2016-17

BUDGET AT A GLANCE

USD 204 - Bonner Springs

School FinanceKansas State Department of EducationLandon State Office Building900 SW Jackson Street, Suite 356Topeka, 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# 204

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 18,441,861 58% 16,701,245 50% -9% 21,173,092 53% 27%

Student Support Services 1,028,733 3% 1,177,383 4% 14% 1,234,080 3% 5%

Instructional Support Services 977,287 3% 1,056,568 3% 8% 1,344,965 3% 27%

Administration & Support 2,981,008 9% 3,063,008 9% 3% 3,476,478 9% 13%

Operations & Maintenance 2,018,710 6% 1,953,785 6% -3% 2,212,395 5% 13%

Transportation 902,916 3% 1,174,818 4% 30% 1,516,698 4% 29%

Food Services 1,821,367 6% 1,614,435 5% -11% 1,850,889 5% 15%

Capital Improvements 619,742 2% 483,286 1% -22% 1,103,028 3% 128%

Debt Services 3,136,685 10% 5,855,442 18% 87% 6,331,269 16% 8%

Other Costs 24,483 0% 49,445 0% 102% 38,354 0% -22%

Total Expenditures* 31,952,792 100% 33,129,415 100% 4% 40,281,248 100% 22%

Amount per Pupil $12,649 $12,599 0% $15,021 19%

Current Expenditures** 25,899,706 100% 26,352,291 100% 2% 30,006,407 100% 14%

Amount per Pupil $10,253 $10,021 -2% $11,189 12%

Instruction*** (Total Expenditures) 16,376,288 51% 16,411,317 50% -1% 18,817,591 47% -3%

Instruction*** (Current Expenditures) 16,376,288 63% 16,411,317 62% -1% 18,817,591 63% 1%

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

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000 21,173,092

1,234,080 1,344,9653,476,478

2,212,395 1,516,698 1,850,889 1,103,028

6,331,269

38,354

Summary of Total Expenditures by Function (All Funds)

2014-2015

2015-2016

2016-2017

2

USD# 204

2014-2015 2015-2016 2016-2017

Actual Actual Budget

Instruction 18,441,861 16,701,245 21,173,092

Student Support 1,028,733 1,177,383 1,234,080

Instructional Support 977,287 1,056,568 1,344,965

Administration & Support 2,981,008 3,063,008 3,476,478

Operations & Maintenance 2,018,710 1,953,785 2,212,395

Transportation 902,916 1,174,818 1,516,698

Food Services 1,821,367 1,614,435 1,850,889

Capital Improvements 619,742 483,286 1,103,028

Debt Services 3,136,685 5,855,442 6,331,269

Other Costs 24,483 49,445 38,354

Total Expenditures* 31,952,792 33,129,415 40,281,248

*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

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

45,000,000

21,1

73,0

92

1,23

4,08

0

1,34

4,96

5

3,47

6,47

8

2,21

2,39

5

1,51

6,69

8

1,85

0,88

9

1,10

3,02

8

6,33

1,26

9

38,3

54

40,2

81,2

48Total Expenditures By Function (All Funds)

2014-2015

2015-2016

2016-2017

3

USD# 204

2014-2015 2015-2016 2016-2017

Actual Actual Budget

Instruction 7,301 6,351 7,895

Student Support 407 448 460

Instructional Support 387 402 502

Administration & Support 1,180 1,165 1,296

Operations & Maintenance 799 743 825

Transportation 357 447 566

Food Services 721 614 690

Capital Improvements 245 184 411

Debt Services 1,242 2,227 2,361

Other Costs 10 19 14

Total Expenditures Per Pupil** 12,649 12,599 15,021

Enrollment (FTE)* 2,526.1 2,629.6 2,681.7

**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

2,000

4,000

6,000

8,000

10,000

12,000

14,000

16,000

7,89

5

460

502 1,29

6

825

566

690

411

2,36

1

14

15,0

21

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# 204

Instruction Expenditures (1000)

% %

2014-2015 2015-2016 inc/ 2016-2017 inc/

Actual Actual dec Budget dec

General 6,749,225 6,455,687 -4% 6,966,185 8%

Federal Funds 481,097 466,711 -3% 553,384 19%

Supplemental General 283,652 205,290 -28% 260,137 27%

At Risk (4yr Old) 152,760 168,733 10% 216,656 28%

At Risk (K-12) 2,497,764 2,670,345 7% 3,133,035 17%

Bilingual Education 169,554 203,418 20% 288,990 42%

Virtual Education 0 72,150 0% 154,650 114%

Capital Outlay 2,065,573 289,928 -86% 2,355,501 712%

Driver Education 21,027 16,876 -20% 37,903 125%

Declining Enrollment 0 0 0% 0 0%

Extraordinary School Program 325,024 336,772 4% 390,657 16%

Food Service 0 0 0% 0 0%

Professional Development 0 0 0% 0 0%

Parent Education Program 0 0 0% 0 0%

Summer School 9,214 21,985 139% 49,594 126%

Special Education 3,846,668 3,665,065 -5% 4,443,967 21%

Cost of Living 0 0 0% 0 0%

Vocational Education 421,219 542,616 29% 664,013 22%

Gifts/Grants 40,264 44,039 9% 112,715 156%

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 1,008,022 981,567 -3% 1,545,705 57%

Contingency Reserve 0 367,363 0%

Text Book & Student Material 235,967 192,700 -18%

Activity Fund 134,831 0 -100%

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 18,441,861 16,701,245 -9% 21,173,092 27%

Enrollment (FTE)* 2,526.1 2,629.6 4% 2,681.7 2%

Amount per Pupil 7,301 6,351 -13% 7,895 24%

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 18,441,861 16,701,245 -9% 21,173,092 27%

0

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

2014-2015 2015-2016 2016-2017

18,441,86116,701,245

21,173,092

Instruction Expenditures

6

USD 204

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 19,089,013 1,891 19,087,122 0 0 0 0 0

Supplemental General 5,426,138 120,936 2,510,131 0 2,795,071 XXXXXXXX

Adult Education 0 0 0 0 xxxxxxxxxxxx 0 0 0

At Risk (4yr Old) 267,013 68,792 0 xxxxxxxxxxxx 198,221 0 0

Adult Supplemental Education 0 0 xxxxxxxxxxxx 0 0 0

At Risk (K-12) 3,133,799 935,005 0 xxxxxxxxxxxx 2,455,482 0 256,688

Bilingual Education 288,990 68,444 0 xxxxxxxxxxxx 190,546 30,000 0

Virtual Education 154,650 36,700 0 110,250 7,700 0

Capital Outlay 3,943,572 3,483,125 0 0 0 1,477,148 1,496,689

Driver Training 41,081 47,465 6,750 0 xxxxxxxxxxxx 0 16,815 29,949

Declining Enrollment 0 0 0 0 XXXXXXXX

Extraordinary School Program 390,657 107,612 0 xxxxxxxxxxxx 0 308,132 25,087

Food Service 1,703,992 200,970 14,000 1,134,925 158 48,144 406,564 100,769

Professional Development 79,458 53,184 0 xxxxxxxxxxxx 44,289 0 18,015

Parent Education Program 62,101 35,789 10,336 0 xxxxxxxxxxxx 30,547 0 14,571

Summer School 49,594 78,015 0 xxxxxxxxxxxx 0 0 28,421

Special Education 4,850,851 1,934,715 0 99,865 xxxxxxxxxxxx 3,775,671 13,373 972,773

Vocational Education 677,896 250,315 7,780 60,248 xxxxxxxxxxxx 404,756 0 45,203

Special Liability Expense Fund 0 0 0 0 0 0

Special Reserve Fund 68,932 XXXXXXXX

Gifts and Grants 112,715 17,650 102,543 7,478

Textbook & Student Materials Revolving 110,371 XXXXXXXX

School Retirement 0 0 xxxxxxxxxxxx 0 0

Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX

KPERS Special Retirement Contribution 2,262,335 0 2,262,335 XXXXXXXXX

Contingency Reserve 734,957 XXXXXXXXX

Activity Funds 63,732 XXXXXXXXX

Tuition Reimbursement 0 0 0 0 0

Bond and Interest #1 6,331,269 6,083,157 2,152,631 0 0 3,502,674 5,407,193

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 936,365 28,535 xxxxxxxxxxx 930,247 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 22,417

Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX

SUBTOTAL 49,801,489 14,530,292 23,788,750 2,225,285 158 9,520,241 8,660,020 8,425,253

Less Transfers 9,520,241

TOTAL Budget Expenditures $40,281,248

2014-2015 2015-2016 2016-2017

State Revenues 20,749,116 22,229,694 23,788,750

Federal Revenues 1,916,797 2,081,944 2,225,285

Local Revenues* 8,998,975 8,958,159 8,660,178

Total Revenues 31,664,888 33,269,797 34,674,213

Revenues Per Pupil 12,535 12,652 12,930

*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.

2250.0

2300.0

2350.0

2400.0

2450.0

2500.0

2550.0

2600.0

2650.0

2012-2013 2013-2014 2014-2015 2015-2016 2016-2017

2388.22421.8

2507.1

2570.5

2633.9

FTE Enrollment for Budget Authority

0

200

400

600

800

1000

1200

1400

2012-2013 2013-2014 2014-2015 2015-2016 2016-2017

1042 10691129

1191 1235

259354 377 355 375

Low Income Students

Free Meals

Reduced Meals

USD# 204

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)* 2,388.2 2,421.8 1% 2,507.1 4% 2,570.5 3% 2,633.9 2%

Number of Students -

Free Meals 1,042 1,069 3% 1,129 6% 1,191 5% 1,235 4%

Number of Students -

Reduced Meals 259 354 37% 377 6% 355 -6% 375 6%

Enrollment Information

8

USD# 204

Miscellaneous Information

Mill Rates by Fund

2014-2015 2015-2016 2016-2017

Actual Actual Budget

General 20.000 20.000 20.000

Supplemental General 12.908 17.042 15.932

Adult Education 0.000 0.000 0.000

Capital Outlay 7.995 7.957 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 22.105 17.776 18.723

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 63.008 62.775 62.655

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 0.000 0.000 0.000

Rec Comm Employee Bnfts 0.000 0.000 0.000

TOTAL OTHER 0.000 0.000 0.000

0.000

10.000

20.000

30.000

40.000

50.000

60.000

70.000

80.000

2014-2015 2015-2016 2016-2017

63.008 62.775 62.655

Total USD Mill Rates

9

USD# 204

Other Information

2014-2015 2015-2016 2016-2017

Actual Actual Budget

Assessed Valuation $161,943,668 $174,066,079 $176,466,232

Bonded Indebtedness 30,805,000 28,745,000 23,535,000

10

USD# 204

FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary

Administrators (Certified/Non-Certified) 20.0 1,659,950 82,998 20.0 1,771,139 88,557 20.0 1,801,988 90,099

Teachers (Full Time) 190.0 9,701,735 51,062 198.0 10,654,266 53,809 200.0 11,073,894 55,369

Other Certified (Licensed) Personnel 5.0 263,385 52,677 5.0 272,045 54,409 5.0 279,366 55,873

Classified Personnel 100.0 3,179,165 31,792 110.0 3,594,540 32,678 115.0 3,862,376 33,586

Substitutes/Temporary Help XXXXX 447,330 XXXXXXXXX XXXXX 469,697 XXXXXXXXX XXXXX 493,182 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

0

20,000

40,000

60,000

80,000

100,000

Administrators(Certified/Non-Certified)

Teachers (Full Time) Other Certified (Licensed)Personnel

Classified Personnel

90,099

55,369 55,873

33,586

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