Moscow
Summary of Total Expenditures. 1 Summary of General and Supplemental General Fund Expenditures 2 Instruction Expenditures.3 Sources of Revenue and Proposed Budget for 2006-07 (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
Summary of Total Expenditures By Function (All Funds) % % % % % 2004-2005 of 2005-2006 of inc/ 2006-2007 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,762,696 57% 1,914,041 58% 9% 2,040,338 55% 7% Student & Instructional Support 51,903 2% 90,581 3% 75% 93,857 3% 4% General Administration 283,083 9% 163,745 5% -42% 169,646 5% 4% School Administration (Building) 233,271 8% 154,925 5% -34% 160,398 4% 4% Operations & Maintenance 405,742 13% 400,707 12% -1% 420,754 11% 5% Capital Improvements 130,640 4% 155,517 5% 19% 361,875 10% 133% Debt Services 0 0% 0 0% 0% 0 0% 0% Other Costs 209,771 7% 399,673 12% 91% 434,812 12% 9% Total Expenditures 3,077,106 100% 3,279,189 100% 7% 3,681,680 100% 12% Amount per Pupil $12,763 $13,830 8% $15,528 12% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), 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 & 3000 and all others not included elsewhere General Administration 2300 Capital Improvements - 4000 School Administration (Building) 2400 Debt Services 5100 Transfers - 5200 2,500,000 Summary of Total Expenditures By Function (All Funds) 2,000,000 1,500,000 2004-2005 2005-2006 2006-2007 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 % % % % % 2004-2005 of 2005-2006 of inc/ 2006-2007 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,288,771 60% 1,215,118 61% -6% 1,258,682 61% 4% Student & Instructional Support 51,049 2% 63,081 3% 24% 65,422 3% 4% General Administration 277,103 13% 156,223 8% -44% 161,868 8% 4% School Administration (Building) 202,087 9% 145,104 7% -28% 150,243 7% 4% Operations & Maintenance 266,295 12% 330,320 17% 24% 348,549 17% 6% Capital Improvements 0 0% 0 0% 0% 0 0% 0% Other Costs 71,271 3% 90,196 5% 27% 93,342 4% 3% Total Expenditures 2,156,576 100% 2,000,042 100% -7% 2,078,106 100% 4% Amount per Pupil $8,945 $8,435-6% $8,765 4% Summary of General and Supplemental General Fund Expenditures by Function 1,400,000 1,200,000 1,000,000 2004-2005 2005-2006 2006-2007 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
Instruction Expenditures (1000) % % 2004-2005 2005-2006 inc/ 2006-2007 inc/ Actual Actual dec Budget dec General 809,276 700,552-13% 726,072 4% Federal Funds 161,623 157,397-3% 159,025 1% Supplemental General 479,495 514,566 7% 532,610 4% At Risk (4yr Old) 23,414 23,738 1% At Risk (K-12) 84,714 132,070 56% Bilingual Education 50,605 127,710 152% 129,480 1% Capital Outlay 3,352 24,445 629% 38,148 56% Driver Education 4,038 4,406 9% 4,559 3% Declining Enrollment 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 174,877 166,388-5% 162,432-2% Vocational Education 17,879 43,520 143% 48,632 12% Gifts/Grants 0 24,698 0% 25,566 4% 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 61,551 42,231-31% 58,006 37% Contingency Reserve 0 0 0% Text Book & Student Material 0 0 0% 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 1,762,696 1,914,041 9% 2,040,338 7% Enrollment (FTE)* 241.1 237.1-2% 237.1 0% Amount per Pupil 7,311 8,073 10% 8,605 7% 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 1,762,696 1,914,041 9% 2,040,338 7% 2,500,000 Instruction Expenditures 2,000,000 1,500,000 1,000,000 500,000 0 NOTE: Gifts/Grants includes 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) include the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 3
2006-07 Estimated Sources of Revenue--2006-07 Amount July 1, 2006 State Federal Local Fund Budgeted Cash Balance Interest Transfers Other General 2,073,838 0 251,269 0 0 2,003,423 Supplemental General 601,413 19,572 0 581,841 Adult Education 0 0 0 0 0 0 0 At Risk (4yr Old) 23,738 0 0 0 23,738 0 Adult Supplemental Education 0 0 0 0 0 At Risk (K-12) 132,070 0 0 0 132,070 0 Bilingual Education 129,480 0 0 0 129,480 0 Capital Outlay 600,023 464,540 0 0 0 0 420,403 Driver Training 4,559 0 910 0 3,649 0 Declining Enrollment 0 0 0 0 Extraordinary School Program 0 0 0 0 0 Food Service 183,939 23,343 1,118 51,740 27,000 113,153 18,517 Professional Development 0 0 0 0 0 0 0 Parent Education Program 0 0 0 0 0 0 0 Summer School 0 0 0 0 0 0 Special Education 174,932 53,222 0 0 0 148,435 0 Vocational Education 48,632 2,556 0 0 46,076 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 50,566 0 50,566 Textbook & Student Materials Revolving School Retirement 0 0 0 0 Extraordinary Growth Facilities 0 0 0 KPERS Special Retirement Contribution 115,892 0 115,892 Tuition Reimbursement 0 0 0 0 Bond and Interest #1 0 0 0 0 0 Bond and Interest #2 0 0 0 0 0 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 164,743 2,500 xxxxxxxxxxx 162,243 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx SUBTOTAL 4,303,825 565,733 369,189 213,983 27,000 596,601 3,074,750 Less Transfers 596,601 TOTAL Budget Expenditures $3,707,224 4
Other Information 2002-2003 2003-2004 % 2004-2005 % 2005-2006 % 2006-2007 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 250.4 235.9-6% 231.6-2% 205.7-11% 208.0 1% Number of Students - Free Meals 100 81-19% 128 58% 103-20% 110 7% Number of Students - Reduced Meals 24 17-29% 13-24% 41 215% 103 151% 300.0 Enrollment (FTE)* for Budget Authority 250.0 200.0 150.0 100.0 50.0 0.0 2002-2003 2003-2004 Low Income Students 140 120 100 80 60 Free Meals Reduced Meals 40 20 0 2002-2003 2003-2004 *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 6.231 5.437 5.740 Adult Education 0.000 0.000 0.000 Capital Outlay 4.000 4.000 4.000 Declining Enrollment 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 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 30.231 29.437 29.740 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 1.978 1.639 1.639 Recreation Commission Employee Benefit 0.146 0.106 0.106 TOTAL OTHER 2.124 1.745 1.745 Total USD Mill Rates 35.000 30.000 25.000 20.000 15.000 10.000 5.000 0.000 6
Other Information Actual Actual Budget Assessed Valuation $71,440,331 $93,280,360 $103,450,620 Bonded Indebtedness 0 0 400,000 Assessed Valuation $120,000,000 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 $0 Bonded Indebtedness $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0 7
USD# 209 AVERAGE SALARY 2004-05 Actual 2005-06 Actual 2006-07 Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) 7.0 379,484 54,212 6.0 353,531 58,922 6.0 365,551 60,925 Teachers (Full Time) 23.0 907,022 39,436 22.0 918,607 41,755 22.0 949,840 43,175 Other Certified (Licensed) Personnel 3.0 120,069 40,023 3.0 120,811 40,270 3.0 124,919 41,640 Classified Personnel 36.0 298,864 8,302 39.0 310,172 7,953 39.0 320,718 8,224 Substitutes/Temporary Help XXXXXXX 20,603 XXXXXXXXXXX XXXXXXX 20,589 XXXXXXXXXXX XXXXXXX 21,289 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/k12/k12.html Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications http://www.ksde.org/leaf/reports_and_publications/reports.html Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card http://online.ksde.org/rcard 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