BUDGET AT A GLANCE 215-16 USD 45 - Lyons School Finance Kansas State Department of Education Landon State Office Building 9 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 215-16... 7 Enrollment and Low Income Students..8 Mill Rates by Fund....... 9 Assessed Valuation and Bonded Indebtedness. 1 Average Salary... 11 KSDE Website Information... 12 1
USD# 45 Summary of Total Expenditures By Function (All Funds) % % % % % 213-214 of 214-215 of inc/ 215-216 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 9,12, 63% 9,368,794 63% 3% 11,819,34 65% 26% Student Support Services 879,473 6% 963,21 6% 9% 1,162,551 6% 21% Instructional Support Services 369,75 3% 44,862 3% 1% 792,323 4% 96% Administration & Support 1,283,32 9% 1,253,145 8% -2% 1,311,288 7% 5% Operations & Maintenance 1,169,792 8% 1,57,484 7% -1% 1,188,766 7% 12% Transportation 227,421 2% 21,848 1% -7% 227,36 1% 8% Food Services 464,751 3% 499,929 3% 8% 76,649 4% 41% Capital Improvements 332,411 2% 119,551 1% -64% % -1% Debt Services 574,193 4% 1,27,93 7% 79% 1,17,319 6% -1% Other Costs % % % % % Total Expenditures* 14,42,148 1% 14,95,564 1% 3% 18,225,56 1% 22% Amount per Pupil $18,643 $18,775 1% $22,95 22% Current Expenditures** 13,228,45 1% 13,562,73 1% 3% 16,479,88 1% 22% Amount per Pupil $17,12 $17,83 % $2,711 21% Percent of Expenditures Instruction*** (Total Expenditures) 9,64,659 63% 9,21,88 62% -1% 11,645,964 64% 2% Instruction*** (Current Expenditures) 9,64,659 69% 9,21,88 68% -1% 11,645,964 71% 3% * 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 - 1 Transportation - 27 Student Support Services - 21 Food Service - 31 Instructional Support Services - 22 Other Costs - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 51 Transfers - 52 12,, 1,, 8,, 6,, 11,819,34 Summary of Total Expenditures by Function (All Funds) 4,, 2,, 1,162,551 792,323 1,311,288 1,188,766 227,36 76,649 1,17,319 213-214 214-215 215-216 2
1,162,551 792,323 1,311,288 1,188,766 227,36 76,649 1,17,319 11,819,34 18,225,56 USD# 45 Total Expenditures By Function (All Funds) 213-214 214-215 215-216 Actual Actual Budget Instruction 9,12, 9,368,794 11,819,34 Student Support 879,473 963,21 1,162,551 Instructional Support 369,75 44,862 792,323 Administration & Support 1,283,32 1,253,145 1,311,288 Operations & Maintenance 1,169,792 1,57,484 1,188,766 Transportation 227,421 21,848 227,36 Food Services 464,751 499,929 76,649 Capital Improvements 332,411 119,551 Debt Services 574,193 1,27,93 1,17,319 Other Costs Total Expenditures* 14,42,148 14,95,564 18,225,56 Total Expenditures By Function (All Funds) 2,, 18,, 16,, 14,, 12,, 1,, 8,, 6,, 4,, 2,, 213-214 214-215 215-216 *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
1,461 996 1,648 1,494 286 888 1,279 14,854 22,95 USD# 45 Total Expenditures Amount Per Pupil By Function (All Funds) 213-214 214-215 215-216 Actual Actual Budget Instruction 11,791 11,81 14,854 Student Support 1,137 1,213 1,461 Instructional Support 477 51 996 Administration & Support 1,659 1,578 1,648 Operations & Maintenance 1,512 1,332 1,494 Transportation 294 266 286 Food Services 61 63 888 Capital Improvements 43 151 Debt Services 742 1,295 1,279 Other Costs Total Expenditures Per Pupil** 18,643 18,775 22,95 Enrollment (FTE)* 773.5 793.9 795.7 *Enrollment (FTE) includes the current year enrollment on September 2, February 2, 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) 25, 2, 15, 1, 5, 213-214 214-215 215-216 *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# 45 Instruction Expenditures (1) % % 213-214 214-215 inc/ 215-216 inc/ Actual Actual dec Budget dec General 1,878,249 2,142,528 14% 2,81,563-3% Federal Funds 335,41 328,17-2% 328,17 % Supplemental General 62,839 47,182-32% 466,41 14% At Risk (4yr Old) 35,821 59,76 67% 75, 26% At Risk (K-12) 1,555,646 1,53,153-3% 1,986,532 32% Bilingual Education 27,437 234,427 13% 381,432 63% Virtual Education 4,423 64,213 59% 14,51 119% Capital Outlay 55,341 166,914 22% 173,34 4% Driver Education 1,47 7,187-28% 14,973 18% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 4,333 4,749 1% -1% Special Education 1,124,84 1,91,858-3% 1,59,388 38% Cost of Living % % Vocational Education 177,411 157,442-11% 323,85 16% Gifts/Grants 2,667 5,72 9% 72,5 1329% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 499,884 5,594 % 633,253 27% Contingency Reserve % Text Book & Student Material 5,4-1% Activity Fund 17,4 16,77 % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 6,642,743 6,779,749 2% 8,186,354 21% Enrollment (FTE)* 773.5 793.9 3% 795.7 % Amount per Pupil 8,588 8,54-1% 1,288 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 2,477,257 2,589,45 5% 3,632,95 4% TOTAL 9,12, 9,368,794 3% 11,819,34 26% 12,, 1,, 8,, 6,, 4,, 2,, Instruction Expenditures 9,12, 9,368,794 11,819,34 213-214 214-215 215-216 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 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 6
USD 45 Sources of Revenue and Proposed Budget for 215-16 215-16 Estimated Sources of Revenue--215-16 Estimated Amount July 1, 215 State Federal Local July 1, 216 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 8,62,441 8,62,441 Supplemental General 2,53,522 518,618 1,39,5 495,44 XXXXXXXX Adult Education xxxxxxxxxxxx At Risk (4yr Old) 75, 1, xxxxxxxxxxxx 65, Adult Supplemental Education xxxxxxxxxxxx At Risk (K-12) 1,986,532 5, xxxxxxxxxxxx 1,486,532 Bilingual Education 388,877 7, xxxxxxxxxxxx 318,877 Virtual Education 158,185 23,185 135, Capital Outlay 728,37 44,57 14, 88,618 185,632 Driver Training 17,848 14,998 2,85 xxxxxxxxxxxx Declining Enrollment XXXXXXXX Extraordinary School Program xxxxxxxxxxxx Food Service 687,459 157,159 4,87 393,711 xxxxxxxxxxxx 131,782 Professional Development 12,25 7,424 xxxxxxxxxxxx 85, 2, 55,174 Parent Education Program 1,2 6,424 xxxxxxxxxxxx 16,879 22,897 Summer School xxxxxxxxxxxx Special Education 1,59,388 313,887 xxxxxxxxxxxx 1,23,223 34,722 Vocational Education 339,83 169,83 xxxxxxxxxxxx 17, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 72,5 22,5 5, Textbook & Student Materials Revolving 11,112 XXXXXXXX School Retirement xxxxxxxxxxxx Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 959,474 959,474 XXXXXXXXX Contingency Reserve 626,753 XXXXXXXXX Activity Funds XXXXXXXXX Tuition Reimbursement Bond and Interest #1 1,17,319 78,43 437,361 436,146 564,591 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note xxxxxxxxxxxx Coop Special Education 4,675,46 71,79 575, 3,389,67 Federal Funds 328,17 xxxxxxxxxxx 328,17 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 23,82,69 4,457,716 9,17,883 1,296,728 14, 5,595,13 4,731,531 654,487 Less Transfers 5,595,13 TOTAL Budget Expenditures $18,225,56 Sources of Revenue - - State, Federal, Local 213-214 214-215 215-216 State Revenues 7,186,59 8,439,764 9,17,883 Federal Revenues 1,21,913 1,222,837 1,296,728 Local Revenues* 5,33,21 5,321,359 4,745,531 Total Revenues 13,718,713 14,983,96 15,15,142 Revenues Per Pupil 17,736 18,874 19,4 Effective July 1, 214 (214-15 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# 45 Enrollment Information 211-212 212-213 % 213-214 % 214-215 % 215-216 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 754.2 744.5-1% 727.5-2% 753.4 4% 775. 3% Number of Students - Free Meals 53 487-3% 475-2% 445-6% 49 1% Number of Students - Reduced Meals 15 89-15% 71-2% 76 7% 2 163% FTE Enrollment for Budget Authority 78. 77. 76. 75. 74. 73. 72. 71. 7. 775. 754.2 753.4 744.5 727.5 211-212 212-213 213-214 214-215 215-216 Low Income Students 6 5 53 487 475 445 49 4 3 2 1 15 89 71 76 2 Free Meals Reduced Meals 211-212 212-213 213-214 214-215 215-216 *FTE for state aid and budget authority purposes for the general fund. 8
USD# 45 Miscellaneous Information Mill Rates by Fund 213-214 214-215 215-216 Actual Actual Budget General 2. 2. 2. Supplemental General 22.38 16.952 15.92 Adult Education... Capital Outlay.251 3.633 5.8 Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest #1 14.22 13.187 13.941 Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD 56.653 53.772 55.643 Historical Museum... Public Library Board... Public Library Board & Employee Bnfts... Recreation Commission 6.9.1 7. Rec Comm Employee Bnfts 1.2.98 1. TOTAL OTHER 7.11.99 8. Total USD Mill Rates 8. 7. 6. 56.653 53.772 55.643 5. 4. 3. 2. 1.. 213-214 214-215 215-216 9
Other Information USD# 45 213-214 214-215 215-216 Actual Actual Budget Assessed Valuation $38,284,226 $4,443,888 $37,248,864 Bonded Indebtedness 2,995, 16,15, 15,57, 1
USD# 45 AVERAGE SALARY 213-14 Actual 214-15 Actual 215-16 Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) 9. 598,939 66,549 9. 64,73 67,189 9. 622,844 69,25 Teachers (Full Time) 85.4 3,897,175 45,634 86.8 4,127,111 47,547 86.8 4,25,924 48,974 Other Certified (Licensed) Personnel 11.2 58,459 51,827 11.3 544,336 48,171 11. 56,666 5,97 Classified Personnel 9.2 2,87,623 23,144 93.4 2,216,385 23,73 93.4 2,282,877 24,442 Substitutes/Temporary Help XXXXX 84,752 XXXXXXXXX XXXXX 8,978 XXXXXXXXX XXXXX 85,27 XXXXXXXXX 7, 6, 5, 4, 3, 2, 1, 69,25 Administrators (Certified/Non-Certified) Teachers (Full Time) Average Salary 48,974 5,97 Other Certified (Licensed) Personnel 24,442 Classified Personnel 213-214 214-215 215-216 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 9-1 month contract should be reported as 1.; FTE for Principals with a 1-12 month contract should be reported as 1.; FTE for Superintendents with a 12 month contract should be reported as 1.. **FTE of 1. for Non-Certified Administrators, Classified Personnel and Substitutes/Temporary should be based upon 2,8 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