USD 232 - DeSoto
Summary of Total Expenditures. 1 Summary of General and Supplemental General Fund Expenditures 2 Instruction Expenditures.3 Sources of Revenue and Proposed Budget for 2008-09 (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
Summary of Total Expenditures By Function (All Funds) % % % % % 2006-2007 of 2007-2008 of inc/ 2008-2009 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 58,605,201 100% 64,926,189 100% 11% 82,014,682 100% 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 - 1000 Operations & Maintenance - 2600 Student & Instructional Support - 2100 & 2200 Other Costs - 2500, 2900 and 3000 and all others not included elsewhere General Administration - 2300 Capital Improvements - 4000 School Administration (Building) - 2400 Debt Services - 5100 Transfers - 5200 45,000,000 40,000,000 Summary of Total Expenditures By Function (All Funds) 35,000,000 30,000,000 25,000,000 2006-2007 2007-2008 2008-2009 20,000,000 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
Summary of General and Supplemental General Fund Expenditures by Function % % % % % 2006-2007 of 2007-2008 of inc/ 2008-2009 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 30,611,208 100% 35,318,097 100% 15% 39,773,898 100% 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 2006-2007 2007-2008 2008-2009 15,000,000 10,000,000 5,000,000 0 Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Other Costs 2
USD# 232 Instruction Expenditures (1000) % % 2006-2007 2007-2008 inc/ 2008-2009 inc/ Actual Actual dec Budget dec General 17,799,735 19,301,439 8% 21,971,971 14% Federal Funds 289,984 412,296 42% 468,506 14% Supplemental General 756,865 506,651-33% 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 171,245 273,913 60% 296,693 8% Virtual Education 0 Capital Outlay 221,375 16,573-93% 3,000,000 18002% Driver Education 32,029 33,428 4% 74,650 123% 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 1,630,185 190% 1,763,488 8% Gifts/Grants 418,853 1,634,138 290% 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 335,387 202,139-40% Bond & Interest #1 0 0 0% 0 0% Bond & Interest #2 0 0 0% 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)* 5,338.0 5,716.9 7% 6,162.0 8% 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
2008-09 Estimated Sources of Revenue--2008-09 Amount July 1, 2008 State Federal Local Fund Budgeted Cash Balance Interest Transfers Other General 39,099,060 0 31,766,984 0 0 7,332,076 Supplemental General 11,729,718 391,742 3,148,256 8,189,720 Adult Education 0 4,010 0 0 0 0 0 At Risk (4yr Old) 71,590 16,590 0 0 55,000 0 Adult Supplemental Education 0 0 0 0 0 At Risk (K-12) 1,165,643 95,643 0 0 1,050,000 20,000 Bilingual Education 296,693 36,693 0 0 260,000 0 Virtual Education 0 0 0 0 0 Capital Outlay 9,969,250 10,904,093 232,896 0 300,000 0 1,964,059 Driver Training 86,270 261,867 25,920 0 0 0 Declining Enrollment 0 0 0 0 Extraordinary School Program 0 0 0 0 0 Food Service 2,606,894 648,672 32,130 559,774 0 0 1,814,990 Professional Development 256,038 233,437 25,604 0 0 0 0 Parent Education Program 263,166 12,818 120,348 0 0 130,000 0 Summer School 0 0 0 0 0 0 Special Education 8,885,561 818,528 0 920,122 0 7,859,880 100,000 Vocational Education 1,763,488 94,003 0 0 1,700,000 0 Area Vocational School 0 0 0 0 0 0 0 Special Liability Expense Fund 0 0 0 0 Special Reserve Fund Gifts and Grants 1,509,846 60,456 1,460,000 Textbook & Student Materials Revolving School Retirement 0 0 0 0 Extraordinary Growth Facilities 2179720 0 2,179,720 KPERS Special Retirement Contribution 3,106,723 0 3,106,723 Tuition Reimbursement 0 0 0 0 Bond and Interest #1 11,581,116 11,988,148 1,505,545 200,000 10,238,595 Bond and Interest #2 0 0 0 0 0 No Fund Warrant 0 0 0 Special Assessment 212040 135,949 Temporary Note 0 0 0 0 Coop Special Education 0 0 0 0 0 0 0 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 1,937,892 500,000 11,054,880 33,435,109 Less Transfers 11,054,880 TOTAL Budget Expenditures $83,984,402 4
Other Information 2004-2005 2005-2006 % 2006-2007 % 2007-2008 % 2008-2009 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 4,543.1 4,916.2 8% 5,327.0 8% 5,704.9 7% 6,150.0 8% Number of Students - Free Meals 420 404-4% 446 10% 491 10% 530 8% Number of Students - Reduced Meals 206 192-7% 207 8% 225 9% 0-100% 7000.0 Enrollment (FTE)* for Budget Authority 6000.0 5000.0 4000.0 3000.0 2000.0 1000.0 0.0 2004-2005 2005-2006 Low Income Students 600 500 400 300 200 Free Meals Reduced Meals 100 0 2004-2005 2005-2006 *FTE for state aid and budget authority purposes for the general fund. 5
Miscellaneous Information Mill Rates by Fund Actual Actual Budget General 20.000 20.000 20.000 Supplemental General 18.553 19.560 20.059 Adult Education 0.000 0.000 0.000 Capital Outlay 4.050 4.505 4.500 Declining Enrollment 0.000 0.000 0.000 Cost of Living 0.000 0.000 0.000 Special Liability 0.000 0.000 0.000 School Retirement 0.000 0.000 0.000 Extraordinary Growth Facilities 1.192 6.174 4.958 Bond & Interest 1 25.365 21.100 24.182 Bond & Interest 2 0.000 0.000 0.000 No Fund Warrant 0.000 0.000 0.000 Special Assessment 0.533 0.124 0.319 Temporary Note 0.000 0.000 0.000 TOTAL USD 69.693 71.463 74.018 Historical Museum 0.000 0.000 0.000 Public Library Board 0.000 0.000 0.000 Public Library Board & Employee Benefits 0.000 0.000 0.000 Recreation Commission 0.000 0.000 0.000 Recreation Commission Employee Benefit 0.000 0.000 0.000 TOTAL OTHER 0.000 0.000 0.000 Total USD Mill Rates 80.000 70.000 60.000 50.000 40.000 30.000 20.000 10.000 0.000 6
Other Information Actual Actual Budget Assessed Valuation $370,740,389 $391,285,340 $398,113,058 Bonded Indebtedness 158,535,000 155,330,000 151,980,000 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
USD# 232 AVERAGE SALARY 2006-07 Actual 2007-08 Actual 2008-09 Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) 35.7 2,878,096 80,619 36.5 3,088,014 84,603 37.0 3,278,414 88,606 Teachers (Full Time) 387.7 17,633,442 45,482 453.7 22,419,254 49,414 472.8 24,181,008 51,144 Other Certified (Licensed) Personnel 54.1 2,792,714 51,621 51.8 2,774,320 53,558 49.0 2,728,099 55,675 Classified Personnel 196.6 6,359,631 32,348 230.6 7,808,006 33,860 229.8 8,178,132 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 10-12 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
KSDE Website Information Available K-12 Statistics (Building, District or State Totals) http://www.ksde.org/default.aspx?tabid=223 Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications http://www.ksde.org/default.aspx?tabid=1870 Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card (listed on the right under Data Portal sections) http://www.ksde.org/default.aspx?tabid=229 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