USD #502 - Lewis Finance/budget/Budget... · Miscellaneous Information Unencumbered Cash Balance by Fund ... Transfers - 5200 ... 300,000 400,000 500,000 600,000 Instruction Student

USD #502 - Lewis

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• Budget General Information (characteristics of district)

• Supplemental Information for Tables in Summary of Expenditures

• KSDE Website Information Available

• Summary of Expenditures (Sumexpen.xlsx)

1

2014-15 Budget General Information USD #502:

Introduction

Lewis USD 502 is located in a small rural community of Lewis, Kansas. Other small communities in our district are Centerview and Fellsburg. The district is experiencing declining enrollment which has resulted in contracting our 7-12 students to USD #351. Our district receives Standard of Excellence Awards each school year which shows our students are receiving a high quality education. Our staff and students are dedicated to making our school environment positive in regards to providing lifelong learners and responsible citizens.

Board Members Adam Wheaton Jeff Ary Robert Derley 1664 I Road 1971 Fatzer Street 1893 190th Avenue Lewis, KS 67552 Lewis, KS 67552 Lewis, KS 67552 (620) 324-5146 (620) 324-5777 (620) 324-5237 Bobi Cross Eric Tiemann Vance Hornbaker 710 Duncan 208 Johnson PO Box 325 Lewis, KS 67552 Lewis, KS 67552 Lewis, KS 67552 (620) 324-5635 (620) 324-5731 (620) 324-5732 Patty Budig 504 S Main Lewis, KS 67552 620-324-5116

Key Staff Superintendent: Virgil L. Ritchie Pre K-6 Principal: Virgil L. Ritchie District Clerk: Tami Britton Transportation Director: Virgil L. Ritchie Accreditation Director: Virgil L. Ritchie Curriculum Director: Virgil L. Ritchie Federal Programs Director: Virgil L. Ritchie At-Risk Coordinator: Terri Parry Site Council Chair: Virgil L. Ritchie Professional Development Chair: Linda Cross Technology Coordinator: Amy Stewert

The District’s Accomplishments and Challenges Accomplishments: Our attendance rates for the district are above 95 % and our drop out rates are at or below 1%. Violent acts against students and staff are at 0%. Our students score exceptionally well on the Kansas Assessments, and on our local assessments. Challenges: Some of our challenges include: declining enrollment, difficulty recruiting, adequate funding and rising health care costs for the District sponsored health care plan.

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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 Support Expenditures (2100)

8. Instructional Support Expenditures (2200) 9. General Administration Expenditures (2300) 10. School Administration Expenditures (2400)

11. Central Services Expenditures (2500) 12. Operations and Maintenance Expenditures (2600)

13. Transportation Expenditures (2700) 14. Other Support Services Expenditures (2900)

15. Food Service Expenditures (3100)

16. Community Services Operations (3300) 17. Capital Improvements (4000) 18. Debt Services (5100)

19. Miscellaneous Information – Transfers (5200) 20. Miscellaneous Information Unencumbered Cash Balance by Fund 21. Reserve Funds Unencumbered Cash Balance 22. Other Information – Enrollment Information 23. Miscellaneous Information Mill Rates by Fund 24. Other Information – Assessed Valuation and Bonded Indebtedness

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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://svapp15586.ksde.org/k12/k12.aspx

• Attendance / Enrollment Reports • Staff Reports • Graduates / Dropouts Reports • Crime / Violence Reports

School Finance Reports and Publications http://www.ksde.org/Agency/FiscalandAdministrativeServices/SchoolFinance/ReportsandPublications.aspx

• Assessed Valuation • Cash Balances • Headcount Enrollment • Mill Levies • Personnel (Certified/Non-Certified) • Salary Reports

Kansas Building Report Card http://svapp15586.ksde.org/rcard/

• 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://svapp15586.ksde.org/k12/k12.aspx

http://www.ksde.org/Agency/FiscalandAdministrativeServices/SchoolFinance/ReportsandPublications.aspx

http://svapp15586.ksde.org/rcard/

USD# 502

Summary of Total Expenditures By Function (All Funds)

% % % % %

2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/

Actual Tot Actual Tot dec Budget Tot dec

Instruction 924,254 63% 961,569 61% 4% 1,571,470 58% 63%

Student Support Services 36,877 3% 38,842 2% 5% 44,191 2% 14%

Instructional Support Services 3,088 0% 22,456 1% 627% 39,797 1% 77%

Administration & Support 182,349 12% 191,407 12% 5% 226,375 8% 18%

Operations & Maintenance 188,513 13% 199,998 13% 6% 302,167 11% 51%

Transportation 42,872 3% 57,207 4% 33% 229,233 8% 301%

Food Services 78,792 5% 79,595 5% 1% 128,824 5% 62%

Capital Improvements 16,737 1% 15,066 1% -10% 172,402 6% 1044%

Debt Services 0 0% 0 0% 0% 0 0% 0%

Other Costs 0 0% 0 0% 0% 0 0% 0%

Total Expenditures* 1,473,482 100% 1,566,140 100% 6% 2,714,459 100% 73%

Amount per Pupil $14,168 $15,205 7% $27,145 79%

Current Expenditures** 1,456,745 100% 1,509,273 100% 4% 2,136,057 100% 42%

Amount per Pupil $14,007 $14,653 5% $21,361 46%

Instruction*** (Total Expenditures) 924,254 63% 943,640 60% -3% 1,321,470 49% -11%

Instruction*** (Current Expenditures) 924,254 63% 943,640 63% 0% 1,321,470 62% -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

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,0001,571,470

44,191 39,797 226,375

302,167 229,233 128,824 172,402

0 0

Summary of Total Expenditures by Function (All Funds)

2012-2013

2013-2014

2014-2015

Instruction 58%

Student Support Services 2%

Instructional Support 2%

Administration & Support 8%

Operations & Maintenance 11%

Transportation 8%

Food Services 5%

Capital Improvements 6%

2014-15 Summary of Total Expenditures by Function

Instruction

Student Support Services

Instructional Support

Administration & Support

Operations & Maintenance

Transportation

Food Services

Capital Improvements

Debt Services

Other Costs

9/11/2014 9:07 AM Sumexpen.xlsx Page 1 of 30

USD# 502

Summary of General Fund Expenditures

by Function

% % % % %

2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/


Instruction 478,256 60% 491,723 59% 3% 559,650 58% 14%

Student Support 35,283 4% 37,033 4% 5% 41,100 4% 11%

Instructional Support 171 0% 39 0% -77% 3,500 0% 8874%

Administration & Support 78,640 10% 84,079 10% 7% 35,100 4% -58%


Transportation 27,712 4% 36,895 4% 33% 65,550 7% 78%

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

Other Costs 0 0% 0 0% 0% 0 0% 0%

Total Expenditures 791,751 100% 826,623 100% 4% 960,224 100% 16%

Amount per Pupil $7,613 $8,025 5% $9,602 20%

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

0

100,000

200,000

300,000

400,000

500,000

600,000

Instruction StudentSupport

InstructionalSupport

Administration& Support

Operations &Maintenance

Transportation CapitalImprovements

Other Costs

559,650

41,100

3,500

35,100

255,324

65,550

0 0

Summary of General Fund Expenditures

2012-2013

2013-2014

2014-2015

Instruction 58%

Student Support 4%



Transportation 7%

2014-15 Summary of General Fund Expenditures by Function

Instruction

Student Support




Transportation


Other Costs


USD# 502

Summary of Supplemental General Fund Expenditures

by Function

% % % % %

2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/


Instruction 0 0% 0 0% 0% 0 0% 0%

Student Support 0 0% 0 0% 0% 0 0% 0%

Instructional Support 0 0% 0 0% 0% 0 0% 0%


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

Transportation 9,927 10% 10,178 10% 3% 10,850 6% 7%


Other Costs 0 0% 0 0% 0% 0 0% 0%


Amount per Pupil $1,003 $1,038 4% $1,825 76%

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

General Fund' line items.

0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

180,000






Other Costs

0 0 0

171,650

0

10,850

0 0

Summary of Supplemental General Expenditures by Function

2012-2013

2013-2014

2014-2015


Transportation 6%

2014-15 Summary of Supplemental General Fund Expenditures by Function

Instruction

Student Support




Transportation


Other Costs


USD# 502

Summary of General and Supplemental General Fund

Expenditures by Function

% % % % %

2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/


Instruction 478,256 53% 491,723 53% 3% 559,650 49% 14%

Student Support 35,283 4% 37,033 4% 5% 41,100 4% 11%

Instructional Support 171 0% 39 0% -77% 3,500 0% 8874%



Transportation 37,639 4% 47,073 5% 25% 76,400 7% 62%


Other Costs 0 0% 0 0% 0% 0 0% 0%

Total Expenditures 896,051 100% 933,536 100% 4% 1,142,724 100% 22%

Amount per Pupil $8,616 $9,063 5% $11,427 26%

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.

0

100,000

200,000

300,000

400,000

500,000

600,000






Other Costs

47

8,2

56

35

,28

3

17

1

17

3,0

13

17

1,6

89

37

,63

9

0

0

49

1,7

23

37

,03

3

39

18

0,8

14

17

6,8

54

47

,07

3

0

0

55

9,6

50

41

,10

0

3,5

00

20

6,7

50

25

5,3

24

76

,40

0

0

0

Summary of General and Supplemental General Fund Expenditures by Function

2012-2013

2013-2014

2014-2015

Instruction 49%

Student Support 4%


18%


Transportation 7%

2014-15 Summary of General and Supplemental General Fund Expenditures by Function

Instruction

Student Support




Transportation


Other Costs


USD# 502

Summary of Special Education Fund

by Function

% % % % %

2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/


Instruction 166,805 99% 167,447 97% 0% 355,285 93% 112%

Student Support 0 0% 0 0% 0% 0 0% 0%

Instructional Support 0 0% 0 0% 0% 0 0% 0%

Administraton & Support 0 0% 0 0% 0% 0 0% 0%

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

Transportation 979 1% 5,307 3% 442% 26,650 7% 402%


Other Costs 0 0% 0 0% 0% 0 0% 0%


Amount per Pupil $1,613 $1,677 4% $3,819 128%

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.)

0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000



Administraton& Support



Other Costs

16

6,8

05

0

0

0

0 97

9

0

0

16

7,4

47

0

0

0

0 5,3

07

0

0

35

5,2

85

0

0

0

0

26

,65

0

0

0

Summary of Special Education Fund Expenditures by Function

2012-2013

2013-2014

2014-2015

Instruction 93%

Transportation 7%

2014-15 Summary of Special Education Fund by Function

Instruction

Student Support


Administraton & Support


Transportation


Other Costs


USD# 502

Instruction Expenditures (1000)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/

Actual Actual dec Budget dec

General 478,256 491,723 3% 559,650 14%

Federal Funds 43,783 40,523 -7% 42,467 5%

Supplemental General 0 0 0% 0 0%

At Risk (4yr Old) 22,772 23,483 3% 42,000 79%

At Risk (K-12) 168,041 169,288 1% 250,000 48%

Bilingual Education 1,151 4,606 300% 10,000 117%

Virtual Education 0 0 0% 0 0%

Capital Outlay 0 17,929 0% 250,000 1294%

Driver Education 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 166,805 167,447 0% 355,285 112%

Cost of Living 0 0 0% 0 0%

Vocational Education 2,303 2,303 0% 10,000 334%

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 36,520 41,439 13% 52,068 26%

Contingency Reserve 0 0 0%

Text Book & Student Material 0 0 0%

Activity Fund 4,623 2,828 -39% 0 -100%

Bond and Interest #1 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 924,254 961,569 4% 1,571,470 63%

Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%

Amount per Pupil 8,887 9,336 5% 15,715 68%

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 924,254 961,569 4% 1,571,470 63%

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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment

and kindergarten students attending full time.

0

100,000

200,000

300,000

400,000

500,000

600,000

2012-2013 2013-2014 2014-2015

478,256 491,723 559,650

0 0 0

166,805 167,447

355,285

Instruction Expenditures

GeneralSupplemental GeneralSpecial Education

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

2012-2013 2013-2014 2014-2015

924,254 961,569

1,571,470 Instruction Expenditures


USD# 502

Student Support Expenditures (2100)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 35,283 37,033 5% 41,100 11%

Federal Funds 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%


Capital Outlay 0 0 0% 0 0%

Driver Training 0 0 0% 0 0%







Special Education 0 0 0% 0 0%


Vocational Education 0 0 0% 0 0%









Activity Fund 0 0 0% 0 0%






SUBTOTAL 36,877 38,842 5% 44,191 14%

Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%

Amount per Pupil 355 377 6% 442 17%





TOTAL 36,877 38,842 5% 44,191 14%

Amount per Pupil $360 $392 9% $442 13%






32,000

34,000

36,000

38,000

40,000

42,000

44,000

46,000

2012-2013 2013-2014 2014-2015

36,877

38,842

44,191

Student Support Expenditures


USD# 502

Instructional Support Expenditures (2200)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 171 39 -77% 3,500 8874%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%



Capital Outlay 0 19,887 0% 21,000 6%





Professional Development 2,706 2,291 -15% 15,000 555%











KPERS Spec. Ret. Contribution 211 239 13% 297 24%









SUBTOTAL 3,088 22,456 627% 39,797 77%

Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%

Amount per Pupil 30 218 634% 398 83%





TOTAL 3,088 22,456 627% 39,797 77%

Amount per Pupil $30 $218 634% $398 83%






0

5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000

2012-2013 2013-2014 2014-2015

3,088

22,456

39,797

Instructional Support Expenditures


USD# 502

General Administration Expenditures (2300)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 59,339 64,725 9% 31,500 -51%


Supplemental General 54,665 56,025 2% 80,050 43%

At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%



Capital Outlay 0 0 0% 5,000 0%












Special Liability Expense 0 0 0% 0 0%




KPERS Spec. Ret. Contribution 5,495 6,235 13% 5,945 -5%









SUBTOTAL 119,499 126,985 6% 122,495 -4%

Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%

Amount per Pupil 1,149 1,233 7% 1,225 -1%





TOTAL 119,499 126,985 6% 122,495 -4%






114,000

116,000

118,000

120,000

122,000

124,000

126,000

128,000

2012-2013 2013-2014 2014-2015

119,499

126,985

122,495

General Administration Expenditures


USD# 502

School Administration Expenditures (2400)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 409 371 -9% 3,500 843%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%















Special Liability Expense 0 0 0% 0 0%













SUBTOTAL 43,036 44,393 3% 51,806 17%

Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%






TOTAL 43,036 44,393 3% 51,806 17%






0

10,000

20,000

30,000

40,000

50,000

60,000

2012-2013 2013-2014 2014-2015

43,036 44,393

51,806

School Administration Expenditures


USD# 502

Central Services Expenditures (2500)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 18,892 18,983 0% 100 -99%


Supplemental General 0 0 0% 48,050 0%

At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%



















KPERS Spec. Ret. Contribution 922 1,046 13% 3,924 275%




Bond & Interest #1 0 0 0% 0 0%

Bond & Interest #2 0 0 0% 0 0%




SUBTOTAL 19,814 20,029 1% 52,074 160%

Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%

Amount per Pupil 191 194 2% 521 168%





TOTAL 19,814 20,029 1% 52,074 160%






0

10,000

20,000

30,000

40,000

50,000

60,000

2012-2013 2013-2014 2014-2015

19,814 20,029

52,074

Central Services Expenditures


USD# 502

Operations and Maintenance Expenditures (2600)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 171,689 176,854 3% 255,324 44%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%



Capital Outlay 0 3,985 0% 10,000 151%




Food Service 10,237 11,685 14% 27,450 135%





















SUBTOTAL 188,513 199,998 6% 302,167 51%

Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%

Amount per Pupil 1,813 1,942 7% 3,022 56%





TOTAL 188,513 199,998 6% 302,167 51%






0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

2012-2013 2013-2014 2014-2015

188,513 199,998

302,167

Operations and Maintenance Expenditures


USD# 502

Transportation Expenditures (2700)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 27,712 36,895 33% 65,550 78%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%



Capital Outlay 0 0 0% 120,000 0%








Special Education 979 5,307 442% 26,650 402%











Activity Fund 0 0 0%






SUBTOTAL 42,872 57,207 33% 229,233 301%

Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%

Amount per Pupil 412 555 35% 2,292 313%





TOTAL 42,872 57,207 33% 229,233 301%






0

50,000

100,000

150,000

200,000

250,000

2012-2013 2013-2014 2014-2015

42,872 57,207

229,233

Transportation Expenditures


USD# 502

Other Support Services Expenditures (2900)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 0 0 0% 0 0%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%




























SUBTOTAL 0 0 0% 0 0%

Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%






TOTAL 0 0 0% 0 0%






0

0

0

0

0

1

1

1

1

1

1

2012-2013 2013-2014 2014-2015

0 0 0

Other Support Services Expenditures


USD# 502

Food Services Expenditures (3100)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 0 0 0% 0 0%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%







Food Service 74,513 74,739 0% 124,010 66%












KPERS Spec. Ret. Contribution 4,279 4,856 13% 4,814 -1%









SUBTOTAL 78,792 79,595 1% 128,824 62%

Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%

Amount per Pupil 758 773 2% 1,288 67%





TOTAL 78,792 79,595 1% 128,824 62%






0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

2012-2013 2013-2014 2014-2015

78,792 79,595

128,824

Food Service Expenditures


USD# 502

Community Services Operations (3300)

% % chart and graph checked

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 0 0 0% 0 0%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%





























Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%






TOTAL 0 0 0% 0 0%






0

0

0

0

0

1

1

1

1

1

1

2012-2013 2013-2014 2014-2015

0 0 0

Community Services Operations (3300)


USD# 502

Capital Improvements Expenditures (4000)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 0 0 0% 0 0%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%



Capital Outlay 16,737 15,066 -10% 172,402 1044%

























SUBTOTAL 16,737 15,066 -10% 172,402 1044%

Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%

Amount per Pupil 161 146 -9% 1,724 1079%





TOTAL 16,737 15,066 -10% 172,402 1044%






0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

180,000

2012-2013 2013-2014 2014-2015

16,737 15,066

172,402

Capital Improvements (4000)


USD# 502

Debt Services Expenditures (5100)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 0 0 0% 0 0%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%





























Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%






TOTAL 0 0 0% 0 0%






0

0

0

0

0

1

1

1

1

1

1

2012-2013 2013-2014 2014-2015

0 0 0

Deb Services (5100)


USD# 502

Transfers (5200)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 288,533 239,706 -17% 174,960 -27%


Supplemental General 132,444 185,700 40% 177,500 -4%

At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%



Capital Outlay

















Contingency Reserve 0 0 0% 0 0%

Text Book & Student Material 0 0 0% 0 0%







SUBTOTAL 420,977 425,406 1% 352,460 -17%

Enrollment (FTE)* 104.0 103.0 -1% 100.0 -3%

Amount per Pupil 4,048 4,130 2% 3,525 -15%





TOTAL 420,977 425,406 1% 352,460 -17%






0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

450,000

2012-2013 2013-2014 2014-2015

420,977 425,406

352,460

Transfers (5200)


USD# 502

Miscellaneous Information

Unencumbered Cash Balance by Fund

July 1, 2012 July 1, 2013 July 1, 2014

General 5,000 0 5,000

Federal Funds 0 0 0

Supplemental General 173,418 133,348 84,692

At Risk (4yr Old) 0 0 0

At Risk (K-12) 225,201 225,000 225,000

Bilingual Education 0 0 0

Virtual Education 0 0 0

Capital Outlay 630,395 623,693 568,402

Driver Training 0 0 0

Declining Enrollment 0 0 0

Extraordinary School Program 0 0 0

Food Service 30,177 28,250 28,800

Professional Development 13,709 15,000 15,000

Parent Education Program 0 0 0

Summer School 0 0 0

Special Education 190,444 200,000 200,000

Cost of Living 0 0 0

Vocational Education 0 0 0

Gifts/Grants 0 0 0

Special Liability 0 0 0

School Retirement 0 0 0

Extraordinary Growth Facilities 0 0 0

Special Reserve 0 0 0

KPERS Spec. Ret. Contribution 0 0 0

Contingency Reserve 121,616 121,616 121,616

Text Book & Student Material 0 0 0

Activity Fund 1,049 1,329 1,298

Bond and Interest #1 0 0 0

Bond and Interest #2 0 0 0

No Fund Warrant 0 0 0

Special Assessment 0 0 0

Temporary Note 0 0 0

SUBTOTAL 1,391,009 1,348,236 1,249,808

Enrollment (FTE)* 104.0 103.0 100.0

Amount per Pupil 13,375 13,090 12,498

Adult Education 0 0 0

Adult Supplemental Education 0 0 0

Tuition Reimbursement 0 0 0

Special Education Coop 0 0 0

TOTAL 1,391,009 1,348,236 1,249,808






0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

July 1, 2012 July 1, 2013 July 1, 2014

1,391,009 1,348,236 1,249,808

Unencumbered Cash Balances by Fund


USD# 502

Reserve Funds

Unencumbered Cash Balance

July 1, 2012 July 1, 2013 July 1, 2014

Special Reserve 0 0 0

TOTAL OTHER 0 0 0

Amount per Pupil $0 $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 placed

in 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, 2012 July 1, 2013 July 1, 2014

0 0 0

Unencumbered Cash Balances by Fund (Reserve Funds Only)


USD# 502

2010-2011 2011-2012 % 2012-2013 % 2013-2014 % 2014-2015 %

Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/

dec dec dec dec

Enrollment (FTE)* 99.0 99.0 0% 102.5 4% 99.0 -3% 100.0 1%

Enrollment (FTE)** 101.0 102.0 1% 104.0 2% 103.0 -1% 100.0 -3%

Number of Students -

Free Meals 32 43 34% 41 -5% 36 -12% 40 11%

Number of Students -

Reduced Meals 16 18 13% 16 -11% 16 0% 10 -38%

*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.

Enrollment Information

98.0

99.0

100.0

101.0

102.0

103.0

104.0

2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

101.0

102.0

104.0

103.0

100.0

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

0

5

10

15

20

25

30

35

40

45

2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

32

43 41

36

40

16 18

16 16

10

Low Income Students

Free Meals

Reduced Meals

97.0

98.0

99.0

100.0

101.0

102.0

103.0

2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

99.0 99.0

102.5

99.0

100.0

FTE Enrollment for Budget Authority


USD# 502

Miscellaneous Information

Mill Rates by Fund

2012-2013 2013-2014 2014-2015

Actual Actual Budget

General 20.000 20.000 20.000

Supplemental General 12.434 14.847 16.594

Adult Education 0.000 0.000 0.000

Capital Outlay 0.000 0.000 0.000

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 32.434 34.847 36.594

Historical Museum 0.000 0.000 0.000

Public Library Board 0.000 0.000 0.000

Public Library Brd & Emp Benf 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

2012-2013 2013-2014 2014-2015

32.434 34.847 36.594

Total USD Mill Rates

General 55%

Supplemental General 45%

2014-15 Miscellaneous Information Mill Rates by Fund (Total USD)

General

Supplemental General

Adult Education

Capital Outlay

Special Liability

School Retirement

Declining Enrollment

Cost of Living

Bond and Interest #1

Bond and Interest #2

Extraordinary Growth Facilities

No Fund Warrant

Special Assessment

Temporary Note


USD# 502

Other Information

2012-2013 2013-2014 2014-2015

Actual Actual Budget

Assessed Valuation $15,264,526 $15,661,117 $17,296,233

Bonded Indebtedness $0 $0 $0

$14,000,000

$14,500,000

$15,000,000

$15,500,000

$16,000,000

$16,500,000

$17,000,000

$17,500,000

2012-2013 2013-2014 2014-2015

$15,264,526

$15,661,117

$17,296,233

Assessed Valuation

$0

$0

$0

$0

$0

$1

$1

$1

$1

$1

$1

2012-2013 2013-2014 2014-2015

$0 $0 $0

Bonded Indebtedness


USD 502

2014-15 Estimated Sources of Revenue--2014-15 Estimated

Amount July 1, 2014 State Federal Local July 1, 2015

Fund Budgeted Cash Balance Interest Transfers Other Cash Balance

General 1,135,184 5,000 1,130,184 0 0 0 XXXXXXXX

Supplemental General 360,000 84,692 0 275,308 XXXXXXXX

Adult Education 0 0 0 0 0 0 0 0

At Risk (4yr Old) 42,000 0 0 0 40,000 2,000 0

Adult Supplemental Education 0 0 0 0 0 0

At Risk (K-12) 250,000 225,000 0 0 25,000 0 0

Bilingual Education 10,000 0 0 0 10,000 0 0

Virtual Education 0 0 0 0 0 0

Capital Outlay 578,402 568,402 0 0 0 0 10,000 0

Driver Training 0 0 0 0 0 0 0 0

Declining Enrollment 0 0 0 0 XXXXXXXX

Extraordinary School Program 0 0 0 0 0 0 0

Food Service 151,460 28,800 320 19,838 1,200 85,525 15,777 0

Professional Development 15,000 15,000 0 0 0 0 0

Parent Education Program 0 0 0 0 0 0 0 0

Summer School 0 0 0 0 0 0 0

Special Education 381,935 200,000 0 0 0 181,935 0 0

Vocational Education 10,000 0 0 0 0 10,000 0 0

Special Liability Expense Fund 0 0 0 0 0

Special Reserve Fund 0 XXXXXXXX

Gifts and Grants 0 0 0 0

Textbook & Student Materials Revolving 0 XXXXXXXX

School Retirement 0 0 0 0 0

Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX

KPERS Special Retirement Contribution 90,471 0 90,471 XXXXXXXXX

Contingency Reserve 121,616 XXXXXXXXX

Activity Funds 1,298 XXXXXXXXX

Tuition Reimbursement 0 0 0 0 0

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 42,467 0 xxxxxxxxxxx 42,467 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0

Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX

SUBTOTAL 3,066,919 1,249,808 1,220,975 62,305 1,200 352,460 303,085 0

Less Transfers 352,460

TOTAL Budget Expenditures $2,714,459

2012-2013 2013-2014 2014-2015

State Revenues 829,866 823,772 1,220,975

Federal Revenues 64,103 60,110 62,305

Local Revenues 957,717 1,009,236 656,745

Total Revenues 1,851,686 1,893,118 1,940,025

Revenues Per Pupil 17,805 18,380 19,400

Sources of Revenue and Proposed Budget for 2014-15

Sources of Revenue - - State, Federal, Local

USD 502 - Lewis - Summary

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

Summary of Total Expenditures by Function (All Funds)

0

100,000

200,000

300,000

400,000

500,000

600,000

General and Supplemental General Fund Expenditures by Function

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

2012-2013 2013-2014 2014-2015

Instruction Expenditures

97.0

98.0

99.0

100.0

101.0

102.0

103.0

2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

FTE Enrollment for Budget Authority

0.0002.0004.0006.0008.000

10.00012.00014.00016.00018.00020.000

2014-2015 Mill Levies by Fund

0

20,000

40,000

60,000

80,000

100,000

120,000

Average Salary

0.000

10.000

20.000

30.000

40.000

50.000

60.000

70.000

80.000

2012-2013 2013-2014 2014-2015

Total USD Mill Rates

0

5,000

10,000

15,000

20,000

25,000

30,000

Amount Per Pupil By Function (All Funds)

Intentionally left blank




Documents

USD #502 - Lewis Finance/budget/Budget... · Miscellaneous Information Unencumbered Cash Balance by Fund ... Transfers - 5200 ... 300,000 400,000 500,000 600,000 Instruction Student