BUDGET AT A GLANCE. USD Deerfield

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1 BUDGET AT A GLANCE USD Deerfield School Finance Kansas State Department of Education Landon State Office Building 900 SW Jackson Street, Suite 356 Topeka, Kansas

2 Table of Contents Summary of Total Expenditures by Function (All Funds) Total Expenditures by Function (All Funds) Total Expenditures Amount per Pupil by Function (All Funds). 4 Summary of General and Supplemental General Fund Expenditures 5 Instruction Expenses.. 6 Sources of Revenue and Proposed Budget for Enrollment and Low Income Students..8 Mill Rates by Fund Assessed Valuation and Bonded Indebtedness. 10 Average Salary KSDE Website Information

3 USD# 216 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,345,421 59% 1,989,387 58% -15% 2,800,027 55% 41% Student Support Services 75,271 2% 22,038 1% -71% 164,104 3% 645% Instructional Support Services 59,199 1% 87,878 3% 48% 197,523 4% 125% Administration & Support 481,891 12% 490,800 14% 2% 579,941 11% 18% Operations & Maintenance 482,792 12% 410,482 12% -15% 682,433 13% 66% Transportation 169,663 4% 102,804 3% -39% 264,868 5% 158% Food Services 216,739 5% 181,869 5% -16% 212,039 4% 17% Capital Improvements 67,620 2% 23,801 1% -65% 50,000 1% 110% Debt Services 0 0% 43,159 1% 0% 43,159 1% 0% Other Costs 64,241 2% 63,105 2% -2% 129,440 3% 105% Total Expenditures* 3,962, % 3,415, % -14% 5,123, % 50% Amount per Pupil $20,116 $18,118-10% $26,966 49% Current Expenditures** 3,678, % 3,243, % -12% 4,530, % 40% Amount per Pupil $18,675 $17,208-8% $23,846 39% Percent of Expenditures Instruction*** (Total Expenditures) 2,323,968 59% 1,989,387 58% -1% 2,750,027 54% -4% Instruction*** (Current Expenditures) 2,323,968 63% 1,989,387 61% -2% 2,750,027 61% 0% * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction Transportation Student Support Services Food Service Instructional Support Services Other Costs and 3300 Administration & Support , 2400 and 2500 Capital Improvements Operations & Maintenance Debt Services Transfers ,000,000 2,500,000 2,000,000 1,500,000 2,800,027 Summary of Total Expenditures by Function (All Funds) 1,000, , , , , , , ,039 50,000 43, ,

4 164, , , , , ,039 50,000 43, ,440 2,800,027 5,123,534 USD# 216 Total Expenditures By Function (All Funds) Actual Actual Budget Instruction 2,345,421 1,989,387 2,800,027 Student Support 75,271 22, ,104 Instructional Support 59,199 87, ,523 Administration & Support 481, , ,941 Operations & Maintenance 482, , ,433 Transportation 169, , ,868 Food Services 216, , ,039 Capital Improvements 67,620 23,801 50,000 Debt Services 0 43,159 43,159 Other Costs 64,241 63, ,440 Total Expenditures* 3,962,837 3,415,323 5,123,534 Total Expenditures By Function (All Funds) 6,000,000 5,000,000 4,000,000 3,000,000 2,000, ,000,000 0 *The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund. 3

5 864 1,040 3,052 3,592 1,394 1, ,737 26,966 USD# 216 Total Expenditures Amount Per Pupil By Function (All Funds) Actual Actual Budget Instruction 11,906 10,554 14,737 Student Support Instructional Support ,040 Administration & Support 2,446 2,604 3,052 Operations & Maintenance 2,451 2,178 3,592 Transportation ,394 Food Services 1, ,116 Capital Improvements Debt Services Other Costs Total Expenditures Per Pupil** 20,116 18,118 26,966 Enrollment (FTE)* *Enrollment (FTE) includes the current year enrollment on September 20, February 20, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. Amount Per Pupil By Function (All Funds) 30,000 25,000 20,000 15,000 10, ,000 0 **The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund. 4

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7 USD# 216 Instruction Expenditures (1000) % % inc/ inc/ Actual Actual dec Budget dec General 630, ,493-5% 618,065 3% Federal Funds 405, ,636-23% 307,634-2% Supplemental General 86,916 41,550-52% 152, % At Risk (4yr Old) 27,301 29,398 8% 80, % At Risk (K-12) 412, ,956-7% 497,137 29% Bilingual Education 180, ,322-25% 240,766 77% Virtual Education 4, % 0 0% Capital Outlay 21, % 50,000 0% Driver Education 10 2, % 27, % Declining Enrollment 0 0 0% 0 0% Extraordinary School Program 0 0 0% 0 0% Food Service 0 0 0% 0 0% Professional Development 0 0 0% 0 0% Parent Education Program 0 0 0% 0 0% Summer School 9,479 5,727-40% 28, % Special Education 207, ,417-13% 339,515 88% Cost of Living 0 0 0% 0 0% Vocational Education 169, ,078-4% 246,306 51% Gifts/Grants 2,299 9, % 48, % Special Liability 0 0 0% 0 0% School Retirement 0 0 0% 0 0% Extraordinary Growth Facilities 0 0 0% 0 0% Special Reserve 0 0 0% KPERS Spec. Ret. Contribution 158, ,644-29% 163,356 45% Contingency Reserve 0 0 0% Text Book & Student Material 13,186 6,582-50% Activity Fund 14,997 6,878-54% Bond and Interest # % 0 0% Bond and Interest # % 0 0% No-Fund Warrant 0 0 0% 0 0% Special Assessment 0 0 0% 0 0% Temporary Note 0 0 0% 0 0% SUBTOTAL 2,345,421 1,989,387-15% 2,800,027 41% Enrollment (FTE)* % % Amount per Pupil 11,906 10,554-11% 14,737 40% Adult Education 0 0 0% 0 0% Adult Supplemental Education 0 0 0% 0 0% Tuition Reimbursement 0 0 0% 0 0% Special Education Coop 0 0 0% 0 0% TOTAL 2,345,421 1,989,387-15% 2,800,027 41% 3,000,000 2,500,000 2,000,000 1,500,000 1,000, ,000 0 Instruction Expenditures 2,800,027 2,345,421 1,989,387 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 20, February 20, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 6

8 USD 216 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 2016 State Federal Local July 1, 2017 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 2,319, ,281, , ,000 0 Supplemental General 741, , , ,700 XXXXXXXX Adult Education xxxxxxxxxxxx At Risk (4yr Old) 80,965 29,465 0 xxxxxxxxxxxx 50,000 1,500 0 Adult Supplemental Education 0 0 xxxxxxxxxxxx At Risk (K-12) 502, ,137 0 xxxxxxxxxxxx 285, Bilingual Education 340, ,766 0 xxxxxxxxxxxx 200, Virtual Education Capital Outlay 592, , ,731 26,252 Driver Training 27,757 25,057 2,700 0 xxxxxxxxxxxx Declining Enrollment XXXXXXXX Extraordinary School Program xxxxxxxxxxxx Food Service 292,963 58,710 1, ,684 2,500 55,000 63,005 0 Professional Development 37,741 22,741 0 xxxxxxxxxxxx 15, Parent Education Program xxxxxxxxxxxx Summer School 28,062 28,062 0 xxxxxxxxxxxx Special Education 439, , xxxxxxxxxxxx 209,294 1,449 10,000 Vocational Education 293, , xxxxxxxxxxxx 152, Special Liability Expense Fund Special Reserve Fund 0 XXXXXXXX Gifts and Grants 58,074 58, Textbook & Student Materials Revolving 14,550 XXXXXXXX School Retirement 0 0 xxxxxxxxxxxx 0 0 Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 244, ,434 XXXXXXXXX Contingency Reserve 337,891 XXXXXXXXX Activity Funds 16,086 XXXXXXXXX Tuition Reimbursement Bond and Interest # Bond and Interest # No Fund Warrant Special Assessment Temporary Note 0 0 xxxxxxxxxxxx 0 0 Coop Special Education Federal Funds 334,951 0 xxxxxxxxxxx 334,951 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0 Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX SUBTOTAL 6,334,262 1,982,684 2,390, ,635 5,000 1,210, ,385 36,252 Less Transfers 1,210,728 TOTAL Budget Expenditures $5,123,534 Sources of Revenue - - State, Federal, Local State Revenues 2,413,604 2,529,440 2,390,609 Federal Revenues 563, , ,635 Local Revenues* 1,015, , ,385 Total Revenues 3,992,735 3,778,830 3,545,629 Revenues Per Pupil 20,268 20,047 18,661 Effective July 1, 2014 ( school year) KSA states proceeds from the Ad Valorem taxes levied for the General Fund shall be remitted to the State Treasurer. Such remittance shall be redistributed as state general aid. *Excludes "Transfers" to avoid duplication of revenue. 7

9 USD# 216 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Number of Students - Free Meals % % % % Number of Students - Reduced Meals % 24-23% 27 13% 40 48% FTE Enrollment for Budget Authority Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for the general fund. 8

10 USD# 216 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General Supplemental General Adult Education Capital Outlay Declining Enrollment Cost of Living Special Liability School Retirement Extraordinary Growth Facilities Bond and Interest # Bond and Interest # No Fund Warrant Special Assessment Temporary Note TOTAL USD Historical Museum Public Library Board Public Library Board & Employee Bnfts Recreation Commission Rec Comm Employee Bnfts TOTAL OTHER Total USD Mill Rates

11 Other Information USD# 216 Actual Actual Budget Assessed Valuation $45,927,442 $29,971,587 $23,488,678 Bonded Indebtedness 0 350, ,879 10

12 USD# 216 AVERAGE SALARY Actual Actual Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) ,839 78, ,853 79, ,019 82,006 Teachers (Full Time) ,309,279 51, ,157,085 53, ,191,798 54,670 Other Certified (Licensed) Personnel ,193 49, ,178 50, ,683 51,683 Classified Personnel ,631 23, ,747 35, ,919 36,529 Substitutes/Temporary Help XXXXX 49,063 XXXXXXXXX XXXXX 59,437 XXXXXXXXX XXXXX 60,000 XXXXXXXXX Average Salary 90,000 80,000 70,000 60,000 50,000 40,000 30,000 20,000 10, ,006 Administrators (Certified/Non-Certified) Teachers (Full Time) 54,670 51,683 Other Certified (Licensed) Personnel 36,529 Classified Personnel DEFINITIONS Administrators: *Certified (Licensed) - Superintendent; Assistant Superintendent; Administrative Assistants; Principals/ Assistant Principals; Directors/Supervisors Special Education; Directors/Supervisors of Health; Directors/Supervisors of VocEd; Instructional Coordinators/Supervisors; All Other Directors/Supervisors. ** Non-Certified - Assistant Superintendents; Business Managers; Business Services (Directors/Coordinators/Supervisors); Food Service (Directors/Coordinators/Supervisors); Transportation (Directors/Coordinators/Supervisors); Custodial Maintenance (Directors/Coordinators/Supervisors); Other (Directors/Coordinators/Supervisors). Teachers (Full Time Only): *Practical Arts/Vocational Teachers; Special Education Teachers; Prekindergarten Teachers; Kindergarten Teachers; Reading Specialists/Teachers; All Other Teachers. Other Certified (Licensed) Personnel: Part-Time Teachers; Library Media Specialists; School Counselors; Clinical or School Psychologists; Speech Pathologists; Audiologists; Nurses (RN); Social Workers. Classified Personnel: **Attendance Services Staff; Library Media Aides; Security Officers; Regular Education Teacher Aides; Secretarial/Clerical; Special Education Paraprofessionals; Nurses (LPN); Food Service Workers; Custodians; Bus Drivers. Substitutes/Temporary: **Substitute Teachers, Coaching Assistants and other short term temporary help. Total Salary: Report total salary including employee reduction plans***, supplemental and extra pay for summer school, and board paid fringe benefits (employer paid)****. *FTE for Certified Administrators, Teachers and Other Certified (Licensed) Personnel is defined by the local school board. Generally FTE for teachers with a 9-10 month contract should be reported as 1.0; FTE for Principals with a month contract should be reported as 1.0; FTE for Superintendents with a 12 month contract should be reported as 1.0. **FTE of 1.0 for Non-Certified Administrators, Classified Personnel and Substitutes/Temporary should be based upon 2,080 hours. ***Employee reduction plans include benefits received by employees under a Section 125 Salary Reduction Agreement. Does not include social security, workers' compensation, and unemployment insurance. ****Board paid fringe benefits (employer paid) include group life, group health, disability income, accidental death and dismemberment, and hospital surgical, and/or medical expense insurance. Does not include social security, workers' compensation, and unemployment insurance. 11

13 KSDE Website Information Available K-12 Statistics (Building, District or State Totals) website below: Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications website below: Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card website below: Attendance Rate Graduation Rate Dropout Rate School Violence Assessments Reading Mathematics Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 12