BUDGET AT A GLANCE. USD Manhattan-Ogden

Transcription

1 BUDGET AT A GLANCE USD Manhattan-Ogden 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# 383 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 43,297,989 56% 42,583,907 55% -2% 44,202,943 53% 4% Student Support Services 4,341,118 6% 4,263,097 5% -2% 4,508,861 5% 6% Instructional Support Services 2,762,181 4% 2,817,733 4% 2% 3,060,758 4% 9% Administration & Support 6,113,442 8% 5,869,024 8% -4% 6,749,666 8% 15% Operations & Maintenance 6,044,483 8% 5,406,892 7% -11% 6,084,454 7% 13% Transportation 2,570,292 3% 2,810,806 4% 9% 3,204,576 4% 14% Food Services 2,981,850 4% 2,898,815 4% -3% 3,266,533 4% 13% Capital Improvements 1,920,388 2% 3,207,138 4% 67% 4,120,000 5% 28% Debt Services 7,763,410 10% 7,953,265 10% 2% 8,351,974 10% 5% Other Costs 13,997 0% 48,398 0% 246% 49,085 0% 1% Total Expenditures* 77,809, % 77,859, % 0% 83,598, % 7% Amount per Pupil $12,803 $13,027 2% $13,797 6% Current Expenditures** 65,981, % 64,204, % -3% 68,502, % 7% Amount per Pupil $10,857 $10,743-1% $11,306 5% Percent of Expenditures Instruction*** (Total Expenditures) 42,009,399 54% 41,192,928 53% -1% 42,723,943 51% -2% Instruction*** (Current Expenditures) 42,009,399 64% 41,192,928 64% 0% 42,723,943 62% -2% * 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 40,000,000 35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000, ,202,943 Summary of Total Expenditures by Function (All Funds) 4,508,861 3,060,758 6,749,666 6,084,454 3,204,576 3,266,533 4,120,000 8,351,974 49,

4 4,508,861 3,060,758 6,749,666 6,084,454 3,204,576 3,266,533 4,120,000 8,351,974 49,085 44,202,943 83,598,850 USD# 383 Total Expenditures By Function (All Funds) Actual Actual Budget Instruction 43,297,989 42,583,907 44,202,943 Student Support 4,341,118 4,263,097 4,508,861 Instructional Support 2,762,181 2,817,733 3,060,758 Administration & Support 6,113,442 5,869,024 6,749,666 Operations & Maintenance 6,044,483 5,406,892 6,084,454 Transportation 2,570,292 2,810,806 3,204,576 Food Services 2,981,850 2,898,815 3,266,533 Capital Improvements 1,920,388 3,207,138 4,120,000 Debt Services 7,763,410 7,953,265 8,351,974 Other Costs 13,997 48,398 49,085 Total Expenditures* 77,809,150 77,859,075 83,598,850 Total Expenditures By Function (All Funds) 90,000,000 80,000,000 70,000,000 60,000,000 50,000,000 40,000,000 30,000,000 20,000,000 10,000, *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 ,114 1, ,378 7,295 13,797 USD# 383 Total Expenditures Amount Per Pupil By Function (All Funds) Actual Actual Budget Instruction 7,124 7,125 7,295 Student Support Instructional Support Administration & Support 1, ,114 Operations & Maintenance ,004 Transportation Food Services Capital Improvements Debt Services 1,277 1,331 1,378 Other Costs Total Expenditures Per Pupil** 12,803 13,027 13,797 Enrollment (FTE)* 6, , ,059.0 *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) 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# 383 Instruction Expenditures (1000) % % inc/ inc/ Actual Actual dec Budget dec General 18,557,542 17,856,374-4% 17,932,338 0% Federal Funds 2,482,757 2,807,385 13% 2,882,000 3% Supplemental General 1,808,647 1,567,400-13% 1,739,000 11% At Risk (4yr Old) 120, ,950 1% 133,800 10% At Risk (K-12) 3,680,321 3,544,454-4% 3,726,000 5% Bilingual Education 305, ,193-21% 256,450 6% Virtual Education 533, ,469-5% 545,400 8% Capital Outlay 1,288,590 1,390,979 8% 1,479,000 6% Driver Education 125, ,429 5% 145,150 10% 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 7,245 9,131 26% 17,550 92% Special Education 8,106,326 8,293,812 2% 8,852,000 7% Cost of Living 0 0 0% 0 0% Vocational Education 818, ,187-4% 799,024 2% Gifts/Grants 2,063,793 1,987,349-4% 1,918,000-3% 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 2,637,327 2,278,102-14% 3,495,981 53% Contingency Reserve 0 0 0% Text Book & Student Material 314, ,662 88% Activity Fund 168, ,976 21% 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 43,019,167 42,318,852-2% 43,921,693 4% Enrollment (FTE)* 6, , % 6, % Amount per Pupil 7,078 7,081 0% 7,249 2% Adult Education 278, ,055-5% 281,250 6% Adult Supplemental Education 0 0 0% 0 0% Tuition Reimbursement 0 0 0% 0 0% Special Education Coop 0 0 0% 0 0% TOTAL 43,297,989 42,583,907-2% 44,202,943 4% Instruction Expenditures 44,500,000 44,000,000 43,500,000 43,000,000 42,500,000 42,000,000 41,500,000 44,202,943 43,297,989 42,583,907 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 383 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 2016 State Federal Local July 1, 2017 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 42,178,999 45,359 41,314, ,000 14, , Supplemental General 13,364, ,833 1,830, ,821,510 XXXXXXXX Adult Education 466, ,150 51,948 81,153 xxxxxxxxxxxx 0 289, ,188 At Risk (4yr Old) 133, ,561 0 xxxxxxxxxxxx 130, ,761 Adult Supplemental Education 0 0 xxxxxxxxxxxx At Risk (K-12) 3,802, ,680 0 xxxxxxxxxxxx 3,700, ,080 Bilingual Education 281, ,423 0 xxxxxxxxxxxx 275, ,973 Virtual Education 726, , ,000 25, ,170 Capital Outlay 6,909,000 3,539, , ,325,051 2,070,202 Driver Training 176, ,254 29,250 0 xxxxxxxxxxxx 86,000 50,000 97,454 Declining Enrollment XXXXXXXX Extraordinary School Program xxxxxxxxxxxx Food Service 3,182, ,814 24,147 1,611, ,251, ,343 Professional Development 83, ,116 0 xxxxxxxxxxxx 25, ,216 Parent Education Program 328, , ,000 0 xxxxxxxxxxxx 110,000 40, ,475 Summer School 19,250 71,910 0 xxxxxxxxxxxx 0 14,500 67,160 Special Education 12,431,150 1,863,733 2,650 1,717,500 xxxxxxxxxxxx 9,788, ,000 1,276,731 Vocational Education 844, , ,516 xxxxxxxxxxxx 815, ,292 Special Liability Expense Fund Special Reserve Fund 0 XXXXXXXX Gifts and Grants 2,371,950 1,769,784 2,410,000 1,807,834 Textbook & Student Materials Revolving 1,175,223 XXXXXXXX School Retirement 0 0 xxxxxxxxxxxx 0 0 Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 5,135, ,135,108 XXXXXXXXX Contingency Reserve 2,690,892 XXXXXXXXX Activity Funds 218,538 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 8,186,974 4,809, ,163, ,711,585 4,497,798 Bond and Interest # No Fund Warrant Special Assessment 65, ,471 25,935 Temporary Note 0 0 xxxxxxxxxxxx 0 0 Coop Special Education Federal Funds 3,676, ,590 xxxxxxxxxxx 3,850,000 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 298,480 Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX SUBTOTAL 104,363,956 19,956,082 43,453,287 8,688,315 14,250 21,465,106 27,327,661 12,456,092 Less Transfers 21,465,106 TOTAL Budget Expenditures $82,898,850 Sources of Revenue - - State, Federal, Local State Revenues 42,002,903 41,360,097 43,453,287 Federal Revenues 8,233,034 8,957,834 8,688,315 Local Revenues* 26,701,652 29,483,986 27,341,911 Total Revenues 76,937,589 79,801,917 79,483,513 Revenues Per Pupil 12,659 13,352 13,118 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# 383 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 5, , % 5, % 5, % 5, % Number of Students - Free Meals 1,748 1,807 3% 1,820 1% 1,896 4% 1,921 1% Number of Students - Reduced Meals % 687-7% % 1, % 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# 383 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# 383 Actual Actual Budget Assessed Valuation $607,585,031 $632,493,754 $639,174,950 Bonded Indebtedness 106,755, ,024,736 99,419,735 10

12 USD# 383 AVERAGE SALARY Actual Actual Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) ,483,461 77, ,499,137 77, ,626,632 80,413 Teachers (Full Time) ,689,935 51, ,603,040 51, ,061,660 52,334 Other Certified (Licensed) Personnel ,833,390 50, ,748,574 51, ,865,562 51,887 Classified Personnel ,191,401 29, ,070,575 29, ,341,926 32,188 Substitutes/Temporary Help XXXXX XXXXXXXXX XXXXX XXXXXXXXX XXXXX XXXXXXXXX Average Salary 90,000 80,000 70,000 60,000 50,000 40,000 30,000 20,000 10, ,413 Administrators (Certified/Non-Certified) Teachers (Full Time) 52,334 51,887 Other Certified (Licensed) Personnel 32,188 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