0

SchoolFinanceKansasStateDepartmentofEduca8onLandonStateOfficeBuilding900SWJacksonStreet,Suite356Topeka,Kansas66612-1212www.ksde.org

Budget at a Glance

2018-19

1

Table of Contents

SummaryofTotalExpendituresbyFunction(AllFunds)……………………….………...……………………….……………………..2

TotalExpendituresbyFunction(AllFunds)………….…………………………….…….. 3

TotalExpendituresAmountperPupilbyFunction(AllFunds)……………….………………………….…………………..4

SummaryofGeneralandSupplementalGeneralFundExpenditures…………………………………5

InstructionExpenses…………………………………………………………………………………..………………………..6

SourcesofRevenueandProposedBudgetfor2018-19…………………...………………………..………..7

EnrollmentandLowIncomeStudents…………………………………………………………………...……………..8

MillRatesbyFund………………………………………………………………..…………...…………..………………………9

AssessedValuationandBondedIndebtedness…………………….……………………………………………..10

AverageSalary…………………………………………………………………………………....………………………………….11

KSDEWebsiteInformation……………………………………………………………...…………………………………….12

2

02000000400000060000008000000

1000000012000000

10217249

391104 18428913032011445979690587 6969421240670989429 0

SummaryofTotalExpendituresbyFunc8on(AllFunds)

2016-20172017-2018

3

*Thefundsthatareincludedinthecategoriesaboveare:General,SupplementalGeneral,BilingualEducation,AtRisk(4yrOld),AtRisk(K-12),VirtualEducation,CapitalOutlay,DriverEducation,ExtraordinarySchoolProgram,SummerSchool,SpecialEducation,CareerandPostsecondaryEducation,ProfessionalDevelopment,Bond&Interest#1,Bond&Interest#2,No-FundWarrant,SpecialAssessment,ParentEducation,SchoolRetirement,StudentMaterialsRevolving&TextbookRental,Gifts/Grants,KPERSSpecialRetirementContribution,Contingency,SpecialLiabilityExpense,FederalFunds,AdultEducation,AdultSupplementalEducation,ActivityFundandSpecialEducationCoopFund.

02000000400000060000008000000

1000000012000000140000001600000018000000

10217249

391104

184289

1303201

1445979

690587

696942

1240670

989429

0

17159450

TotalExpendituresByFunc8on(AllFunds)

2016-2017

2017-2018

2018-2019

4

*Thefundsthatareincludedinthecategoriesaboveare:General,SupplementalGeneral,BilingualEducation,AtRisk(4yrOld),AtRisk(K-12),VirtualEducation,CapitalOutlay,DriverEducation,ExtraordinarySchoolProgram,SummerSchool,SpecialEducation,CareerandPostsecondaryEducation,ProfessionalDevelopment,Bond&Interest#1,Bond&Interest#2,No-FundWarrant,SpecialAssessment,ParentEducation,SchoolRetirement,StudentMaterialsRevolving&TextbookRental,Gifts/Grants,KPERSSpecialRetirementContribution,Contingency,SpecialLiabilityExpense,FederalFunds,AdultEducation,AdultSupplementalEducation,ActivityFundandSpecialEducationCoopFund.

0200040006000800010000120001400016000

8702.937819

333.1379898

156.9752981

1110.051959

1231.668654

588.2342419

593.6473595

1056.788756

842.7844974

0

14616.22658

AmountPerPupilByFunc8on(AllFunds)

2016-20172017-20182018-2019

5

0500000

100000015000002000000250000030000003500000400000045000005000000 40

23853

149909

394069

1010506

979937

329220

0 299

4103540

152590

279626

1089676

1134465

343468

0 0

4972475

169300

82435 1147500

1097876

351625

0 0SummaryofGeneralandSupplementalGeneralFund

ExpendituresbyFunc8on

2016-2017

2017-2018

2018-2019

6

020000004000000600000080000001000000012000000

2016-2017 2017-2018 2018-2019

7893255 856831410217249

Instruc8onExpenditures

7

8

*FTEEnrollmentisbasedon9/20and2/20,including4yroldat-risk.Beginning2017-18schoolyear,full-daykindergartenisfundedas1.0FTE.Ifthedistrictofferedfull-daykindergarteninthe2017-18schoolyear,the2016-17kindergartenFTEisfundedas1.0regardlessofattendance.Virtualenrollmentisexcluded.

950

1000

1050

1100

1150

1200

2014-2015

2015-2016

2016-2017

2017-2018

2018-2019

1170.7

1043.9

10851125 1140

FTEEnrollment(exclVirtual)forCompu8ngStateFounda8onAid

0

100

200

300

400

500

2014-2015 2015-2016 2016-2017 2017-2018 2018-2019

432477 487

437 450

13385 107

135

360

LowIncomeStudents

FreeMealsReducedMeals

9

0

10

20

30

40

50

60

70

80

2016-2017 2017-2018 2018-2019

50.916 50.939 50.783

TotalUSDMillRates

10

97000000

97500000

98000000

98500000

99000000

99500000

2016-2017

2017-2018

2018-2019

98689109

97854797

99267384

AssessedValua8on

02000000400000060000008000000

1000000012000000140000001600000018000000

2016-2017

2017-2018

2018-2019

13523887

17415508 16481178

TotalUSDDebt

11

0

20000

40000

60000

80000

100000

Administrators(Cert./Non-Cert.)

Teachers(FullTime) OtherCer8fied(Lic.)Personnel

ClassifiedPersonnel

91521

57127 63348

28779

AverageSalary

2016-20172017-20182018-2019

DEFINITIONSAdministrators: *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); CustodialMaintenance (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 boardpaid 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 monthcontract 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 bereported 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 medicalexpense insurance. Does not include social security, workers' compensation, and unemployment insurance.

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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