BUDGET AT A GLANCE 2015-16 USD 410 - Durham-Hillsboro-Lehigh 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 2015-16... 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# 410 Summary of Total Expenditures By Function (All Funds) % % % % % 2013-2014 of 2014-2015 of inc/ 2015-2016 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 4,517,872 56% 4,473,360 60% -1% 5,199,442 61% 16% Student Support Services 310,524 4% 297,068 4% -4% 292,359 3% -2% Instructional Support Services 253,911 3% 199,748 3% -21% 244,332 3% 22% Administration & Support 867,662 11% 739,618 10% -15% 749,761 9% 1% Operations & Maintenance 750,496 9% 662,469 9% -12% 708,885 8% 7% Transportation 437,847 5% 249,845 3% -43% 341,652 4% 37% Food Services 333,412 4% 321,168 4% -4% 338,118 4% 5% Capital Improvements 27,147 0% 130,794 2% 382% 71,250 1% -46% Debt Services 531,205 7% 427,980 6% -19% 545,096 6% 27% Other Costs 25,483 0% 4,648 0% -82% 4,300 0% -7% Total Expenditures* 8,055,559 100% 7,506,698 100% -7% 8,495,195 100% 13% Amount per Pupil $14,962 $13,756-8% $16,038 17% Current Expenditures** 7,290,716 100% 6,824,210 100% -6% 6,933,899 100% 2% Amount per Pupil $13,541 $12,505-8% $13,090 5% Percent of Expenditures Instruction*** (Total Expenditures) 4,463,756 55% 4,353,381 58% 3% 4,376,292 52% -6% Instruction*** (Current Expenditures) 4,463,756 61% 4,353,381 64% 3% 4,376,292 63% -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 6,000,000 5,199,442 5,000,000 4,000,000 3,000,000 Summary of Total Expenditures by Function (All Funds) 2,000,000 1,000,000 0 292,359 244,332 749,761 708,885 341,652 338,118 71,250 545,096 4,300 2013-2014 2014-2015 2015-2016 2
292,359 244,332 749,761 708,885 341,652 338,118 71,250 545,096 4,300 5,199,442 8,495,195 USD# 410 Total Expenditures By Function (All Funds) Actual Actual Budget Instruction 4,517,872 4,473,360 5,199,442 Student Support 310,524 297,068 292,359 Instructional Support 253,911 199,748 244,332 Administration & Support 867,662 739,618 749,761 Operations & Maintenance 750,496 662,469 708,885 Transportation 437,847 249,845 341,652 Food Services 333,412 321,168 338,118 Capital Improvements 27,147 130,794 71,250 Debt Services 531,205 427,980 545,096 Other Costs 25,483 4,648 4,300 Total Expenditures* 8,055,559 7,506,698 8,495,195 Total Expenditures By Function (All Funds) 9,000,000 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 2013-2014 2014-2015 2015-2016 *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
552 461 1,415 1,338 645 638 135 8 1,029 9,816 16,038 USD# 410 Total Expenditures Amount Per Pupil By Function (All Funds) Actual Actual Budget Instruction 8,391 8,197 9,816 Student Support 577 544 552 Instructional Support 472 366 461 Administration & Support 1,612 1,355 1,415 Operations & Maintenance 1,394 1,214 1,338 Transportation 813 458 645 Food Services 619 589 638 Capital Improvements 50 240 135 Debt Services 987 784 1,029 Other Costs 47 9 8 Total Expenditures Per Pupil** 14,962 13,756 16,038 Enrollment (FTE)* 538.4 545.7 529.7 *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) 18,000 16,000 14,000 12,000 10,000 8,000 6,000 4,000 2,000 0 2013-2014 2014-2015 2015-2016 *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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USD# 410 Instruction Expenditures (1000) % % 2013-2014 2014-2015 inc/ 2015-2016 inc/ Actual Actual dec Budget dec General 1,824,128 1,875,078 3% 1,793,779-4% Federal Funds 85,293 85,602 0% 81,898-4% Supplemental General 224,542 185,083-18% 212,529 15% At Risk (4yr Old) 54,683 60,607 11% 70,860 17% At Risk (K-12) 326,239 244,557-25% 256,873 5% Bilingual Education 13,830 11,247-19% 0-100% Virtual Education 26,099 26,579 2% 54,555 105% Capital Outlay 54,116 119,979 122% 823,150 586% Driver Education 10,232 10,923 7% 10,250-6% 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 1,078,394 1,066,101-1% 1,189,505 12% Cost of Living 0 0 0% 0 0% Vocational Education 480,130 449,122-6% 449,961 0% Gifts/Grants 34,383 63,961 86% 8,382-87% 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 227,907 207,608-9% 247,700 19% Contingency Reserve 0 0 0% Text Book & Student Material 0 0 0% Activity Fund 77,896 66,913-14% 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 4,517,872 4,473,360-1% 5,199,442 16% Enrollment (FTE)* 538.4 545.7 1% 529.7-3% Amount per Pupil 8,391 8,197-2% 9,816 20% 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 4,517,872 4,473,360-1% 5,199,442 16% Instruction Expenditures 5,199,442 5,200,000 5,000,000 4,800,000 4,600,000 4,400,000 4,200,000 4,000,000 4,517,872 4,473,360 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 410 Sources of Revenue and Proposed Budget for 2015-16 2015-16 Estimated Sources of Revenue--2015-16 Estimated Amount July 1, 2015 State Federal Local July 1, 2016 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 5,508,538 0 5,508,538 0 0 0 0 0 Supplemental General 1,564,426 0 649,819 914,607 XXXXXXXX Adult Education 0 0 0 0 xxxxxxxxxxxx 0 0 0 At Risk (4yr Old) 70,860 25,000 34,555 xxxxxxxxxxxx 29,555 6,750 25,000 Adult Supplemental Education 0 0 xxxxxxxxxxxx 0 0 0 At Risk (K-12) 256,873 125,000 0 xxxxxxxxxxxx 256,873 0 125,000 Bilingual Education 0 0 0 xxxxxxxxxxxx 0 0 0 Virtual Education 54,555 4,462 0 54,555 0 4,462 Capital Outlay 1,016,200 843,319 0 0 28,306 321,469 176,894 Driver Training 10,275 1,219 1,938 0 xxxxxxxxxxxx 0 7,487 369 Declining Enrollment 0 0 0 0 XXXXXXXX Extraordinary School Program 0 0 0 xxxxxxxxxxxx 0 0 0 Food Service 326,974 25,000 2,528 138,624 xxxxxxxxxxxx 72,014 113,808 25,000 Professional Development 29,205 20,000 0 xxxxxxxxxxxx 29,205 0 20,000 Parent Education Program 126,000 69,114 75,345 0 xxxxxxxxxxxx 9,126 27,124 54,709 Summer School 0 0 0 xxxxxxxxxxxx 0 0 0 Special Education 1,213,000 278,195 0 0 xxxxxxxxxxxx 1,203,400 0 268,595 Vocational Education 449,961 175,000 0 0 xxxxxxxxxxxx 449,961 0 175,000 Special Liability Expense Fund 0 0 0 0 0 0 Special Reserve Fund 0 XXXXXXXX Gifts and Grants 24,148 24,148 0 0 Textbook & Student Materials Revolving 0 XXXXXXXX School Retirement 0 0 xxxxxxxxxxxx 0 0 Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX KPERS Special Retirement Contribution 390,355 0 390,355 XXXXXXXXX Contingency Reserve 0 XXXXXXXXX Activity Funds 63,952 XXXXXXXXX Tuition Reimbursement 0 0 0 0 0 Bond and Interest #1 545,096 560,214 151,156 0 0 412,595 578,869 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 81,898-356 xxxxxxxxxxx 82,254 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0 Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX SUBTOTAL 11,668,364 2,214,267 5,739,505 255,433 0 3,173,169 1,803,840 1,453,898 Less Transfers 3,173,169 TOTAL Budget Expenditures $8,495,195 Sources of Revenue - - State, Federal, Local State Revenues 5,026,544 5,514,379 5,739,505 Federal Revenues 268,782 255,640 255,433 Local Revenues* 2,547,963 2,039,314 1,803,840 Total Revenues 7,843,289 7,809,333 7,798,778 Revenues Per Pupil 14,568 14,311 14,723 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# 410 Enrollment Information 2011-2012 2012-2013 % 2013-2014 % 2014-2015 % 2015-2016 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 556.9 577.4 4% 528.1-9% 534.3 1% 513.0-4% Number of Students - Free Meals 174 192 10% 156-19% 152-3% 143-6% Number of Students - Reduced Meals 65 63-3% 54-14% 60 11% 56-7% FTE Enrollment for Budget Authority 580.0 560.0 556.9 577.4 540.0 528.1 534.3 520.0 513.0 500.0 480.0 2011-2012 2012-2013 Low Income Students 200 150 174 192 156 152 143 100 50 65 63 54 60 56 Free Meals Reduced Meals 0 2011-2012 2012-2013 *FTE for state aid and budget authority purposes for the general fund. 8
USD# 410 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General 20.000 20.000 20.000 Supplemental General 24.036 21.779 24.625 Adult Education 0.000 0.000 0.000 Capital Outlay 7.998 7.939 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 10.597 10.516 10.597 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 62.631 60.234 63.222 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 62.631 60.234 63.222 9
Other Information USD# 410 Actual Actual Budget Assessed Valuation $35,465,091 $35,654,713 $37,161,677 Bonded Indebtedness 7,250,000 7,035,000 6,915,000 10
USD# 410 AVERAGE SALARY 2013-14 Actual 2014-15 Actual 2015-16 Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) 10.2 701,028 68,728 9.2 628,939 68,363 9.2 611,344 66,450 Teachers (Full Time) 39.0 2,154,662 55,248 38.0 2,123,896 55,892 37.0 2,033,942 54,971 Other Certified (Licensed) Personnel 4.2 258,273 61,494 3.9 231,302 59,308 3.9 213,372 54,711 Classified Personnel 27.6 858,669 31,111 25.3 810,623 32,040 23.5 725,162 30,858 Substitutes/Temporary Help XXXXX 36,327 XXXXXXXXX XXXXX 45,972 XXXXXXXXX XXXXX 43,868 XXXXXXXXX 70,000 60,000 50,000 40,000 30,000 20,000 10,000 0 66,450 Administrators (Certified/Non-Certified) Teachers (Full Time) Average Salary 54,971 54,711 Other Certified (Licensed) Personnel 30,858 Classified Personnel 2013-2014 2014-2015 2015-2016 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/fiscalandadministrativeservices/schoolfinance/reportsandpublications.aspx Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card website below: http://svapp15586.ksde.org/rcard/ Attendance Rate Graduation Rate Dropout Rate School Violence Assessments Reading Mathematics Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 12