usd 418 - mcpherson

USD 418 - McPherson

i

• Budget General Information (characteristics of district)

• Supplemental Information for Tables in Summary of Expenditures

• KSDE Website Information Available

• Summary of Expenditures (Sumexpen.xlsx)

1

2013-14 Budget General Information USD # 418

Introduction

McPherson USD 418 continues to be recognized as one of the leading school districts in Kansas. The administrative, teaching, and classified employees of the district have many years of experience and dedication to the district. There are approximately 220 certified staff and 240 classified employees. More than fifty percent of the district teachers have earned a masters degree or higher. The district operates one high school (9-12), an alternative high school, one middle school (6-8), four elementary schools (K-5), early education classrooms (ages 3-4) in each elementary school, and is also the sponsoring district for the McPherson County Special Education Cooperative. Enrollment in the McPherson schools is approximately 2300. The four neighborhood elementary schools have an average regular education class size of 20 students per teacher. Each of the elementary schools provides a comprehensive program, including library services, art, vocal and instrumental music, and special education support services. The curriculum used in all schools in developed by the professional staff and implemented district wide. The middle school offers a broad program of required academic and exploratory elective courses along with Pre-AP course offerings. The average middle school class size is 22 students. Extra-curricular and athletic activities are also provided for middle school students. The high school offers a college preparatory program including several AP course offerings as well as vocational education and career planning services. Students entering high school are urged to develop a 5-year plan of academic and career exploration goals. The average class size at the high school is 22 students per classroom. All of the district schools are fully accredited by the Kansas State Board of Education under the Quality Performance Accreditation system. In addition, all of the schools have implemented measures to fulfill the requirements of the Federal No Child Left Behind act of Congress. All of the district schools benefit from high levels of parent and community involvement. Each building has an active site council consisting of school staff, parents, and community representatives. The elementary and middle schools have Parent Teacher Organizations that work closely with school administration and staff throughout the year to provide support financially and voluntarily. The high school has several advisory groups active booster clubs that support the vocational, fine arts, music, and athletic programs. A private foundation was established many years ago that provides enhanced financial support for projects and activities above those possible from the school budget. The district continues its C3 initiative of College, Career, and Citizenship readiness for students. The district received a waiver from the federal government to waive students in grades 8-12 from taking state assessments. Those students instead will take a series of ACT tests to measure AYP.

2

Board Members Leighton Kaloupek 241-1871 Brad Berg 755-2836 Vice- President Pam Lawson 245-0172 Jeff Johnson 241-8271 President Kim Janzen 480-0049 Nancy Young 755-5566 Chris Wiens 242-0436

Key Staff Superintendent: …………………………………………………………...Dr. Randy Watson Associate Superintendents: ……………………………………….……….Chris Ruder Director of Special Education: ……………………………………….……Gordon Mohn Director of Instruction: ……………………………………………………Angie McDonald Director of Operations …………………………………………………….Sheldon Anderson Business Office (Accounts Receivable) …………………………………..Tawny Hoffman Business Office (Accounts Payable) ………………………………...……Tracey Wedel Business Office (Treasurer) ……………………………………………….Jennifer Neff

The District’s Accomplishments and Challenges Accomplishments:

• ACT scores continue to be well above state and national averages. Scores have risen each year for the past five years.

• McPherson USD 418’s dropout rate has declined over the past 20 years and now is

consistently between 1.5% and 1.9% per year. This is well below the state and national average.

• Since 1982, McPherson has had 44 National Merit finalists.

• In 2012-13 McPherson High School offered nineteen Advanced Placement courses with

over 130 students taking one or more exams.

• In 2012-13, McPherson Middle School continued to offer and increased enrollment in Pre-Advanced Placement curriculum, unique to the Kansas area.

• All schools in McPherson consistently score above state and national averages on

standardized tests. Historically, McPherson has ranked as one of the top school districts in scores on the Kansas State Assessments.

• McPherson USD 418 during the 2009-10 school year began the Citizenship, Career, and

College Ready initiative. The initiative is progressive and unique as there is no other program similar in the state of Kansas. The initiative has been recognized as a model for schools across the country to follow.

3

Challenges: McPherson, USD 418 faces several challenges over the next several years (listed below). These challenges are associated primarily with the loss in funding per pupil and the difficulty to keep pace with the increases in fixed costs and the need to be able to provide competitive salaries for staff.

• Recruitment and Retention of Staff: As a result of the funding issues McPherson USD 418 is experiencing, it is becoming more difficult to maintain competitive salaries for staff. This continues to put a strain on the districts ability to recruit and retain the quality staff this district and community expects for its students.

• Budget Cuts: The district continues to function in difficult economic times. The district

will have a slight increase in its general fund budget compared to 2010-11, but continues to face the challenges of cuts in the Base State Aid Per Pupil over the last several years.

• Rising Fixed Costs:

o Health Care Costs – the cost of health care continues to rise. The district

continues to fund health insurance for its employees. o Utilities – The rising costs electric rates along with water and gas costs continue

to increase at a rate greater than the increase of BSAPP. o Fuel Costs – The cost of fuel for district transportation continues to be a major

concern. The increased demand of costs decreases the funds for instruction and salaries.

4

Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds)

The budget is designed to best meet the needs of the various responsibilities of a school district. Every effort has been made to utilize resources to the optimum for the benefit of the students and patrons of McPherson USD 418. The goal is to support instruction at the highest level possible and that is demonstrated by an increase in expenditures for instruction.

2. Summary of General Fund Expenditures by Function

Emphasis has been placed on instruction. Student & Instruction support continues to be an area of great emphasis of the General Fund budget. Salary increases are reflected in the budget as hiring and retaining the highest quality of people within the organization is a district goal.

3. Summary of Supplemental General Fund Expenditures by Function

The majority of expenses for operations and maintenance are primarily supported through the Supplemental General Budget. Some instructional materials also come from this fund.

4. Summary of General and Supplemental General Fund Expenditures by Function

The emphasis of the combined General and Supplemental General Funds expenditures is on instruction.

5. Summary of Special Education Fund by Function

All funds transferred to the Special Education Cooperative pass through to the Special Education Fund.

6. Instruction Expenditures (1000)

This area continues to be an emphasis of the district and placing more budget authority for instruction will continue to be a goal. This fund has seen an increase over the past few years including this year.

7. Student and Instructional Support Expenditures (2100 & 2200)

This fund includes library, counseling, and nursing expenses 8. General Administration Expenditures (2300)

5

The fund emphasizes Board of Education expenses, Superintendent’s office and business office expenses.

9. School Administration Expenditures (2400)

This fund includes all building administrative expenses. 10. Operations and Maintenance Expenditures (2600)

Operations and maintenance expenses in line 2600 from the General Fund continue to be budgeted from the Supplemental General.

11. Other Costs (2500 & 2900: Other Supplemental Services) (3000: Non-Instruction Services) 12. Capital Improvements (4000)

The district shifted focus from large capital outlay projects to maintenance of existing facilities along with maintaining annual costs with the passing of the bond issue.

13. Debt Services (5000)

McPherson passed a 13.25 million dollar bond issue in the spring of 2013 increasing the district overall debt, however was able to actually reduce the bond and interest mill levi to do so with the existing bonds retiring.

14. Miscellaneous Information - Transfers

Transfers are made primarily from the general fund to fund programs including 4 year old at risk, at risk, bilingual services, and vocational. Transfer to special education is flow through and a mandatory transfer.

15. Miscellaneous Information Unencumbered Cash Balance by Fund

Unencumbered cash balances in several funds will allow for any changes in the funding in per pupil and allow the district to meet financial needs in the environment of late state aid payments.

16. Reserve Funds Unencumbered Cash Balance 17. Other Information - FTE 18. Miscellaneous Information Mill Rates by Fund

6

The overall mill rate decreased by one mill in FY 2014. The assessed valuation increased approximately ten million dollars this past year.

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.

7

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# 418

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 20,456,115 61% 22,277,358 59% 9% 24,935,378 64% 12%

Student Support Services 3,308,033 10% 3,586,922 10% 8% 3,663,200 9% 2%

Instructional Support Services 1,102,152 3% 1,069,319 3% -3% 965,491 2% -10%

General Administration 1,111,504 3% 1,099,139 3% -1% 1,155,313 3% 5%

School Administration (Building) 1,262,192 4% 1,268,760 3% 1% 1,317,598 3% 4%

Operations & Maintenance 2,116,512 6% 2,295,620 6% 8% 2,602,380 7% 13%

Transportation 510,596 2% 560,130 1% 10% 590,192 2% 5%

Food Services 1,212,908 4% 1,248,410 3% 3% 1,277,564 3% 2%

Capital Improvements 851,138 3% 2,499,225 7% 194% 640,617 2% -74%

Debt Services 1,215,181 4% 1,225,931 3% 1% 1,552,171 4% 27%

Other Costs 241,808 1% 330,204 1% 37% 377,980 1% 14%

Total Expenditures* 33,388,139 100% 37,461,018 100% 12% 39,077,884 100% 4%

Amount per Pupil $14,055 $15,704 12% $16,381 4%

Current Expenditures** 30,554,602 100% 32,917,107 100% 8% 36,085,713 100% 10%

Amount per Pupil $12,862 $13,799 7% $15,127 10%

Instruction*** (Total Expenditures) 19,768,083 59% 21,745,214 58% -1% 24,435,378 63% 5%

Instruction*** (Current Expenditures) 19,768,083 65% 21,745,214 66% 1% 24,435,378 68% 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

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

24,935,378

3,663,200

965,491 1,155,313 1,317,598 2,602,380

590,192 1,277,564 640,617 1,552,171 377,980

Summary of Total Expenditures by Function (All Funds)

2011-2012

2012-2013

2013-2014

Instruction 64%

Student Support Services 9%

Instructional Support 2%

General Administration 3%

School Administration (Building)

3% Operations & Maintenance

7%

Transportation 2% Food Services

3%

Capital Improvements 2% Debt Services

4%

Other Costs 1%

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

9/16/2013 2:23 PM Sumexpen.xlsx Page 1 of 24

USD# 418

Summary of General Fund Expenditures

by Function

% % % % %

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


Instruction 6,715,013 70% 7,351,323 71% 9% 7,685,506 71% 5%

Student Support 586,755 6% 495,720 5% -16% 520,746 5% 5%

Instructional Support 533,494 6% 591,708 6% 11% 583,184 5% -1%

General Administration 418,491 4% 461,111 4% 10% 467,135 4% 1%


Operations & Maintenance 10,664 0% 20,844 0% 95% 18,700 0% -10%

Transportation 322,775 3% 371,431 4% 15% 389,031 4% 5%

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

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

Total Expenditures 9,631,011 100% 10,354,962 100% 8% 10,755,828 100% 4%

Amount per Pupil $4,054 $4,341 7% $4,509 4%

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

0

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,0007,685,506

520,746 583,184 467,135

1,091,526

18,700 389,031

0 0

Summary of General Fund Expenditures

2011-2012

2012-2013

2013-2014

Instruction 72% Student Support

5%




10%

Transportation 4%

2013-14 Summary of General Fund Expenditures by Function

Instruction

Student Support





Transportation


Other Costs


USD# 418

Summary of Supplemental General Fund Expenditures

by Function

% % % % %

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


Instruction 5,152 0% 390,301 16% 7476% 429,246 16% 10%

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

Instructional Support 454 0% 0 0% -100% 500 0% 0%

General Administration 79,121 4% 53,314 2% -33% 75,000 3% 41%

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


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


Other Costs 115,390 6% 239,915 10% 108% 261,874 10% 9%


Amount per Pupil $808 $1,013 25% $1,091 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

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

429,246

0 500 75,000

0

1,835,975

0 0

261,874

Summary of Supplemental General Expenditures by Function

2011-2012

2012-2013

2013-2014

Instruction 16%


Operations & Maintenance 71%

Other Costs 10%

2013-14 Summary of Supplemental General Fund Expenditures by Function

Instruction

Student Support





Transportation


Other Costs


USD# 418

Summary of General and Supplemental General Fund

Expenditures by Function

% % % % %

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


Instruction 6,720,165 58% 7,741,624 61% 15% 8,114,752 61% 5%

Student Support 586,755 5% 495,720 4% -16% 520,746 4% 5%

Instructional Support 533,948 5% 591,708 5% 11% 583,684 4% -1%

General Administration 497,612 4% 514,425 4% 3% 542,135 4% 5%



Transportation 322,775 3% 371,431 3% 15% 389,031 3% 5%


Other Costs 115,390 1% 239,915 2% 108% 261,874 2% 9%


Amount per Pupil $4,862 $5,354 10% $5,600 5%

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

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

9,000,000 8,114,752

520,746 583,684 542,135 1,091,526

1,854,675

389,031 0 261,874

Summary of General and Supplemental General Fund Expenditures by Function

2011-2012

2012-2013

2013-2014

Instruction 61%

Student Support 4%




8%

Operations & Maintenance 14%

Transportation 3%

Other Costs

2%

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

Instruction

Student Support





Transportation


Other Costs


USD# 418

Summary of Special Education Fund

by Function

% % % % %

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


Instruction 3,710,145 100% 4,220,166 100% 14% 4,822,420 100% 14%

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 0 0% 0 0% 0% 0 0% 0%


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


Amount per Pupil $1,562 $1,769 13% $2,022 14%

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

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

3,7

10

,14

5

0

0

0

0

0

0

0

0

4,2

20

,16

6

0

0

0

0

0

0

0

0

4,8

22

,42

0

0

0

0

0

0

0

0

0

Summary of Special Education Fund Expenditures by Function

2011-2012

2012-2013

2013-2014

Instruction 100%

2013-14 Summary of Special Education Fund by Function

Instruction

Student Support





Transportation


Other Costs


USD# 418

Instruction Expenditures (1000)

% %

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

Actual Actual dec Budget dec

General 6,715,013 7,351,323 9% 7,685,506 5%

Federal Funds 722,668 811,092 12% 878,811 8%

Supplemental General 5,152 390,301 7476% 429,246 10%

At Risk (4yr Old) 42,352 44,566 5% 45,000 1%

At Risk (K-12) 1,019,471 1,057,275 4% 1,376,551 30%

Bilingual Education 54,217 45,067 -17% 45,000 0%

Virtual Education 0 0 0% 0 0%

Capital Outlay 688,032 532,144 -23% 500,000 -6%

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 0 0 0% 0 0%

Special Education 3,710,145 4,220,166 14% 4,822,420 14%

Cost of Living 0 0 0% 0 0%

Vocational Education 442,726 433,619 -2% 480,000 11%

Gifts/Grants 94,870 63,943 -33% 130,000 103%

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 1,138,842 1,057,417 -7% 1,205,456 14%

Contingency Reserve 24,864 48 -100%

Text Book & Student Material 132,216 174,855 32%

Activity Fund 153,311 132,448 -14% 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 14,943,879 16,314,264 9% 17,597,990 8%

Enrollment (FTE)* 2,375.5 2,385.5 0% 2,385.5 0%

Amount per Pupil 6,291 6,839 9% 7,377 8%

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 5,512,236 5,963,094 8% 7,337,388 23%

TOTAL 20,456,115 22,277,358 9% 24,935,378 12%

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

2,000,000

4,000,000

6,000,000

8,000,000

2011-2012 2012-2013 2013-2014

6,715,013 7,351,323 7,685,506

5,152 390,301 429,246

3,710,145 4,220,166

4,822,420

Instruction Expenditures

GeneralSupplemental GeneralSpecial Education

0

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

2011-2012 2012-2013 2013-2014

20,456,115 22,277,358

24,935,378 Instruction Expenditures


USD# 418

Student Support Expenditures (2100)

% %

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


General 586,755 495,720 -16% 520,746 5%

Federal Funds 81,945 75,328 -8% 74,994 0%

Supplemental General 0 0 0% 0 0%

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

At Risk (K-12) 96,957 173,956 79% 176,446 1%

Bilingual Education 0 0 0% 0 0%


Capital Outlay 0 0 0% 0 0%

Driver Training 0 0 0% 0 0%







Special Education 0 0 0% 0 0%


Vocational Education 0 0 0% 0 0%

Gifts/Grants 0 0 0% 0 0%





KPERS Spec. Ret. Contribution 80,326 74,583 -7% 85,024 14%

Contingency Reserve 0 0 0%

Text Book & Student Material 0 0 0%

Activity Fund 0 0 0% 0 0%






SUBTOTAL 845,983 819,587 -3% 857,210 5%

Enrollment (FTE)* 2,375.5 2,385.5 0% 2,385.5 0%

Amount per Pupil 356 344 -4% 359 5%




Special Education Coop 2,462,050 2,767,335 12% 2,805,990 1%

TOTAL 3,308,033 3,586,922 8% 3,663,200 2%

Amount per Pupil $1,461 $1,591 9% $1,576 -1%






3,100,000

3,200,000

3,300,000

3,400,000

3,500,000

3,600,000

3,700,000

2011-2012 2012-2013 2013-2014

3,308,033

3,586,922

3,663,200

Student Support Expenditures


USD# 418

Instructional Support Expenditures (2200)

% %

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


General 533,494 591,708 11% 583,184 -1%

Federal Funds 225,904 208,557 -8% 223,343 7%

Supplemental General 454 0 -100% 500 0%

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

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








Professional Development 161,703 127,264 -21% 0 -100%





Vocational Education 1,425 0 -100% 0 0%















SUBTOTAL 989,026 988,852 0% 876,935 -11%

Enrollment (FTE)* 2,375.5 2,385.5 0% 2,385.5 0%

Amount per Pupil 416 415 0% 368 -11%




Special Education Coop 113,126 80,467 -29% 88,556 10%

TOTAL 1,102,152 1,069,319 -3% 965,491 -10%

Amount per Pupil $464 $448 -3% $405 -10%






850,000

900,000

950,000

1,000,000

1,050,000

1,100,000

1,150,000

2011-2012 2012-2013 2013-2014

1,102,152

1,069,319

965,491

Instructional Support Expenditures


USD# 418

General Administration Expenditures (2300)

% %

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


General 418,491 461,111 10% 467,135 1%

Federal Funds 162,863 124,027 -24% 126,615 2%

Supplemental General 79,121 53,314 -33% 75,000 41%

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

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



Capital Outlay 32,892 69,666 112% 70,000 0%











Gifts/Grants 2,894 3,589 24% 4,000 11%

Special Liability Expense 0 0 0% 0 0%





Contingency Reserve 30,650 0 -100%








SUBTOTAL 842,937 819,437 -3% 865,562 6%

Enrollment (FTE)* 2,375.5 2,385.5 0% 2,385.5 0%

Amount per Pupil 355 344 -3% 363 6%




Special Education Coop 268,567 279,702 0% 289,751 4%

TOTAL 1,111,504 1,099,139 -1% 1,155,313 5%






1,070,000

1,080,000

1,090,000

1,100,000

1,110,000

1,120,000

1,130,000

1,140,000

1,150,000

1,160,000

2011-2012 2012-2013 2013-2014

1,111,504

1,099,139

1,155,313

General Administration Expenditures


USD# 418

School Administration Expenditures (2400)

% %

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


General 1,043,819 1,062,825 2% 1,091,526 3%

Federal Funds 23,383 22,850 -2% 23,344 2%


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

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














Gifts/Grants 127 0 -100% 0 0%

Special Liability Expense 0 0 0% 0 0%













SUBTOTAL 1,202,991 1,211,637 1% 1,258,468 4%

Enrollment (FTE)* 2,375.5 2,385.5 0% 2,385.5 0%

Amount per Pupil 506 508 0% 528 4%





TOTAL 1,262,192 1,268,760 1% 1,317,598 4%






1,230,000

1,240,000

1,250,000

1,260,000

1,270,000

1,280,000

1,290,000

1,300,000

1,310,000

1,320,000

2011-2012 2012-2013 2013-2014

1,262,192

1,268,760

1,317,598

School Administration Expenditures


USD# 418

Operations and Maintenance Expenditures (2600)

% %

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


General 10,664 20,844 95% 18,700 -10%

Federal Funds 45,282 47,959 6% 50,152 5%

Supplemental General 1,719,252 1,733,757 1% 1,835,975 6%

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

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



Capital Outlay 98,134 236,164 141% 250,000 6%




Food Service 0 0 0% 190,000 0%







Gifts/Grants 0 35,300 0% 0 -100%














SUBTOTAL 2,044,694 2,233,134 9% 2,526,212 13%

Enrollment (FTE)* 2,375.5 2,385.5 0% 2,385.5 0%

Amount per Pupil 861 936 9% 1,059 13%





TOTAL 2,116,512 2,295,620 8% 2,602,380 13%






0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

2011-2012 2012-2013 2013-2014

2,116,512 2,295,620

2,602,380

Operations and Maintenance Expenditures


USD# 418

Transportation Expenditures (2700)

% %

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


General 322,775 371,431 15% 389,031 5%

Federal Funds 57,837 42,436 -27% 47,606 12%


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

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






















Activity Fund 0 0 0%






SUBTOTAL 382,397 415,524 9% 438,526 6%

Enrollment (FTE)* 2,375.5 2,385.5 0% 2,385.5 0%





Special Education Coop 128,199 144,606 13% 151,666 5%

TOTAL 510,596 560,130 10% 590,192 5%






460,000

480,000

500,000

520,000

540,000

560,000

580,000

600,000

2011-2012 2012-2013 2013-2014

510,596

560,130

590,192

Transportation Expenditures


USD# 418

Food Services Expenditures (3100)

% %

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


General 0 0 0% 0 0%

Federal Funds 47,019 42,547 -10% 44,576 5%


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

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







Food Service 1,110,553 1,154,484 4% 1,174,416 2%















Activity Fund 0 0 0%






SUBTOTAL 1,212,908 1,248,410 3% 1,277,564 2%

Enrollment (FTE)* 2,375.5 2,385.5 0% 2,385.5 0%





Special Education Coop 0 0 0% 0 0%

TOTAL 1,212,908 1,248,410 3% 1,277,564 2%






1,180,000

1,190,000

1,200,000

1,210,000

1,220,000

1,230,000

1,240,000

1,250,000

1,260,000

1,270,000

1,280,000

2011-2012 2012-2013 2013-2014

1,212,908

1,248,410

1,277,564

Food Service Expenditures


USD# 418

Other Costs

(2500 & 2900: Other Supplemental Services)

(3300: Community Services Operations)

% %

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


General 0 0 0% 0 0%

Federal Funds 70,840 67,409 -5% 71,559 6%

Supplemental General 115,390 239,915 108% 261,874 9%

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

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



Capital Outlay 242 0 -100% 0 0%

























SUBTOTAL 206,107 325,555 58% 354,216 9%

Enrollment (FTE)* 2,375.5 2,385.5 0% 2,385.5 0%






TOTAL 241,808 330,204 37% 377,980 14%






0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

2011-2012 2012-2013 2013-2014

241,808

330,204

377,980

Other Costs


USD# 418

Capital Improvements Expenditures (4000)

% %

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


General 0 0 0% 0 0%

Federal Funds 16,974 2,602 -85% 4,000 54%


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

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



Capital Outlay 799,056 2,480,006 210% 620,000 -75%
















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







Special Assessment 35,108 16,617 -53% 16,617 0%


SUBTOTAL 851,138 2,499,225 194% 640,617 -74%

Enrollment (FTE)* 2,375.5 2,385.5 0% 2,385.5 0%

Amount per Pupil 358 1,048 192% 269 -74%





TOTAL 851,138 2,499,225 194% 640,617 -74%






0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

2011-2012 2012-2013 2013-2014

851,138

2,499,225

640,617

Capital Improvements (4000)


USD# 418

Debt Services Expenditures (5100)

% %

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


General 0 0 0% 0 0%

Federal Funds 0 0 0% 0 0%


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

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























Bond and Interest #1 1,215,181 1,225,931 1% 1,552,171 27%





SUBTOTAL 1,215,181 1,225,931 1% 1,552,171 27%

Enrollment (FTE)* 2,375.5 2,385.5 0% 2,385.5 0%






TOTAL 1,215,181 1,225,931 1% 1,552,171 27%






0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

2011-2012 2012-2013 2013-2014

1,215,181 1,225,931

1,552,171

Deb Services (5100)


USD# 418

Transfers (5200)

% %

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


General 3,744,519 3,314,598 -11% 3,812,420 15%

Federal Funds 0 0 0% 0 0%

Supplemental General 2,515,155 2,138,716 -15% 2,262,600 6%

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 0 149,800 0% 95,150 -36%







SUBTOTAL 6,259,674 5,603,114 -10% 6,170,170 10%

Enrollment (FTE)* 2,375.5 2,385.5 0% 2,385.5 0%

Amount per Pupil 2,635 2,349 -11% 2,587 10%





TOTAL 6,259,674 5,603,114 -10% 6,170,170 10%






5,200,000

5,300,000

5,400,000

5,500,000

5,600,000

5,700,000

5,800,000

5,900,000

6,000,000

6,100,000

6,200,000

6,300,000

2011-2012 2012-2013 2013-2014

6,259,674

5,603,114

6,170,170

Transfers (5200)


USD# 418

Miscellaneous Information

Unencumbered Cash Balance by Fund

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

General 0 0 0

Federal Funds 1,603 2,163 0

Supplemental General 381,745 513,585 575,883

At Risk (4yr Old) 0 0 0

At Risk (K-12) 372,960 514,103 302,997

Bilingual Education 0 0 0

Virtual Education 0 0 0

Capital Outlay 2,310,289 2,554,866 872,670

Driver Training 0 0 0

Declining Enrollment 0 0 0

Extraordinary School Program 0 0 0

Food Service 19,725 28,976 2,201

Professional Development 235,884 249,181 125,600

Parent Education Program 0 0 0

Summer School 0 0 0

Special Education 1,321,233 1,503,575 1,369,856

Cost of Living 0 0 0

Vocational Education 0 95,736 10,000

Gifts/Grants 56,235 76,905 88,594

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 558,392 545,791 551,883

Text Book & Student Material 420,008 450,026 285,796

Activity Fund 44,561 52,891 131,809

Bond and Interest #1 1,705,928 1,715,100 1,858,688

Bond and Interest #2 0 0 0

No Fund Warrant 0 0 0

Special Assessment 15,898 9,184 9,595

Temporary Note 0 0 0

SUBTOTAL 7,444,461 8,312,082 6,185,572

Enrollment (FTE)* 2,375.5 2,385.5 2,385.5

Amount per Pupil 3,134 3,484 2,593

Adult Education 0 0 0

Adult Supplemental Education 0 0 0

Tuition Reimbursement 0 0 0

Special Education Coop 835,751 345,024 482,413

TOTAL 8,280,212 8,657,106 6,667,985






0

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

9,000,000

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

8,280,212 8,657,106

6,667,985

Unencumbered Cash Balances by Fund


USD# 418

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# 418

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)* 2,241.1 2,283.8 2% 2,264.9 -1% 2,254.2 0% 2,324.2 3%

Enrollment (FTE)** 2,355.5 2,375.5 1% 2,375.5 0% 2,385.5 0% 2,385.5 0%

Number of Students -

Free Meals 637 721 13% 793 10% 803 1% 853 6%

Number of Students -

Reduced Meals 275 280 2% 277 -1% 271 -2% 250 -8%

*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

2340.0

2345.0

2350.0

2355.0

2360.0

2365.0

2370.0

2375.0

2380.0

2385.0

2390.0

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

2355.5

2375.5 2375.5

2385.5 2385.5

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

0

100

200

300

400

500

600

700

800

900

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

637

721 793 803

853

275 280 277 271 250

Low Income Students

Free Meals

Reduced Meals

2180.0

2200.0

2220.0

2240.0

2260.0

2280.0

2300.0

2320.0

2340.0

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

2241.1

2283.8

2264.9 2254.2

2324.2

FTE Enrollment for Budget Authority


USD# 418

Miscellaneous Information

Mill Rates by Fund

2011-2012 2012-2013 2013-2014

Actual Actual Budget

General 20.000 20.000 20.000

Supplemental General 18.472 17.790 18.108

Adult Education 0.000 0.000 0.000

Capital Outlay 8.007 7.982 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 5.846 6.483 5.017

Bond and Interest #2 0.000 0.000 0.000

No Fund Warrant 0.000 0.000 0.000

Special Assessment 0.120 0.065 0.195

Temporary Note 0.000 0.000 0.000

TOTAL USD 52.445 52.320 51.320

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 6.006 5.987 6.000

Rec Comm Employee Bnfts 0.000 0.000 0.000

TOTAL OTHER 6.006 5.987 6.000

0.000

10.000

20.000

30.000

40.000

50.000

60.000

70.000

80.000

2011-2012 2012-2013 2013-2014

52.445 52.320 51.320

Total USD Mill Rates

General 39%

Supplemental General 35%

Capital Outlay 16%

Bond and Interest #1 10%

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# 418

Other Information

2011-2012 2012-2013 2013-2014

Actual Actual Budget

Assessed Valuation $167,012,806 $173,662,479 $182,565,479

Bonded Indebtedness $4,753,262 $3,682,460 $15,999,143

$155,000,000

$160,000,000

$165,000,000

$170,000,000

$175,000,000

$180,000,000

$185,000,000

2011-2012 2012-2013 2013-2014

$167,012,806

$173,662,479

$182,565,479

Assessed Valuation

$0

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

2011-2012 2012-2013 2013-2014

$4,753,262 $3,682,460

$15,999,143

Bonded Indebtedness


USD 418

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 14,568,248 0 11,400,033 0 95,150 3,073,065 XXXXXXXX

Supplemental General 4,865,195 575,883 1,137,317 3,151,995 XXXXXXXX

Adult Education 0 0 0 0 0 0 0 0

At Risk (4yr Old) 45,000 0 0 0 45,000 0 0

Adult Supplemental Education 0 0 0 0 0 0

At Risk (K-12) 1,552,997 302,997 0 0 1,250,000 0 0

Bilingual Education 45,000 0 0 0 45,000 0 0

Virtual Education 0 0 0 0 0 0

Capital Outlay 1,440,000 872,670 0 2,500 0 1,429,515 864,685

Driver Training 0 0 0 0 0 0 0 0

Declining Enrollment 0 0 0 0 XXXXXXXX

Extraordinary School Program 0 0 0 0 0 0 0

Food Service 1,364,416 2,201 15,600 633,948 0 0 756,750 44,083

Professional Development 0 125,600 0 0 0 0 125,600

Parent Education Program 0 0 0 0 0 0 0 0

Summer School 0 0 0 0 0 0 0

Special Education 4,822,420 1,369,856 0 0 0 4,335,020 0 882,456

Vocational Education 480,000 10,000 0 0 0 400,000 70,000 0

Special Liability Expense Fund 0 0 0 0 0

Special Reserve Fund 0 XXXXXXXX

Gifts and Grants 134,000 88,594 135,000 89,594

Textbook & Student Materials Revolving 285,796 XXXXXXXX

School Retirement 0 0 0 0 0

Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX

KPERS Special Retirement Contribution 1,889,427 0 1,889,427 XXXXXXXXX

Contingency Reserve 551,883 XXXXXXXXX

Activity Funds 131,809 XXXXXXXXX

Tuition Reimbursement 0 0 0 0 0

Bond and Interest #1 1,552,171 1,858,688 201,782 0 0 916,704 1,425,003

Bond and Interest #2 0 0 0 0 0 0 0

No Fund Warrant 0 0 0 0

Special Assessment 16,617 9595 33,014 25,992

Temporary Note 0 0 0 0 0

Coop Special Education 10,832,413 482,413 0 1,450,000 0 9,400,000 500,000

Federal Funds 1,545,000 0 xxxxxxxxxxx 1,545,000 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0

Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX

SUBTOTAL 45,152,904 6,667,985 14,644,159 3,628,948 2,500 6,170,170 18,966,043 3,957,413

Less Transfers 6,170,170

TOTAL Budget Expenditures $38,982,734

2011-2012 2012-2013 2013-2014

State Revenues 13,440,644 13,310,409 14,644,159

Federal Revenues 3,311,349 3,202,334 3,628,948

Local Revenues 23,272,714 24,562,268 25,138,713

Total Revenues 40,024,707 41,075,011 43,411,820

Revenues Per Pupil 16,849 17,219 18,198

Sources of Revenue and Proposed Budget for 2013-14

Sources of Revenue - - State, Federal, Local

Intentionally left blank

usd 418 - mcpherson

Documents