BUDGET AT A GLANCE 2016-17 USD 400 - Smoky Valley 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 2016-17... 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
Summary of Total Expenditures By Function (All Funds) % % % % % 2014-2015 of 2015-2016 of inc/ 2016-2017 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 6,217,651 54% 6,167,973 55% -1% 7,864,203 54% 28% Student Support Services 228,858 2% 240,501 2% 5% 313,731 2% 30% Instructional Support Services 469,666 4% 524,282 5% 12% 641,383 4% 22% Administration & Support 1,178,866 10% 1,165,496 10% -1% 1,406,121 10% 21% Operations & Maintenance 988,029 9% 927,757 8% -6% 1,479,116 10% 59% Transportation 690,430 6% 652,760 6% -5% 1,007,861 7% 54% Food Services 348,954 3% 415,531 4% 19% 540,068 4% 30% Capital Improvements 331,625 3% 116,492 1% -65% 530,000 4% 355% Debt Services 986,300 9% 1,007,100 9% 2% 873,650 6% -13% Other Costs 750 0% 750 0% 0% 10,000 0% 1233% Total Expenditures* 11,441,129 100% 11,218,642 100% -2% 14,666,133 100% 31% Amount per Pupil $12,486 $10,955-12% $13,557 24% Current Expenditures** 9,754,815 100% 9,789,452 100% 0% 11,932,360 100% 22% Amount per Pupil $10,646 $9,559-10% $11,030 15% Percent of Expenditures Instruction*** (Total Expenditures) 5,912,488 52% 5,903,110 53% 1% 7,084,080 48% -5% Instruction*** (Current Expenditures) 5,912,488 61% 5,903,110 60% -1% 7,084,080 59% -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 - 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 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 7,864,203 Summary of Total Expenditures by Function (All Funds) 1,406,121 1,479,116 313,731 641,383 1,007,861 540,068 530,000 873,650 10,000 2014-2015 2015-2016 2016-2017 2
313,731 641,383 1,406,121 1,479,116 1,007,861 540,068 530,000 873,650 10,000 7,864,203 14,666,133 Total Expenditures By Function (All Funds) Actual Actual Budget Instruction 6,217,651 6,167,973 7,864,203 Student Support 228,858 240,501 313,731 Instructional Support 469,666 524,282 641,383 Administration & Support 1,178,866 1,165,496 1,406,121 Operations & Maintenance 988,029 927,757 1,479,116 Transportation 690,430 652,760 1,007,861 Food Services 348,954 415,531 540,068 Capital Improvements 331,625 116,492 530,000 Debt Services 986,300 1,007,100 873,650 Other Costs 750 750 10,000 Total Expenditures* 11,441,129 11,218,642 14,666,133 Total Expenditures By Function (All Funds) 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2014-2015 2015-2016 2016-2017 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
9 290 593 1,300 1,367 932 499 490 808 7,270 13,557 Total Expenditures Amount Per Pupil By Function (All Funds) Actual Actual Budget Instruction 6,786 6,023 7,270 Student Support 250 235 290 Instructional Support 513 512 593 Administration & Support 1,287 1,138 1,300 Operations & Maintenance 1,078 906 1,367 Transportation 753 637 932 Food Services 381 406 499 Capital Improvements 362 114 490 Debt Services 1,076 983 808 Other Costs 1 1 9 Total Expenditures Per Pupil** 12,486 10,955 13,557 Enrollment (FTE)* 916.3 1,024.1 1,081.8 *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) 14,000 12,000 10,000 8,000 6,000 4,000 2014-2015 2015-2016 2016-2017 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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Instruction Expenditures (1000) % % 2014-2015 2015-2016 inc/ 2016-2017 inc/ Actual Actual dec Budget dec General 2,628,002 2,807,509 7% 2,996,917 7% Federal Funds 107,002 106,192-1% 106,281 0% Supplemental General 299,610 280,051-7% 509,520 82% At Risk (4yr Old) 65,252 65,483 0% 77,033 18% At Risk (K-12) 366,293 263,773-28% 302,964 15% Bilingual Education 26,591 28,649 8% 35,992 26% Virtual Education 188,136 206,881 10% 346,407 67% Capital Outlay 305,163 264,863-13% 780,123 195% Driver Education 11,914 10,214-14% 16,240 59% 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 1,593,890 1,550,269-3% 1,997,838 29% Cost of Living 0 0 0% 0 0% Vocational Education 281,485 248,339-12% 315,440 27% 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 304,314 265,079-13% 379,448 43% Contingency Reserve 0 0 0% Text Book & Student Material 1,154 32,888 2750% Activity Fund 38,845 37,783-3% 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 6,217,651 6,167,973-1% 7,864,203 28% Enrollment (FTE)* 916.3 1,024.1 12% 1,081.8 6% Amount per Pupil 6,786 6,023-11% 7,270 21% 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 6,217,651 6,167,973-1% 7,864,203 28% Instruction Expenditures 7,864,203 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 6,217,651 6,167,973 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 400 Sources of Revenue and Proposed Budget for 2016-17 2016-17 Estimated Sources of Revenue--2016-17 Estimated Amount July 1, 2016 State Federal Local July 1, 2017 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 7,502,970 0 7,502,970 0 0 0 0 0 Supplemental General 2,331,628 96,195 1,040,139 0 1,195,294 XXXXXXXX Adult Education 0 0 0 0 xxxxxxxxxxxx 0 0 0 At Risk (4yr Old) 77,033 46,194 0 xxxxxxxxxxxx 46,224 0 15,385 Adult Supplemental Education 0 0 xxxxxxxxxxxx 0 0 0 At Risk (K-12) 302,964 190,517 0 xxxxxxxxxxxx 112,447 0 0 Bilingual Education 36,492 36,492 0 xxxxxxxxxxxx 0 0 0 Virtual Education 505,085 71,997 0 418,088 15,000 0 Capital Outlay 1,860,123 1,082,909 0 0 0 597,077 0 Driver Training 22,240 23,496 4,500 0 xxxxxxxxxxxx 0 6,250 12,006 Declining Enrollment 0 0 0 0 XXXXXXXX Extraordinary School Program 0 0 0 xxxxxxxxxxxx 0 0 0 Food Service 530,021 140,658 3,707 183,572 0 5,000 197,084 0 Professional Development 57,685 57,685 0 xxxxxxxxxxxx 0 0 0 Parent Education Program 0 0 0 0 xxxxxxxxxxxx 0 0 0 Summer School 0 0 0 xxxxxxxxxxxx 0 0 0 Special Education 2,178,294 1,158,267 0 0 xxxxxxxxxxxx 1,363,924 0 343,897 Vocational Education 352,350 291,915 11,772 0 xxxxxxxxxxxx 125,000 400 76,737 Special Liability Expense Fund 0 0 0 0 0 0 Special Reserve Fund 0 XXXXXXXX Gifts and Grants 0 0 0 0 Textbook & Student Materials Revolving 72,027 XXXXXXXX School Retirement 0 0 xxxxxxxxxxxx 0 0 Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX KPERS Special Retirement Contribution 597,598 0 597,598 XXXXXXXXX Contingency Reserve 921,686 XXXXXXXXX Activity Funds 0 XXXXXXXXX Tuition Reimbursement 0 0 0 0 0 Bond and Interest #1 873,650 814,486 279,568 0 0 41,535 261,939 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 106,281 0 xxxxxxxxxxx 106,281 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0 Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX SUBTOTAL 17,334,414 5,004,524 8,842,656 289,853 0 2,668,281 2,052,640 709,964 Less Transfers 2,668,281 TOTAL Budget Expenditures $14,666,133 Sources of Revenue - - State, Federal, Local State Revenues 8,386,074 8,616,572 8,842,656 Federal Revenues 280,912 292,472 289,853 Local Revenues* 2,943,715 2,479,931 2,052,640 Total Revenues 11,610,701 11,388,975 11,185,149 Revenues Per Pupil 12,671 11,121 10,339 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
Enrollment Information 2012-2013 2013-2014 % 2014-2015 % 2015-2016 % 2016-2017 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 861.7 857.2-1% 823.1-4% 836.1 2% 836.1 0% Number of Students - Free Meals 203 212 4% 208-2% 235 13% 235 0% Number of Students - Reduced Meals 114 121 6% 116-4% 114-2% 115 1% FTE Enrollment for Budget Authority 870.0 860.0 850.0 840.0 830.0 820.0 810.0 800.0 861.7 857.2 836.1 836.1 823.1 2012-2013 2013-2014 Low Income Students 250 200 203 212 208 235 235 150 100 114 121 116 114 115 Free Meals Reduced Meals 50 0 2012-2013 2013-2014 *FTE for state aid and budget authority purposes for the general fund. 8
Miscellaneous Information Mill Rates by Fund Actual Actual Budget General 20.000 20.000 20.000 Supplemental General 17.408 18.755 16.943 Adult Education 0.000 0.000 0.000 Capital Outlay 7.996 7.989 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 10.230 0.000 0.000 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 55.634 46.744 44.943 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 0.000 0.000 0.000 Rec Comm Employee Bnfts 0.000 0.000 0.000 TOTAL OTHER 0.000 0.000 0.000 Total USD Mill Rates 80.000 70.000 60.000 50.000 40.000 30.000 20.000 10.000 0.000 55.634 46.744 44.943 9
Other Information Actual Actual Budget Assessed Valuation $60,800,349 $67,976,092 $70,366,120 Bonded Indebtedness 2,785,000 1,845,000 865,000 10
AVERAGE SALARY 2014-15 Actual 2015-16 Actual 2016-17 Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) 10.5 905,090 86,199 10.2 869,888 85,283 10.6 888,511 83,822 Teachers (Full Time) 56.0 2,919,804 52,139 57.0 2,971,777 52,136 56.0 2,883,177 51,485 Other Certified (Licensed) Personnel 7.0 333,988 47,713 6.5 388,787 59,813 6.7 359,173 53,608 Classified Personnel 40.8 1,385,098 33,948 40.6 1,455,161 35,841 40.6 1,484,264 36,558 Substitutes/Temporary Help XXXXX 149,122 XXXXXXXXX XXXXX 126,811 XXXXXXXXX XXXXX 147,500 XXXXXXXXX Average Salary 90,000 80,000 70,000 60,000 50,000 40,000 30,000 20,000 10,000 0 83,822 Administrators (Certified/Non-Certified) Teachers (Full Time) 51,485 53,608 Other Certified (Licensed) Personnel 36,558 Classified Personnel 2014-2015 2015-2016 2016-2017 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/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