USD 107 - Rock Hills
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 2,202,306 51% 2,239,988 51% 2% 2,591,245 49% 16% Student & Instructional Support 287,576 7% 335,509 8% 17% 330,800 6% -1% General Administration 190,444 4% 176,741 4% -7% 187,952 4% 6% School Administration (Building) 310,412 7% 321,886 7% 4% 328,625 6% 2% Operations & Maintenance 631,574 15% 823,015 19% 30% 765,948 14% -7% Capital Improvements 302,253 7% 84,228 2% -72% 132,526 3% 57% Debt Services 37,875 1% 46,289 1% 22% 50,203 1% 8% Other Costs 325,437 8% 359,422 8% 10% 912,065 17% 154% Total Expenditures 4,287,877 100% 4,387,078 100% 2% 5,299,364 100% 21% Amount per Pupil $12,705 $15,668 23% $18,594 19% 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 3,000,000 Summary of Total Expenditures By Function (All Funds) 2,500,000 2,000,000 1,500,000 2006-2007 2007-2008 2008-2009 1,000,000 500,000 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 1,340,673 48% 1,312,855 47% -2% 1,483,624 45% 13% Student & Instructional Support 264,018 9% 275,365 10% 4% 245,153 7% -11% General Administration 180,860 6% 166,643 6% -8% 175,925 5% 6% School Administration (Building) 295,351 11% 306,017 11% 4% 309,725 9% 1% Operations & Maintenance 619,199 22% 588,873 21% -5% 642,780 19% 9% Capital Improvements 0 0% 0 0% 0% 0 0% 0% Other Costs 101,724 4% 153,277 5% 51% 467,052 14% 205% Total Expenditures 2,801,825 100% 2,803,030 100% 0% 3,324,259 100% 19% Amount per Pupil $8,302 $10,011 21% $11,664 17% Summary of General and Supplemental General Fund Expenditures by Function 1,600,000 1,400,000 1,200,000 2006-2007 2007-2008 2008-2009 1,000,000 800,000 600,000 400,000 200,000 0 Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Other Costs 2
USD# 107 Instruction Expenditures (1000) % % 2006-2007 2007-2008 inc/ 2008-2009 inc/ Actual Actual dec Budget dec General 973,782 452,445-54% 949,809 110% Federal Funds 79,631 76,511-4% 95,862 25% Supplemental General 366,891 860,410 135% 533,815-38% At Risk (4yr Old) 22,684 35,813 58% 38,020 6% At Risk (K-12) 95,614 111,079 16% 166,000 49% Bilingual Education 0 0 0% 0 0% Virtual Education 0 Capital Outlay 0 0 0% 0 0% Driver Education 0 0 0% 12,337 0% 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 472,641 393,576-17% 582,595 48% Cost of Living 0 0 0% 0 0% Vocational Education 84,368 109,545 30% 108,000-1% 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 83,519 87,999 5% 104,807 19% Contingency Reserve 0 100,000 0% Text Book & Student Material 23,176 12,610-46% 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 2,202,306 2,239,988 2% 2,591,245 16% Enrollment (FTE)* 337.5 280.0-17% 285.0 2% Amount per Pupil 6,525 8,000 23% 9,092 14% 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 2,202,306 2,239,988 2% 2,591,245 16% 3,000,000 Instruction Expenditures 2,500,000 2,000,000 1,500,000 1,000,000 500,000 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 3,080,585 0 2,685,445 0 0 395,140 Supplemental General 924,176 0 397,293 526,883 Adult Education 0 0 0 0 0 0 0 At Risk (4yr Old) 39,900 3,798 0 0 36,102 0 Adult Supplemental Education 0 0 0 0 0 At Risk (K-12) 166,000 0 0 0 166,000 0 Bilingual Education 0 0 0 0 0 0 Virtual Education 0 0 0 0 0 Capital Outlay 431,649 431,204 1 0 0 0 444 Driver Training 12,337 12,337 0 0 0 0 Declining Enrollment 0 0 0 0 Extraordinary School Program 0 0 0 0 0 Food Service 282,938 65,164 2,193 72,091 0 58,000 85,490 Professional Development 9,407 1,057 1,350 0 0 7,000 0 Parent Education Program 0 0 0 0 0 0 0 Summer School 0 0 0 0 0 0 Special Education 606,995 301,595 0 0 0 305,400 0 Vocational Education 108,000 0 0 0 108,000 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 0 0 0 Textbook & Student Materials Revolving School Retirement 0 0 0 0 Extraordinary Growth Facilities 0 0 0 KPERS Special Retirement Contribution 171,814 0 171,814 Tuition Reimbursement 0 0 0 0 Bond and Interest #1 0 0 0 0 0 Bond and Interest #2 50,203 54,167 14,979 0 35,835 No Fund Warrant 0 0 0 Special Assessment 0 0 Temporary Note 0 0 0 0 Coop Special Education 0 0 0 0 0 0 0 Federal Funds 95,862 19,984 xxxxxxxxxxx 75,878 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx 0 SUBTOTAL 5,979,866 889,306 3,273,075 147,969 0 680,502 1,043,792 Less Transfers 680,502 TOTAL Budget Expenditures $5,299,364 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)* 337.7 305.5-10% 309.0 1% 265.0-14% 285.0 8% Number of Students - Free Meals 82 81-1% 92 14% 69-25% 80 16% Number of Students - Reduced Meals 62 48-23% 44-8% 29-34% 44 52% 400.0 Enrollment (FTE)* for Budget Authority 350.0 300.0 250.0 200.0 150.0 100.0 50.0 0.0 2004-2005 2005-2006 Low Income Students 100 90 80 70 60 50 40 30 20 10 0 2004-2005 2005-2006 Free Meals Reduced Meals *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 17.183 22.405 22.091 Adult Education 0.000 0.000 0.000 Capital Outlay 0.000 0.000 0.000 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 0.000 0.000 0.000 Bond & Interest 1 0.000 0.000 0.000 Bond & Interest 2 4.221 4.217 3.367 No Fund Warrant 0.000 0.000 0.000 Special Assessment 0.000 0.000 0.000 Temporary Note 0.000 0.000 0.000 TOTAL USD 41.404 46.622 45.458 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 50.000 45.000 40.000 35.000 30.000 25.000 20.000 15.000 10.000 5.000 0.000 6
Other Information Actual Actual Budget Assessed Valuation $24,475,604 $23,606,531 $22,906,291 Bonded Indebtedness 385,000 360,000 325,000 Assessed Valuation $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 Bonded Indebtedness $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0 7
USD# 107 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) 3.0 211,823 70,608 3.0 224,544 74,848 3.0 231,344 77,115 Teachers (Full Time) 31.0 1,245,339 40,172 31.0 1,263,774 40,767 31.0 1,303,051 42,034 Other Certified (Licensed) Personnel 3.0 119,800 39,933 3.0 122,343 40,781 3.0 126,144 42,048 Classified Personnel 33.1 603,028 18,218 33.2 663,458 19,984 33.2 684,025 20,603 Substitutes/Temporary Help XXXXXXX XXXXXXXXXXX XXXXXXX XXXXXXXXXXX XXXXXXX 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