BUDGET AT A GLANCE. USD Oberlin

Transcription

1 BUDGET AT A GLANCE USD Oberlin School Finance Kansas State Department of Education Landon State Office Building 900 SW Jackson Street, Suite 356 Topeka, Kansas

2 Table of Contents Summary of Total Expenditures by Function (All Funds) Total Expenditures by Function (All Funds) Total Expenditures Amount per Pupil by Function (All Funds) Summary of General and Supplemental General Fund Expenditures 5 Instruction Expenses Sources of Revenue and Proposed Budget for Enrollment and Low Income Students Mill Rates by Fund Assessed Valuation and Bonded Indebtedness Average Salary KSDE Website Information

3 USD# 294 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,848,378 61% 2,789,332 61% -2% 2,830,614 56% 1% Student Support Services 115,688 2% 111,516 2% -4% 196,755 4% 76% Instructional Support Services 86,779 2% 77,538 2% -11% 117,182 2% 51% Administration & Support 491,583 10% 493,981 11% 0% 563,592 11% 14% Operations & Maintenance 474,426 10% 444,325 10% -6% 547,018 11% 23% Transportation 302,291 6% 330,096 7% 9% 381,412 8% 16% Food Services 245,461 5% 246,611 5% 0% 265,616 5% 8% Capital Improvements 129,731 3% 86,185 2% -34% 145,000 3% 68% Debt Services 0 0% 0 0% 0% 0 0% 0% Other Costs 0 0% 0 0% 0% 25,000 0% 0% Total Expenditures* 4,694, % 4,579, % -2% 5,072, % 11% Amount per Pupil $13,627 $13,794 1% $15,752 14% Current Expenditures** 4,485, % 4,342, % -3% 4,317, % -1% Amount per Pupil $13,022 $13,079 0% $13,407 3% Percent of Expenditures Instruction*** (Total Expenditures) 2,820,122 60% 2,733,448 60% 0% 2,630,614 52% -8% Instruction*** (Current Expenditures) 2,820,122 63% 2,733,448 63% 0% 2,630,614 61% -2% * 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. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) 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 Transportation Student Support Services Food Service Instructional Support Services Other Costs and 3300 Administration & Support , 2400 and 2500 Capital Improvements Operations & Maintenance Debt Services Transfers ,000,000 2,500,000 2,000,000 1,500,000 2,830,614 Summary of Total Expenditures by Function (All Funds) 1,000, , , , , , , , , ,

4 196, , , , , , , ,000 2,830,614 5,072,189 USD# 294 Total Expenditures By Function (All Funds) Actual Actual Budget Instruction 2,848,378 2,789,332 2,830,614 Student Support 115, , ,755 Instructional Support 86,779 77, ,182 Administration & Support 491, , ,592 Operations & Maintenance 474, , ,018 Transportation 302, , ,412 Food Services 245, , ,616 Capital Improvements 129,731 86, ,000 Debt Services Other Costs ,000 Total Expenditures* 4,694,337 4,579,584 5,072,189 Total Expenditures By Function (All Funds) 6,000,000 5,000,000 4,000,000 3,000,000 2,000, ,000,000 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, 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. 3

5 ,750 1,699 1, ,791 15,752 USD# 294 Total Expenditures Amount Per Pupil By Function (All Funds) Actual Actual Budget Instruction 8,268 8,402 8,791 Student Support Instructional Support Administration & Support 1,427 1,488 1,750 Operations & Maintenance 1,377 1,338 1,699 Transportation ,185 Food Services Capital Improvements Debt Services Other Costs Total Expenditures Per Pupil** 13,627 13,794 15,752 Enrollment (FTE)* *Enrollment (FTE) includes the current year enrollment on September 20, February 20, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. Amount Per Pupil By Function (All Funds) 16,000 14,000 12,000 10,000 8,000 6,000 4,000 2, *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. 4

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7 USD# 294 Instruction Expenditures (1000) % % inc/ inc/ Actual Actual dec Budget dec General 1,058,848 1,107,324 5% 1,029,450-7% Federal Funds 84,739 89,879 6% 90,524 1% Supplemental General 372, ,226 17% 410,293-6% At Risk (4yr Old) 0 0 0% 0 0% At Risk (K-12) 207, ,807-6% 190,000-2% Bilingual Education 0 0 0% 0 0% Virtual Education 0 0 0% 0 0% Capital Outlay 28,256 55,884 98% 200, % Driver Education 10,656 10,063-6% 14,627 45% 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 542, ,472-15% 494,600 8% Cost of Living 0 0 0% 0 0% Vocational Education 174, ,008 1% 174,435-1% Gifts/Grants 6,131 5,916-4% 30, % 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 180, ,904-3% 196,685 13% Contingency Reserve 125,362 2,917-98% Text Book & Student Material 1,590 22, % Activity Fund 55,497 55,088-1% Bond and Interest # % 0 0% Bond and Interest # % 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 2,848,378 2,789,332-2% 2,830,614 1% Enrollment (FTE)* % % Amount per Pupil 8,268 8,402 2% 8,791 5% 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 2,848,378 2,789,332-2% 2,830,614 1% 2,850,000 2,840,000 2,830,000 2,820,000 2,810,000 2,800,000 2,790,000 2,780,000 2,770,000 2,760,000 2,750,000 Instruction Expenditures 2,848,378 2,830,614 2,789,332 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 current year enrollment on September 20, February 20, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 6

8 USD 294 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 2015 State Federal Local July 1, 2016 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 3,021, ,021, Supplemental General 904, ,985 49, ,825 XXXXXXXX Adult Education xxxxxxxxxxxx At Risk (4yr Old) xxxxxxxxxxxx Adult Supplemental Education 0 0 xxxxxxxxxxxx At Risk (K-12) 190, xxxxxxxxxxxx 190, Bilingual Education xxxxxxxxxxxx Virtual Education Capital Outlay 755, , , ,215 Driver Training 15,202 13,777 1,425 0 xxxxxxxxxxxx Declining Enrollment XXXXXXXX Extraordinary School Program xxxxxxxxxxxx Food Service 291,666 45,476 2, ,962 xxxxxxxxxxxx 38, ,227 0 Professional Development 5,807 5,807 0 xxxxxxxxxxxx Parent Education Program xxxxxxxxxxxx Summer School xxxxxxxxxxxx Special Education 503,809 43, xxxxxxxxxxxx 460, Vocational Education 184, xxxxxxxxxxxx 184, Special Liability Expense Fund Special Reserve Fund 0 XXXXXXXX Gifts and Grants 32,755 32, Textbook & Student Materials Revolving 5,072 XXXXXXXX School Retirement 0 0 xxxxxxxxxxxx 0 0 Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 307, ,719 XXXXXXXXX Contingency Reserve 100,932 XXXXXXXXX Activity Funds 12,730 XXXXXXXXX Tuition Reimbursement Bond and Interest # Bond and Interest # No Fund Warrant Special Assessment Temporary Note 0 0 xxxxxxxxxxxx 0 0 Coop Special Education Federal Funds 90,524 0 xxxxxxxxxxx 90,524 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0 Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX SUBTOTAL 6,301,791 1,172,981 3,024, , ,229,602 1,041, ,215 Less Transfers 1,229,602 TOTAL Budget Expenditures $5,072,189 Sources of Revenue - - State, Federal, Local State Revenues 2,326,944 2,934,462 3,024,442 Federal Revenues 202, , ,486 Local Revenues* 2,113,810 1,311,445 1,041,229 Total Revenues 4,643,575 4,451,419 4,262,157 Revenues Per Pupil 13,479 13,408 13,237 Effective July 1, 2014 ( school year) KSA 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. *Excludes "Transfers" to avoid duplication of revenue. 7

9 USD# 294 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Number of Students - Free Meals % 114 2% 99-13% 105 6% Number of Students - Reduced Meals % 50-17% 49-2% 64 31% FTE Enrollment for Budget Authority Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for the general fund. 8

10 USD# 294 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General Supplemental General Adult Education Capital Outlay Declining Enrollment Cost of Living Special Liability School Retirement Extraordinary Growth Facilities Bond and Interest # Bond and Interest # No Fund Warrant Special Assessment Temporary Note TOTAL USD Historical Museum Public Library Board Public Library Board & Employee Bnfts Recreation Commission Rec Comm Employee Bnfts TOTAL OTHER Total USD Mill Rates

11 Other Information USD# 294 Actual Actual Budget Assessed Valuation $37,147,360 $38,904,203 $44,316,513 Bonded Indebtedness

12 USD# 294 AVERAGE SALARY Actual Actual Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) ,785 60, ,187 60, ,500 60,643 Teachers (Full Time) ,531,895 51, ,563,651 51, ,388,481 50,490 Other Certified (Licensed) Personnel ,184 57, ,433 57, ,936 57,097 Classified Personnel ,516 24, ,589 23, ,985 24,827 Substitutes/Temporary Help XXXXX 109,170 XXXXXXXXX XXXXX 74,092 XXXXXXXXX XXXXX 76,500 XXXXXXXXX Average Salary 70,000 60,000 50,000 40,000 30,000 20,000 10, ,643 Administrators (Certified/Non-Certified) 50,490 Teachers (Full Time) 57,097 Other Certified (Licensed) Personnel 24,827 Classified Personnel 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 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. 11

13 KSDE Website Information Available K-12 Statistics (Building, District or State Totals) website below: Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications website below: Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card website below: Attendance Rate Graduation Rate Dropout Rate School Violence Assessments Reading Mathematics Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 12