USD 453 - Leavenworth
Summary of Total Expenditures. 1 Summary of General and Supplemental General Fund Expenditures 2 Instruction Expenditures.3 Sources of Revenue and Proposed Budget for 2008-09 (previously Co99a)... 4 Enrollment and Low Income Students 5 Mill Rates by Fund..6 Assessed Valuation and Bonded Indebtedness...7 Average Salary 8 KSDE Website Information 9 i
Summary of Total Expenditures By Function (All Funds) % % % % % 2006-2007 of 2007-2008 of inc/ 2008-2009 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 31,993,156 59% 34,324,898 59% 7% 38,285,503 60% 12% Student & Instructional Support 5,904,033 11% 6,631,157 11% 12% 7,158,260 11% 8% General Administration 2,350,830 4% 2,562,532 4% 9% 2,646,738 4% 3% School Administration (Building) 2,494,733 5% 2,800,579 5% 12% 2,904,173 5% 4% Operations & Maintenance 5,084,573 9% 5,003,855 9% -2% 5,045,335 8% 1% Capital Improvements 318,913 1% 190,924 0% -40% 1,160,000 2% 508% Debt Services 1,716,182 3% 1,778,088 3% 4% 1,798,758 3% 1% Other Costs 4,075,108 8% 4,621,506 8% 13% 4,400,205 7% -5% Total Expenditures 53,937,528 100% 57,913,539 100% 7% 63,398,972 100% 9% Amount per Pupil $12,972 $13,875 7% $15,189 9% 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, Area Vocational Education, and Special Education Coop. 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 Operations & Maintenance - 2600 Student & Instructional Support - 2100 & 2200 Other Costs - 2500, 2900 and 3000 and all others not included elsewhere General Administration - 2300 Capital Improvements - 4000 School Administration (Building) - 2400 Debt Services - 5100 Transfers - 5200 45,000,000 40,000,000 Summary of Total Expenditures By Function (All Funds) 35,000,000 30,000,000 25,000,000 2006-2007 2007-2008 2008-2009 20,000,000 15,000,000 10,000,000 5,000,000 0 Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Other Costs 1
Summary of General and Supplemental General Fund Expenditures by Function % % % % % 2006-2007 of 2007-2008 of inc/ 2008-2009 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 12,558,527 57% 12,476,074 54% -1% 11,625,049 51% -7% Student & Instructional Support 1,527,984 7% 1,635,279 7% 7% 1,836,972 8% 12% General Administration 966,409 4% 1,006,192 4% 4% 1,021,484 5% 2% School Administration (Building) 2,140,370 10% 2,498,231 11% 17% 2,422,465 11% -3% Operations & Maintenance 4,160,318 19% 4,346,239 19% 4% 4,721,946 21% 9% Capital Improvements 0 0% 0 0% 0% 0 0% 0% Other Costs 752,044 3% 975,952 4% 30% 998,613 4% 2% Total Expenditures 22,105,652 100% 22,937,967 100% 4% 22,626,529 100% -1% Amount per Pupil $5,316 $5,495 3% $5,421-1% Summary of General and Supplemental General Fund Expenditures by Function 14,000,000 12,000,000 10,000,000 2006-2007 2007-2008 2008-2009 8,000,000 6,000,000 4,000,000 2,000,000 0 Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Other Costs 2
USD# 453 Instruction Expenditures (1000) % % 2006-2007 2007-2008 inc/ 2008-2009 inc/ Actual Actual dec Budget dec General 8,531,264 8,044,192-6% 6,832,950-15% Federal Funds 1,204,332 1,322,999 10% 1,372,000 4% Supplemental General 4,027,263 4,431,882 10% 4,792,099 8% At Risk (4yr Old) 305,670 267,106-13% 329,176 23% At Risk (K-12) 2,326,452 3,090,218 33% 3,748,390 21% Bilingual Education 0 0 0% 0 0% Virtual Education 711,250 Capital Outlay 435,062 403,382-7% 2,000,000 396% Driver Education 50,507 30,560-39% 32,261 6% 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 3,859,838 4,427,621 15% 4,838,706 9% Cost of Living 0 0 0% 0 0% Vocational Education 423,903 464,323 10% 504,123 9% Gifts/Grants 116,707 82,135-30% 182,370 122% 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 1,233,948 1,469,783 19% 2,020,369 37% Contingency Reserve 0 0 0% Text Book & Student Material 303,205 141,018-53% Bond & Interest #1 0 0 0% 0 0% Bond & 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 22,818,151 24,175,219 6% 27,363,694 13% Enrollment (FTE)* 4,158.0 4,174.0 0% 4,174.0 0% Amount per Pupil 5,488 5,792 6% 6,556 13% Adult Education 0 0 0% 0 0% Adult Supplemental Education 0 0 0% 0 0% Area Vocational School 0 0 0% 0 0% Tuition Reimbursement 0 0 0% 0 0% Special Education Coop 9,175,005 10,149,679 11% 10,921,809 8% TOTAL 31,993,156 34,324,898 7% 38,285,503 12% 45,000,000 40,000,000 35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 Instruction Expenditures 0 NOTE: Gifts/Grants include private grants and grants from federal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 3
2008-09 Estimated Sources of Revenue--2008-09 Amount July 1, 2008 State Federal Local Fund Budgeted Cash Balance Interest Transfers Other General 26,755,372 13,514 23,456,389 0 0 3,285,469 Supplemental General 7,504,882 323,629 3,570,823 3,610,430 Adult Education 0 0 0 0 0 0 0 At Risk (4yr Old) 329,176 0 0 0 319,176 10,000 Adult Supplemental Education 0 0 0 0 0 At Risk (K-12) 3,930,630 7,621 0 0 3,913,009 10,000 Bilingual Education 95,061 1 10,060 0 85,000 0 Virtual Education 852,023 0 0 852,023 0 Capital Outlay 3,000,000 4,048,724 386,770 0 0 0 1,281,352 Driver Training 37,411 113,298 24,840 0 0 37,000 Declining Enrollment 0 0 0 0 Extraordinary School Program 0 0 0 0 0 Food Service 2,096,372 81,837 24,075 1,084,259 20,000 0 898,875 Professional Development 78,100 290 7,810 0 0 70,000 0 Parent Education Program 292,266 1,266 137,000 0 0 55,000 99,000 Summer School 0 0 0 0 0 0 Special Education 5,938,706 622,550 0 0 0 5,859,517 0 Vocational Education 574,123 24,123 70,000 0 480,000 0 Area Vocational School 0 0 0 0 0 0 0 Special Liability Expense Fund 0 0 0 0 Special Reserve Fund Gifts and Grants 467,040 183,246 380,000 Textbook & Student Materials Revolving School Retirement 0 0 0 0 Extraordinary Growth Facilities 0 0 0 KPERS Special Retirement Contribution 2,861,020 0 2,861,020 Tuition Reimbursement 0 0 0 0 Bond and Interest #1 1,798,758 2,093,713 575,571 0 1,219,453 Bond and Interest #2 0 0 0 0 0 No Fund Warrant 0 0 0 Special Assessment 149483 142,104 Temporary Note 0 0 0 0 Coop Special Education 16588244 835,969 0 2,639,957 0 0 14,247,132 Federal Funds 1,673,513 55,571 xxxxxxxxxxx 1,617,942 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx 0 SUBTOTAL 74,872,697 8,554,835 31,044,298 5,422,218 20,000 11,633,725 25,220,815 Less Transfers 11,633,725 TOTAL Budget Expenditures $63,238,972 4
Other Information 2004-2005 2005-2006 % 2006-2007 % 2007-2008 % 2008-2009 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 3,871.6 3,830.2-1% 3,877.7 1% 3,882.0 0% 3,873.0 0% Number of Students - Free Meals 1,552 1,568 1% 1,573 0% 1,544-2% 1,549 0% Number of Students - Reduced Meals 440 346-21% 381 10% 410 8% 425 4% 4500.0 Enrollment (FTE)* for Budget Authority 4000.0 3500.0 3000.0 2500.0 2000.0 1500.0 1000.0 500.0 0.0 2004-2005 2005-2006 Low Income Students 1800 1600 1400 1200 1000 800 600 400 200 0 2004-2005 2005-2006 Free Meals Reduced Meals *FTE for state aid and budget authority purposes for the general fund. 5
Miscellaneous Information Mill Rates by Fund Actual Actual Budget General 20.000 20.000 20.000 Supplemental General 17.168 17.677 18.042 Adult Education 0.000 0.000 0.000 Capital Outlay 6.749 6.498 6.145 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 & Interest 1 6.089 5.976 5.893 Bond & Interest 2 0.000 0.000 0.000 No Fund Warrant 0.000 0.000 0.000 Special Assessment 0.755 0.619 0.690 Temporary Note 0.000 0.000 0.000 TOTAL USD 50.761 50.770 50.770 Historical Museum 0.000 0.000 0.000 Public Library Board 0.000 0.000 0.000 Public Library Board & Employee Benefits 0.000 0.000 0.000 Recreation Commission 0.000 0.000 0.000 Recreation Commission Employee Benefit 0.000 0.000 0.000 TOTAL OTHER 0.000 0.000 0.000 Total USD Mill Rates 60.000 50.000 40.000 30.000 20.000 10.000 0.000 6
Other Information Actual Actual Budget Assessed Valuation $189,967,521 $193,900,159 $196,689,152 Bonded Indebtedness 18,105,000 17,150,000 16,075,000 Assessed Valuation $250,000,000 $200,000,000 $150,000,000 $100,000,000 $50,000,000 $0 Bonded Indebtedness $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 7
USD# 453 AVERAGE SALARY 2006-07 Actual 2007-08 Actual 2008-09 Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) 33.0 2,428,292 73,585 38.0 2,829,543 74,462 35.0 2,762,667 78,933 Teachers (Full Time) 390.0 16,793,182 43,059 390.0 17,532,082 44,954 390.0 18,321,025 46,977 Other Certified (Licensed) Personnel 47.0 2,038,727 43,377 47.0 2,140,660 45,546 47.0 2,236,989 47,596 Classified Personnel 258.0 5,683,165 22,028 258.0 5,910,492 22,909 258.0 6,182,374 23,963 Substitutes/Temporary Help XXXXXXX XXXXXXXXXXX XXXXXXX XXXXXXXXXXX XXXXXXX XXXXXXXXXXX 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. 8
KSDE Website Information Available K-12 Statistics (Building, District or State Totals) http://www.ksde.org/default.aspx?tabid=223 Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications http://www.ksde.org/default.aspx?tabid=1870 Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card (listed on the right under Data Portal sections) http://www.ksde.org/default.aspx?tabid=229 Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 9