BUDGET AT A GLANCE 215-16 USD 492 - Flinthills 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# 492 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 2,276,292 57% 2,29,41 53% 1% 2,278,56 5% -1% Student Support Services 137,883 3% 16,75 4% 17% 136, 3% -15% Instructional Support Services 45,935 1% 83,217 2% 81% 144,5 3% 74% Administration & Support 443,422 11% 442,665 1% % 438,25 1% -1% Operations & Maintenance 347,938 9% 564,788 13% 62% 77,27 16% 25% Transportation 243,526 6% 233,575 5% -4% 226,86 5% -3% Food Services 162,233 4% 166,429 4% 3% 194,275 4% 17% Capital Improvements 1,891 % 31,658 1% 191% 9, 2% 184% Debt Services 315,633 8% 313,945 7% -1% 316,745 7% 1% Other Costs % % % % % Total Expenditures* 3,983,753 1% 4,287,428 1% 8% 4,531,164 1% 6% Amount per Pupil $14,122 $15,534 1% $16,299 5% Current Expenditures** 3,646,528 1% 3,575,87 1% -2% 3,617,919 1% 1% Amount per Pupil $12,926 $12,956 % $13,14 % Percent of Expenditures Instruction*** (Total Expenditures) 2,276,292 57% 2,286,516 53% -4% 2,274,56 5% -3% Instruction*** (Current Expenditures) 2,276,292 62% 2,286,516 64% 2% 2,274,56 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 2,5, 2,278,56 Summary of Total Expenditures by Function (All Funds) 2,, 1,5, 1,, 5, 136, 144,5 438,25 77,27 226,86 194,275 9, 316,745 213-214 214-215 215-216 2
136, 144,5 438,25 77,27 226,86 194,275 9, 316,745 2,278,56 4,531,164 USD# 492 Total Expenditures By Function (All Funds) 213-214 214-215 215-216 Actual Actual Budget Instruction 2,276,292 2,29,41 2,278,56 Student Support 137,883 16,75 136, Instructional Support 45,935 83,217 144,5 Administration & Support 443,422 442,665 438,25 Operations & Maintenance 347,938 564,788 77,27 Transportation 243,526 233,575 226,86 Food Services 162,233 166,429 194,275 Capital Improvements 1,891 31,658 9, Debt Services 315,633 313,945 316,745 Other Costs Total Expenditures* 3,983,753 4,287,428 4,531,164 Total Expenditures By Function (All Funds) 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 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
489 52 1,576 813 699 324 2,543 1,139 8,196 16,299 USD# 492 Total Expenditures Amount Per Pupil By Function (All Funds) 213-214 214-215 215-216 Actual Actual Budget Instruction 8,69 8,299 8,196 Student Support 489 582 489 Instructional Support 163 32 52 Administration & Support 1,572 1,64 1,576 Operations & Maintenance 1,233 2,46 2,543 Transportation 863 846 813 Food Services 575 63 699 Capital Improvements 39 115 324 Debt Services 1,119 1,137 1,139 Other Costs Total Expenditures Per Pupil** 14,122 15,534 16,299 Enrollment (FTE)* 282.1 276. 278. *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) 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. 4
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USD# 492 Instruction Expenditures (1) % % 213-214 214-215 inc/ 215-216 inc/ Actual Actual dec Budget dec General 1,291,97 1,123,249-13% 1,126,4 % Federal Funds 37,317 36,24-3% 38, 5% Supplemental General 117,331 3,379 156% 29,2-3% At Risk (4yr Old) % % At Risk (K-12) 15,17 161,625 8% 162,59 1% Bilingual Education % % Virtual Education 27,834 12,6-57% 13,55 13% Capital Outlay 3,885 % 4, 3% Driver Education 2,77 3,396 25% 3,44 % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 432,12 412,995-4% 43,397 4% Cost of Living % % Vocational Education 52,138 62,42 19% 68,4 1% Gifts/Grants % 7,465 % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 125, 116,255-7% 135, 16% Contingency Reserve % Text Book & Student Material 16,745 25,491 52% Activity Fund 23,833 32,874 38% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,276,292 2,29,41 1% 2,278,56-1% Enrollment (FTE)* 282.1 276. -2% 278. 1% Amount per Pupil 8,69 8,299 3% 8,196-1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,276,292 2,29,41 1% 2,278,56-1% Instruction Expenditures 2,295, 2,29,41 2,29, 2,285, 2,28, 2,275, 2,27, 2,265, 2,276,292 2,278,56 213-214 214-215 215-216 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 492 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 2,88,613 142 2,88,471 Supplemental General 759,2 42,245 341,887 374,888 XXXXXXXX Adult Education xxxxxxxxxxxx At Risk (4yr Old) xxxxxxxxxxxx Adult Supplemental Education xxxxxxxxxxxx At Risk (K-12) 162,59 32,856 xxxxxxxxxxxx 125, 5, 266 Bilingual Education xxxxxxxxxxxx Virtual Education 13,55 363 15, 1,813 Capital Outlay 596,5 637,99 75,121 115,72 Driver Training 3,44 2,414 1,14 xxxxxxxxxxxx 15 Declining Enrollment XXXXXXXX Extraordinary School Program xxxxxxxxxxxx Food Service 189,275 33,394 1,344 75,75 xxxxxxxxxxxx 8,5 71,75 1,463 Professional Development 27, 46,298 xxxxxxxxxxxx 19,298 Parent Education Program xxxxxxxxxxxx Summer School xxxxxxxxxxxx Special Education 453,414 66,569 xxxxxxxxxxxx 392,65 5,22 Vocational Education 68,4 33,497 xxxxxxxxxxxx 3, 5, 457 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 7,465 7,465 Textbook & Student Materials Revolving 17,932 XXXXXXXX School Retirement xxxxxxxxxxxx Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 199,912 199,912 XXXXXXXXX Contingency Reserve 235,615 XXXXXXXXX Activity Funds 614 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 316,745 523,352 98,191 266,348 571,146 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note xxxxxxxxxxxx Coop Special Education Federal Funds 38, xxxxxxxxxxx 38, xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 5,643,528 1,679,855 2,99,146 113,75 1,112,364 798,17 715,533 Less Transfers 1,112,364 TOTAL Budget Expenditures $4,531,164 Sources of Revenue - - State, Federal, Local 213-214 214-215 215-216 State Revenues 2,664,728 2,932,562 2,99,146 Federal Revenues 99,72 15,22 113,75 Local Revenues* 1,34,755 979,313 798,17 Total Revenues 4,68,555 4,16,897 3,821,3 Revenues Per Pupil 14,422 14,554 13,745 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# 492 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)* 256.8 255.3-1% 264.9 4% 254.3-4% 275. 8% Number of Students - Free Meals 78 88 13% 91 3% 31-66% 99 219% Number of Students - Reduced Meals 26 27 4% 19-3% 19 % 99 421% FTE Enrollment for Budget Authority 275. 27. 265. 26. 255. 25. 245. 24. 275. 264.9 256.8 255.3 254.3 211-212 212-213 213-214 214-215 215-216 Low Income Students 1 8 78 88 91 99 99 6 4 2 26 27 31 19 19 Free Meals Reduced Meals 211-212 212-213 213-214 214-215 215-216 *FTE for state aid and budget authority purposes for the general fund. 8
USD# 492 Miscellaneous Information Mill Rates by Fund 213-214 214-215 215-216 Actual Actual Budget General 2. 2. 2. Supplemental General 29.531 21.83 2.633 Adult Education... Capital Outlay 4. 3.996 4. Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest #1 1.449 14.161 14.183 Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 63.98 59.987 58.816 Historical Museum... Public Library Board... Public Library Board & Employee Bnfts... Recreation Commission... Rec Comm Employee Bnfts... TOTAL OTHER... Total USD Mill Rates 8. 7. 6. 5. 4. 3. 2. 1.. 63.98 59.987 58.816 213-214 214-215 215-216 9
Other Information USD# 492 213-214 214-215 215-216 Actual Actual Budget Assessed Valuation $16,82,995 $17,277,755 $18,979,132 Bonded Indebtedness 2,445, 2,215, 1,98, 1
USD# 492 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) 3. 234,66 78,22 3. 24,61 8,2 3. 237,738 79,246 Teachers (Full Time) 21. 89,915 42,425 22. 1,41,666 47,348 22. 99,19 45,5 Other Certified (Licensed) Personnel 2. 13,61 51,81 2. 14,322 52,161 1.1 47,6 43,273 Classified Personnel 2. 25,931 12,547 2. 267,56 13,378 2. 276,5 13,825 Substitutes/Temporary Help XXXXX 18,554 XXXXXXXXX XXXXX 16,533 XXXXXXXXX XXXXX 2, XXXXXXXXX Average Salary 9, 8, 7, 6, 5, 4, 3, 2, 1, 79,246 Administrators (Certified/Non-Certified) Teachers (Full Time) 45,5 43,273 Other Certified (Licensed) Personnel 13,825 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