budget at a glance 2017-18€¦ · amount per pupil for sumexpen.xlsx and budget at a glance (bag)....
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USD 496 - Pawnee Heights
School FinanceKansas State Department of EducationLandon State Office Building900 SW Jackson Street, Suite 356Topeka, Kansas 66612-1212
www.ksde.org
Budget at a Glance
2017-18
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 2017-18…………………...………………………..………..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
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USD# 496
Summary of Total Expenditures By Function (All Funds)
% % % % %
2015-2016 of 2016-2017 of inc/ 2017-2018 of inc/
Actual Tot Actual Tot dec Budget Tot dec
Instruction 1,293,858 66% 1,374,585 64% 6% 2,304,409 63% 68%
Student Support Services 15,690 1% 9,662 0% -38% 12,434 0% 29%
Instructional Support Services 5,207 0% 5,914 0% 14% 26,906 1% 355%
Administration & Support 262,799 13% 338,419 16% 29% 398,891 11% 18%
Operations & Maintenance 105,720 5% 138,863 6% 31% 232,439 6% 67%
Transportation 103,360 5% 100,336 5% -3% 241,366 7% 141%
Food Services 101,330 5% 105,875 5% 4% 143,360 4% 35%
Capital Improvements 59,959 3% 81,495 4% 36% 270,000 7% 231%
Debt Services 0 0% 0 0% 0% 0 0% 0%
Other Costs 119 0% 0 0% -100% 0 0% 0%
Total Expenditures* 1,948,042 100% 2,155,149 100% 11% 3,629,805 100% 68%
Amount per Pupil $12,609 $15,060 19% $25,743 71%
Current Expenditures** 1,886,393 100% 1,967,620 100% 4% 2,744,631 100% 39%
Amount per Pupil $12,210 $13,750 13% $19,465 42%
Instruction*** (Total Expenditures) 1,293,858 66% 1,374,585 64% -2% 2,012,590 55% -9%
Instruction*** (Current Expenditures) 1,293,858 69% 1,374,585 70% 1% 2,012,590 73% 3%
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 Transportation - 2700
Student Support Services - 2100 Food Service - 3100
Instructional Support Services - 2200 Other Costs - 2900 and 3300
Administration & Support - 2300, 2400 and 2500 Capital Improvements - 4000
Operations & Maintenance - 2600 Debt Services - 5100
Transfers - 5200
Percent of Expenditures
* 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, Career and Postsecondary 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.
*** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63)
** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63)
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000 2,304,409
12,434 26,906
398,891232,439 241,366 143,360
270,0000 0
Summary of Total Expenditures by Function (All Funds)
2015-2016
2016-2017
2017-2018
2
USD# 496
2015-2016 2016-2017 2017-2018
Actual Actual Budget
Instruction 1,293,858 1,374,585 2,304,409
Student Support 15,690 9,662 12,434
Instructional Support 5,207 5,914 26,906
Administration & Support 262,799 338,419 398,891
Operations & Maintenance 105,720 138,863 232,439
Transportation 103,360 100,336 241,366
Food Services 101,330 105,875 143,360
Capital Improvements 59,959 81,495 270,000
Debt Services 0 0 0
Other Costs 119 0 0
Total Expenditures* 1,948,042 2,155,149 3,629,805
*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, Career and Postsecondary 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.
Total Expenditures By Function (All Funds)
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
2,30
4,40
9
12,4
34
26,9
06
398,
891
232,
439
241,
366
143,
360
270,
000
0 0
3,62
9,80
5Total Expenditures By Function (All Funds)
2015-2016
2016-2017
2017-2018
3
USD# 496
2015-2016 2016-2017 2017-2018
Actual Actual Budget
Instruction 8,374 9,606 16,343
Student Support 102 68 88
Instructional Support 34 41 191
Administration & Support 1,701 2,365 2,829
Operations & Maintenance 684 970 1,649
Transportation 669 701 1,712
Food Services 656 740 1,017
Capital Improvements 388 569 1,915
Debt Services 0 0 0
Other Costs 1 0 0
Total Expenditures Per Pupil** 12,609 15,060 25,743
Enrollment (FTE)* 154.5 143.1 141.0
**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, Career and Postsecondary 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.
Total Expenditures Amount Per Pupil By Function (All Funds)
*FTE is the audited enrollment 9/20 and 2/20 (if applicable) and estimated for the budget year, which includes
4yr old at-risk and virtual enrollment. Enrollment does not include non-funded preschool. Beginning 2017-18,
full-day Kindergarten is 1.0 FTE.
0
5,000
10,000
15,000
20,000
25,000
30,000
16,3
43
88 191 2,
829
1,64
9
1,71
2
1,01
7
1,91
5
0 0
25,7
43
Amount Per Pupil By Function (All Funds)
2015-2016
2016-2017
2017-2018
4
5
USD# 496
Instruction Expenditures (1000)
% %
2015-2016 2016-2017 inc/ 2017-2018 inc/
Actual Actual dec Budget dec
General 763,506 591,339 -23% 735,875 24%
Federal Funds 30,556 33,962 11% 44,960 32%
Supplemental General 115,000 339,661 195% 320,664 -6%
At Risk (4yr Old) 0 0 0% 0 0%
At Risk (K-12) 88,941 84,867 -5% 158,696 87%
Bilingual Education 3,609 2,570 -29% 7,000 172%
Virtual Education 19,888 20,861 5% 27,300 31%
Capital Outlay 0 0 0% 291,819 0%
Driver Education 3,431 65 -98% 13,559 20760%
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 197,110 223,757 14% 597,807 167%
Cost of Living 0 0 0% 0 0%
Career and Postsecondary Ed. 0 0 0% 0 0%
Gifts/Grants 1,806 1,917 6% 17,330 804%
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 59,717 62,607 5% 89,399 43%
Contingency Reserve 0 0 0%
Text Book & Student Material 3,547 6,479 83%
Activity Fund 6,747 6,500 -4%
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 1,293,858 1,374,585 6% 2,304,409 68%
Enrollment (FTE)* 154.5 143.1 -7% 141.0 -1%
Amount per Pupil 8,374 9,606 15% 16,343 70%
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 1,293,858 1,374,585 6% 2,304,409 68%
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2015-2016 2016-2017 2017-2018
1,293,858 1,374,585
2,304,409
Instruction Expenditures
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.
*FTE is the audited enrollment for 9/20 and 2/20 (if applicable) and estimated for the budget year, which includes 4yr old at-risk and virtual enrollment.
Enrollment does not include non-funded preschool. Beginning 2017-18, full-day Kindergarten is 1.0 FTE. This information is used for calculating
Amount Per Pupil for Sumexpen.xlsx and Budget At A Glance (BAG).
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USD 496
2017-18 Estimated Sources of Revenue--2017-18 Estimated
Amount July 1, 2017 State Federal Local July 1, 2018
Fund Budgeted Cash Balance Interest Transfers Other Cash Balance
General 1,472,897 0 1,472,897 0 XXXXXXXXXX 0 0 XXXXXXXXXX
Supplemental General 528,664 33,861 4,962 48,061 441,780 XXXXXXXX
Adult Education 0 0 0 0 0 0 0 0
At Risk (4yr Old) 0 0 0 0 0 0 0
Adult Supplemental Education 0 0 0 0 0 0
At Risk (K-12) 184,166 113,166 0 0 71,000 0 0
Bilingual Education 7,000 0 0 0 7,000 0 0
Virtual Education 32,000 0 0 32,000 0 0
Capital Outlay 885,174 849,393 0 0 2,000 0 33,781 0
Driver Training 13,759 9,699 1,960 0 0 0 2,100 0
Declining Enrollment 0 0 0 0 XXXXXXXX
Extraordinary School Program 0 0 0 0 0 0 0
Food Service 138,267 34,024 745 38,276 0 30,000 35,222 0
Professional Development 23,286 22,037 1,249 0 0 0 0 0
Parent Education Program 0 0 0 0 0 0 0 0
Summer School 0 0 0 0 0 0 0
Special Education 619,807 327,207 0 0 0 292,600 0 0
Career and Postsecondary Education 0 0 0 0 0 0 0 0
Special Liability Expense Fund 0 0 0 0 0 0
Special Reserve Fund 0 XXXXXXXX
Gifts and Grants 17,330 12,330 5,000 0
Textbook & Student Materials Revolving 36,525 XXXXXXXX
School Retirement 0 0 0 0 0
Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX
KPERS Special Retirement Contribution 140,536 0 140,536 XXXXXXXXXX XXXXXXXXX
Contingency Reserve 381,654 XXXXXXXXX
Activity Funds 3,184 XXXXXXXXX
Tuition Reimbursement 0 0 0 0 0
Bond and Interest #1 0 0 0 0 0 0 0
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 47,580 0 xxxxxxxxxxx 47,580 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0
Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX
SUBTOTAL 4,110,466 1,823,080 1,622,349 85,856 2,000 480,661 517,883 0
Less Transfers 480,661
TOTAL Budget Expenditures $3,629,805
2015-2016 2016-2017 2017-2018
State Revenues 1,497,564 1,281,038 1,622,349
Federal Revenues 80,520 81,803 85,856
Local Revenues* 542,897 519,278 519,883
Total Revenues 2,120,981 1,882,119 2,228,088
Revenues Per Pupil 13,728 13,152 15,802
*Excludes "Transfers" to avoid duplication of revenue.
Sources of Revenue and Proposed Budget for 2017-18
Sources of Revenue - - State, Federal, Local
Effective July 1, 2014 (2014-15 school year) KSA 72-6431 states proceeds from the
Ad Valorem taxes levied for the General Fund shall be remitted to the
State Treasurer. Such remittance shall be redistributed as state general aid.
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*FTE is based on actual enrollment for 9/20 and 2/20, including 4yr old at-risk. Beginning 2017-18 school year, full-day
kindergarten is funded as 1.0 FTE. Virtual enrollment is excluded.
0.0
20.0
40.0
60.0
80.0
100.0
120.0
140.0
160.0
2013-2014 2014-2015 2015-2016 2016-2017 2017-2018
112.5 112.5126.0
132.5141.0
FTE Enrollment for Budget Authority
0
10
20
30
40
50
60
2013-2014 2014-2015 2015-2016 2016-2017 2017-2018
36 36
57
3842
1720
2530
24
Low Income Students
Free Meals
Reduced Meals
USD# 496
2013-2014 2014-2015 % 2015-2016 % 2016-2017 % 2017-2018 %
Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/
dec dec dec dec
Enrollment (FTE)* 112.5 112.5 0% 126.0 12% 132.5 5% 141.0 6%
Number of Students -
Free Meals 36 36 0% 57 58% 38 -33% 42 11%
Number of Students -
Reduced Meals 17 20 18% 25 25% 30 20% 24 -20%
Enrollment Information
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USD# 496
Miscellaneous Information
Mill Rates by Fund
2015-2016 2016-2017 2017-2018
Actual Actual Budget
General 20.000 20.000 20.000
Supplemental General 17.692 22.229 26.743
Adult Education 0.000 0.000 0.000
Capital Outlay 6.998 1.650 0.150
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 and Interest #1 0.000 0.000 0.000
Bond and 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 44.690 43.879 46.893
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 0.000 0.000 0.000
Rec Comm Employee Bnfts 0.000 0.000 0.000
TOTAL OTHER 0.000 0.000 0.000
0.000
10.000
20.000
30.000
40.000
50.000
60.000
70.000
80.000
2015-2016 2016-2017 2017-2018
44.690 43.87946.893
Total USD Mill Rates
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USD# 496
Other Information
2015-2016 2016-2017 2017-2018
Actual Actual Budget
Assessed Valuation $16,295,721 $16,863,968 $17,043,194
Bonded Indebtedness 0 0 0
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USD# 496
FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary
Administrators (Certified/Non-Certified) 1.0 91,250 91,250 2.0 147,650 73,825 2.0 160,602 80,301
Teachers (Full Time) 14.9 625,664 41,991 14.9 617,173 41,421 15.0 623,038 41,536
Other Certified (Licensed) Personnel 0.0 0 0 0.0 0 0 0.0 0 0
Classified Personnel 9.0 224,559 24,951 9.0 265,076 29,453 10.0 220,336 22,034
Substitutes/Temporary Help XXXXX 65,918 XXXXXXXXX XXXXX 15,795 XXXXXXXXX XXXXX 16,270 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.
AVERAGE SALARY
2015-16 Actual 2016-17 Actual 2017-18 Contracted
0
20,000
40,000
60,000
80,000
100,000
Administrators(Certified/Non-Certified)
Teachers (Full Time) Other Certified (Licensed)Personnel
Classified Personnel
80,301
41,536
0
22,034
Average Salary
2015-2016
2016-2017
2017-2018
11
KSDE Website Information Available
K-12 Statistics (Building, District or State Totals) website below:
http://svapp15586.ksde.org/k12/k12.aspx
• Attendance / Enrollment Reports
• Staff Reports
• Graduates / Dropouts Reports
• Crime / Violence Reports
School Finance Reports and Publications website below:
http://www.ksde.org/Agency/Fiscal-and-Administrative-Services/School-Finance/Reports-and-Publications
• Assessed Valuation
• Cash Balances
• Headcount Enrollment
• Mill Levies
• Personnel (Certified/Non-Certified)
• Salary Reports
Kansas Building Report Card website below:
http://ksreportcard.ksde.org/
• Attendance Rate
• Graduation Rate
• Dropout Rate
• School Violence
• Assessments
• Reading
• Mathematics
• Writing
• Graduates Passing Adv. Science Courses
• Graduates Passing Adv. Math Courses
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