budget at a g - deerfield usd 216 budget at a glance usd 216 - deerfield school finance kansas state...
TRANSCRIPT
2016-17
BUDGET AT A GLANCE
USD 216 - Deerfield
School Finance Kansas State Department of Education Landon State Office Building 900 SW Jackson Street, Suite 356 Topeka, Kansas 66612-1212 www.ksde.org
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 2016-17…………………...………………………..………..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
1
USD# 216
Summary of Total Expenditures By Function (All Funds)
% % % % %
2014-2015 of 2015-2016 of inc/ 2016-2017 of inc/
Actual Tot Actual Tot dec Budget Tot dec
Instruction 2,345,421 59% 1,989,387 58% -15% 2,800,027 55% 41%
Student Support Services 75,271 2% 22,038 1% -71% 164,104 3% 645%
Instructional Support Services 59,199 1% 87,878 3% 48% 197,523 4% 125%
Administration & Support 481,891 12% 490,800 14% 2% 579,941 11% 18%
Operations & Maintenance 482,792 12% 410,482 12% -15% 682,433 13% 66%
Transportation 169,663 4% 102,804 3% -39% 264,868 5% 158%
Food Services 216,739 5% 181,869 5% -16% 212,039 4% 17%
Capital Improvements 67,620 2% 23,801 1% -65% 50,000 1% 110%
Debt Services 0 0% 43,159 1% 0% 43,159 1% 0%
Other Costs 64,241 2% 63,105 2% -2% 129,440 3% 105%
Total Expenditures* 3,962,837 100% 3,415,323 100% -14% 5,123,534 100% 50%
Amount per Pupil $20,116 $18,118 -10% $26,966 49%
Current Expenditures** 3,678,911 100% 3,243,620 100% -12% 4,530,788 100% 40%
Amount per Pupil $18,675 $17,208 -8% $23,846 39%
Instruction*** (Total Expenditures) 2,323,968 59% 1,989,387 58% -1% 2,750,027 54% -4%
Instruction*** (Current Expenditures) 2,323,968 63% 1,989,387 61% -2% 2,750,027 61% 0%
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, 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
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,0002,800,027
164,104 197,523
579,941 682,433
264,868 212,03950,000 43,159 129,440
Summary of Total Expenditures by Function (All Funds)
2014-2015
2015-2016
2016-2017
2
USD# 216
2014-2015 2015-2016 2016-2017
Actual Actual Budget
Instruction 2,345,421 1,989,387 2,800,027
Student Support 75,271 22,038 164,104
Instructional Support 59,199 87,878 197,523
Administration & Support 481,891 490,800 579,941
Operations & Maintenance 482,792 410,482 682,433
Transportation 169,663 102,804 264,868
Food Services 216,739 181,869 212,039
Capital Improvements 67,620 23,801 50,000
Debt Services 0 43,159 43,159
Other Costs 64,241 63,105 129,440
Total Expenditures* 3,962,837 3,415,323 5,123,534
*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.
Total Expenditures By Function (All Funds)
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
2,80
0,02
7
164,
104
197,
523
579,
941
682,
433
264,
868
212,
039
50,0
00
43,1
59
129,
440
5,12
3,53
4
Total Expenditures By Function (All Funds)
2014-2015
2015-2016
2016-2017
3
USD# 216
2014-2015 2015-2016 2016-2017
Actual Actual Budget
Instruction 11,906 10,554 14,737
Student Support 382 117 864
Instructional Support 301 466 1,040
Administration & Support 2,446 2,604 3,052
Operations & Maintenance 2,451 2,178 3,592
Transportation 861 545 1,394
Food Services 1,100 965 1,116
Capital Improvements 343 126 263
Debt Services 0 229 227
Other Costs 326 335 681
Total Expenditures Per Pupil** 20,116 18,118 26,966
Enrollment (FTE)* 197.0 188.5 190.0
**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.
Total Expenditures Amount Per Pupil By Function (All Funds)
*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.
0
5,000
10,000
15,000
20,000
25,000
30,000
14,7
37
864
1,04
0
3,05
2
3,59
2
1,39
4
1,11
6
263
227
681
26,9
66
Amount Per Pupil By Function (All Funds)
2014-2015
2015-2016
2016-2017
4
5
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.
USD# 216
Instruction Expenditures (1000)
% %
2014-2015 2015-2016 inc/ 2016-2017 inc/
Actual Actual dec Budget dec
General 630,510 598,493 -5% 618,065 3%
Federal Funds 405,513 312,636 -23% 307,634 -2%
Supplemental General 86,916 41,550 -52% 152,390 267%
At Risk (4yr Old) 27,301 29,398 8% 80,965 175%
At Risk (K-12) 412,778 383,956 -7% 497,137 29%
Bilingual Education 180,962 136,322 -25% 240,766 77%
Virtual Education 4,771 0 -100% 0 0%
Capital Outlay 21,453 0 -100% 50,000 0%
Driver Education 10 2,293 22830% 27,757 1111%
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 9,479 5,727 -40% 28,062 390%
Special Education 207,913 180,417 -13% 339,515 88%
Cost of Living 0 0 0% 0 0%
Vocational Education 169,209 163,078 -4% 246,306 51%
Gifts/Grants 2,299 9,413 309% 48,074 411%
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 158,124 112,644 -29% 163,356 45%
Contingency Reserve 0 0 0%
Text Book & Student Material 13,186 6,582 -50%
Activity Fund 14,997 6,878 -54%
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 2,345,421 1,989,387 -15% 2,800,027 41%
Enrollment (FTE)* 197.0 188.5 -4% 190.0 1%
Amount per Pupil 11,906 10,554 -11% 14,737 40%
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 2,345,421 1,989,387 -15% 2,800,027 41%
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
2014-2015 2015-2016 2016-2017
2,345,421
1,989,387
2,800,027
Instruction Expenditures
6
USD 216
2016-17 Estimated Sources of Revenue--2016-17 Estimated
Amount July 1, 2016 State Federal Local July 1, 2017
Fund Budgeted Cash Balance Interest Transfers Other Cash Balance
General 2,319,513 0 2,281,013 0 2,500 0 36,000 0
Supplemental General 741,598 213,066 105,832 0 422,700 XXXXXXXX
Adult Education 0 0 0 0 xxxxxxxxxxxx 0 0 0
At Risk (4yr Old) 80,965 29,465 0 xxxxxxxxxxxx 50,000 1,500 0
Adult Supplemental Education 0 0 xxxxxxxxxxxx 0 0 0
At Risk (K-12) 502,137 217,137 0 xxxxxxxxxxxx 285,000 0 0
Bilingual Education 340,766 140,766 0 xxxxxxxxxxxx 200,000 0 0
Virtual Education 0 0 0 0 0 0
Capital Outlay 592,746 441,267 0 0 0 177,731 26,252
Driver Training 27,757 25,057 2,700 0 xxxxxxxxxxxx 0 0 0
Declining Enrollment 0 0 0 0 XXXXXXXX
Extraordinary School Program 0 0 0 xxxxxxxxxxxx 0 0 0
Food Service 292,963 58,710 1,064 112,684 2,500 55,000 63,005 0
Professional Development 37,741 22,741 0 xxxxxxxxxxxx 15,000 0 0
Parent Education Program 0 0 0 0 xxxxxxxxxxxx 0 0 0
Summer School 28,062 28,062 0 xxxxxxxxxxxx 0 0 0
Special Education 439,515 238,772 0 0 xxxxxxxxxxxx 209,294 1,449 10,000
Vocational Education 293,040 141,040 0 0 xxxxxxxxxxxx 152,000 0 0
Special Liability Expense Fund 0 0 0 0 0 0
Special Reserve Fund 0 XXXXXXXX
Gifts and Grants 58,074 58,074 0 0
Textbook & Student Materials Revolving 14,550 XXXXXXXX
School Retirement 0 0 xxxxxxxxxxxx 0 0
Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX
KPERS Special Retirement Contribution 244,434 0 244,434 XXXXXXXXX
Contingency Reserve 337,891 XXXXXXXXX
Activity Funds 16,086 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 xxxxxxxxxxxx 0 0
Coop Special Education 0 0 0 0 0 0 0
Federal Funds 334,951 0 xxxxxxxxxxx 334,951 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0
Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX
SUBTOTAL 6,334,262 1,982,684 2,390,609 447,635 5,000 1,210,728 702,385 36,252
Less Transfers 1,210,728
TOTAL Budget Expenditures $5,123,534
2014-2015 2015-2016 2016-2017
State Revenues 2,413,604 2,529,440 2,390,609
Federal Revenues 563,150 443,985 447,635
Local Revenues* 1,015,981 805,405 707,385
Total Revenues 3,992,735 3,778,830 3,545,629
Revenues Per Pupil 20,268 20,047 18,661
*Excludes "Transfers" to avoid duplication of revenue.
Sources of Revenue and Proposed Budget for 2016-17
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.
7
*FTE for state aid and budget authority purposes for the general fund.
0.0
50.0
100.0
150.0
200.0
250.0
2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
214.0231.5
192.0 184.5 185.0
FTE Enrollment for Budget Authority
0
20
40
60
80
100
120
140
160
180
2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
139
167
137123
137
3931
24 2740
Low Income Students
Free Meals
Reduced Meals
USD# 216
2012-2013 2013-2014 % 2014-2015 % 2015-2016 % 2016-2017 %
Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/
dec dec dec dec
Enrollment (FTE)* 214.0 231.5 8% 192.0 -17% 184.5 -4% 185.0 0%
Number of Students -
Free Meals 139 167 20% 137 -18% 123 -10% 137 11%
Number of Students -
Reduced Meals 39 31 -21% 24 -23% 27 13% 40 48%
Enrollment Information
8
USD# 216
Miscellaneous Information
Mill Rates by Fund
2014-2015 2015-2016 2016-2017
Actual Actual Budget
General 20.000 20.000 20.000
Supplemental General 14.016 14.108 19.207
Adult Education 0.000 0.000 0.000
Capital Outlay 5.079 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 39.095 42.108 47.207
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 3.000 4.000 4.000
Rec Comm Employee Bnfts 0.000 1.002 1.000
TOTAL OTHER 3.000 5.002 5.000
0.000
10.000
20.000
30.000
40.000
50.000
60.000
70.000
80.000
2014-2015 2015-2016 2016-2017
39.095 42.10847.207
Total USD Mill Rates
9
USD# 216
Other Information
2014-2015 2015-2016 2016-2017
Actual Actual Budget
Assessed Valuation $45,927,442 $29,971,587 $23,488,678
Bonded Indebtedness 0 350,000 320,879
10
USD# 216
FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary
Administrators (Certified/Non-Certified) 3.0 235,839 78,613 3.0 238,853 79,618 3.0 246,019 82,006
Teachers (Full Time) 25.5 1,309,279 51,344 21.8 1,157,085 53,077 21.8 1,191,798 54,670
Other Certified (Licensed) Personnel 1.0 49,193 49,193 1.0 50,178 50,178 1.0 51,683 51,683
Classified Personnel 30.0 711,631 23,721 19.9 705,747 35,465 19.9 726,919 36,529
Substitutes/Temporary Help XXXXX 49,063 XXXXXXXXX XXXXX 59,437 XXXXXXXXX XXXXX 60,000 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
2014-15 Actual 2015-16 Actual 2016-17 Contracted
010,00020,00030,00040,00050,00060,00070,00080,00090,000
Administrators(Certified/Non-Certified)
Teachers (Full Time) Other Certified (Licensed)Personnel
Classified Personnel
82,006
54,670 51,683
36,529
Average Salary
2014-2015
2015-2016
2016-2017
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
12