BUDGET AT A GLANCE. USD Paola

Transcription

1 BUDGET AT A GLANCE USD Paola 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# 368 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 25,473,113 71% 24,922,864 65% -2% 29,405,135 64% 18% Student Support Services 1,266,284 4% 1,305,776 3% 3% 1,385,730 3% 6% Instructional Support Services 469,670 1% 461,347 1% -2% 633,775 1% 37% Administration & Support 2,313,824 6% 2,403,694 6% 4% 2,524,668 5% 5% Operations & Maintenance 1,966,038 6% 2,429,145 6% 24% 2,368,771 5% -2% Transportation 954,609 3% 1,074,644 3% 13% 1,239,000 3% 15% Food Services 943,128 3% 927,697 2% -2% 1,481,499 3% 60% Capital Improvements 97,477 0% 1,556,917 4% 1497% 4,065,185 9% 161% Debt Services 2,192,765 6% 2,950,743 8% 35% 2,826,146 6% -4% Other Costs 52,588 0% 53,640 0% 2% 121,486 0% 126% Total Expenditures* 35,729, % 38,086, % 7% 46,051, % 21% Amount per Pupil $18,503 $19,672 6% $23,394 19% Current Expenditures** 33,044, % 33,508, % 1% 38,070, % 14% Amount per Pupil $17,113 $17,307 1% $19,340 12% Percent of Expenditures Instruction*** (Total Expenditures) 25,114,411 70% 24,867,503 65% -5% 28,530,135 62% -3% Instruction*** (Current Expenditures) 25,114,411 76% 24,867,503 74% -2% 28,530,135 75% 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 25,000,000 20,000,000 15,000,000 29,405,135 Summary of Total Expenditures by Function (All Funds) 10,000,000 5,000, ,385, ,775 2,524,668 2,368,771 1,239,000 1,481,499 4,065,185 2,826, ,

4 1,385, ,775 2,524,668 2,368,771 1,239,000 1,481,499 4,065,185 2,826, ,486 29,405,135 46,051,395 USD# 368 Total Expenditures By Function (All Funds) Actual Actual Budget Instruction 25,473,113 24,922,864 29,405,135 Student Support 1,266,284 1,305,776 1,385,730 Instructional Support 469, , ,775 Administration & Support 2,313,824 2,403,694 2,524,668 Operations & Maintenance 1,966,038 2,429,145 2,368,771 Transportation 954,609 1,074,644 1,239,000 Food Services 943, ,697 1,481,499 Capital Improvements 97,477 1,556,917 4,065,185 Debt Services 2,192,765 2,950,743 2,826,146 Other Costs 52,588 53, ,486 Total Expenditures* 35,729,496 38,086,467 46,051,395 Total Expenditures By Function (All Funds) 50,000,000 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 ,283 1, ,065 1,436 14,938 23,394 USD# 368 Total Expenditures Amount Per Pupil By Function (All Funds) Actual Actual Budget Instruction 13,192 12,873 14,938 Student Support Instructional Support Administration & Support 1,198 1,242 1,283 Operations & Maintenance 1,018 1,255 1,203 Transportation Food Services Capital Improvements ,065 Debt Services 1,136 1,524 1,436 Other Costs Total Expenditures Per Pupil** 18,503 19,672 23,394 Enrollment (FTE)* 1, , ,968.5 *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) 25,000 20,000 15,000 10,000 5, **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

6 5

7 USD# 368 Instruction Expenditures (1000) % % inc/ inc/ Actual Actual dec Budget dec General 5,803,474 5,883,465 1% 5,744,912-2% Federal Funds 347, ,285-2% 334,062-2% Supplemental General 147, , % 186,100-48% At Risk (4yr Old) 0 0 0% 0 0% At Risk (K-12) 753, ,048-16% 1,489, % Bilingual Education 1,926 3,467 80% 29, % Virtual Education 0 0 0% 0 0% Capital Outlay 358,702 55,361-85% 875, % Driver Education 17,541 18,816 7% 46, % 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 2,841,983 2,551,219-10% 3,443,861 35% Cost of Living 0 0 0% 0 0% Vocational Education 529, ,303-9% 779,076 61% Gifts/Grants 0 0 0% 0 0% 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 1,628,276 1,368,588-16% 1,892,442 38% Contingency Reserve 0 0 0% Text Book & Student Material 225, ,149 92% Activity Fund 234, ,961-14% 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 12,889,893 12,337,267-4% 14,821,241 20% Enrollment (FTE)* 1, , % 1, % Amount per Pupil 6,675 6,372-5% 7,529 18% Adult Education 134, ,543 4% 164,346 18% Adult Supplemental Education 58,144 33,284-43% 75, % Tuition Reimbursement 0 0 0% 0 0% Special Education Coop 12,390,636 12,412,770 0% 14,343,571 16% TOTAL 25,473,113 24,922,864-2% 29,405,135 18% Instruction Expenditures 30,000,000 29,000,000 28,000,000 27,000,000 26,000,000 25,000,000 24,000,000 23,000,000 22,000,000 29,405,135 25,473,113 24,922,864 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 368 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 14,334, ,259, , Supplemental General 4,307, ,365 1,872, ,168,182 XXXXXXXX Adult Education 232,082 11,374 65, ,772 xxxxxxxxxxxx At Risk (4yr Old) xxxxxxxxxxxx Adult Supplemental Education 75,977 29,597 xxxxxxxxxxxx 0 46,380 0 At Risk (K-12) 1,489, ,844 0 xxxxxxxxxxxx 989, ,844 Bilingual Education 29,618 29,618 0 xxxxxxxxxxxx Virtual Education Capital Outlay 5,155,156 4,528, , ,600 1,243,873 1,192,600 Driver Training 48,976 25,216 6,480 0 xxxxxxxxxxxx 0 17,280 0 Declining Enrollment XXXXXXXX Extraordinary School Program xxxxxxxxxxxx Food Service 1,430, ,218 8, , ,012 0 Professional Development 167, ,934 0 xxxxxxxxxxxx 30, Parent Education Program 264,705 13, ,115 0 xxxxxxxxxxxx 26,340 72,535 0 Summer School xxxxxxxxxxxx Special Education 3,827,861 1,891, xxxxxxxxxxxx 3,177, ,000 1,391,882 Vocational Education 798, ,944 1,751 31,976 xxxxxxxxxxxx 504,349 10, ,944 Special Liability Expense Fund Special Reserve Fund 1,380,426 XXXXXXXX Gifts and Grants 121,486 71,486 50,000 0 Textbook & Student Materials Revolving 353,365 XXXXXXXX School Retirement 0 0 xxxxxxxxxxxx 0 0 Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 2,356, ,356,313 XXXXXXXXX Contingency Reserve 1,144,000 XXXXXXXXX Activity Funds 94,578 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 2,826,146 2,734, , ,931,260 2,716,036 Bond and Interest # No Fund Warrant Special Assessment 20, ,917 6,676 Temporary Note 0 0 xxxxxxxxxxxx 0 0 Coop Special Education 15,495,071 2,135, ,200, ,284,248 1,135,861 Federal Funds 347,665 0 xxxxxxxxxxx 347,665 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0 Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX SUBTOTAL 53,328,052 16,861,393 17,242,555 3,190, ,000 7,276,657 18,511,687 7,249,843 Less Transfers 7,276,657 TOTAL Budget Expenditures $46,051,395 Sources of Revenue - - State, Federal, Local State Revenues 15,773,671 14,800,033 17,242,555 Federal Revenues 3,161,458 3,134,001 3,190,054 Local Revenues* 19,768,056 20,772,651 18,646,687 Total Revenues 38,703,185 38,706,685 39,079,296 Revenues Per Pupil 20,043 19,992 19,852 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# 368 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 1, , % 1, % 1, % 1, % Number of Students - Free Meals % 618-3% % 563 3% Number of Students - Reduced Meals % 145-4% 146 1% 143-2% 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# 368 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# 368 Actual Actual Budget Assessed Valuation $128,942,899 $131,414,040 $134,241,286 Bonded Indebtedness 23,550,000 22,030,000 19,835,000 10

12 USD# 368 AVERAGE SALARY Actual Actual Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) ,537,309 80, ,577,565 83, ,612,271 84,856 Teachers (Full Time) ,957,208 51, ,050,318 51, ,293,425 53,021 Other Certified (Licensed) Personnel ,816,725 56, ,898,555 53, ,962,323 54,858 Classified Personnel ,967,352 15, ,563,159 14, ,685,548 14,845 Substitutes/Temporary Help XXXXX 186,728 XXXXXXXXX XXXXX 208,276 XXXXXXXXX XXXXX 212,858 XXXXXXXXX Average Salary 90,000 80,000 70,000 60,000 50,000 40,000 30,000 20,000 10, ,856 Administrators (Certified/Non-Certified) Teachers (Full Time) 53,021 54,858 Other Certified (Licensed) Personnel 14,845 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