Salina Unified School District #305
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- Lorraine Hancock
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1 Salina Unified School District #305
2 Summary of Total Expenditures. 1 Summary of General and Supplemental General Fund Expenditures 2 Instruction Expenditures.3 Sources of Revenue and Proposed Budget for (previously Co99a)... 4 Enrollment and Low Income Students 5 Mill Rates by Fund..6 Assessed Valuation and Bonded Indebtedness...7 Average Salary 8 KSDE Website Information 9 i
3 USD# 305 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 43,980,269 55% 45,194,161 53% 3% 51,784,846 56% 15% Student & Instructional Support 10,221,008 13% 12,222,835 14% 20% 11,455,850 12% -6% General Administration 1,929,893 2% 1,667,166 2% -14% 1,652,500 2% -1% School Administration (Building) 2,610,074 3% 2,607,666 3% 0% 2,566,846 3% -2% Operations & Maintenance 5,278,592 7% 5,650,133 7% 7% 5,593,050 6% -1% Capital Improvements 261,638 0% 856,846 1% 227% 2,050,000 2% 139% Debt Services 8,497,521 11% 9,272,416 11% 9% 8,600,500 9% -7% Other Costs 7,070,133 9% 7,272,784 9% 3% 8,293,700 9% 14% Total Expenditures 79,849, % 84,744, % 6% 91,997, % 9% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Technology Education, Vocational Education, School Retirement, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, Technology Education, School Retirement, Student Materials Revolving & Textbook Rental, Gifts/Grants, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Area Vocational Education, and Special Education Coop. 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 Operations & Maintenance Student & Instructional Support & 2200 Other Costs , 2800, 2900 and 3000 and all others not included elsewhere General Administration Capital Improvements School Administration (Building) Debt Services Transfers ,000,000 Summary of Total Expenditures By Function (All Funds) 50,000,000 40,000,000 30,000, ,000,000 10,000,000 0 Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Other Costs 1
4 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 23,543,930 63% 24,711,780 64% 5% 26,709,746 64% 8% Student & Instructional Support 4,009,792 11% 4,112,496 11% 3% 4,152,500 10% 1% General Administration 322,716 1% 256,620 1% -20% 244,500 1% -5% School Administration (Building) 2,392,585 6% 2,478,339 6% 4% 2,466,000 6% 0% Operations & Maintenance 4,636,676 12% 4,946,416 13% 7% 4,729,300 11% -4% Capital Improvements 0 0% 0 0% 0% 0 0% 0% Other Costs 2,261,586 6% 2,259,626 6% 0% 3,119,500 8% 38% Total Expenditures 37,167, % 38,765, % 4% 41,421, % 7% Amount per Pupil $5,080 $5,330 5% $5,713 7% Summary of General and Supplemental General Fund Expenditures by Function 30,000,000 25,000,000 20,000, ,000,000 10,000,000 5,000,000 0 Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Other Costs 2
5 Instruction Expenditures (1000) % % inc/ inc/ Actual Actual dec Budget dec General 18,569,473 20,080,900 8% 20,456,057 2% Federal Funds 4,792,324 4,317,728-10% 4,470,000 4% Supplemental General 4,974,457 4,630,880-7% 6,253,689 35% Bilingual Education 276, ,602 9% 365,000 21% Capital Outlay 588, ,725 31% 3,000, % Driver Education 19,079 19,805 4% 25,700 30% 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 86,550 77,782-10% 125,000 61% Special Education 20,417 24,332 19% 79, % Technology Education 0 0 0% Transportation 0 0 0% Vocational Education 320, ,160 14% 441,400 21% Gifts/Grants 3,103,208 2,886,132-7% 3,436,500 19% 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% Contingency Reserve 0 0 0% Text Book & Student Material 19, , % Bond & Interest # % 0 0% Bond & 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 32,770,940 33,666,766 3% 38,652,346 15% Enrollment (FTE)* 7, , % 7, % Amount per Pupil 4,479 4,629 3% 5,331 15% Adult Education 254, ,879 3% 293,000 12% Adult Supplemental Education 0 0 0% 0 0% Area Vocational School 1,744,408 1,609,612-8% 1,939,500 20% Special Education Coop 9,210,812 9,655,904 5% 10,900,000 13% TOTAL 43,980,269 45,194,161 3% 51,784,846 15% 60,000,000 Instruction Expenditures 50,000,000 40,000,000 30,000,000 20,000,000 10,000,000 0 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 3
6 Estimated Sources of Revenue Amount July 1, 2003 State Federal Local Fund Budgeted Cash Balance Interest Transfers Other General 39,082,357 24,089 30,408, ,649,506 Supplemental General 9,770, ,849 2,347,873 7,267,867 Adult Education 404,500 81,756 45, , ,997 Adult Supplemental Education Bilingual Education 365, ,000 0 Capital Outlay 5,700,000 4,186, , ,071,991 Driver Training 29,650 17,597 11, ,000 Extraordinary School Program Food Service 3,114, ,506 39,821 1,343,394 50, ,000 1,151,279 Professional Development 214, , ,000 0 Parent Education Program 200,000 71,064 80, ,000 10,000 Summer School 200, , ,000 50,000 Special Education 6,869,000 1,158, ,000,000 0 Vocational Education 441, ,400 0 Area Vocational School 3,150,000 1,646,812 1,600, ,012,500 Special Liability Expense Fund Special Reserve Fund Gifts and Grants 4,985,050 3,486,900 3,000,000 Textbook & Student Materials Revolving School Retirement Extraordinary Growth Facilities Bond and Interest #1 8,600,500 3,625,351 1,805, ,583,717 Bond and Interest # No Fund Warrant Special Assessment 0 0 Temporary Note Coop Special Education , ,200, ,500,000 6,008,000 Federal Funds 6,738,800-62,296 xxxxxxxxxxx 7,066,091 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx SUBTOTAL 104,940,846 15,493,459 36,338,601 11,729, ,000 12,931,400 39,083,857 Less Transfers 12,931,400 TOTAL Budget Expenditures $92,009,446 4
7 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 7, , % 7, % 7, % 7, % Number of Students - Free Meals 2,098 2,165 3% 2,161 0% 2,275 5% 2,275 0% Number of Students - Reduced Meals % 939 0% 923-2% 1,000 8% Enrollment (FTE)* for Budget Authority Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund. 5
8 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Extraordinary Growth Facilities Bond & Interest Bond & Interest No Fund Warrant Special Assessment Temporary Note TOTAL USD Historical Museum Public Library Board Public Library Board & Employee Benefits Recreation Commission Recreation Commission Employee Benefit TOTAL OTHER Total USD Mill Rates
9 Other Information Actual Actual Budget Assessed Valuation $325,921,641 $344,155,907 $353,832,124 Bonded Indebtedness 97,065,000 92,565,000 87,565,000 Assessed Valuation $400,000,000 $350,000,000 $300,000,000 $250,000,000 $200,000,000 $150,000,000 $100,000,000 $50,000,000 $0 Bonded Indebtedness $120,000,000 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 $0 7
10 USD# 305 AVERAGE SALARY Actual Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) ,527,970 70, ,550,000 71,000 Teachers (Full Time) ,999,986 42, ,500,000 43,802 Other Certified (Licensed) Personnel ,228,765 45, ,300,000 46,939 Classified Personnel ,979,929 20, ,250,000 21,099 Substitutes/Temporary Help XXXXX 2,184,487 XXXXXXXXXXX XXXXX 2,150,000 XXXXXXXXXXX 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. 8
11 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 Certified Personnel Enrollment Dropouts Graduates 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 9
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