Victoria USD #432ksde.org/Portals/0/School Finance/budget/Budget_at...1 2009-2010 Budget General Information USD #: 432 Introduction USD #432 serves the community in and around Victoria,

Victoria USD #432

• Budget General Information (characteristics of district)

• Supplemental Information for Tables in Summary of Expenditures

• KSDE Website Information Available

• Summary of Expenditures (Sumexpen.xls)

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2009-2010 Budget General Information USD #: 432

Introduction USD #432 serves the community in and around Victoria, Kansas. We are a rural district with Victoria as the main community and smaller communities nearby of Walker, Pfeifer and Vincent. We have an enrollment of around 300 students including pre-school through high school. Approximately 50 employees serve our student body. Special education services are contracted through USD #489 Hays.

Board Members Kevin Huser President 2603 Emmeram Rd., Victoria 67671 735-2410 Diane Kuhn Vice President 1130 350th Ave., Victoria 67671 735-2219 Darla Braun 1100 Hickory, Victoria 67671 735-2644 Rick Braun 576 350th Ave., Victoria 67671 735-9377 Jeff Crawford 1110 Maxwell Drive, Victoria 67671 735-2625 P. J. Nowak P. O. Box 96, Victoria 67671 637-5471 Alan Schulte 607 Skyline, Victoria 67671 735-2432

Key Staff Superintendent: Linda Kenne Associate or Assistant Superintendents: Business Office Staff: Melissa Schmidt, Clerk Curriculum & Instruction Staff: Other Key Contacts: see attached sheet

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The District’s Accomplishments and Challenges Accomplishments: At both the elementary and high school, attendance is well above 95%. On nationally-normed, standardized tests, our students consistently score above the national averages in all areas. This year our High School was recognized as a Governor’s Achievement School. On the Kansas Assessment tests, our students are consistently making AYP according to the guidelines of NCLB. In all areas of tested instruction, our students frequently reach the exemplary category. Our high school provides a well-rounded Kansas Regents curriculum. Students in the high school can supplement their regular curriculum with ITV classes, dual-credit college courses, on-campus college courses and vocational technical courses. Students in the elementary school receive instruction in technology, music, art, physical education and library research. All-day Kindergarten and half-day Preschool are available, along with an extended after-school program. Challenges: Victoria USD #432 has seen declining enrollment, but is not in a period of fairly stable enrollment at right about 260 FTE. We service over 300 students. We are losing faculty through attrition and this is beginning to affect morale and our ability to teach all students on the individual basis we have always been able to provide. Nearly every person on our staff must do multiple duties and all high school teachers have at least four preparations a day, usually more. Our teachers have been extremely flexible in assuming new duties when necessary. Our BOE has tackled the difficult realities of rising health costs, rising utility costs and rising special education costs. We are experiencing a loss of budget authority equaling $318 per student. We consistently spend under the state average per student while maintaining high test scores.

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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 and Instructional Support Expenditures (2100 & 2200) 8. General Administration Expenditures (2300) 9. School Administration Expenditures (2400) 10. Operations and Maintenance Expenditures (2600) 11. Other Costs (2500 & 2900: Other Supplemental Services) (3000: Non-Instruction Services) 12. Capital Improvements (4000) 13. Debt Services (5000) 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other Information - FTE 17. Miscellaneous Information Mill Rates by Fund 18. Other Information – Assessed Valuation and Bonded Indebtedness 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://www.ksde.org/Default.aspx?tabid=223

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

School Finance Reports and Publications http://www.ksde.org/Default.aspx?tabid=1870

• Certified Personnel • Enrollment • Dropouts • Graduates • Salary Reports

Kansas Building Report Card (listed on the right under Data Portal sections) http://www.ksde.org/Default.aspx?tabid=229

• 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://www.ksde.org/Default.aspx?tabid=223



USD# 432

Summary of Total Expenditures By Function(All Funds)

% % % % %2007-2008 of 2008-2009 of inc/ 2009-2010 of inc/

Actual Tot Actual Tot dec Budget Tot dec

Instruction 1,903,591 58% 1,984,464 59% 4% 1,978,188 53% 0%

Student & Instructional Support 243,737 7% 224,791 7% -8% 308,914 8% 37%

General Administration 158,813 5% 163,990 5% 3% 160,248 4% -2%

School Administration (Building) 231,599 7% 244,190 7% 5% 269,939 7% 11%

Operations & Maintenance 381,129 12% 368,376 11% -3% 415,624 11% 13%

Capital Improvements 56,811 2% 2,618 0% -95% 25,000 1% 855%

Debt Services 0 0% 0 0% 0% 167,838 5% 0%

Other Costs 290,917 9% 355,363 11% 22% 381,285 10% 7%

Total Expenditures 3,266,597 100% 3,343,792 100% 2% 3,707,036 100% 11%

Amount per Pupil $11,966 $11,942 0% $13,335 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 Operations & Maintenance - 2600Student & Instructional Support - 2100 & 2200 Other Costs - 2500, 2900 and 3000 and all others not included elsewhereGeneral Administration - 2300 Capital Improvements - 4000School Administration (Building) - 2400 Debt Services - 5100 Transfers - 5200

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, Area Vocational School, and Special Education Coop.

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

Instruction Student & Instructional Support

General Administration

School Administration

(Building)

Operations & Maintenance

Capital Improvements

Debt Services Other Costs

Summary of Total Expenditures By Function (All Funds)

2007-2008

2008-2009

2009-2010

Instruction54%

Student & Instructional Support8%

General Administration4%

School Administration (Building)

7%

Operations & Maintenance11%

Capital Improvements1%

Debt Services5%

Other Costs10%

2009-2010 Summary of Total Expenditures By Function(All Funds)

Instruction

Student & Instructional Support





Debt Services

Other Costs

9/30/2009 1:27 PM Sumexpen.xls Page 1 of 19

USD# 432

Summary of General Expendituresby Function

% % % % %2007-2008 of 2008-2009 of inc/ 2009-2010 of inc/


Instruction 1,268,236 69% 1,290,646 71% 2% 1,240,331 69% -4%

Student & Instructional Support 177,539 10% 156,289 9% -12% 152,077 9% -3%



Operations & Maintenance 842 0% 248 0% -71% 515 0% 108%

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

Other Costs 33,747 2% 0 0% -100% 0 0% 0%

Total Expenditures 1,846,768 100% 1,829,999 100% -1% 1,787,352 100% -2%

Amount per Pupil $6,765 $6,536 -3% $6,429 -2%

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

600,000

800,000

1,000,000

1,200,000

1,400,000

Summary of General Fund Expendituresby Function

2007-2008

2008-2009

2009-2010

0

200,000

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600,000

800,000

1,000,000

1,200,000

1,400,000

Instruction Student & Instructional

Support



(Building)



Other Costs

Summary of General Fund Expendituresby Function

2007-2008

2008-2009

2009-2010

Instruction69%


9%



14%

2009-2010 Summary of General Fund Expendituresby Function

Instruction






Other Costs


USD# 432

Summary of Supplemental General Fund Expendituresby Function

% % % % %2007-2008 of 2008-2009 of inc/ 2009-2010 of inc/


Instruction 4,545 1% 20,081 4% 342% 13,220 3% -34%

Student & Instructional Support 0 0% 617 0% 0% 3,759 1% 509%

General Administration 598 0% 1,418 0% 137% 1,600 0% 13%

School Administration (Building) 208 0% 100 0% -52% 0 0% -100%

Operations & Maintenance 324,779 82% 337,027 73% 4% 336,505 73% 0%


Other Costs 65,478 17% 100,711 22% 54% 104,850 23% 4%

Total Expenditures 395,608 100% 459,954 100% 16% 459,934 100% 0%

Amount per Pupil $1,449 $1,643 13% $1,654 1%

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

200 000

250,000

300,000

350,000

400,000


2007-2008

2008-2009

2009-2010

Instruction3%


1%


73%

Other Costs23%

2009-2010 Summary of Supplemental General Fund Expendituresby Function

InstructionStudent & Instructional SupportGeneral AdministrationSchool Administration (Building)Operations & MaintenanceCapital ImprovementsOther Costs

0

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Support



(Building)



Other Costs


2007-2008

2008-2009

2009-2010


USD# 432Summary of General and Supplemental General Fund

Expenditures by Function

% % % % %2007-2008 of 2008-2009 of inc/ 2009-2010 of inc/


Instruction 1,272,781 57% 1,310,727 57% 3% 1,253,551 56% -4%

Student & Instructional Support 177,539 8% 156,906 7% -12% 155,836 7% -1%



Operations & Maintenance 325,621 15% 337,275 15% 4% 337,020 15% 0%


Other Costs 99,225 4% 100,711 4% 1% 104,850 5% 4%

Total Expenditures 2,242,376 100% 2,289,953 100% 2% 2,247,286 100% -2%

Amount per Pupil $8,214 $8,178 0% $8,084 -1%

The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds togetherthe 'General Fund' and 'Supplemental General Fund' line items.

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

Summary of General and Supplemental General FundExpenditures by Function

2007-2008

2008-2009

2009-2010

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000


Support



(Building)



Other Costs

Summary of General and Supplemental General FundExpenditures by Function

2007-2008

2008-2009

2009-2010

Instruction56%


7%



11%

Operations & Maintenance15%

Other Costs5%

2009-2010 Summary of General and Supplemental General Fund Expenditures by Function

Instruction






Other Costs


USD# 432

Summary of Special Education Fundby Function

% % % % %2007-2008 of 2008-2009 of inc/ 2009-2010 of inc/


Instruction 382,498 96% 400,803 98% 5% 376,270 98% -6%

Student & Instructional Support 0 0% 0 0% 0% 0 0% 0%

General Administration 0 0% 0 0% 0% 0 0% 0%

School Administration (Building) 0 0% 0 0% 0% 0 0% 0%

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


Other Costs 13,946 4% 6,483 2% -54% 8,854 2% 37%

Total Expenditures 396,444 100% 407,286 100% 3% 385,124 100% -5%

Amount per Pupil $1,452 $1,455 0% $1,385 -5%

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.)

150,000

200,000

250,000

300,000

350,000

400,000

450,000

Summary of Special Education Fund Expendituresby Function

2007-2008

2008-2009

2009-2010

0

50,000

100,000

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250,000

300,000

350,000

400,000

450,000


Support



(Building)



Other Costs

Summary of Special Education Fund Expendituresby Function

2007-2008

2008-2009

2009-2010

Instruction98%

Other Costs2%

2009-2010 Summary of Special Education Fundby Function

Instruction






Other Costs


USD# 432Instruction Expenditures (1000)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/

Actual Actual dec Budget dec

General 1,268,236 1,290,646 2% 1,240,331 -4%Federal Funds 37,200 35,817 -4% 42,485 19%Supplemental General 4,545 20,081 342% 13,220 -34%At Risk (4yr Old) 0 0 0% 0 0%At Risk (K-12) 31,493 53,240 69% 68,702 29%Bilingual Education 0 0 0% 0 0%Virtual Education 0 0 0%Capital Outlay 21,756 35,157 62% 75,000 113%Driver Education 4,750 4,164 -12% 4,630 11%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 382,498 400,803 5% 376,270 -6%Cost of Living 0 0 0% 0 0%Vocational Education 83,679 71,438 -15% 73,000 2%Gifts/Grants 20 230 1050% 0 -100%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 69,414 72,888 5% 84,550 16%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & 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 1,903,591 1,984,464 4% 1,978,188 0%Enrollment (FTE)* 273.0 280.0 3% 278.0 -1%Amount per Pupil 6,973 7,087 2% 7,116 0%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%A V i l S h l 0 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 1,903,591 1,984,464 4% 1,978,188 0%

NOTE: Gifts/Grants includes private grants and grants from nonfederal sources.

Amount per pupil excludes the following funds: Area Vocational School, 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 enrollmentand kindergarten students attending full time.

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

2007-2008 2008-2009 2009-2010

Instruction Expenditures

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

2007-2008 2008-2009 2009-2010

Instruction Expenditures

General

Supplemental General

Special Education


USD# 432

Student and Instructional Support Expenditures (2100 & 2200)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 177,539 156,289 -12% 152,077 -3%Federal Funds 20,943 19,762 -6% 20,341 3%Supplemental General 0 617 0% 3,759 509%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%Virtual Education 0 0 0%Capital Outlay 34,331 37,122 8% 120,000 223%Driver Training 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 2,109 1,745 -17% 2,000 15%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%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 8,815 9,256 5% 10,737 16%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & 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 243,737 224,791 -8% 308,914 37%Enrollment (FTE)* 273.0 280.0 3% 278.0 -1%Amount per Pupil 893 803 -10% 1,111 38%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 243,737 224,791 -8% 308,914 37%Amount per Pupil $943 $873 -7% $1,197 37%




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2007-2008 2008-2009 2009-2010

Student and Instructional Support Expenditures


USD# 432

General Administration Expenditures (2300)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 149,752 152,710 2% 144,253 -6%Federal Funds 0 0 0% 0 0%Supplemental General 598 1,418 137% 1,600 13%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%Virtual Education 0 0 0%Capital Outlay 750 1,763 135% 5,000 184%Driver Training 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 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 0 0% 0 0%Special Liability Expense 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 7,713 8,099 5% 9,395 16%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & 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 158,813 163,990 3% 160,248 -2%Enrollment (FTE)* 273.0 280.0 3% 278.0 -1%Amount per Pupil 582 586 1% 576 -2%

Adult Education 0 0 0% 0 0%Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 158,813 163,990 3% 160,248 -2%




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2007-2008 2008-2009 2009-2010

General Administration Expenditures


USD# 432

School Administration Expenditures (2400)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 216,652 230,106 6% 250,176 9%Federal Funds 0 0 0% 0 0%Supplemental General 208 100 -52% 0 -100%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%Virtual Education 0 0 0%Capital Outlay 2,619 1,257 -52% 5,000 298%Driver Training 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 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%Gifts/Grants 0 0 0% 0 0%Special Liability Expense 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 12,120 12,727 5% 14,763 16%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & 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 231,599 244,190 5% 269,939 11%Enrollment (FTE)* 273.0 280.0 3% 278.0 -1%Amount per Pupil 848 872 3% 971 11%

Adult Education 0 0 0% 0 0%Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 231,599 244,190 5% 269,939 11%




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2007-2008 2008-2009 2009-2010

School Administration Expenditures


USD# 432

Operations and Maintenance Expenditures (2600)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 842 248 -71% 515 108%Federal Funds 0 0 0% 0 0%Supplemental General 324,779 337,027 4% 336,505 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%Virtual Education 0 0 0%Capital Outlay 44,762 19,117 -57% 50,000 162%Driver Training 830 1,571 89% 1,525 -3%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 0 0 0% 15,000 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 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%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 9,916 10,413 5% 12,079 16%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & 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 381,129 368,376 -3% 415,624 13%Enrollment (FTE)* 273.0 280.0 3% 278.0 -1%Amount per Pupil 1,396 1,316 -6% 1,495 14%

Adult Education 0 0 0% 0 0%Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 381,129 368,376 -3% 415,624 13%




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2007-2008 2008-2009 2009-2010

Operations and Maintenance Expenditures


USD# 432

Other Costs(2500 & 2900: Other Supplemental Services)

(2700: Transportation)(3000: Non-Instruction Services)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 33,747 0 -100% 0 0%Federal Funds 0 0 0% 0 0%Supplemental General 65,478 100,711 54% 104,850 4%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%Virtual Education 0 0 0%Capital Outlay 0 59,212 0% 75,000 27%Driver Training 0 0 0% 0 0%Declining Enrollment 0 0 0% 0 0%Extraordinary School Program 0 0 0% 0 0%Food Service 175,542 186,644 6% 189,897 2%Professional Development 0 0 0% 0 0%Parent Education Program 0 0 0% 0 0%Summer School 0 0 0% 0 0%Special Education 13,946 6,483 -54% 8,854 37%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%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 2,204 2,313 5% 2,684 16%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & 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 290,917 355,363 22% 381,285 7%Enrollment (FTE)* 273 0 280 0 3% 278 0 1%Enrollment (FTE)* 273.0 280.0 3% 278.0 -1%Amount per Pupil 1,066 1,269 19% 1,372 8%

Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 290,917 355,363 22% 381,285 7%




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350,000

400,000

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2007-2008 2008-2009 2009-2010

Other Costs


USD# 432

Capital Improvements Expenditures (4000)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 0 0 0% 0 0%Federal Funds 0 0 0% 0 0%Supplemental General 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%Virtual Education 0 0 0%Capital Outlay 56,811 2,618 -95% 25,000 855%Driver Training 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 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%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 0 0 0% 0 0%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & 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 56,811 2,618 -95% 25,000 855%Enrollment (FTE)* 273.0 280.0 3% 278.0 -1%Amount per Pupil 208 9 -96% 90 862%

Adult Education 0 0 0% 0 0%Ad lt S l t l Ed ti 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 56,811 2,618 -95% 25,000 855%




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2007-2008 2008-2009 2009-2010

Capital Improvements (4000)


USD# 432

Debt Services Expenditures (5100)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 0 0 0% 0 0%Federal Funds 0 0 0% 0 0%Supplemental General 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%Virtual Education 0 0 0%Capital Outlay 0 0 0% 0 0%Driver Training 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 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%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 0 0 0% 0 0%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 167,838 0%Bond & 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 0 0 0% 167,838 0%Enrollment (FTE)* 273.0 280.0 3% 278.0 -1%Amount per Pupil 0 0 0% 604 0%

Adult Education 0 0 0% 0 0%Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 0 0 0% 167,838 0%




020,00040,00060,00080,000

100,000120,000140,000160,000180,000

2007-2008 2008-2009 2009-2010

Debt Services (5100)


USD# 432

Transfers (5200)

% %2007-2008 2008-2009 inc/ 2009-2010 inc/


General 342,419 416,201 22% 347,800 -16%Federal Funds 0 0 0% 0 0%Supplemental General 255,243 214,438 -16% 221,317 3%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%Virtual Education 0 0 0%Capital OutlayDriver Training 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 0 0 0% 0 0%Cost of Living 0 0 0% 0 0%Vocational Education 0 0 0% 0 0%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 0 0 0% 0 0%Contingency Reserve 0 0 0%Text Book & Student Material 0 0 0%Bond & Interest #1 0 0 0% 0 0%Bond & 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 597,662 630,639 6% 569,117 -10%Enrollment (FTE)* 273.0 280.0 3% 278.0 -1%Amount per Pupil 2,189 2,252 3% 2,047 -9%

Adult Education 0 0 0% 0 0%Adult Education 0 0 0% 0 0%Adult Supplemental Education 0 0 0% 0 0%Area Vocational School 0 0 0%Tuition Reimbursement 0 0 0% 0 0%Special Education Coop 0 0 0% 0 0%TOTAL 597,662 630,639 6% 569,117 -10%




0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

2007-2008 2008-2009 2009-2010

Transfers (5200)


USD# 432Miscellaneous Information

Unencumbered Cash Balance by Fund

July 1, 2007 July 1, 2008 July 1, 2009General 31 0 0Federal Funds 0 0 0Supplemental General 22,878 20,878 90,324At Risk (4yr Old) 0 0 0At Risk (K-12) 0 0 0Bilingual Education 0 0 0Virtual Education 0 0Capital Outlay 24,442 121,496 269,653Driver Training 0 500 49Declining Enrollment 0 0 0Extraordinary School Program 0 0 0Food Service 1,033 1,159 10,677Professional Development 0 0 0Parent Education Program 0 0 0Summer School 0 0 0Special Education 3,956 6,779 13,160Cost of Living 0 0 0Vocational Education 0 0 0Gifts/Grants 402 3,196 13,407Special Liability 0 0 0School Retirement 0 0 0Extraordinary Growth Facilities 0 0 0Special Reserve 0 0KPERS Spec. Ret. Contribution 0 0 0Contingency Reserve 0 0Text Book & Student Material 0 0Bond & Interest 1 0 0 0Bond & Interest 2 0 0 0No Fund Warrant 0 0 0Special Assessment 0 0 0Temporary Note 0 0 0

SUBTOTAL 52,742 154,008 397,270Enrollment (FTE)* 273.0 280.0 278.0Amount per Pupil 193 550 1,429

Adult Education 0 0 0Adult Supplemental Education 0 0 0du t Supp e e ta ducat o 0 0 0Area Vocational School 0 0Tuition Reimbursement 0 0 0Special Education Coop 0 0 0TOTAL 52,742 154,008 397,270




0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

450,000

July 1, 2007 July 1, 2008 July 1, 2009

Unencumbered Cash Balances by Fund


USD# 432

Reserve FundsUnencumbered Cash Balance

July 1, 2007 July 1, 2008Special Reserve 0 0TOTAL OTHER 0 0Amount per Pupil $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 placedin 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, 2007 July 1, 2008

Unencumbered Cash Balances by Fund (Reserve Funds Only)


USD# 432Other Information

2005-2006 2006-2007 % 2007-2008 % 2008-2009 % 2009-2010 %Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/

dec dec dec dec

Enrollment (FTE)* 262.5 255.7 -3% 258.5 1% 257.5 0% 258.0 0%

Enrollment (FTE)** 261.0 260.0 0% 273.0 5% 280.0 3% 278.0 -1%Number of Students - Free Meals 23 15 -35% 18 20% 25 39% 30 20%Number of Students - Reduced Meals 17 12 -29% 14 17% 23 64% 23 0%

0.0

50.0

100.0

150.0

200.0

250.0

300.0

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Enrollment (FTE)* for Budget Authority

265 0

270.0

275.0

280.0

285.0

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

*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-daykindergarten. For example, preschool students attending half days on September 20th would be counted as .5 FTE. Kindergartenstudents attending full time every day would be counted as 1.0 FTE.

0.0

50.0

100.0

150.0

200.0

250.0

300.0

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Enrollment (FTE)* for Budget Authority

0

5

10

15

20

25

30

35

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

Low Income Students

Free Meals

Reduced Meals

250.0

255.0

260.0

265.0

270.0

275.0

280.0

285.0

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010

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


USD# 432

Miscellaneous InformationMill Rates by Fund

2007-2008 2008-2009 2009-2010Actual Actual Budget

General 20.000 20.000 20.000Supplemental General 20.190 19.076 20.371Adult Education 0.000 0.000 0.000Capital Outlay 8.000 7.984 8.000Declining Enrollment 0.000 0.000 0.000Cost of Living 0.000 0.000 0.000Special Liability 0.000 0.000 0.000School Retirement 0.000 0.000 0.000Extraordinary Growth Facilities 0.000 0.000 0.000Bond & Interest 1 0.000 0.000 16.070Bond & Interest 2 0.000 0.000 0.000No Fund Warrant 0.000 0.000 0.000Special Assessment 0.000 0.000 0.000Temporary Note 0.000 0.000 0.000TOTAL USD 48.190 47.060 64.441Historical Museum 0.000 0.000 0.000Public Library Board 0.000 0.000 0.000Public Library Brd & Emp Benf 0.000 0.000 0.000Recreation Commission 1.000 0.998 1.000Recreation Commission Employee Benefit 0.000 0.000 0.000TOTAL OTHER 1.000 0.998 1.000

10.000

20.000

30.000

40.000

50.000

60.000

70.000

Total USD Mill Rates

General31%

Supplemental General32%

Capital Outlay12%

Bond & Interest 125%

2009-2010 Miscellaneous InformationMill Rates by Fund (Total USD)

General

Supplemental General

Adult Education

Capital Outlay

Special Liability

School Retirement

Declining Enrollment

Cost of Living

Bond & Interest 1

Bond & Interest 2

Extraordinary Growth Facilities

No Fund Warrant

Special Assessment

Temporary Note

0.000

10.000

20.000

30.000

40.000

50.000

60.000

70.000

2007-2008 2008-2009 2009-2010

Total USD Mill Rates


USD# 432Other Information

2007-2008 2008-2009 2009-2010Actual Actual Budget

Assessed Valuation $30,315,858 $36,252,699 $28,693,415

Bonded Indebtedness $0 $0 $62,349

$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

2007-2008 2008-2009 2009-2010

Assessed Valuation

$0

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

2007-2008 2008-2009 2009-2010

Bonded Indebtedness

$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

2007-2008 2008-2009 2009-2010

Assessed Valuation

$0

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

2007-2008 2008-2009 2009-2010

Bonded Indebtedness


Documents

Victoria USD #432ksde.org/Portals/0/School Finance/budget/Budget_at...1 2009-2010 Budget General Information USD #: 432 Introduction USD #432 serves the community in and around Victoria,