budget at a glance 2017-18 finance/budget/budget_at_a... · 2018-02-08 · *fte is the audited...
TRANSCRIPT
USD 105 - Rawlins County
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# 105
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 2,643,109 64% 2,586,647 63% -2% 2,808,602 58% 9%
Student Support Services 86,046 2% 48,782 1% -43% 48,058 1% -1%
Instructional Support Services 67,402 2% 9,393 0% -86% 13,442 0% 43%
Administration & Support 371,221 9% 355,106 9% -4% 415,766 9% 17%
Operations & Maintenance 379,199 9% 387,474 9% 2% 499,386 10% 29%
Transportation 235,838 6% 363,011 9% 54% 598,900 12% 65%
Food Services 189,665 5% 203,398 5% 7% 256,798 5% 26%
Capital Improvements 29,356 1% 69,975 2% 138% 110,000 2% 57%
Debt Services 112,441 3% 112,441 3% 0% 110,424 2% -2%
Other Costs 0 0% 0 0% 0% 0 0% 0%
Total Expenditures* 4,114,277 100% 4,136,227 100% 1% 4,861,376 100% 18%
Amount per Pupil $12,340 $12,906 5% $14,958 16%
Current Expenditures** 3,906,731 100% 3,760,644 100% -4% 4,242,952 100% 13%
Amount per Pupil $11,718 $11,734 0% $13,055 11%
Instruction*** (Total Expenditures) 2,608,838 63% 2,564,913 62% -1% 2,780,602 57% -5%
Instruction*** (Current Expenditures) 2,608,838 67% 2,564,913 68% 1% 2,780,602 66% -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 - 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
3,000,0002,808,602
48,058 13,442
415,766 499,386 598,900256,798
110,000 110,424 0
Summary of Total Expenditures by Function (All Funds)
2015-2016
2016-2017
2017-2018
2
USD# 105
2015-2016 2016-2017 2017-2018
Actual Actual Budget
Instruction 2,643,109 2,586,647 2,808,602
Student Support 86,046 48,782 48,058
Instructional Support 67,402 9,393 13,442
Administration & Support 371,221 355,106 415,766
Operations & Maintenance 379,199 387,474 499,386
Transportation 235,838 363,011 598,900
Food Services 189,665 203,398 256,798
Capital Improvements 29,356 69,975 110,000
Debt Services 112,441 112,441 110,424
Other Costs 0 0 0
Total Expenditures* 4,114,277 4,136,227 4,861,376
*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
4,500,000
5,000,000
2,80
8,60
2
48,0
58
13,4
42
415,
766
499,
386
598,
900
256,
798
110,
000
110,
424
0
4,86
1,37
6
Total Expenditures By Function (All Funds)
2015-2016
2016-2017
2017-2018
3
USD# 105
2015-2016 2016-2017 2017-2018
Actual Actual Budget
Instruction 7,928 8,071 8,642
Student Support 258 152 148
Instructional Support 202 29 41
Administration & Support 1,113 1,108 1,279
Operations & Maintenance 1,137 1,209 1,537
Transportation 707 1,133 1,843
Food Services 569 635 790
Capital Improvements 88 218 338
Debt Services 337 351 340
Other Costs 0 0 0
Total Expenditures Per Pupil** 12,340 12,906 14,958
Enrollment (FTE)* 333.4 320.5 325.0
**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
2,000
4,000
6,000
8,000
10,000
12,000
14,000
16,000
8,64
2
148
41
1,27
9
1,53
7
1,84
3
790
338
340
0
14,9
58
Amount Per Pupil By Function (All Funds)
2015-2016
2016-2017
2017-2018
4
5
USD# 105
Instruction Expenditures (1000)
% %
2015-2016 2016-2017 inc/ 2017-2018 inc/
Actual Actual dec Budget dec
General 1,137,263 1,081,156 -5% 1,352,263 25%
Federal Funds 102,974 105,220 2% 60,878 -42%
Supplemental General 406,789 400,625 -2% 142,960 -64%
At Risk (4yr Old) 0 0 0% 0 0%
At Risk (K-12) 228,570 280,795 23% 303,366 8%
Bilingual Education 0 0 0% 25,000 0%
Virtual Education 0 0 0% 0 0%
Capital Outlay 34,271 21,734 -37% 28,000 29%
Driver Education 4,126 5,305 29% 5,618 6%
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 436,758 449,981 3% 556,775 24%
Cost of Living 0 0 0% 0 0%
Career and Postsecondary Ed. 108,752 74,286 -32% 113,487 53%
Gifts/Grants 7,923 0 -100% 3,733 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 140,180 128,943 -8% 216,522 68%
Contingency Reserve 0 0 0%
Text Book & Student Material 6,143 7,476 22%
Activity Fund 29,360 31,126 6%
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 2,643,109 2,586,647 -2% 2,808,602 9%
Enrollment (FTE)* 333.4 320.5 -4% 325.0 1%
Amount per Pupil 7,928 8,071 2% 8,642 7%
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 2,643,109 2,586,647 -2% 2,808,602 9%
2,450,000
2,500,000
2,550,000
2,600,000
2,650,000
2,700,000
2,750,000
2,800,000
2,850,000
2015-2016 2016-2017 2017-2018
2,643,109
2,586,647
2,808,602
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 105
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 2,836,248 304 2,835,944 0 XXXXXXXXXX 0 0 XXXXXXXXXX
Supplemental General 883,570 15,958 46,716 0 820,896 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) 303,366 51,404 0 0 304,285 0 52,323
Bilingual Education 25,000 0 0 0 25,000 0 0
Virtual Education 0 0 0 0 0 0
Capital Outlay 618,424 317,147 0 0 3,000 88,000 332,950 122,673
Driver Training 5,618 8,899 2,800 0 0 1,000 2,000 9,081
Declining Enrollment 0 0 0 0 XXXXXXXX
Extraordinary School Program 0 0 0 0 0 0 0
Food Service 248,478 68,512 1,856 121,081 400 5,000 101,715 50,086
Professional Development 5,500 16,293 0 0 0 0 6,500 17,293
Parent Education Program 0 0 0 0 0 0 0 0
Summer School 0 0 0 0 0 0 0
Special Education 557,275 92,050 0 0 0 557,000 0 91,775
Career and Postsecondary Education 113,487 86,021 0 0 0 112,870 0 85,404
Special Liability Expense Fund 0 0 0 0 0 0
Special Reserve Fund 0 XXXXXXXX
Gifts and Grants 3,733 3,733 0 0
Textbook & Student Materials Revolving 8,512 XXXXXXXX
School Retirement 0 0 0 0 0
Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX
KPERS Special Retirement Contribution 292,954 0 292,954 XXXXXXXXXX XXXXXXXXX
Contingency Reserve 104,000 XXXXXXXXX
Activity Funds 22,707 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 60,878 0 xxxxxxxxxxx 60,878 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0
Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX
SUBTOTAL 5,954,531 795,540 3,180,270 181,959 3,400 1,093,155 1,264,061 428,635
Less Transfers 1,093,155
TOTAL Budget Expenditures $4,861,376
2015-2016 2016-2017 2017-2018
State Revenues 3,003,138 2,893,612 3,180,270
Federal Revenues 211,161 217,064 181,959
Local Revenues* 1,218,373 1,117,914 1,267,461
Total Revenues 4,432,672 4,228,590 4,629,690
Revenues Per Pupil 13,295 13,194 14,245
*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.
295.0
300.0
305.0
310.0
315.0
320.0
325.0
330.0
335.0
2013-2014 2014-2015 2015-2016 2016-2017 2017-2018
310.5
323.5
333.4
320.5
325.0
FTE Enrollment for Budget Authority
0
20
40
60
80
100
120
140
2013-2014 2014-2015 2015-2016 2016-2017 2017-2018
121
139130
111120
55 53 5044
32
Low Income Students
Free Meals
Reduced Meals
USD# 105
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)* 310.5 323.5 4% 333.4 3% 320.5 -4% 325.0 1%
Number of Students -
Free Meals 121 139 15% 130 -6% 111 -15% 120 8%
Number of Students -
Reduced Meals 55 53 -4% 50 -6% 44 -12% 32 -27%
Enrollment Information
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USD# 105
Miscellaneous Information
Mill Rates by Fund
2015-2016 2016-2017 2017-2018
Actual Actual Budget
General 20.000 20.000 20.000
Supplemental General 21.033 17.320 20.000
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 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 49.033 45.320 48.000
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 2.303 2.340 2.340
Rec Comm Employee Bnfts 0.000 0.000 0.000
TOTAL OTHER 2.303 2.340 2.340
0.000
10.000
20.000
30.000
40.000
50.000
60.000
70.000
80.000
2015-2016 2016-2017 2017-2018
49.03345.320
48.000
Total USD Mill Rates
9
USD# 105
Other Information
2015-2016 2016-2017 2017-2018
Actual Actual Budget
Assessed Valuation $34,613,686 $38,414,055 $43,206,236
Bonded Indebtedness 303,714 235,266 119,954
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USD# 105
FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary
Administrators (Certified/Non-Certified) 2.0 206,659 103,330 2.0 195,836 97,918 2.0 207,192 103,596
Teachers (Full Time) 32.0 1,621,642 50,676 31.1 1,582,852 50,896 30.0 1,734,931 57,831
Other Certified (Licensed) Personnel 2.0 107,916 53,958 2.0 90,885 45,443 3.0 114,029 38,010
Classified Personnel 30.5 713,418 23,391 29.5 761,785 25,823 27.9 810,808 29,061
Substitutes/Temporary Help XXXXX XXXXXXXXX XXXXX XXXXXXXXX XXXXX 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
120,000
Administrators(Certified/Non-Certified)
Teachers (Full Time) Other Certified (Licensed)Personnel
Classified Personnel
103,596
57,831
38,01029,061
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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