BUDGET AT A GLANCE 2015-16 USD 394 - Rose Hill School Finance Kansas State Department of Education Landon State Office Building 900 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 2015-16... 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# 394 Summary of Total Expenditures By Function (All Funds) % % % % % 2013-2014 of 2014-2015 of inc/ 2015-2016 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 9,398,708 49% 9,102,596 53% -3% 9,495,599 51% 4% Student Support Services 724,871 4% 750,318 4% 4% 724,989 4% -3% Instructional Support Services 471,452 2% 490,393 3% 4% 905,215 5% 85% Administration & Support 1,473,456 8% 1,430,518 8% -3% 1,462,739 8% 2% Operations & Maintenance 1,538,129 8% 1,549,336 9% 1% 1,597,179 9% 3% Transportation 605,571 3% 555,735 3% -8% 676,669 4% 22% Food Services 592,197 3% 570,327 3% -4% 761,746 4% 34% Capital Improvements 1,692,350 9% 64,989 0% -96% 180,000 1% 177% Debt Services 2,642,462 14% 2,736,934 16% 4% 2,828,435 15% 3% Other Costs 14,299 0% 11,948 0% -16% 122,373 1% 924% Total Expenditures* 19,153,495 100% 17,263,094 100% -10% 18,754,944 100% 9% Amount per Pupil $11,879 $10,769-9% $11,504 7% Current Expenditures** 14,812,364 100% 14,447,171 100% -2% 14,897,913 100% 3% Amount per Pupil $9,187 $9,012-2% $9,138 1% Percent of Expenditures Instruction*** (Total Expenditures) 9,398,708 49% 9,088,596 53% 4% 9,045,599 48% -5% Instruction*** (Current Expenditures) 9,398,708 63% 9,088,596 63% 0% 9,045,599 61% -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 10,000,000 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 9,495,599 Summary of Total Expenditures by Function (All Funds) 724,989 905,215 1,462,739 1,597,179 2,828,435 676,669 761,746 180,000 122,373 2013-2014 2014-2015 2015-2016 2
724,989 905,215 1,462,739 1,597,179 676,669 761,746 180,000 122,373 2,828,435 9,495,599 18,754,944 USD# 394 Total Expenditures By Function (All Funds) Actual Actual Budget Instruction 9,398,708 9,102,596 9,495,599 Student Support 724,871 750,318 724,989 Instructional Support 471,452 490,393 905,215 Administration & Support 1,473,456 1,430,518 1,462,739 Operations & Maintenance 1,538,129 1,549,336 1,597,179 Transportation 605,571 555,735 676,669 Food Services 592,197 570,327 761,746 Capital Improvements 1,692,350 64,989 180,000 Debt Services 2,642,462 2,736,934 2,828,435 Other Costs 14,299 11,948 122,373 Total Expenditures* 19,153,495 17,263,094 18,754,944 Total Expenditures By Function (All Funds) 20,000,000 18,000,000 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 0 2013-2014 2014-2015 2015-2016 *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
445 555 897 980 415 467 110 75 1,735 5,824 11,504 USD# 394 Total Expenditures Amount Per Pupil By Function (All Funds) Actual Actual Budget Instruction 5,829 5,678 5,824 Student Support 450 468 445 Instructional Support 292 306 555 Administration & Support 914 892 897 Operations & Maintenance 954 966 980 Transportation 376 347 415 Food Services 367 356 467 Capital Improvements 1,050 41 110 Debt Services 1,639 1,707 1,735 Other Costs 9 7 75 Total Expenditures Per Pupil** 11,879 10,769 11,504 Enrollment (FTE)* 1,612.4 1,603.1 1,630.3 *Enrollment (FTE) includes the current year enrollment on September 20, February 20, 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) 12,000 10,000 8,000 6,000 4,000 2013-2014 2014-2015 2015-2016 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# 394 Instruction Expenditures (1000) % % 2013-2014 2014-2015 inc/ 2015-2016 inc/ Actual Actual dec Budget dec General 5,165,609 5,199,834 1% 5,231,450 1% Federal Funds 139,157 148,493 7% 143,920-3% Supplemental General 185,348 178,798-4% 151,000-16% At Risk (4yr Old) 73,583 76,466 4% 76,320 0% At Risk (K-12) 518,330 519,879 0% 540,700 4% Bilingual Education 72,481 72,926 1% 73,920 1% Virtual Education 67,165 62,967-6% 95,001 51% Capital Outlay 0 14,000 0% 450,000 3114% Driver Education 35,531 15,639-56% 30,530 95% Declining Enrollment 0 0 0% 0 0% Extraordinary School Program 816 561-31% 2,644 371% 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 1,695,845 1,576,824-7% 1,603,582 2% Cost of Living 0 0 0% 0 0% Vocational Education 398,788 374,456-6% 415,880 11% Gifts/Grants 34,507 39,001 13% 73,000 87% 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 541,637 503,232-7% 607,652 21% Contingency Reserve 0 0 0% Text Book & Student Material 234,785 67,262-71% Activity Fund 235,126 252,258 7% 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 9,398,708 9,102,596-3% 9,495,599 4% Enrollment (FTE)* 1,612.4 1,603.1-1% 1,630.3 2% Amount per Pupil 5,829 5,678-3% 5,824 3% 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 9,398,708 9,102,596-3% 9,495,599 4% 9,500,000 9,400,000 9,300,000 9,200,000 9,100,000 9,000,000 8,900,000 Instruction Expenditures 9,495,599 9,398,708 9,102,596 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 20, February 20, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 6
USD 394 Sources of Revenue and Proposed Budget for 2015-16 2015-16 Estimated Sources of Revenue--2015-16 Estimated Amount July 1, 2015 State Federal Local July 1, 2016 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 12,542,612 0 12,527,020 0 16,000 0 0 408 Supplemental General 3,214,300 0 2,025,917 1,188,383 XXXXXXXX Adult Education 0 0 0 0 xxxxxxxxxxxx 0 0 0 At Risk (4yr Old) 76,320 25,000 0 xxxxxxxxxxxx 51,320 0 0 Adult Supplemental Education 0 0 xxxxxxxxxxxx 0 0 0 At Risk (K-12) 540,700 206,868 0 xxxxxxxxxxxx 424,386 0 90,554 Bilingual Education 73,920 25,000 0 xxxxxxxxxxxx 52,000 0 3,080 Virtual Education 95,001 25,001 0 70,000 0 0 Capital Outlay 1,512,625 769,109 0 0 205,297 538,219 0 Driver Training 49,080 57,052 5,700 0 xxxxxxxxxxxx 0 14,000 27,672 Declining Enrollment 0 0 0 0 XXXXXXXX Extraordinary School Program 2,644 1,444 0 xxxxxxxxxxxx 0 1,200 0 Food Service 755,000 168,187 5,880 297,484 xxxxxxxxxxxx 0 390,750 107,301 Professional Development 10,000 10,000 0 xxxxxxxxxxxx 0 0 0 Parent Education Program 62,570 25,001 33,563 0 xxxxxxxxxxxx 20,000 0 15,994 Summer School 0 0 0 xxxxxxxxxxxx 0 0 0 Special Education 1,929,556 400,000 0 0 xxxxxxxxxxxx 1,929,556 0 400,000 Vocational Education 425,880 201,514 0 0 xxxxxxxxxxxx 375,000 0 150,634 Special Liability Expense Fund 0 0 0 0 0 0 Special Reserve Fund 0 XXXXXXXX Gifts and Grants 102,500 69,695 50,000 17,195 Textbook & Student Materials Revolving 257,501 XXXXXXXX School Retirement 0 0 xxxxxxxxxxxx 0 0 Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX KPERS Special Retirement Contribution 942,348 0 942,348 XXXXXXXXX Contingency Reserve 958,262 XXXXXXXXX Activity Funds 63,774 XXXXXXXXX Tuition Reimbursement 0 0 0 0 0 Bond and Interest #1 2,344,406 2,103,275 1,289,368 0 0 1,025,741 2,073,978 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 xxxxxxxxxxxx 0 0 Coop Special Education 0 0 0 0 0 0 0 Federal Funds 171,306 0 xxxxxxxxxxx 171,306 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0 Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX SUBTOTAL 24,850,768 5,366,683 13,861,531 468,790 16,000 6,095,824 3,208,293 2,886,816 Less Transfers 6,095,824 TOTAL Budget Expenditures $18,754,944 Sources of Revenue - - State, Federal, Local State Revenues 11,793,376 13,410,055 13,861,531 Federal Revenues 451,058 462,863 468,790 Local Revenues* 5,006,258 3,889,685 3,224,293 Total Revenues 17,250,692 17,762,603 17,554,614 Revenues Per Pupil 10,699 11,080 10,768 Effective July 1, 2014 (2014-15 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# 394 Enrollment Information 2011-2012 2012-2013 % 2013-2014 % 2014-2015 % 2015-2016 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 1,666.7 1,624.1-3% 1,583.7-2% 1,562.8-1% 1,579.1 1% Number of Students - Free Meals 413 387-6% 380-2% 405 7% 391-3% Number of Students - Reduced Meals 126 140 11% 141 1% 130-8% 120-8% FTE Enrollment for Budget Authority 1680.0 1660.0 1640.0 1620.0 1600.0 1580.0 1560.0 1540.0 1520.0 1500.0 1666.7 1624.1 1583.7 1579.1 1562.8 2011-2012 2012-2013 Low Income Students 450 400 350 300 250 200 150 100 50 0 413 387 380 405 391 126 140 141 130 120 2011-2012 2012-2013 Free Meals Reduced Meals *FTE for state aid and budget authority purposes for the general fund. 8
USD# 394 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General 20.000 20.000 20.000 Supplemental General 20.603 11.987 16.936 Adult Education 0.000 0.000 0.000 Capital Outlay 1.999 8.000 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 17.507 18.403 13.454 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 60.109 58.390 58.390 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 3.828 3.831 3.830 Rec Comm Employee Bnfts 0.856 1.001 0.643 TOTAL OTHER 4.684 4.832 4.473 Total USD Mill Rates 80.000 70.000 60.000 50.000 40.000 30.000 20.000 10.000 0.000 60.109 58.390 58.390 9
Other Information USD# 394 Actual Actual Budget Assessed Valuation $60,964,863 $62,274,634 $65,138,900 Bonded Indebtedness 29,609,345 27,908,674 26,037,345 10
USD# 394 AVERAGE SALARY 2013-14 Actual 2014-15 Actual 2015-16 Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) 14.0 1,072,855 76,633 14.0 1,091,992 77,999 14.0 1,099,000 78,500 Teachers (Full Time) 96.0 5,505,085 57,345 97.0 5,415,365 55,829 98.0 5,586,000 57,000 Other Certified (Licensed) Personnel 8.0 441,202 55,150 8.0 493,704 61,713 8.0 496,000 62,000 Classified Personnel 66.0 1,771,861 26,846 62.6 1,779,269 28,423 63.6 1,775,000 27,909 Substitutes/Temporary Help XXXXX 167,669 XXXXXXXXX XXXXX 189,526 XXXXXXXXX XXXXX 190,000 XXXXXXXXX 80,000 70,000 60,000 50,000 40,000 30,000 20,000 10,000 0 78,500 Administrators (Certified/Non-Certified) 57,000 Teachers (Full Time) Average Salary 62,000 Other Certified (Licensed) Personnel 27,909 Classified Personnel 2013-2014 2014-2015 2015-2016 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) 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