Budget at a Glance

Budget at a Glance 217-18 USD 29 - Moscow 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 217-18... 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# 29 Summary of Total Expenditures By Function (All Funds) % % % % % 215-216 of 216-217 of inc/ 217-218 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,84,732 57% 1,726,356 57% -6% 1,828,22 51% 6% Student Support Services 12,385 % 12,55 % 1% 14,375 % 15% Instructional Support Services 49,316 2% 42,384 1% -14% 54,2 2% 28% Administration & Support 422,624 13% 43,435 13% -5% 431,281 12% 7% Operations & Maintenance 436,413 14% 353,171 12% -19% 494,441 14% 4% Transportation 5,94 2% 49,23 2% -3% 118,528 3% 141% Food Services 22,48 6% 27,5 7% 2% 278,683 8% 34% Capital Improvements 22,583 6% 257,771 8% 27% 275, 8% 7% Debt Services % % % % % Other Costs % % % 1, 3% % Total Expenditures* 3,217,473 1% 3,52,352 1% -5% 3,594,728 1% 18% Amount per Pupil $19,243 $18,388-4% $19,751 7% Current Expenditures** 2,782,564 1% 2,637,629 1% -5% 2,955,75 1% 12% Amount per Pupil $16,642 $15,889-5% $16,24 2% Percent of Expenditures Instruction*** (Total Expenditures) 1,819,713 57% 1,723,33 56% -1% 1,783,22 5% -6% Instruction*** (Current Expenditures) 1,819,713 65% 1,723,33 65% % 1,783,22 6% -5% * 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, Career and Postsecondary 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 Summary of Total Expenditures by Function (All Funds) 2,, 1,828,22 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 431,281 494,441 278,683 275, 14,375 54,2 118,528 1, 215-216 216-217 217-218 2

14,375 54,2 431,281 494,441 118,528 278,683 275, 1, 1,828,22 3,594,728 USD# 29 Total Expenditures By Function (All Funds) 215-216 216-217 217-218 Actual Actual Budget Instruction 1,84,732 1,726,356 1,828,22 Student Support 12,385 12,55 14,375 Instructional Support 49,316 42,384 54,2 Administration & Support 422,624 43,435 431,281 Operations & Maintenance 436,413 353,171 494,441 Transportation 5,94 49,23 118,528 Food Services 22,48 27,5 278,683 Capital Improvements 22,583 257,771 275, Debt Services Other Costs 1, Total Expenditures* 3,217,473 3,52,352 3,594,728 Total Expenditures By Function (All Funds) 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 215-216 216-217 217-218 5, *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, Career and Postsecondary 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

79 298 651 2,37 2,717 1,531 1,511 549 1,45 19,751 USD# 29 Total Expenditures Amount Per Pupil By Function (All Funds) 215-216 216-217 217-218 Actual Actual Budget Instruction 11,9 1,4 1,45 Student Support 74 75 79 Instructional Support 295 255 298 Administration & Support 2,528 2,43 2,37 Operations & Maintenance 2,61 2,128 2,717 Transportation 35 297 651 Food Services 1,211 1,25 1,531 Capital Improvements 1,212 1,553 1,511 Debt Services Other Costs 549 Total Expenditures Per Pupil** 19,243 18,388 19,751 Enrollment (FTE)* 167.2 166. 182. *FTE is the audited enrollment 9/2 and 2/2 (if applicable) and estimated for the budget year, which includes 4yr old at-risk and virtual enrollment. Enrollment does not include non-funded preschool. Beginning 217-18, full-day Kindergarten is 1. FTE. Amount Per Pupil By Function (All Funds) 2, 18, 16, 14, 12, 1, 8, 6, 4, 2, 215-216 216-217 217-218 **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, Career and Postsecondary 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# 29 Instruction Expenditures (1) % % 215-216 216-217 inc/ 217-218 inc/ Actual Actual dec Budget dec General 299,866 391,967 31% 388,367-1% Federal Funds 192,35 174,31-9% 132,583-24% Supplemental General 752,44 633,164-16% 617,834-2% At Risk (4yr Old) 17,342 2,46 18% 32,41 59% At Risk (K-12) 191, 191,57 % 247,571 29% Bilingual Education 77,5 77,53 % 89,734 16% Virtual Education % % Capital Outlay 21,19 3,53-85% 45, 1374% Driver Education 4,324 4,352 1% 4,41 1% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 171,86 156,877-9% 185,75 18% Cost of Living % % Career and Postsecondary Ed. 3,637 4,769 31% 3,558-25% Gifts/Grants 35,717 3, -92% 3, % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 53,925 49,545-8% 78,678 59% Contingency Reserve % Text Book & Student Material 1,681 357-79% Activity Fund 18,17 15,546-14% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,84,732 1,726,356-6% 1,828,22 6% Enrollment (FTE)* 167.2 166. -1% 182. 1% Amount per Pupil 11,9 1,4-6% 1,45-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,84,732 1,726,356-6% 1,828,22 6% Instruction Expenditures 1,86, 1,84, 1,82, 1,8, 1,78, 1,76, 1,74, 1,72, 1,7, 1,68, 1,66, 1,84,732 1,828,22 1,726,356 215-216 216-217 217-218 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. *FTE is the audited enrollment for 9/2 and 2/2 (if applicable) and estimated for the budget year, which includes 4yr old at-risk and virtual enrollment. Enrollment does not include non-funded preschool. Beginning 217-18, full-day Kindergarten is 1. FTE. This information is used for calculating Amount Per Pupil for Sumexpen.xlsx and Budget At A Glance (BAG). 6

USD 29 Sources of Revenue and Proposed Budget for 217-18 217-18 Estimated Sources of Revenue--217-18 Estimated Amount July 1, 217 State Federal Local July 1, 218 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 1,812,314 1,812,314 XXXXXXXXXX XXXXXXXXXX Supplemental General 668,944 49,996 24, 594,948 XXXXXXXX Adult Education At Risk (4yr Old) 35,15 1,989 1,15 1,989 Adult Supplemental Education At Risk (K-12) 247,571 247,571 Bilingual Education 89,734 89,734 Virtual Education Capital Outlay 638,978 287,86 165,18 228,952 42,96 Driver Training 4,41 1,581 1,54 2, 711 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 277,83 52,319 926 71,81 128,11 24,656 Professional Development Parent Education Program Summer School Special Education 285,75 161,119 158, 34,44 Career and Postsecondary Education 3,558 3,258 3 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 3, 3, Textbook & Student Materials Revolving 8,119 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 24,378 24,378 XXXXXXXXXX XXXXXXXXX Contingency Reserve 235,811 XXXXXXXXX Activity Funds XXXXXXXXX Tuition Reimbursement Bond and Interest #1 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 14,254 xxxxxxxxxxx 14,254 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 4,41,314 81,998 2,19,158 211,335 814,586 861,871 79,74 Less Transfers 814,586 TOTAL Budget Expenditures $3,595,728 Sources of Revenue - - State, Federal, Local 215-216 216-217 217-218 State Revenues 2,148,288 1,8,332 2,19,158 Federal Revenues 273,327 262,779 211,335 Local Revenues* 911,927 922,944 861,871 Total Revenues 3,333,542 2,986,55 3,92,364 Revenues Per Pupil 19,937 17,988 16,991 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# 29 Enrollment Information 213-214 214-215 % 215-216 % 216-217 % 217-218 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 189.4 19.7 1% 167.2-12% 166. -1% 177. 7% Number of Students - Free Meals 12 89-13% 83-7% 16 28% 15-1% Number of Students - Reduced Meals 3 37 23% 29-22% 11-62% 12 9% FTE Enrollment for Budget Authority 195. 19. 185. 18. 175. 17. 165. 16. 155. 15. 189.4 19.7 177. 167.2 166. 213-214 214-215 215-216 216-217 217-218 Low Income Students 12 1 8 12 89 83 16 15 6 4 3 37 29 Free Meals Reduced Meals 2 11 12 213-214 214-215 215-216 216-217 217-218 *FTE is based on actual enrollment for 9/2 and 2/2, including 4yr old at-risk. Beginning 217-18 school year, full-day kindergarten is funded as 1. FTE. Virtual enrollment is excluded. 8

USD# 29 Miscellaneous Information Mill Rates by Fund 215-216 216-217 217-218 Actual Actual Budget General 2. 2. 2. Supplemental General 11.519 27.335 21.863 Adult Education... Capital Outlay 8. 8. 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 39.519 55.335 49.863 Historical Museum... Public Library Board... Public Library Board & Employee Bnfts... Recreation Commission 3. 3. 3. Rec Comm Employee Bnfts.332.547.432 TOTAL OTHER 3.332 3.547 3.432 Total USD Mill Rates 8. 7. 6. 5. 4. 3. 2. 1.. 55.335 49.863 39.519 215-216 216-217 217-218 9

Other Information USD# 29 215-216 216-217 217-218 Actual Actual Budget Assessed Valuation $39,81,399 $22,952,195 $27,985,257 Bonded Indebtedness 15,334 37,776 19,337 1

USD# 29 AVERAGE SALARY 215-16 Actual 216-17 Actual 217-18 Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) 2. 159,187 79,594 2. 166,354 83,177 2. 162,75 81,375 Teachers (Full Time) 17.9 859,837 48,36 17.9 852,72 47,638 17.9 765,627 42,772 Other Certified (Licensed) Personnel 1. 49,259 49,259 1. 49,95 49,95 1. 44,188 44,188 Classified Personnel 23. 47,222 2,444 24. 453,326 18,889 24. 387,67 16,153 Substitutes/Temporary Help XXXXX 15,85 XXXXXXXXX XXXXX 24,769 XXXXXXXXX XXXXX 26,186 XXXXXXXXX Average Salary 9, 8, 7, 6, 5, 4, 3, 2, 1, 81,375 Administrators (Certified/Non-Certified) Teachers (Full Time) 42,772 44,188 Other Certified (Licensed) Personnel 16,153 Classified Personnel 215-216 216-217 217-218 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/fiscal-and-administrative-services/school-finance/reports-and-publications Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card website below: http://ksreportcard.ksde.org/ Attendance Rate Graduation Rate Dropout Rate School Violence Assessments Reading Mathematics Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 12