Budget at a Glance

Budget at a Glance 2017-18 USD 352 - Goodland 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

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 6,856,944 58% 7,426,163 60% 8% 7,909,750 56% 7% Student Support Services 209,722 2% 214,482 2% 2% 277,657 2% 29% Instructional Support Services 226,675 2% 252,397 2% 11% 307,424 2% 22% Administration & Support 1,033,099 9% 983,615 8% -5% 1,142,606 8% 16% Operations & Maintenance 1,186,418 10% 1,145,902 9% -3% 1,333,048 9% 16% Transportation 327,229 3% 365,529 3% 12% 644,655 5% 76% Food Services 478,770 4% 482,750 4% 1% 569,258 4% 18% Capital Improvements 362,070 3% 321,438 3% -11% 623,430 4% 94% Debt Services 1,189,161 10% 1,235,625 10% 4% 1,225,403 9% -1% Other Costs 18,543 0% 11,525 0% -38% 35,000 0% 204% Total Expenditures* 11,888,631 100% 12,439,426 100% 5% 14,068,231 100% 13% Amount per Pupil $13,183 $14,029 6% $15,719 12% Current Expenditures** 10,257,680 100% 10,482,020 100% 2% 11,620,398 100% 11% Amount per Pupil $11,375 $11,821 4% $12,984 10% Percent of Expenditures Instruction*** (Total Expenditures) 6,818,533 57% 7,017,026 56% -1% 7,589,750 54% -2% Instruction*** (Current Expenditures) 6,818,533 66% 7,017,026 67% 1% 7,589,750 65% -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 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 7,909,750 Summary of Total Expenditures by Function (All Funds) 277,657 307,424 1,142,606 1,333,048 644,655 569,258 623,430 1,225,403 35,000 2015-2016 2016-2017 2017-2018 2

Total Expenditures By Function (All Funds) Actual Actual Budget Instruction 6,856,944 7,426,163 7,909,750 Student Support 209,722 214,482 277,657 Instructional Support 226,675 252,397 307,424 Administration & Support 1,033,099 983,615 1,142,606 Operations & Maintenance 1,186,418 1,145,902 1,333,048 Transportation 327,229 365,529 644,655 Food Services 478,770 482,750 569,258 Capital Improvements 362,070 321,438 623,430 Debt Services 1,189,161 1,235,625 1,225,403 Other Costs 18,543 11,525 35,000 Total Expenditures* 11,888,631 12,439,426 14,068,231 16,000,000 14,000,000 Total Expenditures By Function (All Funds) 14,068,231 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 7,909,750 277,657 307,424 1,142,606 1,333,048 644,655 569,258 623,430 1,225,403 35,000 2015-2016 2016-2017 2017-2018 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. 3

Total Expenditures Amount Per Pupil By Function (All Funds) Actual Actual Budget Instruction 7,604 8,375 8,838 Student Support 233 242 310 Instructional Support 251 285 343 Administration & Support 1,146 1,109 1,277 Operations & Maintenance 1,316 1,292 1,489 Transportation 363 412 720 Food Services 531 544 636 Capital Improvements 401 363 697 Debt Services 1,319 1,394 1,369 Other Costs 21 13 39 Total Expenditures Per Pupil** 13,183 14,029 15,719 Enrollment (FTE)* 901.8 886.7 895.0 *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. 16,000 Amount Per Pupil By Function (All Funds) 15,719 14,000 12,000 10,000 8,000 6,000 4,000 2,000 8,838 310 343 1,277 1,489 720 636 697 1,369 39 2015-2016 2016-2017 2017-2018 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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Instruction Expenditures (1000) % % 2015-2016 2016-2017 inc/ 2017-2018 inc/ Actual Actual dec Budget dec General 3,198,582 3,283,565 3% 3,384,618 3% Federal Funds 289,504 294,754 2% 287,794-2% Supplemental General 373,113 451,864 21% 483,962 7% At Risk (4yr Old) 0 0 0% 77,114 0% At Risk (K-12) 594,553 576,041-3% 632,716 10% Bilingual Education 207,813 222,212 7% 241,572 9% Virtual Education 40,436 37,159-8% 42,580 15% Capital Outlay 38,411 409,137 965% 320,000-22% Driver Education 7,413 7,453 1% 7,560 1% 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 1,482,435 1,534,319 3% 1,609,452 5% Cost of Living 0 0 0% 0 0% Career and Postsecondary Ed. 205,097 209,733 2% 298,799 42% 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 346,583 336,668-3% 523,583 56% Contingency Reserve 0 0 0% Text Book & Student Material 0 0 0% Activity Fund 73,004 63,258-13% 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 6,856,944 7,426,163 8% 7,909,750 7% Enrollment (FTE)* 901.8 886.7-2% 895.0 1% Amount per Pupil 7,604 8,375 10% 8,838 6% 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 6,856,944 7,426,163 8% 7,909,750 7% 8,000,000 7,800,000 7,600,000 7,400,000 7,200,000 7,000,000 6,800,000 6,600,000 6,400,000 6,200,000 Instruction Expenditures 7,909,750 7,426,163 6,856,944 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 352 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 7,202,730 0 7,202,730 0 XXXXXXXXXX 0 0 XXXXXXXXXX Supplemental General 2,282,296 56,646 581,303 0 1,644,347 XXXXXXXX Adult Education 0 0 0 0 0 0 0 0 At Risk (4yr Old) 96,144 0 0 0 0 0 0 Adult Supplemental Education 0 0 0 0 0 0 At Risk (K-12) 802,085 85,884 0 0 716,201 0 0 Bilingual Education 241,572 2,786 0 0 239,320 0 534 Virtual Education 42,580 30,214 0 12,366 0 0 Capital Outlay 1,376,200 959,660 24,435 0 5,000 142,517 245,509 921 Driver Training 8,390 25,267 8,400 0 0 0 0 25,277 Declining Enrollment 0 0 0 0 XXXXXXXX Extraordinary School Program 0 0 0 0 0 0 0 Food Service 547,598 93,701 4,167 299,047 300 0 181,151 30,768 Professional Development 53,075 0 4,825 0 0 48,250 0 0 Parent Education Program 0 0 0 0 0 0 0 0 Summer School 0 0 0 0 0 0 0 Special Education 1,620,452 629,398 0 0 0 1,080,798 0 89,744 Career and Postsecondary Education 309,957 19,963 0 0 0 286,494 3,500 0 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 0 XXXXXXXX School Retirement 0 0 0 0 0 Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX KPERS Special Retirement Contribution 746,909 0 746,909 XXXXXXXXXX XXXXXXXXX Contingency Reserve 502,472 XXXXXXXXX Activity Funds 36,856 XXXXXXXXX Tuition Reimbursement 0 0 0 0 0 Bond and Interest #1 1,071,633 1,288,323 107,163 0 0 1,144,589 1,468,442 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 0 0 0 Coop Special Education 0 0 0 0 0 0 0 Federal Funds 288,700 2,893 xxxxxxxxxxx 285,807 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0 Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX SUBTOTAL 16,690,321 3,734,063 8,679,932 584,854 5,300 2,525,946 3,219,096 1,615,686 Less Transfers 2,525,946 TOTAL Budget Expenditures $14,164,375 Sources of Revenue - - State, Federal, Local State Revenues 8,706,383 8,279,468 8,679,932 Federal Revenues 603,989 606,945 584,854 Local Revenues* 3,690,426 3,718,175 3,224,396 Total Revenues 13,000,798 12,604,588 12,489,182 Revenues Per Pupil 14,416 14,215 13,954 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 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)* 1,032.3 1,041.5 1% 879.7-16% 879.4 0% 910.0 3% Number of Students - Free Meals 443 378-15% 350-7% 351 0% 360 3% Number of Students - Reduced Meals 104 131 26% 132 1% 140 6% 100-29% FTE Enrollment for Budget Authority 1050.0 1032.3 1041.5 1000.0 950.0 900.0 850.0 800.0 879.7 879.4 910.0 750.0 2013-2014 2014-2015 450 400 350 300 250 200 150 100 50 0 Low Income Students 443 378 350 351 360 131 132 140 104 100 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

Miscellaneous Information Mill Rates by Fund Actual Actual Budget General 20.000 20.000 20.000 Supplemental General 19.580 18.704 17.929 Adult Education 0.000 0.000 0.000 Capital Outlay 1.348 1.997 2.700 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 8.733 8.754 8.740 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 49.661 49.455 49.369 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 49.661 49.455 49.369 9

Other Information USD# 352 Actual Actual Budget Assessed Valuation $79,651,038 $82,881,197 $90,500,485 Bonded Indebtedness 15,940,000 15,970,000 15,095,000 10

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) 6.0 463,267 77,211 5.0 419,891 83,978 5.0 418,500 83,700 Teachers (Full Time) 66.0 3,360,242 50,913 67.0 3,178,861 47,446 66.0 3,136,348 47,520 Other Certified (Licensed) Personnel 4.0 200,166 50,042 3.0 154,371 51,457 3.0 164,042 54,681 Classified Personnel 102.0 1,905,930 18,686 104.0 1,809,260 17,397 98.0 1,811,719 18,487 Substitutes/Temporary Help XXXXX 68,727 XXXXXXXXX XXXXX 69,153 XXXXXXXXX XXXXX 85,200 XXXXXXXXX Average Salary 90,000 80,000 70,000 60,000 50,000 40,000 30,000 20,000 10,000 0 83,700 Administrators (Certified/Non-Certified) 47,520 Teachers (Full Time) 54,681 Other Certified (Licensed) Personnel 18,487 Classified Personnel 2015-2016 2016-2017 2017-2018 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