Budget at a Glance

Budget at a Glance 2017-18 USD 233 - Olathe 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 2017-18... 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# 233 Summary of Total Expenditures By Function (All Funds) % % % % % 2015-2016 of 2016-2017 of inc/ 2017-2018 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 186,241,563 53% 189,274,093 52% 2% 213,712,205 51% 13% Student Support Services 23,491,729 7% 24,208,127 7% 3% 28,836,220 7% 19% Instructional Support Services 10,950,407 3% 11,108,524 3% 1% 13,397,605 3% 21% Administration & Support 28,507,013 8% 29,958,602 8% 5% 33,461,450 8% 12% Operations & Maintenance 25,703,639 7% 27,436,612 8% 7% 36,665,640 9% 34% Transportation 12,175,619 3% 12,634,690 3% 4% 15,746,672 4% 25% Food Services 12,734,675 4% 12,931,164 4% 2% 13,801,021 3% 7% Capital Improvements 3,751,143 1% 2,743,505 1% -27% 5,931,500 1% 116% Debt Services 50,698,156 14% 52,979,033 15% 4% 54,802,410 13% 3% Other Costs 234,600 0% 297,044 0% 27% 534,002 0% 80% Total Expenditures* 354,488,544 100% 363,571,394 100% 3% 416,888,725 100% 15% Amount per Pupil $12,738 $13,054 2% $14,423 10% Current Expenditures** 290,625,069 100% 289,064,533 100% -1% 329,137,250 100% 14% Amount per Pupil $10,443 $10,379-1% $11,387 10% Percent of Expenditures Instruction*** (Total Expenditures) 182,253,947 51% 187,182,494 51% 0% 205,712,205 49% -2% Instruction*** (Current Expenditures) 182,253,947 63% 187,182,494 65% 2% 205,712,205 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, 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, 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 250,000,000 213,712,205 200,000,000 150,000,000 Summary of Total Expenditures by Function (All Funds) 100,000,000 50,000,000 0 28,836,220 13,397,605 33,461,45036,665,640 15,746,67213,801,0215,931,500 54,802,410 534,002 2015-2016 2016-2017 2017-2018 2

28,836,220 13,397,605 33,461,450 36,665,640 15,746,672 13,801,021 5,931,500 534,002 54,802,410 213,712,205 416,888,725 USD# 233 Total Expenditures By Function (All Funds) Actual Actual Budget Instruction 186,241,563 189,274,093 213,712,205 Student Support 23,491,729 24,208,127 28,836,220 Instructional Support 10,950,407 11,108,524 13,397,605 Administration & Support 28,507,013 29,958,602 33,461,450 Operations & Maintenance 25,703,639 27,436,612 36,665,640 Transportation 12,175,619 12,634,690 15,746,672 Food Services 12,734,675 12,931,164 13,801,021 Capital Improvements 3,751,143 2,743,505 5,931,500 Debt Services 50,698,156 52,979,033 54,802,410 Other Costs 234,600 297,044 534,002 Total Expenditures* 354,488,544 363,571,394 416,888,725 Total Expenditures By Function (All Funds) 450,000,000 400,000,000 350,000,000 300,000,000 250,000,000 200,000,000 150,000,000 100,000,000 50,000,000 0 2015-2016 2016-2017 2017-2018 *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, 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

998 464 1,158 1,268 545 477 205 18 1,896 7,394 14,423 USD# 233 Total Expenditures Amount Per Pupil By Function (All Funds) Actual Actual Budget Instruction 6,692 6,796 7,394 Student Support 844 869 998 Instructional Support 393 399 464 Administration & Support 1,024 1,076 1,158 Operations & Maintenance 924 985 1,268 Transportation 438 454 545 Food Services 458 464 477 Capital Improvements 135 99 205 Debt Services 1,822 1,902 1,896 Other Costs 8 11 18 Total Expenditures Per Pupil** 12,738 13,054 14,423 Enrollment (FTE)* 27,829.1 27,850.7 28,904.8 *FTE is the audited enrollment 9/20 and 2/20 (if applicable) and estimated for the budget year, which includes 4yr old at-risk and virtual enrollment. Enrollment does not include non-funded preschool. Beginning 2017-18, full-day Kindergarten is 1.0 FTE. Amount Per Pupil By Function (All Funds) 16,000 14,000 12,000 10,000 8,000 6,000 4,000 2015-2016 2016-2017 2017-2018 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, 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, 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# 233 Instruction Expenditures (1000) % % 2015-2016 2016-2017 inc/ 2017-2018 inc/ Actual Actual dec Budget dec General 94,004,669 97,882,765 4% 93,867,142-4% Federal Funds 3,738,001 4,051,462 8% 6,080,813 50% Supplemental General 26,943,234 26,115,987-3% 24,637,283-6% At Risk (4yr Old) 218,102 206,069-6% 832,801 304% At Risk (K-12) 4,286,091 4,257,983-1% 15,261,111 258% Bilingual Education 3,606,971 3,618,768 0% 4,319,492 19% Virtual Education 56,420 85,509 52% 142,750 67% Capital Outlay 3,987,616 2,091,599-48% 8,000,000 282% Driver Education 108,934 113,594 4% 227,000 100% 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 57,535 48,174-16% 150,600 213% Special Education 30,280,061 31,227,972 3% 36,499,248 17% Cost of Living 0 0 0% 0 0% Career and Postsecondary Ed. 4,140,623 4,712,630 14% 5,161,569 10% Gifts/Grants 654,094 785,549 20% 1,707,373 117% 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 10,933,595 10,684,820-2% 16,825,023 57% Contingency Reserve 0 0 0% Text Book & Student Material 1,732,453 1,929,911 11% Activity Fund 1,493,164 1,461,301-2% 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 186,241,563 189,274,093 2% 213,712,205 13% Enrollment (FTE)* 27,829.1 27,850.7 0% 28,904.8 4% Amount per Pupil 6,692 6,796 2% 7,394 9% 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 186,241,563 189,274,093 2% 213,712,205 13% 215,000,000 210,000,000 205,000,000 200,000,000 195,000,000 190,000,000 185,000,000 180,000,000 175,000,000 170,000,000 Instruction Expenditures 213,712,205 186,241,563 189,274,093 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. *FTE is the audited enrollment for 9/20 and 2/20 (if applicable) and estimated for the budget year, which includes 4yr old at-risk and virtual enrollment. Enrollment does not include non-funded preschool. Beginning 2017-18, full-day Kindergarten is 1.0 FTE. This information is used for calculating Amount Per Pupil for Sumexpen.xlsx and Budget At A Glance (BAG). 6

USD 233 Sources of Revenue and Proposed Budget for 2017-18 2017-18 Estimated Sources of Revenue--2017-18 Estimated Amount July 1, 2017 State Federal Local July 1, 2018 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 191,898,216 0 191,885,216 0 XXXXXXXXXX 0 13,000 XXXXXXXXXX Supplemental General 69,817,416 1,728,195 24,648,037 0 43,441,184 XXXXXXXX Adult Education 0 0 0 0 0 0 0 0 At Risk (4yr Old) 852,201 50,000 134,201 0 54,090 500,000 50,000 Adult Supplemental Education 0 0 0 0 0 0 At Risk (K-12) 15,749,011 50,000 0 0 12,819,200 3,056,000 176,189 Bilingual Education 4,368,900 50,000 0 0 3,868,900 500,000 50,000 Virtual Education 142,750 35,740 0 48,510 108,500 50,000 Capital Outlay 32,949,065 10,628,074 4,925,422 0 380,000 0 19,430,753 2,415,184 Driver Training 289,800 148,730 51,100 0 0 0 215,000 125,030 Declining Enrollment 0 0 0 0 XXXXXXXX Extraordinary School Program 0 0 0 0 0 0 0 Food Service 14,138,500 2,835,104 102,400 5,397,928 20,000 250,000 8,916,545 3,383,477 Professional Development 761,300 89,367 21,281 0 0 0 750,000 99,348 Parent Education Program 2,745,181 409,265 1,058,961 174,776 0 262,566 1,162,374 322,761 Summer School 155,000 324,506 0 0 0 165,000 334,506 Special Education 59,545,851 6,498,863 21,000 6,903,349 2,000,000 50,094,775 372,000 6,344,136 Career and Postsecondary Education 5,430,319 50,000 164 139,909 0 4,590,046 700,200 50,000 Special Liability Expense Fund 665,000 520,425 0 0 374,428 229,853 Special Reserve Fund 15,760,199 XXXXXXXX Gifts and Grants 1,841,437 659,294 1,886,718 704,575 Textbook & Student Materials Revolving 1,956,206 XXXXXXXX School Retirement 0 0 0 0 0 Extraordinary Growth Facilities 14,508,006 222,186 14,508,006 14,285,820 XXXXXXXXX KPERS Special Retirement Contribution 24,485,866 0 24,485,866 XXXXXXXXXX XXXXXXXXX Contingency Reserve 9,735,051 XXXXXXXXX Activity Funds 1,000,499 XXXXXXXXX Tuition Reimbursement 0 0 0 0 0 Bond and Interest #1 54,802,410 63,227,345 11,907,795 2,894,103 0 37,369,629 60,596,462 Bond and Interest #2 0 0 204,369 0 0 0 0 No Fund Warrant 0 0 0 0 Special Assessment 1,420,500 1689108 365,785 634,393 Temporary Note 0 0 0 0 0 Coop Special Education 0 0 0 0 0 0 0 Federal Funds 6,981,999-304,572 xxxxxxxxxxx 7,286,571 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0 Cost of Living 7,619,704 467,059 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 7,619,704 7,152,645 XXXXXXXXX SUBTOTAL 511,168,432 117,830,644 259,311,611 22,930,837 2,400,000 94,115,797 140,765,581 75,565,914 Less Transfers 94,115,797 TOTAL Budget Expenditures $417,052,635 Sources of Revenue - - State, Federal, Local State Revenues 257,328,018 232,129,427 259,311,611 Federal Revenues 19,559,043 21,089,830 22,930,837 Local Revenues* 141,019,513 174,268,682 143,165,581 Total Revenues 417,906,574 427,487,939 425,408,029 Revenues Per Pupil 15,017 15,349 14,718 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# 233 Enrollment Information 2013-2014 2014-2015 % 2015-2016 % 2016-2017 % 2017-2018 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 27,413.1 27,601.4 1% 26,608.1-4% 26,701.2 0% 28,904.8 8% Number of Students - Free Meals 6,214 6,135-1% 6,107 0% 5,964-2% 6,215 4% Number of Students - Reduced Meals 1,895 2,041 8% 2,086 2% 2,123 2% 2,150 1% FTE Enrollment for Budget Authority 29000.0 28500.0 28000.0 27500.0 27000.0 26500.0 26000.0 25500.0 25000.0 28904.8 27413.1 27601.4 26608.1 26701.2 2013-2014 2014-2015 Low Income Students 7000 6000 5000 6214 6135 6107 5964 6215 4000 3000 2000 1000 0 1895 2041 2086 2123 2150 2013-2014 2014-2015 Free Meals Reduced Meals *FTE is based on actual enrollment for 9/20 and 2/20, including 4yr old at-risk. Beginning 2017-18 school year, full-day kindergarten is funded as 1.0 FTE. Virtual enrollment is excluded. 8

USD# 233 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General 20.000 20.000 20.000 Supplemental General 17.488 15.331 18.637 Adult Education 0.000 0.000 0.000 Capital Outlay 4.890 8.000 8.000 Declining Enrollment 0.000 0.000 0.000 Cost of Living 3.928 3.258 2.828 Special Liability 0.202 0.150 0.150 School Retirement 0.000 0.000 0.000 Extraordinary Growth Facilities 4.246 4.115 6.043 Bond and Interest #1 16.471 16.380 14.991 Bond and Interest #2 0.000 0.000 0.000 No Fund Warrant 0.000 0.000 0.000 Special Assessment 0.539 0.540 0.101 Temporary Note 0.000 0.000 0.000 TOTAL USD 67.764 67.774 70.750 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 67.764 67.774 70.750 9

Other Information USD# 233 Actual Actual Budget Assessed Valuation $1,937,801,228 $2,084,027,920 $2,280,288,037 Bonded Indebtedness 459,503,395 562,595,454 523,901,157 10

USD# 233 AVERAGE SALARY 2015-16 Actual 2016-17 Actual 2017-18 Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) 138.4 14,758,567 106,637 146.6 15,427,799 105,237 148.4 15,890,633 107,080 Teachers (Full Time) 1,967.9 123,541,680 62,778 1,996.4 125,909,488 63,068 2,003.5 129,686,773 64,730 Other Certified (Licensed) Personnel 296.7 21,005,435 70,797 305.3 21,703,907 71,090 310.5 22,355,024 71,997 Classified Personnel 1,652.0 47,394,920 28,689 1,662.4 48,502,552 29,176 1,670.5 49,957,629 29,906 Substitutes/Temporary Help XXXXX 7,043,177 XXXXXXXXX XXXXX 7,670,212 XXXXXXXXX XXXXX 7,675,000 XXXXXXXXX Average Salary 120,000 107,080 100,000 80,000 60,000 40,000 20,000 64,730 71,997 29,906 2015-2016 2016-2017 2017-2018 0 Administrators (Certified/Non-Certified) Teachers (Full Time) Other Certified (Licensed) Personnel Classified Personnel 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