Table of Contents. Summary of Total Expenditures by Function (All Funds) Total Expenditures by Function (All Funds)... 3

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1 489 - Hays

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# 489 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 27,422,575 67% 26,860,783 67% -2% 27,467,501 65% 2% Student Support Services 1,723,660 4% 1,689,233 4% -2% 1,755,499 4% 4% Instructional Support Services 682,666 2% 844,160 2% 24% 612,913 1% -27% Administration & Support 3,705,654 9% 3,697,466 9% 0% 3,657,111 9% -1% Operations & Maintenance 2,451,753 6% 2,430,293 6% -1% 3,085,408 7% 27% Transportation 1,427,102 4% 1,569,285 4% 10% 1,230,803 3% -22% Food Services 1,718,682 4% 1,724,677 4% 0% 2,197,414 5% 27% Capital Improvements 1,037,957 3% 1,009,683 3% -3% 1,569,665 4% 55% Debt Services 153,584 0% 153,737 0% 0% 151,950 0% -1% Other Costs 355,466 1% 338,760 1% -5% 363,385 1% 7% Total Expenditures* 40,679, % 40,318, % -1% 42,091, % 4% Amount per Pupil $12,234 $11,858-3% $14,144 19% Current Expenditures** 38,129, % 37,657, % -1% 38,674, % 3% Amount per Pupil $11,467 $11,076-3% $12,995 17% Percent of Expenditures Instruction*** (Total Expenditures) 26,634,069 65% 26,187,249 65% 0% 26,867,651 64% -1% Instruction*** (Current Expenditures) 26,634,069 70% 26,187,249 70% 0% 26,867,651 69% -1% * 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 27,467,501 25,000,000 20,000,000 15,000,000 Summary of Total Expenditures by Function (All Funds) 10,000,000 5,000, ,755, ,913 3,657,111 3,085,408 1,230,803 2,197,414 1,569, , ,

4 1,712, ,613 3,313,321 3,083,908 1,230,803 2,197,414 1,569, , ,385 20,911,170 42,091,649 USD# 489 Total Expenditures By Function (All Funds) Actual Actual Budget Instruction 21,258,175 20,920,507 20,911,170 Student Support 1,685,358 1,647,781 1,712,394 Instructional Support 678, , ,613 Administration & Support 3,349,821 3,356,292 3,313,321 Operations & Maintenance 2,451,753 2,430,293 3,083,908 Transportation 1,427,102 1,569,285 1,230,803 Food Services 1,718,682 1,724,677 2,197,414 Capital Improvements 1,037,957 1,009,683 1,569,665 Debt Services 153, , ,950 Other Costs 355, , ,385 Total Expenditures* 40,679,099 40,318,077 42,091,649 Total Expenditures By Function (All Funds) 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, *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 ,113 1, ,027 14,144 USD# 489 Total Expenditures Amount Per Pupil By Function (All Funds) Actual Actual Budget Instruction 6,393 6,153 7,027 Student Support Instructional Support Administration & Support 1, ,113 Operations & Maintenance ,036 Transportation Food Services Capital Improvements Debt Services Other Costs Total Expenditures* 12,234 11,858 14,144 Enrollment (FTE)* 3, , ,976.0 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

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7 USD# 489 Instruction Expenditures (1000) % % inc/ inc/ Actual Actual dec Budget dec General 4,080,525 5,770,166 41% 5,699,655-1% Federal Funds 2,402,587 2,273,224-5% 2,520,100 11% Supplemental General 6,069,219 4,340,371-28% 4,268,892-2% At Risk (4yr Old) 174, ,120-12% 207,871 35% At Risk (K-12) 926, ,252-3% 751,191-16% Bilingual Education 153, ,472-11% 145,100 6% Virtual Education 107, ,577 19% 137,873 7% Capital Outlay 788, ,534-15% 646,850-4% Driver Education 27,904 38,383 38% 77, % Declining Enrollment 0 0 0% 0 0% Extraordinary School Program 66,400 68,563 3% 102,799 50% Food Service 0 0 0% 0 0% Professional Development 0 0 0% 0 0% Parent Education Program 0 0 0% 0 0% Summer School 1,266 1,625 28% 5, % Special Education 3,693,826 3,225,647-13% 3,850,913 19% Cost of Living 0 0 0% 0 0% Vocational Education 671, ,845-5% 600,106-6% Gifts/Grants 283, ,954 41% 262,754-34% 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 1,338,531 1,458,445 9% 1,633,457 12% Contingency Reserve 0 294,325 0% Text Book & Student Material 0 0 0% Activity Fund 471, ,004-11% 0-100% 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 21,258,175 20,920,507-2% 20,911,170 0% Enrollment (FTE)* 3, , % 2, % Amount per Pupil 6,393 6,153-4% 7,027 14% Adult Education 0 0 0% 1,050 0% Adult Supplemental Education 0 0 0% 0 0% Tuition Reimbursement 0 0 0% 0 0% Special Education Coop 6,164,400 5,940,276-4% 6,555,281 10% TOTAL 27,422,575 26,860,783-2% 27,467,501 2% Instruction Expenditures (1000) 27,600,000 27,400,000 27,422,575 27,467,501 27,200,000 27,000,000 26,800,000 26,600,000 26,400,000 26,860, 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. 6

8 USD 489 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 2014 State Federal Local July 1, 2015 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 16,970, ,969, XXXXXXXX Supplemental General 5,959, , ,791 4,842,022 XXXXXXXX Adult Education 1,050 1, At Risk (4yr Old) 207, , Adult Supplemental Education At Risk (K-12) 1,688, ,688,984 1,050 1,050 Bilingual Education 145, , Virtual Education 185, , Capital Outlay 3,417, , ,807,606 0 Driver Training 77,639 14,719 12, ,000 0 Declining Enrollment 483,454 14, , ,640 XXXXXXXX Extraordinary School Program 343, , ,500 0 Food Service 2,202, ,200 15, ,172 2, ,043,794 0 Professional Development Parent Education Program 441,470 39, ,820 43, ,738 72,027 0 Summer School 5,970 4, ,400 0 Special Education 4,033,744 37, ,000 3,956,355 30,000 0 Vocational Education 600, , ,261 50,000 0 Special Liability Expense Fund Special Reserve Fund 0 XXXXXXXX Gifts and Grants 339,930-59, ,172 0 Textbook & Student Materials Revolving 0 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 2,437, ,437,997 XXXXXXXXX Contingency Reserve 99,681 XXXXXXXXX Activity Funds 7,622 XXXXXXXXX Tuition Reimbursement Bond and Interest # Bond and Interest # No Fund Warrant 151,950 68, , ,215 Special Assessment Temporary Note Coop Special Education 6,949, , ,039, ,641,948 0 Federal Funds 2,683,840-84,922 xxxxxxxxxxx 2,959,307 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 190,545 Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX SUBTOTAL 49,329,292 2,182,078 20,126,144 4,828,062 12,000 7,237,643 15,856, ,810 Less Transfers 7,237,643 TOTAL Budget Expenditures $42,091,649 Sources of Revenue - - State, Federal, Local State Revenues 15,427,120 14,327,429 20,126,144 Federal Revenues 4,577,896 4,613,002 4,828,062 Local Revenues 28,030,762 27,488,798 23,106,575 Total Revenues 48,035,778 46,429,229 48,060,781 Revenues Per Pupil 14,447 13,656 16,149 7

9 USD# 489 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 2, , % 2, % 2, % 2, % Number of Students - Free Meals % 939 3% 910-3% 940 3% Number of Students - Reduced Meals % 310 1% 298-4% 280-6% 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# 489 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 $276,238,594 $305,578,791 $311,206,307 Bonded Indebtedness 2,022,397 1,605,486 2,291,634 10

12 USD# 489 AVERAGE SALARY Actual Actual Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) ,169, , ,035,126 96, ,972,331 93,921 Teachers (Full Time) ,956,072 65, ,206,078 63, ,962,160 65,337 Other Certified (Licensed) Personnel ,831,804 63, ,282,348 51, ,090,122 49,551 Classified Personnel ,582,834 28, ,202,997 28, ,157,649 28,508 Substitutes/Temporary Help XXXXX 480,150 XXXXXXXXX XXXXX 648,154 XXXXXXXXX XXXXX 721,286 XXXXXXXXX Average Salary 120, ,000 80,000 60,000 40,000 20,000 93,921 65,337 49,551 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) 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 Reading Mathematics Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 12