Geary County USD #475 Finance/budget/Budget_at_a_Glance/14...English teacher at Junction City High...

Geary County USD #475

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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)

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2014-15 Budget General Information USD #: 475

Introduction USD 475 is a very diverse school district located in the Flint Hills of Kansas and encompasses Ft. Riley Army Base, home of the Big Red One. Everyone is welcome to enjoy what we consider one of the great “Wonders” of Kansas, whether that be an afternoon spent at the largest lake in Kansas or a tour of the first territorial capital of Kansas. We welcome you to come and experience the pride we have in our school district.

Board Members Kim Milleson – President 7014 Rockwood Dr., Milford, KS Brian Field – Vice President 707 Brentwood, Junction City, KS Carolyn Gaston 3220 Rolling Hill Drive, Milford, KS Tom Brungardt 3509 Cedar Lane, Milford, KS LaDonna Junghans 2628 Liberty Hall Rd., Junction City KS Dr. Anwar Khoury 1703 Oakridge Dr., Junction City, KS Dr. Ferrell Miller 1009 Plains, Junction City, KS CSM Schmidt Ft. Riley, KS Superintendent: Dr. Corbin Witt Associate Superintendent: Dr. Beth Hudson Chief Executive Director of Business and Operations: William Clark Executive Director of Human Resources: Bridget Seemann Executive Director of Exceptional Students: Katina Brenn Executive Director of Finance: Janet Christian Executive Director of Communications: Hugh Davis Executive Director of Information Technology: Jan Pabitzky Executive Director of Innovation in Schools and Community: MaryCay Stauffer

The District’s Accomplishments and Challenges

Fort Riley Middle School was named The 2013 NAMSP School of the Year by Lifetouch

- Grandview Elementary was classified as a top 10 percent Title One “Reward” School. (Sept. 2012)

- Seven elementary schools named National Blue Ribbon Schools: Custer Hill, Jefferson, Sheridan, Ware, Morris Hill, Eisenhower, and Franklin

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- Four elementary schools named National Distinguished Title 1 School: Custer Hill, Westwood, Ware, and Washington Elementary

- USD 475 Schools have received 57 Challenge Awards for outstanding achievement from the Confidence in Kansas Public Education Task Force (2002-2013)

- Ft. Riley Middle School named “2012 Middle School of the Year” as well as a “2011 High Performing Middle School along with Junction City Middle School by the Kansas Association of Middle School Administrators

- Lincoln, Sheridan and Spring Valley Elementary Schools earned 2011 Kansas Standards of Excellence in reading, math and science in all grades assessed, 3 thru 5.

- USD 475 Schools earned 99 Standards of Excellence Awards on the 2011 Kansas Assessments

- USD 475 schools have earned 26 Governor's Achievement Awards (2006-2012)

- USD 475 received a $2 million dollar STEM grant from the Department of Defense. The grant will go to improve Science, Technology, Engineering & Mathematics (STEM) related student achievement for grades 6 thru 12

- JCHS Blue Jay JROTC Battalion named an "Honor Unit with Distinction" by the 3rd Brigade U.S. Army Cadet Command

- Scholar's Bowl Team won the 2013 Centennial League Championship

- Junction City High School 2013 wrestling team placed 2nd at the 6A State Tournament and were also League and Regional Champions

Staff Honors & Achievements

- USD 475 is proud to have a Yale Distinguished Music Educator on staff as well as a Kansas Educators Association North Central District Elementary Music Teacher of the Year (2012)

- Jodi Testa, 3rd Grade teacher at Lincoln (now assistant principal of Seitz Elementary) named 2012 Emporia State Master Teacher of the Year - Jan Mataruso, Kindergarten teacher at Fort Riley Elementary and Eileen Wertzberger, English teacher at Junction City High School were named the elementary and secondary nominees for the 2014 Teacher of the Year Award program - Heather Oentrich, Assistant Principal at Fort Riley Middle School, named the 2012-2013 KAMSA "Exemplary" Middle School Assistant Principal of the Year. - Spring Valley Elementary principal, Sierra Jackson was recognized by the Kansas School Nurse Organization as the Administrator of the Year. (2012) - Steffany Myers, Ware Elementary Kindergarten teacher and Junction City High School teacher, Kathryn Murphy, 2013 Kansas Horizon Award Nominees.

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- Greg Gooden, Fort Riley Elementary music teacher, selected as the North Central District Elementary Music Teacher of the Year (2012) by the Kansas Music Educators Association - Matt Westerhaus, Junction City High School, named Kansas Interscholastic Athletic Administrators Association District Athletic Director of the Year (2012) - Janet Hoskins, Fort Riley Middle School, named National Interscholastic Athletic Administrator Association State Award of Merit Recipient (2012) - Junction City High School Football coach Randall Zimmerman was selected as the Kansas Coaches Association 11-Man Coach of the Year & 2009 National Federation Coaches Association Midwest 11-Man Football Coach of the Year - Jan Pabitzky, USD 475 Chief Information Officer, Darren Gunderson, Instructional Technologist, and Greg Lumb, principal at Morris Hill Elementary honored with the National School Board Association "20 to Watch" Leadership in Technology + Learning Award (2009-2011)

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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# 475

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 48,600,434 38% 50,252,300 57% 3% 61,398,294 46% 22%

Student Support Services 6,102,707 5% 6,565,736 7% 8% 6,773,464 5% 3%

Instructional Support Services 3,698,728 3% 3,931,176 4% 6% 4,649,293 3% 18%

Administration & Support 8,982,893 7% 8,909,974 10% -1% 10,043,963 7% 13%

Operations & Maintenance 8,237,429 6% 7,532,095 9% -9% 8,043,246 6% 7%

Transportation 2,644,768 2% 2,643,171 3% 0% 4,810,164 4% 82%

Food Services 3,398,153 3% 3,595,682 4% 6% 4,165,555 3% 16%

Capital Improvements 44,500,695 35% 2,490,511 3% -94% 31,980,364 24% 1184%

Debt Services 2,519,321 2% 2,554,384 3% 1% 2,568,109 2% 1%

Other Costs 166,471 0% 30,553 0% -82% 233,119 0% 663%

Total Expenditures* 128,851,599 100% 88,505,582 100% -31% 134,665,571 100% 52%

Amount per Pupil $16,337 $11,151 -32% $17,111 53%

Current Expenditures** 118,960,507 100% 82,467,456 100% -31% 116,939,254 100% 42%

Amount per Pupil $15,083 $10,390 -31% $14,859 43%

Instruction*** (Total Expenditures) 48,539,212 38% 49,334,857 56% 18% 59,898,294 44% -12%

Instruction*** (Current Expenditures) 48,539,212 41% 49,334,857 60% 19% 59,898,294 51% -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 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

10,000,000

20,000,000

30,000,000

40,000,000

50,000,000

60,000,000

70,000,000 61,398,294

6,773,464 4,649,293

10,043,963 8,043,246 4,810,164 4,165,555

31,980,364

2,568,109 233,119

Summary of Total Expenditures by Function (All Funds)

2012-2013

2013-2014

2014-2015

Instruction 46%

Student Support Services 5%

Instructional Support

3%

Administration & Support 7%

Operations & Maintenance 6%

Transportation 4%

Food Services 3%

Capital Improvements 24%

Debt Services 2%

2014-15 Summary of Total Expenditures by Function

Instruction

Student Support Services


Administration & Support

Operations & Maintenance

Transportation

Food Services

Capital Improvements

Debt Services

Other Costs

9/11/2014 4:33 PM Sumexpen.xlsx Page 1 of 30

USD# 475

Summary of General Fund Expenditures

by Function

% % % % %

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


Instruction 15,456,921 43% 16,085,804 49% 4% 18,839,262 50% 17%

Student Support 2,605,919 7% 2,624,718 8% 1% 2,781,998 7% 6%

Instructional Support 1,999,298 6% 2,020,752 6% 1% 2,274,836 6% 13%



Transportation 1,679,321 5% 1,669,372 5% -1% 1,955,686 5% 17%

Capital Improvements 3,000,000 8% 0 0% -100% 0 0% 0%

Other Costs 166,471 0% 30,553 0% -82% 183,119 0% 499%

Total Expenditures 35,665,851 100% 33,064,528 100% -7% 37,887,535 100% 15%

Amount per Pupil $4,522 $4,166 -8% $4,814 16%

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

0

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

16,000,000

18,000,000

20,000,000

Instruction StudentSupport

InstructionalSupport

Administration& Support

Operations &Maintenance

Transportation CapitalImprovements

Other Costs

18,839,262

2,781,998 2,274,836

6,985,189

4,867,445

1,955,686

0 183,119

Summary of General Fund Expenditures

2012-2013

2013-2014

2014-2015

Instruction 50%

Student Support 7%

Instructional Support 6%



Transportation 5% Other Costs

1%

2014-15 Summary of General Fund Expenditures by Function

Instruction

Student Support




Transportation


Other Costs


USD# 475

Summary of Supplemental General Fund Expenditures

by Function

% % % % %

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


Instruction 5,315,794 53% 3,763,420 47% -29% 7,361,982 62% 96%

Student Support 512 0% 2,105 0% 311% 2,105 0% 0%

Instructional Support 562,939 6% 566,607 7% 1% 624,335 5% 10%

Administration & Support 941,330 9% 934,612 12% -1% 955,481 8% 2%


Transportation 0 0% 0 0% 0% 0 0% 0%

Capital Improvements 35,932 0% 2,098 0% -94% 2,100 0% 0%

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


Amount per Pupil $1,264 $1,010 -20% $1,501 49%

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

General Fund' line items.

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






Other Costs

7,361,982

2,105

624,335 955,481

2,866,501

0 2,100 0

Summary of Supplemental General Expenditures by Function

2012-2013

2013-2014

2014-2015

Instruction 63%



8%


2014-15 Summary of Supplemental General Fund Expenditures by Function

Instruction

Student Support




Transportation


Other Costs


USD# 475

Summary of General and Supplemental General Fund

Expenditures by Function

% % % % %

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


Instruction 20,772,715 46% 19,849,224 48% -4% 26,201,244 53% 32%

Student Support 2,606,431 6% 2,626,823 6% 1% 2,784,103 6% 6%

Instructional Support 2,562,237 6% 2,587,359 6% 1% 2,899,171 6% 12%



Transportation 1,679,321 4% 1,669,372 4% -1% 1,955,686 4% 17%

Capital Improvements 3,035,932 7% 2,098 0% -100% 2,100 0% 0%

Other Costs 166,471 0% 30,553 0% -82% 183,119 0% 499%


Amount per Pupil $5,786 $5,176 -11% $6,315 22%

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

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000






Other Costs

20

,77

2,7

15

2,6

06

,43

1

2,5

62

,23

7

7,2

53

,91

6

7,5

58

,66

4

1,6

79

,32

1

3,0

35

,93

2

16

6,4

71

19

,84

9,2

24

2,6

26

,82

3

2,5

87

,35

9

7,1

58

,29

9

7,1

59

,81

0

1,6

69

,37

2

2,0

98

30

,55

3

26

,20

1,2

44

2,7

84

,10

3

2,8

99

,17

1

7,9

40

,67

0

7,7

33

,94

6

1,9

55

,68

6

2,1

00

18

3,1

19

Summary of General and Supplemental General Fund Expenditures by Function

2012-2013

2013-2014

2014-2015

Instruction 53%

Student Support 6%




Transportation 4%

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

Instruction

Student Support




Transportation


Other Costs


USD# 475

Summary of Special Education Fund

by Function

% % % % %

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


Instruction 9,297,856 74% 9,971,962 74% 7% 10,430,500 73% 5%

Student Support 2,226,781 18% 2,312,346 17% 4% 2,486,661 17% 8%

Instructional Support 105,134 1% 92,910 1% -12% 105,350 1% 13%

Administraton & Support 355,693 3% 369,780 3% 4% 393,168 3% 6%

Operations & Maintenance 2,030 0% 2,061 0% 2% 2,100 0% 2%

Transportation 659,511 5% 720,504 5% 9% 806,478 6% 12%

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

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

Total Expenditures 12,647,005 100% 13,469,563 100% 7% 14,224,257 100% 6%

Amount per Pupil $1,604 $1,697 6% $1,807 7%

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

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000



Administraton& Support



Other Costs

9,2

97

,85

6

2,2

26

,78

1

10

5,1

34

35

5,6

93

2,0

30

65

9,5

11

0

0

9,9

71

,96

2

2,3

12

,34

6

92

,91

0

36

9,7

80

2,0

61

72

0,5

04

0

0

10

,43

0,5

00

2,4

86

,66

1

10

5,3

50

39

3,1

68

2,1

00

80

6,4

78

0

0

Summary of Special Education Fund Expenditures by Function

2012-2013

2013-2014

2014-2015

Instruction 73%

Student Support 17%


Administraton & Support 3%

Transportation 6%

2014-15 Summary of Special Education Fund by Function

Instruction

Student Support


Administraton & Support


Transportation


Other Costs


USD# 475

Instruction Expenditures (1000)

% %

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

Actual Actual dec Budget dec

General 15,456,921 16,085,804 4% 18,839,262 17%

Federal Funds 2,194,781 1,887,257 -14% 2,332,000 24%

Supplemental General 5,315,794 3,763,420 -29% 7,361,982 96%

At Risk (4yr Old) 98,115 64,481 -34% 86,500 34%

At Risk (K-12) 6,257,797 7,714,969 23% 9,085,000 18%

Bilingual Education 1,773,790 1,711,036 -4% 1,931,000 13%

Virtual Education 32,365 34,300 6% 35,000 2%

Capital Outlay 61,222 917,443 1399% 1,500,000 63%

Driver Education 14,066 24,600 75% 37,500 52%

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 9,297,856 9,971,962 7% 10,430,500 5%

Cost of Living 0 0 0% 0 0%

Vocational Education 548,544 641,984 17% 679,200 6%

Gifts/Grants 3,997,634 3,580,306 -10% 4,773,500 33%

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 2,987,930 3,426,621 15% 4,306,850 26%

Contingency Reserve 0 0 0%

Text Book & Student Material 412,246 114,378 -72%

Activity Fund 151,373 313,739 107% 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 48,600,434 50,252,300 3% 61,398,294 22%

Enrollment (FTE)* 7,887.0 7,937.0 1% 7,870.0 -1%

Amount per Pupil 6,162 6,331 3% 7,802 23%

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 48,600,434 50,252,300 3% 61,398,294 22%

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

5,000,000

10,000,000

15,000,000

20,000,000

2012-2013 2013-2014 2014-2015

15,456,921 16,085,804

18,839,262

5,315,794 3,763,420

7,361,982 9,297,856 9,971,962 10,430,500

Instruction Expenditures

GeneralSupplemental GeneralSpecial Education

0

10,000,000

20,000,000

30,000,000

40,000,000

50,000,000

60,000,000

70,000,000

2012-2013 2013-2014 2014-2015

48,600,434 50,252,300

61,398,294



USD# 475

Student Support Expenditures (2100)

% %

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


General 2,605,919 2,624,718 1% 2,781,998 6%

Federal Funds 55,012 65,598 19% 60,600 -8%

Supplemental General 512 2,105 311% 2,105 0%

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

At Risk (K-12) 166,168 304,417 83% 162,600 -47%

Bilingual Education 0 0 0% 0 0%

Virtual Education 0 0 0% 0 0%

Capital Outlay 0 0 0% 50,000 0%

Driver Training 0 0 0% 0 0%





Parent Education Program 220,473 226,399 3% 258,000 14%


Special Education 2,226,781 2,312,346 4% 2,486,661 8%


Vocational Education 0 0 0% 0 0%

Gifts/Grants 431,292 540,559 25% 471,500 -13%





KPERS Spec. Ret. Contribution 396,550 489,594 23% 500,000 2%


Text Book & Student Material 0 0 0%

Activity Fund 0 0 0% 0 0%






SUBTOTAL 6,102,707 6,565,736 8% 6,773,464 3%

Enrollment (FTE)* 7,887.0 7,937.0 1% 7,870.0 -1%

Amount per Pupil 774 827 7% 861 4%





TOTAL 6,102,707 6,565,736 8% 6,773,464 3%

Amount per Pupil $762 $813 7% $836 3%






5,600,000

5,800,000

6,000,000

6,200,000

6,400,000

6,600,000

6,800,000

2012-2013 2013-2014 2014-2015

6,102,707

6,565,736

6,773,464

Student Support Expenditures


USD# 475

Instructional Support Expenditures (2200)

% %

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


General 1,999,298 2,020,752 1% 2,274,836 13%

Federal Funds 115,781 25,843 -78% 32,100 24%

Supplemental General 562,939 566,607 1% 624,335 10%

At Risk (4yr Old) 0 748 0% 0 -100%

At Risk (K-12) 0 53,833 0% 55,425 3%

Bilingual Education 6,766 855 -87% 866 1%







Professional Development 246,774 456,503 85% 605,400 33%



Special Education 105,134 92,910 -12% 105,350 13%


Vocational Education 55,091 38,697 -30% 49,000 27%

Gifts/Grants 376,518 456,143 21% 601,981 32%





KPERS Spec. Ret. Contribution 222,876 211,737 -5% 250,000 18%


Text Book & Student Material 7,551 6,548 -13%







SUBTOTAL 3,698,728 3,931,176 6% 4,649,293 18%

Enrollment (FTE)* 7,887.0 7,937.0 1% 7,870.0 -1%






TOTAL 3,698,728 3,931,176 6% 4,649,293 18%

Amount per Pupil $469 $495 6% $591 19%






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

5,000,000

2012-2013 2013-2014 2014-2015

3,698,728 3,931,176

4,649,293

Instructional Support Expenditures


USD# 475

General Administration Expenditures (2300)

% %

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


General 423,679 443,833 5% 495,509 12%

Federal Funds 144,682 155,023 7% 173,025 12%

Supplemental General 95,484 90,474 -5% 91,506 1%

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

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











Special Education 329,493 346,115 5% 366,373 6%



Gifts/Grants 275,886 270,638 -2% 297,700 10%

Special Liability Expense 0 0 0% 0 0%













SUBTOTAL 1,359,376 1,417,308 4% 1,599,113 13%

Enrollment (FTE)* 7,887.0 7,937.0 1% 7,870.0 -1%






TOTAL 1,359,376 1,417,308 4% 1,599,113 13%






1,200,000

1,250,000

1,300,000

1,350,000

1,400,000

1,450,000

1,500,000

1,550,000

1,600,000

2012-2013 2013-2014 2014-2015

1,359,376

1,417,308

1,599,113

General Administration Expenditures


USD# 475

School Administration Expenditures (2400)

% %

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


General 4,220,960 4,270,039 1% 4,644,496 9%

Federal Funds 4,397 4,338 -1% 5,000 15%


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

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



Capital Outlay 786 2,281 190% 50,000 2092%








Special Education 26,200 23,665 -10% 26,795 13%


Vocational Education 2,224 23,047 936% 2,000 -91%

Gifts/Grants 142,946 118,690 -17% 139,900 18%

Special Liability Expense 0 0 0% 0 0%













SUBTOTAL 4,788,488 4,880,160 2% 5,369,598 10%

Enrollment (FTE)* 7,887.0 7,937.0 1% 7,870.0 -1%






TOTAL 4,788,488 4,880,160 2% 5,369,598 10%






4,400,000

4,500,000

4,600,000

4,700,000

4,800,000

4,900,000

5,000,000

5,100,000

5,200,000

5,300,000

5,400,000

2012-2013 2013-2014 2014-2015

4,788,488

4,880,160

5,369,598

School Administration Expenditures


USD# 475

Central Services Expenditures (2500)

% %

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


General 1,667,947 1,509,815 -9% 1,845,184 22%

Federal Funds 0 0 0% 0 0%

Supplemental General 834,766 842,749 1% 862,568 2%

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

At Risk (K-12) 60,500 0 -100% 0 0%

Bilingual Education 39,241 39,362 0% 56,000 42%


Capital Outlay 33,030 26 -100% 50,000 192208%








Special Education 0 0 0% 0 0%



Gifts/Grants 9,053 11,080 22% 11,500 4%









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

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




SUBTOTAL 2,835,029 2,612,506 -8% 3,075,252 18%

Enrollment (FTE)* 7,887.0 7,937.0 1% 7,870.0 -1%

Amount per Pupil 359 329 -8% 391 19%





TOTAL 2,835,029 2,612,506 -8% 3,075,252 18%






2,300,000

2,400,000

2,500,000

2,600,000

2,700,000

2,800,000

2,900,000

3,000,000

3,100,000

2012-2013 2013-2014 2014-2015

2,835,029

2,612,506

3,075,252

Central Services Expenditures


USD# 475

Operations and Maintenance Expenditures (2600)

% %

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


General 4,445,335 4,409,642 -1% 4,867,445 10%


Supplemental General 3,113,329 2,750,168 -12% 2,866,501 4%

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

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

Bilingual Education 3,988 24 -99% 0 -100%


Capital Outlay 339,210 183,595 -46% 50,000 -73%




Food Service 249,151 169,306 -32% 227,700 34%







Gifts/Grants 77,558 4,062 -95% 4,500 11%














SUBTOTAL 8,237,429 7,532,095 -9% 8,043,246 7%

Enrollment (FTE)* 7,887.0 7,937.0 1% 7,870.0 -1%

Amount per Pupil 1,044 949 -9% 1,022 8%





TOTAL 8,237,429 7,532,095 -9% 8,043,246 7%






7,000,000

7,200,000

7,400,000

7,600,000

7,800,000

8,000,000

8,200,000

8,400,000

2012-2013 2013-2014 2014-2015

8,237,429

7,532,095

8,043,246

Operations and Maintenance Expenditures


USD# 475

Transportation Expenditures (2700)

% %

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


General 1,679,321 1,669,372 -1% 1,955,686 17%

Federal Funds 14,394 7,270 -49% 20,000 175%

Supplemental General 0 0 0% 0 0%

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

At Risk (K-12) 5,035 1,220 -76% 10,000 720%



Capital Outlay 0 0 0% 1,808,000 0%











Gifts/Grants 157,556 158,951 1% 185,000 16%





KPERS Spec. Ret. Contribution 18,954 13,237 -30% 25,000 89%



Activity Fund 109,997 72,617 -34%






SUBTOTAL 2,644,768 2,643,171 0% 4,810,164 82%

Enrollment (FTE)* 7,887.0 7,937.0 1% 7,870.0 -1%

Amount per Pupil 335 333 -1% 611 84%





TOTAL 2,644,768 2,643,171 0% 4,810,164 82%






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

5,000,000

2012-2013 2013-2014 2014-2015

2,644,768 2,643,171

4,810,164

Transportation Expenditures


USD# 475

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%














Gifts/Grants 0 0 0% 0 0%





KPERS Spec. Ret. Contribution 0 0 0% 0 0%



Activity Fund 0 0 0%






SUBTOTAL 0 0 0% 50,000 0%

Enrollment (FTE)* 7,887.0 7,937.0 1% 7,870.0 -1%






TOTAL 0 0 0% 50,000 0%






0

5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000

45,000

50,000

2012-2013 2013-2014 2014-2015

0 0

50,000

Other Support Services Expenditures


USD# 475

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%



Capital Outlay 0 0 0% 0 0%




Food Service 3,301,154 3,472,319 5% 3,905,555 12%







Gifts/Grants 6,602 9,513 44% 10,000 5%








Activity Fund 0 0 0%






SUBTOTAL 3,398,153 3,595,682 6% 4,165,555 16%

Enrollment (FTE)* 7,887.0 7,937.0 1% 7,870.0 -1%






TOTAL 3,398,153 3,595,682 6% 4,165,555 16%






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

2012-2013 2013-2014 2014-2015

3,398,153 3,595,682

4,165,555

Food Service Expenditures


USD# 475

Community Services Operations (3300)

% % chart and graph checked

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


General 166,471 30,553 -82% 183,119 499%



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

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




























SUBTOTAL 166,471 30,553 -82% 183,119 499%

Enrollment (FTE)* 7,887.0 7,937.0 1% 7,870.0 -1%

Amount per Pupil 21 4 -82% 23 504%





TOTAL 166,471 30,553 -82% 183,119 499%






0

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

180,000

200,000

2012-2013 2013-2014 2014-2015

166,471

30,553

183,119

Community Services Operations (3300)


USD# 475

Capital Improvements Expenditures (4000)

% %

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


General 3,000,000 0 -100% 0 0%

Federal Funds 34,527,240 60,377 -100% 20,478,056 33817%


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

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



Capital Outlay 6,937,523 2,380,397 -66% 11,500,208 383%











Gifts/Grants 0 47,639 0% 0 -100%














SUBTOTAL 44,500,695 2,490,511 -94% 31,980,364 1184%

Enrollment (FTE)* 7,887.0 7,937.0 1% 7,870.0 -1%

Amount per Pupil 5,642 314 -94% 4,064 1195%





TOTAL 44,500,695 2,490,511 -94% 31,980,364 1184%






0

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

45,000,000

2012-2013 2013-2014 2014-2015

44,500,695

2,490,511

31,980,364

Capital Improvements (4000)


USD# 475

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%























Bond and Interest #1 2,519,321 2,554,384 1% 2,568,109 1%





SUBTOTAL 2,519,321 2,554,384 1% 2,568,109 1%

Enrollment (FTE)* 7,887.0 7,937.0 1% 7,870.0 -1%






TOTAL 2,519,321 2,554,384 1% 2,568,109 1%






2,490,000

2,500,000

2,510,000

2,520,000

2,530,000

2,540,000

2,550,000

2,560,000

2,570,000

2012-2013 2013-2014 2014-2015

2,519,321

2,554,384

2,568,109

Deb Services (5100)


USD# 475

Transfers (5200)

% %

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


General 16,401,021 18,887,074 15% 13,285,515 -30%


Supplemental General 2,836,804 4,690,864 65% 5,700,913 22%

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 19,237,825 23,577,938 23% 18,986,428 -19%

Enrollment (FTE)* 7,887.0 7,937.0 1% 7,870.0 -1%

Amount per Pupil 2,439 2,971 22% 2,413 -19%





TOTAL 19,237,825 23,577,938 23% 18,986,428 -19%






0

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

2012-2013 2013-2014 2014-2015

19,237,825

23,577,938

18,986,428

Transfers (5200)


USD# 475

Miscellaneous Information

Unencumbered Cash Balance by Fund

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

General 0 0 0

Federal Funds -466,085 -33,976,147 -15,100,401

Supplemental General 417,921 394,537 542,022

At Risk (4yr Old) 66,623 67,507 67,507

At Risk (K-12) 5,474,552 5,396,414 6,836,318

Bilingual Education 2,919,717 3,095,932 4,344,688

Virtual Education 0 2,635 0

Capital Outlay 3,422,396 3,646,496 9,722,832

Driver Training 40,950 40,652 40,613

Declining Enrollment 0 0 0

Extraordinary School Program 0 0 0

Food Service 1,560,745 1,715,017 1,746,492

Professional Development 670,453 646,043 646,291

Parent Education Program 191,951 185,098 185,098

Summer School 0 0 0

Special Education 4,350,828 4,358,882 5,653,696

Cost of Living 0 0 0

Vocational Education 302,077 311,106 281,734

Gifts/Grants -1,198,289 -335,991 311

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 2,100,000 2,100,000 2,100,000

Text Book & Student Material 379,318 248,458 1,494,381

Activity Fund 17,449 17,449 36,719

Bond and Interest #1 1,376,271 1,402,880 1,253,859

Bond and Interest #2 0 0 0

No Fund Warrant 0 0 0

Special Assessment 0 0 0

Temporary Note 0 0 0

SUBTOTAL 21,626,877 -10,683,032 19,852,160

Enrollment (FTE)* 7,887.0 7,937.0 7,870.0

Amount per Pupil 2,742 -1,346 2,523

Adult Education 19,938 19,938 19,938

Adult Supplemental Education 0 0 0

Tuition Reimbursement 0 0 0

Special Education Coop 0 0 0

TOTAL 21,646,815 -10,663,094 19,872,098






0

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

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

21,646,815

-10,663,094

19,872,098

Unencumbered Cash Balances by Fund


USD# 475

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# 475

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)* 7,872.8 8,176.6 4% 8,007.7 -2% 8,072.6 1% 8,100.0 0%

Enrollment (FTE)** 7,426.9 7,787.0 5% 7,887.0 1% 7,937.0 1% 7,870.0 -1%

Number of Students -

Free Meals 2,909 3,536 22% 3,469 -2% 3,491 1% 3,427 -2%

Number of Students -

Reduced Meals 1,887 1,748 -7% 1,636 -6% 1,656 1% 1,448 -13%

*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

7100.0

7200.0

7300.0

7400.0

7500.0

7600.0

7700.0

7800.0

7900.0

8000.0

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

7426.9

7787.0

7887.0 7937.0

7870.0

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

0

500

1000

1500

2000

2500

3000

3500

4000

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

2909

3536 3469 3491 3427

1887 1748 1636 1656

1448

Low Income Students

Free Meals

Reduced Meals

7700.0

7800.0

7900.0

8000.0

8100.0

8200.0

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

7872.8

8176.6

8007.7

8072.6 8100.0

FTE Enrollment for Budget Authority


USD# 475

Miscellaneous Information

Mill Rates by Fund

2012-2013 2013-2014 2014-2015

Actual Actual Budget

General 20.000 20.000 20.000

Supplemental General 21.748 22.852 14.659

Adult Education 0.000 0.000 0.000

Capital Outlay 0.000 0.000 4.000

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 4.075 3.109 4.866

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 45.823 45.961 43.525

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

45.823 45.961 43.525

Total USD Mill Rates

General 46%

Supplemental General 34%

Capital Outlay 9%

Bond and Interest #1 11%

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# 475

Other Information

2012-2013 2013-2014 2014-2015

Actual Actual Budget

Assessed Valuation $216,271,149 $218,604,807 $216,687,461

Bonded Indebtedness $30,045,000 $28,780,000 $27,415,000

$215,000,000

$215,500,000

$216,000,000

$216,500,000

$217,000,000

$217,500,000

$218,000,000

$218,500,000

$219,000,000

2012-2013 2013-2014 2014-2015

$216,271,149

$218,604,807

$216,687,461

Assessed Valuation

$26,000,000

$26,500,000

$27,000,000

$27,500,000

$28,000,000

$28,500,000

$29,000,000

$29,500,000

$30,000,000

$30,500,000

2012-2013 2013-2014 2014-2015

$30,045,000

$28,780,000

$27,415,000

Bonded Indebtedness


USD 475

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 51,173,050 0 45,573,050 5,600,000 0 0 XXXXXXXX

Supplemental General 17,513,417 542,022 13,763,794 3,207,601 XXXXXXXX

Adult Education 0 19,938 0 0 0 0 0 19,938

At Risk (4yr Old) 86,500 67,507 0 0 60,000 0 41,007

Adult Supplemental Education 0 0 0 0 0 0

At Risk (K-12) 9,313,025 6,836,318 0 0 3,513,440 0 1,036,733

Bilingual Education 1,987,866 4,344,688 0 0 1,000,000 0 3,356,822

Virtual Education 35,000 0 0 35,000 0 0

Capital Outlay 15,158,208 9,722,832 572,055 210,000 35,000 0 4,719,403 101,082

Driver Training 37,500 40,613 9,350 0 0 25,000 0 37,463

Declining Enrollment 0 0 0 0 XXXXXXXX

Extraordinary School Program 0 0 0 0 0 0 0

Food Service 4,133,255 1,746,492 33,470 2,529,156 0 0 700,502 876,365

Professional Development 605,400 646,291 0 0 200,000 0 240,891

Parent Education Program 258,000 185,098 0 0 0 80,000 0 7,098

Summer School 0 0 0 0 0 0 0

Special Education 14,224,257 5,653,696 0 1,750,000 0 13,527,473 0 6,706,912

Vocational Education 730,200 281,734 0 80,000 0 545,515 0 177,049

Special Liability Expense Fund 0 0 0 0 0

Special Reserve Fund 0 XXXXXXXX

Gifts and Grants 6,495,581 311 6,496,000 730

Textbook & Student Materials Revolving 1,494,381 XXXXXXXX

School Retirement 0 0 0 0 0

Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX

KPERS Special Retirement Contribution 6,231,850 0 6,231,850 XXXXXXXXX

Contingency Reserve 2,100,000 XXXXXXXXX

Activity Funds 36,719 XXXXXXXXX

Tuition Reimbursement 0 0 0 0 0

Bond and Interest #1 2,568,109 1,253,859 1,694,952 0 0 978,283 1,358,985

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 23,100,781 -15,100,401 xxxxxxxxxxx 38,201,182 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0

Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX

SUBTOTAL 153,651,999 19,872,098 67,878,521 48,370,338 35,000 18,986,428 16,101,789 13,961,075

Less Transfers 18,986,428

TOTAL Budget Expenditures $134,665,571

2012-2013 2013-2014 2014-2015

State Revenues 53,176,486 53,397,024 67,878,521

Federal Revenues 18,922,467 43,815,586 48,370,338

Local Revenues 44,860,385 45,406,102 35,123,217

Total Revenues 116,959,338 142,618,712 151,372,076

Revenues Per Pupil 14,829 17,969 19,234

Sources of Revenue and Proposed Budget for 2014-15

Sources of Revenue - - State, Federal, Local

USD 475 - Junction City - Summary

0

10,000,000

20,000,000

30,000,000

40,000,000

50,000,000

60,000,000

70,000,000

Summary of Total Expenditures by Function (All Funds)

0

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

General and Supplemental General Fund Expenditures by Function

0

10,000,000

20,000,000

30,000,000

40,000,000

50,000,000

60,000,000

70,000,000

2012-2013 2013-2014 2014-2015


7700.0

7800.0

7900.0

8000.0

8100.0

8200.0

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

010,00020,00030,00040,00050,00060,00070,00080,00090,000

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

2,000

4,000

6,000

8,000

10,000

12,000

14,000

16,000

18,000

Amount Per Pupil By Function (All Funds)

Intentionally left blank




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