Summary of Total Expenditures. 1. Summary of General and Supplemental General Fund Expenditures 2. Instruction Expenditures.3
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1 USD DeSoto
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 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 28,630,342 49% 33,436,187 51% 17% 40,287,772 49% 20% Student & Instructional Support 2,648,172 5% 3,667,723 6% 39% 4,487,103 5% 22% General Administration 1,745,965 3% 2,062,404 3% 18% 2,279,193 3% 11% School Administration (Building) 2,367,758 4% 2,571,660 4% 9% 2,857,069 3% 11% Operations & Maintenance 4,028,081 7% 5,274,282 8% 31% 6,490,515 8% 23% Capital Improvements 1,818,377 3% 374,860 1% -79% 6,019,250 7% 1506% Debt Services 11,255,413 19% 11,077,788 17% -2% 11,581,116 14% 5% Other Costs 6,111,093 10% 6,461,285 10% 6% 8,012,664 10% 24% Total Expenditures 58,605, % 64,926, % 11% 82,014, % 26% Amount per Pupil $10,979 $11,357 3% $13,310 17% 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, 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 , 2900 and 3000 and all others not included elsewhere General Administration Capital Improvements School Administration (Building) Debt Services Transfers ,000,000 40,000,000 Summary of Total Expenditures By Function (All Funds) 35,000,000 30,000,000 25,000, ,000,000 15,000,000 10,000,000 5,000,000 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 18,556,600 61% 19,808,090 56% 7% 22,444,016 56% 13% Student & Instructional Support 2,007,126 7% 2,687,806 8% 34% 3,159,975 8% 18% General Administration 1,467,568 5% 1,809,816 5% 23% 1,931,757 5% 7% School Administration (Building) 2,266,135 7% 2,443,397 7% 8% 2,677,500 7% 10% Operations & Maintenance 3,774,623 12% 5,033,711 14% 33% 5,280,686 13% 5% Capital Improvements 0 0% 0 0% 0% 0 0% 0% Other Costs 2,539,156 8% 3,535,277 10% 39% 4,279,964 11% 21% Total Expenditures 30,611, % 35,318, % 15% 39,773, % 13% Amount per Pupil $5,735 $6,178 8% $6,455 4% Summary of General and Supplemental General Fund Expenditures by Function 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 USD# 232 Instruction Expenditures (1000) % % inc/ inc/ Actual Actual dec Budget dec General 17,799,735 19,301,439 8% 21,971,971 14% Federal Funds 289, ,296 42% 468,506 14% Supplemental General 756, ,651-33% 472,045-7% At Risk (4yr Old) 50,975 53,718 5% 71,590 33% At Risk (K-12) 676,175 1,043,563 54% 1,149,212 10% Bilingual Education 171, ,913 60% 296,693 8% Virtual Education 0 Capital Outlay 221,375 16,573-93% 3,000, % Driver Education 32,029 33,428 4% 74, % 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 6,059,448 6,741,496 11% 7,338,464 9% Cost of Living 0 0 0% 0 0% Vocational Education 561,171 1,630, % 1,763,488 8% Gifts/Grants 418,853 1,634, % 1,459,846-11% 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 1,257,100 1,586,648 26% 2,221,307 40% Contingency Reserve 0 0 0% Text Book & Student Material 335, ,139-40% 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 28,630,342 33,436,187 17% 40,287,772 20% Enrollment (FTE)* 5, , % 6, % Amount per Pupil 5,363 5,849 9% 6,538 12% Adult Education 0 0 0% 0 0% Adult Supplemental Education 0 0 0% 0 0% Area Vocational School 0 0 0% 0 0% Tuition Reimbursement 0 0 0% 0 0% Special Education Coop 0 0 0% 0 0% TOTAL 28,630,342 33,436,187 17% 40,287,772 20% 45,000,000 40,000,000 35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 Instruction Expenditures 0 NOTE: Gifts/Grants include private grants and grants from federal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 3
6 Estimated Sources of Revenue Amount July 1, 2008 State Federal Local Fund Budgeted Cash Balance Interest Transfers Other General 39,099, ,766, ,332,076 Supplemental General 11,729, ,742 3,148,256 8,189,720 Adult Education 0 4, At Risk (4yr Old) 71,590 16, ,000 0 Adult Supplemental Education At Risk (K-12) 1,165,643 95, ,050,000 20,000 Bilingual Education 296,693 36, ,000 0 Virtual Education Capital Outlay 9,969,250 10,904, , , ,964,059 Driver Training 86, ,867 25, Declining Enrollment Extraordinary School Program Food Service 2,606, ,672 32, , ,814,990 Professional Development 256, ,437 25, Parent Education Program 263,166 12, , ,000 0 Summer School Special Education 8,885, , , ,859, ,000 Vocational Education 1,763,488 94, ,700,000 0 Area Vocational School Special Liability Expense Fund Special Reserve Fund Gifts and Grants 1,509,846 60,456 1,460,000 Textbook & Student Materials Revolving School Retirement Extraordinary Growth Facilities ,179,720 KPERS Special Retirement Contribution 3,106, ,106,723 Tuition Reimbursement Bond and Interest #1 11,581,116 11,988,148 1,505, ,000 10,238,595 Bond and Interest # No Fund Warrant Special Assessment ,949 Temporary Note Coop Special Education Federal Funds 468,506 10,510 xxxxxxxxxxx 457,996 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx 0 SUBTOTAL 95,039,282 25,789,250 39,964,406 1,937, ,000 11,054,880 33,435,109 Less Transfers 11,054,880 TOTAL Budget Expenditures $83,984,402 4
7 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 4, , % 5, % 5, % 6, % Number of Students - Free Meals % % % 530 8% Number of Students - Reduced Meals % 207 8% 225 9% 0-100% Enrollment (FTE)* for Budget Authority Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for the general fund. 5
8 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 & 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 $370,740,389 $391,285,340 $398,113,058 Bonded Indebtedness 158,535, ,330, ,980,000 Assessed Valuation $450,000,000 $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 $180,000,000 $160,000,000 $140,000,000 $120,000,000 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 $0 7
10 USD# 232 AVERAGE SALARY Actual Actual Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) ,878,096 80, ,088,014 84, ,278,414 88,606 Teachers (Full Time) ,633,442 45, ,419,254 49, ,181,008 51,144 Other Certified (Licensed) Personnel ,792,714 51, ,774,320 53, ,728,099 55,675 Classified Personnel ,359,631 32, ,808,006 33, ,178,132 35,588 Substitutes/Temporary Help XXXXXXX 565,680 XXXXXXXXXXX XXXXXXX 801,972 XXXXXXXXXXX XXXXXXX 800,000 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 (listed on the right under Data Portal sections) 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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