Budget at a Glance

Budget at a Glance 218-19 USD 292 - Wheatland 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 218-19... 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# 292 Summary of Total Expenditures By Function (All Funds) % % % % % 216-217 of 217-218 of inc/ 218-219 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,367,775 63% 1,439,588 65% 5% 1,611,243 63% 12% Student Support Services 28,576 1% 11,61 1% -59% 54,5 2% 369% Instructional Support Services 13,45 1% 14,87 1% 14% 14,949 1% 1% Administration & Support 224,454 1% 316,236 14% 41% 341,37 13% 8% Operations & Maintenance 331,863 15% 198,481 9% -4% 245,623 1% 24% Transportation 113,364 5% 133,14 6% 17% 161,28 6% 21% Food Services 88,217 4% 92,59 4% 5% 124,312 5% 34% Capital Improvements 26 % 3,613 % 13796% 1, % 177% Debt Services % % % % % Other Costs % 148 % % % -1% Total Expenditures* 2,167,32 1% 2,21,96 1% 2% 2,563,214 1% 16% Amount per Pupil $19,884 $19,821 % $25,13 27% Current Expenditures** 1,835,855 1% 2,5,198 1% 9% 2,259,946 1% 13% Amount per Pupil $16,843 $17,984 7% $22,156 23% Percent of Expenditures Instruction*** (Total Expenditures) 1,329,967 61% 1,378,418 62% 1% 1,53,225 59% -3% Instruction*** (Current Expenditures) 1,329,967 72% 1,378,418 69% -3% 1,53,225 67% -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, 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, 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 1,8, 1,611,243 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, Summary of Total Expenditures by Function (All Funds) 341,37 245,623 161,28 54,5 124,312 14,949 1, 216-217 217-218 218-219 2

54,5 14,949 341,37 245,623 161,28 124,312 1, 1,611,243 2,563,214 USD# 292 Total Expenditures By Function (All Funds) 216-217 217-218 218-219 Actual Actual Budget Instruction 1,367,775 1,439,588 1,611,243 Student Support 28,576 11,61 54,5 Instructional Support 13,45 14,87 14,949 Administration & Support 224,454 316,236 341,37 Operations & Maintenance 331,863 198,481 245,623 Transportation 113,364 133,14 161,28 Food Services 88,217 92,59 124,312 Capital Improvements 26 3,613 1, Debt Services Other Costs 148 Total Expenditures* 2,167,32 2,21,96 2,563,214 Total Expenditures By Function (All Funds) 3,, 2,5, 2,, 1,5, 1,, 216-217 217-218 218-219 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, 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

534 147 3,346 2,48 1,581 1,219 98 15,797 25,13 USD# 292 Total Expenditures Amount Per Pupil By Function (All Funds) 216-217 217-218 218-219 Actual Actual Budget Instruction 12,548 12,911 15,797 Student Support 262 14 534 Instructional Support 12 133 147 Administration & Support 2,59 2,836 3,346 Operations & Maintenance 3,45 1,78 2,48 Transportation 1,4 1,194 1,581 Food Services 89 83 1,219 Capital Improvements 32 98 Debt Services Other Costs 1 Total Expenditures Per Pupil** 19,884 19,821 25,13 Enrollment (FTE)* 19. 111.5 12. *FTE Enrollment is based on 9/2 and 2/2, including 4yr old at-risk. Beginning in the 217-18 school year, fullday kindergarten is funded as 1. FTE. If the district offered full-day kindergarten in the 217-18 school year, the 216-17 kindergarten FTE is funded as 1. regardless of attendance. Includes virtual enrollment. Amount Per Pupil By Function (All Funds) 3, 25, 2, 15, 1, 216-217 217-218 218-219 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, 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# 292 Instruction Expenditures (1) % % 216-217 217-218 inc/ 218-219 inc/ Actual Actual dec Budget dec General 722,171 74,813-2% 683,626-3% Federal Funds 36,728 43,373 18% 5,85 17% Supplemental General 166,955 23,556 22% 112,5-45% At Risk (4yr Old) % % At Risk (K-12) 28, 28,777 3% 56,349 96% Bilingual Education % % Virtual Education % % Capital Outlay 37,88 61,17 62% 18,18 77% Driver Education 3,183 3,672 15% 4,111 12% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 239,641 22,946-8% 38,29 39% Cost of Living % % Career and Postsecondary Ed. 55,739 62,516 12% 119,316 91% Gifts/Grants 1,826 16,675 813% 38,444 131% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 54,445 76,917 41% 13, 69% Contingency Reserve % Text Book & Student Material 6,319 3,716-41% Activity Fund 14,96 13,457-1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,367,775 1,439,588 5% 1,611,243 12% Enrollment (FTE)* 19. 111.5 2% 12. -9% Amount per Pupil 12,548 12,911 3% 15,797 22% Adult Education % % Adult Supplemental Education % % Special Education Coop % % TOTAL 1,367,775 1,439,588 5% 1,611,243 12% 1,65, 1,6, 1,55, 1,5, 1,45, 1,4, 1,35, 1,3, 1,25, 1,2, Instruction Expenditures 1,611,243 1,439,588 1,367,775 216-217 217-218 218-219 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, and Special Education Coop. *FTE enrollment is based on 9/2 and 2/2, including 4yr old at-risk. Beginning in the 217-18 school year, full-day kindergarten is funded as 1. FTE. If the district offered full-day kindergarten in the 217-18 school year, the 216-17 kindergarten FTE is funded as 1. regardless of attendance. Includes virtual enrollment. 6

USD 292 Sources of Revenue and Proposed Budget for 218-19 218-19 Estimated Sources of Revenue--218-19 Estimated Amount July 1, 218 State Federal Local July 1, 219 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 1,268,659 3 1,268,656 XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX Supplemental General 416,329 19,8 396,529 XXXXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-12) 67,867 1,223 56,644 1, Bilingual Education Virtual Education Capital Outlay 33,268 114,338 192,93 4, Driver Training 6,1 6,1 Declining Enrollment XXXXXXXXX XXXXXXXXX XXXXXXXXXXX XXXXXXXXX Extraordinary School Program Food Service 118,912 26,189 57 29,935 35, 27,218 Professional Development 6,717 6,717 Parent Education Program Summer School Special Education 31,959 118,661 192,298 Career and Postsecondary Education 119,316 62,316 57, Special Liability Expense Fund Special Reserve Fund XXXXXXXXX Gifts and Grants 38,444 3,444 35, Textbook & Student Materials Revolving 6,427 XXXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 194,37 194,37 XXXXXXXXXX XXXXXXXXX Contingency Reserve 17,228 XXXXXXXXX Activity Funds 13,69 XXXXXXXXX Bond and Interest #1 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 53,314 5,54 xxxxxxxxxxx 47,774 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 2,94,156 553,956 1,463,596 77,79 34,942 661,677 4, Less Transfers 34,942 TOTAL Budget Expenditures $2,563,214 Sources of Revenue - - State, Federal, Local 216-217 217-218 218-219 State Revenues 1,26,41 1,331,571 1,463,596 Federal Revenues 65,825 86,88 77,79 Local Revenues* 875,48 915,392 661,677 Total Revenues 2,147,643 2,333,51 2,22,982 Revenues Per Pupil 19,73 2,924 21,598 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# 292 Enrollment Information 214-215 215-216 % 216-217 % 217-218 % 218-219 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec FTE Enrollment (excl. Virtual)* 16.5 12. -4% 19. 7% 111.5 2% 12. -9% Number of Students - Free Meals 28 3 7% 27-1% 32 19% 28-13% Number of Students - Reduced Meals 16 17 6% 21 24% 19-1% 15-21% FTE Enrollment (excl Virtual) for Computing State Foundation Aid 112. 11. 18. 16. 14. 12. 1. 98. 96. 111.5 19. 16.5 12. 12. 214-215 215-216 216-217 217-218 218-219 Low Income Students 35 3 28 3 27 32 28 25 2 15 16 17 21 19 15 Free Meals Reduced Meals 1 5 214-215 215-216 216-217 217-218 218-219 *FTE Enrollment is based on 9/2 and 2/2, including 4yr old at-risk. Beginning 217-18 school year, full-day kindergarten is funded as 1. FTE. If the district offered full-day kindergarten in the 217-18 school year, the 216-17 kindergarten FTE is funded as 1. regardless of attendance. Virtual enrollment is excluded. 8

USD# 292 Miscellaneous Information Mill Rates by Fund 216-217 217-218 218-219 Actual Actual Budget General 2. 2. 2. Supplemental General 2.767 18.22 16.568 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 48.767 46.22 44.568 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.. 48.767 46.22 44.568 216-217 217-218 218-219 9

Other Information USD# 292 216-217 217-218 218-219 Actual Actual Budget Assessed Valuation $18,252,554 $21,425,827 $23,39,249 Bonded Indebtedness 1

USD# 292 AVERAGE SALARY 216-17 Actual 217-18 Actual 218-19 Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) 1.3 87,225 67,96 1.5 74,333 49,555 2. 19,96 54,98 Teachers (Full Time) 15.7 644,439 41,47 15. 687,767 45,851 15. 69, 46, Other Certified (Licensed) Personnel.3 4,185 4,185.9 3,69 3,69 1.9 53,656 28,24 Classified Personnel 14.5 266,7 18,393 12.5 27,11 21,61 13. 286,46 22,31 Substitutes/Temporary Help XXXXX 18,58 XXXXXXXXX XXXXX 34,416 XXXXXXXXX XXXXX 35, XXXXXXXXX Average Salary 7, 6, 5, 4, 3, 2, 1, 54,98 Administrators (Cert./Non- Cert.) 46, Teachers (Full Time) 28,24 Other Certified (Lic.) Personnel 22,31 Classified Personnel 216-217 217-218 218-219 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