USD 249 - Frontenac
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 4,711,692 65% 4,953,637 62% 5% 5,632,880 62% 14% Student & Instructional Support 423,889 6% 452,104 6% 7% 553,481 6% 22% General Administration 263,570 4% 289,378 4% 10% 277,167 3% -4% School Administration (Building) 354,204 5% 368,332 5% 4% 379,021 4% 3% Operations & Maintenance 495,801 7% 626,394 8% 26% 717,560 8% 15% Capital Improvements 45,849 1% 284,028 4% 519% 325,000 4% 14% Debt Services 264,586 4% 333,318 4% 26% 341,599 4% 2% Other Costs 637,621 9% 708,284 9% 11% 849,622 9% 20% Total Expenditures 7,197,212 100% 8,015,475 100% 11% 9,076,330 100% 13% Amount per Pupil $9,458 $10,396 10% $11,547 11% 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 6,000,000 Summary of Total Expenditures By Function (All Funds) 5,000,000 4,000,000 3,000,000 2006-2007 2007-2008 2008-2009 2,000,000 1,000,000 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 2,901,226 64% 2,928,310 62% 1% 3,130,235 63% 7% Student & Instructional Support 325,455 7% 334,999 7% 3% 366,993 7% 10% General Administration 255,272 6% 280,140 6% 10% 267,167 5% -5% School Administration (Building) 334,494 7% 346,242 7% 4% 354,021 7% 2% Operations & Maintenance 468,919 10% 599,036 13% 28% 593,060 12% -1% Capital Improvements 0 0% 0 0% 0% 0 0% 0% Other Costs 233,246 5% 254,480 5% 9% 256,899 5% 1% Total Expenditures 4,518,612 100% 4,743,207 100% 5% 4,968,375 100% 5% Amount per Pupil $5,938 $6,152 4% $6,321 3% Summary of General and Supplemental General Fund Expenditures by Function 3,500,000 3,000,000 2,500,000 2006-2007 2007-2008 2008-2009 2,000,000 1,500,000 1,000,000 500,000 0 Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Other Costs 2
USD# 249 Instruction Expenditures (1000) % % 2006-2007 2007-2008 inc/ 2008-2009 inc/ Actual Actual dec Budget dec General 2,239,096 2,017,278-10% 1,971,160-2% Federal Funds 71,990 77,718 8% 106,564 37% Supplemental General 662,130 911,032 38% 1,159,075 27% At Risk (4yr Old) 0 0 0% 0 0% At Risk (K-12) 343,595 489,781 43% 607,950 24% Bilingual Education 0 0 0% 0 0% Virtual Education 0 Capital Outlay 179,435 83,832-53% 100,000 19% Driver Education 8,058 6,239-23% 12,784 105% 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 628,844 781,383 24% 1,031,470 32% Cost of Living 0 0 0% 0 0% Vocational Education 317,533 326,354 3% 375,000 15% Gifts/Grants 63,758 39,087-39% 0-100% 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 163,814 195,894 20% 268,877 37% Contingency Reserve 0 0 0% Text Book & Student Material 33,439 25,039-25% 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 4,711,692 4,953,637 5% 5,632,880 14% Enrollment (FTE)* 761.0 771.0 1% 786.0 2% Amount per Pupil 6,191 6,425 4% 7,167 12% Adult Education 0 0 0% 0 0% Adult Supplemental Education 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 4,711,692 4,953,637 5% 5,632,880 14% 6,000,000 Instruction Expenditures 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 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 5,923,375 0 5,546,136 0 0 377,239 Supplemental General 1,200,000 30,222 838,440 331,338 Adult Education 0 0 0 0 0 0 0 At Risk (4yr Old) 45,000 0 0 0 45,000 0 Adult Supplemental Education 0 0 0 0 0 At Risk (K-12) 650,000 0 0 0 650,000 0 Bilingual Education 0 0 0 0 0 0 Virtual Education 0 0 0 0 0 Capital Outlay 525,000 564,447 0 0 0 50,000 0 Driver Training 19,784 11,004 3,780 0 5,000 0 Declining Enrollment 0 0 0 0 Extraordinary School Program 0 0 0 0 0 Food Service 489,723 56,086 4,855 156,393 0 85,000 187,389 Professional Development 66,659 16,159 5,500 0 0 45,000 0 Parent Education Program 0 0 0 0 0 0 0 Summer School 0 0 0 0 0 0 Special Education 1,113,970 213,970 0 0 0 900,000 0 Vocational Education 375,000 0 0 0 375,000 0 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 5,062 0 Textbook & Student Materials Revolving School Retirement 0 0 0 0 Extraordinary Growth Facilities 0 0 0 KPERS Special Retirement Contribution 374,656 0 374,656 Tuition Reimbursement 0 0 0 0 Bond and Interest #1 341,599 414,704 180,517 0 184,795 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 106,564 0 xxxxxxxxxxx 106,564 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx 0 SUBTOTAL 11,231,330 1,311,654 6,953,884 262,957 0 2,155,000 1,080,761 Less Transfers 2,155,000 TOTAL Budget Expenditures $9,076,330 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)* 736.0 740.0 1% 791.0 7% 782.5-1% 805.0 3% Number of Students - Free Meals 177 179 1% 178-1% 198 11% 200 1% Number of Students - Reduced Meals 102 78-24% 76-3% 90 18% 80-11% 900.0 Enrollment (FTE)* for Budget Authority 800.0 700.0 600.0 500.0 400.0 300.0 200.0 100.0 0.0 2004-2005 2005-2006 Low Income Students 250 200 150 100 Free Meals Reduced Meals 50 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 9.613 11.453 13.592 Adult Education 0.000 0.000 0.000 Capital Outlay 0.000 0.000 0.000 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 8.558 7.372 6.373 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 38.171 38.825 39.965 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 1.996 1.965 1.998 Recreation Commission Employee Benefit 0.000 0.000 0.000 TOTAL OTHER 1.996 1.965 1.998 Total USD Mill Rates 45.000 40.000 35.000 30.000 25.000 20.000 15.000 10.000 5.000 0.000 6
Other Information Actual Actual Budget Assessed Valuation $21,125,208 $22,294,210 $23,403,608 Bonded Indebtedness 5,900,000 5,900,000 6,571,935 Assessed Valuation $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 Bonded Indebtedness $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 7
USD# 249 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 5.0 360,048 72,010 5.0 375,248 75,050 5.0 394,048 78,810 Teachers (Full Time) 55.0 2,357,158 42,857 59.1 2,640,298 44,675 61.3 2,876,358 46,923 Other Certified (Licensed) Personnel 4.0 183,761 45,940 4.0 193,754 48,439 5.0 254,858 50,972 Classified Personnel 23.0 657,065 28,568 23.5 671,324 28,567 24.2 717,737 29,659 Substitutes/Temporary Help XXXXXXX 50,273 XXXXXXXXX XXXXXXX 68,063 XXXXXXXXX XXXXXXX 70,000 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