2016-2017 Budget Presentation
LINDEN-KILDARE CONSOLIDATED
School District Adopted by the Board of Trustees August 29, 2016
LINDEN KILDARE CISD BOARD MEMBERS
KAY STEPHENS, BOARD PRESIDENT
JAMES FITTS, BOARD MEMBER
CURTIS HARRIS, BOARD VICE PRESIDENT
TAMMY PALMER, BOARD MEMBER
TRACY SPANIOL, BOARD SECRETARY
ROBERT JOHNSON, BOARD MEMBER
MARLON SULLIVAN, BOARD MEMBER
ADMINISTRATION OFFICE TREVOR ROGERS, SUPERINTENDENT SUSIE BYRD, BUSINESS MANAGER
LINDEN-KILDARE CISD VISION STATEMENT LKCISD will be the Northeast Texas leaders in providing experiences, environment and tools to ensure each child
becomes a productive, resilient citizen and leader moving to the next horizon.
********************************************************************************************** LINDEN-KILDARE CISD BELIEF STATEMENT We demand excellence. We honor tradition.
We instill pride.
• It is our goal to facilitate the learning of all children of Linden-Kildare Consolidated Independent School District by improving and maintaining the financial condition of the District. In order to do this, we must be competent and diligent in all of the day-today functions of the business office, including the Budget Process.
Budgeting Our Strategic Plans • We develop our educational plan and coordinate the allocation of resources to finance our strategic plans as a team.
District Financial Plan • A school district’s budget is a financial plan. The budget is comprised of two individual plans: ~Revenue Plan ~Expenditure Plan
The Revenue Plan
• The estimated income expected from: ~State Programs ~Federal Programs ~Local Sources (Tax Collections)
The Expenditure Plan • The detailed part of the budget that provides an audit trail for revenue: Fund: where the revenue comes from Function: why the revenue is spent Object: what is purchased Program Intent: mandated state allotment spending
Where the Revenue Comes From – Budget by Funds • General Fund • Special Revenue Title Programs Fed Sp. Ed Other Federal and State Programs
Why the Revenue is Spent – Budget by Function • Instruction/Related- 11, 12, 13 • Instruction/Campus Admin- 21, 23 • Student Services- 31, 32, 33, 34, 35, 36 • Administration- 41
• Support Services- 51, 52, 53 • Debt Service- 71 • SSA Fiscal Agent- 93
• Other Intergovernmental-99
FUNCTION NUMBER
EXPENDITURE DESCRIPTION
11
STUDENT INST.-CLASSROOM
12
LIBRARY/MEDIA
EXAMPLES SALARIES & BENEFITS TEACHERS AND SUBS-MAINT. CONTRACTSCLASSROOM SUPPLIES-TRAVEL & OTHER CLASSROOM EXPENDITURES SALARIES & BENEFITS LIBRARIANS-MEDIA CONTRACTS-BOOKS & READING MATERIALS EDUCATIONAL SERVICE CENTER CONTRACTS
13
STAFF DEVELOPMENT & CURR.
21
INSTRUCTIONAL LEADERSHIP
23
SCHOOL LEADERSHIP
31
GUIDANCE/COUNSELING
WORKSHOPS FOR STAFF DEVELOPMENT, INSERVICE SUPPLIES, TRAVEL/EXP. FOR WORKSHOPS ADMINISTRATIVE COSTS FOR CLASSROOM RELATED EXPENDITURES, CONTRACTED SERVICES FOR SPECIAL PROGRAMS PRINCIPALS & OFFICE STAFF SALARIES AND BENEFITS, CONTRACTED SERVICES, SUPPLIES, MEMBERSHIP DUES TO STATE ORG., & TRAVEL FOR PRINCIPALS AND STAFF SALARIES & BENEFITS OF COUNSELORS & STAFF, SUPPLIES & TRAVEL RELATED TO COUNSELOR, TESTING MATERIALS
32
SOCIAL WORK SERVICES
TRUANCY OFFICER SERVICES
33
HEALTH SERVICES
FIRST AID SUPPLIES, NURSES' SALARIES AND BENEFITS, & TRAVEL EXPENDITURES
34
PUPIL TRANSPORTATION
BUS DRIVERS' SALARIES & BENEFITS, BUS UPKEEP & REPAIR, BUS FUEL, AND
36
EXTRACURRICULAR
41
GENERAL ADMINISTRATION
OTHER COSTS ASSOCIATED WITH TRANSPORTING STUDENTS TO & FROM SCHOOL COACHING, BAND DIRECTOR, & UIL SPONSORS INCREMENTS, EXTRA DAYS, AND BENEFITS
UIL SUPPLIES-STUDENT TRAVEL ATHLETIC, UIL, AND BAND, ETC. SUPERINTENDENT & SECRETARY SALARIES AND BENEFITS, BUSINESS OFFICE SALARIES AND BENEFITS, CONTRACTED ADMIN. SERVICES, SUPPLIES FOR SUPT. AND BUSINESS OFFICES, AND ADMIN. TRAVEL FOR SUPT., SCHOOL BOARD, AND BUSINESS OFFICE, AUDIT COSTS, TAX COLLECTION COSTS, ELECTION COSTS, MEMBERSHIP DUES, ETC. 51
PLANT MAINT. & OPERATION
SALARIES & BENEFITS-MAINTENANCE STAFF & JANITORS, UTILITIES, JANITORIAL &
52
SECURITY
SECURITY SERVICES FOR SCHOOL FUNCTIONS & EVENTS
53
DATA PROCESSING
COST OF COMPUTER MAINTENANCE, EDUCATIONAL SERVICE CENTER CONTRACTS,
MAINTENANCE SUPPLIES, GROUNDS, FACILITIES MAINTENANCE COSTS
COMPUTER SUPPLIES, ETC. 71
DEBT SERVICE
SHORT TERM LOAN INTEREST AND PAYMENTS
93
FISCAL AGENT/
COST RELATED TO SERVICE FROM CASS COUNTY SHARED SERVICE ARRANGEMENT
SHARED SERVICE ARR.
(SPECIAL ED CO-OP)
OTHER INTERGOVERNMENTAL
TAX APPRAISAL COSTS
99
EACH FUNCTION HAS THE SAME OBJECT CODES 6100-SALARY & BENEFITS 6200-CONTRACTED SERVICES 6300-SUPPLIES 6400-TRAVEL & OTHER EXPENDITURES 6600-CAPITAL OUTLAY (EQUIPMENT, ETC.)
What is Purchased Budget by Object • 6100- Payroll Costs • 6200-6400- Contracted Services, Supplies, Travel, & Other Operating Expenditures • 6500- Debt Service • 6600- Capital Expense • 8900- Transfers Out
Program Intent – State-Mandated Programs At least 55% must be spent within the program area except for Career and Technology funds where at least 58% must be spent within that program.
Debt Service • Interest & Sinking Fund o Accounts for bonded indebtedness
Fund Balance Unassigned Fund Balance is simply total assets minus total liabilities and encumbrances—your net worth.
Unassigned fund balances may be used to fund any expenditure related to the maintenance and operations of a school district. The level of unassigned fund balance plays a significant role in the overall financial stability of the district.
Fund Balance Continued… The following examples illustrate some reasons that maintaining an adequate level of unreserved fund balance is so important: o o o o o
Catastrophic and Uninsured Losses Investment Income Credit and Bond Rating Cash Flows for Normal School Operations Shortfalls in one or more Revenue Sources
Linden-Kildare CISD 2016-17 Budget LINDEN-KILDARE CISD 2016-2017 BUDGET
REVENUE LOCAL TAX REVENUE OTHER LOCAL REVENUE STATE REVENUE FEDERAL REVENUE
$ $ $ $ $
2,506,358.00 53,500.00 4,976,095.00 50,000.00 7,585,953.00
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
4,072,808.00 66,124.00 104,466.00 119,484.00 352,882.00 262,327.00 85,993.00 846,610.00 391,373.00 328,785.00 756,406.00 55,711.00 100,326.00 140,087.00 54,000.00
$
7,737,382.00
EXPENDITURES INSTRUCTION LIBRARY/MEDIA CURRICULUM/STAFF DEVELOPMENT INSTRUCTIONAL LEADERSHIP PRINCIPALS' OFFICE GUIDANCE & COUNSELING SOCIAL WORK SERVICES HEALTH SERVICE TRANSPORTATION CO-CURRICULAR/EXTRA CURRICULAR ADMINISTRATION PLANT MAINTENANCE AND OPERATIONS SECURITY & MONITORING SERVICES DATA PROCESSING SERVICES DEBT SERVICE OTHER INTERGOVERNMENTAL
$ 151,429.00 $ 30,000.00 FUND BALANCE RESERVED FOR FUTURE CAPITAL REPLACEMENT EXPENDITURE $ 100,000.00 FUND BALANCE RESERVED FOR MAJOR MAINTENANCE EXPENDITURES $ 300,000.00 FUND BALANCE OBLIGATED FOR2016-2017 BUDGET FUND BALANCE RESERVE FOR TRACK
REVENUE AND EXPENDITURE
2015-2016 Actual Budget Aggregrate Expenditures Instruction 11
12
13
95
Instruction Instructional Resources, Media Services Curriculum Development & Staff Development Payment to Juvenile Justice AEP Total:
2016-2017 "Proposed" Budget
Per Pupil Expenditures
$4,312,696
$5,932
$52,152
$72
23
31 32 33
36
$37
13
$0 $4,391,834
$0 $6,041
95
34 35
$66,124
$92
$104,466
$146
$0 $4,243,398
$0 $5,918
$119,484
$167
$352,882
$492
$262,327
$366
$0 $85,993
$0 $120
$391,373 $1,212,060
$546 $1,690 $0
$328,785
$459
$756,406
$1,055
$55,711 $100,326
$78 $140
Total:
$846,610 $0 $1,759,054
$1,181 $0 $2,453
Debt Service
$140,087
$195
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$54,000
$75
Curriculum Development & Staff Development Payment to Juvenile Justice AEP Total:
Instructional Leadership
21
$383,458
$527
23
$256,511
$353
31
$0 $85,547
$0 $118
32 33
School Leadership Guidance & Counseling, Evaluation Social Work Services Health Services
$328,454 $1,217,145
$452 $1,674
36
Co-curricular/ Extracurricular Activities Total
Central Administration General Administration
$340,060
$468
41
$0 General Administration
District Operations Plant Maintenance & Operations Security and Monitoring Data Processing Student Transportation Food Services Total:
Debt Service 71
$5,680
$224
District Operations
52 53
$4,072,808
$163,175
Central Administration
51
12
Instruction Instructional Resources, Media Services
Per Pupil Expenditures
Instructional Support Instructional Leadership School Leadership Guidance & Counseling, Evaluation Social Work Services Health Services Co-curricular/ Extra-curricular Activities Total
41
Instruction 11
$26,986
Instructional Support 21
Aggregrate Expenditures
Debt Service
$799,546
$1,100
51
$3,400 $100,600
$5 $138
52 53
$701,067 $0 $1,604,613
$964 $0 $2,207
34 35
$140,613
$193
Other
Debt Service 71
Plant Maintenance & Operations Security and Monitoring Data Processing Student Transportation Food Services
Other
97
Community Service Facilities Acquisition and Construction Contracted Instructional Services Betw een Public schools Incremental Cost Associated w ith Chapter 41 School Districts Payments to Fiscal Agents for Shared Service Arrangements Payments to Tax Increment Funds
99
Inter-government charges not Defined in Other codes
61
81
91
92
93
$0
$0
61
$0
$0
81
Community Service Facilities Acquisition and Construction
$0
$0
91
$0
$0
92
$0
$0
93
$0
$0
97
Contracted Instructional Services Betw een Public schools Incremental Cost Associated w ith Chapter 41 School Districts Payments to Fiscal Agents for Shared Service Arrangements Payments to Tax Increment Funds
$53,000
$73
99
Inter-government charges not Defined in Other codes
Thank you for your attendance and attention. We appreciate you!
School District Adopted by the Board of Trustees August 29, 2016
LINDEN KILDARE CISD BOARD MEMBERS
KAY STEPHENS, BOARD PRESIDENT
JAMES FITTS, BOARD MEMBER
CURTIS HARRIS, BOARD VICE PRESIDENT
TAMMY PALMER, BOARD MEMBER
TRACY SPANIOL, BOARD SECRETARY
ROBERT JOHNSON, BOARD MEMBER
MARLON SULLIVAN, BOARD MEMBER
ADMINISTRATION OFFICE TREVOR ROGERS, SUPERINTENDENT SUSIE BYRD, BUSINESS MANAGER
LINDEN-KILDARE CISD VISION STATEMENT LKCISD will be the Northeast Texas leaders in providing experiences, environment and tools to ensure each child
becomes a productive, resilient citizen and leader moving to the next horizon.
********************************************************************************************** LINDEN-KILDARE CISD BELIEF STATEMENT We demand excellence. We honor tradition.
We instill pride.
• It is our goal to facilitate the learning of all children of Linden-Kildare Consolidated Independent School District by improving and maintaining the financial condition of the District. In order to do this, we must be competent and diligent in all of the day-today functions of the business office, including the Budget Process.
Budgeting Our Strategic Plans • We develop our educational plan and coordinate the allocation of resources to finance our strategic plans as a team.
District Financial Plan • A school district’s budget is a financial plan. The budget is comprised of two individual plans: ~Revenue Plan ~Expenditure Plan
The Revenue Plan
• The estimated income expected from: ~State Programs ~Federal Programs ~Local Sources (Tax Collections)
The Expenditure Plan • The detailed part of the budget that provides an audit trail for revenue: Fund: where the revenue comes from Function: why the revenue is spent Object: what is purchased Program Intent: mandated state allotment spending
Where the Revenue Comes From – Budget by Funds • General Fund • Special Revenue Title Programs Fed Sp. Ed Other Federal and State Programs
Why the Revenue is Spent – Budget by Function • Instruction/Related- 11, 12, 13 • Instruction/Campus Admin- 21, 23 • Student Services- 31, 32, 33, 34, 35, 36 • Administration- 41
• Support Services- 51, 52, 53 • Debt Service- 71 • SSA Fiscal Agent- 93
• Other Intergovernmental-99
FUNCTION NUMBER
EXPENDITURE DESCRIPTION
11
STUDENT INST.-CLASSROOM
12
LIBRARY/MEDIA
EXAMPLES SALARIES & BENEFITS TEACHERS AND SUBS-MAINT. CONTRACTSCLASSROOM SUPPLIES-TRAVEL & OTHER CLASSROOM EXPENDITURES SALARIES & BENEFITS LIBRARIANS-MEDIA CONTRACTS-BOOKS & READING MATERIALS EDUCATIONAL SERVICE CENTER CONTRACTS
13
STAFF DEVELOPMENT & CURR.
21
INSTRUCTIONAL LEADERSHIP
23
SCHOOL LEADERSHIP
31
GUIDANCE/COUNSELING
WORKSHOPS FOR STAFF DEVELOPMENT, INSERVICE SUPPLIES, TRAVEL/EXP. FOR WORKSHOPS ADMINISTRATIVE COSTS FOR CLASSROOM RELATED EXPENDITURES, CONTRACTED SERVICES FOR SPECIAL PROGRAMS PRINCIPALS & OFFICE STAFF SALARIES AND BENEFITS, CONTRACTED SERVICES, SUPPLIES, MEMBERSHIP DUES TO STATE ORG., & TRAVEL FOR PRINCIPALS AND STAFF SALARIES & BENEFITS OF COUNSELORS & STAFF, SUPPLIES & TRAVEL RELATED TO COUNSELOR, TESTING MATERIALS
32
SOCIAL WORK SERVICES
TRUANCY OFFICER SERVICES
33
HEALTH SERVICES
FIRST AID SUPPLIES, NURSES' SALARIES AND BENEFITS, & TRAVEL EXPENDITURES
34
PUPIL TRANSPORTATION
BUS DRIVERS' SALARIES & BENEFITS, BUS UPKEEP & REPAIR, BUS FUEL, AND
36
EXTRACURRICULAR
41
GENERAL ADMINISTRATION
OTHER COSTS ASSOCIATED WITH TRANSPORTING STUDENTS TO & FROM SCHOOL COACHING, BAND DIRECTOR, & UIL SPONSORS INCREMENTS, EXTRA DAYS, AND BENEFITS
UIL SUPPLIES-STUDENT TRAVEL ATHLETIC, UIL, AND BAND, ETC. SUPERINTENDENT & SECRETARY SALARIES AND BENEFITS, BUSINESS OFFICE SALARIES AND BENEFITS, CONTRACTED ADMIN. SERVICES, SUPPLIES FOR SUPT. AND BUSINESS OFFICES, AND ADMIN. TRAVEL FOR SUPT., SCHOOL BOARD, AND BUSINESS OFFICE, AUDIT COSTS, TAX COLLECTION COSTS, ELECTION COSTS, MEMBERSHIP DUES, ETC. 51
PLANT MAINT. & OPERATION
SALARIES & BENEFITS-MAINTENANCE STAFF & JANITORS, UTILITIES, JANITORIAL &
52
SECURITY
SECURITY SERVICES FOR SCHOOL FUNCTIONS & EVENTS
53
DATA PROCESSING
COST OF COMPUTER MAINTENANCE, EDUCATIONAL SERVICE CENTER CONTRACTS,
MAINTENANCE SUPPLIES, GROUNDS, FACILITIES MAINTENANCE COSTS
COMPUTER SUPPLIES, ETC. 71
DEBT SERVICE
SHORT TERM LOAN INTEREST AND PAYMENTS
93
FISCAL AGENT/
COST RELATED TO SERVICE FROM CASS COUNTY SHARED SERVICE ARRANGEMENT
SHARED SERVICE ARR.
(SPECIAL ED CO-OP)
OTHER INTERGOVERNMENTAL
TAX APPRAISAL COSTS
99
EACH FUNCTION HAS THE SAME OBJECT CODES 6100-SALARY & BENEFITS 6200-CONTRACTED SERVICES 6300-SUPPLIES 6400-TRAVEL & OTHER EXPENDITURES 6600-CAPITAL OUTLAY (EQUIPMENT, ETC.)
What is Purchased Budget by Object • 6100- Payroll Costs • 6200-6400- Contracted Services, Supplies, Travel, & Other Operating Expenditures • 6500- Debt Service • 6600- Capital Expense • 8900- Transfers Out
Program Intent – State-Mandated Programs At least 55% must be spent within the program area except for Career and Technology funds where at least 58% must be spent within that program.
Debt Service • Interest & Sinking Fund o Accounts for bonded indebtedness
Fund Balance Unassigned Fund Balance is simply total assets minus total liabilities and encumbrances—your net worth.
Unassigned fund balances may be used to fund any expenditure related to the maintenance and operations of a school district. The level of unassigned fund balance plays a significant role in the overall financial stability of the district.
Fund Balance Continued… The following examples illustrate some reasons that maintaining an adequate level of unreserved fund balance is so important: o o o o o
Catastrophic and Uninsured Losses Investment Income Credit and Bond Rating Cash Flows for Normal School Operations Shortfalls in one or more Revenue Sources
Linden-Kildare CISD 2016-17 Budget LINDEN-KILDARE CISD 2016-2017 BUDGET
REVENUE LOCAL TAX REVENUE OTHER LOCAL REVENUE STATE REVENUE FEDERAL REVENUE
$ $ $ $ $
2,506,358.00 53,500.00 4,976,095.00 50,000.00 7,585,953.00
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
4,072,808.00 66,124.00 104,466.00 119,484.00 352,882.00 262,327.00 85,993.00 846,610.00 391,373.00 328,785.00 756,406.00 55,711.00 100,326.00 140,087.00 54,000.00
$
7,737,382.00
EXPENDITURES INSTRUCTION LIBRARY/MEDIA CURRICULUM/STAFF DEVELOPMENT INSTRUCTIONAL LEADERSHIP PRINCIPALS' OFFICE GUIDANCE & COUNSELING SOCIAL WORK SERVICES HEALTH SERVICE TRANSPORTATION CO-CURRICULAR/EXTRA CURRICULAR ADMINISTRATION PLANT MAINTENANCE AND OPERATIONS SECURITY & MONITORING SERVICES DATA PROCESSING SERVICES DEBT SERVICE OTHER INTERGOVERNMENTAL
$ 151,429.00 $ 30,000.00 FUND BALANCE RESERVED FOR FUTURE CAPITAL REPLACEMENT EXPENDITURE $ 100,000.00 FUND BALANCE RESERVED FOR MAJOR MAINTENANCE EXPENDITURES $ 300,000.00 FUND BALANCE OBLIGATED FOR2016-2017 BUDGET FUND BALANCE RESERVE FOR TRACK
REVENUE AND EXPENDITURE
2015-2016 Actual Budget Aggregrate Expenditures Instruction 11
12
13
95
Instruction Instructional Resources, Media Services Curriculum Development & Staff Development Payment to Juvenile Justice AEP Total:
2016-2017 "Proposed" Budget
Per Pupil Expenditures
$4,312,696
$5,932
$52,152
$72
23
31 32 33
36
$37
13
$0 $4,391,834
$0 $6,041
95
34 35
$66,124
$92
$104,466
$146
$0 $4,243,398
$0 $5,918
$119,484
$167
$352,882
$492
$262,327
$366
$0 $85,993
$0 $120
$391,373 $1,212,060
$546 $1,690 $0
$328,785
$459
$756,406
$1,055
$55,711 $100,326
$78 $140
Total:
$846,610 $0 $1,759,054
$1,181 $0 $2,453
Debt Service
$140,087
$195
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$54,000
$75
Curriculum Development & Staff Development Payment to Juvenile Justice AEP Total:
Instructional Leadership
21
$383,458
$527
23
$256,511
$353
31
$0 $85,547
$0 $118
32 33
School Leadership Guidance & Counseling, Evaluation Social Work Services Health Services
$328,454 $1,217,145
$452 $1,674
36
Co-curricular/ Extracurricular Activities Total
Central Administration General Administration
$340,060
$468
41
$0 General Administration
District Operations Plant Maintenance & Operations Security and Monitoring Data Processing Student Transportation Food Services Total:
Debt Service 71
$5,680
$224
District Operations
52 53
$4,072,808
$163,175
Central Administration
51
12
Instruction Instructional Resources, Media Services
Per Pupil Expenditures
Instructional Support Instructional Leadership School Leadership Guidance & Counseling, Evaluation Social Work Services Health Services Co-curricular/ Extra-curricular Activities Total
41
Instruction 11
$26,986
Instructional Support 21
Aggregrate Expenditures
Debt Service
$799,546
$1,100
51
$3,400 $100,600
$5 $138
52 53
$701,067 $0 $1,604,613
$964 $0 $2,207
34 35
$140,613
$193
Other
Debt Service 71
Plant Maintenance & Operations Security and Monitoring Data Processing Student Transportation Food Services
Other
97
Community Service Facilities Acquisition and Construction Contracted Instructional Services Betw een Public schools Incremental Cost Associated w ith Chapter 41 School Districts Payments to Fiscal Agents for Shared Service Arrangements Payments to Tax Increment Funds
99
Inter-government charges not Defined in Other codes
61
81
91
92
93
$0
$0
61
$0
$0
81
Community Service Facilities Acquisition and Construction
$0
$0
91
$0
$0
92
$0
$0
93
$0
$0
97
Contracted Instructional Services Betw een Public schools Incremental Cost Associated w ith Chapter 41 School Districts Payments to Fiscal Agents for Shared Service Arrangements Payments to Tax Increment Funds
$53,000
$73
99
Inter-government charges not Defined in Other codes
Thank you for your attendance and attention. We appreciate you!
