Shawnee Mission School District
• Budget General Information (characteristics of district) • Supplemental Information for Tables in Summary of Expenditures • KSDE Website Information Available • Summary of Expenditures (Sumexpen.xls)
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2007-2008 Budget General Information USD #: 512 Introduction The Shawnee Mission School District is the largest of the six Johnson County school districts. The district is comprised of an area of approximately 72 square miles in suburban Johnson County and has a national reputation for educational excellence that is fostered by the community’s dedication to its schools. In 2006-2007 enrollment totaled more than 28,500 students. In addition to 35 elementary, 7 middle, and 5 high schools, 6 support facilities exist to provide operational and educational services. The school district offers a strong academic focus for students in grades K-12, including an alternative education program to meet the needs of secondary students who are not successful in the traditional school setting. Innovative programs include the Center for International Studies, where students may study Chinese, Japanese, Russian, or Arabic, and an International Baccalaureate Program, which meets the requirements of colleges and universities around the globe. The pupil-teacher ratio (PTR) in grades K-6 for 2006 was 16.6:1; in grades 7-12, the ratio was 17.9:1. Our 4,080 teachers, administrators, and classified staff help create a positive learning environment where students consistently score above the state and national average on standardized tests. Shawnee Mission schools have a graduation rate of more than 90 percent.
Board Members Position 1, North Area Position 2, East Area Position 3, South Area Position 4, West Area Position 5, Northwest Area Position 6, At Large Position 7, At Large
Susan Metsker Donna Bysfield Deb Zila Craig K. Denny, Ph.D Patty Mach Cynthia Neighbor Larry Winn III
Key Staff Superintendent: Dr. Marjorie P. Kaplan Deputy Superintendent for Operations: Robert DiPierro Associate Superintendent, Elementary Education: Bill Frick Associate Superintendent, Secondary Education: Dr. Gene Johnson Associate Superintendent, Educational Services: Dr. Gillian Chapman Manager of Budget and Finance: Tim Rooney Director of Communications: Leigh Anne Neal Director of Curriculum and Instruction: Betsy Degen Manager of Human Resources: Dr. Joy Torgerson Manager of Operations and Maintenance: Bruce Kracl Manager of Information Services: Richard Cavallaro
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The District’s Accomplishments and Challenges Accomplishments: Test scores: For the 2005-2006 school year, students taking the ACT earned a composite score of 23.5. The SAT average composite score in Shawnee Mission was 1790, compared to a state average composite of 1738 and a national average composite of 1518. Graduation rates: For the 2005-2006 school year, the graduation rate for the Shawnee Mission School District was 93.4 percent. Honors and Accomplishments: Twenty-eight students were named National Merit Finalists and 55 students have been named commended students in the 2007 National Merit Scholarship Program 126 students were named AP scholars, including six national scholars One student earned a first place award in the category of microbiology at the Intel International Science and Engineering Fair One student was named a U.S. Presidential Scholar A high school senior was named National High School Journalist of the Year One student was named semifinalist in the 2006 Discovery Channel Young Scientist Challenge First place award in the Johnson and Wales national recipe competition One student earned perfect scores on both the ACT and SAT Five Shawnee Mission schools were recognized for achievement with the Governor’s Achievement Award A district high school was recognized for student performance and participation in AP courses with the Siemens Award for Advanced Placement Shawnee Mission is proud to have garnered a number of state championship titles including academic decathlon, bowling, cross country, diving, swimming, and tennis. Individual staff members also earned professional recognition including the Engel Award, Edith May Sliffe Award, Iva Dean Cook Award, SkillsUSA High School Administrator of the Year, Diversity Advocate in Education Award from the NAACP, Outstanding Art Educator of the Year, and Elementary Physical Education Teacher of the Year For the 16th consecutive year, the Shawnee Mission School District has received a gold medal rating from Expansion Management magazine placing it among the top 4 percent of school districts nationwide. Challenges: The greatest challenge facing the Shawnee Mission School District is school funding. The state of Kansas funds schools on a per pupil basis. Shawnee Mission is a mature district with few areas of new growth remaining, and it is experiencing declining enrollment which equates to a reduction in funding. Although funding for education was increased recently as part of a three-year plan, the Shawnee Mission School District continues to work with local legislators and community members to find a long-term solution to funding problems. Nearly 90 percent of school districts in Kansas spend 3
more per pupil than does Shawnee Mission, and declining enrollment has caused considerable strain on the district’s budget which must meet increasing expenses regardless of trends in enrollment. The district will continue to look for improvements to state financing of education that will allow for equal educational opportunities for all students in Kansas while providing suitable funding for public schools as required by the state constitution.
Budget Considerations for 2007-08 In developing the 2007-08 budget, the following significant issues and considerations impacted the final budget.
A decrease of 82.3 full time equivalent students. The base state aid per pupil increased from $4,316 to $4,374. An increase in the special education reimbursement rate from $24,275 to $26,500. Local option budget increased from 30% to 31%. An increase in at-risk weighting to 37.8% and the retention of non-proficient at-risk. The $6.1 million economic development grant continues. A salary increase of 4.8% for all employee groups was included. An increase of 14 elementary teachers, 3 middle school teachers, 7.5 high school teachers, 5.5 ELL teachers, 22 educational aides, 7 social workers, and 5 athletic directors. Administrative/classified staff was increased 10 fte. All day kindergarten will be offered at all elementary schools. An increase in the district’s share of health insurance to $413 per month per participating employee.
Budget Development Process The normal budget development process in Shawnee Mission spans eleven months. The following chart shows some of the key budget tasks that are performed each year. Budget requests made by departments. Projected enrollment finalized. Tentative revenue projections made. Accurate revenue estimates cannot be made until the legislature completes its work in May. Cabinet reviews and adjusts preliminary budget. Negotiations for teacher salary and benefits begin. Staffing allocations made. Preliminary quotes are received for health insurance benefits and rates. Workshop is held with board and public to review capital and debt retirement funds. Agreements are finalized for other large expenditures (e.g. other lines of insurance, student transportation, etc.). Workshop is held with board and public to review all other funds. Budget hearing notice published in newspaper. Public hearing on budget. Board adopts budget. Budget certified to county and state.
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October October December December February February April April May May July August August August
Selected Budget Components (see list below for corresponding description) School Administration Expenditures
Operations and Maintenance Expenditures
631,060
68,586
489,968
135,268
944,631
178,303
-
3,502,861 94,172 476,817 327,434 1,625,431 1,897,166
182,656 232,875 319,959 65,067 1,315 138,269 215,624 246,874
3,975 47,324
90,537 (37,712) (52,561) 78,866 158,383
161,439 91,146 132,268 195,888
74,682 242,020 171,738 492,705
32,852
-
1,065,486
109,782
37,594
3,685,517 232,875 319,959 159,239 161,439 90,537 (36,397) 424,256 631,531 2,331,036 2,683,403 492,705 1,100,351 1,158,988 1,054,971 687,296 4,812,400
3,612,006 232,875 319,959 (58,943) 161,439 90,537 (36,397) 315,779 518,310 908,819
460,500 218,182 16,811 403,770
263,393 1,100,351 805,248
232,306 302,968
29,851,393 21,327,108 50,949,445 28,640,301 21,098,052 7,313,193 70.68% 34.29%
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Debt Services
General Administrative Expenditures
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7,295,977 (3,406,201)
2,233,831
2,115,777 12,785,864 20,339,601 3,097,820 13,553,229 22,232,665 982,043 767,365 1,893,064 46.42% 6.00% 9.31%
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Capital Improvements
10
Other Costs
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164,813,482 174,304,447 9,490,965 5.76%
3,787,471 (3,406,201)
23,017,983 26,186,854 3,168,871 13.77%
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42,195,174 49,067,588 6,872,414 16.29%
9,743,793 (3,406,201)
14,487,633 1,611,241 3,930,000
7 Student and Instructional Support Expenditures
58.80 3.00 7.00 1.75 5.00 1.00 (1.00) 13.49 12.00
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Instructional Expenditures
296,164,572 128,093,194 342,489,366 137,953,588 46,324,794 9,860,394 15.64% 7.70%
5 Summary of Special Education Fund by Function
Summary of General and Supplemental General Fund Expenditures by Function
Reason for Significant Changes in Expenditures Salary increase of 4.8% for all employee groups Less Recapture Change in staffing Teachers Counselors Social Workers Psychologists/Speech/Occup Ther./Health Custodians Administrators Secretaries Aides/Paraprofessionals Other Increased cost of health insurance Increased KPERS Increased cost of student transportation Increased utility cost Increased cost of supplies and services Food service fund Special liability expense fund* Additional capital outlay projects Capital outlay reserve for potential increases in construction costs Bond and Interest increase Potential SPED Reimbursement Cost Increase**
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Summary of Total Expenditures by Function (All Funds)
Staffing Changes - Full-Time Equivalency
2006-07 Actual 2007-08 Budget Difference Percentage Difference
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21,913,364 23,524,605 1,611,241 7.35%
1,100,351 80,115 1,054,971
687,296 (2,399,999)
7,031,079 14,487,633 1,611,241
930,000
3,000,000
3,930,000
* - The budget includes a reserve for potential claims cost. Based on actual experience, it is unlikely the amount will be spent. ** - The state allocates the special education appropriation based on the number of special education teachers and paraprofessionals hired throughout the state. State officials estimate the number of staff positions districts will utilize and determines a reimbursement rate based on estimated staff and the amount of the appropriation. At the end of the school year, the same calculation is done using actual staff. Often the reimbursement rate is increased due to fewer staff. Districts cannot take advantage of this additional funding unless the special education budget is large enough. To accommodate potential increases, a district must reserve additional special education expenditure authority. Therefore the district budgets $3 million in excess special education revenue (which gets matched by 31% local option budget funding) and also budgets a corresponding expenditure of $3.93 million in this function.
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Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) An explanation of significant changes is included on page 5 on the table titled Budget Profile – Significant Changes Column #1. 2. Summary of General Fund Expenditures by Function Operating expenditures can be charged to the general or supplemental general fund. It is sometimes necessary to change the fund where certain expenditures are charged. Therefore, explanation of changes will be discussed in the summary of General and Supplemental General funds. 3. Summary of Supplemental General Fund Expenditures by Function Operating expenditures can be charged to the general or supplemental general fund. It is sometimes necessary to change the fund where certain expenditures are charged. Therefore, explanation of changes will be discussed in the summary of General and Supplemental General funds. 4. Summary of General and Supplemental General Fund Expenditures by Function An explanation of significant changes is included on page 5 on the table titled Budget Profile – Significant Changes Column #4. 5. Summary of Special Education Fund by Function An explanation of significant changes is included on page 5 on the table titled Budget Profile – Significant Changes Column #5. 6. Instruction Expenditures (1000) Instruction includes the activities dealing directly with the interaction between teachers and students. Teaching may be provided for students in a school classroom, other locations such as a home or hospital, and in other learning situations such as those involving co-curricular activities. Also, it may be provided through some other approved medium such as two-way interactive video, television, radio, telephone, and correspondence. Included here are the activities of aides or clerks, which assist in the instructional process. An explanation of significant changes is included on page 5 on the table titled Budget Profile – Significant Changes Column #6. 7. Student and Instructional Support Expenditures (2100 & 2200)
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Support services provide administrative, technical and logistical support to facilitate and enhance instruction. These services exist to fulfill the objectives of instruction, community services, and enterprise programs, rather than as entities within themselves. 2100-Activities designed to assess and improve the well being of students and to supplement the teaching process. These include social workers, counselors, nurses, psychology, speech pathology, and audiology. 2200-Activities associated with assisting the instructional staff with the content and process of providing learning experiences for students. These include librarian staff, media services, and staff development. An explanation of significant changes is included on page 5 on the table titled Budget Profile – Significant Changes Column #7. 8. General Administration Expenditures (2300) Activities concerned with establishing and administering policy for operating the district. These include the Board of Education budget, election services, legal services, superintendent, associate superintendents, and their staff. An explanation of significant changes is included on page 5 on the table titled Budget Profile – Significant Changes Column #8. 9. School Administration Expenditures (2400) Activities concerned with overall administrative responsibility for a school. These include the principals, associate principals and their staff. An explanation of significant changes is included on page 5 on the table titled Budget Profile – Significant Changes Column #9. 10. Operations and Maintenance Expenditures (2600) Activities concerned with keeping the physical plant open, comfortable, and safe for use. Also, keeping the grounds, buildings, and equipment in effective working condition and state of repair. These would include maintenance, custodial, grounds, utilities, and security. An explanation of significant changes is included on page 5 on the table titled Budget Profile – Significant Changes Column #10. 11. Other Costs (2500 & 2900: Other Supplemental Services) (3000: Non-Instruction Services) Other cost are activities concerned with paying, transporting, exchanging, and maintaining goods for the district. 2500-Activities concerned with fiscal services, budget services, payroll, purchasing, warehouse, printing, and internal audit. 2700-Activities concerned with student transportation. 7
2800-Activities which support each of the other instructional and supporting services programs. These include communication staff, data processing services, and testing services. 3000-Activities concerned with food service operation. An explanation of significant changes is included on page 5 on the table titled Budget Profile – Significant Changes Column #11. 12. Capital Improvements (4000) Activities concerned with acquiring land and building; remodeling buildings; constructing buildings and additions to buildings; initially installing or extending service systems and other built-in equipment; and improving sites. An explanation of significant changes is included on page 5 on the table titled Budget Profile – Significant Changes Column #12. 13. Debt Services (5000) This fund is used to redeem the district’s outstanding general obligation bonds and accumulated interest. An explanation of significant changes is included on page 5 on the table titled Budget Profile – Significant Changes Column #13. 14. Miscellaneous Information Unencumbered Cash Balance by Fund State law restricts the amount each district can spend in the general and supplemental general funds. Any balance remaining at the end of the year is used to support expenditures in the subsequent years. Therefore these balances do not provide additional budget authority to the school district. The capital outlay balance has two purposes. Real estate taxes are not collected until January. This balance provides funds to complete summer projects and provide equipment needs for the beginning of the school year. Some of the balance will also be used for the additional cost of construction projects. These funds cannot be used for operational purposes. The food service balance is restricted and cannot be used for district operations. The bond and interest balance is necessary to pay the October bond and interest payments. Real estate taxes are not available until January. These balances are not available for operating purposes. The district uses the special liability expense fund for risk management purposes. The district defends liability cases and pays any claims using the proceeds from this fund. The balances must be used for this purpose. The $24 million balance in the special education fund is available for operations. The remaining cash balances listed on this schedule are not available to be used for operations. 15. Reserve Funds Unencumbered Cash Balance 8
The district self-insures its workers compensation risk. The district must maintain a balance to pay for the cost of ongoing claims. These costs include medical treatments, hospitalization and indemnity payments for reported claims and reserves for claims that may have incurred, but are not yet reported. 16. Other Information - FTE As the bar chart depicts, FTE for budget authority has steadily decreased. 17. Miscellaneous Information Mill Rates by Fund The total mill rate of 51.980 is the same as the preceding year. The major changes in the mill rate are as follows: 1. Supplemental General (local option budget) increased 1.214 mills. The budget for this fund is based on the general fund budget. The general fund increased due to larger student weightings and an increase in the base state aid per pupil. Additionally, the local option budget percentage of the general fund increased from 30% to 31%. 2. Capital Outlay fund decreased 1.295 mills. As bond projects near completion, the potential for increases in construction costs lessens. 3. Bond and Interest fund increased 0.477 mills. Bond indebtedness increased as the final issuance of $69 million was made in 2006-07. 18. Other Information – Assessed Valuation and Bonded Indebtedness Assessed valuation increased 2.5%. Bond indebtedness increased as the final issuance of $69 million was made in 2006-07. 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.
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KSDE Website Information Available K-12 Statistics (Building, District or State Totals) http://www.ksde.org/Default.aspx?tabid=223 • 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://www.ksde.org/Default.aspx?tabid=229 • 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
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USD#
512
Summary of Total Expenditures By Function (All Funds) 2005-2006 Actual Instruction
% of Tot
2006-2007 Actual
% of Tot
% inc/ dec
2007-2008 Budget
% of Tot
% inc/ dec
148,725,829
56%
164,813,482
56%
11%
174,304,447
51%
6%
21,124,858
8%
23,017,983
8%
9%
26,186,854
8%
14%
1,975,932
1%
2,115,777
1%
7%
3,097,820
1%
46%
School Administration (Building)
12,013,847
5%
12,785,864
4%
6%
13,553,229
4%
6%
Operations & Maintenance
20,256,768
8%
20,339,601
7%
0%
22,232,665
6%
9%
Capital Improvements
15,082,230
6%
21,327,108
7%
41%
28,640,301
8%
34%
Debt Services
19,192,562
7%
21,913,364
7%
14%
23,524,605
7%
7%
Other Costs
27,621,487
10%
29,851,393
10%
8%
50,949,445
15%
71%
265,993,513
100%
296,164,572
100%
11%
342,489,366
100%
16%
12%
$12,576
Student & Instructional Support General Administration
Total Expenditures Amount per Pupil
$9,700
$10,842
16%
The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K12), 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, Area Vocational Education, and Special Education Coop. 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 Student & Instructional Support - 2100 & 2200 General Administration - 2300 School Administration (Building) - 2400
Operations & Maintenance - 2600 Other Costs - 2500, 2900 and 3000 and all others not included elsewhere Capital Improvements - 4000 Debt Services - 5100 Transfers - 5200
Summary of Total Expenditures By Function (All Funds) 200,000,000 180,000,000 160,000,000 2005-2006
140,000,000
2006-2007
120,000,000
2007-2008
100,000,000 80,000,000 60,000,000 40,000,000 20,000,000 0 Instruction
Student & Instructional Support
General Administration
School Administration (Building)
Operations & Maintenance
Capital Improvements
Debt Services
Other Costs
2007-2008 Summary of Total Expenditures By Function (All Funds) Other Costs 15%
Instruction Student & Instructional Support
Debt Services 7% Capital Improvements 8%
General Administration School Administration (Building) Operations & Maintenance
Instruction 51%
Capital Improvements Debt Services Other Costs
Operations & Maintenance 6% chool Administration (Building) 4% General Administration 1%
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Student & Instructional Support 8%
Sumexpen.xls
Page 1 of 19
USD#
512
Summary of General Expenditures by Function % of Tot
2005-2006 Actual Instruction
% of Tot
2006-2007 Actual
% inc/ dec
% of Tot
2007-2008 Budget
% inc/ dec
62,896,617
61%
61,467,251
56%
-2%
58,983,361
54%
-4%
Student & Instructional Support
7,563,991
7%
14,205,454
13%
88%
16,127,168
15%
14%
General Administration
1,162,972
1%
1,252,745
1%
8%
1,361,320
1%
9%
School Administration (Building)
10,990,201
11%
11,645,344
11%
6%
12,227,167
11%
5%
Operations & Maintenance
10,034,801
10%
10,412,780
10%
4%
10,920,016
10%
5%
0
0%
0
0%
0%
0
0%
0%
9,819,599
10%
9,867,032
9%
0%
10,480,807
10%
6%
102,468,181
100%
108,850,606
100%
6%
110,099,839
100%
1%
7%
$4,043
Capital Improvements Other Costs Total Expenditures Amount per Pupil
$3,737
$3,985
1%
The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items.
Summary of General Fund Expenditures by Function 70,000,000 60,000,000 50,000,000 2005-2006
40,000,000
2006-2007 2007-2008
30,000,000 20,000,000 10,000,000 0 Instruction
Student & Instructional Support
General Administration
School Administration (Building)
Operations & Maintenance
Capital Improvements
Other Costs
2007-2008 Summary of General Fund Expenditures by Function
Other Costs 10% Operations & Maintenance 10% School Administration (Building) 11%
Instruction Student & Instructional Support General Administration Instruction 53%
General Administration 1%
School Administration (Building) Operations & Maintenance Capital Improvements Other Costs
Student & Instructional Support 15%
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USD#
512
Summary of Supplemental General Fund Expenditures by Function % of Tot
2005-2006 Actual Instruction
% inc/ dec
% of Tot
2007-2008 Budget
% inc/ dec
3,306,309
25%
10,023,407
52%
203%
16,358,009
59%
63%
0
0%
0
0%
0%
0
0%
0%
248,073
2%
134,086
1%
-46%
204,933
1%
53%
0
0%
0
0%
0%
0
0%
0%
7,860,440
61%
7,403,483
38%
-6%
8,596,743
31%
16%
0
0%
0
0%
0%
0
0%
0%
1,570,194
12%
1,681,612
9%
7%
2,694,064
10%
60%
12,985,016
100%
19,242,588
100%
48%
27,853,749
100%
45%
49%
$1,023
Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Other Costs Total Expenditures
% of Tot
2006-2007 Actual
Amount per Pupil
$474
$704
45%
The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items.
Summary of Supplemental General Fund Expenditures by Function 18,000,000 16,000,000 14,000,000
2005-2006 2006-2007
12,000,000
2007-2008
10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 0 Instruction
Student & Instructional Support
General Administration
School Administration (Building)
Operations & Maintenance
Capital Improvements
Other Costs
2007-2008 Summary of Supplemental General Fund Expenditures by Function Other Costs 10%
Operations & Maintenance 31%
Instruction 58%
Instruction Student & Instructional Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Other Costs
General Administration 1%
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Sumexpen.xls
Page 3 of 19
USD#
512
Summary of General and Supplemental General Fund Expenditures by Function % of Tot
2005-2006 Actual Instruction
% of Tot
2006-2007 Actual
% inc/ dec
% of Tot
2007-2008 Budget
% inc/ dec
66,202,926
57%
71,490,658
56%
8%
75,341,370
55%
5%
Student & Instructional Support
7,563,991
7%
14,205,454
11%
88%
16,127,168
12%
14%
General Administration
1,411,045
1%
1,386,831
1%
-2%
1,566,253
1%
13%
School Administration (Building)
10,990,201
10%
11,645,344
9%
6%
12,227,167
9%
5%
Operations & Maintenance
17,895,241
15%
17,816,263
14%
0%
19,516,759
14%
10%
0
0%
0
0%
0%
0
0%
0%
11,389,793
10%
11,548,644
9%
1%
13,174,871
10%
14%
115,453,197
100%
128,093,194
100%
11%
137,953,588
100%
8%
11%
$5,066
Capital Improvements Other Costs Total Expenditures Amount per Pupil
$4,210
$4,689
8%
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.
Summary of General and Supplemental General Fund Expenditures by Function 80,000,000 2005-2006 2006-2007 2007-2008
70,000,000 60,000,000 50,000,000 40,000,000 30,000,000 20,000,000 10,000,000 0 Instruction
Student & Instructional Support
General Administration
School Administration (Building)
Operations & Maintenance
Capital Improvements
Other Costs
2006-2007 Summary of General and Supplemental General Fund Expenditures by Function Other Costs 10% Operations & Maintenance 14%
Instruction Student & Instructional Support
School Administration (Building) 9%
General Administration
Instruction 54%
School Administration (Building) Operations & Maintenance
General Administration 1%
Capital Improvements Other Costs
Student & Instructional Support 12%
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USD#
512
Summary of Special Education Fund by Function % of Tot
2005-2006 Actual Instruction
% of Tot
2006-2007 Actual
% inc/ dec
% of Tot
2007-2008 Budget
% inc/ dec
29,407,792
76%
32,169,408
76%
9%
35,630,130
73%
11%
4,364,895
11%
4,636,789
11%
6%
4,810,637
10%
4%
General Administration
0
0%
0
0%
0%
0
0%
0%
School Administration (Building)
0
0%
0
0%
0%
3,238
0%
0%
11,424
0%
9,611
0%
-16%
9,611
0%
0%
0
0%
0
0%
0%
0
0%
0%
4,696,856
12%
5,379,366
13%
15%
8,613,972
18%
60%
38,480,967
100%
42,195,174
100%
10%
49,067,588
100%
16%
10%
$1,802
Student & Instructional Support
Operations & Maintenance Capital Improvements Other Costs Total Expenditures Amount per Pupil
$1,403
$1,545
17%
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.)
Summary of Special Education Fund Expenditures by Function 40,000,000 35,000,000 30,000,000 25,000,000 20,000,000
2005-2006 2006-2007
15,000,000
2007-2008
10,000,000 5,000,000 0 Instruction
Student & Instructional Support
General Administration
School Administration (Building)
Operations & Maintenance
Capital Improvements
Other Costs
2007-2008 Summary of Special Education Fund by Function Other Costs 18% Instruction Student & Instructional Support
Student & Instructional Support 10%
General Administration School Administration (Building) Operations & Maintenance Capital Improvements Instruction 72%
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Other Costs
Sumexpen.xls
Page 5 of 19
USD#
512
Instruction Expenditures (1000) 2005-2006 Actual General Federal Funds Supplemental General At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay Driver Education Declining Enrollment Extraordinary School Program Food Service Professional Development Parent Education Program Summer School Special Education Cost of Living Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve Text Book & Student Material Bond & Interest #1 Bond & Interest #2 No-Fund Warrant Special Assessment Temporary Note
% inc/ dec
2006-2007 Actual
62,896,617 2,721,504 3,306,309 0 31,274,592 1,321,570 4,270,443 24,143 0 56,335 0 0 0 500,047 29,407,792
-2% -8% 203% 0% 7% 74% 73% -30% 0% 1213% 0% 0% 0% 7% 9%
3,773,828 699,198 0 0 0 0 6,362,459 0 2,107,205 0 0 0 0 0
61,467,251 2,504,648 10,023,407 198,360 33,369,231 2,305,805 7,379,960 16,975 0 739,809 0 0 0 537,548 32,169,408 0 4,089,456 762,376 0 0 0 0 7,588,664 0 1,658,419 0 0 0 0 0
SUBTOTAL Enrollment (FTE)* Amount per Pupil
148,722,042 27,420.6 5,424
164,811,317 27,315.3 6,034
Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL
0 3,787 0 0 0 148,725,829
0 2,165 0 0 0 164,813,482
% inc/ dec
2007-2008 Budget 58,983,361 3,255,662 16,358,009 367,043 36,279,958 3,354,780 5,151,440 39,040 0 92,450 0 0 0 586,078 35,630,130 0 4,256,602 445,350 0 0 0
-4% 30% 63% 85% 9% 45% -30% 130% 0% -88% 0% 0% 0% 9% 11% 0% 4% -42% 0% 0% 0%
9,485,831
25%
0 0 0 0 0
0% 0% 0% 0% 0%
11% 0% 11%
174,285,734 27,233.0 6,400
6% 0% 6%
0% -43% 0% 0% 0% 11%
0 18,713 0 0 0 174,304,447
0% 764% 0% 0% 0% 6%
8% 9% 0% 0% 0% 0% 19% 0% -21% 0% 0% 0% 0% 0%
Instruction Expenditures 200,000,000 180,000,000 160,000,000 140,000,000 120,000,000 100,000,000 80,000,000 60,000,000 40,000,000 20,000,000 0 2005-2006
2006-2007
2007-2008
Instruction Expenditures 70,000,000 60,000,000 50,000,000 General 40,000,000
Supplemental General
30,000,000
Special Education
20,000,000 10,000,000 0 2005-2006
2006-2007
2007-2008
NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 9/27/2007 11:11 AM Sumexpen.xls
Page 6 of 19
USD#
512
Student and Instructional Support Expenditures (2100 & 2200) 2005-2006 Actual General Federal Funds Supplemental General At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay Driver Training Declining Enrollment Extraordinary School Program Food Service Professional Development Parent Education Program Summer School Special Education Cost of Living Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve Text Book & Student Material Bond & Interest #1 Bond & Interest #2 No-Fund Warrant Special Assessment Temporary Note
7,563,991 320,728 0 0 145,207 77,284 298,501 0 0 0 0 314,336 490,262 6,756 4,364,895
2006-2007 Actual
% inc/ dec 88% 117% 0% 0% 6% 102% 3% 0% 0% 0% 0% 59% -2% -43% 6%
234,823 6,124,004 0 0 0 0 827,930 0 356,141 0 0 0 0 0
14,205,454 694,952 0 0 154,135 156,058 307,888 0 0 0 0 498,758 480,322 3,880 4,636,789 0 232,827 273,777 0 0 0 0 987,493 0 385,650 0 0 0 0 0
SUBTOTAL Enrollment (FTE)* Amount per Pupil
21,124,858 27,420.6 770
23,017,983 27,315.3 843
Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL Amount per Pupil
0 0 0 0 0 21,124,858 $770
0 0 0 0 0 23,017,983 $843
% inc/ dec
2007-2008 Budget 16,127,168 1,122,046 0 0 162,180 165,460 647,548 0 0 0 0 596,389 577,070 7,300 4,810,637 0 289,543 447,147 0 0 0
14% 61% 0% 0% 5% 6% 110% 0% 0% 0% 0% 20% 20% 88% 4% 0% 24% 63% 0% 0% 0%
1,234,366
25%
0 0 0 0 0
0% 0% 0% 0% 0%
9% 0% 9%
26,186,854 27,233.0 962
14% 0% 14%
0% 0% 0% 0% 0% 9% 9%
0 0 0 0 0 26,186,854 $962
0% 0% 0% 0% 0% 14% 14%
-1% -96% 0% 0% 0% 0% 19% 0% 8% 0% 0% 0% 0% 0%
Student and Instructional Support Expenditures 30,000,000
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
0 2005-2006
2006-2007
2007-2008
NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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.
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Page 7 of 19
USD#
512
General Administration Expenditures (2300)
2005-2006 Actual General Federal Funds Supplemental General At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay Driver Training Declining Enrollment Extraordinary School Program Food Service Professional Development Parent Education Program Summer School Special Education Cost of Living Vocational Education Gifts/Grants Special Liability Expense School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve Text Book & Student Material Bond & Interest #1 Bond & Interest #2 No-Fund Warrant Special Assessment Temporary Note
1,162,972 0 248,073 0 0 0 0 0 0 0 0 0 0 0 0
2006-2007 Actual
% inc/ dec
0 577 519,314 0 0 0 44,996 0 0 0 0 0 0 0
1,252,745 0 134,086 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 675,278 0 0 0 53,668 0 0 0 0 0 0 0
8% 0% -46% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% -100% 30% 0% 0% 0% 19% 0% 0% 0% 0% 0% 0% 0%
SUBTOTAL Enrollment (FTE)* Amount per Pupil
1,975,932 27,420.6 72
2,115,777 27,315.3 77
Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL
0 0 0 0 0 1,975,932
0 0 0 0 0 2,115,777
% inc/ dec
2007-2008 Budget 1,361,320 0 204,933 0 0 0 0 0 0 0 0 0 0 0 0 0 0 144,282 1,320,200 0 0
9% 0% 53% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 96% 0% 0%
67,085
25%
0 0 0 0 0
0% 0% 0% 0% 0%
7% 0% 7%
3,097,820 27,233.0 114
46% 0% 47%
0% 0% 0% 0% 0% 7%
0 0 0 0 0 3,097,820
0% 0% 0% 0% 0% 46%
General Administration Expenditures 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 2005-2006
2006-2007
2007-2008
NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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.
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Page 8 of 19
USD#
512
School Administration Expenditures (2400)
2005-2006 Actual General Federal Funds Supplemental General At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay Driver Training Declining Enrollment Extraordinary School Program Food Service Professional Development Parent Education Program Summer School Special Education Cost of Living Vocational Education Gifts/Grants Special Liability Expense School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve Text Book & Student Material Bond & Interest #1 Bond & Interest #2 No-Fund Warrant Special Assessment Temporary Note
10,990,201 0 0 0 238,533 0 0 0 0 1,815 0 0 0 80,412 0
2006-2007 Actual
% inc/ dec
171,931 0 0 0 0 0 530,955 0 0 0 0 0 0 0
11,645,344 0 0 0 224,873 0 0 0 0 1,816 0 0 0 88,342 0 0 192,206 0 0 0 0 0 633,283 0 0 0 0 0 0 0
6% 0% 0% 0% -6% 0% 0% 0% 0% 0% 0% 0% 0% 10% 0% 12% 0% 0% 0% 0% 0% 19% 0% 0% 0% 0% 0% 0% 0%
SUBTOTAL Enrollment (FTE)* Amount per Pupil
12,013,847 27,420.6 438
12,785,864 27,315.3 468
Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL
0 0 0 0 0 12,013,847
0 0 0 0 0 12,785,864
% inc/ dec
2007-2008 Budget 12,227,167 0 0 0 243,526 0 0 0 0 1,832 0 0 0 85,789 3,238 0 200,073 0 0 0 0
5% 0% 0% 0% 8% 0% 0% 0% 0% 1% 0% 0% 0% -3% 0% 0% 4% 0% 0% 0% 0%
791,604
25%
0 0 0 0 0
0% 0% 0% 0% 0%
6% 0% 7%
13,553,229 27,233.0 498
6% 0% 6%
0% 0% 0% 0% 0% 6%
0 0 0 0 0 13,553,229
0% 0% 0% 0% 0% 6%
School Administration Expenditures 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 0 2005-2006
2006-2007
2007-2008
NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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.
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Page 9 of 19
USD#
512
Operations and Maintenance Expenditures (2600)
2005-2006 Actual General Federal Funds Supplemental General At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay Driver Training Declining Enrollment Extraordinary School Program Food Service Professional Development Parent Education Program Summer School Special Education Cost of Living Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve Text Book & Student Material Bond & Interest #1 Bond & Interest #2 No-Fund Warrant Special Assessment Temporary Note
10,034,801 0 7,860,440 0 192,675 0 412,807 0 0 0 709,219 0 0 50,540 11,424
2006-2007 Actual
% inc/ dec
150,096 177,822 0 0 0 0 656,944 0 0 0 0 0 0 0
10,412,780 0 7,403,483 0 202,028 0 590,248 0 0 0 728,869 0 0 50,000 9,611 0 159,028 0 0 0 0 0 783,554 0 0 0 0 0 0 0
4% 0% -6% 0% 5% 0% 43% 0% 0% 0% 3% 0% 0% -1% -16% 6% -100% 0% 0% 0% 0% 19% 0% 0% 0% 0% 0% 0% 0%
SUBTOTAL Enrollment (FTE)* Amount per Pupil
20,256,768 27,420.6 739
20,339,601 27,315.3 745
Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL
0 0 0 0 0 20,256,768
0 0 0 0 0 20,339,601
% inc/ dec
2007-2008 Budget 10,920,016 0 8,596,743 0 219,462 0 591,409 0 0 0 675,000 0 0 51,000 9,611 0 165,321 24,661 0 0 0
5% 0% 16% 0% 9% 0% 0% 0% 0% 0% -7% 0% 0% 2% 0% 0% 4% 0% 0% 0% 0%
979,442
25%
0 0 0 0 0
0% 0% 0% 0% 0%
0% 0% 1%
22,232,665 27,233.0 816
9% 0% 10%
0% 0% 0% 0% 0% 0%
0 0 0 0 0 22,232,665
0% 0% 0% 0% 0% 9%
Operations and Maintenance Expenditures 25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
0 2005-2006
2006-2007
2007-2008
NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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.
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Page 10 of 19
USD#
512
Other Costs (2500 & 2900: Other Supplemental Services) (2700: Transportation) (3000: Non-Instruction Services) 2005-2006 Actual General Federal Funds Supplemental General At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay Driver Training Declining Enrollment Extraordinary School Program Food Service Professional Development Parent Education Program Summer School Special Education Cost of Living Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve Text Book & Student Material Bond & Interest #1 Bond & Interest #2 No-Fund Warrant Special Assessment Temporary Note
9,819,599 3,043 1,570,194 0 0 0 1,773,497 0 0 0 9,108,115 0 0 0 4,696,856
2006-2007 Actual
% inc/ dec 0% -30% 7% 0% 0% 0% -7% 0% 0% 0% 8% 0% 0% 0% 15%
74,232 0 0 0 0 0 575,951 0 0 0 0 0 0 0
9,867,032 2,136 1,681,612 0 130,632 496,784 1,658,127 0 0 0 9,871,402 0 0 0 5,379,366 0 75,285 2,065 0 0 0 0 686,952 0 0 0 0 0 0 0
SUBTOTAL Enrollment (FTE)* Amount per Pupil
27,621,487 27,420.6 1,007
29,851,393 27,315.3 1,093
Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL
0 0 0 0 0 27,621,487
0 0 0 0 0 29,851,393
% inc/ dec
2007-2008 Budget 10,480,807 0 2,694,064 0 131,424 494,599 15,611,420 0 0 0 11,987,305 0 0 0 8,613,972 0 74,358 2,807 0 0 0
6% -100% 60% 0% 1% 0% 842% 0% 0% 0% 21% 0% 0% 0% 60% 0% -1% 36% 0% 0% 0%
858,689
25%
0 0 0 0 0
0% 0% 0% 0% 0%
8% 0% 8%
50,949,445 27,233.0 1,871
71% 0% 71%
0% 0% 0% 0% 0% 8%
0 0 0 0 0 50,949,445
0% 0% 0% 0% 0% 71%
1% 0% 0% 0% 0% 0% 19% 0% 0% 0% 0% 0% 0% 0%
Other Costs 60,000,000
50,000,000
40,000,000
30,000,000
20,000,000
10,000,000
0 2005-2006
2006-2007
2007-2008
NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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.
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Page 11 of 19
USD#
512
Capital Improvements Expenditures (4000)
2005-2006 Actual General Federal Funds Supplemental General At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay Driver Training Declining Enrollment Extraordinary School Program Food Service Professional Development Parent Education Program Summer School Special Education Cost of Living Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve Text Book & Student Material Bond & Interest #1 Bond & Interest #2 No-Fund Warrant Special Assessment Temporary Note
0 0 0 0 0 0 14,536,120 0 0 0 0 0 0 0 0
2006-2007 Actual
% inc/ dec 0% 0% 0% 0% 0% 0% 43% 0% 0% 0% 0% 0% 0% 0% 0%
0 0 0 0 0 0 0 0 0 0 0 0 546,110 0
0 0 0 0 0 0 20,730,824 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 596,284 0
SUBTOTAL Enrollment (FTE)* Amount per Pupil
15,082,230 27,420.6 550
21,327,108 27,315.3 781
Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL
0 0 0 0 0 15,082,230
0 0 0 0 0 21,327,108
% inc/ dec
2007-2008 Budget 0 0 0 0 0 0 27,965,301 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0% 0% 0% 0% 0% 0% 35% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0
0%
0 0 0 675,000 0
0% 0% 0% 13% 0%
41% 0% 42%
28,640,301 27,233.0 1,052
34% 0% 35%
0% 0% 0% 0% 0% 41%
0 0 0 0 0 28,640,301
0% 0% 0% 0% 0% 34%
0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 9% 0%
Capital Improvements (4000) 35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 0 2005-2006
2006-2007
2007-2008
NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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.
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Page 12 of 19
USD#
512
Debt Services Expenditures (5100)
2005-2006 Actual General Federal Funds Supplemental General At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay Driver Training Declining Enrollment Extraordinary School Program Food Service Professional Development Parent Education Program Summer School Special Education Cost of Living Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve Text Book & Student Material Bond & Interest #1 Bond & Interest #2 No-Fund Warrant Special Assessment Temporary Note
2006-2007 Actual 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
% inc/ dec
0 0 0 0 0 0 0 0 0 19,192,562 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 21,913,364 0 0 0 0
0% 0% 0% 0% 0% 0% 0% 0% 0% 14% 0% 0% 0% 0%
SUBTOTAL Enrollment (FTE)* Amount per Pupil
19,192,562 27,420.6 700
21,913,364 27,315.3 802
Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL
0 0 0 0 0 19,192,562
0 0 0 0 0 21,913,364
% inc/ dec
2007-2008 Budget
0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
0
0%
23,524,605 0 0 0 0
7% 0% 0% 0% 0%
14% 0% 15%
23,524,605 27,233.0 864
7% 0% 8%
0% 0% 0% 0% 0% 14%
0 0 0 0 0 23,524,605
0% 0% 0% 0% 0% 7%
Debt Services (5100) 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 0 2005-2006
2006-2007
2007-2008
NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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.
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Page 13 of 19
USD#
512
Transfers (5200)
2005-2006 Actual
2006-2007 Actual
% inc/ dec
% inc/ dec
2007-2008 Budget
General Federal Funds Supplemental General At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay Driver Training Declining Enrollment Extraordinary School Program Food Service Professional Development Parent Education Program Summer School Special Education Cost of Living Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve Text Book & Student Material Bond & Interest #1 Bond & Interest #2 No-Fund Warrant Special Assessment Temporary Note
44,928,316 0 26,812,038 0 0 0
47,895,594 0 27,314,147 0 0 0
7% 0% 2% 0% 0% 0%
55,019,536 0 23,333,257 0 0 0
15% 0% -15% 0% 0% 0%
0 2,003,655 0 0 0 0 0 0
0% 80% 0% 0% 0% 0% 0% 0%
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 3,616,139 0 0 0 0 0 0 370,122 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 3,362,029 0 0 0 0 0 0 384,174 0 0 0 0 0
0% -7% 0% 0% 0% 0% 0% 0% 4% 0% 0% 0% 0% 0%
0
0%
0 0 0 0 0
0% 0% 0% 0% 0%
SUBTOTAL Enrollment (FTE)* Amount per Pupil
73,744,009 27,420.6 2,689
79,196,002 27,315.3 2,899
7% 0% 8%
82,098,996 27,233.0 3,015
4% 0% 4%
Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL
0 0 0 0 0 73,744,009
0 0 0 0 0 79,196,002
0% 0% 0% 0% 0% 7%
0 0 0 0 0 82,098,996
0% 0% 0% 0% 0% 4%
0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%
Transfers (5200) 90,000,000 80,000,000 70,000,000 60,000,000 50,000,000 40,000,000 30,000,000 20,000,000 10,000,000 0 2005-2006
2006-2007
2007-2008
NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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.
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USD#
512
Miscellaneous Information Unencumbered Cash Balance by Fund
July 1, 2005 5,209 299,579 1,356,898
92,687 2,929,379 0 0 746,979 10,240,500
July 1, 2006 60,148 331,824 1,115,904 0 0 0 25,859,640 150,413 0 159,044 2,900,058 64,600 0 792,551 16,487,915
0 809,899 1,746,175 0 0 1,000,000 0 5,638,052 1,527,325 17,511,248 0 0 347,275 0
0 842,515 2,904,825 0 0 1,000,000 0 5,638,052 1,229,549 17,695,143 0 0 326,510 0
SUBTOTAL Enrollment (FTE)* Amount per Pupil
59,635,601 27,420.6 2,175
77,558,691 27,315.3 2,839
81,546,630 27,233.0 2,994
Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL
0 48,150 0 0 0 59,683,751
0 48,145 0 0 0 77,606,836
0 48,094 0 0 0 81,594,724
General Federal Funds Supplemental General At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay Driver Training Declining Enrollment Extraordinary School Program Food Service Professional Development Parent Education Program Summer School Special Education Cost of Living Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve Text Book & Student Material Bond & Interest 1 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note
0 15,244,975 139,421
July 1, 2007 15,688 395,912 739,485 0 0 0 29,409,576 163,399 0 79,882 2,902,923 0 0 715,747 23,988,401 0 0 1,064,247 4,203,809 0 0 0
17,534,991 0 0 332,570 0
Unencumbered Cash Balances by Fund 90,000,000 80,000,000 70,000,000 60,000,000 50,000,000 40,000,000 30,000,000 20,000,000 10,000,000 0 July 1, 2005
July 1, 2006
July 1, 2007
NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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.
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USD#
512
Reserve Funds Unencumbered Cash Balance
July 1, 2005 1,000,000 1,000,000 $36
Special Reserve TOTAL OTHER Amount per Pupil
July 1, 2006 1,000,000 1,000,000 $37
Unencumbered Cash Balances by Fund (Reserve Funds Only) 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 July 1, 2005
July 1, 2006
*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.
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USD#
512
Other Information 2003-2004 Actual
2004-2005 Actual
% inc/ dec
2005-2006 Actual
% inc/ dec
2006-2007 Actual
% 2007-2008 % inc/ Budget inc/ dec dec
Enrollment (FTE)*
28,218.6
27,874.9
-1%
27,420.6
-2%
27,315.3
0%
27,233.0
0%
Enrollment (FTE)** Number of Students Free Meals Number of Students Reduced Meals
28,218.6
27,874.9
-1%
27,420.6
-2%
27,315.3
0%
27,233.0
0%
2,904
3,346
15%
3,471
4%
3,911
13%
3,911
0%
1,271
1,282
1%
1,434
12%
1,579
10%
1,579
0%
Enrollment (FTE)* for Budget Authority 30000.0
25000.0
20000.0
15000.0
10000.0
5000.0
0.0 2003-2004
2004-2005
2005-2006
2006-2007
2007-2008
Enrollment (FTE)** Used for Calculating "Amount Per Pupil" 28400.0 28200.0 28000.0 27800.0 27600.0 27400.0 27200.0 27000.0 26800.0 26600.0 2003-2004
2004-2005
2005-2006
2006-2007
2007-2008
Low Income Students 4500 4000 3500 3000 2500
Free Meals
2000
Reduced Meals
1500 1000 500 0 2003-2004
2004-2005
2005-2006
2006-2007
2007-2008
*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.
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USD#
512
Miscellaneous Information Mill Rates by Fund 2005-2006 Actual General Supplemental General Adult Education Capital Outlay Declining Enrollment Cost of Living Special Liability School Retirement Extraordinary Growth Facilities Bond & Interest 1 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note TOTAL USD Historical Museum Public Library Board Public Library Brd & Emp Benf Recreation Commission Recreation Commission Employee Benefit TOTAL OTHER
2006-2007 Actual
20.000 12.559 0.000 9.996 0.706
2007-2008 Budget
0.500 0.000 0.000 5.827 0.000 0.000 0.160 0.000 49.748 0.000 0.000 0.000 0.000
20.000 13.980 0.000 10.007 1.162 0.123 0.500 0.000 0.000 6.034 0.000 0.000 0.174 0.000 51.980 0.000 0.000 0.000 0.000
20.000 15.194 0.000 8.712 0.986 0.120 0.250 0.000 0.000 6.511 0.000 0.000 0.207 0.000 51.980 0.000 0.000 0.000 0.000
0.000 0.000
0.000 0.000
0.000 0.000
Total USD Mill Rates 60.000 50.000 40.000 30.000 20.000 10.000 0.000 2005-2006
2006-2007
2007-2008
2007-2008 Miscellaneous Information Mill Rates by Fund (Total USD)
General Bond & Interest 1 13% Declining Enrollment 2% Capital Outlay 17%
Supplemental General Adult Education Capital Outlay General 39%
Special Liability School Retirement Declining Enrollment Cost of Living Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities
Supplemental General 29%
No Fund Warrant Special Assessment Temporary Note
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USD#
512
Other Information
Assessed Valuation
2005-2006 Actual
2006-2007 Actual
2007-2008 Budget
$2,972,219,547
$3,155,813,176
$3,234,010,040
$224,580,000
$215,065,000
$271,495,000
Bonded Indebtedness
Assessed Valuation $3,500,000,000 $3,000,000,000 $2,500,000,000 $2,000,000,000 $1,500,000,000 $1,000,000,000 $500,000,000 $0 2005-2006
2006-2007
2007-2008
Bonded Indebtedness $300,000,000 $250,000,000 $200,000,000 $150,000,000 $100,000,000 $50,000,000 $0 2005-2006
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2006-2007
2007-2008
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