USD 290 - Ottawa
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 13,325,728 54% 15,614,756 55% 17% 17,344,046 55% 11% Student & Instructional Support 1,658,262 7% 2,607,003 9% 57% 2,895,553 9% 11% General Administration 965,712 4% 1,104,231 4% 14% 1,221,743 4% 11% School Administration (Building) 1,207,746 5% 1,313,525 5% 9% 1,475,508 5% 12% Operations & Maintenance 2,365,920 10% 2,591,024 9% 10% 3,062,431 10% 18% Capital Improvements 1,405,619 6% 983,144 3% -30% 1,358,173 4% 38% Debt Services 2,085,586 9% 2,401,538 9% 15% 2,500,644 8% 4% Other Costs 1,438,993 6% 1,607,886 6% 12% 1,938,112 6% 21% Total Expenditures 24,453,566 100% 28,223,107 100% 15% 31,796,210 100% 13% Amount per Pupil $10,438 $11,858 14% $12,734 7% 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 reason also. 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 20,000,000 18,000,000 Summary of Total Expenditures By Function (All Funds) 16,000,000 14,000,000 12,000,000 10,000,000 2006-2007 2007-2008 2008-2009 8,000,000 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 7,695,863 59% 8,543,017 58% 11% 8,639,500 55% 1% Student & Instructional Support 1,309,405 10% 1,619,977 11% 24% 1,845,200 12% 14% General Administration 689,801 5% 857,967 6% 24% 946,181 6% 10% School Administration (Building) 1,060,893 8% 1,151,501 8% 9% 1,251,000 8% 9% Operations & Maintenance 1,985,539 15% 2,155,675 15% 9% 2,477,878 16% 15% Capital Improvements 0 0% 0 0% 0% 0 0% 0% Other Costs 376,469 3% 513,433 3% 36% 573,000 4% 12% Total Expenditures 13,117,970 100% 14,841,570 100% 13% 15,732,759 100% 6% Amount per Pupil $5,600 $6,236 11% $6,301 1% Summary of General and Supplemental General Fund Expenditures by Function 10,000,000 9,000,000 8,000,000 7,000,000 2006-2007 2007-2008 2008-2009 6,000,000 5,000,000 4,000,000 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# 290 Instruction Expenditures (1000) % % 2006-2007 2007-2008 inc/ 2008-2009 inc/ Actual Actual dec Budget dec General 7,425,897 8,321,591 12% 8,639,500 4% Federal Funds 484,916 459,524-5% 520,299 13% Supplemental General 269,966 221,426-18% 0-100% At Risk (4yr Old) 0 97,358 0% 102,324 5% At Risk (K-12) 982,136 1,084,630 10% 1,608,942 48% Bilingual Education 76,062 79,436 4% 93,502 18% Virtual Education 0 Capital Outlay 160,408 216,246 35% 703,253 225% Driver Education 24,406 25,900 6% 44,204 71% 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 51,236 71,412 39% 57,532-19% Special Education 2,810,791 3,086,203 10% 3,856,644 25% Cost of Living 0 0 0% 0 0% Vocational Education 463,025 498,412 8% 668,176 34% Gifts/Grants 0 0 0% 0 0% 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 530,014 668,216 26% 861,719 29% Contingency Reserve 0 356,962 0% Text Book & Student Material 29,200 337,420 1056% 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 13,308,057 15,524,736 17% 17,156,095 11% Enrollment (FTE)* 2,342.7 2,380.0 2% 2,497.0 5% Amount per Pupil 5,681 6,523 15% 6,871 5% Adult Education 17,671 90,020 409% 132,951 48% Adult Supplemental Education 0 0 0% 55,000 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 13,325,728 15,614,756 17% 17,344,046 11% Instruction Expenditures 20,000,000 18,000,000 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 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 16,466,822 0 14,406,149 0 0 2,060,673 Supplemental General 4,775,378 110,744 2,199,539 2,465,095 Adult Education 231,536 50,480 52,337 64,836 0 0 63,883 At Risk (4yr Old) 102,324 2,483 0 0 99,841 0 Adult Supplemental Education 57,000 4,028 0 0 55,972 At Risk (K-12) 2,014,665 294,665 0 0 1,720,000 0 Bilingual Education 93,502 10,502 0 0 83,000 0 Virtual Education 0 0 0 0 0 Capital Outlay 2,661,103 2,003,725 148,639 0 0 0 508,739 Driver Training 84,204 50,272 13,932 0 5,000 15,000 Declining Enrollment 0 0 0 0 Extraordinary School Program 0 0 0 0 0 Food Service 1,116,288 249,038 11,162 511,484 0 80,000 264,604 Professional Development 165,455 68,988 16,467 0 0 80,000 0 Parent Education Program 54,900 34,900 0 0 0 20,000 0 Summer School 57,532 57,532 0 0 0 0 Special Education 4,369,013 1,647,413 0 400,000 0 2,321,600 0 Vocational Education 754,776 141,926 0 0 600,000 12,850 Area Vocational School 0 0 0 0 0 0 0 Special Liability Expense Fund 0 0 0 0 Special Reserve Fund Gifts and Grants 34,939 0 34,939 Textbook & Student Materials Revolving School Retirement 0 0 0 0 Extraordinary Growth Facilities 0 0 0 KPERS Special Retirement Contribution 1,176,324 0 1,176,324 Tuition Reimbursement 0 0 0 0 Bond and Interest #1 2,500,644 3,451,517 774,735 0 1,637,444 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 589,246 27,580 xxxxxxxxxxx 561,666 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx 0 SUBTOTAL 37,305,651 8,205,793 18,799,284 1,537,986 0 5,009,441 7,119,199 Less Transfers 5,009,441 TOTAL Budget Expenditures $32,296,210 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)* 2,339.7 2,360.6 1% 2,342.7-1% 2,390.7 2% 2,417.0 1% Number of Students - Free Meals 680 715 5% 692-3% 822 19% 850 3% Number of Students - Reduced Meals 180 172-4% 204 19% 202-1% 235 16% 3000.0 Enrollment (FTE)* for Budget Authority 2500.0 2000.0 1500.0 1000.0 500.0 0.0 2004-2005 2005-2006 Low Income Students 900 800 700 600 500 400 300 200 100 0 2004-2005 2005-2006 Free Meals Reduced Meals *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 14.672 16.391 21.086 Adult Education 0.500 0.500 0.500 Capital Outlay 4.000 4.000 4.000 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 17.474 16.343 12.147 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 56.646 57.234 57.733 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 5.000 5.000 5.000 Recreation Commission Employee Benefit 0.193 0.201 0.200 TOTAL OTHER 5.193 5.201 5.200 Total USD Mill Rates 70.000 60.000 50.000 40.000 30.000 20.000 10.000 0.000 6
Other Information Actual Actual Budget Assessed Valuation $112,093,679 $122,408,848 $119,870,138 Bonded Indebtedness 35,775,000 35,115,000 34,110,000 Assessed Valuation $140,000,000 $120,000,000 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 $0 Bonded Indebtedness $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 7
USD# 290 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) 17.0 1,164,731 68,514 18.0 1,275,207 70,845 18.0 1,418,553 78,809 Teachers (Full Time) 170.0 8,074,919 47,500 186.0 8,935,812 48,042 195.0 9,618,542 49,326 Other Certified (Licensed) Personnel 21.6 1,137,548 52,664 20.0 1,155,239 57,762 20.0 1,124,117 56,206 Classified Personnel 161.0 2,984,492 18,537 172.0 3,249,187 18,891 176.0 3,409,187 19,370 Substitutes/Temporary Help XXXXXXX XXXXXXXXXXX XXXXXXX XXXXXXXXXXX XXXXXXX XXXXXXXXXXX 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