BUDGET AT A GLANCE 215-16 USD 436 - Caney 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# 436 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 5,484,31 65% 5,24,96 63% -4% 5,656,28 62% 8% Student Support Services 178,48 2% 176,887 2% -1% 174,54 2% -1% Instructional Support Services 147,136 2% 129,751 2% -12% 137,135 1% 6% Administration & Support 972,48 11% 972,342 12% % 1,,524 11% 3% Operations & Maintenance 87,19 1% 996,741 12% 23% 1,139,555 12% 14% Transportation 43,261 5% 252,353 3% -41% 65,295 7% 14% Food Services 389,174 5% 412,665 5% 6% 454,126 5% 1% Capital Improvements 56,571 1% 85,696 1% 51% % -1% Debt Services % % % % % Other Costs % % % % % Total Expenditures* 8,464,729 1% 8,266,531 1% -2% 9,167,419 1% 11% Amount per Pupil $1,756 $11,127 3% $11,753 6% Current Expenditures** 8,158,491 1% 7,732,38 1% -5% 8,526,275 1% 1% Amount per Pupil $1,367 $1,48 % $1,931 5% Percent of Expenditures Instruction*** (Total Expenditures) 5,37,593 63% 5,229,915 63% % 5,646,28 62% -1% Instruction*** (Current Expenditures) 5,37,593 65% 5,229,915 68% 3% 5,646,28 66% -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. ** 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 6,, 5,, 4,, 3,, 5,656,28 Summary of Total Expenditures by Function (All Funds) 2,, 1,, 174,54 137,135 1,,524 1,139,555 65,295 454,126 213-214 214-215 215-216 2
174,54 137,135 1,,524 1,139,555 65,295 454,126 5,656,28 9,167,419 USD# 436 Total Expenditures By Function (All Funds) 213-214 214-215 215-216 Actual Actual Budget Instruction 5,484,31 5,24,96 5,656,28 Student Support 178,48 176,887 174,54 Instructional Support 147,136 129,751 137,135 Administration & Support 972,48 972,342 1,,524 Operations & Maintenance 87,19 996,741 1,139,555 Transportation 43,261 252,353 65,295 Food Services 389,174 412,665 454,126 Capital Improvements 56,571 85,696 Debt Services Other Costs Total Expenditures* 8,464,729 8,266,531 9,167,419 Total Expenditures By Function (All Funds) 1,, 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, 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
224 176 1,283 1,461 776 582 7,252 11,753 USD# 436 Total Expenditures Amount Per Pupil By Function (All Funds) 213-214 214-215 215-216 Actual Actual Budget Instruction 6,969 7,54 7,252 Student Support 226 238 224 Instructional Support 187 175 176 Administration & Support 1,235 1,39 1,283 Operations & Maintenance 1,26 1,342 1,461 Transportation 547 34 776 Food Services 495 555 582 Capital Improvements 72 115 Debt Services Other Costs Total Expenditures Per Pupil** 1,756 11,127 11,753 Enrollment (FTE)* 787. 742.9 78. *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) 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# 436 Instruction Expenditures (1) % % 213-214 214-215 inc/ 215-216 inc/ Actual Actual dec Budget dec General 2,645,663 3,36,42 15% 2,975,6-2% Federal Funds 29,583 26,83-1% 198,98-4% Supplemental General 196,941 79,8-59% 335,3 32% At Risk (4yr Old) 69,893 68,157-2% 7,88 4% At Risk (K-12) 723,684 491,164-32% 51,3 2% Bilingual Education 3, 1,544-49% 2,744 78% Virtual Education 24,192 4,812-8% 4,935 3% Capital Outlay 176,78 1,181-94% 1, -2% Driver Education 15,357 15,513 1% 15,645 1% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 787,371 795,18 1% 858,683 8% Cost of Living % % Vocational Education 26,796 171,173-34% 265,4 55% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 326,44 327,54 % 417,83 27% Contingency Reserve % Text Book & Student Material % Activity Fund 44,79 32,187-28% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,484,31 5,24,96-4% 5,656,28 8% Enrollment (FTE)* 787. 742.9-6% 78. 5% Amount per Pupil 6,969 7,54 1% 7,252 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,484,31 5,24,96-4% 5,656,28 8% 5,7, 5,6, 5,5, 5,4, 5,3, 5,2, 5,1, 5,, Instruction Expenditures 5,656,28 5,484,31 5,24,96 213-214 214-215 215-216 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 436 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 6,841,149 7,427 6,833,722 Supplemental General 1,653,3 2 712,61 94,688 XXXXXXXX Adult Education xxxxxxxxxxxx At Risk (4yr Old) 7,88 1 xxxxxxxxxxxx 7,879 Adult Supplemental Education xxxxxxxxxxxx At Risk (K-12) 51,3 1,836 xxxxxxxxxxxx 499,464 Bilingual Education 2,744 1 xxxxxxxxxxxx 2,743 Virtual Education 42,385 1 42,384 Capital Outlay 641,144 21,581 85,513 359,258 5,28 Driver Training 15,645 8,951 3,99 xxxxxxxxxxxx 2,74 Declining Enrollment XXXXXXXX Extraordinary School Program xxxxxxxxxxxx Food Service 489,254 17,763 4,28 256,48 xxxxxxxxxxxx 121,55 Professional Development 1, 3,546 xxxxxxxxxxxx 6,454 Parent Education Program 11, 2 xxxxxxxxxxxx 1,8 Summer School xxxxxxxxxxxx Special Education 858,683 1,919 xxxxxxxxxxxx 757,764 Vocational Education 265,4 1,788 4,618 xxxxxxxxxxxx 26,782 1,788 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 11,763 9,763 2, Textbook & Student Materials Revolving XXXXXXXX School Retirement xxxxxxxxxxxx Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 6,49 6,49 XXXXXXXXX Contingency Reserve 124,311 XXXXXXXXX Activity Funds 39 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note xxxxxxxxxxxx Coop Special Education Federal Funds 24,869-5,48 xxxxxxxxxxx 21,277 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 12,22,6 562,991 6,846,358 466,685 3,52,587 1,423,1 6,996 Less Transfers 3,52,587 TOTAL Budget Expenditures $9,167,419 Sources of Revenue - - State, Federal, Local 213-214 214-215 215-216 State Revenues 5,887,362 6,614,651 6,846,358 Federal Revenues 458,473 49,136 466,685 Local Revenues* 1,412,858 883,461 1,423,1 Total Revenues 7,758,693 7,988,248 8,736,44 Revenues Per Pupil 9,859 1,753 11,2 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# 436 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)* 798. 751.5-6% 765.5 2% 721.5-6% 751.5 4% Number of Students - Free Meals 363 33-17% 322 6% 29-1% 37 6% Number of Students - Reduced Meals 96 19 14% 14-5% 87-16% 82-6% FTE Enrollment for Budget Authority 8. 798. 78. 76. 751.5 765.5 751.5 74. 72. 721.5 7. 68. 211-212 212-213 213-214 214-215 215-216 Low Income Students 4 35 3 25 2 15 1 5 363 33 322 29 37 96 19 14 87 82 211-212 212-213 213-214 214-215 215-216 Free Meals Reduced Meals *FTE for state aid and budget authority purposes for the general fund. 8
USD# 436 Miscellaneous Information Mill Rates by Fund 213-214 214-215 215-216 Actual Actual Budget General 2. 2. 2. Supplemental General 15.199 9.654 21.6 Adult Education... Capital Outlay. 7.95 8. Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest #1... Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 35.199 37.64 49.6 Historical Museum... Public Library Board... Public Library Board & Employee Bnfts... Recreation Commission 2.735 2.978 1.921 Rec Comm Employee Bnfts.163.121.13 TOTAL OTHER 2.898 3.99 2.51 Total USD Mill Rates 8. 7. 6. 5. 4. 3. 2. 1.. 35.199 37.64 49.6 213-214 214-215 215-216 9
Other Information USD# 436 213-214 214-215 215-216 Actual Actual Budget Assessed Valuation $33,923,686 $32,594,96 $46,748,279 Bonded Indebtedness 1
USD# 436 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) 7. 426,857 6,98 7. 462,79 66,11 7. 397,478 56,783 Teachers (Full Time) 55. 2,846,42 51,746 55. 2,931,432 53,299 58. 2,75,386 47,42 Other Certified (Licensed) Personnel 5. 258,558 51,712 5. 266,315 53,263 5. 222,318 44,464 Classified Personnel 47.5 993,415 2,914 47.5 1,33,152 21,751 5. 1,8,427 2,169 Substitutes/Temporary Help XXXXX 15,97 XXXXXXXXX XXXXX 88,565 XXXXXXXXX XXXXX 1, XXXXXXXXX Average Salary 7, 6, 5, 4, 3, 2, 1, 56,783 Administrators (Certified/Non-Certified) 47,42 Teachers (Full Time) 44,464 Other Certified (Licensed) Personnel 2,169 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