BUDGET AT A GLANCE. USD Rawlins County

Transcription

1 BUDGET AT A GLANCE USD 15 - Rawlins County School Finance Kansas State Department of Education Landon State Office Building 9 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... 1 Average Salary KSDE Website Information

3 USD# 15 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,724,63 6% 2,647,764 61% -3% 2,83,611 61% 6% Student Support Services 7,742 2% 117,791 3% 67% 93,899 2% -2% Instructional Support Services 78,16 2% 78,42 2% % 74,597 2% -4% Administration & Support 414,15 9% 399,16 9% -4% 44,782 9% 1% Operations & Maintenance 467,762 1% 471,134 11% 1% 457,5 1% -3% Transportation 316,54 7% 227,334 5% -28% 379,679 8% 67% Food Services 28,894 5% 217,178 5% 4% 248,96 5% 14% Capital Improvements 128,754 3% 67,791 2% -47% 2, % -7% Debt Services 121,664 3% 121,664 3% % 121,664 3% % Other Costs % % % % % Total Expenditures* 4,53,648 1% 4,347,84 1% -4% 4,63,333 1% 6% Amount per Pupil $14,591 $13,44-8% $13,949 4% Current Expenditures** 4,155,574 1% 3,881,764 1% -7% 4,254,669 1% 1% Amount per Pupil $13,383 $11,999-1% $12,893 7% Percent of Expenditures Instruction*** (Total Expenditures) 2,685,746 59% 2,62,913 6% 1% 2,761,611 6% % Instruction*** (Current Expenditures) 2,685,746 65% 2,62,913 67% 2% 2,761,611 65% -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 - 1 Transportation - 27 Student Support Services - 21 Food Service - 31 Instructional Support Services - 22 Other Costs - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 51 Transfers ,, 2,5, 2,, 1,5, 2,83,611 Summary of Total Expenditures by Function (All Funds) 1,, 5, 93,899 74,597 44, ,5 379, ,96 2, 121,

4 93,899 74,597 44, ,5 379, ,96 2, 121,664 2,83,611 4,63,333 USD# 15 Total Expenditures By Function (All Funds) Actual Actual Budget Instruction 2,724,63 2,647,764 2,83,611 Student Support 7, ,791 93,899 Instructional Support 78,16 78,42 74,597 Administration & Support 414,15 399,16 44,782 Operations & Maintenance 467, , ,5 Transportation 316,54 227, ,679 Food Services 28, , ,96 Capital Improvements 128,754 67,791 2, Debt Services 121, , ,664 Other Costs Total Expenditures* 4,53,648 4,347,84 4,63,333 Total Expenditures By Function (All Funds) 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, *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 ,227 1,385 1, ,496 13,949 USD# 15 Total Expenditures Amount Per Pupil By Function (All Funds) Actual Actual Budget Instruction 8,775 8,185 8,496 Student Support Instructional Support Administration & Support 1,333 1,234 1,227 Operations & Maintenance 1,56 1,456 1,385 Transportation 1, ,151 Food Services Capital Improvements Debt Services Other Costs Total Expenditures Per Pupil** 14,591 13,44 13,949 Enrollment (FTE)* *Enrollment (FTE) includes the current year enrollment on September 2, February 2, 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, 14, 12, 1, 8, 6, 4, 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# 15 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,226,98 1,62,349-13% 1,216,95 15% Federal Funds 111,845 17,25-4% 12,974-4% Supplemental General 43, ,884 8% 369,289-21% At Risk (4yr Old) % % At Risk (K-12) 176,625 29,177 18% 228,571 9% Bilingual Education % % Virtual Education % % Capital Outlay 38,857 44,851 15% 42, -6% Driver Education 8,614 4,86-44% 4,871 1% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 415, ,768 9% 492,233 8% Cost of Living % % Vocational Education 92,83 18,944 17% 115,862 6% Gifts/Grants 132 4, % 11, % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 155, ,92 % 219,25 41% Contingency Reserve % Text Book & Student Material 5,79 12,9-75% Activity Fund 16,168 18,794 16% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,724,63 2,647,764-3% 2,83,611 6% Enrollment (FTE)* % 33. 2% Amount per Pupil 8,775 8,185-7% 8,496 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,724,63 2,647,764-3% 2,83,611 6% Instruction Expenditures 2,85, 2,8, 2,75, 2,7, 2,65, 2,6, 2,55, 2,83,611 2,724,63 2,647, 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 2, February 2, 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 15 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 215 State Federal Local July 1, 216 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 3,185,83 3,185,83 Supplemental General 923, , ,938 XXXXXXXX Adult Education xxxxxxxxxxxx At Risk (4yr Old) xxxxxxxxxxxx Adult Supplemental Education xxxxxxxxxxxx At Risk (K-12) 228,571 3,945 xxxxxxxxxxxx 218,571 2,945 Bilingual Education xxxxxxxxxxxx Virtual Education Capital Outlay 348,664 87,866 1,5 271,81 11,783 Driver Training 4,871 3,52 1,197 xxxxxxxxxxxx 2, 2, 3,828 Declining Enrollment XXXXXXXX Extraordinary School Program xxxxxxxxxxxx Food Service 239,849 37,777 1,86 121,239 xxxxxxxxxxxx 5, 83,425 9,452 Professional Development 3,5 5,962 xxxxxxxxxxxx 2,462 Parent Education Program xxxxxxxxxxxx Summer School xxxxxxxxxxxx Special Education 492,233 32,538 xxxxxxxxxxxx 492,75 33,55 Vocational Education 115,862 13,86 xxxxxxxxxxxx 1,294 87,518 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 11,656 11,656 Textbook & Student Materials Revolving 726 XXXXXXXX School Retirement xxxxxxxxxxxx Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 31,836 31,836 XXXXXXXXX Contingency Reserve 118,858 XXXXXXXXX Activity Funds 455 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note xxxxxxxxxxxx Coop Special Education Federal Funds 12,974 xxxxxxxxxxx 12,974 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 5,959,79 433,371 3,188, ,213 1,5 1,355,746 1,44, ,43 Less Transfers 1,355,746 TOTAL Budget Expenditures $4,63,333 Sources of Revenue - - State, Federal, Local State Revenues 2,423,216 3,133,81 3,188,887 Federal Revenues 212,24 218, ,213 Local Revenues* 1,553,21 817,347 1,45,944 Total Revenues 4,188,441 4,169,511 4,459,44 Revenues Per Pupil 13,489 12,889 13,512 Effective July 1, 214 ( 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# 15 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % 33. 2% Number of Students - Free Meals % % % 137-1% Number of Students - Reduced Meals % 55 4% 53-4% 41-23% 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# 15 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 #1... Bond and Interest #2... 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# Actual Actual Budget Assessed Valuation $24,23,62 $27,615,82 $34,67,967 Bonded Indebtedness 523, ,819 33,714 1

12 USD# 15 AVERAGE SALARY Actual Actual Contracted FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary Administrators (Certified/Non-Certified) ,14 18, ,719 16, ,659 13,33 Teachers (Full Time) 29. 1,536,17 52, ,577,77 51, ,619,467 5,68 Other Certified (Licensed) Personnel ,669 55, ,34 56, ,916 53,958 Classified Personnel ,659 22, ,94 24, ,53 22,485 Substitutes/Temporary Help XXXXX XXXXXXXXX XXXXX XXXXXXXXX XXXXX XXXXXXXXX Average Salary 12, 13,33 1, 8, 6, 4, 2, 5,68 53,958 22, Administrators (Certified/Non-Certified) Teachers (Full Time) Other Certified (Licensed) Personnel 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 9-1 month contract should be reported as 1.; FTE for Principals with a 1-12 month contract should be reported as 1.; FTE for Superintendents with a 12 month contract should be reported as 1.. **FTE of 1. for Non-Certified Administrators, Classified Personnel and Substitutes/Temporary should be based upon 2,8 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