USD 229 - Blue Valley

School FinanceKansas State Department of EducationLandon State Office Building900 SW Jackson Street, Suite 356Topeka, Kansas 66612‐1212

www.ksde.org

Budget at a Glance2017-18

Table of Contents

Summary of Total Expenditures by Function (All Funds)……………………….………...…2

Total Expenditures by Function (All Funds)………….…………………………….…….. 3

Total Expenditures Amount per Pupil by Function (All Funds)……………….……………4

Summary of General and Supplemental General Fund Expenditures……………………5

Instruction Expenses…………………………………………………………………………………..………6

Sources of Revenue and Proposed Budget for 2017‐18…………………...…………………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

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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.

*FTE is the audited enrollment 9/20 and 2/20 (if applicable) and estimated for the budget year, which includes 4yr old at-risk and virtual enrollment.

Enrollment does not include non-funded preschool. Beginning 2017-18, full-day Kindergarten is 1.0 FTE. This information is used for calculating

Amount Per Pupil for Sumexpen.xlsx and Budget At A Glance (BAG).

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USD 229

2017-18 Estimated Sources of Revenue--2017-18 Estimated

Amount July 1, 2017 State Federal Local July 1, 2018

Fund Budgeted Cash Balance Interest Transfers Other Cash Balance

General 141,616,346 0 141,549,226 0 XXXXXXXXXX 0 67,120 XXXXXXXXXX

Supplemental General 51,456,901 3,748,516 0 0 47,708,385 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) 5,573,871 0 0 0 5,497,871 76,000 0

Bilingual Education 1,767,897 0 0 0 1,707,897 60,000 0

Virtual Education 729,529 372,037 0 268,493 485,950 396,951

Capital Outlay 55,699,807 60,701,452 0 0 330,000 0 25,755,132 31,086,777

Driver Training 0 0 0 0 0 0 0 0

Declining Enrollment 0 0 0 0 XXXXXXXX

Extraordinary School Program 249,915 1,040,721 0 0 0 0 790,806

Food Service 9,917,443 2,429,257 65,725 1,590,108 0 0 7,267,890 1,435,537

Professional Development 1,600,267 0 143,745 0 0 1,369,022 87,500 0

Parent Education Program 828,570 35,578 436,475 35,386 0 268,709 88,000 35,578

Summer School 192,921 148,580 0 0 0 116,575 72,234

Special Education 49,758,224 6,595,780 0 4,193,939 525,000 37,643,478 1,182,322 382,295

Career and Postsecondary Education 5,237,328 0 0 82,990 0 4,868,338 286,000 0

Special Liability Expense Fund 844,191 465,426 0 0 776,027 397,262

Special Reserve Fund 19,780,558 XXXXXXXX

Gifts and Grants 1,648,282 1,498,282 150,000 0

Textbook & Student Materials Revolving 2,286,633 XXXXXXXX

School Retirement 0 0 0 0 0

Extraordinary Growth Facilities 10,823,689 583,026 10,823,689 10,240,663 XXXXXXXXX

KPERS Special Retirement Contribution 19,122,772 0 19,122,772 XXXXXXXXXX XXXXXXXXX

Contingency Reserve 11,179,726 XXXXXXXXX

Activity Funds 222,331 XXXXXXXXX

Tuition Reimbursement 0 0 0 0 0

Bond and Interest #1 52,150,012 56,343,026 0 819,352 0 55,906,707 60,919,073

Bond and Interest #2 0 0 0 0 0 0 0

No Fund Warrant 0 0 0 0

Special Assessment 712,251 331755 716,156 335,660

Temporary Note 0 0 0 0 0

Coop Special Education 0 0 0 0 0 0 0

Federal Funds 890,041 0 xxxxxxxxxxx 890,041 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0

Cost of Living 6,943,632 548,393 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 6,943,632 6,395,239 XXXXXXXXX

SUBTOTAL 417,763,889 168,311,077 161,317,943 7,611,816 855,000 69,391,129 157,365,666 95,852,173

Less Transfers 69,391,129

TOTAL Budget Expenditures $348,372,760

2015-2016 2016-2017 2017-2018

State Revenues 145,010,295 141,748,503 161,317,943

Federal Revenues 7,597,548 8,108,668 7,611,816

Local Revenues* 181,771,347 189,585,309 158,220,666

Total Revenues 334,379,190 339,442,480 327,150,425

Revenues Per Pupil 15,494 15,701 14,382

*Excludes "Transfers" to avoid duplication of revenue.

Sources of Revenue and Proposed Budget for 2017-18

Sources of Revenue - - State, Federal, Local

Effective July 1, 2014 (2014-15 school year) KSA 72-6431 states proceeds from the

Ad Valorem taxes levied for the General Fund shall be remitted to the

State Treasurer. Such remittance shall be redistributed as state general aid.

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       *FTE is based on actual enrollment for 9/20 and 2/20, including 4yr old at‐risk.  Beginning 2017‐18 school year, full‐day

         kindergarten is funded as 1.0 FTE.  Virtual enrollment is excluded.

USD# 229

2013-2014 2014-2015 % 2015-2016 % 2016-2017 % 2017-2018 %

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

dec dec dec dec

Enrollment (FTE)* 21,371.0 21,375.1 0% 21,563.7 1% 21,600.3 0% 22,747.0 5%

Number of Students -

Free Meals 1,307 1,196 -8% 1,262 6% 1,165 -8% 1,200 3%

Number of Students -

Reduced Meals 551 635 15% 593 -7% 658 11% 630 -4%

Enrollment Information

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USD# 229

Miscellaneous InformationMill Rates by Fund

2015-2016 2016-2017 2017-2018

Actual Actual Budget

General 20.000 20.000 20.000

Supplemental General 15.776 15.230 15.395

Adult Education 0.000 0.000 0.000

Capital Outlay 8.000 8.000 8.000

Declining Enrollment 0.000 0.000 0.000

Cost of Living 2.503 2.198 1.930

Special Liability 0.043 0.025 0.268

School Retirement 0.000 0.000 0.000

Extraordinary Growth Facilities 3.528 3.182 3.135

Bond and Interest #1 18.012 17.618 17.618

Bond and Interest #2 0.000 0.000 0.000

No Fund Warrant 0.000 0.000 0.000

Special Assessment 0.027 0.002 0.249

Temporary Note 0.000 0.000 0.000

TOTAL USD 67.889 66.255 66.595

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 1.810 1.798 1.748

Rec Comm Employee Bnfts 0.390 0.402 0.450

TOTAL OTHER 2.200 2.200 2.198

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USD# 229

Other Information

2015-2016 2016-2017 2017-2018

Actual Actual Budget

Assessed Valuation $2,640,516,177 $2,844,211,225 $3,006,665,551

Bonded Indebtedness 326,205,000 381,230,000 341,240,000

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USD# 229

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

Administrators (Certified/Non-Certified) 101.1 12,542,776 124,063 102.5 13,006,391 126,892 104.0 13,483,843 129,652

Teachers (Full Time) 1,511.8 89,040,280 58,897 1,512.8 90,162,373 59,600 1,574.0 94,791,593 60,223

Other Certified (Licensed) Personnel 248.6 15,927,484 64,069 256.9 16,391,398 63,805 259.6 16,919,752 65,176

Classified Personnel 1,018.6 38,733,034 38,026 1,032.0 39,752,548 38,520 1,047.8 42,732,099 40,783

Substitutes/Temporary Help XXXXX 6,721,452 XXXXXXXXX XXXXX 6,814,554 XXXXXXXXX XXXXX 7,212,948 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); T ransportation (Directors/Coordinators/Supervisors); Custodial

Maintenance (Directors/Coordinators/Supervisors); Other (Directors/Coordinators/Supervisors).

Teachers (Full T ime Only): *Practical Arts/Vocational Teachers; Special Education Teachers; Prekindergarten Teachers; Kindergarten Teachers;

Reading Specialists/Teachers; All Other Teachers.

Other Certified (Licensed) Personnel: Part-T ime 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

2015-16 Actual 2016-17 Actual 2017-18 Contracted

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20,000

40,000

60,000

80,000

100,000

120,000

140,000

Administrators(Certified/Non-Certified)

Teachers (Full Time) Other Certified (Licensed)Personnel

Classified Personnel

129,652

60,223 65,176

40,783

Average Salary

2015-2016

2016-2017

2017-2018

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KSDE Website Information Available

K-12 Statistics (Building, District or State Totals) website below:http://svapp15586.ksde.org/k12/k12.aspx

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

School Finance Reports and Publications website below:http://www.ksde.org/Agency/Fiscal‐and‐Administrative‐Services/School‐Finance/Reports‐and‐Publications

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

Kansas Building Report Card website below:http://ksreportcard.ksde.org/

• Attendance Rate• Graduation Rate• Dropout Rate• School Violence• Assessments • Reading • Mathematics • Writing

• Graduates Passing Adv. Science Courses• Graduates Passing Adv. Math Courses

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