BUDGET AT A GLANCE 215-16 USD 348 - Baldwin City School Finance Kansas State Department of Education Landon State Office Building 9 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 215-16... 7 Enrollment and Low Income Students..8 Mill Rates by Fund....... 9 Assessed Valuation and Bonded Indebtedness. 1 Average Salary... 11 KSDE Website Information... 12 1
USD# 348 Summary of Total Expenditures By Function (All Funds) % % % % % 213-214 of 214-215 of inc/ 215-216 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 8,71,878 53% 8,67,183 51% -1% 8,79,748 51% 1% Student Support Services 586,226 4% 476,287 3% -19% 518,478 3% 9% Instructional Support Services 326,19 2% 295,925 2% -9% 268,54 2% -9% Administration & Support 1,42,761 9% 1,413,154 8% -1% 1,413,184 8% % Operations & Maintenance 1,523,252 9% 1,45,335 8% -8% 1,44,89 8% 3% Transportation 792,72 5% 769,416 5% -3% 781,64 5% 2% Food Services 59,686 4% 572,731 3% -3% 66,949 4% 15% Capital Improvements 184,757 1% 583,16 3% 216% 723,56 4% 24% Debt Services 2,26,586 13% 2,618,591 16% 19% 2,675,696 16% 2% Other Costs 41,191 % % -1% % % Total Expenditures* 16,374,247 1% 16,741,638 1% 2% 17,191,38 1% 3% Amount per Pupil $12,197 $12,529 3% $12,664 1% Current Expenditures** 13,456,571 1% 13,17,29 1% -3% 13,265,342 1% 2% Amount per Pupil $1,24 $9,742-3% $9,772 % Percent of Expenditures Instruction*** (Total Expenditures) 8,41,556 51% 8,289,131 5% -1% 8,342,84 49% -1% Instruction*** (Current Expenditures) 8,41,556 62% 8,289,131 64% 2% 8,342,84 63% -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 - 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 - 52 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, 8,79,748 Summary of Total Expenditures by Function (All Funds) 2,675,696 1,413,184 1,44,89 518,478 781,64 268,54 66,949 723,56 213-214 214-215 215-216 2
518,478 268,54 1,413,184 1,44,89 781,64 66,949 723,56 2,675,696 8,79,748 17,191,38 USD# 348 Total Expenditures By Function (All Funds) 213-214 214-215 215-216 Actual Actual Budget Instruction 8,71,878 8,67,183 8,79,748 Student Support 586,226 476,287 518,478 Instructional Support 326,19 295,925 268,54 Administration & Support 1,42,761 1,413,154 1,413,184 Operations & Maintenance 1,523,252 1,45,335 1,44,89 Transportation 792,72 769,416 781,64 Food Services 59,686 572,731 66,949 Capital Improvements 184,757 583,16 723,56 Debt Services 2,26,586 2,618,591 2,675,696 Other Costs 41,191 Total Expenditures* 16,374,247 16,741,638 17,191,38 Total Expenditures By Function (All Funds) 18,, 16,, 14,, 12,, 1,, 8,, 6,, 4,, 2,, 213-214 214-215 215-216 *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
382 197 1,41 1,61 575 487 533 1,971 6,416 12,664 USD# 348 Total Expenditures Amount Per Pupil By Function (All Funds) 213-214 214-215 215-216 Actual Actual Budget Instruction 6,482 6,442 6,416 Student Support 437 356 382 Instructional Support 243 221 197 Administration & Support 1,58 1,58 1,41 Operations & Maintenance 1,135 1,52 1,61 Transportation 59 576 575 Food Services 44 429 487 Capital Improvements 138 436 533 Debt Services 1,644 1,96 1,971 Other Costs 31 Total Expenditures Per Pupil** 12,197 12,529 12,664 Enrollment (FTE)* 1,342.5 1,336.2 1,357.5 *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) 14, 12, 1, 8, 6, 4, 213-214 214-215 215-216 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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USD# 348 Instruction Expenditures (1) % % 213-214 214-215 inc/ 215-216 inc/ Actual Actual dec Budget dec General 2,626,435 2,557,987-3% 2,74,534 6% Federal Funds 188,848 26,495 38% 185,21-29% Supplemental General 2,18,235 2,6,284-1% 1,959,782-2% At Risk (4yr Old) 77,569 65,188-16% 58,753-1% At Risk (K-12) 438,47 372,954-15% 316,9-15% Bilingual Education 8,445 6,298-25% 12,82 14% Virtual Education 4,975 4, -2% 84,22 26% Capital Outlay 3,322 318,52 6% 366,944 15% Driver Education 16,314 11,73-28% 13,16 12% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,982,746 2,1,184 1% 2,168,243 8% Cost of Living % % Vocational Education 249,821 261,811 5% 266,318 2% Gifts/Grants 61,59 56,373-8% 76,988 37% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 436,96 423,987-3% 496,65 17% Contingency Reserve 47,289 77,33 63% Text Book & Student Material 164,942 99,834-39% Activity Fund 8,735 75, -7% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 8,71,878 8,67,183-1% 8,79,748 1% Enrollment (FTE)* 1,342.5 1,336.2 % 1,357.5 2% Amount per Pupil 6,482 6,442-1% 6,416 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 8,71,878 8,67,183-1% 8,79,748 1% 8,72, 8,7, 8,68, 8,66, 8,64, 8,62, 8,6, 8,58, 8,56, 8,54, Instruction Expenditures 8,71,878 8,79,748 8,67,183 213-214 214-215 215-216 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
USD 348 Sources of Revenue and Proposed Budget for 215-16 215-16 Estimated Sources of Revenue--215-16 Estimated Amount July 1, 215 State Federal Local July 1, 216 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 1,697,32 1,688,32 9, Supplemental General 2,824,943 37,154 1,347,814 1,439,975 XXXXXXXX Adult Education xxxxxxxxxxxx At Risk (4yr Old) 67,863 xxxxxxxxxxxx 67,863 Adult Supplemental Education xxxxxxxxxxxx At Risk (K-12) 364,16 29,592 xxxxxxxxxxxx 334,568 Bilingual Education 12,82 xxxxxxxxxxxx 12,82 Virtual Education 84,22 8,178 8,131 4,89 Capital Outlay 1,25, 597,192 121,985 672,481 141,658 Driver Training 17,56 14,657 3,75 xxxxxxxxxxxx 8, 8,82 Declining Enrollment XXXXXXXX Extraordinary School Program xxxxxxxxxxxx Food Service 658,132 17,951 6,8 268,992 xxxxxxxxxxxx 34,98 129,519 Professional Development xxxxxxxxxxxx Parent Education Program 139,397 84,483 xxxxxxxxxxxx 54,914 Summer School xxxxxxxxxxxx Special Education 2,299,591 228,556 4, xxxxxxxxxxxx 2,168,243 4, 177,28 Vocational Education 295,78 17,161 13,23 6, xxxxxxxxxxxx 256,687 2, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 76,988 8,988 68, Textbook & Student Materials Revolving 165,152 XXXXXXXX School Retirement xxxxxxxxxxxx Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 793,99 793,99 XXXXXXXXX Contingency Reserve 665,678 XXXXXXXXX Activity Funds XXXXXXXXX Tuition Reimbursement Bond and Interest #1 2,675,696 3,344,596 989,453 3, 1,65,99 3,312,343 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note xxxxxxxxxxxx Coop Special Education Federal Funds 185,21 xxxxxxxxxxx 185,21 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 22,442,761 5,287,855 11,785,973 5,13 12, 5,239,15 4,222,354 3,773,619 Less Transfers 5,239,15 TOTAL Budget Expenditures $17,23,746 Sources of Revenue - - State, Federal, Local 213-214 214-215 215-216 State Revenues 9,51,96 11,424,527 11,785,973 Federal Revenues 54,119 569,545 5,13 Local Revenues* 6,68,568 5,18,488 4,234,354 Total Revenues 16,686,647 17,12,56 16,52,34 Revenues Per Pupil 12,43 12,732 12,17 Effective July 1, 214 (214-15 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# 348 Enrollment Information 211-212 212-213 % 213-214 % 214-215 % 215-216 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 1,321.2 1,311.2-1% 1,326. 1% 1,316.7-1% 1,32. % Number of Students - Free Meals 358 361 1% 377 4% 354-6% 354 % Number of Students - Reduced Meals 131 124-5% 13 5% 125-4% 13 4% FTE Enrollment for Budget Authority 133. 1326. 1325. 132. 1321.2 1316.7 132. 1315. 131. 1311.2 135. 13. 211-212 212-213 213-214 214-215 215-216 4 35 3 25 2 15 1 5 Low Income Students 358 361 377 354 354 131 124 13 125 13 211-212 212-213 213-214 214-215 215-216 Free Meals Reduced Meals *FTE for state aid and budget authority purposes for the general fund. 8
USD# 348 Miscellaneous Information Mill Rates by Fund 213-214 214-215 215-216 Actual Actual Budget General 2. 2. 2. Supplemental General 2.425 14.738 18.282 Adult Education... Capital Outlay 6.996 7.991 8. Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest #1 21.5 22.975 19.422 Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 68.921 65.74 65.74 Historical Museum... Public Library Board... Public Library Board & Employee Bnfts... Recreation Commission 3.998 3.996 4. Rec Comm Employee Bnfts.999.999 1. TOTAL OTHER 4.997 4.995 5. Total USD Mill Rates 8. 7. 6. 5. 4. 3. 2. 1.. 68.921 65.74 65.74 213-214 214-215 215-216 9
Other Information USD# 348 213-214 214-215 215-216 Actual Actual Budget Assessed Valuation $75,415,185 $76,326,447 $77,899,77 Bonded Indebtedness 32,777,92 31,64,959 3,724,168 1
USD# 348 AVERAGE SALARY 213-14 Actual 214-15 Actual 215-16 Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) 11.5 81,14 69,664 11.5 823,957 71,648 11.5 845,33 73,57 Teachers (Full Time) 81. 4,49,381 55,437 78.3 4,297,729 54,888 79. 4,285,576 54,248 Other Certified (Licensed) Personnel 1.7 593,94 55,55 9. 439,92 48,878 9. 457,284 5,89 Classified Personnel 47.2 1,435,791 3,419 49.5 1,454,24 29,374 48.7 1,44,811 29,585 Substitutes/Temporary Help XXXXX 96,1 XXXXXXXXX XXXXX 135,786 XXXXXXXXX XXXXX 12, XXXXXXXXX Average Salary 8, 7, 6, 5, 4, 3, 2, 1, 73,57 Administrators (Certified/Non-Certified) 54,248 Teachers (Full Time) 5,89 Other Certified (Licensed) Personnel 29,585 Classified Personnel 213-214 214-215 215-216 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 9-1 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
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