373 - Newton
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 2013-14... 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
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Total Expenditures By Function (All Funds) Actual Actual Budget Instruction 21,894,400 21,667,701 24,078,700 Student Support 1,368,010 1,552,481 1,573,920 Instructional Support 1,398,142 1,441,518 1,718,645 General Administration 493,071 445,197 523,581 School Administration (Building) 2,229,084 2,185,666 2,284,336 Operations & Maintenance 3,342,270 3,376,240 3,573,709 Transportation 759,565 782,054 889,479 Food Services 1,688,786 1,657,787 2,285,709 Capital Improvements 405,199 411,096 620,000 Debt Services 3,850,942 3,715,736 3,826,816 Other Costs 838,680 857,741 727,048 Total Expenditures* 45,722,607 45,761,672 50,530,556 Total Expenditures By Function (All Funds) 60,000,000 50,000,000 40,000,000 30,000,000 20,000,000 10,000,000 0 24,078,700 3,573,709 1,718,645 2,284,336 3,826,816 1,573,920 523,581 889,479 2,285,709 620,000 727,048 50,530,556 2011-2012 2012-2013 2013-2014 *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
Total Expenditures Amount Per Pupil By Function (All Funds) Actual Actual Budget Instruction 6,101 5,781 6,538 Student Support 381 414 427 Instructional Support 390 385 467 General Administration 137 119 142 School Administration (Building) 621 583 620 Operations & Maintenance 931 901 970 Transportation 212 209 242 Food Services 471 442 621 Capital Improvements 113 110 168 Debt Services 1,073 991 1,039 Other Costs 234 229 197 Total Expenditures* 12,741 12,209 13,720 Enrollment (FTE)* 3,588.7 3,748.3 3,683.1 14,000 Amount Per Pupil By Function (All Funds) 13,720 12,000 10,000 8,000 6,538 2011-2012 6,000 2012-2013 4,000 2013-2014 2,000 0 427 467 142 620 970 242 621 168 1,039 197 *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
Summary of General and Supplemental General Fund Expenditures by Function % % % % % 2011-2012 of 2012-2013 of inc/ 2013-2014 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 9,685,700 53% 9,736,721 53% 1% 10,599,293 55% 9% Student Support 988,051 5% 1,023,805 6% 4% 1,044,413 5% 2% Instructional Support 1,095,160 6% 1,092,815 6% 0% 1,116,536 6% 2% General Administration 437,255 2% 397,926 2% -9% 475,197 2% 19% School Administration (Building) 1,801,092 10% 1,783,525 10% -1% 1,893,922 10% 6% Operations & Maintenance 3,128,733 17% 3,186,082 17% 2% 3,249,405 17% 2% Transportation 432,526 2% 425,069 2% -2% 391,862 2% -8% Capital Improvements 0 0% 0 0% 0% 0 0% 0% Other Costs 686,776 4% 679,187 4% -1% 605,567 3% -11% Total Expenditures 18,255,293 100% 18,325,130 100% 0% 19,376,195 100% 6% Amount per Pupil $5,087 $4,889-4% $5,261 8% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 12,000,000 10,599,293 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 0 1,044,413 1,116,536 475,197 1,893,922 3,249,405 391,862 0 605,567 2011-2012 2012-2013 2013-2014 5
Instruction Expenditures (1000) % % 2011-2012 2012-2013 inc/ 2013-2014 inc/ Actual Actual dec Budget dec General 9,060,630 9,043,481 0% 9,298,183 3% Federal Funds 890,108 1,207,867 36% 1,198,673-1% Supplemental General 625,070 693,240 11% 1,301,110 88% At Risk (4yr Old) 116,886 136,642 17% 153,538 12% At Risk (K-12) 2,561,899 2,485,299-3% 3,075,678 24% Bilingual Education 497,056 465,011-6% 562,162 21% Virtual Education 186,732 242,466 30% 344,543 42% Capital Outlay 94,253 85,131-10% 841,122 888% Driver Education 24,046 24,092 0% 45,000 87% 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 10,607 11,167 5% 15,740 41% Special Education 4,083,299 3,877,259-5% 4,279,734 10% Cost of Living 0 0 0% 0 0% Vocational Education 1,060,695 1,068,378 1% 1,148,572 8% Gifts/Grants 153,514 161,385 5% 130,000-19% 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 1,636,362 1,464,766-10% 1,684,645 15% Contingency Reserve 0 0 0% Text Book & Student Material 237,445 55,911-76% Activity Fund 655,798 645,606-2% 0-100% 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 21,894,400 21,667,701-1% 24,078,700 11% Enrollment (FTE)* 3,588.7 3,748.3 4% 3,683.1-2% Amount per Pupil 6,101 5,781-5% 6,538 13% Adult Education 19,250 19,250 0% 31,759 65% Adult Supplemental Education 0 0 0% 0 0% Tuition Reimbursement 0 0 0% 0 0% Special Education Coop 5,693,959 5,828,757 2% 6,522,015 12% TOTAL 27,607,609 27,515,708 0% 30,632,474 11% 31,000,000 30,000,000 29,000,000 28,000,000 27,000,000 26,000,000 25,000,000 Instruction Expenditures 30,632,474 27,607,609 27,515,708 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 6
USD 373 Sources of Revenue and Proposed Budget for 2013-14 2013-14 Estimated Sources of Revenue--2013-14 Estimated Amount July 1, 2013 State Federal Local July 1, 2014 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 21,052,581 0 18,617,201 0 0 2,435,380 XXXXXXXX Supplemental General 7,170,135 418,560 3,403,720 3,347,855 XXXXXXXX Adult Education 31,759 31,759 0 0 0 0 0 0 At Risk (4yr Old) 215,279 50,000 0 0 165,279 0 0 Adult Supplemental Education 0 0 0 0 0 0 At Risk (K-12) 3,168,600 99,522 0 0 3,069,078 0 0 Bilingual Education 562,162 50,000 0 0 512,162 0 0 Virtual Education 362,691 0 0 362,691 0 0 Capital Outlay 1,671,122 1,604,653 0 0 0 366,469 300,000 Driver Training 88,648 71,973 16,675 0 0 0 0 0 Declining Enrollment 0 0 0 0 XXXXXXXX Extraordinary School Program 0 0 0 0 0 0 0 Food Service 2,240,795 518,865 15,366 990,592 0 0 715,972 0 Professional Development 224,800 164,816 0 0 59,984 0 0 Parent Education Program 138,765 39,567 60,120 0 0 26,182 12,896 0 Summer School 17,040 13,040 0 0 4,000 0 0 Special Education 4,457,175 859,273 0 70,000 0 3,522,902 5,000 0 Vocational Education 1,327,088 67,335 0 32,510 0 1,124,243 103,000 0 Special Liability Expense Fund 0 0 0 0 0 Special Reserve Fund 100,000 XXXXXXXX Gifts and Grants 130,000 127,865 75,000 72,865 Textbook & Student Materials Revolving 341,553 XXXXXXXX School Retirement 0 0 0 0 0 Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX KPERS Special Retirement Contribution 2,528,454 0 2,528,454 XXXXXXXXX Contingency Reserve 1,391,811 XXXXXXXXX Activity Funds 170,384 XXXXXXXXX Tuition Reimbursement 0 0 0 0 0 Bond and Interest #1 3,826,816 2,960,524 1,798,369 0 0 2,008,176 2,940,253 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 8,396,854 1,051,145 0 1,404,770 0 5,940,939 0 Federal Funds 1,761,809-3,685 xxxxxxxxxxx 1,765,494 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0 Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX SUBTOTAL 59,372,573 10,128,960 26,439,905 4,263,366 0 8,846,521 15,010,687 3,313,118 Less Transfers 8,846,521 TOTAL Budget Expenditures $50,526,052 Sources of Revenue - - State, Federal, Local State Revenues 25,704,001 25,172,150 26,439,905 Federal Revenues 3,475,564 4,293,001 4,263,366 Local Revenues 27,190,930 27,606,485 23,857,208 Total Revenues 56,370,495 57,071,636 54,560,479 Revenues Per Pupil 15,708 15,226 14,814 7
Enrollment Information 2009-2010 2010-2011 % 2011-2012 % 2012-2013 % 2013-2014 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 3,373.6 3,310.1-2% 3,389.7 2% 3,349.9-1% 3,436.1 3% Number of Students - Free Meals 1,452 1,513 4% 1,592 5% 1,577-1% 1,577 0% Number of Students - Reduced Meals 498 491-1% 529 8% 475-10% 500 5% FTE Enrollment for Budget Authority 3450.0 3436.1 3400.0 3350.0 3373.6 3310.1 3389.7 3349.9 3300.0 3250.0 3200.0 2009-2010 2010-2011 1600 1400 1200 1000 800 600 400 200 0 Low Income Students 1592 1577 1577 1513 1452 498 491 529 475 500 2009-2010 2010-2011 Free Meals Reduced Meals *FTE for state aid and budget authority purposes for the general fund. 8
Miscellaneous Information Mill Rates by Fund Actual Actual Budget General 20.000 20.000 20.000 Supplemental General 21.226 21.371 22.123 Adult Education 0.000 0.000 0.000 Capital Outlay 2.344 2.357 2.350 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 SUBTOTAL 13.503 13.601 12.749 Enrollment (FTE)* 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 57.073 57.329 57.222 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 6.662 6.757 6.301 Rec Comm Employee Bnfts 1.363 1.321 1.304 TOTAL OTHER 8.025 8.078 7.605 Total USD Mill Rates 80.000 70.000 60.000 50.000 40.000 30.000 20.000 10.000 0.000 57.073 57.329 57.222 9
Other Information USD# 373 Actual Actual Budget Assessed Valuation $147,669,272 $150,156,575 $150,865,429 Bonded Indebtedness 44,820,000 43,030,000 44,650,000 10
AVERAGE SALARY 2011-12 Actual 2012-13 Actual 2013-14 Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) 27.9 2,157,884 77,344 27.9 2,150,916 77,094 28.9 2,248,277 77,795 Teachers (Full Time) 280.9 14,097,377 50,186 284.9 14,259,660 50,051 278.8 13,945,366 50,019 Other Certified (Licensed) Personnel 36.4 2,347,438 64,490 36.4 2,356,370 64,735 36.4 2,421,146 66,515 Classified Personnel 229.3 6,483,608 28,276 242.8 6,794,103 27,982 241.3 6,808,571 28,216 Substitutes/Temporary Help XXXXX 359,740 XXXXXXXXX XXXXX 367,999 XXXXXXXXX XXXXX 504,000 XXXXXXXXX 80,000 70,000 60,000 50,000 40,000 30,000 20,000 10,000 0 77,795 Administrators (Certified/Non-Certified) 50,019 Teachers (Full Time) Average Salary 66,515 Other Certified (Licensed) Personnel 28,216 Classified Personnel 2011-2012 2012-2013 2013-2014 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) http://svapp15586.ksde.org/k12/k12.aspx Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications http://www.ksde.org/default.aspx?tabid=1870 Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card 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