BUDGET AT A GLANCE USD Peabody-Burns

Transcription

1 BUDGET AT A GLANCE USD Peabody-Burns School Finance Kansas State Department of Education Landon State Office Building 9 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. 1 Average Salary KSDE Website Information

3 USD# 398 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,129,296 51% 2,192,22 53% 3% 2,454,467 55% 12% Student Support Services 56,56 1% 92,995 2% 65% 99,492 2% 7% Instructional Support Services 15,882 3% 87,299 2% -18% 17,896 2% 24% Administration & Support 536,73 13% 528,653 13% -2% 556,51 12% 5% Operations & Maintenance 39,88 9% 433,94 11% 11% 426,298 9% -2% Transportation 122,24 3% 91,646 2% -25% 196,449 4% 114% Food Services 155,328 4% 143,159 3% -8% 175, 4% 22% Capital Improvements 21,621 5% 122,214 3% -42% 446,2 1% 265% Debt Services 43,71 1% 43,85 1% % 4,4 1% -91% Other Costs % % % % % Total Expenditures* 4,137,95 1% 4,122,733 1% % 4,52,73 1% 9% Amount per Pupil $16,291 $16,793 3% $19,12 14% Current Expenditures** 3,493,375 1% 3,544,735 1% 1% 3,976,13 1% 12% Amount per Pupil $13,753 $14,439 5% $16,884 17% Percent of Expenditures Instruction*** (Total Expenditures) 2,129,296 51% 2,187,9 53% 2% 2,449,467 54% 1% Instruction*** (Current Expenditures) 2,129,296 61% 2,187,9 62% 1% 2,449,467 62% % * 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 - 1 Transportation - 27 Student Support Services - 21 Food Service - 31 Instructional Support Services - 22 Other Costs - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 51 Transfers ,5, 2,454,467 Summary of Total Expenditures by Function (All Funds) 2,, 1,5, 1,, 5, 99,492 17, ,51 426, , , 446,2 4,

4 99,492 17, ,51 426, , , 446,2 4,4 2,454,467 4,52,73 USD# 398 Total Expenditures By Function (All Funds) Actual Actual Budget Instruction 2,129,296 2,192,22 2,454,467 Student Support 56,56 92,995 99,492 Instructional Support 15,882 87,299 17,896 Administration & Support 536,73 528, ,51 Operations & Maintenance 39,88 433,94 426,298 Transportation 122,24 91, ,449 Food Services 155, , , Capital Improvements 21, , ,2 Debt Services 43,71 43,85 4,4 Other Costs Total Expenditures* 4,137,95 4,122,733 4,52,73 Total Expenditures By Function (All Funds) 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 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. 3

5 ,363 1, ,895 1,422 19,12 USD# 398 Total Expenditures Amount Per Pupil By Function (All Funds) Actual Actual Budget Instruction 8,383 8,929 1,422 Student Support Instructional Support Administration & Support 2,113 2,153 2,363 Operations & Maintenance 1,539 1,768 1,81 Transportation Food Services Capital Improvements ,895 Debt Services 1,696 1, Other Costs Total Expenditures Per Pupil** 16,291 16,793 19,12 Enrollment (FTE)* *Enrollment (FTE) includes the current year enrollment on September 2, February 2, 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) 2, 18, 16, 14, 12, 1, 8, 6, 4, 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. 4

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7 USD# 398 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 755,45 716,562-5% 815, 14% Federal Funds 7,274 69,786-1% 69,685 % Supplemental General 243, ,231 46% 393,859 11% At Risk (4yr Old) 26,57 27,369 3% 28,4 4% At Risk (K-12) 213,39 188,553-12% 22, 17% Bilingual Education % % Virtual Education 16,25 % 38,6 138% Capital Outlay 4,122 % 5, 21% Driver Education 2,56 4,15 57% 11,5 175% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 59,55 499,69-2% 542,796 9% Cost of Living % % Vocational Education 148, ,743-2% 191, 31% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 115,158 93,86-19% 139,77 49% Contingency Reserve % Text Book & Student Material 3,246 28, % Activity Fund 41,727 43,617 5% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,129,296 2,192,22 3% 2,454,467 12% Enrollment (FTE)* % % Amount per Pupil 8,383 8,929 7% 1,422 17% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,129,296 2,192,22 3% 2,454,467 12% Instruction Expenditures 2,5, 2,45, 2,4, 2,35, 2,3, 2,25, 2,2, 2,15, 2,1, 2,5, 2,, 1,95, 2,454,467 2,192,22 2,129,296 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 2, February 2, 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 398 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 216 State Federal Local July 1, 217 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 2,639, ,634,967 3,8 Supplemental General 96, , , ,218 XXXXXXXX Adult Education xxxxxxxxxxxx At Risk (4yr Old) 28,4 4,619 xxxxxxxxxxxx 32, 8,219 Adult Supplemental Education xxxxxxxxxxxx At Risk (K-12) 22, 15,827 xxxxxxxxxxxx 25, 827 Bilingual Education xxxxxxxxxxxx Virtual Education 38,6 2,421 2, 1,821 Capital Outlay 526,6 646, , ,681 39,451 Driver Training 11,55 17,559 1,62 xxxxxxxxxxxx 1, 8,629 Declining Enrollment XXXXXXXX Extraordinary School Program xxxxxxxxxxxx Food Service 175, 38,38 1,22 88,82 2, 35,21 8,243 Professional Development 4, 55,528 xxxxxxxxxxxx 2, 35,528 Parent Education Program xxxxxxxxxxxx Summer School xxxxxxxxxxxx Special Education 646, ,91 xxxxxxxxxxxx 419,481 18,595 Vocational Education 195,55 44,363 5,8 xxxxxxxxxxxx 155, 8,821 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants Textbook & Student Materials Revolving 53,461 XXXXXXXX School Retirement xxxxxxxxxxxx Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 217, ,638 XXXXXXXXX Contingency Reserve 284,83 XXXXXXXXX Activity Funds 23,613 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 136,19 17, ,76 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note xxxxxxxxxxxx Coop Special Education Federal Funds 69,685 xxxxxxxxxxx 69,685 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 5,715,359 1,88,387 2,82, ,487 3,8 1,212, , ,894 Less Transfers 1,212,656 TOTAL Budget Expenditures $4,52,73 Sources of Revenue - - State, Federal, Local State Revenues 2,732,943 2,632,42 2,82,239 Federal Revenues 167,39 163,68 158,487 Local Revenues* 1,382,75 1,341, ,641 Total Revenues 4,282,687 4,137,716 3,78,367 Revenues Per Pupil 16,861 16,854 16,53 Effective July 1, 214 ( 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# 398 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Number of Students - Free Meals % 114-7% 15-8% 11 5% Number of Students - Reduced Meals % 52 24% 42-19% 4-5% 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# 398 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 #2... 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# 398 Actual Actual Budget Assessed Valuation $27,265,218 $24,527,892 $24,616,543 Bonded Indebtedness 75, 39,5 1

12 USD# 398 AVERAGE SALARY Actual Actual Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) ,293 82, ,18 87, ,18 91,9 Teachers (Full Time) ,41 44, ,22,233 44, ,68,583 44,524 Other Certified (Licensed) Personnel ,332 37, ,17 46, , 45, Classified Personnel ,675 2, ,681 26, ,216 28,99 Substitutes/Temporary Help XXXXX 59,41 XXXXXXXXX XXXXX 54,378 XXXXXXXXX XXXXX 58, XXXXXXXXX Average Salary 1, 91,9 8, 6, 4, 2, 44,524 45, 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). 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 9-1 month contract should be reported as 1.; FTE for Principals with a 1-12 month contract should be reported as 1.; FTE for Superintendents with a 12 month contract should be reported as 1.. **FTE of 1. for Non-Certified Administrators, Classified Personnel and Substitutes/Temporary should be based upon 2,8 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