233 - Olathe
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 2014-15... 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# 233 Summary of Total Expenditures By Function (All Funds) % % % % % 2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 180,050,834 56% 179,514,628 53% 0% 195,079,003 53% 9% Student Support Services 16,264,176 5% 21,355,791 6% 31% 23,837,902 6% 12% Instructional Support Services 10,743,069 3% 10,926,471 3% 2% 10,896,401 3% 0% Administration & Support 28,673,053 9% 26,976,027 8% -6% 30,878,460 8% 14% Operations & Maintenance 21,508,744 7% 25,184,284 7% 17% 27,927,423 8% 11% Transportation 10,013,465 3% 10,338,864 3% 3% 11,282,538 3% 9% Food Services 12,150,202 4% 12,385,474 4% 2% 14,509,765 4% 17% Capital Improvements 7,507,679 2% 3,536,525 1% -53% 5,850,500 2% 65% Debt Services 33,745,315 11% 46,464,557 14% 38% 50,424,082 14% 9% Other Costs 0 0% 108,164 0% 0% 65,085 0% -40% Total Expenditures* 320,656,537 100% 336,790,785 100% 5% 370,751,159 100% 10% Amount per Pupil $11,248 $11,674 4% $12,649 8% Current Expenditures** 272,868,685 100% 282,649,308 100% 4% 302,181,284 100% 7% Amount per Pupil $9,572 $9,797 2% $10,310 5% Percent of Expenditures Instruction*** (Total Expenditures) 177,681,010 55% 179,083,369 53% -2% 192,079,003 52% -1% Instruction*** (Current Expenditures) 177,681,010 65% 179,083,369 63% -2% 192,079,003 64% 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 - 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 200,000,000 180,000,000 160,000,000 140,000,000 120,000,000 100,000,000 80,000,000 60,000,000 40,000,000 20,000,000 0 195,079,003 Summary of Total Expenditures by Function (All Funds) 23,837,902 10,896,401 30,878,46027,927,423 11,282,538 14,509,765 5,850,500 50,424,082 65,085 2012-2013 2013-2014 2014-2015 2
23,837,902 10,896,401 30,878,460 27,927,423 11,282,538 14,509,765 5,850,500 65,085 50,424,082 195,079,003 370,751,159 USD# 233 Total Expenditures By Function (All Funds) Actual Actual Budget Instruction 180,050,834 179,514,628 195,079,003 Student Support 16,264,176 21,355,791 23,837,902 Instructional Support 10,743,069 10,926,471 10,896,401 Administration & Support 28,673,053 26,976,027 30,878,460 Operations & Maintenance 21,508,744 25,184,284 27,927,423 Transportation 10,013,465 10,338,864 11,282,538 Food Services 12,150,202 12,385,474 14,509,765 Capital Improvements 7,507,679 3,536,525 5,850,500 Debt Services 33,745,315 46,464,557 50,424,082 Other Costs 0 108,164 65,085 Total Expenditures* 320,656,537 336,790,785 370,751,159 Total Expenditures By Function (All Funds) 400,000,000 350,000,000 300,000,000 250,000,000 200,000,000 150,000,000 100,000,000 2012-2013 2013-2014 2014-2015 50,000,000 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
813 372 1,054 953 385 495 200 2 1,720 6,656 12,649 USD# 233 Total Expenditures Amount Per Pupil By Function (All Funds) Actual Actual Budget Instruction 6,316 6,222 6,656 Student Support 571 740 813 Instructional Support 377 379 372 Administration & Support 1,006 935 1,054 Operations & Maintenance 754 873 953 Transportation 351 358 385 Food Services 426 429 495 Capital Improvements 263 123 200 Debt Services 1,184 1,611 1,720 Other Costs 0 4 2 Total Expenditures* 11,248 11,674 12,649 Enrollment (FTE)* 28,508.0 28,850.0 29,310.0 Amount Per Pupil By Function (All Funds) 14,000 12,000 10,000 8,000 6,000 4,000 2012-2013 2013-2014 2014-2015 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# 233 Instruction Expenditures (1000) % % 2012-2013 2013-2014 inc/ 2014-2015 inc/ Actual Actual dec Budget dec General 84,755,754 86,458,500 2% 87,945,682 2% Federal Funds 4,092,154 3,931,835-4% 4,979,091 27% Supplemental General 27,691,555 26,369,589-5% 29,250,944 11% At Risk (4yr Old) 216,574 206,207-5% 405,794 97% At Risk (K-12) 5,796,516 6,748,615 16% 7,784,113 15% Bilingual Education 3,183,358 3,357,026 5% 4,376,863 30% Virtual Education 46,156 47,221 2% 155,368 229% Capital Outlay 2,369,824 431,259-82% 3,000,000 596% Driver Education 116,374 127,762 10% 229,204 79% 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 298,054 114,923-61% 595,450 418% Special Education 32,526,171 29,675,182-9% 33,501,252 13% Cost of Living 0 0 0% 0 0% Vocational Education 4,120,336 4,116,874 0% 5,121,296 24% Gifts/Grants 436,374 425,307-3% 1,442,200 239% 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 12,048,597 13,831,379 15% 16,291,746 18% Contingency Reserve 0 0 0% Text Book & Student Material 1,138,244 2,373,535 109% Activity Fund 1,214,793 1,299,414 7% 0-100% 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 180,050,834 179,514,628 0% 195,079,003 9% Enrollment (FTE)* 28,508.0 28,850.0 1% 29,310.0 2% Amount per Pupil 6,316 6,222-1% 6,656 7% 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 180,050,834 179,514,628 0% 195,079,003 9% Instruction Expenditures 200,000,000 195,079,003 195,000,000 190,000,000 185,000,000 180,050,834 179,514,628 180,000,000 175,000,000 170,000,000 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 6
USD 233 Sources of Revenue and Proposed Budget for 2014-15 2014-15 Estimated Sources of Revenue--2014-15 Estimated Amount July 1, 2014 State Federal Local July 1, 2015 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 171,123,944 0 171,107,444 0 0 16,500 XXXXXXXX Supplemental General 65,134,287 4,898,936 30,828,058 29,407,293 XXXXXXXX Adult Education 0 0 0 0 0 0 0 0 At Risk (4yr Old) 416,862 50,000 0 0 216,862 200,000 50,000 Adult Supplemental Education 0 0 0 0 0 0 At Risk (K-12) 8,073,743 49,951 0 0 5,052,792 3,021,000 50,000 Bilingual Education 4,436,273 50,000 0 0 3,436,273 1,000,000 50,000 Virtual Education 155,368 10,000 0 52,868 102,500 10,000 Capital Outlay 18,145,793 8,435,174 4,340,867 0 50,000 0 14,971,274 9,651,522 Driver Training 289,754 115,516 47,600 0 0 0 225,000 98,362 Declining Enrollment 0 0 0 0 XXXXXXXX Extraordinary School Program 0 0 0 0 0 0 0 Food Service 14,159,000 1,874,527 97,560 4,617,676 10,000 0 9,464,978 1,905,741 Professional Development 380,872 50,000 0 0 215,872 165,000 50,000 Parent Education Program 2,208,425 260,987 1,085,022 0 0 255,134 823,700 216,418 Summer School 603,000 242,221 0 0 0 580,000 219,221 Special Education 52,930,176 6,595,296 26,000 7,939,489 0 41,366,540 3,345,000 6,342,149 Vocational Education 5,367,621 50,000 199 141,894 0 4,041,778 1,183,750 50,000 Special Liability Expense Fund 625,000 258,069 0 388,924 21,993 Special Reserve Fund 1,772,801 XXXXXXXX Gifts and Grants 1,503,210 702,895 1,650,000 849,685 Textbook & Student Materials Revolving 1,688,100 XXXXXXXX School Retirement 0 0 0 0 0 Extraordinary Growth Facilities 9,508,006 452,439 9,508,006 9,055,567 XXXXXXXXX KPERS Special Retirement Contribution 22,561,131 0 22,561,131 XXXXXXXXX Contingency Reserve 9,735,051 XXXXXXXXX Activity Funds 601,999 XXXXXXXXX Tuition Reimbursement 0 0 0 0 0 Bond and Interest #1 50,424,082 51,108,851 14,117,030 3,117,317 100,000 31,646,203 49,665,319 Bond and Interest #2 0 0 0 0 0 0 0 No Fund Warrant 0 0 0 0 Special Assessment 1,350,000 335636 1,054,153 39,789 Temporary Note 0 0 0 0 0 Coop Special Education 0 0 0 0 0 0 0 Federal Funds 5,500,737-446,606 xxxxxxxxxxx 5,947,343 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0 Cost of Living 5,805,141 297,896 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 5,805,141 5,507,245 XXXXXXXXX SUBTOTAL 440,702,425 89,189,739 244,210,911 21,763,719 160,000 69,951,266 113,808,087 69,270,199 Less Transfers 69,951,266 TOTAL Budget Expenditures $370,751,159 Sources of Revenue - - State, Federal, Local State Revenues 172,631,355 186,002,114 244,210,911 Federal Revenues 18,226,131 21,108,794 21,763,719 Local Revenues 194,135,177 213,817,888 183,919,353 Total Revenues 384,992,663 420,928,796 449,893,983 Revenues Per Pupil 13,505 14,590 15,350 7
USD# 233 Enrollment Information 2010-2011 2011-2012 % 2012-2013 % 2013-2014 % 2014-2015 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 26,010.7 26,342.8 1% 26,895.8 2% 27,383.1 2% 28,233.1 3% Number of Students - Free Meals 5,250 5,569 6% 5,910 6% 6,214 5% 6,450 4% Number of Students - Reduced Meals 1,719 1,653-4% 1,704 3% 1,895 11% 1,860-2% FTE Enrollment for Budget Authority 28500.0 28000.0 27500.0 27000.0 26500.0 26000.0 25500.0 25000.0 24500.0 28233.1 27383.1 26895.8 26342.8 26010.7 2010-2011 2011-2012 Low Income Students 7000 6000 5250 5569 5910 6214 6450 5000 4000 3000 2000 1719 1653 1704 1895 1860 Free Meals Reduced Meals 1000 0 2010-2011 2011-2012 *FTE for state aid and budget authority purposes for the general fund. 8
USD# 233 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General 20.000 20.000 20.000 Supplemental General 18.885 20.927 15.281 Adult Education 0.000 0.000 0.000 Capital Outlay 6.991 3.153 8.000 Declining Enrollment 0.000 0.000 0.000 Cost of Living 3.543 2.725 2.738 Special Liability 0.184 0.215 0.202 School Retirement 0.000 0.000 0.000 Extraordinary Growth Facilities 4.081 5.077 4.603 Bond and Interest #1 15.250 16.904 16.448 Bond and Interest #2 0.000 0.000 0.000 No Fund Warrant 0.000 0.000 0.000 Special Assessment 0.684 0.485 0.539 Temporary Note 0.000 0.000 0.000 TOTAL USD 69.618 69.486 67.811 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 0.000 0.000 0.000 Rec Comm Employee Bnfts 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 69.618 69.486 67.811 9
Other Information USD# 233 Actual Actual Budget Assessed Valuation $1,666,136,101 $1,701,103,708 $1,808,694,535 Bonded Indebtedness 317,601,339 326,006,339 487,686,339 10
USD# 233 AVERAGE SALARY 2012-13 Actual 2013-14 Actual 2014-15 Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) 119.9 12,568,352 104,824 118.0 12,734,397 107,919 119.0 13,020,598 109,417 Teachers (Full Time) 1,890.9 118,153,545 62,485 1,907.6 119,647,456 62,721 1,952.3 124,126,149 63,579 Other Certified (Licensed) Personnel 352.0 21,739,902 61,761 359.0 22,029,183 61,363 350.4 21,802,618 62,222 Classified Personnel 1,817.0 46,261,485 25,460 1,830.0 46,793,856 25,570 1,865.0 48,343,920 25,922 Substitutes/Temporary Help XXXXX 4,467,209 XXXXXXXXX XXXXX 4,702,325 XXXXXXXXX XXXXX XXXXXXXXX Average Salary 120,000 109,417 100,000 80,000 60,000 40,000 20,000 63,579 62,222 25,922 2012-2013 2013-2014 2014-2015 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) http://svapp15586.ksde.org/k12/k12.aspx Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications 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 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