Baldwin City USD 348

Transcription

1 Baldwin City USD 348

2 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xlsx) i

3 Budget General Information USD #348 Mission Statement: Teaching and Learning for Excellence Introduction Baldwin City, located in Douglas County approximately 3 miles southwest of Kansas City, is home to Baker University and is within 2 miles of the University of Kansas. Baldwin City USD No. 348 encompasses 139 square miles in and around Baldwin City. The District s progressive educational system is highly regarded for its excellent student body, highly qualified and creative staff, and a school board that puts children first. The district has approximately 19 certified and classified employees educating approximately 1,43 students. Programs are offered for all educational levels, from birth to graduation. An Early Childhood Center, Special Education (PEP) and Parents as Teachers are a few of the offerings available to younger students. High school students may take college, advance placement and honors classes along with a strong core curriculum. Board Members Nick Harris, President nharris@usd348.com Sandy Chapman schapman@usd348.com Chad Christie cchristie@usd348.com Sheryl Gill sgill@usd348.com Ivan Huntoon ihuntoon@usd348.com Greg Kruger gkruger@usd348.com Nicole Tiller ntiller@usd348.com Superintendent: Paul Dorathy Key Staff Business Office Staff: Linda Elliott, Payroll Pam Colson, Accounts Payable Cynde Frick, Director of Financial Operations 1

4 Laura Morford, Administrative Assistant, Clerk Curriculum & Instruction Staff: Rob McKim, Baldwin High School Principal Frank Perbeck, Baldwin High School Assistant Principal Joe Sample, Baldwin Junior High Principal Dan Wallsmith, Baldwin Intermediate Center Principal Dr. Deb Ehling-Gwin, Baldwin Primary Center Principal Other Key Contacts: Chuck James, Director of Building & Grounds Steve Hemphill, Technology Director Martha Powell, Food Service Director Gary Stevanus, Activities Director Tracy Rockers, Transportation Director The District s Accomplishments and Challenges Accomplishments: The Baldwin District teaching and administrative staff works hard to ensure that all students are learning at high levels. We strive for a standard of excellence in the classroom and on the playing field while offering a well-rounded curriculum. We value a focus on learning, student relationships, and strong parent and community relationships. In cooperation with the East Central Kansas Cooperative in Education, the Baldwin Schools serve a number of children with special needs. District Curriculum is guided by and aligned to the Kansas college and career ready standards. District teaching staff are guided by disaggregated data from state, standardized and local assessments and use research based instructional strategies to heighten student learning and thinking. Monthly collaboration time affords teaching staff with the opportunity to engage in jobembedded professional development with a focus on student learning. Standards of Excellence Baldwin High School: 211/12 Reading, Math 21/11 Reading, Math 29/1 Reading, Math Baldwin Junior High School: 211/12 Reading, Math 2

5 21/11 Reading, Math 29/1 Reading, Math Baldwin Intermediate Center: 211/12 Reading, Math, Science 21/11 Reading, Math, Science 29/1 Reading, Math, Science Baldwin High School students scored an average of 23.3 on ACT scores the last three years. The state average over the same time period was The district began a one to one ipad program at Baldwin High School during the 13/14 school year. While academics are a priority, students are encouraged to participate in extra curricular activities to complete their well-rounded education. We are members of the Frontier League, which includes Baldwin, DeSoto, Eudora, Ottawa, Louisburg, Paola and Spring Hill. The district opened a new Primary Center for Pre K through grade 2 in the fall of 21. A new Performing Arts Center opened in May 211. The Performing Arts center seats 625 and is used for district and community events. Both facilities include a FEMA storm shelter. In 29, the district opened a new baseball and softball complex and a new track and soccer complex. 3

6 Baldwin High School s Real World Design team won the national competition in Washington DC in 212. The competition, sponsored by the US Department of Energy, provides high school students with an opportunity to solve a real engineering problem using skills they learn in the classroom. The district has a virtual education program for grades 6 through 12. Challenges: The district continues to face budget shortfalls in state funding and rising utility, food and fuel costs. This creates a challenge in fully staffing district needs and competitively compensating employees. Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Instruction Expenditures (1) 7. Student Support Expenditures (21) 8. Instructional Support Expenditures (22) 9. General Administration Expenditures (23) 1. School Administration Expenditures (24) 11. Central Services Expenditures (25) 12. Operations and Maintenance Expenditures (26) 13. Transportation Expenditures (27) 14. Other Support Services Expenditures (29) 4

7 15. Food Service Expenditures (31) 16. Community Services Operations (33) 17. Capital Improvements (4) 18. Debt Services (51) 19. Miscellaneous Information Transfers (52) 2. Miscellaneous Information Unencumbered Cash Balance by Fund 21. Reserve Funds Unencumbered Cash Balance 22. Other Information Enrollment Information 23. Miscellaneous Information Mill Rates by Fund 24. Other Information Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 5

8 KSDE Website Information Available K-12 Statistics (Building, District or State Totals) Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 6

9 USD# 348 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 8,411,352 54% 8,71,878 53% 3% 8,687,45 5% % Student Support Services 572,621 4% 586,226 4% 2% 517,559 3% -12% Instructional Support Services 347,731 2% 326,19 2% -6% 35,37 2% -6% Administration & Support 1,452,858 9% 1,42,761 9% -2% 1,452,983 8% 2% Operations & Maintenance 1,458,212 9% 1,523,252 9% 4% 1,481,431 9% -3% Transportation 787,68 5% 792,72 5% 1% 834,743 5% 5% Food Services 571,78 4% 59,686 4% 3% 688,461 4% 17% Capital Improvements 183,238 1% 184,757 1% 1% 65, 4% 252% Debt Services 1,9,875 12% 2,26,586 13% 16% 2,619,92 15% 19% Other Costs 1,635 % 41,191 % 287% % -1% Total Expenditures* 15,696,37 1% 16,374,247 1% 4% 17,237,89 1% 5% Amount per Pupil $11,62 $11,515 4% $12,54 5% Current Expenditures** 13,15,489 1% 13,456,571 1% 2% 13,378,549 1% -1% Amount per Pupil $9,267 $9,463 2% $9,356-1% Percent of Expenditures Instruction*** (Total Expenditures) 8,189,22 52% 8,41,556 51% -1% 8,293,2 48% -3% Instruction*** (Current Expenditures) 8,189,22 62% 8,41,556 62% % 8,293,2 62% % * 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 - 1 Transportation - 27 Student Support Services - 21 Food Service - 31 Instructional Support Services - 22 Other Costs - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 51 Transfers ,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, 8,687,45 Summary of Total Expenditures by Function (All Funds) 1,452,983 1,481, , ,743 35,37 688,461 65, 2,619, Summary of Total Expenditures by Function Capital Improvements 4% Debt Services 15% Food Services 4% Transportation 5% Operations & Maintenance 9% Administration & Support 8% Instructional Support 2% Student Support Services 3% Instruction 5% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/15/214 12:58 PM Sumexpen.xlsx Page 1 of 3

10 USD# 348 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,485,428 4% 2,626,435 41% 6% 2,437,932 39% -7% Student Support 184,717 3% 235,775 4% 28% 236,314 4% % Instructional Support 326,866 5% 33,132 5% -7% 278,86 5% -8% Administration & Support 1,339,434 22% 1,32,23 21% -3% 1,31,465 21% 1% Operations & Maintenance 1,385,79 22% 1,385,941 22% % 1,397,646 23% 1% Transportation 474,274 8% 489,44 8% 3% 525,49 8% 7% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 6,196,59 1% 6,342,926 1% 2% 6,186,77 1% -2% Amount per Pupil $4,367 $4,461 2% $4,326-3% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 3,, Summary of General Fund Expenditures 2,5, 2,437,932 2,, 1,5, 1,31,465 1,397, ,, 5, 236, ,86 525,49 Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General Fund Expenditures by Function Operations & Maintenance 23% Administration & Support 21% Transportation 8% Instruction 39% Student Support 4% Instructional Support 5% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/15/214 12:58 PM Sumexpen.xlsx Page 2 of 3

11 USD# 348 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,67,216 98% 2,18,235 98% -2% 1,993,253 98% -1% Student Support % % % % % Instructional Support % % % % % Administration & Support 1,984 1% 1,984 1% % 11, 1% % Operations & Maintenance 28,462 1% 26,921 1% -5% 27, 1% % Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,16,662 1% 2,56,14 1% -2% 2,31,253 1% -1% Amount per Pupil $1,485 $1,446-3% $1,42-2% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 2,5, 2,, 1,993,253 1,5, ,, , Instruction Student Support 11, 27, Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Supplemental General Fund Expenditures by Function Administration & Support 1% Operations & Maintenance 1% Instruction Student Support Instructional Support Instruction 98% Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/15/214 12:58 PM Sumexpen.xlsx Page 3 of 3

12 184, , , ,866 33, ,86 474, ,44 525,49 1,35,418 1,313,187 1,321,465 1,414,252 1,412,862 1,424,646 4,552,644 4,644,67 4,431,185 USD# 348 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 4,552,644 55% 4,644,67 55% 2% 4,431,185 54% -5% Student Support 184,717 2% 235,775 3% 28% 236,314 3% % Instructional Support 326,866 4% 33,132 4% -7% 278,86 3% -8% Administration & Support 1,35,418 16% 1,313,187 16% -3% 1,321,465 16% 1% Operations & Maintenance 1,414,252 17% 1,412,862 17% % 1,424,646 17% 1% Transportation 474,274 6% 489,44 6% 3% 525,49 6% 7% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 8,33,171 1% 8,399,66 1% 1% 8,217,96 1% -2% Amount per Pupil $5,851 $5,97 1% $5,747-3% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, ,, 5, Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 17% Administration & Support 16% Instructional Support 3% Transportation 7% Student Support 3% Instruction 54% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/15/214 12:58 PM Sumexpen.xlsx Page 4 of 3

13 13, ,735 53,85 65,688 61,136 69,9 1,896,77 1,982,746 2,131,853 USD# 348 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,896,77 91% 1,982,746 92% 5% 2,131,853 95% 8% Student Support 13,184 6% 121,735 6% -6% 53,85 2% -56% Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 65,688 3% 61,136 3% -7% 69,9 3% 14% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,92,579 1% 2,165,617 1% 3% 2,255,63 1% 4% Amount per Pupil $1,475 $1,523 3% $1,577 4% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 2,5, 2,, 1,5, 1,, , Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Special Education Fund by Function Student Support 2% Transportation 3% Instruction 95% Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/15/214 12:58 PM Sumexpen.xlsx Page 5 of 3

14 USD# 348 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 2,485,428 2,626,435 6% 2,437,932-7% Federal Funds 197, ,848-4% 239,279 27% Supplemental General 2,67,216 2,18,235-2% 1,993,253-1% At Risk (4yr Old) 93,81 77,569-17% 63,892-18% At Risk (K-12) 45, ,47 8% 477,496 9% Bilingual Education 9,5 8,445-11% 12, 42% Virtual Education 4,1 4,975 21% 16, % Capital Outlay 222,132 3,322 35% 394,448 31% Driver Education 12,956 16,314 26% 14,4-12% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,896,77 1,982,746 5% 2,131,853 8% Cost of Living % % Vocational Education 232, ,821 7% 263,552 5% Gifts/Grants 83,373 61,59-27% 18, 77% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 394, ,96 11% 534,397 23% Contingency Reserve 61,51 47,289-23% Text Book & Student Material 189,94 164,942-13% Activity Fund 55,648 8,735 45% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 8,411,352 8,71,878 3% 8,687,45 % Enrollment (FTE)* 1,419. 1,422. % 1,43. 1% Amount per Pupil 5,928 6,119 3% 6,75-1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 8,411,352 8,71,878 3% 8,687,45 % Instruction Expenditures 8,75, 8,7, 8,65, 8,6, 8,55, 8,5, 8,45, 8,4, 8,35, 8,3, 8,25, 8,411,352 8,71,878 8,687, Instruction Expenditures 3,, 2,5, 2,, 1,5, 1,, 5, 2,485,428 2,626,435 2,437,932 2,67,216 2,18,235 2,131,853 1,896,77 1,982,746 1,993, General Supplemental General Special Education 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 12:58 PM Sumexpen.xlsx Page 6 of 3

15 Student Support Expenditures (21) USD# 348 % % inc/ inc/ Actual Actual dec Budget dec General 184, ,775 28% 236,314 % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 79,169 46,5-42% 44,814-3% Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 139, ,397 % 139,397 % Summer School % % Special Education 13, ,735-6% 53,85-56% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 39,154 43,269 11% 43,184 % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 572, ,226 2% 517,559-12% Enrollment (FTE)* 1,419. 1,422. % 1,43. 1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 572, ,226 2% 517,559-12% Amount per Pupil $437 $442 1% $385-13% Student Support Expenditures 6, 58, 572, ,226 56, 54, 52, 517,559 5, 48, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 12:58 PM Sumexpen.xlsx Page 7 of 3

16 USD# 348 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 326,866 33,132-7% 278,86-8% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,865 23,58 11% 26,51 15% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 347, ,19-6% 35,37-6% Enrollment (FTE)* 1,419. 1,422. % 1,43. 1% Amount per Pupil % 214-7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 347, ,19-6% 35,37-6% Amount per Pupil $245 $229-6% $214-7% Instructional Support Expenditures 35, 347,731 34, 33, 326,19 32, 31, 35,37 3, 29, 28, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 12:58 PM Sumexpen.xlsx Page 8 of 3

17 USD# 348 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 226,32 224,897-1% 241,392 7% Federal Funds % % Supplemental General 1,984 1,984 % 11, % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,643 16,183 11% 2,3 24% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 251, ,64 % 272,395 8% Enrollment (FTE)* 1,419. 1,422. % 1,43. 1% Amount per Pupil % 19 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 251, ,64 % 272,395 8% General Administration Expenditures 275, 272,395 27, 265, 26, 255, 251, ,64 25, 245, 24, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 12:58 PM Sumexpen.xlsx Page 9 of 3

18 USD# 348 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 89, ,24-2% 793,651 % Federal Funds % % Supplemental General % % At Risk (4yr Old) 3,861 3,962 3% 3,934-1% At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 58,322 64,453 11% 75,674 17% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 871, ,619-1% 873,259 1% Enrollment (FTE)* 1,419. 1,422. % 1,43. 1% Amount per Pupil % 611 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 871, ,619-1% 873,259 1% School Administration Expenditures 874, 872, 87, 868, 871, , , 864, , 862, 86, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 12:58 PM Sumexpen.xlsx Page 1 of 3

19 USD# 348 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 33, ,12-7% 275,422-2% Federal Funds % % Supplemental General % % At Risk (4yr Old) 5, -1% 6, % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 195 % -1% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,614 22,781 11% 25,97 14% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 329,377 34,78-8% 37,329 1% Enrollment (FTE)* 1,419. 1,422. % 1,43. 1% Amount per Pupil % 215 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 329,377 34,78-8% 37,329 1% Central Services Expenditures 33, 329, , 32, 315, 31, 35, 3, 34,78 37, , 29, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 12:58 PM Sumexpen.xlsx Page 11 of 3

20 USD# 348 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 1,385,79 1,385,941 % 1,397,646 1% Federal Funds % % Supplemental General 28,462 26,921-5% 27, % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 7,411 19, % 1, -49% Driver Training 1,166 1,754 5% 2,2 25% Declining Enrollment % % Extraordinary School Program % % Food Service 49,958 % -1% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 35,383 39,12 11% 44,585 14% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,458,212 1,523,252 4% 1,481,431-3% Enrollment (FTE)* 1,419. 1,422. % 1,43. 1% Amount per Pupil 1,28 1,71 4% 1,36-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,458,212 1,523,252 4% 1,481,431-3% Operations and Maintenance Expenditures 1,53, 1,52, 1,51, 1,5, 1,49, 1,48, 1,47, 1,46, 1,45, 1,44, 1,43, 1,42, 1,523,252 1,481,431 1,458, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 12:58 PM Sumexpen.xlsx Page 12 of 3

21 USD# 348 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 474, ,44 3% 525,49 7% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 221,59 22,477-9% 185, -9% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 65,688 61,136-7% 69,9 14% Cost of Living % % Vocational Education 11,469 % 16,155 41% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 25,516 28,198 11% 38,198 35% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 787,68 792,72 1% 834,743 5% Enrollment (FTE)* 1,419. 1,422. % 1,43. 1% Amount per Pupil % 584 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 787,68 792,72 1% 834,743 5% Transportation Expenditures 84, 834,743 83, 82, 81, 8, 79, 78, 77, 787,68 792,72 76, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 12:58 PM Sumexpen.xlsx Page 13 of 3

22 USD# 348 Other Support Services Expenditures (29) % % inc/ inc/ Actual Actual dec Budget dec General 37,428 % -1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 1,635 3,763-65% -1% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,635 41, % -1% Enrollment (FTE)* 1,419. 1,422. % 1,43. 1% Amount per Pupil % -1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,635 41, % -1% Other Support Services Expenditures 45, 4, 35, 3, 25, 2, 15, 1, 5, 41,191 1, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 12:58 PM Sumexpen.xlsx Page 14 of 3

23 USD# 348 Food Services Expenditures (31) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 552, ,294 3% 663,48 17% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 19,357 21,392 11% 24,981 17% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 571,78 59,686 3% 688,461 17% Enrollment (FTE)* 1,419. 1,422. % 1,43. 1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 571,78 59,686 3% 688,461 17% Food Service Expenditures 7, 6, 571,78 59, ,461 5, 4, 3, 2, 1, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 12:58 PM Sumexpen.xlsx Page 15 of 3

24 USD# 348 Community Services Operations (33) % % chart and graph ch inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* 1,419. 1,422. % 1,43. 1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Community Services Operations (33) 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 12:58 PM Sumexpen.xlsx Page 16 of 3

25 USD# 348 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 183, ,757 1% 65, 252% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 183, ,757 1% 65, 252% Enrollment (FTE)* 1,419. 1,422. % 1,43. 1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 183, ,757 1% 65, 252% Capital Improvements (4) 7, 65, 6, 5, 4, 3, 2, 183, ,757 1, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 12:58 PM Sumexpen.xlsx Page 17 of 3

26 USD# 348 Debt Services Expenditures (51) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 1,9,875 2,26,586 16% 2,619,92 19% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,9,875 2,26,586 16% 2,619,92 19% Enrollment (FTE)* 1,419. 1,422. % 1,43. 1% Amount per Pupil 1,34 1,552 16% 1,832 18% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,9,875 2,26,586 16% 2,619,92 19% Deb Services (51) 3,, 2,5, 2,, 1,5, 1,, 5, 1,9,875 2,26,586 2,619, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 12:58 PM Sumexpen.xlsx Page 18 of 3

27 USD# 348 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 2,397,15 2,275,143-5% 2,251,99-1% Federal Funds % % Supplemental General 692,35 754,914 9% 844,36 12% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve 179,774-1% % Text Book & Student Material % % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,269,229 3,3,57-7% 3,95,459 2% Enrollment (FTE)* 1,419. 1,422. % 1,43. 1% Amount per Pupil 2,34 2,131-8% 2,165 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,269,229 3,3,57-7% 3,95,459 2% Transfers (52) 3,3, 3,269,229 3,25, 3,2, 3,15, 3,1, 3,5, 3,, 2,95, 3,3,57 3,95,459 2,9, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 12:58 PM Sumexpen.xlsx Page 19 of 3

28 USD# 348 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 212 July 1, 213 July 1, 214 General Federal Funds -2,8-6,84-3,96 Supplemental General 174,19 193, ,159 At Risk (4yr Old) At Risk (K-12) 44,21 13,85 9,92 Bilingual Education Virtual Education Capital Outlay 245,18 494, ,48 Driver Training 16,825 2,861 15,569 Declining Enrollment Extraordinary School Program Food Service 196,735 22,667 19,483 Professional Development Parent Education Program Summer School Special Education 231, , ,56 Cost of Living Vocational Education 15,989 Gifts/Grants 8,663 1,177 13,485 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 82, 69, 642,711 Text Book & Student Material 183, ,35 14,743 Activity Fund Bond and Interest #1 2,29,164 2,688,26 3,17,416 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 4,127,939 4,74,533 5,16,933 Enrollment (FTE)* 1,419. 1,422. 1,43. Amount per Pupil 2,99 3,38 3,58 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 4,127,939 4,74,533 5,16,933 Unencumbered Cash Balances by Fund 6,, 5,, 4,127,939 4,74,533 5,16,933 4,, 3,, 2,, 1,, July 1, 212 July 1, 213 July 1, 214 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/15/214 12:58 PM Sumexpen.xlsx Page 2 of 3

29 Reserve Funds Unencumbered Cash Balance USD# 348 July 1, 212 July 1, 213 July 1, 214 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 212 July 1, 213 July 1, 214 *School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp, Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed in the Self Insured Fund to pay for claims which may arise from the categories listed above. 9/15/214 12:58 PM Sumexpen.xlsx Page 21 of 3

30 USD# 348 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 1, , % 1, % 1,326. 1% 1,345. 1% Enrollment (FTE)** 1,362. 1,425. 5% 1,419. % 1,422. % 1,43. 1% Number of Students - Free Meals % 361 1% 377 4% 39 3% Number of Students - Reduced Meals % 124-5% 13 5% 13 % FTE Enrollment for Budget Authority Enrollment (FTE)** Used for Calculating "Amount per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/15/214 12:58 PM Sumexpen.xlsx Page 22 of 3

31 Miscellaneous Information Mill Rates by Fund USD# 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 #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission Rec Comm Employee Bnfts TOTAL OTHER Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Bond and Interest #1 35% Capital Outlay 12% General 3% Supplemental General 23% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest #1 Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/15/214 12:58 PM Sumexpen.xlsx Page 23 of 3

32 Other Information USD# Actual Actual Budget Assessed Valuation $74,796,575 $75,415,185 $76,245,219 Bonded Indebtedness $31,76, $32,777,92 $31,64,959 Assessed Valuation $76,5, $76,245,219 $76,, $75,5, $75,415,185 $75,, $74,796,575 $74,5, $74,, $32,8, $32,6, $32,4, $32,2, $32,, $31,8, $31,6, $31,4, $31,2, $31,, Bonded Indebtedness $32,777,92 $31,76, $31,64, /15/214 12:58 PM Sumexpen.xlsx Page 24 of 3

33 USD 348 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 214 State Federal Local July 1, 215 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 8,437,86 8,437,86 XXXXXXXX Supplemental General 2,875, ,159 1,491,293 1,195,161 XXXXXXXX Adult Education At Risk (4yr Old) 73,826 73,826 Adult Supplemental Education At Risk (K-12) 522,31 9,92 512,39 Bilingual Education 12, 12, Virtual Education 16,948 16,948 Capital Outlay 1,239, ,48 213,487 2, 645,714 89,81 Driver Training 16,6 15,569 3,825 1, 12,794 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 663,48 19,483 7,44 294,55 2, 336, ,482 Professional Development Parent Education Program 139,397 84,483 54,914 Summer School Special Education 2,255,63 226,56 6, 2, 2,184,163 3, 247,66 Vocational Education 279,77 15,989 18, 2,5 241,218 2, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 18, 13,485 94,515 Textbook & Student Materials Revolving 14,743 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 833, ,439 XXXXXXXXX Contingency Reserve 642,711 XXXXXXXXX Activity Funds XXXXXXXXX Tuition Reimbursement Bond and Interest #1 2,619,92 3,17, ,157 1,815,354 3,219,835 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 239,279-3,96 xxxxxxxxxxx 242,375 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 2,332,548 5,16,933 12,5,93 599,425 6, 3,95,459 4,129,233 3,736,978 Less Transfers 3,95,459 TOTAL Budget Expenditures $17,237,89 Sources of Revenue - - State, Federal, Local State Revenues 9,281,589 9,51,96 12,5,93 Federal Revenues 467,915 54, ,425 Local Revenues 9,792,689 9,71,625 7,23,692 Total Revenues 19,542,193 19,716,74 19,836,47 Revenues Per Pupil 13,772 13,865 13,871

34 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, Summary of Total Expenditures by Function (All Funds) USD Baldwin City - Summary 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 8,75, 8,7, 8,65, 8,6, 8,55, 8,5, 8,45, 8,4, 8,35, 8,3, 8,25, Mill Levies by Fund 8, 7, 6, 5, 4, 3, 2, 1, Average Salary Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 12, 1, 8, 6, 4, 2,

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