Budget at a Glance

Transcription

1 Budget at a Glance USD Blue Valley 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

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7 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. *FTE is the audited enrollment 9/20 and 2/20 (if applicable) and estimated for the budget year, which includes 4yr old at-risk and virtual enrollment. Enrollment does not include non-funded preschool. Beginning , full-day Kindergarten is 1.0 FTE. This information is used for calculating Amount Per Pupil for Sumexpen.xlsx and Budget At A Glance (BAG). 6

8 USD 229 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 2017 State Federal Local July 1, 2018 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 141,616, ,549,226 0 XXXXXXXXXX 0 67,120 XXXXXXXXXX Supplemental General 51,456,901 3,748, ,708,385 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-12) 5,573, ,497,871 76,000 0 Bilingual Education 1,767, ,707,897 60,000 0 Virtual Education 729, , , , ,951 Capital Outlay 55,699,807 60,701, , ,755,132 31,086,777 Driver Training Declining Enrollment XXXXXXXX Extraordinary School Program 249,915 1,040, ,806 Food Service 9,917,443 2,429,257 65,725 1,590, ,267,890 1,435,537 Professional Development 1,600, , ,369,022 87,500 0 Parent Education Program 828,570 35, ,475 35, ,709 88,000 35,578 Summer School 192, , ,575 72,234 Special Education 49,758,224 6,595, ,193, ,000 37,643,478 1,182, ,295 Career and Postsecondary Education 5,237, , ,868, ,000 0 Special Liability Expense Fund 844, , , ,262 Special Reserve Fund 19,780,558 XXXXXXXX Gifts and Grants 1,648,282 1,498, ,000 0 Textbook & Student Materials Revolving 2,286,633 XXXXXXXX School Retirement Extraordinary Growth Facilities 10,823, ,026 10,823,689 10,240,663 XXXXXXXXX KPERS Special Retirement Contribution 19,122, ,122,772 XXXXXXXXXX XXXXXXXXX Contingency Reserve 11,179,726 XXXXXXXXX Activity Funds 222,331 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 52,150,012 56,343, , ,906,707 60,919,073 Bond and Interest # No Fund Warrant Special Assessment 712, , ,660 Temporary Note Coop Special Education Federal Funds 890,041 0 xxxxxxxxxxx 890,041 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0 Cost of Living 6,943, ,393 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 6,943,632 6,395,239 XXXXXXXXX SUBTOTAL 417,763, ,311, ,317,943 7,611, ,000 69,391, ,365,666 95,852,173 Less Transfers 69,391,129 TOTAL Budget Expenditures $348,372,760 Sources of Revenue - - State, Federal, Local State Revenues 145,010, ,748, ,317,943 Federal Revenues 7,597,548 8,108,668 7,611,816 Local Revenues* 181,771, ,585, ,220,666 Total Revenues 334,379, ,442, ,150,425 Revenues Per Pupil 15,494 15,701 14,382 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# 229 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 21, , % 21, % 21, % 22, % Number of Students - Free Meals 1,307 1,196-8% 1,262 6% 1,165-8% 1,200 3% Number of Students - Reduced Meals % 593-7% % 630-4% *FTE is based on actual enrollment for 9/20 and 2/20, including 4yr old at risk. Beginning school year, full day kindergarten is funded as 1.0 FTE. Virtual enrollment is excluded. 8

10 USD# 229 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

11 Other Information USD# Actual Actual Budget Assessed Valuation $2,640,516,177 $2,844,211,225 $3,006,665,551 Bonded Indebtedness 326,205, ,230, ,240,000 10

12 USD# 229 AVERAGE SALARY Actual Actual Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) ,542, , ,006, , ,483, ,652 Teachers (Full Time) 1, ,040,280 58,897 1, ,162,373 59,600 1, ,791,593 60,223 Other Certified (Licensed) Personnel ,927,484 64, ,391,398 63, ,919,752 65,176 Classified Personnel 1, ,733,034 38,026 1, ,752,548 38,520 1, ,732,099 40,783 Substitutes/Temporary Help XXXXX 6,721,452 XXXXXXXXX XXXXX 6,814,554 XXXXXXXXX XXXXX 7,212,948 XXXXXXXXX Average Salary 140, , ,000 80,000 60,000 40,000 20, ,652 Administrators (Certified/Non-Certified) Teachers (Full Time) 60,223 65,176 Other Certified (Licensed) Personnel 40,783 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). T eachers (Full T ime Only): *Practical Arts/Vocational T eachers; Special Education T eachers; Prekindergarten T eachers; Kindergarten T eachers; Reading Specialists/T eachers; All Other T eachers. Other Certified (Licensed) Personnel: Part-T ime T eachers; 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 T eacher 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: and Administrative Services/School Finance/Reports and Publications 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