USD 340 JEFFERSON WEST - Kansas State Department of … Finance/budget/Budget... · Parents and Patron volunteers work closely with teachers at all grade levels. ... Duties The Board

USD 340 JEFFERSON WEST

Budget Hearing 08-10-09

• Document Index 1

• Budget Facts 2-4

• Budget Profile 5-10

• USD 340 Form 150—General Fund 11-14

• USD 340 Form 155—Supplemental Fund 14-16

• Public Notice 17

• Summary Material 18-36

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2009-2010 Budget General Information USD #340 Jefferson West PO Box 267 601 E Wyandotte Meriden, KS 66512: (785)484-3444

Mission Statement Each Student Will Be Prepared to Meet Life’s Challenges as a Productive Member

of Society

Introduction

About Jefferson West The Jefferson West School District has approximately 925 students attending the four facilities in the District. The District covers approximately 68 square miles in three counties: Jefferson, Jackson, and Shawnee. The Elementary School, a Kansas Academic School of Excellence, including grades kindergarten through third, is located in Meriden, Kansas, with an enrollment of approximately 250 students. The Intermediate School, also a Kansas Academic School of Excellence, including grades fourth and fifth, is located in Ozawkie, Kansas, with an enrollment of approximately 150 students. The Middle School, also a Kansas Academic School of Excellence, is located in Meriden, Kansas, with approximately 200 students in grades sixth through eighth. Jefferson West High School, also a Kansas Academic School of Excellence, is located in Meriden, Kansas, with an enrollment of approximately 325 students in grades nine through twelve. .

Our Dedication to Excellence Jefferson West School District strives to maintain the advantages of a small rural way of life within its schools. Small class size, dedicated personnel, personalized instruction, and strong school-community relations are maintained. Jefferson West provides, through Keystone Learning Services, a comprehensive and complete program of Special Education. Jefferson West High School is accredited by the North Central Association of Colleges and Schools and by the State of Kansas. The Elementary, Intermediate, and Middle Schools are also accredited by the State of Kansas and have joined the North Central Association. In cooperation with Washburn Technical School, Jefferson West School District provides a comprehensive vocational and technical program for high school student grades eleven and twelve. Jefferson West also provides dual credit college hours through Highland Community College for qualifying students as well as Advanced Placement courses. Along with many clubs and student organizations, Jefferson West also offers a Fine Arts program that includes Band, Vocal Music, Art and Drama opportunities for students.

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The Staff The Jefferson West School District has approximately 150 certified and classified employees working with our students. Small class sizes are maintained in order to provide the best possible climate for learning. Attracting and retaining top quality staff has been an established priority of the District. Athletics The Jefferson West School District has a competitive athletic program for both boys and girls in grades seven through twelve that includes: Football, Volleyball, Cross Country, Basketball, Wrestling, Baseball, Softball, Track & Field, and Golf. Community Support The Jefferson West Booster Club actively supports students and programs for all grade levels. The Board of Education encourages support from the Booster Club, local businesses, civic organizations, and the Chamber of Commerce for District programs. Parents and Patron volunteers work closely with teachers at all grade levels. This partnership with the community and the parents is essential if students are to reach their fullest potential. The Governing Body The Jefferson West School Board of Education is comprised of seven members with the philosophy that all students shall have an equal opportunity in the pursuit of knowledge. The Board views the Education process as a Partnership between Parents, Students, Schools, and Community.

The members of the Board of Education and districts of election are:

Blaine Moore, President: Position Number 1 . Dreana McClurg, Vice President: Position Number 2

Dr. Jeff Van Petten: Position Number 3 Don Knowles: Position Number 4

Linda Jones-Giltner: Position Number 5 Frank Sayles: Position Number 6

Shannon McMahon: Position At Large

Duties The Board of Education consists of seven members elected by the voters of the school district for staggered 4-year terms. Its major responsibility is to determine and interpret the educational needs of the community and to harmonize any differences of opinion relative to formulation of policies and the best evidence available. Meetings All meetings of the Board are open to the public and are regularly held on the second Monday of each month at 7:00 pm at the Central Office, 601 E Wyandotte, Meriden, KS or other school building locations. The Board may schedule special meetings at other times for special or emergency issues that may arise from time to time in the life of the school district. These are limited to agenda items included in the meeting notice or as provided by law. If you have any questions or request for the Board and cannot attend the meeting, you may write to: Board of Education, c/o Clerk of the Board; 601 E. Wyandotte, Meriden, Kansas, 66512 or call (785)484-3444.

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Key Staff

Superintendent: Scott Myers Director of Curriculum & Instruction: Mary C. Getto Building Principals: Rhonda Frakes, High School; John Hamon, Middle School; Pat Happer, Elementary and Intermediate Schools Central Office Staff: Amy Adams-Mitchell, Board/Clerk/Payroll; Marcia Ricklefs, Treasurer/Accounts Payable; Dayna Heineken, Student Data Clerk/Receptionist Other Key Contacts: Harley Lohness, Assistant Principal, High School; John Riley, Athletic Director; Rose Herring, Food Service; Jim Malloy, Maintenance; Ron Christlieb, Transportation For District E-mail: [email protected]

District Accomplishments and Challenges

Accomplishments USD 340 continues to make impressive gains in student achievement. Students scoring in the Exemplary categories are increasing in both math and reading. There are an ever-increasing number of students at the high school level taking part in our Advanced Placement curriculum, and these students are performing admirably in these classes. Along with this development, we have been able to strengthen our vocational programming, so that students are coming out of our district ready for the world academics or work. In recent years, full-day kindergarten was implemented, and the results of this program have been substantial. By providing a more thorough examination of the academic materials, our students are entering first grade as beginning readers and are transitioning to the place of “reading to learn” rather than staying at the “learning to read” stage. As well as focusing on our younger students, the district operates a drop-out recovery program. Open six and a half hours a day, the program is designed to serve the needs of adult learners who are interested in completing their high school work, thus providing them with greater opportunities in society. Challenges Continued declining enrollment will definitely pose a continuing challenge to Jefferson West. Small class sizes are pivotal to the success that takes place in our district; however, if our current decline continues, our staffing will need to be examined. Ever increasing health insurance costs also pose a challenge for the district each year. It is simply more expensive to provide this important benefit to our staff.

mailto:[email protected]

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Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Instruction Expenditures (1000) 7. Student and Instructional Support Expenditures (2100 & 2200) 8. General Administration Expenditures (2300) 9. School Administration Expenditures (2400) 10. Operations and Maintenance Expenditures (2600) 11. Other Costs (2500 & 2900: Other Supplemental Services) (3000: Non-Instruction Services) 12. Capital Improvements (4000) 13. Debt Services (5000) 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other Information - FTE 17. Miscellaneous Information Mill Rates by Fund 18. Other Information – Assessed Valuation and Bonded Indebtedness 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 (listed on the right under Data Portal sections) 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

http://www.ksde.org/Default.aspx?tabid=223



USD# 340

Summary of Total Expenditures By Function

(All Funds)

% % % % %2007-2008 of 2008-2009 of inc/ 2009-2010 of inc/

Actual Tot Actual Tot dec Budget Tot dec

Instruction 6,286,277 59% 6,441,384 60% 2% 6,668,283 58% 4%

Student & Instructional Support 590,275 6% 690,576 6% 17% 630,492 5% -9%

General Administration 309,226 3% 315,168 3% 2% 322,151 3% 2%

School Administration (Building) 585,493 6% 530,111 5% -9% 551,882 5% 4%

Operations & Maintenance 1,088,309 10% 1,106,255 10% 2% 1,235,866 11% 12%

Capital Improvements 169,403 2% 271 0% -100% 281,738 2% 103862%

Debt Services 619,720 6% 632,318 6% 2% 642,383 6% 2%

Other Costs 936,638 9% 1,008,945 9% 8% 1,240,824 11% 23%

Total Expenditures 10,585,341 100% 10,725,028 100% 1% 11,573,619 100% 8%

Amount per Pupil $11,827 $11,786 0% $12,860 9%

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 Operations & Maintenance - 2600Student & Instructional Support - 2100 & 2200 Other Costs - 2500, 2900 and 3000 and all others not included elsewhereGeneral Administration - 2300 Capital Improvements - 4000School Administration (Building) - 2400 Debt Services - 5100 Transfers - 5200

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, Area Vocational School, and Special Education Coop.

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

Instruction Student & Instructional Support

General Administration

School Administration

(Building)

Operations & Maintenance

Capital Improvements

Debt Services Other Costs

Summary of Total Expenditures By Function (All Funds)

2007-2008

2008-2009

2009-2010

Instruction58%

Student & Instructional Support5%

General Administration3%

School Administration (Building)

5%

Operations & Maintenance11%

Capital Improvements2%

Debt Services5%

Other Costs11%

2009-2010 Summary of Total Expenditures By Function(All Funds)

Instruction

Student & Instructional Support





Debt Services

Other Costs

9/22/2009 1:35 PM Sumexpen.xls Page 1 of 19

USD# 340

Summary of General Expendituresby Function

% % % % %2007-2008 of 2008-2009 of inc/ 2009-2010 of inc/


Instruction 3,846,925 70% 3,793,049 68% -1% 3,825,865 69% 1%




Operations & Maintenance 465,658 8% 492,362 9% 6% 462,246 8% -6%

Capital Improvements 0 0% 0 0% 0% 0 0% 0%

Other Costs 86,791 2% 98,832 2% 14% 101,300 2% 2%

Total Expenditures 5,531,232 100% 5,576,202 100% 1% 5,528,604 100% -1%

Amount per Pupil $6,180 $6,128 -1% $6,143 0%

The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items.

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000

Summary of General Fund Expendituresby Function

2007-2008

2008-2009

2009-2010

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000

Instruction Student & Instructional

Support



(Building)



Other Costs

Summary of General Fund Expendituresby Function

2007-2008

2008-2009

2009-2010

Instruction69%


7%



9%


Other Costs2%

2009-2010 Summary of General Fund Expendituresby Function

Instruction






Other Costs


USD# 340

Summary of Supplemental General Fund Expendituresby Function

% % % % %2007-2008 of 2008-2009 of inc/ 2009-2010 of inc/


Instruction 239,649 21% 279,019 23% 16% 164,750 15% -41%


General Administration 71,053 6% 67,434 6% -5% 59,650 5% -12%


Operations & Maintenance 425,968 37% 438,003 36% 3% 461,151 41% 5%


Other Costs 337,600 29% 360,203 29% 7% 367,371 32% 2%


Amount per Pupil $1,288 $1,345 4% $1,261 -6%

The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items.

250 000300,000350,000400,000450,000500,000


2007-2008

2008-2009

2009-2010

Instruction15%


4%



3%


41%

Other Costs32%

2009-2010 Summary of Supplemental General Fund Expendituresby Function

InstructionStudent & Instructional SupportGeneral AdministrationSchool Administration (Building)Operations & MaintenanceCapital ImprovementsOther Costs

050,000

100,000150,000200,000250,000300,000350,000400,000450,000500,000


Support



(Building)



Other Costs


2007-2008

2008-2009

2009-2010


USD# 340Summary of General and Supplemental General Fund

Expenditures by Function

% % % % %2007-2008 of 2008-2009 of inc/ 2009-2010 of inc/


Instruction 4,086,574 61% 4,072,068 60% 0% 3,990,615 60% -2%




Operations & Maintenance 891,626 13% 930,365 14% 4% 923,397 14% -1%


Other Costs 424,391 6% 459,035 7% 8% 468,671 7% 2%


Amount per Pupil $7,468 $7,473 0% $7,404 -1%

The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds togetherthe 'General Fund' and 'Supplemental General Fund' line items.

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000

Summary of General and Supplemental General FundExpenditures by Function

2007-2008

2008-2009

2009-2010

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000


Support



(Building)



Other Costs

Summary of General and Supplemental General FundExpenditures by Function

2007-2008

2008-2009

2009-2010

Instruction60%


7%



8%


Other Costs7%

2009-2010 Summary of General and Supplemental General Fund Expenditures by Function

Instruction






Other Costs


USD# 340

Summary of Special Education Fundby Function

% % % % %2007-2008 of 2008-2009 of inc/ 2009-2010 of inc/


Instruction 1,100,121 98% 1,270,845 98% 16% 1,500,635 96% 18%

Student & Instructional Support 0 0% 0 0% 0% 0 0% 0%

General Administration 0 0% 0 0% 0% 0 0% 0%

School Administration (Building) 0 0% 0 0% 0% 0 0% 0%

Operations & Maintenance 0 0% 0 0% 0% 0 0% 0%


Other Costs 27,591 2% 27,850 2% 1% 69,850 4% 151%

Total Expenditures 1,127,712 100% 1,298,695 100% 15% 1,570,485 100% 21%

Amount per Pupil $1,260 $1,427 13% $1,745 22%

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.)

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

Summary of Special Education Fund Expendituresby Function

2007-2008

2008-2009

2009-2010

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000


Support



(Building)



Other Costs

Summary of Special Education Fund Expendituresby Function

2007-2008

2008-2009

2009-2010

Instruction96%

Other Costs4%

2009-2010 Summary of Special Education Fundby Function

Instruction






Other Costs


USD# 340Instruction Expenditures (1000)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/

Actual Actual dec Budget dec

General 3,846,925 3,793,049 -1% 3,825,865 1%Federal Funds 76,184 82,034 8% 103,141 26%Supplemental General 239,649 279,019 16% 164,750 -41%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 328,441 319,010 -3% 338,799 6%Bilingual Education 0 0 0% 0 0%Virtual Education 0 0 0%Capital Outlay 204,497 217,010 6% 222,000 2%Driver Education 6,130 9,769 59% 18,519 90%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 1,100,121 1,270,845 16% 1,500,635 18%Cost of Living 0 0 0% 0 0%Vocational Education 139,779 148,857 6% 150,514 1%Gifts/Grants 15,587 2,517 -84% 28,614 1037%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 248,320 265,081 7% 315,446 19%Contingency Reserve 0 0 0%Text Book & Student Material 80,644 54,193 -33%Bond & Interest #1 0 0 0% 0 0%Bond & 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 6,286,277 6,441,384 2% 6,668,283 4%Enrollment (FTE)* 895.0 910.0 2% 900.0 -1%Amount per Pupil 7,024 7,078 1% 7,409 5%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%A V i l S h l 0 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 6,286,277 6,441,384 2% 6,668,283 4%

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 enrollmentand kindergarten students attending full time.

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

2007-2008 2008-2009 2009-2010

Instruction Expenditures

0500,000

1,000,0001,500,0002,000,0002,500,0003,000,0003,500,0004,000,0004,500,000

2007-2008 2008-2009 2009-2010

Instruction Expenditures

General

Supplemental General

Special Education


USD# 340

Student and Instructional Support Expenditures (2100 & 2200)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 377,942 482,479 28% 404,522 -16%Federal Funds 0 0 0% 0 0%Supplemental General 42,416 47,509 12% 45,500 -4%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 101,407 107,998 6% 135,163 25%Bilingual Education 0 0 0% 0 0%Virtual Education 0 0 0%Capital Outlay 0 0 0% 0 0%Driver Training 0 0 0% 0 0%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 0 0%Professional Development 21,535 13,186 -39% 22,701 72%Parent Education Program 10,500 0 -100% 0 0%Summer School 0 0 0% 0 0%Special Education 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 538 732 36% 1,000 37%Gifts/Grants 3,226 2,069 -36% 0 -100%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 17,008 18,156 7% 21,606 19%Contingency Reserve 0 0 0%Text Book & Student Material 15,703 18,447 17%Bond & Interest #1 0 0 0% 0 0%Bond & 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 590,275 690,576 17% 630,492 -9%Enrollment (FTE)* 895.0 910.0 2% 900.0 -1%Amount per Pupil 660 759 15% 701 -8%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 590,275 690,576 17% 630,492 -9%Amount per Pupil $638 $754 18% $701 -7%




0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

2007-2008 2008-2009 2009-2010

Student and Instructional Support Expenditures


USD# 340

General Administration Expenditures (2300)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 224,566 233,209 4% 245,216 5%Federal Funds 0 0 0% 0 0%Supplemental General 71,053 67,434 -5% 59,650 -12%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Virtual Education 0 0 0%Capital Outlay 0 0 0% 0 0%Driver Training 0 0 0% 0 0%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 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 0 0% 0 0%Special Liability Expense 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 13,607 14,525 7% 17,285 19%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & 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 309,226 315,168 2% 322,151 2%Enrollment (FTE)* 895.0 910.0 2% 900.0 -1%Amount per Pupil 346 346 0% 358 3%

Adult Education 0 0 0% 0 0%Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 309,226 315,168 2% 322,151 2%




0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

2007-2008 2008-2009 2009-2010

General Administration Expenditures


USD# 340

School Administration Expenditures (2400)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 529,350 476,271 -10% 489,455 3%Federal Funds 0 0 0% 0 0%Supplemental General 35,733 32,053 -10% 36,500 14%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Virtual Education 0 0 0%Capital Outlay 0 0 0% 0 0%Driver Training 0 0 0% 0 0%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 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 0 0% 0 0%Special Liability Expense 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 20,410 21,787 7% 25,927 19%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & 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 585,493 530,111 -9% 551,882 4%Enrollment (FTE)* 895.0 910.0 2% 900.0 -1%Amount per Pupil 654 583 -11% 613 5%

Adult Education 0 0 0% 0 0%Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 585,493 530,111 -9% 551,882 4%




0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

2007-2008 2008-2009 2009-2010

School Administration Expenditures


USD# 340

Operations and Maintenance Expenditures (2600)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 465,658 492,362 6% 462,246 -6%Federal Funds 0 0 0% 0 0%Supplemental General 425,968 438,003 3% 461,151 5%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Virtual Education 0 0 0%Capital Outlay 143,080 123,990 -13% 220,000 77%Driver Training 5,383 3,415 -37% 8,600 152%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 21,007 19,435 -7% 49,300 154%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 0 0% 0 0%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 27,213 29,050 7% 34,569 19%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & 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 1,088,309 1,106,255 2% 1,235,866 12%Enrollment (FTE)* 895.0 910.0 2% 900.0 -1%Amount per Pupil 1,216 1,216 0% 1,373 13%

Adult Education 0 0 0% 0 0%Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 1,088,309 1,106,255 2% 1,235,866 12%




0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

2007-2008 2008-2009 2009-2010

Operations and Maintenance Expenditures


USD# 340

Other Costs(2500 & 2900: Other Supplemental Services)

(2700: Transportation)(3000: Non-Instruction Services)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 86,791 98,832 14% 101,300 2%Federal Funds 0 0 0% 0 0%Supplemental General 337,600 360,203 7% 367,371 2%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Virtual Education 0 0 0%Capital Outlay 0 0 0% 100,000 0%Driver Training 0 0 0% 0 0%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 471,049 507,535 8% 585,018 15%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 27,591 27,850 1% 69,850 151%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 0 0% 0 0%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 13,607 14,525 7% 17,285 19%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & 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 936,638 1,008,945 8% 1,240,824 23%Enrollment (FTE)* 895 0 910 0 2% 900 0 1%Enrollment (FTE)* 895.0 910.0 2% 900.0 -1%Amount per Pupil 1,047 1,109 6% 1,379 24%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 936,638 1,008,945 8% 1,240,824 23%




0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

2007-2008 2008-2009 2009-2010

Other Costs


USD# 340

Capital Improvements Expenditures (4000)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 0 0 0% 0 0%Federal Funds 0 0 0% 0 0%Supplemental General 0 0 0% 0 0%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Virtual Education 0 0 0%Capital Outlay 169,403 271 -100% 281,738 103862%Driver Training 0 0 0% 0 0%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 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 0 0% 0 0%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 0 0 0% 0 0%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & 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 169,403 271 -100% 281,738 103862%Enrollment (FTE)* 895.0 910.0 2% 900.0 -1%Amount per Pupil 189 0 -100% 313 105017%

Adult Education 0 0 0% 0 0%Ad lt S l t l Ed ti 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 169,403 271 -100% 281,738 103862%




0

50,000

100,000

150,000

200,000

250,000

300,000

2007-2008 2008-2009 2009-2010

Capital Improvements (4000)


USD# 340

Debt Services Expenditures (5100)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 0 0 0% 0 0%Federal Funds 0 0 0% 0 0%Supplemental General 0 0 0% 0 0%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Virtual Education 0 0 0%Capital Outlay 0 0 0% 0 0%Driver Training 0 0 0% 0 0%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 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 0 0% 0 0%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 0 0 0% 0 0%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 619,720 632,318 2% 642,383 2%Bond & 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 619,720 632,318 2% 642,383 2%Enrollment (FTE)* 895.0 910.0 2% 900.0 -1%Amount per Pupil 692 695 0% 714 3%

Adult Education 0 0 0% 0 0%Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 619,720 632,318 2% 642,383 2%




0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

2007-2008 2008-2009 2009-2010

Debt Services (5100)


USD# 340

Transfers (5200)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 1,070,156 1,337,477 25% 1,035,869 -23%Federal Funds 0 0 0% 0 0%Supplemental General 688,581 726,015 5% 812,205 12%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 0 0 0% 0 0%Bilingual Education 0 0 0% 0 0%Virtual Education 0 0 0%Capital OutlayDriver Training 0 0 0% 0 0%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 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 0 0% 0 0%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 0 0 0% 0 0%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & 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 1,758,737 2,063,492 17% 1,848,074 -10%Enrollment (FTE)* 895.0 910.0 2% 900.0 -1%Amount per Pupil 1,965 2,268 15% 2,053 -9%

Adult Education 0 0 0% 0 0%Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 1,758,737 2,063,492 17% 1,848,074 -10%




0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

2007-2008 2008-2009 2009-2010

Transfers (5200)


USD# 340Miscellaneous Information

Unencumbered Cash Balance by Fund

July 1, 2007 July 1, 2008 July 1, 2009General 0 4,365 5Federal Funds 0 0 0Supplemental General 41,518 37,593 91,702At Risk (4yr Old) 0 0 0At Risk (K-12) 9,320 750 24,757Bilingual Education 0 0 0Virtual Education 0 0Capital Outlay 898,532 745,940 707,264Driver Training 25,622 24,601 19,619Declining Enrollment 0 0 0Extraordinary School Program 0 0 0Food Service 121,808 135,531 127,018Professional Development 21,766 27,978 22,701Parent Education Program 0 0 0Summer School 0 0 0Special Education 292,525 278,773 292,616Cost of Living 0 0 0Vocational Education 1,420 1,103 1,514Gifts/Grants 25,397 18,921 28,614Special Liability 0 0 0School Retirement 0 0 0Extraordinary Growth Facilities 0 0 0Special Reserve 0 0KPERS Spec. Ret. Contribution 0 0 0Contingency Reserve 253,667 253,667Text Book & Student Material 105,566 75,943Bond & Interest 1 694,658 694,775 608,636Bond & Interest 2 0 0 0No Fund Warrant 0 0 0Special Assessment 0 0 0Temporary Note 0 0 0

SUBTOTAL 2,491,799 2,299,940 1,924,446Enrollment (FTE)* 895.0 910.0 900.0Amount per Pupil 2,784 2,527 2,138

Adult Education 0 0 0Adult Supplemental Education 0 0 0du t Supp e e ta ducat o 0 0 0Area Vocational School 0 0Tuition Reimbursement 0 0 0Special Education Coop 0 0 0TOTAL 2,491,799 2,299,940 1,924,446




0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

July 1, 2007 July 1, 2008 July 1, 2009

Unencumbered Cash Balances by Fund


USD# 340

Reserve FundsUnencumbered Cash Balance

July 1, 2007 July 1, 2008Special Reserve 0 0TOTAL OTHER 0 0Amount per Pupil $0 $0

*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 placedin the Self Insured Fund to pay for claims which may arise from the categories listed above.

0

0

0

0

0

1

1

1

1

1

1

July 1, 2007 July 1, 2008

Unencumbered Cash Balances by Fund (Reserve Funds Only)


USD# 340Other Information

2005-2006 2006-2007 % 2007-2008 % 2008-2009 % 2009-2010 %Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/

dec dec dec dec

Enrollment (FTE)* 936.5 918.0 -2% 925.1 1% 916.0 -1% 900.0 -2%

Enrollment (FTE)** 936.5 918.0 -2% 895.0 -3% 910.0 2% 900.0 -1%Number of Students - Free Meals 107 118 10% 117 -1% 146 25% 146 0%Number of Students - Reduced Meals 99 90 -9% 93 3% 85 -9% 72 -15%

0.0

100.0

200.0

300.0

400.0

500.0

600.0

700.0

800.0

900.0

1000.0

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Enrollment (FTE)* for Budget Authority

900 0

910.0

920.0

930.0

940.0

Enrollment (FTE)** Used for Calculating "Amount Per Pupil"

*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-daykindergarten. For example, preschool students attending half days on September 20th would be counted as .5 FTE. Kindergartenstudents attending full time every day would be counted as 1.0 FTE.

0.0

100.0

200.0

300.0

400.0

500.0

600.0

700.0

800.0

900.0

1000.0

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Enrollment (FTE)* for Budget Authority

0

20

40

60

80

100

120

140

160

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Low Income Students

Free Meals

Reduced Meals

870.0

880.0

890.0

900.0

910.0

920.0

930.0

940.0

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Enrollment (FTE)** Used for Calculating "Amount Per Pupil"


USD# 340

Miscellaneous InformationMill Rates by Fund

2007-2008 2008-2009 2009-2010Actual Actual Budget

General 20.000 20.000 20.000Supplemental General 18.183 20.614 18.963Adult Education 0.000 0.000 0.000Capital Outlay 3.975 3.986 4.000Declining Enrollment 0.000 0.000 0.000Cost of Living 0.000 0.000 0.000Special Liability 0.000 0.000 0.000School Retirement 0.000 0.000 0.000Extraordinary Growth Facilities 0.000 0.000 0.000Bond & Interest 1 8.236 5.686 7.323Bond & Interest 2 0.000 0.000 0.000No Fund Warrant 0.000 0.000 0.000Special Assessment 0.000 0.000 0.000Temporary Note 0.000 0.000 0.000TOTAL USD 50.394 50.286 50.286Historical Museum 0.000 0.000 0.000Public Library Board 0.000 0.000 0.000Public Library Brd & Emp Benf 0.000 0.000 0.000Recreation Commission 0.000 0.000 0.000Recreation Commission Employee Benefit 0.000 0.000 0.000TOTAL OTHER 0.000 0.000 0.000

10.000

20.000

30.000

40.000

50.000

60.000

Total USD Mill Rates

General40%

Supplemental General38%

Capital Outlay8%

Bond & Interest 114%

2009-2010 Miscellaneous InformationMill Rates by Fund (Total USD)

General

Supplemental General

Adult Education

Capital Outlay

Special Liability

School Retirement

Declining Enrollment

Cost of Living

Bond & Interest 1

Bond & Interest 2

Extraordinary Growth Facilities

No Fund Warrant

Special Assessment

Temporary Note

0.000

10.000

20.000

30.000

40.000

50.000

60.000

2007-2008 2008-2009 2009-2010

Total USD Mill Rates


USD# 340Other Information

2007-2008 2008-2009 2009-2010Actual Actual Budget

Assessed Valuation $36,833,007 $37,841,336 $37,258,403

Bonded Indebtedness $3,530,000 $3,010,000 $2,465,000

$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

2007-2008 2008-2009 2009-2010

Assessed Valuation

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

2007-2008 2008-2009 2009-2010

Bonded Indebtedness

$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

2007-2008 2008-2009 2009-2010

Assessed Valuation

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

$4,000,000

2007-2008 2008-2009 2009-2010

Bonded Indebtedness


Documents

USD 340 JEFFERSON WEST - Kansas State Department of … Finance/budget/Budget... · Parents and Patron volunteers work closely with teachers at all grade levels. ... Duties The Board