285 - Cedar Vale

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 2014-15…………………...………………………..………..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

Table of Contents

1

USD# 285

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 1,253,587 61% 1,293,115 63% 3% 1,401,563 46% 8%

Student Support Services 137,626 7% 149,011 7% 8% 451,000 15% 203%

Instructional Support Services 7,003 0% 12,623 1% 80% 23,600 1% 87%

Administration & Support 344,334 17% 249,598 12% -28% 372,600 12% 49%

Operations & Maintenance 136,888 7% 179,602 9% 31% 196,000 6% 9%

Transportation 61,891 3% 60,572 3% -2% 106,810 4% 76%

Food Services 112,048 5% 115,940 6% 3% 175,077 6% 51%

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

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

Other Costs 0 0% 0 0% 0% 291,166 10% 0%

Total Expenditures* 2,053,377 100% 2,060,461 100% 0% 3,017,816 100% 46%

Amount per Pupil $13,509 $12,120 -10% $18,290 51%

Current Expenditures** 1,964,673 100% 1,965,292 100% 0% 2,617,816 100% 33%

Amount per Pupil $12,925 $11,561 -11% $15,866 37%

Instruction*** (Total Expenditures) 1,253,587 61% 1,293,115 63% 2% 1,401,563 46% -17%

Instruction*** (Current Expenditures) 1,253,587 64% 1,293,115 66% 2% 1,401,563 54% -12%

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

1,600,000 1,401,563

451,000

23,600

372,600196,000

106,810 175,0770 0

291,166

Summary of Total Expenditures by Function (All Funds)

2012-2013

2013-2014

2014-2015

2

USD# 285

2012-2013 2013-2014 2014-2015

Actual Actual Budget

Instruction 1,253,587 1,293,115 1,401,563

Student Support 137,626 149,011 451,000

Instructional Support 7,003 12,623 23,600

Administration & Support 344,334 249,598 372,600

Operations & Maintenance 136,888 179,602 196,000

Transportation 61,891 60,572 106,810

Food Services 112,048 115,940 175,077

Capital Improvements 0 0 0

Debt Services 0 0 0

Other Costs 0 0 291,166

Total Expenditures* 2,053,377 2,060,461 3,017,816

*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

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

1,40

1,56

3

451,

000

23,6

00 372,

600

196,

000

106,

810

175,

077

0 0

291,

166

3,01

7,81

6Total Expenditures By Function (All Funds)

2012-2013

2013-2014

2014-2015

3

USD# 285

2012-2013 2013-2014 2014-2015

Actual Actual Budget

Instruction 8,247 7,607 8,494

Student Support 905 877 2,733

Instructional Support 46 74 143

Administration & Support 2,265 1,468 2,258

Operations & Maintenance 901 1,056 1,188

Transportation 407 356 647

Food Services 737 682 1,061

Capital Improvements 0 0 0

Debt Services 0 0 0

Other Costs 0 0 1,765

Total Expenditures* 13,509 12,120 18,290

Enrollment (FTE)* 152.0 170.0 165.0

*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, 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)

0

2,000

4,000

6,000

8,000

10,000

12,000

14,000

16,000

18,000

20,000

8,49

4

2,73

3

143

2,25

8

1,18

8

647

1,06

1

0 0

1,76

5

18,2

90

Amount Per Pupil By Function (All Funds)

2012-2013

2013-2014

2014-2015

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

and kindergarten students attending full time.

USD# 285

Instruction Expenditures (1000)

% %

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

Actual Actual dec Budget dec

General 380,672 293,456 -23% 297,372 1%

Federal Funds 66,775 63,919 -4% 73,702 15%

Supplemental General 350,000 395,000 13% 380,000 -4%

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

At Risk (K-12) 205,000 220,000 7% 245,000 11%

Bilingual Education 0 0 0% 0 0%

Virtual Education 0 0 0% 0 0%

Capital Outlay 0 0 0% 0 0%

Driver Education 1,722 2,333 35% 14,489 521%

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 182,893 221,179 21% 275,000 24%

Cost of Living 0 0 0% 0 0%

Vocational Education 553 2,194 297% 6,000 173%

Gifts/Grants 10,101 6,400 -37% 30,000 369%

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 34,635 69,755 101% 80,000 15%

Contingency Reserve 0 0 0%

Text Book & Student Material 0 0 0%

Activity Fund 21,236 18,879 -11% 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 1,253,587 1,293,115 3% 1,401,563 8%

Enrollment (FTE)* 152.0 170.0 12% 165.0 -3%

Amount per Pupil 8,247 7,607 -8% 8,494 12%

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 1,253,587 1,293,115 3% 1,401,563 8%

1,150,000

1,200,000

1,250,000

1,300,000

1,350,000

1,400,000

1,450,000

2012-2013 2013-2014 2014-2015

1,253,587

1,293,115

1,401,563

Instruction Expenditures

6

USD 285

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 1,663,294 0 1,663,294 0 0 0 XXXXXXXX

Supplemental General 380,000 15,603 197,980 166,417 XXXXXXXX

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) 245,000 0 0 0 245,000 0 0

Bilingual Education 0 0 0 0 0 0 0

Virtual Education 0 0 0 0 0 0

Capital Outlay 400,000 536,541 0 0 2,000 150,000 35,000 323,541

Driver Training 14,489 9,394 595 0 0 3,000 1,500 0

Declining Enrollment 0 0 0 0 XXXXXXXX

Extraordinary School Program 0 0 0 0 0 0 0

Food Service 167,577 33,360 774 66,509 0 35,000 31,934 0

Professional Development 0 11 0 0 0 0 11

Parent Education Program 0 0 0 0 0 0 0 0

Summer School 0 0 0 0 0 0 0

Special Education 603,166 304,344 0 0 0 283,822 15,000 0

Vocational Education 42,851 12,582 10,269 0 0 20,000 0 0

Special Liability Expense Fund 0 0 0 0 0

Special Reserve Fund 0 XXXXXXXX

Gifts and Grants 30,000 90,010 3,500 63,510

Textbook & Student Materials Revolving 3,148 XXXXXXXX

School Retirement 0 0 0 0 0

Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX

KPERS Special Retirement Contribution 134,559 0 134,559 XXXXXXXXX

Contingency Reserve 132,290 XXXXXXXXX

Activity Funds 3,840 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 73,702 -4,174 xxxxxxxxxxx 77,876 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0

Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX

SUBTOTAL 3,754,638 1,136,949 2,007,471 144,385 2,000 736,822 253,351 387,062

Less Transfers 736,822

TOTAL Budget Expenditures $3,017,816

2012-2013 2013-2014 2014-2015

State Revenues 1,722,722 1,725,076 2,007,471

Federal Revenues 129,908 124,386 144,385

Local Revenues 1,104,048 1,282,407 992,173

Total Revenues 2,956,678 3,131,869 3,144,029

Revenues Per Pupil 19,452 18,423 19,055

Sources of Revenue and Proposed Budget for 2014-15

Sources of Revenue - - State, Federal, Local

7

*FTE for state aid and budget authority purposes for the general fund.

0.0

50.0

100.0

150.0

200.0

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

134.7149.4

168.2 163.2 165.0

FTE Enrollment for Budget Authority

0

20

40

60

80

100

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

59

85

98

8995

1924 27 25 25

Low Income Students

Free Meals

Reduced Meals

USD# 285

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)* 134.7 149.4 11% 168.2 13% 163.2 -3% 165.0 1%

Number of Students -

Free Meals 59 85 44% 98 15% 89 -9% 95 7%

Number of Students -

Reduced Meals 19 24 26% 27 13% 25 -7% 25 0%

Enrollment Information

8

USD# 285

Miscellaneous Information

Mill Rates by Fund

2012-2013 2013-2014 2014-2015

Actual Actual Budget

General 20.000 20.000 20.000

Supplemental General 23.239 21.163 20.713

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 43.239 41.163 40.713

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 1.000 1.000 1.000

Rec Comm Employee Bnfts 0.000 0.000 0.000

TOTAL OTHER 1.000 1.000 1.000

0.000

10.000

20.000

30.000

40.000

50.000

60.000

70.000

80.000

2012-2013 2013-2014 2014-2015

43.23941.163 40.713

Total USD Mill Rates

9

USD# 285

Other Information

2012-2013 2013-2014 2014-2015

Actual Actual Budget

Assessed Valuation $7,561,283 $9,121,893 $7,738,809

Bonded Indebtedness 13,254 6,711 17,610

10

USD# 285

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

Administrators (Certified/Non-Certified) 4.0 204,765 51,191 4.0 189,913 47,478 4.0 205,000 51,250

Teachers (Full Time) 15.0 618,474 41,232 15.0 589,851 39,323 15.0 625,242 41,683

Other Certified (Licensed) Personnel 1.0 56,121 56,121 1.0 55,015 55,015 1.0 58,316 58,316

Classified Personnel 9.0 156,237 17,360 10.0 160,705 16,071 10.0 165,526 16,553

Substitutes/Temporary Help XXXXX 32,873 XXXXXXXXX XXXXX 31,711 XXXXXXXXX XXXXX 32,000 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

2012-13 Actual 2013-14 Actual 2014-15 Contracted

0

10,000

20,000

30,000

40,000

50,000

60,000

Administrators(Certified/Non-Certified)

Teachers (Full Time) Other Certified (Licensed)Personnel

Classified Personnel

51,250

41,683

58,316

16,553

Average Salary

2012-2013

2013-2014

2014-2015

11

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 Publicationshttp://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

• Attendance Rate

• Graduation Rate

• Dropout Rate

• School Violence

• Assessments

• Reading

• Mathematics

• Writing

• Graduates Passing Adv. Science Courses

• Graduates Passing Adv. Math Courses

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

12