Galena USD #499 - Kansas State Department of Educationksde.org/Portals/0/School Finance/budget/Budget_at_a_Glance/14-15... · stakeholders of the Galena School District are committed

Galena USD #499

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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 #: 499

Introduction

Unified School District #499 covers 13.5 square miles and is one of the smallest school districts in Kansas. The school district's valuation as of July 1, 2013 was $13,547,883. The District is committed to ensuring that every student attains a high level of academic achievement. The stakeholders of the Galena School District are committed to providing a comprehensive system of support to ensure that this occurs for all children.

Board Members Michael Gibson 4274 SE 105th Ave., Galena, KS 620-783-5977 President Denise Titus P. O. Box 363, Galena, KS 620-783-5524 Vice-President David Ryan 217 West 19th St., Galena, KS 620-783-5550 Member Lawrence Miller 1822 Short St., Galena, KS 620-783-5025 Member Don Noe 2638 Hickory Hills Rd., Galena, KS 620-783-5781 Member William Van Cleave 2414 Bartlett St., Galena, KS 620-783-5898 Member Troy Wade 2907 Shoal Creek Ridge, Galena, KS 620-783-1355 Member

Key Staff Superintendent: Dr. Brian D. Smith Business Office Staff: Ray Holden, Sharon Anderson, Stacy Barker Curriculum & Instruction Staff: Toby Van Cleave Other Key Contacts: Technology - Jason Grotheer, Federal Programs - Susan New, Assessment Coordinator - Toby Van Cleave, Board Clerk - Sharon Anderson, Business Manager - Ray Holden, Director of Maintenance - Dave Clarkson, School Nurse - Amy Price

The District’s Accomplishments and Challenges Accomplishments: The district implemented several new programs during the 2012-13 school year. An after-school program, The Learning Zone, was established that provides supplemental learning opportunities for students above and beyond the regular school day. This program has been a huge success. The purpose of the program is to supplement areas of the curriculum that have suffered because of the emphasis on math and reading assessment scores by the state and federal governments. The district also offers a summer breakfast and lunch program that provides free lunches for any child between the ages of 1 to 18 during the summer months when school is not in session. The district also passed a bond issue in June of 2013. Construction will be completed on the facilities during the 2014-15 school year. The additions will include four classrooms, an athletic center, and storm shelters.

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Challenges: Our greatest challenge is overcoming the obstacles that are associated with poverty. The socio-economic barriers for a majority of our students make learning more difficult. Many of our students lack access to learning and cultural opportunities that students from wealthier districts take for granted. 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

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23. Miscellaneous Information Mill Rates by Fund 24. 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://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# 499

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 6,298,579 63% 6,520,850 63% 4% 7,238,951 64% 11%

Student Support Services 224,828 2% 226,985 2% 1% 223,702 2% -1%

Instructional Support Services 196,961 2% 164,637 2% -16% 184,571 2% 12%

Administration & Support 960,608 10% 1,059,003 10% 10% 1,090,734 10% 3%

Operations & Maintenance 1,026,401 10% 975,444 9% -5% 1,029,696 9% 6%

Transportation 208,439 2% 217,313 2% 4% 235,321 2% 8%

Food Services 521,054 5% 531,112 5% 2% 620,636 6% 17%

Capital Improvements 217,580 2% 158,138 2% -27% 285,000 3% 80%

Debt Services 266,650 3% 441,493 4% 66% 323,095 3% -27%

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

Total Expenditures* 9,921,100 100% 10,294,975 100% 4% 11,231,706 100% 9%

Amount per Pupil $13,228 $13,819 4% $14,976 8%

Current Expenditures** 9,400,260 100% 9,694,913 100% 3% 10,223,611 100% 5%

Amount per Pupil $12,534 $13,013 4% $13,631 5%

Instruction*** (Total Expenditures) 6,239,804 63% 6,519,919 63% 0% 6,888,951 61% -2%

Instruction*** (Current Expenditures) 6,239,804 66% 6,519,919 67% 1% 6,888,951 67% 0%

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

7,000,000

8,000,000 7,238,951

223,702 184,571 1,090,734 1,029,696

235,321 620,636 285,000 323,095 0

Summary of Total Expenditures by Function (All Funds)

2012-2013

2013-2014

2014-2015

Instruction 64%

Student Support Services

2%

Instructional Support 2%

Administration & Support 10%

Operations & Maintenance 9%

Transportation 2%

Food Services 5%

Capital Improvements 3% Debt

Services 3%

2014-15 Summary of Total Expenditures by Function

Instruction

Student Support Services

Instructional Support

Administration & Support

Operations & Maintenance

Transportation

Food Services

Capital Improvements

Debt Services

Other Costs

9/11/2014 9:25 AM Sumexpen.xlsx Page 1 of 30

USD# 499

Summary of General Fund Expenditures

by Function

% % % % %

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


Instruction 2,423,940 54% 2,560,126 54% 6% 2,645,050 54% 3%

Student Support 206,046 5% 209,412 4% 2% 198,718 4% -5%

Instructional Support 105,970 2% 98,630 2% -7% 102,490 2% 4%

Administration & Support 859,550 19% 876,057 19% 2% 938,620 19% 7%

Operations & Maintenance 745,182 17% 812,652 17% 9% 844,340 17% 4%

Transportation 120,358 3% 151,696 3% 26% 157,200 3% 4%

Capital Improvements 22,165 0% 500 0% -98% 0 0% -100%

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

Total Expenditures 4,483,211 100% 4,709,073 100% 5% 4,886,418 100% 4%

Amount per Pupil $5,978 $6,321 6% $6,515 3%

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

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

Instruction StudentSupport

InstructionalSupport

Administration& Support

Operations &Maintenance

Transportation CapitalImprovements

Other Costs

2,645,050

198,718 102,490

938,620 844,340

157,200

0 0

Summary of General Fund Expenditures

2012-2013

2013-2014

2014-2015

Instruction 54%

Student Support 4%


Administration & Support 19%


Transportation 3%

Capital Improvements 0%

Other Costs 0%

2014-15 Summary of General Fund Expenditures by Function

Instruction

Student Support




Transportation


Other Costs


USD# 499

Summary of Supplemental General Fund Expenditures

by Function

% % % % %

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


Instruction 375,396 55% 297,744 64% -21% 254,996 62% -14%

Student Support 2,232 0% 2,363 1% 6% 2,400 1% 2%

Instructional Support 4,863 1% 490 0% -90% 1,300 0% 165%

Administration & Support 38,877 6% 48,574 10% 25% 36,750 9% -24%

Operations & Maintenance 227,948 34% 115,583 25% -49% 119,000 29% 3%

Transportation 29,909 4% 26 0% -100% 0 0% -100%

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

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

Total Expenditures 679,225 100% 464,780 100% -32% 414,446 100% -11%

Amount per Pupil $906 $624 -31% $553 -11%

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

General Fund' line items.

0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000






Other Costs

254,996

2,400 1,300

36,750

119,000

0 0 0

Summary of Supplemental General Expenditures by Function

2012-2013

2013-2014

2014-2015

Instruction 61%

Student Support 1%


9%


2014-15 Summary of Supplemental General Fund Expenditures by Function

Instruction

Student Support




Transportation


Other Costs


USD# 499

Summary of General and Supplemental General Fund

Expenditures by Function

% % % % %

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


Instruction 2,799,336 54% 2,857,870 55% 2% 2,900,046 55% 1%

Student Support 208,278 4% 211,775 4% 2% 201,118 4% -5%

Instructional Support 110,833 2% 99,120 2% -11% 103,790 2% 5%

Administration & Support 898,427 17% 924,631 18% 3% 975,370 18% 5%

Operations & Maintenance 973,130 19% 928,235 18% -5% 963,340 18% 4%

Transportation 150,267 3% 151,722 3% 1% 157,200 3% 4%

Capital Improvements 22,165 0% 500 0% -98% 0 0% -100%

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


Amount per Pupil $6,883 $6,945 1% $7,068 2%

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

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000






Other Costs

2,7

99

,33

6

20

8,2

78

11

0,8

33

89

8,4

27

97

3,1

30

15

0,2

67

22

,16

5

0

2,8

57

,87

0

21

1,7

75

99

,12

0

92

4,6

31

92

8,2

35

15

1,7

22

50

0

0

2,9

00

,04

6

20

1,1

18

10

3,7

90

97

5,3

70

96

3,3

40

15

7,2

00

0

0

Summary of General and Supplemental General Fund Expenditures by Function

2012-2013

2013-2014

2014-2015

Instruction 55%

Student Support 4%



18%


Transportation 3%

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

Instruction

Student Support




Transportation


Other Costs


USD# 499

Summary of Special Education Fund

by Function

% % % % %

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


Instruction 962,652 95% 980,377 94% 2% 1,284,720 95% 31%

Student Support 0 0% 0 0% 0% 0 0% 0%

Instructional Support 417 0% 0 0% -100% 0 0% 0%

Administraton & Support 0 0% 0 0% 0% 0 0% 0%

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

Transportation 48,319 5% 58,187 6% 20% 72,843 5% 25%

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

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


Amount per Pupil $1,349 $1,394 3% $1,810 30%

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

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000



Administraton& Support



Other Costs

96

2,6

52

0 41

7

0

0 4

8,3

19

0

0

98

0,3

77

0

0

0

0 5

8,1

87

0

0

1,2

84

,72

0

0

0

0

0

72

,84

3

0

0

Summary of Special Education Fund Expenditures by Function

2012-2013

2013-2014

2014-2015

Instruction 95%

Transportation 5%

2014-15 Summary of Special Education Fund by Function

Instruction

Student Support


Administraton & Support


Transportation


Other Costs


USD# 499

Instruction Expenditures (1000)

% %

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

Actual Actual dec Budget dec

General 2,423,940 2,560,126 6% 2,645,050 3%

Federal Funds 466,794 513,111 10% 429,784 -16%

Supplemental General 375,396 297,744 -21% 254,996 -14%

At Risk (4yr Old) 52,960 73,864 39% 87,650 19%

At Risk (K-12) 1,137,336 1,147,398 1% 1,199,500 5%

Bilingual Education 0 0 0% 0 0%

Virtual Education 4,000 0 -100% 10,000 0%

Capital Outlay 58,775 931 -98% 400,000 42865%

Driver Education 15,733 15,632 -1% 18,350 17%

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 962,652 980,377 2% 1,284,720 31%

Cost of Living 0 0 0% 0 0%

Vocational Education 257,080 334,183 30% 266,749 -20%

Gifts/Grants 215,578 203,573 -6% 205,521 1%

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 306,884 370,614 21% 436,631 18%

Contingency Reserve 0 0 0%

Text Book & Student Material 0 50 0%

Activity Fund 21,451 23,247 8% 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 6,298,579 6,520,850 4% 7,238,951 11%

Enrollment (FTE)* 750.0 745.0 -1% 750.0 1%

Amount per Pupil 8,398 8,753 4% 9,652 10%

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 6,298,579 6,520,850 4% 7,238,951 11%

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

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

2012-2013 2013-2014 2014-2015

2,423,940 2,560,126 2,645,050

375,396 297,744 254,996

962,652 980,377 1,284,720

Instruction Expenditures

GeneralSupplemental GeneralSpecial Education

5,800,000

6,000,000

6,200,000

6,400,000

6,600,000

6,800,000

7,000,000

7,200,000

7,400,000

2012-2013 2013-2014 2014-2015

6,298,579

6,520,850

7,238,951



USD# 499

Student Support Expenditures (2100)

% %

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


General 206,046 209,412 2% 198,718 -5%

Federal Funds 0 0 0% 0 0%

Supplemental General 2,232 2,363 6% 2,400 2%

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

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


Virtual Education 0 0 0% 0 0%

Capital Outlay 0 0 0% 0 0%

Driver Training 0 0 0% 0 0%







Special Education 0 0 0% 0 0%


Vocational Education 0 0 0% 0 0%

Gifts/Grants 0 0 0% 0 0%





KPERS Spec. Ret. Contribution 16,550 15,210 -8% 22,584 48%



Activity Fund 0 0 0% 0 0%






SUBTOTAL 224,828 226,985 1% 223,702 -1%

Enrollment (FTE)* 750.0 745.0 -1% 750.0 1%

Amount per Pupil 300 305 2% 298 -2%





TOTAL 224,828 226,985 1% 223,702 -1%

Amount per Pupil $290 $284 -2% $280 -1%






222,000

222,500

223,000

223,500

224,000

224,500

225,000

225,500

226,000

226,500

227,000

2012-2013 2013-2014 2014-2015

224,828

226,985

223,702

Student Support Expenditures


USD# 499

Instructional Support Expenditures (2200)

% %

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


General 105,970 98,630 -7% 102,490 4%

Federal Funds 54,217 28,498 -47% 19,690 -31%

Supplemental General 4,863 490 -90% 1,300 165%

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

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








Professional Development 24,509 28,568 17% 51,077 79%



Special Education 417 0 -100% 0 0%



Gifts/Grants 157 0 -100% 0 0%














SUBTOTAL 196,961 164,637 -16% 184,571 12%

Enrollment (FTE)* 750.0 745.0 -1% 750.0 1%

Amount per Pupil 263 221 -16% 246 11%





TOTAL 196,961 164,637 -16% 184,571 12%

Amount per Pupil $263 $221 -16% $246 11%






145,000

150,000

155,000

160,000

165,000

170,000

175,000

180,000

185,000

190,000

195,000

200,000

2012-2013 2013-2014 2014-2015

196,961

164,637

184,571

Instructional Support Expenditures


USD# 499

General Administration Expenditures (2300)

% %

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


General 188,048 189,699 1% 235,120 24%

Federal Funds 2,000 2,000 0% 2,000 0%

Supplemental General 30,249 37,942 25% 26,750 -29%

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

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














Gifts/Grants 0 64,437 0% 24,969 -61%

Special Liability Expense 0 0 0% 0 0%













SUBTOTAL 231,013 301,495 31% 307,512 2%

Enrollment (FTE)* 750.0 745.0 -1% 750.0 1%

Amount per Pupil 308 405 31% 410 1%





TOTAL 231,013 301,495 31% 307,512 2%






0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

2012-2013 2013-2014 2014-2015

231,013

301,495 307,512

General Administration Expenditures


USD# 499

School Administration Expenditures (2400)

% %

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


General 557,999 566,692 2% 582,100 3%


Supplemental General 8,628 10,632 23% 10,000 -6%

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

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















Special Liability Expense 0 0 0% 0 0%













SUBTOTAL 607,570 628,442 3% 650,574 4%

Enrollment (FTE)* 750.0 745.0 -1% 750.0 1%






TOTAL 607,570 628,442 3% 650,574 4%






580,000

590,000

600,000

610,000

620,000

630,000

640,000

650,000

660,000

2012-2013 2013-2014 2014-2015

607,570

628,442

650,574

School Administration Expenditures


USD# 499

Central Services Expenditures (2500)

% %

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


General 113,503 119,666 5% 121,400 1%


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%























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

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




SUBTOTAL 122,025 129,066 6% 132,648 3%

Enrollment (FTE)* 750.0 745.0 -1% 750.0 1%






TOTAL 122,025 129,066 6% 132,648 3%






116,000

118,000

120,000

122,000

124,000

126,000

128,000

130,000

132,000

134,000

2012-2013 2013-2014 2014-2015

122,025

129,066

132,648

Central Services Expenditures


USD# 499

Operations and Maintenance Expenditures (2600)

% %

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


General 745,182 812,652 9% 844,340 4%


Supplemental General 227,948 115,583 -49% 119,000 3%

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

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




Driver Training 1,523 1,017 -33% 1,800 77%



Food Service 20,299 15,533 -23% 20,800 34%





















SUBTOTAL 1,026,401 975,444 -5% 1,029,696 6%

Enrollment (FTE)* 750.0 745.0 -1% 750.0 1%

Amount per Pupil 1,369 1,309 -4% 1,373 5%





TOTAL 1,026,401 975,444 -5% 1,029,696 6%






940,000

950,000

960,000

970,000

980,000

990,000

1,000,000

1,010,000

1,020,000

1,030,000

2012-2013 2013-2014 2014-2015

1,026,401

975,444

1,029,696

Operations and Maintenance Expenditures


USD# 499

Transportation Expenditures (2700)

% %

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


General 120,358 151,696 26% 157,200 4%

Federal Funds 2,258 3,204 42% 0 -100%

Supplemental General 29,909 26 -100% 0 -100%

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

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











Special Education 48,319 58,187 20% 72,843 25%



Gifts/Grants 0 976 0% 1,110 14%








Activity Fund 0 0 0%






SUBTOTAL 208,439 217,313 4% 235,321 8%

Enrollment (FTE)* 750.0 745.0 -1% 750.0 1%






TOTAL 208,439 217,313 4% 235,321 8%






190,000

195,000

200,000

205,000

210,000

215,000

220,000

225,000

230,000

235,000

240,000

2012-2013 2013-2014 2014-2015

208,439

217,313

235,321

Transportation Expenditures


USD# 499

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%



















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









SUBTOTAL 0 0 0% 0 0%

Enrollment (FTE)* 750.0 745.0 -1% 750.0 1%






TOTAL 0 0 0% 0 0%






0

0

0

0

0

1

1

1

1

1

1

2012-2013 2013-2014 2014-2015

0 0 0

Other Support Services Expenditures


USD# 499

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%







Food Service 508,014 523,201 3% 611,300 17%





















SUBTOTAL 521,054 531,112 2% 620,636 17%

Enrollment (FTE)* 750.0 745.0 -1% 750.0 1%






TOTAL 521,054 531,112 2% 620,636 17%






460,000

480,000

500,000

520,000

540,000

560,000

580,000

600,000

620,000

640,000

2012-2013 2013-2014 2014-2015

521,054 531,112

620,636

Food Service Expenditures


USD# 499

Community Services Operations (3300)

% % chart and graph checked

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%




























SUBTOTAL 0 0 0% 0 0%

Enrollment (FTE)* 750.0 745.0 -1% 750.0 1%






TOTAL 0 0 0% 0 0%






0

0

0

0

0

1

1

1

1

1

1

2012-2013 2013-2014 2014-2015

0 0 0

Community Services Operations (3300)


USD# 499

Capital Improvements Expenditures (4000)

% %

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


General 22,165 500 -98% 0 -100%



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

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



Capital Outlay 195,415 157,638 -19% 285,000 81%

























SUBTOTAL 217,580 158,138 -27% 285,000 80%

Enrollment (FTE)* 750.0 745.0 -1% 750.0 1%

Amount per Pupil 290 212 -27% 380 79%





TOTAL 217,580 158,138 -27% 285,000 80%






0

50,000

100,000

150,000

200,000

250,000

300,000

2012-2013 2013-2014 2014-2015

217,580

158,138

285,000

Capital Improvements (4000)


USD# 499

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 #2 266,650 441,493 66% 323,095 -27%




SUBTOTAL 266,650 441,493 66% 323,095 -27%

Enrollment (FTE)* 750.0 745.0 -1% 750.0 1%

Amount per Pupil 356 593 67% 431 -27%





TOTAL 266,650 441,493 66% 323,095 -27%






0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

450,000

2012-2013 2013-2014 2014-2015

266,650

441,493

323,095

Deb Services (5100)


USD# 499

Transfers (5200)

% %

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


General 1,388,474 1,334,229 -4% 1,364,993 2%


Supplemental General 989,075 914,520 -8% 1,728,548 89%

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 2,377,549 2,248,749 -5% 3,093,541 38%

Enrollment (FTE)* 750.0 745.0 -1% 750.0 1%

Amount per Pupil 3,170 3,018 -5% 4,125 37%





TOTAL 2,377,549 2,248,749 -5% 3,093,541 38%






0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

2012-2013 2013-2014 2014-2015

2,377,549 2,248,749

3,093,541

Transfers (5200)


USD# 499

Miscellaneous Information

Unencumbered Cash Balance by Fund

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

General 0 0 0

Federal Funds 0 -18,260 0

Supplemental General 69,224 26,595 33,274

At Risk (4yr Old) 0 0 0

At Risk (K-12) 300,000 230,000 160,000

Bilingual Education 0 0 0

Virtual Education 0 0 0

Capital Outlay 1,181,831 1,016,183 1,005,284

Driver Training 39,227 25,041 25,041

Declining Enrollment 0 0 0

Extraordinary School Program 0 0 0

Food Service 113,700 113,700 113,700

Professional Development 57,108 34,498 26,595

Parent Education Program 0 0 0

Summer School 0 0 0

Special Education 542,825 485,574 252,645

Cost of Living 0 0 0

Vocational Education 0 0 0

Gifts/Grants 181,625 187,714 201,640

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 319,597 319,597 285,066

Text Book & Student Material 131,226 137,811 150,349

Activity Fund 23,397 26,024 30,011

Bond and Interest #1 0 0 0

Bond and Interest #2 254,937 178,680 279,891

No Fund Warrant 0 0 0

Special Assessment 0 0 0

Temporary Note 0 0 0

SUBTOTAL 3,214,697 2,763,157 2,563,496

Enrollment (FTE)* 750.0 745.0 750.0

Amount per Pupil 4,286 3,709 3,418

Adult Education 0 0 0

Adult Supplemental Education 0 0 0

Tuition Reimbursement 0 0 0

Special Education Coop 0 0 0

TOTAL 3,214,697 2,763,157 2,563,496






0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

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

3,214,697

2,763,157 2,563,496

Unencumbered Cash Balances by Fund


USD# 499

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# 499

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)* 785.8 780.2 -1% 774.9 -1% 800.2 3% 800.0 0%

Enrollment (FTE)** 740.0 750.0 1% 750.0 0% 745.0 -1% 750.0 1%

Number of Students -

Free Meals 476 468 -2% 487 4% 529 9% 510 -4%

Number of Students -

Reduced Meals 128 143 12% 116 -19% 99 -15% 100 1%

*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

734.0

736.0

738.0

740.0

742.0

744.0

746.0

748.0

750.0

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

740.0

750.0 750.0

745.0

750.0

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

0

100

200

300

400

500

600

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

476 468 487 529 510

128 143 116 99 100

Low Income Students

Free Meals

Reduced Meals

760.0

765.0

770.0

775.0

780.0

785.0

790.0

795.0

800.0

805.0

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

785.8

780.2

774.9

800.2 800.0

FTE Enrollment for Budget Authority


USD# 499

Miscellaneous Information

Mill Rates by Fund

2012-2013 2013-2014 2014-2015

Actual Actual Budget

General 20.000 20.000 20.000

Supplemental General 33.142 27.279 17.011

Adult Education 0.000 0.000 0.000

Capital Outlay 0.000 0.000 0.000

Declining Enrollment 0.000 0.000 0.000

Cost of Living 0.000 0.000 0.000

Special Liability 0.000 0.000 0.000

School Retirement 0.000 0.000 0.000

Extraordinary Growth Facilities 0.000 0.000 0.000

Bond and Interest #1 0.000 0.000 0.000

Bond and Interest #2 0.000 6.963 14.024

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 53.142 54.242 51.035

Historical Museum 0.996 0.823 1.000

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 0.996 0.823 1.000

0.000

10.000

20.000

30.000

40.000

50.000

60.000

70.000

80.000

2012-2013 2013-2014 2014-2015

53.142 54.242 51.035

Total USD Mill Rates

General 39%

Supplemental General 33%

Bond and Interest #2

28%

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



Extraordinary Growth Facilities

No Fund Warrant

Special Assessment

Temporary Note


USD# 499

Other Information

2012-2013 2013-2014 2014-2015

Actual Actual Budget

Assessed Valuation $14,744,027 $16,457,768 $16,855,001

Bonded Indebtedness $680,000 $430,000 $7,760,000

$13,500,000

$14,000,000

$14,500,000

$15,000,000

$15,500,000

$16,000,000

$16,500,000

$17,000,000

2012-2013 2013-2014 2014-2015

$14,744,027

$16,457,768

$16,855,001

Assessed Valuation

$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

2012-2013 2013-2014 2014-2015

$680,000 $430,000

$7,760,000

Bonded Indebtedness


USD 499

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 6,251,411 0 6,251,411 0 0 0 XXXXXXXX

Supplemental General 2,142,994 33,274 1,771,185 338,535 XXXXXXXX

Adult Education 0 0 0 0 0 0 0 0

At Risk (4yr Old) 87,650 0 0 0 87,650 0 0

Adult Supplemental Education 0 0 0 0 0 0

At Risk (K-12) 1,199,500 160,000 0 0 1,214,500 0 175,000

Bilingual Education 0 0 0 0 0 0 0

Virtual Education 10,000 0 0 10,000 0 0

Capital Outlay 685,000 1,005,284 0 0 0 0 0 320,284

Driver Training 20,150 25,041 3,400 0 0 20,150 0 28,441

Declining Enrollment 0 0 0 0 XXXXXXXX

Extraordinary School Program 0 0 0 0 0 0 0

Food Service 632,100 113,700 4,352 370,246 0 96,200 161,302 113,700

Professional Development 51,077 26,595 0 0 52,000 0 27,518

Parent Education Program 0 0 0 0 0 0 0 0

Summer School 0 0 0 0 0 0 0

Special Education 1,357,563 252,645 0 0 0 1,346,292 30,000 271,374

Vocational Education 266,749 0 0 0 0 266,749 0 0

Special Liability Expense Fund 0 0 0 0 0

Special Reserve Fund 0 XXXXXXXX

Gifts and Grants 231,600 201,640 231,600 201,640

Textbook & Student Materials Revolving 150,349 XXXXXXXX

School Retirement 0 0 0 0 0

Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX

KPERS Special Retirement Contribution 614,884 0 614,884 XXXXXXXXX

Contingency Reserve 285,066 XXXXXXXXX

Activity Funds 30,011 XXXXXXXXX

Tuition Reimbursement 0 0 0 0 0

Bond and Interest #1 0 0 0 0 0 0 0

Bond and Interest #2 323,095 279,891 229,397 0 0 194,028 380,221

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 451,474 0 xxxxxxxxxxx 451,474 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0

Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX

SUBTOTAL 14,325,247 2,563,496 8,874,629 821,720 0 3,093,541 955,465 1,518,178

Less Transfers 3,093,541

TOTAL Budget Expenditures $11,231,706

2012-2013 2013-2014 2014-2015

State Revenues 7,339,532 7,543,965 8,874,629

Federal Revenues 861,625 941,831 821,720

Local Revenues 3,645,952 3,858,267 4,049,006

Total Revenues 11,847,109 12,344,063 13,745,355

Revenues Per Pupil 15,796 16,569 18,327

Sources of Revenue and Proposed Budget for 2014-15

Sources of Revenue - - State, Federal, Local

USD 499 - Galena - Summary

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

Summary of Total Expenditures by Function (All Funds)

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

General and Supplemental General Fund Expenditures by Function

5,800,000

6,000,000

6,200,000

6,400,000

6,600,000

6,800,000

7,000,000

7,200,000

7,400,000

2012-2013 2013-2014 2014-2015


760.0

770.0

780.0

790.0

800.0

810.0

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

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

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

Amount Per Pupil By Function (All Funds)

Intentionally left blank




Galena USD #499 - Kansas State Department of Educationksde.org/Portals/0/School Finance/budget/Budget_at_a_Glance/14-15... · stakeholders of the Galena School District are committed

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