BUDGET AT A GLANCE. USD Oswego

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1 BUDGET AT A GLANCE USD Oswego 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# 504 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,662,867 60% 3,887,834 61% 6% 3,987,999 53% 3% Student Support Services 121,127 2% 124,021 2% 2% 151,910 2% 22% Instructional Support Services 86,183 1% 85,786 1% 0% 207,500 3% 142% Administration & Support 705,010 12% 720,748 11% 2% 809,200 11% 12% Operations & Maintenance 547,021 9% 648,763 10% 19% 880,650 12% 36% Transportation 209,032 3% 257,381 4% 23% 422,800 6% 64% Food Services 346,467 6% 348,480 5% 1% 440,513 6% 26% Capital Improvements 82,659 1% 97,695 2% 18% 370,000 5% 279% Debt Services 332,289 5% 196,644 3% -41% 213,594 3% 9% Other Costs 0 0% 0 0% 0% 0 0% 0% Total Expenditures* 6,092, % 6,367, % 5% 7,484, % 18% Amount per Pupil $13,182 $13,620 3% $15,992 17% Current Expenditures** 5,663, % 5,930, % 5% 6,520, % 10% Amount per Pupil $12,252 $12,685 4% $13,933 10% Percent of Expenditures Instruction*** (Total Expenditures) 3,653,431 60% 3,851,763 60% 0% 3,937,999 53% -7% Instruction*** (Current Expenditures) 3,653,431 65% 3,851,763 65% 0% 3,937,999 60% -5% * 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 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000, , ,987,999 Summary of Total Expenditures by Function (All Funds) 809, , , , , , , ,

4 0 151, , , , , , , ,594 3,987,999 7,484,166 USD# 504 Total Expenditures By Function (All Funds) Actual Actual Budget Instruction 3,662,867 3,887,834 3,987,999 Student Support 121, , ,910 Instructional Support 86,183 85, ,500 Administration & Support 705, , ,200 Operations & Maintenance 547, , ,650 Transportation 209, , ,800 Food Services 346, , ,513 Capital Improvements 82,659 97, ,000 Debt Services 332, , ,594 Other Costs Total Expenditures* 6,092,655 6,367,352 7,484,166 Total Expenditures By Function (All Funds) 8,000,000 7,000,000 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 , ,882 8,521 15,992 USD# 504 Total Expenditures Amount Per Pupil By Function (All Funds) Actual Actual Budget Instruction 7,925 8,316 8,521 Student Support Instructional Support Administration & Support 1,525 1,542 1,729 Operations & Maintenance 1,184 1,388 1,882 Transportation Food Services Capital Improvements Debt Services Other Costs Total Expenditures Per Pupil** 13,182 13,620 15,992 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) 16,000 14,000 12,000 10,000 8,000 6,000 4, ,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

6 5

7 USD# 504 Instruction Expenditures (1000) % % inc/ inc/ Actual Actual dec Budget dec General 1,431,543 1,406,002-2% 1,499,331 7% Federal Funds 315, ,207 15% 287,027-21% Supplemental General 437, ,731 17% 548,442 7% At Risk (4yr Old) 19,200 30,239 57% 40,000 32% At Risk (K-12) 470, ,000 14% 555,000 4% Bilingual Education 0 0 0% 0 0% Virtual Education 0 0 0% 0 0% Capital Outlay 9,436 36, % 50,000 39% Driver Education 2,987 3,213 8% 16, % 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 0 0 0% 0 0% Special Education 577, ,415 8% 640,209 3% Cost of Living 0 0 0% 0 0% Vocational Education 103, ,033 5% 129,200 20% Gifts/Grants 0 0 0% 0 0% 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 186, ,175 5% 222,790 14% Contingency Reserve 0 0 0% Text Book & Student Material 0 10,298 0% Activity Fund 108,469 66,450-39% 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 3,662,867 3,887,834 6% 3,987,999 3% Enrollment (FTE)* % % Amount per Pupil 7,925 8,316 5% 8,521 2% 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 3,662,867 3,887,834 6% 3,987,999 3% 4,000,000 3,900,000 Instruction Expenditures 3,887,834 3,987,999 3,800,000 3,700,000 3,662,867 3,600,000 3,500,000 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 504 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 2015 State Federal Local July 1, 2016 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 4,888, ,888, Supplemental General 1,226,392 20, , ,056 XXXXXXXX Adult Education xxxxxxxxxxxx At Risk (4yr Old) 40,000 28,000 0 xxxxxxxxxxxx 15, ,000 Adult Supplemental Education 0 0 xxxxxxxxxxxx At Risk (K-12) 555, ,000 0 xxxxxxxxxxxx 355, Bilingual Education xxxxxxxxxxxx Virtual Education Capital Outlay 750, , ,500 50,118 98, ,831 Driver Training 17,750 24,490 1,425 0 xxxxxxxxxxxx 0 4,000 12,165 Declining Enrollment XXXXXXXX Extraordinary School Program xxxxxxxxxxxx Food Service 438, ,350 2, ,515 xxxxxxxxxxxx 55, ,700 55,545 Professional Development 42,000 56,374 0 xxxxxxxxxxxx ,374 Parent Education Program 6,000 7, xxxxxxxxxxxx 0 0 1,000 Summer School xxxxxxxxxxxx Special Education 759, , xxxxxxxxxxxx 444,698 30, ,959 Vocational Education 129, , xxxxxxxxxxxx 30, ,305 Special Liability Expense Fund Special Reserve Fund 0 XXXXXXXX Gifts and Grants Textbook & Student Materials Revolving 0 XXXXXXXX School Retirement 0 0 xxxxxxxxxxxx 0 0 Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 330, ,303 XXXXXXXXX Contingency Reserve 325,512 XXXXXXXXX Activity Funds 21,186 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 213, , , , ,987 Bond and Interest # No Fund Warrant Special Assessment Temporary Note 0 0 xxxxxxxxxxxx 0 0 Coop Special Education Federal Funds 287,027 29,103 xxxxxxxxxxx 257,924 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0 Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX SUBTOTAL 9,683,285 2,251,298 5,035, ,439 2,500 2,199, , ,166 Less Transfers 2,199,119 TOTAL Budget Expenditures $7,484,166 Sources of Revenue - - State, Federal, Local State Revenues 4,462,143 4,941,550 5,035,456 Federal Revenues 557, , ,439 Local Revenues* 1,101, , ,837 Total Revenues 6,121,394 6,294,901 6,099,732 Revenues Per Pupil 13,244 13,465 13,034 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# 504 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Number of Students - Free Meals % 223 9% % 250 1% Number of Students - Reduced Meals % 56-2% 54-4% 55 2% 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# 504 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# 504 Actual Actual Budget Assessed Valuation $11,943,286 $12,288,412 $12,062,565 Bonded Indebtedness 4,110,000 3,775,000 3,605,000 10

12 USD# 504 AVERAGE SALARY Actual Actual Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) ,895 85, ,513 88, ,807 91,452 Teachers (Full Time) ,970,354 49, ,988,094 52, ,894,818 52,634 Other Certified (Licensed) Personnel ,123 55, ,433 58, ,362 59,681 Classified Personnel ,937 24, ,898 27, ,875 28,409 Substitutes/Temporary Help XXXXX 47,040 XXXXXXXXX XXXXX 31,562 XXXXXXXXX XXXXX 45,000 XXXXXXXXX 100,000 91,452 Average Salary 80,000 60,000 40,000 20,000 52,634 59,681 28, Administrators (Certified/Non-Certified) Teachers (Full Time) Other Certified (Licensed) Personnel 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

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