2019-20 Budget WorkshopOperating Funds
May 13, 2019
CAPITAL OUTLAYLocal-Restricted
$49,063,82914%
(State = 0%)
SUPPORTING (OPERATING)$235,032,095
61%(State = 72%)
Restricted by statute for these purposes:• Bond Debt &
Apple Leases• Construction• Renovation &
repair• Maintenance
salaries• Technology and
software• Furnishings and
equipment• Uniform
purchases
Requires voter approvaland is restricted for these purposes:• Major construction
and renovation of facilities
• Equip and furnish facilities
• Cannot be used for operations
• Bond debt is paid from the Bond & Interest Fund
BOND (DEBT)Local-Restricted
$223,000,000 ($29.6M)Debt 7%
(State = 0%)
FLOW THROUGHState/Local -
Restricted$36,778,870 - 9%
(State = 81%)
FEDERALRestricted
$11,209,9253%
(Federal = 100%)
SELF SUPPORTEDFees, Gifts, Grants
-Restricted$23,813,674 – 6%
(State = 1%)
Restricted by statute for these purposes:• KPERS flow-
through contribution funded by the state
• Cost of living weighting funded by local taxes
Restricted by grant for these purposes:• Title VIB special
education• Title I reading &
math support in our high poverty schools
• Title IIA to develop high qualified teachers and principals
• Title III & IV
Restricted by statute for the revenue specific purposes:• Food service
and summer school
• Textbook rental & student materials
• Gift, Donations & non-federal grants
• Special liability
Unrestricted for these purposes:• Salary & benefits
83%• Student
transportation 6%
• Supplies & services 6%
• Utilities 4%• Other 1%
SMSD BUDGET 2018-2019
SUPPORTED (OPERATING) FUNDS
• Funds are used to account for the general operation of the district. This includes salaries, benefits, student transportation, utilities, and supplies & services.
• Includes the general, supplemental general (LOB), special education as well as other funds that are supported by transfers from these funds.
• Main revenue sources -- state aid, local taxes andreimbursable fees.
Current Budget Assumptions:Funding
• BASE increases $271 to $4,436
• Special Education funding increased due to state aid allotment increase, adding 9.5 SPED FTE, and an increase in SPED transportation cost.
• LOB BASE increases 1.5% based on CPI to $4,555
Anticipated Funding
2019-20 Est. Funding – KSDE RunsWeighted FTE Increase
General State Aid 35,764.8 9,505,669
SPED State Aid 4,546.0 335,324
LOB BASE Increase 35,764.8 -
Funding Increase $9,840,993
2019-20 Est. Funding – SMSD EstimateWeighted FTE Increase
General State Aid 35,343.3 8,241,476
SPED State Aid 5,037.5 1,070,214
LOB BASE Increase 35,343.3 246,334
Funding Increase $9,558,024
Reimbursables/Other 201,981
Estimated Funding Increase
$9,760,005Adjustments for SMSD Estimate Enrollment decrease 44.8 FTE Vocational Ed – increased 3% New Facilities – decrease $1.47 million Cost of Living Rate – increased to 4.69%
General Fund (State Aid)
$156,889,109
Special Education (State Aid)
$22,284,198
Medicaid (Federal)
$1,486,420
Local Option Budget (Local Taxes)$61,740,372
Reimburseable Fees (Local)
$2,239,000
Other (Local)
$1,976,298
2019-20 Estimated Operating Funding
Current Budget Assumptions:Expenditures
Professional Growth (column movement for additional education) $500,000
Maintains health cap at $649 and 59 new employees in 2019 $675,154
Includes 3% increase for transportation $346,576
Includes increase for utilities(2 new buildings, 3% rate increase & $500,000 one-time utility merger credit)
$1,209,674
Includes increase for supplies & services $1,484,519
Personnel Changes of 28.44 FTE $1,673,450
Total $5,889,373
Current Budget Assumptions:Personnel Changes
FTE Increase
Title I Shift 9.40 $711,229
Special Education Staff 13.75 678,219
Curriculum & Instruction Coordinators 2.00 204,542
Additional Social Workers 2.00 151,345
Additional Preschool Location 1.88 98,490
Project Finish Program 1.00 82,720
Other Staffing Changes -1.59 -253,095
Total Personnel Changes 28.44 $1,673,450
Teachers48.1%
Pyschologists0.7%
Administrators5.3%
Classified11.5%
Other Salaries4.1%
Benefits14.0%
Transportation6.1%
Utilities4.4%
Supplies & Services5.4%
Other0.4%
2019-20 Estimated Operating Expenditures
83.7% of Budget for Salaries and Benefits –$201,873,647
Summary of Fund BalancesActual Restated Original Projected Anticipated
2017-18 2018-19 2018-19 2019-20
Base State Aid Per Pupil $4,006 $4,165 $4,165 $4,436
Revenues $231,342,401 $237,073,625 $236,855,392 $246,615,397
Expenditures $232,584,556 $237,960,478 $238,358,036 $241,167,063
Surplus (Deficit) ($1,242,155) ($886,853) ($1,502,644) $5,448,334
Beginning Fund Balance $15,501,775 $14,259,620 $14,259,620 $12,756,976
Ending Fund Balance $14,259,620 $13,372,767 $12,756,976 $18,205,310 *
Balance as % of Expenditures 6.13% 5.62% 5.35% 7.51%
Workers Comp Reserve $2,600,000 $2,600,000 $2,600,000 $2,600,000Contingency Reserve $5,638,052 $5,638,052 $5,638,052 $5,638,052
* Does not include salary increases
for 2019-20
Items Requested for ConsiderationItems Already Included in the 2019-20 Budget
Professional Growth (Column Movement) 500,000 Already Included
Social Workers - 2 FTE 151,346 Already Included
Social Workers – Moved from Title I to Operating - 6.4 FTE 484,307 Already Included
Instructional Coaches – Moved from Title I to Operating – 3 FTE 226,924 Already Included
Aquatic Center (Custodians, Utilities, Transportation) 446,445 Already Included
SPED Teacher - 4.0 FTE 176,904 Already Included
SPED Para - 8.75 FTE 159,745 Already Included
Curriculum Coord. (Performing & Fine Arts) & Diversity Coord. 204,542 Already Included
Total $2,350,213
Items for Future Budget Consideration
Move HS from 6 Periods to 5 Periods - 41.3 FTE 3,035,633
Move MS from 6 Periods to 5 Periods - 29 FTE 2,131,558
Reduce Elementary Staffing Guidelines Cap by 2 - Adds 31 FTE Teachers 2,278,531
Social Workers - 7 FTE 529,711
Total $7,975,433
Potential Salary Increase Cost Factors
Step - All Pay Groups 2,328,264
Base - 1% All Pay Groups 1,713,143
• Federal grants received directly from the federal government or passed through the state of Kansas.
• Restricted to the specific use detailed in the grantdocuments.
FEDERAL FUNDS
Title I – Low Income $3,177,141Title I – Migrant 66,000Title IIA – Teacher Quality 665,296Title III – ELL 230,384Title IVA – Prof. Development 130,830Title VIB – SPED IDEA 6,116,079Carl Perkins – CTE 267,922
Title I
Estimated 2018-19
2017-18 Carryover Balance $263,090
2018-19 Allocation 3,207,649
Total Funding $3,470,739
Salaries (15 buildings – 57.3 FTE) $3,249,430
Supplies & Services 229,953
Indirect Cost 141,356
Readjust to General Fund (150,000)
Total Expenses $3,470,739
Carryover Balance $0
Projected 2019-20
2018-19 Carryover Balance $0
2019-20 Allocation 3,177,141
Total Funding $3,177,141
Salaries (10 buildings – 41.4 FTE) $2,375,000
Supplies & Services 462,130
Indirect Cost 140,011
Total Expenses $2,977,141
Carryover Balance $200,000
0.000
10.000
20.000
30.000
40.000
50.000
60.000
70.000
Special LiabilitySpecial AssessmentDeclining EnrollmentCost of LivingBond & InterestCapital OutlayLOBGeneral Fund
* Anticipated 2019 cost to owner of $200,000 home -- $1,151
Mill Levy HistoryProjected 2019Mill Levy – 52.057(0.71% decrease)
Budget Timeline
Budget Workshop – Operating Funds May 13, 2019
Approval of Publication July 22, 2019 (tentative)
Publication of Notice of Hearing in KC Star July 25, 2019 (approximately)
10-day Publication Noticed Ends August 4, 2019
Budget Hearing and Adoption August 12, 2019 (tentative)
Budget Submission Deadline August 25, 2019
Presentation can be found at SMSD.org – Budget & Finance Section