wednesday.

Some districts have passed balanced budgets, some of which include a surplus, while others are facing a deficit. In other districts, school board members attempting to adopt their budgets will be down to the wire before the fiscal year begins Sept. 1.

Here’s a look at what’s taken place in area districts.

Argyle

School board members in a special-called meeting Aug. 23 voted 4-0 to adopt the district’s 2010-11 fiscal plan. General expenditures are projected to total more than $15.1 million, and the district also projects a surplus of nearly $117,000.

District officials built the budget with a projected 25-student increase, and Superintendent Telena Wright said first-day enrollment figures show the district is on track with the student growth that was projected. The school opened a second pre-kindergarten class this year and in addition to the new class, Argyle picked up a few new students. As a result, enrollment is up 3 percent this year over the 2009-10 year.

On Monday, school board members also approved a tax rate totaling $1.44 per $100 valuation. The $1.04 maintenance and operations rate remained unchanged while the debt service rate increased 3 cents to 40 cents. School officials said since the 2008 bond election, the district has avoided increasing the debt service rate by using reserves and benefiting from increased taxable values but this year, reserves were down and there was need to raise the rate.

No residents were present to comment during the public hearing about the budget and tax rate, Wright said.

Aubrey

School board members on Aug. 25 approved a balanced budget that totaled nearly $13.6 million in operating expenditures and a tax rate of $1.54 per $100 valuation. The rate remained unchanged from the 2009-10 fiscal year.

The budget, Superintendent James Monaco said, was built with projected 1,815 students enrolled in the district during the 2010-11 year. Enrollment figures for the first day of school show that the district has 1,882 students.

“That was a pleasant surprise,” Monaco said.

Depending on the additional students attending classes and staying with the district the entire year, Aubrey could see an additional $300,000 in state funding being allocated to the district.

Denton

Denton’s budget took effect in July, but Superintendent Ray Braswell said earlier this week that district officials are observing enrollment over the next few weeks to determine how the figures impact the fiscal budget and whether any operations changes need to be made in September.

Krum

School board members in Krum are expected to consider the adoption of a fiscal budget at a special meeting 6:30 p.m. Tuesday at the district administration building, 809 E. McCart St.

The school board is also expected to approve a tax rate of $1.48 per $100 valuation — a rate increase of 2 cents more than the 2009-10 fiscal year.

District officials said the reason for the tax rate increase was to pay off debt.

Lake Dallas

The Lake Dallas school board will meet at 5:30 p.m. today for a special meeting to consider adoption of its projected $39.36 million budget and a tax rate of $1.67 per $100 valuation.

The budget the district is slated to approve includes a surplus totaling less than $50,000 and the debt service tax rate will increase 2 cents. Wes Eversole, deputy superintendent and chief financial officer, said in an earlier interview that the rate increase would offset a projected deficit to the debt service fund related to a drop in property values.

The meeting is slated to take place at Lake Dallas Middle School, 325 E. Hundley Drive, in Room 401.

Pilot Point

Earlier this month, Pilot Point school board members approved a tax rate of $1.37 per $100 valuation. The rate remained unchanged from the 2009-10 fiscal year.

Sanger

The Sanger School Board adopted its 2010-11 budget Aug. 23, totaling $19.25 million. The district has a projected budget deficit of $377,000.

The deficit was no surprise, Superintendent Kent Crutsinger said. The deficit sprouts from the board’s decision to give $750 pay increases to professional and auxiliary staff — on top of state-mandated step pay increases for teachers — in light of rising insurance costs.

Crutsinger said that he expects the district to finish the year OK and offset some of its deficit.First-week enrollment numbers were up for the district.

“That’s a good thing for us,” he said of the student growth. “Hopefully we pick up a few more [students] through next week and maybe through Labor Day.”

District officials plan to look at other ways to either generate additional district dollars or save money.

“We still feel like, hopefully, we can initiate our energy management system … and grow a few students.”

BRITNEY TABOR can be reached at 940-566-6876. Her e-mail address is btabor@dentonrc.com .