249 - Frontenac
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 5,783,549 5,872,298 5,729,388 Student Support 293,342 299,316 324,064 Instructional Support 258,746 271,444 260,057 General Administration 262,496 265,003 238,330 School Administration (Building) 421,069 421,157 420,513 Operations & Maintenance 642,652 728,563 676,734 Transportation 201,331 231,146 248,292 Food Services 461,211 466,437 444,155 Capital Improvements 217,327 158,648 403,016 Debt Services 277,613 412,799 360,149 Other Costs 93,137 97,599 87,716 Total Expenditures* 8,912,473 9,224,410 9,192,414 Total Expenditures By Function (All Funds) 10,000,000 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 9,192,414 5,729,388 676,734 324,064 238,330 420,513 444,155 403,016360,149 248,292 260,057 87,716 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 6,671 6,635 6,438 Student Support 338 338 364 Instructional Support 298 307 292 General Administration 303 299 268 School Administration (Building) 486 476 472 Operations & Maintenance 741 823 760 Transportation 232 261 279 Food Services 532 527 499 Capital Improvements 251 179 453 Debt Services 320 466 405 Other Costs 107 110 99 Total Expenditures* 10,280 10,423 10,329 Enrollment (FTE)* 867.0 885.0 890.0 Amount Per Pupil By Function (All Funds) 12,000 10,000 10,329 8,000 6,000 4,000 2,000 0 6,438 364 292 268 472 760 279 499 453 405 99 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. 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 3,280,638 63% 3,309,295 62% 1% 3,186,277 63% -4% Student Support 218,308 4% 226,827 4% 4% 218,379 4% -4% Instructional Support 211,052 4% 230,134 4% 9% 195,073 4% -15% General Administration 245,991 5% 249,897 5% 2% 222,856 4% -11% School Administration (Building) 386,893 7% 390,178 7% 1% 387,450 8% -1% Operations & Maintenance 622,271 12% 709,719 13% 14% 603,063 12% -15% Transportation 151,590 3% 168,388 3% 11% 138,755 3% -18% Capital Improvements 0 0% 0 0% 0% 0 0% 0% Other Costs 87,044 2% 92,000 2% 6% 81,717 2% -11% Total Expenditures 5,203,787 100% 5,376,438 100% 3% 5,033,570 100% -6% Amount per Pupil $6,002 $6,075 1% $5,656-7% 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 3,500,000 3,186,277 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 218,379 195,073 222,856 387,450 603,063 138,755 0 81,717 2011-2012 2012-2013 2013-2014 5
Instruction Expenditures (1000) % % 2011-2012 2012-2013 inc/ 2013-2014 inc/ Actual Actual dec Budget dec General 1,742,127 1,773,141 2% 1,685,124-5% Federal Funds 132,282 156,968 19% 129,723-17% Supplemental General 1,538,511 1,536,154 0% 1,501,153-2% At Risk (4yr Old) 0 0 0% 0 0% At Risk (K-12) 600,043 593,480-1% 634,874 7% Bilingual Education 0 0 0% 0 0% Virtual Education 0 0 0% 0 0% Capital Outlay 0 0 0% 0 0% Driver Education 6,398 6,087-5% 6,499 7% 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 1,015,792 1,068,425 5% 1,144,751 7% Cost of Living 0 0 0% 0 0% Vocational Education 196,694 227,905 16% 230,000 1% Gifts/Grants 117,051 138,975 19% 41,358-70% 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 360,435 302,848-16% 355,906 18% Contingency Reserve 0 0 0% Text Book & Student Material 30,633 8,108-74% Activity Fund 43,583 60,207 38% 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 5,783,549 5,872,298 2% 5,729,388-2% Enrollment (FTE)* 867.0 885.0 2% 890.0 1% Amount per Pupil 6,671 6,635-1% 6,438-3% Adult Education 0 0 0% 0 0% Adult Supplemental Education 0 0 0% 0 0% Tuition Reimbursement 0 0 0% 0 0% Special Education Coop 0 0 0% 0 0% TOTAL 5,783,549 5,872,298 2% 5,729,388-2% Instruction Expenditures 5,900,000 5,872,298 5,850,000 5,800,000 5,750,000 5,700,000 5,783,549 5,729,388 5,650,000 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 249 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 5,865,232 0 5,467,244 0 0 397,988 XXXXXXXX Supplemental General 1,536,000 59,529 891,611 584,860 XXXXXXXX Adult Education 0 0 0 0 0 0 0 0 At Risk (4yr Old) 40,000 0 0 0 40,000 0 0 Adult Supplemental Education 0 0 0 0 0 0 At Risk (K-12) 652,753 2,753 0 0 650,000 0 0 Bilingual Education 0 0 0 0 0 0 0 Virtual Education 0 0 0 0 0 0 Capital Outlay 403,016 264,681 0 5,000 182,662 0 49,327 Driver Training 11,986 21,089 4,025 0 0 0 5,075 18,203 Declining Enrollment 0 0 0 0 XXXXXXXX Extraordinary School Program 0 0 0 0 0 0 0 Food Service 477,960 54,951 4,162 212,129 0 40,000 173,188 6,470 Professional Development 46,813 18,658 0 0 35,000 0 6,845 Parent Education Program 0 0 0 0 0 0 0 0 Summer School 0 0 0 0 0 0 0 Special Education 1,267,585 221,510 0 0 0 1,200,000 25,868 179,793 Vocational Education 230,000 0 0 0 0 220,000 10,000 0 Special Liability Expense Fund 0 0 0 0 0 Special Reserve Fund 0 XXXXXXXX Gifts and Grants 41,358 28,858 12,500 0 Textbook & Student Materials Revolving 85,888 XXXXXXXX School Retirement 0 0 0 0 0 Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX KPERS Special Retirement Contribution 497,501 0 497,501 XXXXXXXXX Contingency Reserve 250,000 XXXXXXXXX Activity Funds 15,704 XXXXXXXXX Tuition Reimbursement 0 0 0 0 0 Bond and Interest #1 360,149 531,840 174,079 0 0 153,441 499,211 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 0 0 0 0 0 0 0 Federal Funds 129,723 0 xxxxxxxxxxx 129,723 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0 Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX SUBTOTAL 11,560,076 1,555,461 7,038,622 341,852 5,000 2,367,662 1,362,920 759,849 Less Transfers 2,367,662 TOTAL Budget Expenditures $9,192,414 Sources of Revenue - - State, Federal, Local State Revenues 6,955,056 6,924,952 7,038,622 Federal Revenues 370,882 378,616 341,852 Local Revenues 3,830,621 3,656,245 3,735,582 Total Revenues 11,156,559 10,959,813 11,116,056 Revenues Per Pupil 12,868 12,384 12,490 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)* 843.0 858.0 2% 867.0 1% 871.0 0% 881.0 1% Number of Students - Free Meals 287 303 6% 309 2% 292-6% 300 3% Number of Students - Reduced Meals 103 120 17% 131 9% 119-9% 113-5% FTE Enrollment for Budget Authority 890.0 880.0 870.0 860.0 850.0 840.0 830.0 820.0 881.0 867.0 871.0 858.0 843.0 2009-2010 2010-2011 Low Income Students 350 300 287 303 309 292 300 250 200 150 100 103 120 131 119 113 Free Meals Reduced Meals 50 0 2009-2010 2010-2011 *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 21.885 22.085 22.086 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 SUBTOTAL 5.575 5.542 5.541 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 47.460 47.627 47.627 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 0.199 0.200 0.200 Rec Comm Employee Bnfts 0.000 0.000 0.000 TOTAL OTHER 0.199 0.200 0.200 Total USD Mill Rates 80.000 70.000 60.000 50.000 40.000 30.000 20.000 10.000 0.000 47.460 47.627 47.627 9
Other Information USD# 249 Actual Actual Budget Assessed Valuation $24,616,868 $24,652,463 $24,688,026 Bonded Indebtedness 6,502,458 6,726,680 6,375,594 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) 5.0 424,375 84,875 5.0 431,075 86,215 5.0 420,019 84,004 Teachers (Full Time) 62.0 3,311,583 53,413 62.0 3,350,507 54,040 61.0 3,308,095 54,231 Other Certified (Licensed) Personnel 5.2 285,312 54,868 5.2 291,502 56,058 5.6 309,914 55,342 Classified Personnel 23.8 785,461 33,003 23.9 802,032 33,558 23.0 765,977 33,303 Substitutes/Temporary Help XXXXX 68,823 XXXXXXXXX XXXXX 68,255 XXXXXXXXX XXXXX 68,000 XXXXXXXXX Average Salary 90,000 80,000 70,000 60,000 50,000 40,000 30,000 20,000 10,000 0 84,004 Administrators (Certified/Non-Certified) Teachers (Full Time) 54,231 55,342 Other Certified (Licensed) Personnel 33,303 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