BUDGET AT A GLANCE 2015-16 USD 504 - Oswego School Finance Kansas State Department of Education Landon State Office Building 900 SW Jackson Street, Suite 356 Topeka, Kansas 66612-1212 www.ksde.org
Table of Contents Summary of Total Expenditures by Function (All Funds).... 2 Total Expenditures by Function (All Funds).... 3 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 2015-16... 7 Enrollment and Low Income Students..8 Mill Rates by Fund....... 9 Assessed Valuation and Bonded Indebtedness. 10 Average Salary... 11 KSDE Website Information... 12 1
USD# 504 Summary of Total Expenditures By Function (All Funds) % % % % % 2013-2014 of 2014-2015 of inc/ 2015-2016 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,662,867 60% 3,887,834 61% 6% 3,987,999 53% 3% Student Support Services 121,127 2% 124,021 2% 2% 151,910 2% 22% Instructional Support Services 86,183 1% 85,786 1% 0% 207,500 3% 142% Administration & Support 705,010 12% 720,748 11% 2% 809,200 11% 12% Operations & Maintenance 547,021 9% 648,763 10% 19% 880,650 12% 36% Transportation 209,032 3% 257,381 4% 23% 422,800 6% 64% Food Services 346,467 6% 348,480 5% 1% 440,513 6% 26% Capital Improvements 82,659 1% 97,695 2% 18% 370,000 5% 279% Debt Services 332,289 5% 196,644 3% -41% 213,594 3% 9% Other Costs 0 0% 0 0% 0% 0 0% 0% Total Expenditures* 6,092,655 100% 6,367,352 100% 5% 7,484,166 100% 18% Amount per Pupil $13,182 $13,620 3% $15,992 17% Current Expenditures** 5,663,054 100% 5,930,346 100% 5% 6,520,572 100% 10% Amount per Pupil $12,252 $12,685 4% $13,933 10% Percent of Expenditures Instruction*** (Total Expenditures) 3,653,431 60% 3,851,763 60% 0% 3,937,999 53% -7% Instruction*** (Current Expenditures) 3,653,431 65% 3,851,763 65% 0% 3,937,999 60% -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. ** 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 - 1000 Transportation - 2700 Student Support Services - 2100 Food Service - 3100 Instructional Support Services - 2200 Other Costs - 2900 and 3300 Administration & Support - 2300, 2400 and 2500 Capital Improvements - 4000 Operations & Maintenance - 2600 Debt Services - 5100 Transfers - 5200 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 3,987,999 Summary of Total Expenditures by Function (All Funds) 809,200 880,650 422,800 440,513 151,910 207,500 370,000 213,594 0 2013-2014 2014-2015 2015-2016 2
0 151,910 207,500 809,200 880,650 422,800 440,513 370,000 213,594 3,987,999 7,484,166 USD# 504 Total Expenditures By Function (All Funds) Actual Actual Budget Instruction 3,662,867 3,887,834 3,987,999 Student Support 121,127 124,021 151,910 Instructional Support 86,183 85,786 207,500 Administration & Support 705,010 720,748 809,200 Operations & Maintenance 547,021 648,763 880,650 Transportation 209,032 257,381 422,800 Food Services 346,467 348,480 440,513 Capital Improvements 82,659 97,695 370,000 Debt Services 332,289 196,644 213,594 Other Costs 0 0 0 Total Expenditures* 6,092,655 6,367,352 7,484,166 Total Expenditures By Function (All Funds) 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 2013-2014 2014-2015 2015-2016 1,000,000 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. 3
0 325 443 1,729 903 941 791 456 1,882 8,521 15,992 USD# 504 Total Expenditures Amount Per Pupil By Function (All Funds) Actual Actual Budget Instruction 7,925 8,316 8,521 Student Support 262 265 325 Instructional Support 186 183 443 Administration & Support 1,525 1,542 1,729 Operations & Maintenance 1,184 1,388 1,882 Transportation 452 551 903 Food Services 750 745 941 Capital Improvements 179 209 791 Debt Services 719 421 456 Other Costs 0 0 0 Total Expenditures Per Pupil** 13,182 13,620 15,992 Enrollment (FTE)* 462.2 467.5 468.0 *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) 16,000 14,000 12,000 10,000 8,000 6,000 4,000 2013-2014 2014-2015 2015-2016 2,000 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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USD# 504 Instruction Expenditures (1000) % % 2013-2014 2014-2015 inc/ 2015-2016 inc/ Actual Actual dec Budget dec General 1,431,543 1,406,002-2% 1,499,331 7% Federal Funds 315,977 362,207 15% 287,027-21% Supplemental General 437,704 511,731 17% 548,442 7% At Risk (4yr Old) 19,200 30,239 57% 40,000 32% At Risk (K-12) 470,009 535,000 14% 555,000 4% Bilingual Education 0 0 0% 0 0% Virtual Education 0 0 0% 0 0% Capital Outlay 9,436 36,071 282% 50,000 39% Driver Education 2,987 3,213 8% 16,000 398% 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 577,949 622,415 8% 640,209 3% Cost of Living 0 0 0% 0 0% Vocational Education 103,187 108,033 5% 129,200 20% 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 186,406 196,175 5% 222,790 14% Contingency Reserve 0 0 0% Text Book & Student Material 0 10,298 0% Activity Fund 108,469 66,450-39% Bond and Interest #1 0 0 0% 0 0% Bond and 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 3,662,867 3,887,834 6% 3,987,999 3% Enrollment (FTE)* 462.2 467.5 1% 468.0 0% Amount per Pupil 7,925 8,316 5% 8,521 2% Adult Education 0 0 0% 0 0% Adult Supplemental Education 0 0 0% 0 0% Tuition Reimbursement 0 0 0% 0 0% Special Education Coop 0 0 0% 0 0% TOTAL 3,662,867 3,887,834 6% 3,987,999 3% 4,000,000 3,900,000 Instruction Expenditures 3,887,834 3,987,999 3,800,000 3,700,000 3,662,867 3,600,000 3,500,000 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
USD 504 Sources of Revenue and Proposed Budget for 2015-16 2015-16 Estimated Sources of Revenue--2015-16 Estimated Amount July 1, 2015 State Federal Local July 1, 2016 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 4,888,510 0 4,888,510 0 0 0 0 0 Supplemental General 1,226,392 20,336 919,000 287,056 XXXXXXXX Adult Education 0 0 0 0 xxxxxxxxxxxx 0 0 0 At Risk (4yr Old) 40,000 28,000 0 xxxxxxxxxxxx 15,000 0 3,000 Adult Supplemental Education 0 0 xxxxxxxxxxxx 0 0 0 At Risk (K-12) 555,000 200,000 0 xxxxxxxxxxxx 355,000 0 0 Bilingual Education 0 0 0 xxxxxxxxxxxx 0 0 0 Virtual Education 0 0 0 0 0 0 Capital Outlay 750,000 738,026 0 2,500 50,118 98,187 138,831 Driver Training 17,750 24,490 1,425 0 xxxxxxxxxxxx 0 4,000 12,165 Declining Enrollment 0 0 0 0 XXXXXXXX Extraordinary School Program 0 0 0 xxxxxxxxxxxx 0 0 0 Food Service 438,500 129,350 2,480 200,515 xxxxxxxxxxxx 55,000 106,700 55,545 Professional Development 42,000 56,374 0 xxxxxxxxxxxx 0 0 14,374 Parent Education Program 6,000 7,000 0 0 xxxxxxxxxxxx 0 0 1,000 Summer School 0 0 0 xxxxxxxxxxxx 0 0 0 Special Education 759,009 385,270 0 0 xxxxxxxxxxxx 444,698 30,000 100,959 Vocational Education 129,200 155,505 0 0 xxxxxxxxxxxx 30,000 0 56,305 Special Liability Expense Fund 0 0 0 0 0 0 Special Reserve Fund 0 XXXXXXXX Gifts and Grants 0 0 0 0 Textbook & Student Materials Revolving 0 XXXXXXXX School Retirement 0 0 xxxxxxxxxxxx 0 0 Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX KPERS Special Retirement Contribution 330,303 0 330,303 XXXXXXXXX Contingency Reserve 325,512 XXXXXXXXX Activity Funds 21,186 XXXXXXXXX Tuition Reimbursement 0 0 0 0 0 Bond and Interest #1 213,594 131,146 143,041 0 0 77,394 137,987 Bond and Interest #2 0 0 0 0 0 0 0 No Fund Warrant 0 0 0 0 Special Assessment 0 0 0 0 Temporary Note 0 0 xxxxxxxxxxxx 0 0 Coop Special Education 0 0 0 0 0 0 0 Federal Funds 287,027 29,103 xxxxxxxxxxx 257,924 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0 Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX SUBTOTAL 9,683,285 2,251,298 5,035,456 458,439 2,500 2,199,119 603,337 520,166 Less Transfers 2,199,119 TOTAL Budget Expenditures $7,484,166 Sources of Revenue - - State, Federal, Local State Revenues 4,462,143 4,941,550 5,035,456 Federal Revenues 557,371 562,115 458,439 Local Revenues* 1,101,880 791,236 605,837 Total Revenues 6,121,394 6,294,901 6,099,732 Revenues Per Pupil 13,244 13,465 13,034 Effective July 1, 2014 (2014-15 school year) KSA 72-6431 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
USD# 504 Enrollment Information 2011-2012 2012-2013 % 2013-2014 % 2014-2015 % 2015-2016 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 465.5 441.0-5% 458.7 4% 462.0 1% 462.0 0% Number of Students - Free Meals 250 204-18% 223 9% 247 11% 250 1% Number of Students - Reduced Meals 44 57 30% 56-2% 54-4% 55 2% FTE Enrollment for Budget Authority 470.0 465.0 460.0 455.0 450.0 445.0 440.0 435.0 430.0 425.0 465.5 458.7 462.0 462.0 441.0 2011-2012 2012-2013 Low Income Students 250 200 250 204 223 247 250 150 100 50 44 57 56 54 55 Free Meals Reduced Meals 0 2011-2012 2012-2013 *FTE for state aid and budget authority purposes for the general fund. 8
USD# 504 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General 20.000 20.000 20.000 Supplemental General 34.679 13.460 23.019 Adult Education 0.000 0.000 0.000 Capital Outlay 0.000 7.997 8.000 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 and Interest #1 5.978 5.982 5.912 Bond and Interest #2 0.000 0.000 0.000 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 60.657 47.439 56.931 Historical Museum 0.000 0.000 0.000 Public Library Board 0.000 0.000 0.000 Public Library Board & Employee Bnfts 0.000 0.000 0.000 Recreation Commission 2.000 1.999 2.000 Rec Comm Employee Bnfts 0.000 0.000 0.000 TOTAL OTHER 2.000 1.999 2.000 Total USD Mill Rates 80.000 70.000 60.000 50.000 40.000 30.000 20.000 10.000 0.000 60.657 56.931 47.439 9
Other Information USD# 504 Actual Actual Budget Assessed Valuation $11,943,286 $12,288,412 $12,062,565 Bonded Indebtedness 4,110,000 3,775,000 3,605,000 10
USD# 504 AVERAGE SALARY 2013-14 Actual 2014-15 Actual 2015-16 Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) 4.3 367,895 85,557 4.0 353,513 88,378 4.0 365,807 91,452 Teachers (Full Time) 40.0 1,970,354 49,259 38.1 1,988,094 52,181 36.0 1,894,818 52,634 Other Certified (Licensed) Personnel 2.0 110,123 55,062 2.0 116,433 58,217 2.0 119,362 59,681 Classified Personnel 27.0 669,937 24,812 29.0 792,898 27,341 29.0 823,875 28,409 Substitutes/Temporary Help XXXXX 47,040 XXXXXXXXX XXXXX 31,562 XXXXXXXXX XXXXX 45,000 XXXXXXXXX 100,000 91,452 Average Salary 80,000 60,000 40,000 20,000 52,634 59,681 28,409 2013-2014 2014-2015 2015-2016 0 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). 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. 11
KSDE Website Information Available K-12 Statistics (Building, District or State Totals) website below: http://svapp15586.ksde.org/k12/k12.aspx Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications website below: http://www.ksde.org/agency/fiscalandadministrativeservices/schoolfinance/reportsandpublications.aspx Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card website below: http://svapp15586.ksde.org/rcard/ Attendance Rate Graduation Rate Dropout Rate School Violence Assessments Reading Mathematics Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 12