2016-17

BUDGET AT A GLANCE

USD 357 - Belle Plaine

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

www.ksde.org

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 2016-17…………………...………………………..………..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

1

USD# 357

Summary of Total Expenditures By Function (All Funds)

% % % % %

2014-2015 of 2015-2016 of inc/ 2016-2017 of inc/

Actual Tot Actual Tot dec Budget Tot dec

Instruction 4,778,697 68% 4,681,707 62% -2% 5,446,356 61% 16%

Student Support Services 220,093 3% 212,793 3% -3% 221,365 2% 4%

Instructional Support Services 415,506 6% 479,949 6% 16% 439,704 5% -8%

Administration & Support 880,474 12% 1,007,828 13% 14% 732,455 8% -27%

Operations & Maintenance 358,755 5% 246,716 3% -31% 462,877 5% 88%

Transportation 161,312 2% 141,036 2% -13% 361,466 4% 156%

Food Services 246,917 3% 208,830 3% -15% 251,250 3% 20%

Capital Improvements 0 0% 0 0% 0% 90,000 1% 0%

Debt Services 0 0% 514,599 7% 0% 911,518 10% 77%

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

Total Expenditures* 7,061,754 100% 7,493,458 100% 6% 8,916,991 100% 19%

Amount per Pupil $11,774 $12,268 4% $13,874 13%

Current Expenditures** 6,828,807 100% 6,803,514 100% 0% 7,255,473 100% 7%

Amount per Pupil $11,385 $11,139 -2% $11,289 1%

Instruction*** (Total Expenditures) 4,663,402 66% 4,586,923 61% -5% 5,196,356 58% -3%

Instruction*** (Current Expenditures) 4,663,402 68% 4,586,923 67% -1% 5,196,356 72% 5%

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

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000 5,446,356

221,365 439,704732,455 462,877 361,466 251,250 90,000

911,518

0

Summary of Total Expenditures by Function (All Funds)

2014-2015

2015-2016

2016-2017

2

USD# 357

2014-2015 2015-2016 2016-2017

Actual Actual Budget

Instruction 4,778,697 4,681,707 5,446,356

Student Support 220,093 212,793 221,365

Instructional Support 415,506 479,949 439,704

Administration & Support 880,474 1,007,828 732,455

Operations & Maintenance 358,755 246,716 462,877

Transportation 161,312 141,036 361,466

Food Services 246,917 208,830 251,250

Capital Improvements 0 0 90,000

Debt Services 0 514,599 911,518

Other Costs 0 0 0

Total Expenditures* 7,061,754 7,493,458 8,916,991

*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

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

9,000,000

5,44

6,35

6

221,

365

439,

704

732,

455

462,

877

361,

466

251,

250

90,0

00 911,

518

0

8,91

6,99

1

Total Expenditures By Function (All Funds)

2014-2015

2015-2016

2016-2017

3

USD# 357

2014-2015 2015-2016 2016-2017

Actual Actual Budget

Instruction 7,967 7,665 8,474

Student Support 367 348 344

Instructional Support 693 786 684

Administration & Support 1,468 1,650 1,140

Operations & Maintenance 598 404 720

Transportation 269 231 562

Food Services 412 342 391

Capital Improvements 0 0 140

Debt Services 0 843 1,418

Other Costs 0 0 0

Total Expenditures Per Pupil** 11,774 12,268 13,874

Enrollment (FTE)* 599.8 610.8 642.7

**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)

*Enrollment (FTE) includes the current year enrollment on September 20, February 20, 4 yr old at-risk, and

virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP.

0

2,000

4,000

6,000

8,000

10,000

12,000

14,000

8,47

4

344

684

1,14

0

720

562

391

140 1,

418

0

13,8

74Amount Per Pupil By Function (All Funds)

2014-2015

2015-2016

2016-2017

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 current year enrollment on September 20, February 20, 4 yr old at-risk, and virtual.

It does not include non-funded preschool or full-day kindergarten not on an IEP.

USD# 357

Instruction Expenditures (1000)

% %

2014-2015 2015-2016 inc/ 2016-2017 inc/

Actual Actual dec Budget dec

General 1,953,491 2,097,593 7% 2,240,622 7%

Federal Funds 148,895 134,255 -10% 134,465 0%

Supplemental General 579,746 462,698 -20% 497,155 7%

At Risk (4yr Old) 67,702 63,407 -6% 69,700 10%

At Risk (K-12) 363,382 318,606 -12% 398,100 25%

Bilingual Education 0 0 0% 0 0%

Virtual Education 0 0 0% 200,000 0%

Capital Outlay 115,295 94,784 -18% 250,000 164%

Driver Education 4,577 9,124 99% 10,300 13%

Declining Enrollment 0 0 0% 0 0%

Extraordinary School Program 0 0 0% 0 0%

Food Service 0 0 0% 0 0%

Professional Development 0 0 0% 0 0%

Parent Education Program 0 0 0% 0 0%

Summer School 0 0 0% 0 0%

Special Education 1,126,548 1,117,965 -1% 1,201,283 7%

Cost of Living 0 0 0% 0 0%

Vocational Education 95,000 97,009 2% 98,000 1%

Gifts/Grants 29,180 8,819 -70% 30,000 240%

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 250,813 224,293 -11% 316,731 41%

Contingency Reserve 0 0 0%

Text Book & Student Material 8,766 16,635 90%

Activity Fund 35,302 36,519 3%

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 4,778,697 4,681,707 -2% 5,446,356 16%

Enrollment (FTE)* 599.8 610.8 2% 642.7 5%

Amount per Pupil 7,967 7,665 -4% 8,474 11%

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 4,778,697 4,681,707 -2% 5,446,356 16%

4,200,000

4,400,000

4,600,000

4,800,000

5,000,000

5,200,000

5,400,000

5,600,000

2014-2015 2015-2016 2016-2017

4,778,6974,681,707

5,446,356

Instruction Expenditures

6

USD 357

2016-17 Estimated Sources of Revenue--2016-17 Estimated

Amount July 1, 2016 State Federal Local July 1, 2017

Fund Budgeted Cash Balance Interest Transfers Other Cash Balance

General 5,248,490 0 5,245,490 0 3,000 0 0 0

Supplemental General 1,588,804 79,473 1,096,275 0 413,056 XXXXXXXX

Adult Education 0 0 0 0 xxxxxxxxxxxx 0 0 0

At Risk (4yr Old) 69,700 21,604 0 xxxxxxxxxxxx 68,000 0 19,904

Adult Supplemental Education 0 0 xxxxxxxxxxxx 0 0 0

At Risk (K-12) 398,100 6,488 0 xxxxxxxxxxxx 398,100 0 6,488

Bilingual Education 0 0 0 xxxxxxxxxxxx 0 0 0

Virtual Education 200,000 0 0 200,000 0 0

Capital Outlay 750,000 438,438 0 0 0 221,853 26,788

Driver Training 10,900 25,655 3,600 0 xxxxxxxxxxxx 0 0 18,355

Declining Enrollment 0 0 0 0 XXXXXXXX

Extraordinary School Program 0 0 0 xxxxxxxxxxxx 0 0 0

Food Service 251,250 55,630 2,358 153,729 0 0 78,588 39,055

Professional Development 0 0 0 xxxxxxxxxxxx 0 0 0

Parent Education Program 0 0 0 0 xxxxxxxxxxxx 0 0 0

Summer School 0 0 0 xxxxxxxxxxxx 0 0 0

Special Education 1,201,283 215,323 0 0 xxxxxxxxxxxx 1,201,283 0 215,323

Vocational Education 98,000 0 0 0 xxxxxxxxxxxx 112,649 0 14,649

Special Liability Expense Fund 0 0 0 0 0 0

Special Reserve Fund 0 XXXXXXXX

Gifts and Grants 30,000 6,546 30,000 6,546

Textbook & Student Materials Revolving 96,222 XXXXXXXX

School Retirement 0 0 xxxxxxxxxxxx 0 0

Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX

KPERS Special Retirement Contribution 450,635 0 450,635 XXXXXXXXX

Contingency Reserve 183,069 XXXXXXXXX

Activity Funds 0 XXXXXXXXX

Tuition Reimbursement 0 0 0 0 0

Bond and Interest #1 911,518 498,381 406,576 0 0 386,330 379,769

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 xxxxxxxxxxxx 0 0

Coop Special Education 0 0 0 0 0 0 0

Federal Funds 138,978 0 xxxxxxxxxxx 138,978 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0

Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX

SUBTOTAL 11,347,658 1,626,829 6,754,299 292,707 3,000 2,430,667 1,129,827 726,877

Less Transfers 2,430,667

TOTAL Budget Expenditures $8,916,991

2014-2015 2015-2016 2016-2017

State Revenues 6,055,536 6,323,030 6,754,299

Federal Revenues 305,164 306,352 292,707

Local Revenues* 904,702 1,521,647 1,132,827

Total Revenues 7,265,402 8,151,029 8,179,833

Revenues Per Pupil 12,113 13,345 12,727

*Excludes "Transfers" to avoid duplication of revenue.

Sources of Revenue and Proposed Budget for 2016-17

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.

7

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

560.0

570.0

580.0

590.0

600.0

610.0

2012-2013 2013-2014 2014-2015 2015-2016 2016-2017

601.5

582.5

592.3

574.5 576.0

FTE Enrollment for Budget Authority

0

50

100

150

200

250

2012-2013 2013-2014 2014-2015 2015-2016 2016-2017

232213

200

105

225

103 107 101

41

65

Low Income Students

Free Meals

Reduced Meals

USD# 357

2012-2013 2013-2014 % 2014-2015 % 2015-2016 % 2016-2017 %

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

dec dec dec dec

Enrollment (FTE)* 601.5 582.5 -3% 592.3 2% 574.5 -3% 576.0 0%

Number of Students -

Free Meals 232 213 -8% 200 -6% 105 -48% 225 114%

Number of Students -

Reduced Meals 103 107 4% 101 -6% 41 -59% 65 59%

Enrollment Information

8

USD# 357

Miscellaneous Information

Mill Rates by Fund

2014-2015 2015-2016 2016-2017

Actual Actual Budget

General 20.000 20.000 20.000

Supplemental General 17.656 15.674 15.165

Adult Education 0.000 0.000 0.000

Capital Outlay 7.997 8.000 8.000

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 15.094 15.304

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 45.653 58.768 58.469

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 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

2014-2015 2015-2016 2016-2017

45.653

58.768 58.469

Total USD Mill Rates

9

USD# 357

Other Information

2014-2015 2015-2016 2016-2017

Actual Actual Budget

Assessed Valuation $22,018,454 $22,974,923 $23,872,413

Bonded Indebtedness 0 16,551,109 16,438,767

10

USD# 357

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

Administrators (Certified/Non-Certified) 8.0 542,943 67,868 7.5 525,912 70,122 8.5 559,794 65,858

Teachers (Full Time) 46.0 2,310,462 50,227 45.5 2,245,059 49,342 46.0 2,023,200 43,983

Other Certified (Licensed) Personnel 5.5 318,717 57,949 6.0 339,758 56,626 5.0 262,650 52,530

Classified Personnel 31.5 732,890 23,266 32.5 697,617 21,465 30.5 661,450 21,687

Substitutes/Temporary Help XXXXX XXXXXXXXX XXXXX XXXXXXXXX XXXXX 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

2014-15 Actual 2015-16 Actual 2016-17 Contracted

0

10,000

20,000

30,000

40,000

50,000

60,000

70,000

80,000

Administrators(Certified/Non-Certified)

Teachers (Full Time) Other Certified (Licensed)Personnel

Classified Personnel

65,858

43,98352,530

21,687

Average Salary

2014-2015

2015-2016

2016-2017

11

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

12