USD 506 - Labette County
Summary of Total Expenditures. 1 Summary of General and Supplemental General Fund Expenditures 2 Instruction Expenditures.3 Sources of Revenue and Proposed Budget for 2008-09 (previously Co99a)... 4 Enrollment and Low Income Students 5 Mill Rates by Fund..6 Assessed Valuation and Bonded Indebtedness...7 Average Salary 8 KSDE Website Information 9 i
Summary of Total Expenditures By Function (All Funds) % % % % % 2006-2007 of 2007-2008 of inc/ 2008-2009 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 9,151,705 58% 9,828,553 59% 7% 9,965,054 55% 1% Student & Instructional Sup 537,482 3% 579,697 3% 8% 582,168 3% 0% General Administration 318,351 2% 346,446 2% 9% 371,001 2% 7% School Administration (Build 785,591 5% 821,248 5% 5% 818,369 5% 0% Operations & Maintenance 2,562,600 16% 2,320,282 14% -9% 2,205,974 12% -5% Capital Improvements 182,052 1% 271,714 2% 49% 967,281 5% 256% Debt Services 316,805 2% 424,605 3% 34% 518,205 3% 22% Other Costs 1,971,590 12% 2,177,948 13% 10% 2,546,009 14% 17% Total Expenditures 15,826,176 100% 16,770,493 100% 6% 17,974,061 100% 7% Amount per Pupil $9,689 $10,571 9% $11,500 9% 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, Area Vocational Education, and Special Education Coop. Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this re Further definition of what goes into each category: Instruction - 1000 Operations & Maintenance - 2600 Student & Instructional Support - 2100 & 2200 Other Costs - 2500, 2900 and 3000 and all others not included elsewhere General Administration - 2300 Capital Improvements - 4000 School Administration (Building) - 2400 Debt Services - 5100 Transfers - 5200 Summary of Total Expenditures By Function (All Funds) 12,000,000 10,000,000 8,000,000 2006-2007 2007-2008 2008-2009 6,000,000 4,000,000 2,000,000 0 Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Other Costs 1
Summary of General and Supplemental General Fund Expenditures by Function % % % % % 2006-2007 of 2007-2008 of inc/ 2008-2009 of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 5,153,404 54% 5,525,689 55% 7% 4,933,490 52% -11% Student & Instructional Sup 369,507 4% 411,841 4% 11% 409,213 4% -1% General Administration 301,358 3% 327,027 3% 9% 349,704 4% 7% School Administration (Build 718,023 8% 729,075 7% 2% 762,400 8% 5% Operations & Maintenance 2,157,024 23% 1,973,706 20% -8% 2,005,000 21% 2% Capital Improvements 0 0% 0 0% 0% 0 0% 0% Other Costs 856,787 9% 1,039,585 10% 21% 1,058,690 11% 2% Total Expenditures 9,556,103 100% 10,006,923 100% 5% 9,518,497 100% -5% Amount per Pupil $5,850 $6,308 8% $6,090-3% 6,000,000 5,000,000 4,000,000 Summary of General and Supplemental General Fund Expenditures by Function 2006-2007 2007-2008 2008-2009 3,000,000 2,000,000 1,000,000 0 Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Other Costs 2
USD# 506 Instruction Expenditures (1000) % % 2006-2007 2007-2008 inc/ 2008-2009 inc/ Actual Actual dec Budget dec General 4,722,127 5,074,917 7% 4,501,056-11% Federal Funds 437,152 484,594 11% 524,418 8% Supplemental General 431,277 450,772 5% 432,434-4% At Risk (4yr Old) 43,847 24,779-43% 44,551 80% At Risk (K-12) 605,750 736,626 22% 922,000 25% Bilingual Education 0 0 0% 0 0% Virtual Education 0 Capital Outlay 143,563 54,396-62% 211,000 288% Driver Education 14,822 17,725 20% 52,393 196% Declining Enrollment 0 0 0% 0 0% Extraordinary School Progr 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 1,421,400 1,603,041 13% 1,754,955 9% Cost of Living 0 0 0% 0 0% Vocational Education 927,589 938,991 1% 985,982 5% Gifts/Grants 0 0 0% 0 0% Special Liability 0 0 0% 0 0% School Retirement 0 0 0% 0 0% Extraordinary Growth Facili 0 0 0% 0 0% Special Reserve 0 0 0% KPERS Spec. Ret. Contribu 335,868 379,432 13% 536,265 41% Contingency Reserve 0 0 0% Text Book & Student Mater 68,310 63,280-7% Bond & Interest #1 0 0 0% 0 0% Bond & 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 9,151,705 9,828,553 7% 9,965,054 1% Enrollment (FTE)* 1,633.5 1,586.5-3% 1,563.0-1% Amount per Pupil 5,603 6,195 11% 6,376 3% Adult Education 0 0 0% 0 0% Adult Supplemental Educat 0 0 0% 0 0% Area Vocational School 0 0 0% 0 0% Tuition Reimbursement 0 0 0% 0 0% Special Education Coop 0 0 0% 0 0% TOTAL 9,151,705 9,828,553 7% 9,965,054 1% 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 Instruction Expenditures 0 NOTE: Gifts/Grants include private grants and grants from federal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 3
2008-09 Estimated Sources of Revenue--2008-09 Amount July 1, 2008 State Federal Local Fund Budgeted Cash Balance Interest Transfers Other General 10,638,313 96 9,868,731 0 0 769,486 Supplemental General 3,191,494 159,733 2,146,599 885,162 Adult Education 0 0 0 0 0 0 0 At Risk (4yr Old) 44,551 221 0 0 44,330 0 Adult Supplemental Education 0 0 0 0 0 At Risk (K-12) 922,000 0 0 12,340 909,660 0 Bilingual Education 0 0 0 0 0 0 Virtual Education 0 0 0 0 0 Capital Outlay 1,458,281 745,615 202,550 0 75,000 0 435,116 Driver Training 84,846 62,346 13,500 0 0 9,000 Declining Enrollment 0 0 0 0 Extraordinary School Program 0 0 0 0 0 Food Service 898,500 64,600 9,314 393,318 261 132,506 348,501 Professional Development 45,003 3 5,000 0 0 40,000 0 Parent Education Program 34,000 0 15,945 0 0 13,000 5,055 Summer School 0 0 0 0 0 0 Special Education 2,034,155 171,392 0 0 1,000 2,051,763 0 Vocational Education 1,106,057 0 0 0 1,006,057 100,000 Area Vocational School 0 0 0 0 0 0 0 Special Liability Expense Fund 0 0 0 0 Special Reserve Fund Gifts and Grants 0 0 0 Textbook & Student Materials Revolving School Retirement 0 0 0 0 Extraordinary Growth Facilities 0 0 0 KPERS Special Retirement Contri 753,807 0 753,807 Tuition Reimbursement 0 0 0 0 Bond and Interest #1 518,205 283,716 264,285 0 254,899 Bond and Interest #2 0 0 0 0 0 No Fund Warrant 0 0 0 Special Assessment 0 0 Temporary Note 0 0 0 0 Coop Special Education 0 0 0 0 0 0 0 Federal Funds 556,159 68 xxxxxxxxxxx 556,091 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx 0 SUBTOTAL 22,285,371 1,487,790 13,279,731 949,409 88,601 4,197,316 2,807,219 Less Transfers 4,197,316 TOTAL Budget Expenditures $18,088,055 4
Other Information 2004-2005 2005-2006 % 2006-2007 % 2007-2008 % 2008-2009 % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 1,630.2 1,627.7 0% 1,590.5-2% 1,526.5-4% 1,500.0-2% Number of Students - Free Meals 475 469-1% 494 5% 445-10% 450 1% Number of Students - Reduced Meals 265 328 24% 307-6% 312 2% 315 1% 1800.0 Enrollment (FTE)* for Budget Authority 1600.0 1400.0 1200.0 1000.0 800.0 600.0 400.0 200.0 0.0 2004-2005 2005-2006 Low Income Students 600 500 400 300 200 Free Meals Reduced Meals 100 0 2004-2005 2005-2006 *FTE for state aid and budget authority purposes for the general fund. 5
Miscellaneous Information Mill Rates by Fund Actual Actual Budget General 20.000 20.000 20.000 Supplemental General 15.961 18.206 16.216 Adult Education 0.000 0.000 0.000 Capital Outlay 3.991 4.000 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 & Interest 1 5.394 4.930 4.602 Bond & 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 45.346 47.136 48.818 Historical Museum 0.000 0.000 0.000 Public Library Board 0.000 0.000 0.000 Public Library Board & Employee Benefits 0.000 0.000 0.000 Recreation Commission 0.000 0.000 0.000 Recreation Commission Employee Benefit 0.000 0.000 0.000 TOTAL OTHER 0.000 0.000 0.000 Total USD Mill Rates 60.000 50.000 40.000 30.000 20.000 10.000 0.000 6
Other Information Actual Actual Budget Assessed Valuation $47,403,784 $46,926,267 $49,644,443 Bonded Indebtedness 7,785,000 7,785,000 7,675,000 Assessed Valuation $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 $0 Bonded Indebtedness $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 7
USD# 506 AVERAGE SALARY 2006-07 Actual 2007-08 Actual 2008-09 Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified 11.7 839,317 71,736 11.7 864,081 73,853 10.7 814,520 76,123 Teachers (Full Time) 106.0 4,807,931 45,358 109.0 5,606,380 51,435 108.0 5,197,348 48,124 Other Certified (Licensed) Personnel 11.8 596,990 50,592 11.8 617,681 52,346 9.8 490,059 50,006 Classified Personnel 81.0 2,223,819 27,455 80.0 2,394,462 29,931 78.5 2,326,931 29,642 Substitutes/Temporary Help XXXXXXX 209,249 XXXXXXXXX XXXXXXX 209,972 XXXXXXXXX XXXXXXX 0 XXXXXXXXX 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. 8
KSDE Website Information Available K-12 Statistics (Building, District or State Totals) http://www.ksde.org/default.aspx?tabid=223 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 (listed on the right under Data Portal sections) http://www.ksde.org/default.aspx?tabid=229 Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 9