268 - Cheney
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# 268 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 4,832,854 55% 4,965,544 55% 3% 5,443,945 53% 10% Student Support Services 271,871 3% 281,988 3% 4% 288,359 3% 2% Instructional Support Services 303,428 3% 315,190 4% 4% 344,286 3% 9% Administration & Support 892,403 10% 988,341 11% 11% 1,082,377 11% 10% Operations & Maintenance 899,643 10% 901,824 10% 0% 1,139,476 11% 26% Transportation 459,712 5% 408,690 5% -11% 673,027 7% 65% Food Services 299,458 3% 309,526 3% 3% 353,746 3% 14% Capital Improvements 78,598 1% 120,019 1% 53% 210,000 2% 75% Debt Services 651,440 7% 654,378 7% 0% 608,757 6% -7% Other Costs 47,021 1% 6,218 0% -87% 75,000 1% 1106% Total Expenditures* 8,736,428 100% 8,951,718 100% 2% 10,218,973 100% 14% Amount per Pupil $11,172 $11,462 3% $13,101 14% Current Expenditures** 7,838,800 100% 8,090,071 100% 3% 8,636,787 100% 7% Amount per Pupil $10,024 $10,359 3% $11,073 7% Percent of Expenditures Instruction*** (Total Expenditures) 4,813,364 55% 4,965,334 55% 0% 5,423,945 53% -2% Instruction*** (Current Expenditures) 4,813,364 61% 4,965,334 61% 0% 5,423,945 63% 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 - 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 6,000,000 5,443,945 Summary of Total Expenditures by Function (All Funds) 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 288,359 344,286 1,082,377 1,139,476 673,027 353,746 210,000 608,757 75,000 2012-2013 2013-2014 2014-2015 2
288,359 344,286 1,082,377 1,139,476 673,027 353,746 210,000 608,757 75,000 5,443,945 10,218,973 USD# 268 Total Expenditures By Function (All Funds) Actual Actual Budget Instruction 4,832,854 4,965,544 5,443,945 Student Support 271,871 281,988 288,359 Instructional Support 303,428 315,190 344,286 Administration & Support 892,403 988,341 1,082,377 Operations & Maintenance 899,643 901,824 1,139,476 Transportation 459,712 408,690 673,027 Food Services 299,458 309,526 353,746 Capital Improvements 78,598 120,019 210,000 Debt Services 651,440 654,378 608,757 Other Costs 47,021 6,218 75,000 Total Expenditures* 8,736,428 8,951,718 10,218,973 Total Expenditures By Function (All Funds) 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2012-2013 2013-2014 2014-2015 2,000,000 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. 3
370 441 1,388 1,461 863 454 269 96 780 6,979 13,101 USD# 268 Total Expenditures Amount Per Pupil By Function (All Funds) Actual Actual Budget Instruction 6,180 6,358 6,979 Student Support 348 361 370 Instructional Support 388 404 441 Administration & Support 1,141 1,265 1,388 Operations & Maintenance 1,150 1,155 1,461 Transportation 588 523 863 Food Services 383 396 454 Capital Improvements 101 154 269 Debt Services 833 838 780 Other Costs 60 8 96 Total Expenditures* 11,172 11,462 13,101 Enrollment (FTE)* 782.0 781.0 780.0 Amount Per Pupil By Function (All Funds) 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# 268 Instruction Expenditures (1000) % % 2012-2013 2013-2014 inc/ 2014-2015 inc/ Actual Actual dec Budget dec General 2,227,879 2,261,133 1% 2,273,443 1% Federal Funds 123,521 132,558 7% 96,932-27% Supplemental General 721,836 665,766-8% 680,922 2% At Risk (4yr Old) 34,752 36,517 5% 41,000 12% At Risk (K-12) 200,613 191,561-5% 203,420 6% Bilingual Education 0 0 0% 0 0% Virtual Education 0 0 0% 0 0% Capital Outlay 19,490 210-99% 95,000 45138% Driver Education 8,955 15,136 69% 24,300 61% Declining Enrollment 0 0 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 948,502 984,927 4% 1,371,813 39% Cost of Living 0 0 0% 0 0% Vocational Education 316,574 321,359 2% 337,115 5% Gifts/Grants 0 0 0% 0 0% 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 203,220 210,000 3% 320,000 52% Contingency Reserve 177 0-100% Text Book & Student Material 3,711 126,218 3301% Activity Fund 23,624 20,159-15% 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 4,832,854 4,965,544 3% 5,443,945 10% Enrollment (FTE)* 782.0 781.0 0% 780.0 0% Amount per Pupil 6,180 6,358 3% 6,979 10% Adult Education 0 0 0% 0 0% Adult Supplemental Education 0 0 0% 0 0% Tuition Reimbursement 0 0 0% 0 0% Special Education Coop 0 0 0% 0 0% TOTAL 4,832,854 4,965,544 3% 5,443,945 10% Instruction Expenditures 5,600,000 5,443,945 5,400,000 5,200,000 5,000,000 4,800,000 4,600,000 4,400,000 4,832,854 4,965,544 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 268 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 5,346,809 0 5,246,809 0 100,000 0 XXXXXXXX Supplemental General 1,796,820 93,748 1,172,425 530,647 XXXXXXXX Adult Education 0 0 0 0 0 0 0 0 At Risk (4yr Old) 41,000 0 0 0 41,000 0 0 Adult Supplemental Education 0 0 0 0 0 0 At Risk (K-12) 203,420 0 0 0 203,420 0 0 Bilingual Education 0 0 0 0 0 0 0 Virtual Education 0 0 0 0 0 0 Capital Outlay 973,429 590,003 125,893 0 0 0 257,533 0 Driver Training 28,969 15,794 4,675 0 0 0 8,500 0 Declining Enrollment 0 0 0 0 XXXXXXXX Extraordinary School Program 0 0 0 0 0 0 0 Food Service 362,600 79,063 3,228 142,622 0 0 137,687 0 Professional Development 39,388 11,888 0 0 27,500 0 0 Parent Education Program 0 0 0 0 0 0 0 0 Summer School 0 0 0 0 0 0 0 Special Education 1,637,467 399,427 0 0 0 1,238,040 0 0 Vocational Education 337,115 0 0 0 0 333,615 3,500 0 Special Liability Expense Fund 0 0 0 0 0 Special Reserve Fund 0 XXXXXXXX Gifts and Grants 11,294 6,294 5,000 0 Textbook & Student Materials Revolving 12,287 XXXXXXXX School Retirement 0 0 0 0 0 Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX KPERS Special Retirement Contribution 578,548 0 578,548 XXXXXXXXX Contingency Reserve 510,000 XXXXXXXXX Activity Funds 23,641 XXXXXXXXX Tuition Reimbursement 0 0 0 0 0 Bond and Interest #1 608,757 661,872 310,466 0 0 482,060 845,641 Bond and Interest #2 0 0 0 0 0 0 0 No Fund Warrant 0 0 0 0 Special Assessment 0 0 0 0 Temporary Note 0 0 0 0 0 Coop Special Education 0 0 0 0 0 0 0 Federal Funds 96,932 5,822 xxxxxxxxxxx 91,110 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0 Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX SUBTOTAL 12,062,548 2,409,839 7,442,044 233,732 0 1,943,575 1,424,927 845,641 Less Transfers 1,943,575 TOTAL Budget Expenditures $10,118,973 Sources of Revenue - - State, Federal, Local State Revenues 6,194,102 6,247,328 7,442,044 Federal Revenues 284,667 314,696 233,732 Local Revenues 3,938,632 3,968,058 3,368,502 Total Revenues 10,417,401 10,530,082 11,044,278 Revenues Per Pupil 13,321 13,483 14,159 7
USD# 268 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)* 755.4 743.0-2% 744.8 0% 744.6 0% 760.0 2% Number of Students - Free Meals 129 142 10% 175 23% 180 3% 180 0% Number of Students - Reduced Meals 98 100 2% 88-12% 94 7% 90-4% FTE Enrollment for Budget Authority 760.0 755.0 755.4 760.0 750.0 745.0 740.0 735.0 743.0 744.8 744.6 730.0 2010-2011 2011-2012 180 160 140 120 100 80 60 40 20 0 Low Income Students 175 180 180 142 129 98 100 88 94 90 2010-2011 2011-2012 Free Meals Reduced Meals *FTE for state aid and budget authority purposes for the general fund. 8
USD# 268 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General 20.000 20.000 20.000 Supplemental General 24.532 26.764 14.785 Adult Education 0.000 0.000 0.000 Capital Outlay 6.210 6.217 8.000 Declining Enrollment 0.000 0.000 0.000 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 10.652 9.074 15.267 Bond and 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 61.394 62.055 58.052 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 2.988 3.000 3.000 Rec Comm Employee Bnfts 0.723 0.743 0.750 TOTAL OTHER 3.711 3.743 3.750 Total USD Mill Rates 80.000 70.000 60.000 50.000 40.000 30.000 20.000 10.000 0.000 61.394 62.055 58.052 9
Other Information USD# 268 Actual Actual Budget Assessed Valuation $30,143,627 $30,828,229 $30,856,120 Bonded Indebtedness 1,825,000 1,624,057 872,704 10
USD# 268 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) 8.0 554,282 69,285 8.0 570,916 71,365 8.0 584,582 73,073 Teachers (Full Time) 56.3 2,952,291 52,439 55.8 2,857,059 51,202 56.0 2,935,626 52,422 Other Certified (Licensed) Personnel 5.5 313,013 56,911 6.0 361,931 60,322 6.0 378,218 63,036 Classified Personnel 35.9 965,132 26,884 35.9 976,872 27,211 35.9 1,020,831 28,435 Substitutes/Temporary Help XXXXX 127,789 XXXXXXXXX XXXXX 193,144 XXXXXXXXX XXXXX 175,000 XXXXXXXXX Average Salary 80,000 70,000 60,000 50,000 40,000 30,000 20,000 10,000 0 73,073 Administrators (Certified/Non-Certified) 52,422 Teachers (Full Time) 63,036 Other Certified (Licensed) Personnel 28,435 Classified Personnel 2012-2013 2013-2014 2014-2015 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