usd 484 - fredonia finance/budget/budget_at_a_glance/13-14_summary...the mission of fredonia usd...

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USD 484 - Fredonia

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• Budget General Information (characteristics of district)

• Supplemental Information for Tables in Summary of Expenditures

• KSDE Website Information Available

• Summary of Expenditures (Sumexpen.xlsx)

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2013-2014 Budget General Information for USD # 484

Introduction

The Board of Education, personnel and community of USD 484 of Fredonia, Kansas are dedicated to providing quality educational experiences for all the students of our school district, which will provide for them the skills and abilities necessary to meet their academic, cultural, social and emotional needs as we enter the 21st century. The district has high expectations for its students and personnel and pledges to provide quality experiences that will help each student realize his or her potential. The Mission of USD 484 is as follows:

The mission of Fredonia USD #484, a dynamic community driven by high expectations for all students, is to educate and inspire each student to develop the necessary skills to be a productive, contributing member of our culturally diverse, ever-changing world, through effectively utilizing

all available resources.

Board Members Carl Shay, President 521 N. 15th Street Fredonia, KS 66736 Linda John-Collins, Vice President 10783 Marion Rd. Fredonia, KS 66736 Feyn Baker 3698 1100 Rd. Fredonia, KS 66736 Bill Freeman 1018 Jackson Street Fredonia, KS 66736 John Humphrey 1127 Robinson Street Fredonia, KS 66736 Pat Shay 1307 Madison Street Fredonia, KS 66736 Deb Wells 12313 Kansas 47 Hwy Fredonia, KS 66736

Key Staff Superintendent of School: Jim Porter Business Manager and Governing Board Clerk: Diana Bredehoft High School Principal: Jim Lambert Middle School Principal: Laura Fitzmorris Elementary School Principal Aaron Chard Assistant Principal/Activities Director Marshall Nienstedt Food Service Supervisor: Joyce Whitson Transportation Supervisor: Logan Apollo Maintenance Supervisor: Justin Wall Technology Coordinator: Shelby Huddleston NCA Chair Brian Houghton Curriculum Director Chary Weilert

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The District’s Accomplishments and

Challenges

Accomplishments:

The district continues to show progress in accountability and student

performance. Technology continues to be area if interest. The district has been able to provide

laptop computers to all students and grades 8 to 12 and has been able to improve the technology hardware in the elementary school also. A technology curriculum has been developed and implemented, which should provide all students the skills to be able to use technology effectively in the 21st century.

The district has strong career and technical education programs. During the past year the Marketing pathway was implemented with extremely positive results, including a FBLA team competing at the National Level during their first year. The Automotive Technology program, which has been sponsored by Independence Community College, became the responsibility of the district. These programs join already strong programs in Agriculture and Family and Consumer Sciences.

Faculty and administrators are taking advantage of professional development activities to improve the effective use of collaboration time through the development and implementation of Professional Learning Communities. The district is actively moving to implement the Common Core State Standards.

Challenges:

These are very challenging time for education. Many of the challenges revolve around funding. There has been diminished funding from state sources over the past several years and the district has had to make a number of adjustments. Maintenance has been delayed and purchases have been postponed. The district has not been able to maintain salaries and benefits for personnel that are competitive with the surrounding school districts. In order to address these immediate needs the district is seeking the approval of its patrons for a bond issue to replace roof and HVAC systems along with significant technology and security improvements. The Bond Issue will be voted on in August in preparation for implementation of the improvements beginning later in the Fall. The faculty is actively working toward the implementation of Common Core State Standards. This requires extensive professional development and planning. Many faculty members significantly engaged in this process. There is frustration when the Kansas Legislature attempts to stall in implementation of Common Core State Standards after the professional staff has embraced them and significant amounts of time and resources have been expended to move in that direction. Another challenge is the implementation of a new professional evaluation system that is a requirement of the NCLB waiver granted to the State of Kansas. Our committee has developed an evaluation plan and is ready to move toward implementation. In order for our school district to meet the educational needs of our all of our students, these and other challenges must be overcome.

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Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Instruction Expenditures (1000) 7. Student and Instructional Support Expenditures (2100 & 2200) 8. General Administration Expenditures (2300) 9. School Administration Expenditures (2400) 10. Operations and Maintenance Expenditures (2600) 11. Other Costs (2500 & 2900: Other Supplemental Services) (3000: Non-Instruction

Services) 12. Capital Improvements (4000) 13. Debt Services (5000)

14. Miscellaneous Information - Transfers 15. Miscellaneous Information Unencumbered Cash Balance by Fund 16. Reserve Funds Unencumbered Cash Balance 17. Other Information - FTE 18. Miscellaneous Information Mill Rates by Fund 19. Other Information – Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the “Amount Per Pupil” is defined as following: 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.

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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

o Reading o Mathematics o Writing

• Graduates Passing Adv. Science Courses • Graduates Passing Adv. Math Courses

http://svapp15586.ksde.org/k12/k12.aspx

http://www.ksde.org/Default.aspx?tabid=1870

http://svapp15586.ksde.org/rcard/

USD# 484

Summary of Total Expenditures By Function (All Funds)

% % % % %

2011-2012 of 2012-2013 of inc/ 2013-2014 of inc/

Actual Tot Actual Tot dec Budget Tot dec

Instruction 4,884,125 59% 4,682,042 58% -4% 5,176,390 54% 11%

Student Support Services 206,558 3% 214,121 3% 4% 219,251 2% 2%

Instructional Support Services 345,359 4% 315,945 4% -9% 301,758 3% -4%

General Administration 266,493 3% 282,961 4% 6% 368,147 4% 30%

School Administration (Building) 607,183 7% 623,514 8% 3% 676,613 7% 9%

Operations & Maintenance 761,750 9% 827,606 10% 9% 920,350 10% 11%

Transportation 325,305 4% 397,832 5% 22% 502,523 5% 26%

Food Services 506,019 6% 559,679 7% 11% 701,512 7% 25%

Capital Improvements 258,681 3% 77,291 1% -70% 450,000 5% 482%

Debt Services 0 0% 0 0% 0% 0 0% 0%

Other Costs 66,312 1% 74,510 1% 12% 188,471 2% 153%

Total Expenditures* 8,227,785 100% 8,055,501 100% -2% 9,505,015 100% 18%

Amount per Pupil $12,198 $12,315 1% $14,623 19%

Current Expenditures** 7,735,925 100% 7,827,408 100% 1% 8,570,015 100% 9%

Amount per Pupil $11,469 $11,967 4% $13,185 10%

Instruction*** (Total Expenditures) 4,681,504 57% 4,647,636 58% 1% 4,876,390 51% -7%

Instruction*** (Current Expenditures) 4,681,504 61% 4,647,636 59% -2% 4,876,390 57% -2%

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 - 2500/2900 and 3300

General Administration - 2300 Capital Improvements - 4000

School Administration (Building) - 2400 Debt Services - 5100

Operations & Maintenance - 2600 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, 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.

*** 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

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,0005,176,390

219,251 301,758 368,147 676,613

920,350 502,523 701,512

450,000 0 188,471

Summary of Total Expenditures by Function (All Funds)

2011-2012

2012-2013

2013-2014

Instruction 55%

Student Support Services 2%

Instructional Support 3%

General Administration 4%

School Administration (Building)

7%

Operations & Maintenance 10%

Transportation 5%

Food Services 7%

Capital Improvements 5%

Other Costs 2%

2013-14 Summary of Total Expenditures by Function

Instruction

Student Support Services

Instructional Support

General Administration


Operations & Maintenance

Transportation

Food Services

Capital Improvements

Debt Services

Other Costs

9/17/2013 2:56 PM Sumexpen.xlsx Page 1 of 24

USD# 484

Summary of General Fund Expenditures

by Function

% % % % %

2011-2012 of 2012-2013 of inc/ 2013-2014 of inc/


Instruction 1,696,486 47% 1,789,864 48% 6% 1,853,287 43% 4%

Student Support 187,931 5% 193,272 5% 3% 195,468 5% 1%

Instructional Support 231,129 6% 209,814 6% -9% 232,813 5% 11%

General Administration 245,074 7% 242,101 7% -1% 297,988 7% 23%



Transportation 303,984 8% 297,717 8% -2% 389,157 9% 31%

Capital Improvements 0 0% 0 0% 0% 0 0% 0%

Other Costs 55,729 2% 66,251 2% 19% 172,335 4% 160%

Total Expenditures 3,583,331 100% 3,714,812 100% 4% 4,280,446 100% 15%

Amount per Pupil $5,313 $5,679 7% $6,585 16%

The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items.

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

1,800,000

2,000,000 1,853,287

195,468 232,813 297,988

388,353

751,045

389,157

0

172,335

Summary of General Fund Expenditures

2011-2012

2012-2013

2013-2014

Instruction 43%

Student Support 5%


5% General Administration

7%


9%


Transportation 9%

Other Costs 4%

2013-14 Summary of General Fund Expenditures by Function

Instruction

Student Support





Transportation


Other Costs


USD# 484

Summary of Supplemental General Fund Expenditures

by Function

% % % % %

2011-2012 of 2012-2013 of inc/ 2013-2014 of inc/


Instruction 424,000 46% 434,984 45% 3% 533,136 60% 23%

Student Support 0 0% 0 0% 0% 0 0% 0%

Instructional Support 80,971 9% 83,654 9% 3% 11,500 1% -86%

General Administration 0 0% 0 0% 0% 0 0% 0%

School Administration (Building) 181,696 20% 205,104 21% 13% 202,215 23% -1%

Operations & Maintenance 235,468 25% 243,502 25% 3% 131,000 15% -46%

Transportation 0 0% 0 0% 0% 0 0% 0%


Other Costs 8,373 1% 4,156 0% -50% 11,500 1% 177%

Total Expenditures 930,508 100% 971,400 100% 4% 889,351 100% -8%

Amount per Pupil $1,380 $1,485 8% $1,368 -8%

The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental

General Fund' line items.

0

100,000

200,000

300,000

400,000

500,000

600,000533,136

0 11,500 0

202,215

131,000

0 0 11,500

Summary of Supplemental General Expenditures by Function

2011-2012

2012-2013

2013-2014

Instruction 60%


School Administration (Building) 23%


Other Costs 1%

2013-14 Summary of Supplemental General Fund Expenditures by Function

Instruction

Student Support





Transportation


Other Costs


USD# 484

Summary of General and Supplemental General Fund

Expenditures by Function

% % % % %

2011-2012 of 2012-2013 of inc/ 2013-2014 of inc/


Instruction 2,120,486 47% 2,224,848 47% 5% 2,386,423 46% 7%

Student Support 187,931 4% 193,272 4% 3% 195,468 4% 1%

Instructional Support 312,100 7% 293,468 6% -6% 244,313 5% -17%

General Administration 245,074 5% 242,101 5% -1% 297,988 6% 23%



Transportation 303,984 7% 297,717 6% -2% 389,157 8% 31%


Other Costs 64,102 1% 70,407 2% 10% 183,835 4% 161%

Total Expenditures 4,513,839 100% 4,686,212 100% 4% 5,169,797 100% 10%

Amount per Pupil $6,692 $7,164 7% $7,954 11%

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.

0

500,000

1,000,000

1,500,000

2,000,000

2,500,0002,386,423

195,468 244,313 297,988

590,568

882,045

389,157

0 183,835

Summary of General and Supplemental General Fund Expenditures by Function

2011-2012

2012-2013

2013-2014

Instruction 46%

Student Support 4%


General Administration 6%


11%


Transportation 7%

Other Costs 4%

2013-14 Summary of General and Supplemental General Fund Expenditures by Function

Instruction

Student Support





Transportation


Other Costs


USD# 484

Summary of Special Education Fund

by Function

% % % % %

2011-2012 of 2012-2013 of inc/ 2013-2014 of inc/


Instruction 866,628 99% 851,689 99% -2% 933,000 99% 10%

Student Support 0 0% 0 0% 0% 0 0% 0%

Instructional Support 0 0% 0 0% 0% 0 0% 0%

General Administration 0 0% 0 0% 0% 0 0% 0%

School Administration (Building) 0 0% 0 0% 0% 0 0% 0%

Operations & Maintenance 0 0% 0 0% 0% 0 0% 0%

Transportation 7,946 1% 9,706 1% 22% 14,000 1% 44%


Other Costs 0 0% 0 0% 0% 0 0% 0%

Total Expenditures 874,574 100% 861,395 100% -2% 947,000 100% 10%

Amount per Pupil $1,297 $1,317 2% $1,457 11%

The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund'

line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.)

0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

900,000

1,000,000

86

6,6

28

0

0

0

0

0 7,9

46

0

0

85

1,6

89

0

0

0

0

0 9,7

06

0

0

93

3,0

00

0

0

0

0

0 14

,00

0

0

0

Summary of Special Education Fund Expenditures by Function

2011-2012

2012-2013

2013-2014

Instruction 99%

Transportation 1%

2013-14 Summary of Special Education Fund by Function

Instruction

Student Support





Transportation


Other Costs


USD# 484

Instruction Expenditures (1000)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/

Actual Actual dec Budget dec

General 1,696,486 1,789,864 6% 1,853,287 4%

Federal Funds 275,547 267,318 -3% 240,819 -10%

Supplemental General 424,000 434,984 3% 533,136 23%

At Risk (4yr Old) 50,788 51,920 2% 60,000 16%

At Risk (K-12) 777,006 794,022 2% 823,778 4%

Bilingual Education 0 0 0% 0 0%

Virtual Education 0 9,348 0% 5,000 -47%

Capital Outlay 202,621 34,406 -83% 300,000 772%

Driver Education 8,618 9,545 11% 9,545 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 0 0 0% 0 0%

Special Education 866,628 851,689 -2% 933,000 10%

Cost of Living 0 0 0% 0 0%

Vocational Education 90,268 130,102 44% 168,379 29%

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 282,258 220,749 -22% 249,446 13%

Contingency Reserve 146,259 63 -100%

Text Book & Student Material 4,127 15,122 266%

Activity Fund 59,519 72,910 22% 0 -100%

Bond and Interest #1 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 4,884,125 4,682,042 -4% 5,176,390 11%

Enrollment (FTE)* 674.5 654.1 -3% 650.0 -1%

Amount per Pupil 7,241 7,158 -1% 7,964 11%

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 4,884,125 4,682,042 -4% 5,176,390 11%

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.

0

500,000

1,000,000

1,500,000

2,000,000

2011-2012 2012-2013 2013-2014

1,696,486 1,789,864 1,853,287

424,000 434,984 533,136

866,628 851,689 933,000

Instruction Expenditures

GeneralSupplemental GeneralSpecial Education

4,400,000

4,500,000

4,600,000

4,700,000

4,800,000

4,900,000

5,000,000

5,100,000

5,200,000

2011-2012 2012-2013 2013-2014

4,884,125

4,682,042

5,176,390

Instruction Expenditures


USD# 484

Student Support Expenditures (2100)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 187,931 193,272 3% 195,468 1%

Federal Funds 0 0 0% 0 0%

Supplemental General 0 0 0% 0 0%

At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 3,146 739 -77% 0 -100%


Virtual Education 0 0 0% 0 0%

Capital Outlay 0 0 0% 0 0%

Driver Training 0 0 0% 0 0%





Parent Education Program 5,700 5,700 0% 7,500 32%


Special Education 0 0 0% 0 0%


Vocational Education 0 0 0% 0 0%






KPERS Spec. Ret. Contribution 9,781 14,410 47% 16,283 13%

Contingency Reserve 0 0 0%

Text Book & Student Material 0 0 0%

Activity Fund 0 0 0% 0 0%






SUBTOTAL 206,558 214,121 4% 219,251 2%

Enrollment (FTE)* 674.5 654.1 -3% 650.0 -1%

Amount per Pupil 306 327 7% 337 3%





TOTAL 206,558 214,121 4% 219,251 2%

Amount per Pupil $318 $317 -1% $337 7%






200,000

202,000

204,000

206,000

208,000

210,000

212,000

214,000

216,000

218,000

220,000

2011-2012 2012-2013 2013-2014

206,558

214,121

219,251

Student Support Expenditures


USD# 484

Instructional Support Expenditures (2200)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 231,129 209,814 -9% 232,813 11%


Supplemental General 80,971 83,654 3% 11,500 -86%

At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%








Professional Development 15,669 402 -97% 32,500 7985%




















SUBTOTAL 345,359 315,945 -9% 301,758 -4%

Enrollment (FTE)* 674.5 654.1 -3% 650.0 -1%

Amount per Pupil 512 483 -6% 464 -4%





TOTAL 345,359 315,945 -9% 301,758 -4%

Amount per Pupil $512 $483 -6% $464 -4%






270,000

280,000

290,000

300,000

310,000

320,000

330,000

340,000

350,000

2011-2012 2012-2013 2013-2014

345,359

315,945

301,758

Instructional Support Expenditures


USD# 484

General Administration Expenditures (2300)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 245,074 242,101 -1% 297,988 23%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%



Capital Outlay 7,358 23,020 213% 50,000 117%












Special Liability Expense 0 0 0% 0 0%













SUBTOTAL 266,493 282,961 6% 368,147 30%

Enrollment (FTE)* 674.5 654.1 -3% 650.0 -1%






TOTAL 266,493 282,961 6% 368,147 30%






0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

2011-2012 2012-2013 2013-2014

266,493 282,961

368,147

General Administration Expenditures


USD# 484

School Administration Expenditures (2400)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 366,732 366,374 0% 388,353 6%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 4,154 4,458 7% 0 -100%



Capital Outlay 22,200 15,680 -29% 50,000 219%












Special Liability Expense 0 0 0% 0 0%




KPERS Spec. Ret. Contribution 32,401 31,898 -2% 36,045 13%









SUBTOTAL 607,183 623,514 3% 676,613 9%

Enrollment (FTE)* 674.5 654.1 -3% 650.0 -1%

Amount per Pupil 900 953 6% 1,041 9%





TOTAL 607,183 623,514 3% 676,613 9%






560,000

580,000

600,000

620,000

640,000

660,000

680,000

2011-2012 2012-2013 2013-2014

607,183

623,514

676,613

School Administration Expenditures


USD# 484

Operations and Maintenance Expenditures (2600)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 496,266 549,419 11% 751,045 37%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%







Food Service 6,840 6,840 0% 6,840 0%





















SUBTOTAL 761,750 827,606 9% 920,350 11%

Enrollment (FTE)* 674.5 654.1 -3% 650.0 -1%

Amount per Pupil 1,129 1,265 12% 1,416 12%





TOTAL 761,750 827,606 9% 920,350 11%






0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

900,000

1,000,000

2011-2012 2012-2013 2013-2014

761,750

827,606

920,350

Operations and Maintenance Expenditures


USD# 484

Transportation Expenditures (2700)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 303,984 297,717 -2% 389,157 31%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%



Capital Outlay 1,000 77,696 7670% 85,000 9%








Special Education 7,946 9,706 22% 14,000 44%











Activity Fund 0 0 0%






SUBTOTAL 325,305 397,832 22% 502,523 26%

Enrollment (FTE)* 674.5 654.1 -3% 650.0 -1%

Amount per Pupil 482 608 26% 773 27%





TOTAL 325,305 397,832 22% 502,523 26%






0

100,000

200,000

300,000

400,000

500,000

600,000

2011-2012 2012-2013 2013-2014

325,305

397,832

502,523

Transportation Expenditures


USD# 484

Food Services Expenditures (3100)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 0 0 0% 0 0%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%







Food Service 491,709 542,851 10% 682,496 26%















Activity Fund 0 0 0%






SUBTOTAL 506,019 559,679 11% 701,512 25%

Enrollment (FTE)* 674.5 654.1 -3% 650.0 -1%

Amount per Pupil 750 856 14% 1,079 26%





TOTAL 506,019 559,679 11% 701,512 25%






0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

2011-2012 2012-2013 2013-2014

506,019 559,679

701,512

Food Service Expenditures


USD# 484

Other Costs

(2500 & 2900: Other Supplemental Services)

(3300: Community Services Operations)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 55,729 66,251 19% 172,335 160%


Supplemental General 8,373 4,156 -50% 11,500 177%

At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%




























SUBTOTAL 66,312 74,510 12% 188,471 153%

Enrollment (FTE)* 674.5 654.1 -3% 650.0 -1%

Amount per Pupil 98 114 16% 290 155%





TOTAL 66,312 74,510 12% 188,471 153%






0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

180,000

200,000

2011-2012 2012-2013 2013-2014

66,312 74,510

188,471

Other Costs


USD# 484

Capital Improvements Expenditures (4000)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 0 0 0% 0 0%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%



Capital Outlay 258,681 77,291 -70% 450,000 482%
















KPERS Spec. Ret. Contribution 0 0 0% 0 0%









SUBTOTAL 258,681 77,291 -70% 450,000 482%

Enrollment (FTE)* 674.5 654.1 -3% 650.0 -1%

Amount per Pupil 384 118 -69% 692 486%





TOTAL 258,681 77,291 -70% 450,000 482%






0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

450,000

2011-2012 2012-2013 2013-2014

258,681

77,291

450,000

Capital Improvements (4000)


USD# 484

Debt Services Expenditures (5100)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 0 0 0% 0 0%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%




























SUBTOTAL 0 0 0% 0 0%

Enrollment (FTE)* 674.5 654.1 -3% 650.0 -1%






TOTAL 0 0 0% 0 0%






0

0

0

0

0

1

1

1

1

1

1

2011-2012 2012-2013 2013-2014

0 0 0

Deb Services (5100)


USD# 484

Transfers (5200)

% %

2011-2012 2012-2013 inc/ 2013-2014 inc/


General 1,445,090 1,338,299 -7% 769,594 -42%


Supplemental General 657,192 752,011 14% 823,149 9%

At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%



Capital Outlay

















Contingency Reserve 0 0 0% 0 0%

Text Book & Student Material 0 0 0% 0 0%







SUBTOTAL 2,102,282 2,090,310 -1% 1,592,743 -24%

Enrollment (FTE)* 674.5 654.1 -3% 650.0 -1%

Amount per Pupil 3,117 3,196 3% 2,450 -23%





TOTAL 2,102,282 2,090,310 -1% 1,592,743 -24%






0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

2011-2012 2012-2013 2013-2014

2,102,282 2,090,310

1,592,743

Transfers (5200)


USD# 484

Miscellaneous Information

Unencumbered Cash Balance by Fund

July 1, 2011 July 1, 2012 July 1, 2013

General 3,949 6,862 3,187

Federal Funds 17,282 8,454 3,522

Supplemental General 37,738 68,133 81,662

At Risk (4yr Old) 78,107 137,319 85,399

At Risk (K-12) 451,808 376,465 378,594

Bilingual Education 0 0 0

Virtual Education 0 0 652

Capital Outlay 1,064,839 799,826 829,135

Driver Training 43,142 41,688 41,328

Declining Enrollment 0 0 0

Extraordinary School Program 0 0 0

Food Service 139,717 141,615 137,080

Professional Development 51,479 36,036 50,634

Parent Education Program 9,000 10,800 12,600

Summer School 0 0 0

Special Education 583,442 713,731 717,623

Cost of Living 0 0 0

Vocational Education 161,222 195,954 178,379

Gifts/Grants 0 0 0

Special Liability 0 0 0

School Retirement 0 0 0

Extraordinary Growth Facilities 0 0 0

Special Reserve 0 0 0

KPERS Spec. Ret. Contribution 0 0 0

Contingency Reserve 592,681 446,422 446,359

Text Book & Student Material 155,300 167,572 175,724

Activity Fund 30,968 36,041 37,455

Bond and Interest #1 0 0 0

Bond and Interest #2 0 0 0

No Fund Warrant 0 0 0

Special Assessment 0 0 0

Temporary Note 0 0 0

SUBTOTAL 3,420,674 3,186,918 3,179,333

Enrollment (FTE)* 674.5 654.1 650.0

Amount per Pupil 5,071 4,872 4,891

Adult Education 0 0 0

Adult Supplemental Education 0 0 0

Tuition Reimbursement 0 0 0

Special Education Coop 0 0 0

TOTAL 3,420,674 3,186,918 3,179,333






0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

July 1, 2011 July 1, 2012 July 1, 2013

3,420,674 3,186,918 3,179,333

Unencumbered Cash Balances by Fund


USD# 484

Reserve Funds

Unencumbered Cash Balance

July 1, 2011 July 1, 2012 July 1, 2013

Special Reserve 0 0 0

TOTAL OTHER 0 0 0

Amount per Pupil $0 $0 $0

*School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp,

Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed

in the Self Insured Fund to pay for claims which may arise from the categories listed above.

0

0

0

0

0

1

1

1

1

1

1

July 1, 2011 July 1, 2012 July 1, 2013

0 0 0

Unencumbered Cash Balances by Fund (Reserve Funds Only)


USD# 484

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)* 723.5 704.3 -3% 649.1 -8% 676.4 4% 650.0 -4%

Enrollment (FTE)** 730.0 704.3 -4% 674.5 -4% 654.1 -3% 650.0 -1%

Number of Students -

Free Meals 297 304 2% 248 -18% 305 23% 285 -7%

Number of Students -

Reduced Meals 111 135 22% 133 -1% 115 -14% 105 -9%

*FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk).

** FTE includes 9/20 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day

kindergarten. For example, preschool students attending half days on September 20th would be counted as .5 FTE. Kindergarten

students attending full time every day would be counted as 1.0 FTE.

Enrollment Information

600.0

620.0

640.0

660.0

680.0

700.0

720.0

740.0

2009-2010 2010-2011 2011-2012 2012-2013 2013-2014

730.0

704.3

674.5

654.1 650.0

Enrollment (FTE)** Used for Calculating "Amount per Pupil"

0

50

100

150

200

250

300

350

2009-2010 2010-2011 2011-2012 2012-2013 2013-2014

297 304

248

305 285

111 135 133

115 105

Low Income Students

Free Meals

Reduced Meals

600.0

620.0

640.0

660.0

680.0

700.0

720.0

740.0

2009-2010 2010-2011 2011-2012 2012-2013 2013-2014

723.5

704.3

649.1

676.4

650.0

FTE Enrollment for Budget Authority


USD# 484

Miscellaneous Information

Mill Rates by Fund

2011-2012 2012-2013 2013-2014

Actual Actual Budget

General 20.000 20.000 20.000

Supplemental General 21.355 25.783 26.879

Adult Education 0.000 0.000 0.000

Capital Outlay 3.985 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 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 45.340 45.783 46.879

Historical Museum 0.000 0.000 0.000

Public Library Board 0.000 0.000 0.000

Public Library Brd & Emp Benf 0.000 0.000 0.000

Recreation Commission 1.495 1.488 1.500

Rec Comm Employee Bnfts 0.000 0.000 0.000

TOTAL OTHER 1.495 1.488 1.500

0.000

10.000

20.000

30.000

40.000

50.000

60.000

70.000

80.000

2011-2012 2012-2013 2013-2014

45.340 45.783 46.879

Total USD Mill Rates

General 43%

Supplemental General 57%

2013-14 Miscellaneous Information Mill Rates by Fund (Total USD)

General

Supplemental General

Adult Education

Capital Outlay

Special Liability

School Retirement

Declining Enrollment

Cost of Living

Bond and Interest #1

Bond and Interest #2

Extraordinary Growth Facilities

No Fund Warrant

Special Assessment

Temporary Note


USD# 484

Other Information

2011-2012 2012-2013 2013-2014

Actual Actual Budget

Assessed Valuation $41,241,596 $40,946,365 $36,945,755

Bonded Indebtedness $276,722 $301,301 $231,911

$34,000,000

$35,000,000

$36,000,000

$37,000,000

$38,000,000

$39,000,000

$40,000,000

$41,000,000

$42,000,000

2011-2012 2012-2013 2013-2014

$41,241,596 $40,946,365

$36,945,755

Assessed Valuation

$0

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

2011-2012 2012-2013 2013-2014

$276,722 $301,301

$231,911

Bonded Indebtedness


USD 484

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 5,050,040 3,187 4,444,423 0 0 602,430 XXXXXXXX

Supplemental General 1,712,500 81,662 608,434 1,022,404 XXXXXXXX

Adult Education 0 0 0 0 0 0 0 0

At Risk (4yr Old) 60,000 85,399 0 0 0 0 25,399

Adult Supplemental Education 0 0 0 0 0 0

At Risk (K-12) 823,778 378,594 0 0 604,244 0 159,060

Bilingual Education 0 0 0 0 0 0 0

Virtual Education 5,000 652 0 5,000 0 652

Capital Outlay 935,000 829,135 0 3,000 145,000 33,859 75,994

Driver Training 9,545 41,328 5,750 0 0 0 0 37,533

Declining Enrollment 0 0 0 0 XXXXXXXX

Extraordinary School Program 0 0 0 0 0 0 0

Food Service 689,336 137,080 3,611 234,689 0 170,000 143,956 0

Professional Development 32,500 50,634 0 0 0 0 18,134

Parent Education Program 7,500 12,600 0 0 0 7,500 0 12,600

Summer School 0 0 0 0 0 0 0

Special Education 947,000 717,623 0 0 0 610,999 0 381,622

Vocational Education 168,379 178,379 0 0 0 50,000 0 60,000

Special Liability Expense Fund 0 0 0 0 0

Special Reserve Fund 0 XXXXXXXX

Gifts and Grants 0 0 0 0

Textbook & Student Materials Revolving 175,724 XXXXXXXX

School Retirement 0 0 0 0 0

Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX

KPERS Special Retirement Contribution 416,361 0 416,361 XXXXXXXXX

Contingency Reserve 446,359 XXXXXXXXX

Activity Funds 37,455 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 240,819 3,522 xxxxxxxxxxx 237,297 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0

Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX

SUBTOTAL 11,097,758 3,179,333 5,478,579 471,986 3,000 1,592,743 1,802,649 770,994

Less Transfers 1,592,743

TOTAL Budget Expenditures $9,505,015

2011-2012 2012-2013 2013-2014

State Revenues 5,330,904 5,301,628 5,478,579

Federal Revenues 490,955 530,948 471,986

Local Revenues 4,274,452 4,305,650 3,398,392

Total Revenues 10,096,311 10,138,226 9,348,957

Revenues Per Pupil 14,969 15,500 14,383

Sources of Revenue and Proposed Budget for 2013-14

Sources of Revenue - - State, Federal, Local

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usd 484 - fredonia finance/budget/budget_at_a_glance/13-14_summary...the mission of fredonia usd...

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