489 - Hays
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# 489 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 27,422,575 67% 26,860,783 67% -2% 27,467,501 65% 2% Student Support Services 1,723,660 4% 1,689,233 4% -2% 1,755,499 4% 4% Instructional Support Services 682,666 2% 844,160 2% 24% 612,913 1% -27% Administration & Support 3,705,654 9% 3,697,466 9% 0% 3,657,111 9% -1% Operations & Maintenance 2,451,753 6% 2,430,293 6% -1% 3,085,408 7% 27% Transportation 1,427,102 4% 1,569,285 4% 10% 1,230,803 3% -22% Food Services 1,718,682 4% 1,724,677 4% 0% 2,197,414 5% 27% Capital Improvements 1,037,957 3% 1,009,683 3% -3% 1,569,665 4% 55% Debt Services 153,584 0% 153,737 0% 0% 151,950 0% -1% Other Costs 355,466 1% 338,760 1% -5% 363,385 1% 7% Total Expenditures* 40,679,099 100% 40,318,077 100% -1% 42,091,649 100% 4% Amount per Pupil $12,234 $11,858-3% $14,144 19% Current Expenditures** 38,129,110 100% 37,657,182 100% -1% 38,674,245 100% 3% Amount per Pupil $11,467 $11,076-3% $12,995 17% Percent of Expenditures Instruction*** (Total Expenditures) 26,634,069 65% 26,187,249 65% 0% 26,867,651 64% -1% Instruction*** (Current Expenditures) 26,634,069 70% 26,187,249 70% 0% 26,867,651 69% -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 30,000,000 27,467,501 25,000,000 20,000,000 15,000,000 Summary of Total Expenditures by Function (All Funds) 10,000,000 5,000,000 0 1,755,499 612,913 3,657,111 3,085,408 1,230,803 2,197,414 1,569,665 151,950 363,385 2012-2013 2013-2014 2014-2015 2
1,712,394 606,613 3,313,321 3,083,908 1,230,803 2,197,414 1,569,665 151,950 363,385 20,911,170 42,091,649 USD# 489 Total Expenditures By Function (All Funds) 2012-2013 2013-2014 2014-2015 Actual Actual Budget Instruction 21,258,175 20,920,507 20,911,170 Student Support 1,685,358 1,647,781 1,712,394 Instructional Support 678,405 840,513 606,613 Administration & Support 3,349,821 3,356,292 3,313,321 Operations & Maintenance 2,451,753 2,430,293 3,083,908 Transportation 1,427,102 1,569,285 1,230,803 Food Services 1,718,682 1,724,677 2,197,414 Capital Improvements 1,037,957 1,009,683 1,569,665 Debt Services 153,584 153,737 151,950 Other Costs 355,466 338,760 363,385 Total Expenditures* 40,679,099 40,318,077 42,091,649 Total Expenditures By Function (All Funds) 45,000,000 40,000,000 35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 0 2012-2013 2013-2014 2014-2015 *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
575 204 1,113 1,036 414 738 527 51 122 7,027 14,144 USD# 489 Total Expenditures Amount Per Pupil By Function (All Funds) 2012-2013 2013-2014 2014-2015 Actual Actual Budget Instruction 6,393 6,153 7,027 Student Support 507 485 575 Instructional Support 204 247 204 Administration & Support 1,007 987 1,113 Operations & Maintenance 737 715 1,036 Transportation 429 462 414 Food Services 517 507 738 Capital Improvements 312 297 527 Debt Services 46 45 51 Other Costs 107 100 122 Total Expenditures* 12,234 11,858 14,144 Enrollment (FTE)* 3,325.0 3,400.0 2,976.0 Amount Per Pupil By Function (All Funds) 16,000 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# 489 Instruction Expenditures (1000) % % 2012-2013 2013-2014 inc/ 2014-2015 inc/ Actual Actual dec Budget dec General 4,080,525 5,770,166 41% 5,699,655-1% Federal Funds 2,402,587 2,273,224-5% 2,520,100 11% Supplemental General 6,069,219 4,340,371-28% 4,268,892-2% At Risk (4yr Old) 174,805 154,120-12% 207,871 35% At Risk (K-12) 926,555 898,252-3% 751,191-16% Bilingual Education 153,924 137,472-11% 145,100 6% Virtual Education 107,951 128,577 19% 137,873 7% Capital Outlay 788,506 673,534-15% 646,850-4% Driver Education 27,904 38,383 38% 77,639 102% Declining Enrollment 0 0 0% 0 0% Extraordinary School Program 66,400 68,563 3% 102,799 50% Food Service 0 0 0% 0 0% Professional Development 0 0 0% 0 0% Parent Education Program 0 0 0% 0 0% Summer School 1,266 1,625 28% 5,970 267% Special Education 3,693,826 3,225,647-13% 3,850,913 19% Cost of Living 0 0 0% 0 0% Vocational Education 671,782 638,845-5% 600,106-6% Gifts/Grants 283,166 397,954 41% 262,754-34% 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 1,338,531 1,458,445 9% 1,633,457 12% Contingency Reserve 0 294,325 0% Text Book & Student Material 0 0 0% Activity Fund 471,228 421,004-11% 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 21,258,175 20,920,507-2% 20,911,170 0% Enrollment (FTE)* 3,325.0 3,400.0 2% 2,976.0-12% Amount per Pupil 6,393 6,153-4% 7,027 14% Adult Education 0 0 0% 1,050 0% Adult Supplemental Education 0 0 0% 0 0% Tuition Reimbursement 0 0 0% 0 0% Special Education Coop 6,164,400 5,940,276-4% 6,555,281 10% TOTAL 27,422,575 26,860,783-2% 27,467,501 2% Instruction Expenditures (1000) 27,600,000 27,400,000 27,422,575 27,467,501 27,200,000 27,000,000 26,800,000 26,600,000 26,400,000 26,860,783 2012-2013 2013-2014 2014-2015 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 489 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 16,970,371 574 16,969,797 0 0 0 XXXXXXXX Supplemental General 5,959,772 671,959 445,791 4,842,022 XXXXXXXX Adult Education 1,050 1,050 0 0 0 0 0 0 At Risk (4yr Old) 207,871 0 0 0 207,871 0 0 Adult Supplemental Education 0 0 0 0 0 0 At Risk (K-12) 1,688,984 0 0 0 1,688,984 1,050 1,050 Bilingual Education 145,100 0 0 0 145,100 0 0 Virtual Education 185,880 0 0 185,880 0 0 Capital Outlay 3,417,404 609,798 0 0 0 0 2,807,606 0 Driver Training 77,639 14,719 12,920 0 0 0 50,000 0 Declining Enrollment 483,454 14,814 483,454 468,640 XXXXXXXX Extraordinary School Program 343,799 109,299 0 0 0 234,500 0 Food Service 2,202,985 378,200 15,819 763,172 2,000 0 1,043,794 0 Professional Development 0 0 0 0 0 0 0 Parent Education Program 441,470 39,167 243,820 43,718 0 42,738 72,027 0 Summer School 5,970 4,570 0 0 0 1,400 0 Special Education 4,033,744 37,389 0 0 10,000 3,956,355 30,000 0 Vocational Education 600,106 0 0 22,845 0 527,261 50,000 0 Special Liability Expense Fund 0 0 0 0 0 Special Reserve Fund 0 XXXXXXXX Gifts and Grants 339,930-59,242 399,172 0 Textbook & Student Materials Revolving 0 XXXXXXXX School Retirement 0 0 0 0 0 Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX KPERS Special Retirement Contribution 2,437,997 0 2,437,997 XXXXXXXXX Contingency Reserve 99,681 XXXXXXXXX Activity Funds 7,622 XXXXXXXXX Tuition Reimbursement 0 0 0 0 0 Bond and Interest #1 0 0 0 0 0 0 0 Bond and Interest #2 0 0 0 0 0 0 0 No Fund Warrant 151,950 68,392 214,773 131,215 Special Assessment 0 0 0 0 Temporary Note 0 0 0 0 0 Coop Special Education 6,949,976 269,008 0 1,039,020 0 5,641,948 0 Federal Funds 2,683,840-84,922 xxxxxxxxxxx 2,959,307 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 190,545 Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX SUBTOTAL 49,329,292 2,182,078 20,126,144 4,828,062 12,000 7,237,643 15,856,932 322,810 Less Transfers 7,237,643 TOTAL Budget Expenditures $42,091,649 Sources of Revenue - - State, Federal, Local 2012-2013 2013-2014 2014-2015 State Revenues 15,427,120 14,327,429 20,126,144 Federal Revenues 4,577,896 4,613,002 4,828,062 Local Revenues 28,030,762 27,488,798 23,106,575 Total Revenues 48,035,778 46,429,229 48,060,781 Revenues Per Pupil 14,447 13,656 16,149 7
USD# 489 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)* 2,902.5 2,868.2-1% 2,804.4-2% 2,761.2-2% 2,839.0 3% Number of Students - Free Meals 948 910-4% 939 3% 910-3% 940 3% Number of Students - Reduced Meals 331 308-7% 310 1% 298-4% 280-6% FTE Enrollment for Budget Authority 2950.0 2900.0 2850.0 2800.0 2750.0 2700.0 2650.0 2902.5 2868.2 2839.0 2804.4 2761.2 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 Low Income Students 1000 948 910 939 910 940 800 600 400 331 308 310 298 280 Free Meals Reduced Meals 200 0 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 *FTE for state aid and budget authority purposes for the general fund. 8
USD# 489 Miscellaneous Information Mill Rates by Fund 2012-2013 2013-2014 2014-2015 Actual Actual Budget General 20.000 20.000 20.000 Supplemental General 16.351 16.760 16.089 Adult Education 0.000 0.000 0.000 Capital Outlay 8.000 7.991 8.000 Declining Enrollment 1.566 1.446 1.384 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 0.000 0.000 0.000 Bond and Interest #2 0.000 0.000 0.000 No Fund Warrant 0.498 0.164 0.736 Special Assessment 0.000 0.000 0.000 Temporary Note 0.000 0.000 0.000 TOTAL USD 46.415 46.361 46.209 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 3.000 2.997 3.000 Rec Comm Employee Bnfts 0.690 0.754 0.875 TOTAL OTHER 3.690 3.751 3.875 9
Other Information USD# 489 2012-2013 2013-2014 2014-2015 Actual Actual Budget Assessed Valuation $276,238,594 $305,578,791 $311,206,307 Bonded Indebtedness 2,022,397 1,605,486 2,291,634 10
USD# 489 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) 20.0 2,169,800 108,490 21.0 2,035,126 96,911 21.0 1,972,331 93,921 Teachers (Full Time) 245.0 15,956,072 65,127 241.0 15,206,078 63,096 229.0 14,962,160 65,337 Other Certified (Licensed) Personnel 29.0 1,831,804 63,166 25.0 1,282,348 51,294 22.0 1,090,122 49,551 Classified Personnel 229.0 6,582,834 28,746 218.0 6,202,997 28,454 216.0 6,157,649 28,508 Substitutes/Temporary Help XXXXX 480,150 XXXXXXXXX XXXXX 648,154 XXXXXXXXX XXXXX 721,286 XXXXXXXXX Average Salary 120,000 100,000 80,000 60,000 40,000 20,000 93,921 65,337 49,551 28,508 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