BUDGET AT A GLANCE 2016-17 USD 443 - Dodge City 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
USD# 443 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 41,410,533 51% 41,616,136 52% 0% 48,256,842 46% 16% Student Support Services 3,545,233 4% 3,701,005 5% 4% 4,179,846 4% 13% Instructional Support Services 2,244,874 3% 2,250,583 3% 0% 3,253,137 3% 45% Administration & Support 8,535,521 11% 8,845,784 11% 4% 9,840,049 9% 11% Operations & Maintenance 8,807,809 11% 8,761,137 11% -1% 11,172,531 11% 28% Transportation 2,185,664 3% 2,265,168 3% 4% 3,299,097 3% 46% Food Services 4,349,439 5% 4,480,975 6% 3% 5,754,453 5% 28% Capital Improvements 2,063,378 3% 1,095,443 1% -47% 8,680,441 8% 692% Debt Services 7,169,875 9% 7,265,761 9% 1% 9,554,012 9% 31% Other Costs 201,083 0% 178,678 0% -11% 744,052 1% 316% Total Expenditures* 80,513,409 100% 80,460,670 100% 0% 104,734,460 100% 30% Amount per Pupil $12,577 $12,329-2% $15,859 29% Current Expenditures** 70,240,074 100% 70,616,735 100% 1% 84,415,448 100% 20% Amount per Pupil $10,972 $10,821-1% $12,782 18% Percent of Expenditures Instruction*** (Total Expenditures) 41,216,101 51% 41,206,746 51% 0% 47,256,842 45% -6% Instruction*** (Current Expenditures) 41,216,101 59% 41,206,746 58% -1% 47,256,842 56% -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 50,000,000 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 0 48,256,842 Summary of Total Expenditures by Function (All Funds) 9,840,049 11,172,531 4,179,846 3,253,137 3,299,097 5,754,453 8,680,441 9,554,012 744,052 2014-2015 2015-2016 2016-2017 2
4,179,846 3,253,137 9,840,049 11,172,531 3,299,097 5,754,453 8,680,441 9,554,012 744,052 48,256,842 104,734,460 USD# 443 Total Expenditures By Function (All Funds) Actual Actual Budget Instruction 41,410,533 41,616,136 48,256,842 Student Support 3,545,233 3,701,005 4,179,846 Instructional Support 2,244,874 2,250,583 3,253,137 Administration & Support 8,535,521 8,845,784 9,840,049 Operations & Maintenance 8,807,809 8,761,137 11,172,531 Transportation 2,185,664 2,265,168 3,299,097 Food Services 4,349,439 4,480,975 5,754,453 Capital Improvements 2,063,378 1,095,443 8,680,441 Debt Services 7,169,875 7,265,761 9,554,012 Other Costs 201,083 178,678 744,052 Total Expenditures* 80,513,409 80,460,670 104,734,460 Total Expenditures By Function (All Funds) 120,000,000 100,000,000 80,000,000 60,000,000 40,000,000 2014-2015 2015-2016 2016-2017 20,000,000 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
633 493 500 1,490 1,692 871 113 1,314 1,447 7,307 15,859 USD# 443 Total Expenditures Amount Per Pupil By Function (All Funds) Actual Actual Budget Instruction 6,469 6,377 7,307 Student Support 554 567 633 Instructional Support 351 345 493 Administration & Support 1,333 1,355 1,490 Operations & Maintenance 1,376 1,343 1,692 Transportation 341 347 500 Food Services 679 687 871 Capital Improvements 322 168 1,314 Debt Services 1,120 1,113 1,447 Other Costs 31 27 113 Total Expenditures Per Pupil** 12,577 12,329 15,859 Enrollment (FTE)* 6,401.6 6,525.9 6,604.0 *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) 16,000 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
5
USD# 443 Instruction Expenditures (1000) % % 2014-2015 2015-2016 inc/ 2016-2017 inc/ Actual Actual dec Budget dec General 12,462,274 12,763,162 2% 15,669,961 23% Federal Funds 2,755,432 2,791,686 1% 2,829,500 1% Supplemental General 1,555,850 1,833,207 18% 1,981,176 8% At Risk (4yr Old) 219,963 211,092-4% 208,700-1% At Risk (K-12) 9,468,884 9,428,370 0% 9,401,545 0% Bilingual Education 3,286,174 3,224,093-2% 3,219,508 0% Virtual Education 0 0 0% 113,812 0% Capital Outlay 194,432 409,390 111% 1,000,000 144% Driver Education 0 0 0% 0 0% 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 240,488 178,673-26% 410,400 130% Special Education 6,840,556 7,032,574 3% 8,114,050 15% Cost of Living 0 0 0% 0 0% Vocational Education 1,095,745 1,164,930 6% 1,705,000 46% Gifts/Grants 49,179 42,731-13% 294,000 588% 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 2,591,050 2,215,585-14% 3,309,190 49% Contingency Reserve 344,167 109,171-68% Text Book & Student Material 229,027 107,462-53% Activity Fund 77,312 104,010 35% 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 41,410,533 41,616,136 0% 48,256,842 16% Enrollment (FTE)* 6,401.6 6,525.9 2% 6,604.0 1% Amount per Pupil 6,469 6,377-1% 7,307 15% 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 41,410,533 41,616,136 0% 48,256,842 16% Instruction Expenditures 50,000,000 48,000,000 46,000,000 44,000,000 42,000,000 40,000,000 38,000,000 36,000,000 41,410,533 41,616,136 48,256,842 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 443 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 53,220,236 0 52,995,236 0 25,000 0 200,000 0 Supplemental General 16,008,101 578,914 11,527,434 0 3,901,753 XXXXXXXX Adult Education 0 0 0 0 xxxxxxxxxxxx 0 0 0 At Risk (4yr Old) 286,974 8,654 0 xxxxxxxxxxxx 286,974 0 8,654 Adult Supplemental Education 0 0 xxxxxxxxxxxx 0 0 0 At Risk (K-12) 10,409,645 12,206 0 xxxxxxxxxxxx 10,409,645 0 12,206 Bilingual Education 3,385,908 8,759 0 xxxxxxxxxxxx 3,385,908 0 8,759 Virtual Education 113,812 46,962 0 66,850 0 0 Capital Outlay 11,215,250 7,597,831 0 25,000 925,250 2,042,333 509,447 Driver Training 0 0 0 0 xxxxxxxxxxxx 0 0 0 Declining Enrollment 0 0 0 0 XXXXXXXX Extraordinary School Program 0 0 0 xxxxxxxxxxxx 0 0 0 Food Service 5,488,028 332,013 40,965 3,777,568 0 0 1,337,482 0 Professional Development 671,225 289,702 0 xxxxxxxxxxxx 300,000 100,000 18,477 Parent Education Program 65,513 3,457 39,705 0 xxxxxxxxxxxx 25,808 0 3,457 Summer School 460,000 409,411 0 xxxxxxxxxxxx 200,000 100,000 249,411 Special Education 8,710,000 1,809,385 0 0 xxxxxxxxxxxx 8,000,000 0 1,099,385 Vocational Education 2,000,000 816,653 0 0 xxxxxxxxxxxx 1,300,000 0 116,653 Special Liability Expense Fund 0 0 0 0 0 0 Special Reserve Fund 0 XXXXXXXX Gifts and Grants 3,200,000 2,235,097 1,000,000 35,097 Textbook & Student Materials Revolving 1,073,564 XXXXXXXX School Retirement 0 0 xxxxxxxxxxxx 0 0 Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX KPERS Special Retirement Contribution 5,536,540 0 5,536,540 XXXXXXXXX Contingency Reserve 6,670,096 XXXXXXXXX Activity Funds 4,147 XXXXXXXXX Tuition Reimbursement 0 0 0 0 0 Bond and Interest #1 9,103,762 5,329,726 5,914,195 0 0 2,662,239 4,802,398 Bond and Interest #2 0 0 0 0 0 0 0 No Fund Warrant 0 0 0 0 Special Assessment 30,441 30441 0 0 Temporary Note 0 0 xxxxxxxxxxxx 0 0 Coop Special Education 0 0 0 0 0 0 0 Federal Funds 5,466,000-864,686 xxxxxxxxxxx 6,510,000 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 179,314 Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX SUBTOTAL 135,371,435 26,392,332 70,517,535 10,287,568 50,000 30,436,975 11,343,807 7,043,258 Less Transfers 30,436,975 TOTAL Budget Expenditures $104,934,460 Sources of Revenue - - State, Federal, Local State Revenues 65,538,520 65,208,986 70,517,535 Federal Revenues 9,074,415 9,023,594 10,287,568 Local Revenues* 10,634,566 11,987,536 11,393,807 Total Revenues 85,247,501 86,220,116 92,198,910 Revenues Per Pupil 13,317 13,212 13,961 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# 443 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)* 6,154.3 6,194.4 1% 6,326.5 2% 6,412.6 1% 6,513.2 2% Number of Students - Free Meals 4,558 4,616 1% 4,817 4% 4,971 3% 4,971 0% Number of Students - Reduced Meals 809 813 0% 766-6% 720-6% 700-3% FTE Enrollment for Budget Authority 6600.0 6500.0 6400.0 6300.0 6200.0 6100.0 6000.0 5900.0 6513.2 6412.6 6326.5 6154.3 6194.4 2012-2013 2013-2014 5000 4558 4616 Low Income Students 4817 4971 4971 4000 3000 2000 Free Meals Reduced Meals 1000 809 813 766 720 700 0 2012-2013 2013-2014 *FTE for state aid and budget authority purposes for the general fund. 8
USD# 443 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General 20.000 20.000 20.000 Supplemental General 16.636 20.248 17.294 Adult Education 0.000 0.000 0.000 Capital Outlay 8.000 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 12.393 8.812 11.766 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 57.029 57.060 57.060 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 57.029 57.060 57.060 9
Other Information USD# 443 Actual Actual Budget Assessed Valuation $208,865,837 $220,921,733 $218,131,297 Bonded Indebtedness 26,520,000 20,055,000 98,300,000 10
USD# 443 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) 52.4 4,609,787 87,973 52.4 4,756,424 90,771 50.4 4,795,990 95,159 Teachers (Full Time) 415.0 22,105,874 53,267 417.0 22,008,430 52,778 400.0 21,745,525 54,364 Other Certified (Licensed) Personnel 40.0 1,993,843 49,846 39.2 1,985,054 50,639 33.5 2,125,464 63,447 Classified Personnel 475.5 13,325,934 28,025 452.6 13,684,031 30,234 460.6 15,516,250 33,687 Substitutes/Temporary Help XXXXX 892,809 XXXXXXXXX XXXXX 711,150 XXXXXXXXX XXXXX XXXXXXXXX 100,000 95,159 Average Salary 80,000 60,000 40,000 20,000 54,364 63,447 33,687 2014-2015 2015-2016 2016-2017 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