USD 500 - Kansas City

School FinanceKansas State Department of EducationLandon State Office Building900 SW Jackson Street, Suite 356Topeka, Kansas 66612-1212

www.ksde.org

Budget at a Glance

2019-20

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 2019-20…………………...………………………..………..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

USD# 500

Summary of Total Expenditures By Function (All Funds)

% % % % %

2017-2018 of 2018-2019 of inc/ 2019-2020 of inc/

Actual Tot Actual Tot dec Budget Tot dec

Instruction 150,428,257 46% 150,505,923 45% 0% 180,612,021 48% 20%

Student Support Services 21,850,739 7% 23,914,870 7% 9% 24,139,275 6% 1%

Instructional Support Services 21,611,943 7% 19,420,639 6% -10% 19,915,092 5% 3%

Administration & Support 36,428,696 11% 28,367,202 9% -22% 39,136,826 10% 38%

Operations & Maintenance 36,201,086 11% 34,595,067 10% -4% 42,824,370 11% 24%

Transportation 15,670,825 5% 17,543,602 5% 12% 19,954,939 5% 14%

Food Services 14,989,213 5% 18,238,094 5% 22% 21,413,387 6% 17%

Capital Improvements 183,406 0% 7,609,367 2% 4049% 8,807,625 2% 16%

Debt Services 25,365,521 8% 31,947,498 10% 26% 23,411,753 6% -27%

Other Costs 1,328,160 0% 0 0% -100% 0 0% 0%

Total Expenditures* 324,057,846 100% 332,142,262 100% 2% 380,215,288 100% 14%

Amount per Pupil $15,050 $15,119 0% $17,470 16%

Current Expenditures** 288,859,865 100% 286,680,267 100% -1% 342,495,910 100% 19%

Amount per Pupil $13,416 $13,050 -3% $15,737 21%

Instruction*** (Total Expenditures) 149,482,337 46% 149,888,100 45% -1% 179,562,021 47% 2%

Instruction*** (Current Expenditures) 149,482,337 52% 149,888,100 52% 0% 179,562,021 52% 0%

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, Preschool-Aged At-Risk, 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, 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)

020,000,00040,000,00060,000,00080,000,000

100,000,000120,000,000140,000,000160,000,000180,000,000200,000,000 180,612,021

24,139,27519,915,09239,136,82642,824,370

19,954,93921,413,3878,807,625

23,411,7530

Summary of Total Expenditures by Function (All Funds)

2017-2018

2018-2019

2019-2020

2

USD# 500

2017-2018 2018-2019 2019-2020

Actual Actual Budget

Instruction 150,428,257 150,505,923 180,612,021

Student Support 21,850,739 23,914,870 24,139,275

Instructional Support 21,611,943 19,420,639 19,915,092

Administration & Support 36,428,696 28,367,202 39,136,826

Operations & Maintenance 36,201,086 34,595,067 42,824,370

Transportation 15,670,825 17,543,602 19,954,939

Food Services 14,989,213 18,238,094 21,413,387

Capital Improvements 183,406 7,609,367 8,807,625

Debt Services 25,365,521 31,947,498 23,411,753

Other Costs 1,328,160 0 0

Total Expenditures* 324,057,846 332,142,262 380,215,288

*The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, Preschool-

Aged At-Risk, 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, 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

50,000,000

100,000,000

150,000,000

200,000,000

250,000,000

300,000,000

350,000,000

400,000,000

18

0,6

12

,02

1

24

,13

9,2

75

19

,91

5,0

92

39

,13

6,8

26

42

,82

4,3

70

19

,95

4,9

39

21

,41

3,3

87

8,8

07

,62

5

23

,41

1,7

53

0

38

0,2

15

,28

8

Total Expenditures By Function (All Funds)

2017-2018

2018-2019

2019-2020

3

USD# 500

2017-2018 2018-2019 2019-2020

Actual Actual Budget

Instruction 6,986 6,851 8,299

Student Support 1,015 1,089 1,109

Instructional Support 1,004 884 915

Administration & Support 1,692 1,291 1,798

Operations & Maintenance 1,681 1,575 1,968

Transportation 728 799 917

Food Services 696 830 984

Capital Improvements 9 346 405

Debt Services 1,178 1,454 1,076

Other Costs 62 0 0

Total Expenditures Per Pupil** 15,050 15,119 17,470

Enrollment (FTE)* 21,531.7 21,968.0 21,763.8

**The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, Preschool-

Aged At-Risk, 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, 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 Enrollment is based on 9/20 and 2/20, including 4yr old at-risk. Beginning in the 2017-18 school year, full-

day kindergarten is funded as 1.0 FTE. If the district offered full-day kindergarten in the 2017-18 school year, the

2016-17 kindergarten FTE is funded as 1.0 regardless of attendance. Includes virtual enrollment.

0

2,000

4,000

6,000

8,000

10,000

12,000

14,000

16,000

18,000

8,29

9

1,10

9

915 1,79

8

1,96

8

917

984

405 1,07

6

0

17,4

70Amount Per Pupil By Function (All Funds)

2017-2018

2018-2019

2019-2020

4

5

USD# 500

Instruction Expenditures (1000)

% %

2017-2018 2018-2019 inc/ 2019-2020 inc/

Actual Actual dec Budget dec

General 5,125,648 18,287,490 257% 14,275,285 -22%

Federal Funds 12,101,263 12,387,554 2% 9,752,197 -21%

Supplemental General 36,554,291 28,333,254 -22% 30,460,369 8%

Preschool-Aged At-Risk 1,059,607 1,156,654 9% 1,630,228 41%

At Risk (K-12) 39,230,374 35,923,592 -8% 43,247,475 20%

Bilingual Education 6,225,053 6,363,643 2% 6,499,765 2%

Virtual Education 443,644 573,994 29% 725,670 26%

Capital Outlay 945,920 617,823 -35% 1,050,000 70%

Driver Education 0 0 0% 0 0%

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 50,535 87,511 73% 30,000 -66%

Special Education 23,319,659 25,307,099 9% 25,199,567 0%

Cost of Living 0 0 0% 0 0%

Career and Postsecondary Ed. 2,487,316 2,470,005 -1% 2,073,658 -16%

Gifts/Grants 2,579,140 2,730,160 6% 8,715,423 219%

Special Liability 0 0 0% 0 0%

School Retirement 141,103 0 -100% 0 0%

Extraordinary Growth Facilities 0 0 0% 0 0%

Special Reserve 0 0 0%

KPERS Spec. Ret. Contribution 11,982,930 7,424,088 -38% 21,040,672 183%

Contingency Reserve 0 1,783,925 0%

Text Book & Student Material 408,979 198,370 -51%

Activity Fund 152,988 117,969 -23%

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 142,808,450 143,763,131 1% 164,700,309 15%

Enrollment (FTE)* 21,531.7 21,968.0 2% 21,763.8 -1%

Amount per Pupil 6,632 6,544 -1% 7,568 16%

Adult Education 0 0 0% 0 0%

Adult Supplemental Education 0 0 0% 0 0%

Special Education Coop 7,619,807 6,742,792 -12% 15,911,712 136%

TOTAL 150,428,257 150,505,923 0% 180,612,021 20%

0

50,000,000

100,000,000

150,000,000

200,000,000

2017-2018 2018-2019 2019-2020

150,428,257 150,505,923

180,612,021

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, and Special Education Coop.

*FTE enrollment is based on 9/20 and 2/20, including 4yr old at-risk. Beginning in the 2017-18 school year, full-day kindergarten is funded as 1.0 FTE. If the district offered full-day kindergarten in the 2017-18 school year, the 2016-17 kindergarten FTE is funded as 1.0 regardless of attendance.Includes virtual enrollment.

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USD 500

2019-20 Estimated Sources of Revenue--2019-20 Estimated

Amount July 1, 2019 State Federal Local July 1, 2020

Fund Budgeted Cash Balance Interest Transfers Other Cash Balance

General 171,771,968 0 171,767,968 0 0 0 4,000 XXXXXXXXXX

Supplemental General 52,881,307 2,480,033 38,772,574 4,155,755 7,472,945 XXXXXXXXXX

Adult Education 0 0 0 0 0 0 0 0

At Risk (4yr Old) 3,001,850 146,444 0 0 3,001,850 0 146,444

Adult Supplemental Education 0 0 0 0 0 0

At Risk (K-12) 50,983,009 154,745 0 0 50,828,264 0 0

Bilingual Education 7,525,624 0 0 0 7,525,624 0 0

Virtual Education 725,670 95 0 725,575 0 0

Capital Outlay 15,946,125 4,804,166 4,722,779 0 0 0 6,419,180 0

Driver Training 0 0 0 0 0 0 0 0

Declining Enrollment 0 0 0 XXXXXXXXXXX 0

Extraordinary School Program 0 0 0 0 0 0 0

Food Service 20,579,023 5,791,292 118,534 13,974,616 0 0 694,581 0

Professional Development 513,713 0 64,214 0 0 449,499 0 0

Parent Education Program 1,243,159 56,016 0 0 0 1,187,143 0 0

Summer School 30,000 27,048 0 0 0 2,952 0

Special Education 28,394,366 10,713,500 0 0 0 22,301,849 0 4,620,983

Career and Postsecondary Education 2,099,658 118,715 17,400 0 0 2,082,258 0 118,715

Special Liability Expense Fund 0 4,920,209 0 0 0 4,920,209

Special Reserve Fund 6,169,930 XXXXXXXXX

Gifts and Grants 17,525,423 16,235,467 1,289,956 0 0

Textbook & Student Materials Revolving 222,159 XXXXXXXXX

School Retirement 0 5968 0 0 5,968

Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX

KPERS Special Retirement Contribution 33,798,830 0 33,798,830 0 XXXXXXXXX

Contingency Reserve 18,282,123 XXXXXXXXX

Activity Funds 54,296 XXXXXXXXX

Bond and Interest #1 21,773,253 3,595,558 12,378,587 0 0 13,417,079 7,617,971

Bond and Interest #2 0 0 4,761,879 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 26,779,752 10,391,112 0 10,046,080 0 6,342,560 0

Federal Funds 12,744,620 -285,021 xxxxxxxxxxx 13,029,641 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0

Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX

SUBTOTAL 468,317,350 83,883,855 267,692,721 37,050,337 0 92,257,817 34,353,297 17,430,290

Less Transfers 92,257,817

TOTAL Budget Expenditures $376,059,533

2017-2018 2018-2019 2019-2020

State Revenues 212,649,134 210,474,786 267,692,721

Federal Revenues 49,971,510 50,198,613 37,050,337

Local Revenues* 49,296,901 57,219,237 34,353,297

Total Revenues 311,917,545 317,892,636 339,096,355

Revenues Per Pupil 14,486 14,471 15,581

*Excludes "Transfers" to avoid duplication of revenue.

Sources of Revenue and Proposed Budget for 2019-20

Sources of Revenue - - State, Federal, Local

Effective July 1, 2014 (2014-15 school year) KSA 72-5142 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.

7

*FTE Enrollment is based on 9/20 and 2/20, including 4yr old at-risk. Beginning 2017-18 school year, full-day kindergarten is

funded as 1.0 FTE. If the district offered full-day kindergarten in the 2017-18 school year, the 2016-17 kindergarten FTE is funded

as 1.0 regardless of attendance. Virtual enrollment is excluded.

19000.0

19500.0

20000.0

20500.0

21000.0

21500.0

22000.0

2015-2016 2016-2017 2017-2018 2018-2019 2019-2020

20255.0

21162.0

21531.7

21826.821600.0

FTE Enrollment (excl Virtual) for Computing State Foundation Aid

0

2000

4000

6000

8000

10000

12000

14000

16000

18000

2015-2016 2016-2017 2017-2018 2018-2019 2019-2020

1568916816 16760

15271

17290

1385 1637 2231 2371 2370

Low Income Students

Free Meals

Reduced Meals

USD# 500

2015-2016 2016-2017 % 2017-2018 % 2018-2019 % 2019-2020 %

Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/

dec dec dec dec

FTE Enrollment (excl. Virtual)* 20,255.0 21,162.0 4% 21,531.7 2% 21,826.8 1% 21,600.0 -1%

Number of Students -

Free Meals 15,689 16,816 7% 16,760 0% 15,271 -9% 17,290 13%

Number of Students -

Reduced Meals 1,385 1,637 18% 2,231 36% 2,371 6% 2,370 0%

Enrollment Information

8

USD# 500

Miscellaneous Information

Mill Rates by Fund

2017-2018 2018-2019 2019-2020

Actual Actual Budget

General 20.000 20.000 20.000

Supplemental General 13.533 13.596 9.054

Adult Education 0.000 0.000 0.000

Capital Outlay 8.000 8.000 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 and Interest #1 7.857 7.893 12.435

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 49.390 49.489 49.489

Historical Museum 0.000 0.000 0.000

Public Library Board 9.711 9.756 9.756

Public Library Board & Employee Bnfts 1.324 1.330 1.329

Recreation Commission 0.000 0.000 0.000

Rec Comm Employee Bnfts 0.000 0.000 0.000

TOTAL OTHER 11.035 11.086 11.085

9

USD# 500

Other Information

2017-2018 2018-2019 2019-2020

Actual Actual Budget

Assessed Valuation $733,339,244 $790,116,581 $808,694,994

Bonded Indebtedness 276,860,000 268,015,000 250,065,000

10

USD# 500

FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary

Administrators (Certified/Non-Certified) 142.0 14,294,490 100,665 152.0 14,131,529 92,971 152.0 14,414,160 94,830

Teachers (Full Time) 1,732.0 94,976,574 54,836 2,188.0 97,573,033 44,595 2,188.0 102,451,685 46,824

Other Certified (Licensed) Personnel 285.0 14,866,001 52,161 258.0 13,179,744 51,084 258.0 13,838,731 53,638

Classified Personnel 1,576.0 44,116,861 27,993 1,934.0 50,206,003 25,960 1,934.0 51,210,123 26,479

Substitutes/Temporary Help XXXXX 85,939 XXXXXXXXX XXXXX 3,797,930 XXXXXXXXX XXXXX 3,797,930 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

2017-18 Actual 2018-19 Actual 2019-20 Contracted

0

20,000

40,000

60,000

80,000

100,000

120,000

Administrators (Cert./Non-Cert.)

Teachers (Full Time) Other Certified (Lic.)Personnel

Classified Personnel

94,830

46,82453,638

26,479

Average Salary

2017-2018

2018-2019

2019-2020

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

12