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USD 251 - North Lyon Co.
School FinanceKansas State Department of EducationLandon State Office Building900 SW Jackson Street, Suite 356Topeka, Kansas 66612-1212
www.ksde.org
Budget at a Glance
2018-19
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 2018-19…………………...………………………..………..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# 251
Summary of Total Expenditures By Function (All Funds)
% % % % %
2016-2017 of 2017-2018 of inc/ 2018-2019 of inc/
Actual Tot Actual Tot dec Budget Tot dec
Instruction 3,158,284 55% 3,282,544 56% 4% 3,779,290 39% 15%
Student Support Services 249,583 4% 228,786 4% -8% 313,200 3% 37%
Instructional Support Services 159,215 3% 134,911 2% -15% 179,638 2% 33%
Administration & Support 920,516 16% 884,794 15% -4% 980,304 10% 11%
Operations & Maintenance 604,232 10% 616,039 10% 2% 778,668 8% 26%
Transportation 392,552 7% 414,073 7% 5% 489,431 5% 18%
Food Services 275,570 5% 268,690 5% -2% 321,983 3% 20%
Capital Improvements 0 0% 30,890 1% 0% 2,765,495 29% 8853%
Debt Services 0 0% 0 0% 0% 0 0% 0%
Other Costs 5,731 0% 12,180 0% 113% 15,000 0% 23%
Total Expenditures* 5,765,683 100% 5,872,907 100% 2% 9,623,009 100% 64%
Amount per Pupil $15,034 $15,410 3% $27,893 81%
Current Expenditures** 5,323,388 100% 5,384,685 100% 1% 6,344,114 100% 18%
Amount per Pupil $13,881 $14,129 2% $18,389 30%
Instruction*** (Total Expenditures) 3,137,755 54% 3,252,902 55% 1% 3,729,290 39% -16%
Instruction*** (Current Expenditures) 3,137,755 59% 3,252,902 60% 1% 3,729,290 59% -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, Career and Postsecondary Education, Professional Development, Bond &
Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, 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
3,000,000
3,500,000
4,000,0003,779,290
313,200 179,638
980,304778,668
489,431 321,983
2,765,495
0 15,000
Summary of Total Expenditures by Function (All Funds)
2016-2017
2017-2018
2018-2019
2
USD# 251
2016-2017 2017-2018 2018-2019
Actual Actual Budget
Instruction 3,158,284 3,282,544 3,779,290
Student Support 249,583 228,786 313,200
Instructional Support 159,215 134,911 179,638
Administration & Support 920,516 884,794 980,304
Operations & Maintenance 604,232 616,039 778,668
Transportation 392,552 414,073 489,431
Food Services 275,570 268,690 321,983
Capital Improvements 0 30,890 2,765,495
Debt Services 0 0 0
Other Costs 5,731 12,180 15,000
Total Expenditures* 5,765,683 5,872,907 9,623,009
*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, Career and Postsecondary Education, Professional Development, Bond & Interest #1, Bond & Interest #2,
No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook
Rental, 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
7,000,000
8,000,000
9,000,000
10,000,000
3,7
79
,29
0
31
3,2
00
17
9,6
38
98
0,3
04
77
8,6
68
48
9,4
31
32
1,9
83
2,7
65
,49
5
0 15
,00
0
9,6
23
,00
9
Total Expenditures By Function (All Funds)
2016-2017
2017-2018
2018-2019
3
USD# 251
2016-2017 2017-2018 2018-2019
Actual Actual Budget
Instruction 8,235 8,613 10,954
Student Support 651 600 908
Instructional Support 415 354 521
Administration & Support 2,400 2,322 2,841
Operations & Maintenance 1,576 1,616 2,257
Transportation 1,024 1,087 1,419
Food Services 719 705 933
Capital Improvements 0 81 8,016
Debt Services 0 0 0
Other Costs 15 32 43
Total Expenditures Per Pupil** 15,034 15,410 27,893
Enrollment (FTE)* 383.5 381.1 345.0
**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, Career and Postsecondary Education, Professional Development, Bond & Interest #1, Bond & Interest #2,
No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook
Rental, 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)
*FTE Enrollment is based on 9/20 and 2/20, including 4yr old at-risk. Beginning in the 2017-18 school year, full-
day kindergarten is funded as 1.0 FTE. If the district offered full-day kindergarten in the 2017-18 school year, the
2016-17 kindergarten FTE is funded as 1.0 regardless of attendance. Includes virtual enrollment.
0
5,000
10,000
15,000
20,000
25,000
30,000
10,9
54
908
521 2,
841
2,25
7
1,41
9
933
8,01
6
0 43
27,8
93
Amount Per Pupil By Function (All Funds)
2016-2017
2017-2018
2018-2019
4
5
USD# 251
Instruction Expenditures (1000)
% %
2016-2017 2017-2018 inc/ 2018-2019 inc/
Actual Actual dec Budget dec
General 1,339,810 1,366,449 2% 1,510,500 11%
Federal Funds 109,909 99,139 -10% 103,900 5%
Supplemental General 286,091 278,647 -3% 312,980 12%
At Risk (4yr Old) 0 0 0% 0 0%
At Risk (K-12) 439,619 465,299 6% 529,732 14%
Bilingual Education 0 0 0% 0 0%
Virtual Education 915 0 -100% 16,085 0%
Capital Outlay 20,529 29,642 44% 50,000 69%
Driver Education 33,779 34,732 3% 32,224 -7%
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 0 0 0% 0 0%
Special Education 606,756 607,654 0% 774,311 27%
Cost of Living 0 0 0% 0 0%
Career and Postsecondary Ed. 95,118 96,019 1% 108,886 13%
Gifts/Grants 33,359 21,539 -35% 56,677 163%
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 135,866 203,289 50% 283,995 40%
Contingency Reserve 0 0 0%
Text Book & Student Material 27,505 39,028 42%
Activity Fund 29,028 41,107 42%
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 3,158,284 3,282,544 4% 3,779,290 15%
Enrollment (FTE)* 383.5 381.1 -1% 345.0 -9%
Amount per Pupil 8,235 8,613 5% 10,954 27%
Adult Education 0 0 0% 0 0%
Adult Supplemental Education 0 0 0% 0 0%
Special Education Coop 0 0 0% 0 0%
TOTAL 3,158,284 3,282,544 4% 3,779,290 15%
2,800,000
3,000,000
3,200,000
3,400,000
3,600,000
3,800,000
2016-2017 2017-2018 2018-2019
3,158,284
3,282,544
3,779,290Instruction Expenditures
NOTE: Gifts/Grants includes private grants and grants from nonfederal sources.
Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, and Special Education Coop.
*FTE enrollment is based on 9/20 and 2/20, including 4yr old at-risk. Beginning in the 2017-18 school year, full-day kindergarten is funded as 1.0 FTE. If the district offered full-day kindergarten in the 2017-18 school year, the 2016-17 kindergarten FTE is funded as 1.0 regardless of attendance.Includes virtual enrollment.
6
USD 251
2018-19 Estimated Sources of Revenue--2018-19 Estimated
Amount July 1, 2018 State Federal Local July 1, 2019
Fund Budgeted Cash Balance Interest Transfers Other Cash Balance
General 3,449,037 1 3,449,036 0 XXXXXXXXXX XXXXXXXXXX 0 XXXXXXXXXX
Supplemental General 1,214,500 90,629 0 0 1,123,871 XXXXXXXXXX
Adult Education 0 0 0 0 0 0 0 0
At Risk (4yr Old) 0 0 0 0 0 0 0
Adult Supplemental Education 0 0 0 0 0 0
At Risk (K-12) 529,732 259,266 0 0 270,466 0 0
Bilingual Education 0 0 0 0 0 0 0
Virtual Education 16,085 1,085 0 0 15,000 0
Capital Outlay 3,278,895 2,546,351 0 0 0 0 732,544 0
Driver Training 32,224 26,849 3,250 0 0 0 2,125 0
Declining Enrollment XXXXXXXXX 0 XXXXXXXXX XXXXXXXXXXX XXXXXXXXX
Extraordinary School Program 0 0 0 0 0 0 0
Food Service 311,973 71,834 1,786 126,992 0 10,000 101,361 0
Professional Development 43,784 26,923 4,361 0 0 12,500 0 0
Parent Education Program 0 0 0 0 0 0 0 0
Summer School 0 0 0 0 0 0 0
Special Education 801,571 298,147 0 0 0 483,424 20,000 0
Career and Postsecondary Education 122,696 82,627 5,069 0 0 35,000 0 0
Special Liability Expense Fund 0 0 0 0 0 0
Special Reserve Fund 0 XXXXXXXXX
Gifts and Grants 56,677 21,677 0 35,000 0
Textbook & Student Materials Revolving 85,495 XXXXXXXXX
School Retirement 0 0 0 0 0
Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX
KPERS Special Retirement Contribution 473,325 0 473,325 XXXXXXXXXX XXXXXXXXX
Contingency Reserve 125,904 XXXXXXXXX
Activity Funds 3,912 XXXXXXXXX
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 0 0 0
Coop Special Education 0 0 0 0 0 0 0
Federal Funds 103,900 0 xxxxxxxxxxx 103,900 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0
Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX
SUBTOTAL 10,434,399 3,640,700 3,936,827 230,892 0 811,390 2,029,901 0
Less Transfers 811,390
TOTAL Budget Expenditures $9,623,009
2016-2017 2017-2018 2018-2019
State Revenues 3,732,178 3,834,442 3,936,827
Federal Revenues 246,138 233,798 230,892
Local Revenues* 2,375,749 2,392,321 2,029,901
Total Revenues 6,354,065 6,460,561 6,197,620
Revenues Per Pupil 16,569 16,952 17,964
*Excludes "Transfers" to avoid duplication of revenue.
Sources of Revenue and Proposed Budget for 2018-19
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 Enrollment is based on 9/20 and 2/20, including 4yr old at-risk. Beginning 2017-18 school year, full-day kindergarten is
funded as 1.0 FTE. If the district offered full-day kindergarten in the 2017-18 school year, the 2016-17 kindergarten FTE is funded
as 1.0 regardless of attendance. Virtual enrollment is excluded.
0.0
100.0
200.0
300.0
400.0
500.0
2014-2015 2015-2016 2016-2017 2017-2018 2018-2019
406.1 415.0383.0 381.1
345.0
FTE Enrollment (excl Virtual) for Computing State Foundation Aid
0
50
100
150
200
2014-2015 2015-2016 2016-2017 2017-2018 2018-2019
181 183171
160
128
44 4537 43 45
Low Income Students
Free Meals
Reduced Meals
USD# 251
2014-2015 2015-2016 % 2016-2017 % 2017-2018 % 2018-2019 %
Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/
dec dec dec dec
FTE Enrollment (excl. Virtual)* 406.1 415.0 2% 383.0 -8% 381.1 0% 345.0 -9%
Number of Students -
Free Meals 181 183 1% 171 -7% 160 -6% 128 -20%
Number of Students -
Reduced Meals 44 45 2% 37 -18% 43 16% 45 5%
Enrollment Information
8
USD# 251
Miscellaneous Information
Mill Rates by Fund
2016-2017 2017-2018 2018-2019
Actual Actual Budget
General 20.000 20.000 20.000
Supplemental General 12.506 12.506 12.499
Adult Education 0.000 0.000 0.000
Capital Outlay 8.000 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 40.506 40.506 40.499
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
2016-2017 2017-2018 2018-2019
40.506 40.506 40.499
Total USD Mill Rates
9
USD# 251
Other Information
2016-2017 2017-2018 2018-2019
Actual Actual Budget
Assessed Valuation $92,198,082 $88,573,876 $91,723,261
Bonded Indebtedness 0 0 0
10
USD# 251
FTE Total Salary Average Salary FTE Total Salary Average Salary FTE Total Salary Average Salary
Administrators (Certified/Non-Certified) 8.5 538,221 63,320 8.0 528,357 66,045 7.0 462,708 66,101
Teachers (Full Time) 36.5 1,644,839 45,064 35.0 1,526,631 43,618 31.0 1,547,109 49,907
Other Certified (Licensed) Personnel 3.5 177,082 50,595 3.5 178,864 51,104 4.1 219,674 53,579
Classified Personnel 29.0 617,721 21,301 26.5 568,987 21,471 22.0 481,283 21,877
Substitutes/Temporary Help XXXXX 104,495 XXXXXXXXX XXXXX 105 XXXXXXXXX XXXXX 82,600 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
2016-17 Actual 2017-18 Actual 2018-19 Contracted
0
10,000
20,000
30,000
40,000
50,000
60,000
70,000
Administrators (Cert./Non-Cert.)
Teachers (Full Time) Other Certified (Lic.)Personnel
Classified Personnel
66,101
49,90753,579
21,877
Average Salary
2016-2017
2017-2018
2018-2019
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
