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K-WAdoptedFiscalYear2018Budget
Strivingtobeamodelruralschooldistrict!
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Kenyon-WanamingoSchools
BoardofEducation
JenniferSmith,Chair
MarilynSyverson,ViceChair
DebbPaquin,Clerk
JamieSommer,Treasurer
KarlaBauer,Director
JamesJarvis,Director
RodWoock,Director
SuperintendentofSchools
JeffPesta
BusinessManager
AimeeLake
LeadBookkeeper
DavidCarlson
AdministrativeSupport
LindaThoreson
Intern
AmandaPesta
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TableofContents
I.OrganizationalStatements 5II.CurrentDemographics 6III.K-WStudentEnrollmentTrends 9IV.FinanceReport–FiscalYear2017 12V.Budget–FiscalYear2018 17
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I.OrganizationalStatements
Kenyon-Wanamingo School District #2172 Vision and Mission
Vision To prepare life-long learners and responsible citizens
Mission Kenyon-Wanamingo Schools mission is to create a caring partnership among students, family
and community to maximize each learner’s academic, physical and social development.
AIM: HIGH ACHIEVEMENT FOR ALL LEARNERS
AIM: A WELCOMING ENVIRONMENT FOR ALL
AIM: FISCAL INTEGRITY
AIM: IMPROVED ORGANIZATIONAL EFFECTIVENESS AND STRONG SCHOOL-COMMUNITY
ENGAGEMENT THROUGH INCREASED COMMUNICATION
AIM: EMBRACE TECHNOLOGY TO FURTHER THE LEARNING OF STAFF AND STUDENTS
Approved by School Board February 27, 2012
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II.CurrentDemographics
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8
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III.K-WStudentEnrollmentTrends
ResidentADM
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PercentageofEnrollmentYear 07-08 08-09 09-10 10-11 11-12 12-13 13-14 14-15 15-16SpecialEd 8.9 10.1 10.5 10.5 11.3 10.2 11.5 12.6 12.0Free&Reduced
31.4 27.9 35.5 21.5 43.4 42.2 42.2 40.0 37.0
Top5OpenEnrollment–In(2015-2016)
SchoolDistrict
Triton Faribault Zumbrota-Mazeppa
Northfield CannonFalls
PineIsland
Total 29.34 18.14 10.0 3.11 3.0(tie) 3.0(tie)
Top5OpenEnrollment–Out(2015-2016)
SchoolDistrict
Zumbrota-Mazeppa
Northfield PineIsland CannonFalls
Randolph
Total 38.51 15.53 15.04 10.69 9.55
*AnticipatedenrollmentouttoZ-Mof53studentsin2016-2017,baseduponunofficiallocalcount.
NetLossTrendbyYear
Year 14-15 15-16 16-17NetLoss 35 29 17
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STUDENT ENROLLMENT SUMMARY06/21/2017)
Projected
Sept. 30 Sept. 22 May 16 Aug.15 Aug.30 Sept.21 Oct. 19 Nov. 21 Dec. 15 Jan. 18 Feb. 21 Mar. 15 Apr. 20 May 31 Sept. 5
Grade 14-15 15-16 15-16 16-17 16-17 16-17 16-17 16-17 16-17 16-17 16-17 16-17 16-17 16-17 17-18
K 51 49 51 62 61 62 60 58 58 58 58 58 57 57 431 72 49 49 53 52 49 50 49 49 49 49 49 49 49 572 68 66 66 51 53 54 55 56 56 56 58 59 58 58 493 64 67 69 71 70 70 70 70 70 70 69 69 69 69 584 60 57 57 76 76 74 74 73 73 73 73 74 74 73 695 58 58 58 60 62 60 60 60 60 61 62 62 62 64 746 60 54 57 61 63 63 61 60 59 59 59 59 59 59 627 67 60 63 62 61 59 59 59 57 58 59 59 57 57 598 66 70 70 61 62 62 62 61 60 59 61 62 61 60 579 65 67 67 72 69 69 68 68 68 68 68 69 69 68 6110 73 61 61 66 70 69 68 68 67 68 67 67 67 68 6911 63 73 77 72 65 64 64 64 62 62 62 62 61 61 6712 63 63 62 76 76 75 75 75 75 75 73 73 73 73 61
Total 830 794 807 843 840 830 826 821 814 816 818 822 816 816 786
Aug.30 Sept.21 Oct. 19 Nov. 21 Dec. 15 Jan. 18 Feb. 21 Mar. 21 Apr. 20 May 16 Sept.
2016 2016 2016 2016 2016 2017 2017 2017 2017 2017 2017
PreK 65 65 65 67 66 66 66 66 66 66
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IV.FinanceReport-FiscalYear2017
fdm_cfs_rpt_comp_pdf/PJuly 10 2017 10:47:10 AM
Page 1 of 4Consolidated Financial Statement
Consolidated Financial StatementSources and Uses of Funds - General Fund
Minnesota Department of EducationTwo Year Period Ending June 30, 2016
Statewide #0000-00Actual % of Total Actual % of Total14-15 14-15 15-16 15-16
Sources of Funds:
Local Sources:Property Taxes $1,338,088,853 13.5% $1,441,834,342 13.9%All Other Local $415,152,399 4.2% $428,884,997 4.1%
Total Local Sources $1,753,241,251 17.6% $1,870,719,339 18.0%
State Sources:General Education Aid $6,506,774,212 65.5% $6,705,164,764 64.6%Special Education Aid $1,002,151,580 10.1% $1,038,068,362 10.0%All Other State Aid $288,120,267 2.9% $387,001,980 3.7%
Total State Sources $7,797,046,059 78.5% $8,130,235,107 78.3%
Federal Sources:Federal Sources $385,368,612 3.9% $380,870,626 3.7%
Total Sources of Funds:
$9,935,655,922 100.0% $10,381,825,071 100.0%
Uses of Funds:
Instruction:Salaries $4,311,634,396 43.7% $4,449,808,435 43.2%Benefits and Payroll Taxes $1,439,293,094 14.6% $1,574,577,049 15.3%All Other $627,039,222 6.4% $660,199,272 6.4%
Total Instruction $6,377,966,712 64.7% $6,684,584,756 64.9%
Instructional and Pupil Support Services:Salaries $466,294,624 4.7% $490,391,116 4.8%Benefits and Payroll Taxes $164,004,102 1.7% $182,195,523 1.8%All Other $138,654,135 1.4% $145,557,180 1.4%
Total Instructional and Pupil Support Services $768,952,861 7.8% $818,143,820 7.9%
School Level Administration:Salaries $292,913,596 3.0% $305,549,435 3.0%Benefits and Payroll Taxes $76,465,774 .8% $82,163,992 .8%All Other $10,701,001 .1% $11,600,566 .1%
Total School Level Administration $380,080,371 3.9% $399,313,993 3.9%
Facilities, Operations and Maintenance:Salaries $270,849,216 2.7% $284,763,837 2.8%Benefits and Payroll Taxes $103,479,997 1.0% $110,247,597 1.1%All Other $923,536,658 9.4% $945,676,089 9.2%
Total Facilities, Operations and Maintenance $1,297,865,871 13.2% $1,340,687,523 13.0%
Subtotal School Level Education Services:$8,824,865,815 89.5% $9,242,730,092 89.7%
Student Transportation:Salaries $107,838,509 1.1% $112,292,758 1.1%Benefits and Payroll Taxes $35,699,180 .4% $37,718,330 .4%All Other $424,011,882 4.3% $434,235,949 4.2%
Total Student Transportation $567,549,571 5.8% $584,247,037 5.7%
District Level Administration:Salaries $245,494,563 2.5% $250,256,851 2.4%Benefits and Payroll Taxes $92,576,497 .9% $88,520,002 .9%All Other $130,126,575 1.3% $137,629,272 1.3%
Total District Level Administration $468,197,635 4.7% $476,406,126 4.6%
Federal Sources (3.7%)
Local Sources (18.0%)
State Sources (78.3%)
Sources of General Funds
District Level Administration (4.6%)Student Transportation (5.7%)
Facilities, Operations and Maintenance (13.0%)
Instruct, Supp Serv & Sch Admin (76.7%)
Uses of General Funds byFunction/Activity
District Level Administration (4.6%)Student Transportation (5.7%)
School Level Educational Services (89.7%)
Uses of General Funds - School Levelvs District Level
All Other (22.6%)
Salaries (57.2%)
Benefits and Payroll Taxes (20.3%)
Uses of General Funds - EmployeeCompensation vs All Other
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fdm_cfs_rpt_comp_pdf/PJuly 10 2017 10:47:10 AM
Page 2 of 4Consolidated Financial Statement
Consolidated Financial StatementSources and Uses of Funds - General Fund
Minnesota Department of EducationTwo Year Period Ending June 30, 2016
Statewide #0000-00Actual % of Total Actual % of Total14-15 14-15 15-16 15-16
Total Uses of Funds:
$9,860,613,022 100.0% $10,303,383,255 100.0%
Additional:
Sources Over (Under) Uses $75,042,900 $78,441,816Other Financing Sources(Uses) $18,639,494 $45,700,683Other Adjustments -$3,553,173 $1,789,263Net Transfers In (Out) -$49,047,338 -$41,091,703
Net Changes in Funds $41,081,883 $84,840,059
Total Fund Balance:
Beginning of Year $1,910,771,857 $1,951,853,741
End of Year $1,951,853,741 $2,036,693,799
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fdm_cfs_rpt_comp_pdf/PJuly 10 2017 10:47:10 AM
Page 3 of 4Consolidated Financial Statement
Consolidated Financial StatementSources and Uses of Funds - General Fund
Minnesota Department of EducationTwo Year Period Ending June 30, 2016
Statewide #0000-00
Sources and Uses of Funds
Actual Actual14-15 15-16
General Fund
Total Sources $9,935,655,922 $10,381,825,071Total Uses $9,860,613,022 $10,303,383,255Other Financing Sources (Uses) & Net Transfers -$33,961,016 $6,398,242
Net Change in Funds $41,081,883 $84,840,059
Ending Fund Balance (See Note 1) $1,951,853,741 $2,036,693,799
Other Funds
Food ServiceTotal Sources $442,022,496 $467,605,188Total Uses $449,393,898 $464,821,335Other Financing Sources (Uses) & Net Transfers $3,777,324 $3,401,217
Net Change in Funds -$3,594,078 $6,185,070
Ending Fund Balance (See Note 1) $74,172,096 $80,357,166
Community ServiceTotal Sources $448,953,788 $484,002,696Total Uses $445,501,708 $473,903,074Other Financing Sources (Uses) & Net Transfers $6,696,036 $5,064,517
Net Change in Funds $10,148,116 $15,164,139
Ending Fund Balance (See Note 1) $74,888,551 $90,052,690
Building ConstructionTotal Sources $80,252,299 $93,383,169Total Uses $812,065,128 $1,210,753,613Other Financing Sources (Uses) & Net Transfers $1,303,587,695 $2,008,354,546
Net Change in Funds $571,774,866 $890,984,102
Ending Fund Balance (See Note 1) $1,360,271,763 $2,251,255,865
Debt ServiceTotal Sources $857,152,615 $854,116,151Total Uses $1,203,082,607 $1,235,070,803Other Financing Sources (Uses) & Net Transfers $333,082,883 $568,035,650
Net Change in Funds -$12,847,110 $187,080,998
Ending Fund Balance (See Note 1) $761,428,509 $948,509,507
Total
Total Sources $11,764,037,120 $12,280,932,276Total Uses $12,770,656,363 $13,687,932,080
Notes: 1. Amount Includes Reserved Fund Balances
Key Statistics
Actual Actual14-15 15-16
Number of Students (ADM-Average Daily Membership) 855,458 861,750 855,458 861,750
Per Student Sources of Funds - General Fund $11,614 $12,047 $11,614 $12,047
Per Student Uses of Funds - General Fund $8,354 $8,706Instruction and Support Services $8,354 $8,706School Level Administration $444 $463Facilities, Operations and Maintenance $1,517 $1,556Student Transportation $663 $678District Level Administration $547 $553Total Per Student Use of Funds - General Fund $11,527 $11,956
ADM Served per Licensed Instructional Staff 15.63 15.60 15.63 15.60
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fdm_cfs_rpt_comp_pdf/PJuly 10 2017 10:47:10 AM
Page 4 of 4Consolidated Financial Statement
Consolidated Financial StatementSources and Uses of Funds - General Fund
Minnesota Department of EducationTwo Year Period Ending June 30, 2016
Statewide #0000-00
Sources and Uses of Funds
Actual Actual
14-15 15-16
Other Financing Sources/Uses & Net Transfers $1,613,182,921 $2,591,254,172
Net Change in Funds $606,563,677 $1,184,254,368
Ending Fund Balance (See Note 1) $4,222,614,660 $5,406,869,028
Notes: 1. Amount Includes Reserved Fund Balances
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DebtServiceHistory
RevenueHistory
Report #46 - Revenue History and Forecast through 20172172 KENYON-WANAMINGO #2172
FY FY FY FY FY FY FY FY FY FY FY FY FY FY FY2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Adjusted ADM . Cap of 1.0 950 917 892 894 897 880 857 847 830 833 841 833 830 815 805
General Education Revenues - Excl. Ref. 5,585,908 5,396,037 5,253,643 5,424,128 5,687,107 5,788,009 5,775,679 5,585,149 5,553,753 5,578,583 5,778,275 5,856,078 6,150,117 6,550,898 6,587,631
Referendum + Local Optional Rev 149,277 145,441 458,601 445,367 441,980 444,148 746,487 723,982 714,679 738,213 911,419 915,063 927,523 910,396 898,977
Special Education (total) 624,663 613,616 617,916 647,801 365,118 598,409 549,753 684,146 634,818 560,476 579,556 586,540 601,282 640,179 662,104
Other Rev. (Alt Fac, Def Maint, H&S, Career Tech, Integration, Misc Levies, Telecommunications,
Literacy, Indian Education) 246,700 450,727 359,462 652,379 346,621 651,295 497,614 268,894 404,628 454,141 496,703 452,014 440,610 465,339 538,140
Total Fund 01 Revenues 6,606,548 6,605,821 6,689,622 7,169,675 6,840,826 7,481,861 7,569,533 7,262,171 7,307,878 7,331,413 7,765,953 7,809,695 8,119,532 8,188,180 8,312,969
Rev. Change from prior year -727 83,801 480,053 -328,849 641,035 87,672 -307,362 45,708 23,534 434,541 43,742 309,837 68,648 124,789
% Rev Change from prior year -0.01% 1.27% 7.18% -4.59% 9.37% 1.17% -4.06% 0.63% 0.32% 5.93% 0.56% 3.97% 0.85% 1.52%2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
Total Fund 01 Revenues per Adj. ADM 6,952 7,204 7,498 8,016 7,630 8,501 8,835 8,576 8,806 8,801 9,231 9,372 9,783 10,047 10,327Aid 6,661 6,530 6,490 6,465 6,133 6,371 6,466 6,268 6,146 5,862 5,973 6,034 6,370 6,521 6,579
% Change Levy/Adj.ADM -1.96% -0.61% -0.39% -5.14% 3.88% 1.49% -3.07% -1.94% -4.61% 1.89% 1.02% 5.57% 2.37% 0.89%Levy 333 561 673 912 714 990 1,078 985 1,157 1,230 1,336 1,282 1,204 1,198 1,201
% Change Levy/Adj.ADM 68.32% 19.86% 35.61% -21.71% 38.59% 8.90% -8.62% 17.43% 6.34% 8.62% -4.07% -6.05% -0.49% 0.20%
REVENUE PER ADM RELATIVE TO FY 2003 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017NO INFLATION ADJ 100.0% 103.6% 107.8% 115.2% 109.7% 122.3% 127.1% 123.4% 126.8% 126.7% 132.8% 135.0% 140.8% 144.9% 149.1%
ADJUSTED WITH CPI 100.0% 101.4% 102.4% 105.5% 97.9% 105.2% 107.9% 103.7% 104.4% 101.4% 104.5% 104.6% 108.3% 110.4% 111.2%ADJUSTED WITH IPD 100.0% 99.9% 98.1% 99.4% 90.2% 95.5% 96.9% 93.3% 92.9% 90.6% 93.4% 93.8% 97.1% 98.6% 99.1%
The (CPI) Consumer Price Index is an index based on changes in the prices paid by urban consumers for a representative basket of goods and services.The (IPD) Implicit Price Deflator is an inflationary index factor deemed by some economists to be more appropriate for analyzing inflation in Govt. organizations.
The Changing % of Revenue from 2003 to 2017 for KENYON-WANAMINGO #2172 in Relation to the CPI and IPD
This report uses data posted to the MDE website http://w20.education.state.mn.us/MDEAnalytics/Data.jsp
# 1.2 for Minneapolis 9001 for Mpls and St. Paul Combined 9002 Metro districts that border Mpls and St. Paul 9003 Metro districts that don't border Mpls and St. Paul 9004 Nonmetro districts with Adj ADM < 2000 9005 Nonmetro districts with Adj ADM between 1000 and 2000 9006 Nonmetro districts with Adj ADM < 1,000 9007 All school districts combined 9008 Charter schools 9999 for the State Totals
Estimated General Fund Revenues FY 2003-FY 2017, End of Session 2015 Forecast
SchoolFinances.Com
-20%
-10%
0%
10%
20%
30%
40%
50%
60%2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
NO INFLATION ADJ ADJUSTED WITH CPI ADJUSTED WITH IPD
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V.Budget-FiscalYear2018
Business Office & Board of Directors Finance Timeline
Jan
Review enrollment projections
Resolution directing
administration to make
recommendations for possible
staff or program reductions
Feb
x Approve final revised budget for
current fiscal year
Proposed budget calendar
Sale of Aid & Tax Anticipation
certificates (if necessary)
Mar
Referendum discussion (if necessary)
Board discussion of next year’s capital needs & planning
Apr
Proposed budget for community
service fund
Resolutions adding or
discontinuing and/or reducing
programs & positions (if
necessary)
May
May 1: Last day for staff
purchase orders to be
submitted
Proposed budgets for general,
food service, & debt service
funds
Jun
Adopt next year’s budgets for all
funds
Jul
Call for food service bids (if
necessary) Aug
Award food service bids (if
necessary)
Annual audit
Adopt resolution calling a
referendum election (if
necessary; last day to call end of
August)
Sep
Review opening day enrollment
Certify proposed property tax levy (by
September 30)
Oct
Audit review (if completed) Nov
Fall referendum (if necessary)
Publish current & prior year
budget information by
November 30
Dec
Truth in Taxation hearing
Set Tax Levy payable in the following
calendar year
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June 30, 2018 Net IncreaseGeneral Fund - 01 July 1, 2017 Revenues Expenditures Transfers Proj. Balance or DecreaseUnassigned - 422 1,205,003 8,156,089 8,390,781 - 970,311 (234,692)
12.98% 10.34%Restricted
Staff Development - 403 23,355 54,256 77,611 - (23,355)
Deferred Maintenance - 405 - - - - -
Health & Safety - 406 (158,149) - - (158,149) -
Long Term Facilities Maintenance - (331,340) 316,800 208,117 (222,657) 108,683
Operating Capital - 424 13,800 209,462 208,649 14,613 813
Area Learning Center - 434 - - - - - Learning & Development - 428 5,000 188,751 125,047 68,704 63,704
Gifted & Talented - 438 - 11,398 9,600 1,798 1,798
Basic Skills - 441 156,675 286,675 256,759 186,591 29,916
Career & Technical - 445 - 56,702 56,702 - -
Teacher Dev & Eval - 440 - - - - -
Safe Schools - 449 31,129 33,918 22,000 43,047 11,918
Medical Assistance - 472 9,444 15,000 31,935 (7,491) (16,935)
Subtotal Restricted (250,086) 1,172,962 996,420 - (73,544) 176,542
Total General Fund 954,917 9,329,051 9,387,201 - 896,767 (58,150)
Food Service Fund - 02Nonspendable
Prepaids - - - - -
Inventory 4,696 - - 4,696 -
Subtotal Nonspendable - 460 4,696 - - - 4,696 -
Restricted - 464 7,426 481,942 473,152 - 16,216 8,790
Total Food Servce 12,122 481,942 473,152 - 20,912 8,790
Community Services - 04Nonspendable
Prepaids - - - - - -
Inventory - - - - - -
Subtotal Nonspendable - 460 - - - - - -
Restricted - 464 27,102 3,060 3,060 - 27,102 -
Restricted / ReservedCommunity Ed - 431 1,275 313,623 297,857 - 17,041 15,766
ECFE - 432 18,573 41,039 54,517 - 5,095 (13,478)
Adult Basic Ed - 447 - - - - - -
School Readiness - 444 12,937 103,657 124,442 - (7,848) (20,785)
Restricted/Reserved - Subtotal 32,785 458,319 476,816 - 14,288 (18,497)
Unassigned - 463 - - - - - -
Total Community Education 59,887 461,379 479,876 - 41,390 (18,497)
Debt Service - 07Nonspendable - 460 - - - - - -
Restricted/Reserved
Bond Refundings - 425 3,746,605 - - - 3,746,605 -
QZAB Payments - 451 - - - - - -
Restricted/Reserved - Subtotal 3,746,605 - - - 3,746,605 -
Restricted - 464 22,881 1,359,813 1,351,106 - 31,588 8,707
Total Debt Service Fund 3,769,486 1,359,813 1,351,106 - 3,778,193 8,707
OPEB Irrevocable Trust - 45 - - - - - -
OPEB Debt Service - 47 - - - - - -
Total All Funds: 4,796,412 11,632,185 11,691,335 - 4,737,262 (59,150)
KENYON-WANAMINGO SCHOOLSBudget Overview
Proposed Budget Summary 2017-18
Prepared by Aimee Lake
School Management Services Page 1
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REVENUE ANALYSIS:
(1) Basic Formula and Categorical State Aid increase of 2.00%, changing per pupil aid from $6,067 to $6,188
(2) Budget built with conservative enrollment number of 798 students
(3) Support Our Students grant renewed: $16,000 matching grant for school counselor.
(4) ADSIS matching grant renewed with $87,364 approved. Original budget included 1.5 FTE. However, due to staffing adjustments, will continue with 1.0 FTE, so only approx. $60,973 of grantwill be utilized.
(5) Staff Development aid reduced from 2% to 1% reserve, as voted by the KWEA. Other 1% to be usedfor as yet to be determined all-staff benefit.
(6) Summer Ag Program state grant approved for $5,794.
(7) Title II funding approval unsure; dependent on federal legislation.
EXPENDITURE ANALYSIS:
(1) Bid out audit contract & renegotiated with current vendor, saving $1,850.
(2) Bid out transportation contract & renegotiated with current vendor for a one year contract.Total contract will increase 7% over 2016-17 costs.
(3) Negotiations with all employee groups are ongoing. Anticipated increase in contract costsof 4% or greater for total salaries & benefits for all employee groups.
(4) Due to MDE requirements, remaining negative Deferred Maintenance balance of $180,638required to be rolled into LTFM by the end of 2016-17. This deficit will be reduced & eliminated over 2-3 years.
(5) Total licensed staffing reduced by 2.34 FTE with no layoffs.
KENYON-WANAMINGO SCHOOLSPRELIMINARY GENERAL FUND BUDGET NOTES
For the Fiscal Year Ending June 30, 2018
State, 79.10%
Federal, 1.47%
Local/Taxes, 14.45%
Fees, Misc, 4.98%
2017-18 Revenue
Salaries & Benefits, 64.94%
Purchased Services, 27.92%
Supplies, 3.48% Equipment, 2.82%Dues, Misc, 0.83%
2017-18 Budget Expenditures
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OBJECT CODE
June 30, 2015
June 30, 2016
Revised Budget
Next Year Budget
Expenses YTD
Encumb YTD
Budget Remaining
OBJ SALARIES AND WAGES110 323,488 386,130 403,509 415,142 369,556 - 33,953 140 2,431,484 2,609,423 2,999,443 2,920,326 2,013,374 - 986,069 141 116,766 117,303 122,839 127,752 114,096 - 8,743 143 152,623 155,342 189,485 147,400 132,828 - 56,657 144 - - - - - - - 145 2,257 3,258 2,176 1,645 2,145 - 31 146 4,801 10,547 4,672 6,000 7,987 - (3,315) 156 30,616 49,938 38,451 36,850 38,111 - 340 161 210,604 219,143 239,427 277,399 233,155 - 6,272 162 7,695 7,191 - - - - - 170 405,847 435,597 459,840 478,232 389,572 - 70,268 174 3,598 3,875 7,214 6,755 4,788 - 2,426 185 145,312 184,187 171,916 175,603 171,379 - 537 186 182,852 174,122 189,463 196,794 179,086 - 10,377 191 - - - - - - - 195 (0) 0 (59,204) (61,573) - - (59,204)
TOTAL SALARIES AND WAGES 4,017,944 4,356,054 4,769,231 4,728,325 3,656,076 - 1,113,155
EMPLOYEE BENEFITS210 290,553 315,296 342,109 342,449 262,679 - 79,430 214 66,752 71,452 79,335 78,243 64,736 - 14,599 218 218,357 244,425 256,734 265,141 196,166 - 60,568 220 302,847 451,012 445,719 429,724 382,420 - 63,299 221 - - - - - - - 225 - - - - - - - 230 16,042 16,745 19,171 18,761 30,263 - (11,092) 235 67,191 65,652 60,392 61,778 61,018 - (626) 236 - - - - - - - 240 15,658 15,777 17,849 18,087 14,077 - 3,772 241 743 2,193 1,349 1,480 1,985 - (636) 250 69,610 97,989 96,209 89,392 76,260 - 19,949 251 2,337 8,441 2,883 2,985 2,026 - 857 270 65,886 23,531 36,000 37,440 26,270 - 9,730 280 9,061 983 11,347 11,746 2,593 - 8,754 291 61,536 28,226 28,411 33,287 28,410 - 1 295 Chargeback - - (23,785) (24,736) - - (23,785) 297 1,800 3,827 4,017 4,100 4,220 - (203) 299 - - - - - - -
TOTAL EMPLOYEE BENEFITS 1,188,372 1,345,549 1,377,740 1,369,877 1,153,124 - 224,616
Inst Sal LicencedInst Sal Non-LicensdLicensed Instructional SupportNon-Licensed SupportSubstitute TeachersSubstitues Non-Licenses
DAPE Specialists
Other Pay - Non-Certified
School Social WorkerSpecial Ed Para'sSp Ed 1/1 Para'sSecy Other Salary
Early Retirement/Sev
Other Pay - Teacher
FICA/Medicare
Early Retirement/Sev
TRAHealth Insurance
KENYON-WANAMINGO SCHOOLS EXPENDITURES BY OBJECT CODE
Exec Mgr Prof Salary
DESCRIPTION
May 31, 2017
Emp Sponser Hlth Reimb Arr
LTD Insurance
Medical ReimbursementPhysical Allowance
Workmens CompensatReemployment Ins.
Sheltered AnnutitiesEmployer Paid Meals
Life Insurance
Continuing Retiree Benefits
Principal Cell Phone ReimburseOther Benefits
Health Care Reimbursement
PERA
HSA
21
OBJECT CODE
June 30, 2015
June 30, 2016
Revised Budget
Next Year Budget
Expenses YTD
Encumb YTD
Budget Remaining
KENYON-WANAMINGO SCHOOLS EXPENDITURES BY OBJECT CODE
DESCRIPTION
May 31, 2017
OBJ PURCHASED SERVICES303 119 - - - - - - 305 407,508 357,832 311,253 390,989 268,288 - 42,965 307 3,666 10,674 8,500 8,300 7,723 - 777 308 - 32,499 - - - - - 311 - - - - - - - 314 - - - - - - - 316 2,328 2,387 2,490 2,500 2,478 - 12 319 - - - - - - - 320 25,807 14,406 11,020 12,000 10,213 - 807 329 9,618 6,082 6,000 6,500 5,778 - 222 330 93,071 87,671 64,479 90,681 87,292 - (22,813) 331 150,434 150,735 107,431 120,000 129,211 - (21,780) 332 66,850 41,376 20,000 30,000 40,186 - (20,186) 340 46,140 47,552 63,000 49,000 48,070 - 14,930 350 72,218 139,360 95,011 97,200 93,595 - 1,416 360 3,326 - - - - - - 361 889,964 900,023 944,827 982,351 789,653 - 155,174 363 - - - - - - - 365 - - - - - - - 366 33,500 38,441 49,934 42,500 39,021 - 10,913 367 11,469 12,830 15,870 15,500 12,676 - 3,194 368 688 193 450 150 14 - 436 369 23,186 26,798 35,302 31,800 20,108 - 15,194 370 94,323 179,619 115,528 115,050 10,185 - 105,343 380 - - - 33,450 44,720 - (44,720) 381 - - - - - - - 389 - - - - - - - 390 8,883 14,377 11,031 23,300 21,632 - (10,601) 391 35,751 31,052 28,305 30,300 23,146 - 5,159 392 - - - - 337 - (337) 393 6,829 - - - - - - 394 59,212 52,788 67,860 65,000 44,781 - 23,079 396 392,525 413,083 352,441 357,722 561,977 - (209,536) 397 96,744 103,466 89,827 118,007 - - 89,827 398 - - - - - - -
TOTAL PURCHASED SERVICES 2,534,158 2,663,244 2,400,559 2,622,300 2,261,086 - 139,473
OBJ401 172,961 198,199 176,375 152,026 150,341 - 26,034 402 - - - - - - - 430 33,686 42,764 48,687 41,800 34,987 - 13,700 433 10,437 13,382 12,832 18,390 9,705 - 3,127 440 14,524 11,087 10,100 10,800 8,598 - 1,502 441 - - - - - - - 442 - - - - - - - 450 7,572 7,752 6,183 6,650 7,340 - (1,157) 455 Resale Supplies - - - 2,000 3,726 - (3,726) 460 20,838 27,928 84,931 78,250 68,694 - 16,237 461 5,216 9,483 8,000 10,000 75 - 7,925 470 5,440 7,123 8,753 7,106 5,959 - 2,794 480 - - - - - - - 489 - - - - - - - 490 - - - - - - - 491 - - - - - - - 495 - - - - - - -
TOTAL SUPPLIES 270,673 317,717 355,861 327,022 289,423 - 66,438
Gas-Oil Not For BldgResale Supplies
Sp Ed Benefits from Other DistInterdpartmental Chargeback
Transportation Contr
Fuels
FoodCommodities
Standardized TestsLibrary Books
Fuel Adjustment
Textbooks
Non Instru Supplies
Pymnts.-Ed.purposesSalary from Other Dist
Instructional SuppliSupplies
Purchased Services
SUPPLIES
Periodicals & NewspaAudio-Visual Aids
Milk
Purchased with Donations
Consulting Fees
Serv Purch from Oth MN Joint P
Consulting Fees/FeesData Processing
Federal Subtract AYP TOC Subs
Pay to MN Sch DistrReimb To Mn DistrictPay to Out of State School Dis
Other Personal Servi
Snow Removal
Property Insurance
Communication/Phone
Repairs&Maint Serv
Travel Prof Develop
Transportation ChargebacksTravel
Administrative LunchesEntry FeesRental & LeasesAdvertisingMedicaid Reim EquipmentStaff Tuition Reimbursement
Natural Gas
Fed Tuition BillingContracted Sp Ed Substitutes
ElectricityUtility ServicesPostage & Express
Transp.-Public
22
OBJECT CODE
June 30, 2015
June 30, 2016
Revised Budget
Next Year Budget
Expenses YTD
Encumb YTD
Budget Remaining
KENYON-WANAMINGO SCHOOLS EXPENDITURES BY OBJECT CODE
DESCRIPTION
May 31, 2017
OBJ510 60,197 57,418 - 24,893 15,036 - (15,036) 511 - - 105,000 22,400 97,799 - 7,201 520 7,401 18,370 - 12,560 41,198 - (41,198) 522 - - 85,000 100,008 102,538 - (17,538) 530 41,997 78,754 36,361 45,491 46,907 - (10,546) 533 3,678 - - - - - - 535 - - - - - - - 545 - - 1,520 - 1,520 - 0 546 - - - - - - - 548 - - - - - - - 555 40,737 53,870 75,815 56,100 68,622 - 7,193 580 9,785 - - - - - - 581 218 - - - - - - 589 - - - - - - -
TOTAL EQUIPMENT 164,015 208,412 303,696 261,452 373,620 - (69,924)
TOTAL SUPPLIES & EQUIPMENT 434,688 526,130 659,557 588,474 663,044 - (3,487)
710 Bond, Redemption of Principal - - - - - - - 720 Bond Interests - - - - - - - 730 - - - - - - - 740 2,071 - - - - - - 790 - - - - - - -
TOTAL DEBT SERVICE 2,071 - - - - - -
OBJ OTHER EXPENDITURES820 56,876 65,829 69,363 70,725 68,864 - 499 821 - - - - - - - 822 - - - - - - - 870 - - - - - - - 875 95 95 - - 155 - (155) 895 - (22) - - 5 - (5) 896 - - - - - - - 898 16,478 22,730 - 7,500 - - - 899 Misc Expense 70 - - - - - - 910 - - - - - - -
TOTAL OTHER EXPENDITURES 73,519 88,632 69,363 78,225 69,024 - 339
GENERAL FUND TOTAL 8,250,753 8,979,610 9,276,450 9,387,201 7,802,353 - 1,474,097
Principal On Leases
Regional Service FeeRefunds
Dues/Membership
Bulding Upgrades
Oth Equip Purchased for SpEd
Pupil Trans.vehicles
Capital Leases
Site or Grounds Impr
Bldgs Impr
Site or Grounds UpgradesEQUIPMENT
Permanent Transfer T
Technology Equipment
Lease Transactions/Installment
Loan RedemptionLoan InterestOther Debt Serv.exp.
Reg Membership Dues
DEBT SERVICE
Food Service RefundsIndirect CostsTaxesScholarships
Interest On Leases
Operating Capital ChargebackInterdept Equip
Equipment Purchased
23
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