profile information finance/budget/budget_at_a...2015-16 cheylin usd 103 school finance kansas state...

PROFILE INFORMATION 2015-16

CHEYLIN USD 103

School Finance Kansas State Department of Education Landon State Office Building 900 SW Jackson Street, Suite 356 Topeka, Kansas 66612-1212 www.ksde.org

i

• Budget General Information (characteristics of district)

• Supplemental Information for Tables in Summary of Expenditures

• KSDE Website Information Available

• Summary of Expenditures (Sumexpen.xlsx)

1

2015-16 Budget General Information USD #: 103 .

Introduction

Cheylin USD 103 is a small rural school district located in northwest Kansas. It is comprised of the communities of Bird City, McDonald and the surrounding areas. District boundary lines include both Cheyenne and Rawlins Counties.

Board Members Nick Ketzner, Board President 785-734-7065 Jane Brubaker 785-734-7115 Kelly Leach, Vice-President 785-821-4967 Clayton Janicke 785-332-6093 Anita Pochop 785-538-2410 Kasey Sabatka 785-538-2519 Brian Miller 785-734-7053

Key Staff Superintendent: Shelly P. Angelos Associate or Assistant Superintendents: N/A Business Office Staff: Jane E. Young, BOE Clerk; Loretta Rucker, HS Secretary/Registrar Curriculum & Instruction Staff: Shelly P. Angelos Other Key Contacts: Randy Miller, Transportation Supervisor

The District’s Accomplishments and Challenges Accomplishments: The district is pleased to report a 0% dropout rate, 100% graduation rate and a 90% attendance rate. Cheylin students are the current scholarship testing champions for the WKLL. Cheylin has a 1:1 chromebook initiative for students in grades 1 through 12 and offer three vocational programs with approved pathways in business, agriculture and industrial arts. Over 90% of the student population in grades 4 through 12 participate in the band program. Cheylin adopted a K-8 schoolwide writing curriculum beginning in the fall of 2015. Challenges: Cheylin faces the challenge of a declining enrollment. This has been trending for several years. A low student population causes concerns for participation in extra- curricular activities, particularly in sports. Rising health care costs creates a challenge for the district to continue to offer the excellent benefits employees have come to expect and count on.

2

Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Instruction Expenditures (1000) 7. Student Support Expenditures (2100)

8. Instructional Support Expenditures (2200) 9. General Administration Expenditures (2300) 10. School Administration Expenditures (2400)

11. Central Services Expenditures (2500) 12. Operations and Maintenance Expenditures (2600)

13. Transportation Expenditures (2700) 14. Other Support Services Expenditures (2900)

15. Food Service Expenditures (3100)

16. Community Services Operations (3300) 17. Capital Improvements (4000) 18. Debt Services (5100)

19. Miscellaneous Information – Transfers (5200) 20. Miscellaneous Information Unencumbered Cash Balance by Fund 21. Reserve Funds Unencumbered Cash Balance 22. Other Information – Enrollment Information 23. Miscellaneous Information Mill Rates by Fund 24. Other Information – Assessed Valuation and Bonded Indebtedness

3

Note: The FTE (full time equivalency) used in this report to calculate the “Amount Per Pupil” is defined as follows: 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. 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/FiscalandAdministrativeServices/SchoolFinance/ReportsandPublications.aspx

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

Kansas Building Report Card website below: 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# 103

Summary of Total Expenditures By Function (All Funds)

% % % % %

2013-2014 of 2014-2015 of inc/ 2015-2016 of inc/

Actual Tot Actual Tot dec Budget Tot dec

Instruction 1,400,053 59% 1,374,774 55% -2% 1,491,718 54% 9%

Student Support Services 58,750 2% 25,596 1% -56% 11,604 0% -55%

Instructional Support Services 41,234 2% 30,083 1% -27% 22,489 1% -25%

Administration & Support 352,327 15% 365,618 15% 4% 392,997 14% 7%

Operations & Maintenance 241,267 10% 266,346 11% 10% 277,019 10% 4%

Transportation 91,785 4% 214,268 9% 133% 129,468 5% -40%

Food Services 102,902 4% 102,512 4% 0% 111,442 4% 9%

Capital Improvements 84,793 4% 100,440 4% 18% 296,784 11% 195%

Debt Services 0 0% 0 0% 0% 0 0% 0%

Other Costs 3,820 0% 12,163 0% 218% 17,974 1% 48%

Total Expenditures* 2,376,931 100% 2,491,800 100% 5% 2,751,495 100% 10%

Amount per Pupil $18,716 $18,188 -3% $19,654 8%

Current Expenditures** 2,249,199 100% 2,210,553 100% -2% 2,359,711 100% 7%

Amount per Pupil $17,710 $16,135 -9% $16,855 4%

Instruction*** (Total Expenditures) 1,365,655 57% 1,336,399 54% -3% 1,441,718 52% -2%

Instruction*** (Current Expenditures) 1,365,655 61% 1,336,399 60% -1% 1,441,718 61% 1%

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

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,0001,491,718

11,604 22,489

392,997 277,019

129,468 111,442 296,784

0 17,974

Summary of Total Expenditures by Function (All Funds)

2013-2014

2014-2015

2015-2016

Instruction 54%

Instructional Support 1%

Administration & Support 14%

Operations & Maintenance 10%

Transportation 5%

Food Services 4%

Capital Improvements 11%

Other Costs 1%

2015-16 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

10/5/2015 10:03 AM Sumexpen.xlsx Page 1 of 30

USD# 103

Summary of General Fund Expenditures

by Function

% % % % %

2013-2014 of 2014-2015 of inc/ 2015-2016 of inc/


Instruction 469,842 50% 377,249 46% -20% 432,686 48% 15%

Student Support 48,003 5% 20,044 2% -58% 6,560 1% -67%

Instructional Support 25,997 3% 15,562 2% -40% 14,485 2% -7%



Transportation 89,010 9% 90,888 11% 2% 100,185 11% 10%

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

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

Total Expenditures 947,490 100% 822,625 100% -13% 894,908 100% 9%

Amount per Pupil $7,461 $6,005 -20% $6,392 6%

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

0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

450,000

500,000

Instruction StudentSupport

InstructionalSupport

Administration& Support

Operations &Maintenance

Transportation CapitalImprovements

Other Costs

432,686

6,560 14,485

224,902

116,090 100,185

0 0

Summary of General Fund Expenditures

2013-2014

2014-2015

2015-2016

Instruction 48%

Student Support 1% Instructional Support

2%


25%


Transportation 11%

2015-16 Summary of General Fund Expenditures by Function

Instruction

Student Support




Transportation


Other Costs


USD# 103

Summary of Supplemental General Fund Expenditures

by Function

% % % % %

2013-2014 of 2014-2015 of inc/ 2015-2016 of inc/


Instruction 230,521 51% 221,599 49% -4% 264,000 51% 19%

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

Instructional Support 0 0% 0 0% 0% 0 0% 0%



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


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

Total Expenditures 450,394 100% 451,401 100% 0% 520,040 100% 15%

Amount per Pupil $3,546 $3,295 -7% $3,715 13%

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






Other Costs

264,000

0 0

140,200

115,840

0 0 0

Summary of Supplemental General Expenditures by Function

2013-2014

2014-2015

2015-2016

Instruction 51% Administration &

Support 27%


2015-16 Summary of Supplemental General Fund Expenditures by Function

Instruction

Student Support




Transportation


Other Costs


USD# 103

Summary of General and Supplemental General Fund

Expenditures by Function

% % % % %

2013-2014 of 2014-2015 of inc/ 2015-2016 of inc/


Instruction 700,363 50% 598,848 47% -14% 696,686 49% 16%

Student Support 48,003 3% 20,044 2% -58% 6,560 0% -67%

Instructional Support 25,997 2% 15,562 1% -40% 14,485 1% -7%



Transportation 89,010 6% 90,888 7% 2% 100,185 7% 10%


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

Total Expenditures 1,397,884 100% 1,274,026 100% -9% 1,414,948 100% 11%

Amount per Pupil $11,007 $9,299 -16% $10,107 9%

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

and adds together the 'General Fund' and 'Supplemental General Fund' line items.

0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000






Other Costs

70

0,3

63

48

,00

3

25

,99

7

33

4,1

62

20

0,3

49

89

,01

0

0

0

59

8,8

48

20

,04

4

15

,56

2

34

3,3

51

20

5,3

33

90

,88

8

0

0

69

6,6

86

6,5

60

14

,48

5

36

5,1

02

23

1,9

30

10

0,1

85

0

0

Summary of General and Supplemental General Fund Expenditures by Function

2013-2014

2014-2015

2015-2016

Instruction 49%

Student Support 1%


1%


26%


Transportation 7%

2015-16 Summary of General and Supplemental General Fund Expenditures by Function

Instruction

Student Support




Transportation


Other Costs


USD# 103

Summary of Special Education Fund

by Function

% % % % %

2013-2014 of 2014-2015 of inc/ 2015-2016 of inc/


Instruction 218,864 100% 177,886 100% -19% 211,039 100% 19%

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

Instructional Support 0 0% 0 0% 0% 0 0% 0%

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

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

Transportation 567 0% 672 0% 19% 500 0% -26%


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

Total Expenditures 219,431 100% 178,558 100% -19% 211,539 100% 18%

Amount per Pupil $1,728 $1,303 -25% $1,511 16%

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

50,000

100,000

150,000

200,000

250,000



Administraton& Support



Other Costs

21

8,8

64

0

0

0

0 56

7

0

0

17

7,8

86

0

0

0

0 67

2

0

0

21

1,0

39

0

0

0

0 50

0

0

0

Summary of Special Education Fund Expenditures by Function

2013-2014

2014-2015

2015-2016

Instruction 100%

2015-16 Summary of Special Education Fund by Function

Instruction

Student Support


Administraton & Support


Transportation


Other Costs


USD# 103

Instruction Expenditures (1000)

% %

2013-2014 2014-2015 inc/ 2015-2016 inc/

Actual Actual dec Budget dec

General 469,842 377,249 -20% 432,686 15%

Federal Funds 92,094 88,083 -4% 85,216 -3%

Supplemental General 230,521 221,599 -4% 264,000 19%

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

At Risk (K-12) 106,313 125,438 18% 132,283 5%

Bilingual Education 32,823 57,396 75% 58,000 1%

Virtual Education 0 0 0% 0 0%

Capital Outlay 34,398 38,375 12% 50,000 30%

Driver Education 1,401 1,900 36% 1,116 -41%

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 218,864 177,886 -19% 211,039 19%

Cost of Living 0 0 0% 0 0%

Vocational Education 79,885 181,604 127% 143,000 -21%

Gifts/Grants 47,950 23,472 -51% 27,360 17%

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 76,193 73,464 -4% 87,018 18%

Contingency Reserve 0 0 0%

Text Book & Student Material 4,564 3,418 -25%

Activity Fund 5,205 4,890 -6%

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 1,400,053 1,374,774 -2% 1,491,718 9%

Enrollment (FTE)* 127.0 137.0 8% 140.0 2%

Amount per Pupil 11,024 10,035 -9% 10,655 6%

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 1,400,053 1,374,774 -2% 1,491,718 9%

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.

0

100,000

200,000

300,000

400,000

500,000

2013-2014 2014-2015 2015-2016

469,842

377,249 432,686

230,521 221,599 264,000

218,864 177,886

211,039

Instruction Expenditures

GeneralSupplemental GeneralSpecial Education

1,300,0001,320,0001,340,0001,360,0001,380,0001,400,0001,420,0001,440,0001,460,0001,480,0001,500,000

2013-2014 2014-2015 2015-2016

1,400,053

1,374,774

1,491,718



USD# 103

Student Support Expenditures (2100)

% %

2013-2014 2014-2015 inc/ 2015-2016 inc/


General 48,003 20,044 -58% 6,560 -67%

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) 6,330 1,293 -80% 0 -100%

Bilingual 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%







Text Book & Student Material 0 0 0%

Activity Fund 0 0 0%






SUBTOTAL 58,750 25,596 -56% 11,604 -55%

Enrollment (FTE)* 127.0 137.0 8% 140.0 2%

Amount per Pupil 463 187 -60% 83 -56%





TOTAL 58,750 25,596 -56% 11,604 -55%






0

10,000

20,000

30,000

40,000

50,000

60,000

2013-2014 2014-2015 2015-2016

58,750

25,596

11,604

Student Support Expenditures


USD# 103

Instructional Support Expenditures (2200)

% %

2013-2014 2014-2015 inc/ 2015-2016 inc/


General 25,997 15,562 -40% 14,485 -7%

Federal Funds 6,285 1,081 -83% 1,026 -5%


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

At Risk (K-12) 0 5,532 0% 5,717 3%













Vocational Education 30 0 -100% 0 0%






KPERS Spec. Ret. Contribution 2,209 2,129 -4% 1,261 -41%


Text Book & Student Material 6,713 5,779 -14%







SUBTOTAL 41,234 30,083 -27% 22,489 -25%

Enrollment (FTE)* 127.0 137.0 8% 140.0 2%

Amount per Pupil 325 220 -32% 161 -27%





TOTAL 41,234 30,083 -27% 22,489 -25%






0

5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000

45,000

2013-2014 2014-2015 2015-2016

41,234

30,083

22,489

Instructional Support Expenditures


USD# 103

General Administration Expenditures (2300)

% %

2013-2014 2014-2015 inc/ 2015-2016 inc/


General 104,967 101,930 -3% 107,483 5%

Federal Funds 217 1,511 596% 1,500 -1%

Supplemental General 102,186 113,781 11% 126,000 11%

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

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



Capital Outlay 1,248 4,750 281% 10,000 111%











Gifts/Grants 1,240 0 -100% 0 0%

Special Liability Expense 0 0 0% 0 0%













SUBTOTAL 220,901 232,619 5% 252,550 9%

Enrollment (FTE)* 127.0 137.0 8% 140.0 2%

Amount per Pupil 1,739 1,698 -2% 1,804 6%





TOTAL 220,901 232,619 5% 252,550 9%






205,000

210,000

215,000

220,000

225,000

230,000

235,000

240,000

245,000

250,000

255,000

2013-2014 2014-2015 2015-2016

220,901

232,619

252,550

General Administration Expenditures


USD# 103

School Administration Expenditures (2400)

% %

2013-2014 2014-2015 inc/ 2015-2016 inc/


General 113,182 116,122 3% 117,419 1%

Federal Funds 0 1,100 0% 0 -100%

Supplemental General 13,827 11,518 -17% 14,200 23%

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 131,426 132,999 1% 140,447 6%

Enrollment (FTE)* 127.0 137.0 8% 140.0 2%

Amount per Pupil 1,035 971 -6% 1,003 3%





TOTAL 131,426 132,999 1% 140,447 6%






126,000

128,000

130,000

132,000

134,000

136,000

138,000

140,000

142,000

2013-2014 2014-2015 2015-2016

131,426

132,999

140,447

School Administration Expenditures


USD# 103

Central Services Expenditures (2500)

% %

2013-2014 2014-2015 inc/ 2015-2016 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%




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

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




SUBTOTAL 0 0 0% 0 0%

Enrollment (FTE)* 127.0 137.0 8% 140.0 2%

Amount per Pupil 0 0 0% 0 0%





TOTAL 0 0 0% 0 0%






0

0

0

0

0

1

1

1

1

1

1

2013-2014 2014-2015 2015-2016

0 0 0

Central Services Expenditures


USD# 103

Operations and Maintenance Expenditures (2600)

% %

2013-2014 2014-2015 inc/ 2015-2016 inc/


General 96,489 100,830 4% 116,090 15%

Federal Funds 0 1,500 0% 0 -100%

Supplemental General 103,860 104,503 1% 115,840 11%

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

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



Capital Outlay 7,293 17,103 135% 10,000 -42%











Gifts/Grants 27,000 36,022 33% 25,000 -31%














SUBTOTAL 241,267 266,346 10% 277,019 4%

Enrollment (FTE)* 127.0 137.0 8% 140.0 2%

Amount per Pupil 1,900 1,944 2% 1,979 2%





TOTAL 241,267 266,346 10% 277,019 4%






220,000

230,000

240,000

250,000

260,000

270,000

280,000

2013-2014 2014-2015 2015-2016

241,267

266,346

277,019

Operations and Maintenance Expenditures


USD# 103

Transportation Expenditures (2700)

% %

2013-2014 2014-2015 inc/ 2015-2016 inc/


General 89,010 90,888 2% 100,185 10%



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

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



Capital Outlay 0 120,579 0% 25,000 -79%








Special Education 567 672 19% 500 -26%

















SUBTOTAL 91,785 214,268 133% 129,468 -40%

Enrollment (FTE)* 127.0 137.0 8% 140.0 2%

Amount per Pupil 723 1,564 116% 925 -41%





TOTAL 91,785 214,268 133% 129,468 -40%






0

50,000

100,000

150,000

200,000

250,000

2013-2014 2014-2015 2015-2016

91,785

214,268

129,468

Transportation Expenditures


USD# 103

Other Support Services Expenditures (2900)

% %

2013-2014 2014-2015 inc/ 2015-2016 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%





























Enrollment (FTE)* 127.0 137.0 8% 140.0 2%






TOTAL 0 0 0% 0 0%






0

0

0

0

0

1

1

1

1

1

1

2013-2014 2014-2015 2015-2016

0 0 0

Other Support Services Expenditures


USD# 103

Food Services Expenditures (3100)

% %

2013-2014 2014-2015 inc/ 2015-2016 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 99,589 99,318 0% 108,920 10%





















SUBTOTAL 102,902 102,512 0% 111,442 9%

Enrollment (FTE)* 127.0 137.0 8% 140.0 2%

Amount per Pupil 810 748 -8% 796 6%





TOTAL 102,902 102,512 0% 111,442 9%






98,000

100,000

102,000

104,000

106,000

108,000

110,000

112,000

2013-2014 2014-2015 2015-2016

102,902 102,512

111,442

Food Service Expenditures


USD# 103

Community Services Operations (3300)

% %

2013-2014 2014-2015 inc/ 2015-2016 inc/


General 0 0 0% 0 0%



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

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














Gifts/Grants 3,820 12,163 218% 17,974 48%














SUBTOTAL 3,820 12,163 218% 17,974 48%

Enrollment (FTE)* 127.0 137.0 8% 140.0 2%






TOTAL 3,820 12,163 218% 17,974 48%






0

2,000

4,000

6,000

8,000

10,000

12,000

14,000

16,000

18,000

2013-2014 2014-2015 2015-2016

3,820

12,163

17,974

Community Services Operations (3300)


USD# 103

Capital Improvements Expenditures (4000)

% %

2013-2014 2014-2015 inc/ 2015-2016 inc/


General 0 0 0% 0 0%



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

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



Capital Outlay 84,793 100,440 18% 296,784 195%

























SUBTOTAL 84,793 100,440 18% 296,784 195%

Enrollment (FTE)* 127.0 137.0 8% 140.0 2%

Amount per Pupil 668 733 10% 2,120 189%





TOTAL 84,793 100,440 18% 296,784 195%






0

50,000

100,000

150,000

200,000

250,000

300,000

2013-2014 2014-2015 2015-2016

84,793 100,440

296,784

Capital Improvements (4000)


USD# 103

Debt Services Expenditures (5100)

% %

2013-2014 2014-2015 inc/ 2015-2016 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%





























Enrollment (FTE)* 127.0 137.0 8% 140.0 2%






TOTAL 0 0 0% 0 0%






0

0

0

0

0

1

1

1

1

1

1

2013-2014 2014-2015 2015-2016

0 0 0

Debt Services (5100)


USD# 103

Transfers (5200)

% %

2013-2014 2014-2015 inc/ 2015-2016 inc/


General 392,174 614,556 57% 635,512 3%


Supplemental General 20,447 0 -100% 0 0%

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

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



Capital Outlay








Special Education 0 0 0% XXXXXXXX 0%









Contingency Reserve 0 0 0% 0 0%

Text Book & Student Material 0 0 0% 0 0%

Activity Fund 0 0 0% 0 0%






SUBTOTAL 412,621 614,556 49% 635,512 3%

Enrollment (FTE)* 127.0 137.0 8% 140.0 2%

Amount per Pupil 3,249 4,486 38% 4,539 1%





TOTAL 412,621 614,556 49% 635,512 3%






0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

2013-2014 2014-2015 2015-2016

412,621

614,556 635,512

Transfers (5200)


USD# 103

Miscellaneous Information

Unencumbered Cash Balance by Fund

July 1, 2013 July 1, 2014 July 1, 2015

General 0 566 566

Federal Funds 114 114 114

Supplemental General 119,896 130,584 208,831

At Risk (4yr Old) 0 0 0

At Risk (K-12) 5,045 402 6,000

Bilingual Education 3,233 910 6,000

Virtual Education 0 0 0

Capital Outlay 154,760 149,056 225,816

Driver Training 366 415 3

Declining Enrollment 0 0 0

Extraordinary School Program 0 0 0

Food Service 25,001 13,691 25,000

Professional Development 0 0 0

Parent Education Program 0 0 0

Summer School 0 0 0

Special Education 45,362 18,028 41,139

Cost of Living 0 0 0

Vocational Education 4,286 2,071 3,000

Gifts/Grants 1,052 7,079 334

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 90,000 90,000 90,000

Text Book & Student Material 3,446 1,684 4,305

Activity Fund 696 3,787 6,538

Bond and Interest #1 0 0 0

Bond and Interest #2 0 0 0

No Fund Warrant 0 0 0

Special Assessment 0 0 0

Temporary Note 0 0 0

SUBTOTAL 453,257 418,387 617,646

Enrollment (FTE)* 127.0 137.0 140.0

Amount per Pupil 3,569 3,054 4,412

Adult Education 0 0 0

Adult Supplemental Education 0 0 0

Tuition Reimbursement 0 0 0

Special Education Coop 0 0 0

TOTAL 453,257 418,387 617,646






0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

July 1, 2013 July 1, 2014 July 1, 2015

453,257 418,387

617,646

Unencumbered Cash Balances by Fund


USD# 103

Reserve Funds

Unencumbered Cash Balance

July 1, 2013 July 1, 2014 July 1, 2015

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, 2013 July 1, 2014 July 1, 2015

0 0 0

Unencumbered Cash Balances by Fund (Reserve Funds Only)


USD# 103

2011-2012 2012-2013 % 2013-2014 % 2014-2015 % 2015-2016 %

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

dec dec dec dec

Enrollment (FTE)* 138.5 121.5 -12% 127.0 5% 137.0 8% 140.0 2%

Enrollment (FTE)** 138.5 121.5 -12% 127.0 5% 137.0 8% 140.0 2%

Number of Students -

Free Meals 68 56 -18% 54 -4% 61 13% 62 2%

Number of Students -

Reduced Meals 19 16 -16% 14 -13% 18 29% 20 11%

*FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk).

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


Enrollment Information

110.0

115.0

120.0

125.0

130.0

135.0

140.0

2011-2012 2012-2013 2013-2014 2014-2015 2015-2016

138.5

121.5

127.0

137.0

140.0

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

0

10

20

30

40

50

60

70

2011-2012 2012-2013 2013-2014 2014-2015 2015-2016

68

56 54

61 62

19 16 14

18 20

Low Income Students

Free Meals

Reduced Meals

110.0

115.0

120.0

125.0

130.0

135.0

140.0

2011-2012 2012-2013 2013-2014 2014-2015 2015-2016

138.5

121.5

127.0

137.0

140.0

FTE Enrollment for Budget Authority


USD# 103

Miscellaneous Information

Mill Rates by Fund

2013-2014 2014-2015 2015-2016

Actual Actual Budget

General 20.000 20.000 20.000

Supplemental General 23.286 11.016 13.707

Adult Education 0.000 0.000 0.000

Capital Outlay 5.980 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 0.000 0.000

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 49.266 39.016 41.707

Historical Museum 0.000 0.000 0.000

Public Library Board 0.000 0.000 0.000

Public Library Brd & Emp Benf 0.000 0.000 0.000

Recreation Commission 1.097 1.100 1.100

Rec Comm Employee Bnfts 0.000 0.000 0.000

TOTAL OTHER 1.097 1.100 1.100

0.000

10.000

20.000

30.000

40.000

50.000

60.000

70.000

80.000

2013-2014 2014-2015 2015-2016

49.266

39.016 41.707

Total USD Mill Rates

General 48%

Supplemental General 33%

Capital Outlay 19%

2015-16 Miscellaneous Information Mill Rates by Fund (Total USD)

General

Supplemental General

Adult Education

Capital Outlay

Special Liability

School Retirement

Declining Enrollment

Cost of Living

Bond and Interest #1

Bond and Interest #2

Extraordinary Growth Facilities

No Fund Warrant

Special Assessment

Temporary Note


USD# 103

Other Information

2013-2014 2014-2015 2015-2016

Actual Actual Budget

Assessed Valuation $18,789,375 $44,130,059 $27,428,376

Bonded Indebtedness $0 $0 $0

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

$35,000,000

$40,000,000

$45,000,000

2013-2014 2014-2015 2015-2016

$18,789,375

$44,130,059

$27,428,376

Assessed Valuation

$0

$0

$0

$0

$0

$1

$1

$1

$1

$1

$1

2013-2014 2014-2015 2015-2016

$0 $0 $0

Bonded Indebtedness


USD 103

2015-16 Estimated Sources of Revenue--2015-16 Estimated

Amount July 1, 2015 State Federal Local July 1, 2016

Fund Budgeted Cash Balance Interest Transfers Other Cash Balance

General 1,530,420 566 1,529,854 0 0 0 0 0

Supplemental General 520,040 208,831 0 311,209 XXXXXXXX

Adult Education 0 0 0 0 xxxxxxxxxxxx 0 0 0

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

Adult Supplemental Education 0 0 xxxxxxxxxxxx 0 0 0

At Risk (K-12) 138,000 6,000 0 xxxxxxxxxxxx 132,000 0 0

Bilingual Education 58,000 6,000 0 xxxxxxxxxxxx 52,000 0 0

Virtual Education 0 0 0 0 0 0

Capital Outlay 391,784 225,816 0 120 0 180,839 14,991

Driver Training 1,116 3 513 0 xxxxxxxxxxxx 0 600 0

Declining Enrollment 0 0 0 0 XXXXXXXX

Extraordinary School Program 0 0 0 xxxxxxxxxxxx 0 0 0

Food Service 108,920 25,000 649 44,600 xxxxxxxxxxxx 15,000 23,671 0

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 211,539 41,139 0 0 xxxxxxxxxxxx 170,400 0 0

Vocational Education 143,000 3,000 0 0 xxxxxxxxxxxx 140,000 0 0

Special Liability Expense Fund 0 0 0 0 0 0

Special Reserve Fund 0 XXXXXXXX

Gifts and Grants 70,334 334 70,000 0

Textbook & Student Materials Revolving 4,305 XXXXXXXX

School Retirement 0 0 xxxxxxxxxxxx 0 0

Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX

KPERS Special Retirement Contribution 126,112 0 126,112 XXXXXXXXX

Contingency Reserve 90,000 XXXXXXXXX

Activity Funds 6,538 XXXXXXXXX

Tuition Reimbursement 0 0 0 0 0

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

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 87,742 114 xxxxxxxxxxx 87,628 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0

Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX

SUBTOTAL 3,387,007 617,646 1,531,016 132,228 120 635,512 586,319 14,991

Less Transfers 635,512

TOTAL Budget Expenditures $2,751,495

2013-2014 2014-2015 2015-2016

State Revenues 1,099,614 1,544,869 1,531,016

Federal Revenues 142,201 140,003 132,228

Local Revenues* 1,100,246 1,006,187 586,439

Total Revenues 2,342,061 2,691,059 2,249,683

Revenues Per Pupil 18,441 19,643 16,069

*Excludes "Transfers" to avoid duplication of revenue.

Sources of Revenue and Proposed Budget for 2015-16

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.

USD 103 - Cheylin - Summary

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

Summary of Total Expenditures by Function (All Funds)

0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

General and Supplemental General Fund Expenditures by Function

1,300,000

1,320,000

1,340,000

1,360,000

1,380,000

1,400,000

1,420,000

1,440,000

1,460,000

1,480,000

1,500,000

2013-2014 2014-2015 2015-2016


110.0

115.0

120.0

125.0

130.0

135.0

140.0

2011-2012 2012-2013 2013-2014 2014-2015 2015-2016

FTE Enrollment for Budget Authority

0.0002.0004.0006.0008.000

10.00012.00014.00016.00018.00020.000

Mill Rates by Fund

0.000

10.000

20.000

30.000

40.000

50.000

60.000

70.000

80.000

2013-2014 2014-2015 2015-2016

Total USD Mill Rates

02,0004,0006,0008,000

10,00012,00014,00016,00018,00020,000

Amount Per Pupil By Function (All Funds)

00000111111

0 0 0 0

Average Salary

Intentionally left blank

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