Raymore-Peculiar School District 21005 S School Road Peculiar

Transcription

Raymore-Peculiar School District
21005 S School Road
Peculiar, Cass County, Missouri 64078
816-892-1300
www.raypec.k12.mo.us
RAYMORE – PECULIAR SCHOOL DISTRICT
21005 S. SCHOOL ROAD
PECULIAR, CASS COUNTY, MISSOURI 64078
2014-2015 ANNUAL BUDGET
Missouri School District 019-142
__________________________________________
Dr. Kari Monsees, Superintendent of Schools
Kendra Hutsell, Chief Financial Officer
816-892-1300
www.raypec.k12.mo.us
TABLE OF CONTENTS
Introductory Section
A Message from the Superintendent ............................................................................... 1
Mission, Vision, Collective Commitments.............................................................. 3
Mission Statement ..................................................................................... 3
Vision ......................................................................................................... 3
Collective Commitments ............................................................................ 3
Strategic Plan Focus Areas ....................................................................... 3
Board of Education Members ............................................................................... 6
Executive Administration ...................................................................................... 7
School Directory ................................................................................................... 8
Organizational Chart............................................................................................. 9
Building Locator Map .......................................................................................... 10
Elementary Attendance Boundaries Map ........................................................... 11
Intermediate Attendance Boundaries Map ......................................................... 12
Organizational Section
District Entity ................................................................................................................. 13
Size and Scope .................................................................................................. 13
Facilities ............................................................................................................. 13
Personnel Resources ......................................................................................... 13
Reporting ............................................................................................................ 13
Governance ........................................................................................................ 14
Accounting Terminology ................................................................................................ 15
Explanation of Receipts ................................................................................................. 19
General Accounting Principles....................................................................................... 23
Fund Accounting ................................................................................................. 23
Measurement Basis of Accounting...................................................................... 23
Budgets and Budgetary Accounting .................................................................... 23
Post Employment Benefits.................................................................................. 24
Compensating Absences .................................................................................... 24
Nine and Ten Month Employees’ Salaries .......................................................... 24
Cash and Temporary Investments ...................................................................... 24
Taxes .................................................................................................................. 25
Long Term Debt .................................................................................................. 25
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Pension Plans ..................................................................................................... 25
Deferred Compensation Plans ............................................................................ 26
Employee Insurance Benefits ............................................................................. 26
District Insurance Program ................................................................................. 27
Contingencies ..................................................................................................... 27
Internal Control ................................................................................................... 27
Budget Policies and Procedures.................................................................................... 28
Budget Requirements .................................................................................................... 61
Financial Management ....................................................................................... 61
Preparation of Budget ......................................................................................... 61
Budget Implementation and Transfer .................................................................. 62
Budgeted Revenue ............................................................................................. 62
Budget Development ..................................................................................................... 63
Budget Planning ................................................................................................. 63
Budget Preparation ............................................................................................. 63
Budget Adoption ................................................................................................. 63
Budget Implementation ....................................................................................... 63
Budget Management Process ....................................................................................... 64
Budget Development Calendar for Fiscal Year FY2014-2015 ....................................... 65
Financial Section
Financial Summary. ....................................................................................................... 66
Summary of Revenues, Expenditures, Transfers, and Fund Balance ................ 69
Revenue Discussion ...................................................................................................... 70
Local Revenue.................................................................................................... 70
County Revenue ................................................................................................. 70
State Revenue .................................................................................................... 70
Federal Revenue ................................................................................................ 71
Other Revenue ................................................................................................... 71
Budgeted Revenue by Fund and Object FY2014-2015 ................................................. 72
Expenditure Discussion ................................................................................................. 73
Operating Funds (General and Teachers’ Funds)............................................... 73
Capital Projects .................................................................................................. 73
Debt Service ....................................................................................................... 73
Budgeted Expenditures by Fund and Function FY2014-2015 ....................................... 74
Revenues by Source Expenditures by Fund All Funds .................................................. 75
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Budgeted Revenue by Source FY2014-2015 ........................................... 75
Budgeted Expenditures by Fund FY2014-2015 ....................................... 75
Revenues by Source Expenditures by Object ............................................................... 76
All Funds............................................................................................................. 76
Budgeted Expenditures by Object – All Funds FY2014-2015 .................. 76
General and Teachers’ Funds Only .................................................................... 77
Budgeted Expenditures by Object – Operating Funds FY2014-2015....... 77
General Fund Only ............................................................................................. 78
Teachers’ Fund Only .......................................................................................... 79
Capital Projects Fund Only ................................................................................. 80
Planned Capital Expenditures .................................................................. 81
Debt Service Fund Only..................................................................................... 82
Debt Obligation.............................................................................................................. 83
Bond Amortization Schedule .............................................................................. 83
Revenues by Source Expenditures by Function ............................................................ 84
All Funds ............................................................................................................ 84
General and Teachers’ Funds Only ................................................................... 85
General Fund Only ............................................................................................ 86
Teachers’ Fund Only ......................................................................................... 87
Capital Projects Fund Only ................................................................................ 88
Debt Service Fund Only ..................................................................................... 89
Revenues by Object ...................................................................................................... 90
All Funds ............................................................................................................ 90
General and Teachers’ Funds Only ................................................................... 91
General Fund Only ............................................................................................ 92
Teachers’ Fund Only ......................................................................................... 93
Capital Projects Fund Only ................................................................................ 94
Debt Service Fund Only ..................................................................................... 95
Expenditures by Object General and Teachers’ Funds Only ......................................... 96
Salaries and Benefits ......................................................................................... 96
Other Expenditures ............................................................................................ 96
Informational Section
Assessed Valuation ....................................................................................................... 97
Property Tax Rate Breakdown by Fund ............................................................. 98
Property Tax Rate History ....................................................................... 98
Budget Projections for Fiscal Years 2015-2018 .......................................................... 99
All Funds ............................................................................................................ 99
General and Teachers’ Funds ........................................................................... 99
Capital Projects Fund ........................................................................................ 99
Debt Service Fund ............................................................................................. 99
Budget Forecasts Revenues by Source, Expenditures by Object .................... 100
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All Funds ............................................................................................... 100
General And Teachers’ Funds Only ...................................................... 101
Capital Projects Fund Only ................................................................... 102
Debt Service Fund Only ........................................................................ 103
State Foundation Formula Funding ............................................................................ 104
Weighted ADA Calculation .............................................................................. 104
SB287 Phase In Formula Calculation .............................................................. 105
Selected Statistics ...................................................................................................... 106
Comparison of Per Pupil Expenditures ....................................................................... 111
Enrollment Projection Methodology and Analysis ....................................................... 113
September Enrollment History and Projections ................................................ 113
September Enrollment by Grade and Building. ................................................ 114
Special Education District Profile ................................................................................ 115
Personnel Information ................................................................................................ 126
Personnel Data ................................................................................................ 126
Average Teacher Salary (Regular Term) ......................................................... 126
Average Teacher Salary (Total) ....................................................................... 127
Average Administrator Salary .......................................................................... 128
Teachers with a Master Degree or Higher (%) ................................................. 128
Average Years of Experience - Teachers ........................................................ 129
Board Approved Student Calendar ............................................................................. 130
Salary Schedules ........................................................................................................ 131
Travel Procedures ...................................................................................................... 135
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INTRODUCTORY
SECTION
2014-2015 Annual Budget
A MESSAGE FROM THE SUPERINTENDENT
The Raymore-Peculiar School District is committed to its mission of “preparing EACH student
for a successful and meaningful life.” The District received “Distinction in Performance”
recognition for seven consecutive years. Our students and staff continue to excel in every facet
of the educational process. A continued focus on instructional improvement has generated
higher achievement levels across the District. Increased rigor has been a trademark of recent
curriculum advances and our students continue to respond to new challenges.
The budget for 2014-2015 reflects the priorities of the Raymore-Peculiar School District as
outlined in the Strategic Plan adopted in February 2014. Among the focus areas established in
the Strategic Plan, Student Success remains the prime focus of the District. The
implementation process continues for the International Baccalaureate program at the
secondary level and enhanced grade reporting practices are a focus at all levels. Staffing plans
include maintaining current class sizes and adding to targeted interventions in certain cases.
Instruction and assessment practices are constantly reviewed and enhanced through ongoing
professional development. Steady growth in assessment scores over multiple years serve as
evidence of a commitment to continuous improvement.
Workforce Satisfaction and Engagement is another prime focus area in the Strategic Plan
requiring budget considerations. Recruiting and retaining the best possible staff to provide
instruction and support for students is of utmost importance. The budget includes a variety of
enhancements to the salary and benefit packages for staff, many of which were outlined as
needs through a compensation study commissioned by the District in 2012. Such efforts
require a multi-year commitment to hire and develop the best staff possible for the benefit of
students.
Technology Optimization also continues to be a focus area for students and staff in the District.
The budget includes funds to upgrade certain aspects of the technology infrastructure, a
process which has been ongoing for several years. The District implemented a Bring Your Own
Device (BYOD) pilot in 2013-2014, which is expanding to more than 100 total teachers for 20142015. Supplemental devices are provided for use in BYOD classrooms for students without a
device of their own. Professional development of staff is another critical element for a
successful technology integration program of this sort. The response from students and
teachers has been tremendous as the District continues through the Digital Transformation
process.
The focus area of Stakeholder Satisfaction and Engagement includes an emphasis on school
safety and overall educational quality. Safety improvements for 2014-2015 include the
addition of secured vestibule entries at four school sites in time for the start of school, making
all of our schools capable of this safety best practice. Funds are also budgeted for additional
staff training to help ensure the best possible response to safety threats. Feedback data
collected in
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the spring of 2014 will further influence the allocation of resources moving forward. Financial
stability and solid reserves in recent years has allowed for targeted investments in the priorities
outlined in the Strategic Plan.
As the economy slowly continues to recover, planning for growth will once again become a
priority of District efforts. Housing starts are already showing signs of improvement and rapid
student growth may soon follow. Long-range facility planning will be a focus of District
Leadership in 2014-2015.
In total, we are proud of the progress we have made to improve the quality of our schools and
the overall educational program. These improvements have been made during a period of
shifting demographics and some of the worst economic times in history. By focusing on very
specific goals and initiatives the District has performed well during difficult times. Our fiscal
responsibility has allowed us to achieve at very high levels while spending near the lowest per
pupil among county districts. The budget for the 2014-2015 school year reflects and supports
the priorities of the District.
Sincerely,
Dr. Kari Monsees
Superintendent
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MISSION, VISION, COLLECTIVE COMMITMENTS, AND
STRATEGIC PLAN FOCUS AREAS
The District's mission, vision, and collective commitments were created by various District
stakeholders groups, including Board members, administrators, staff members, and key
contributors from the community. They provide clear direction on how the District plans to
focus efforts around the success of all students in the District.
MISSION
Preparing EACH student for a successful and meaningful life
VISION
Turning today’s learners into tomorrow’s leaders
COLLECTIVE COMMITMENTS
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We are committed to consistency and accountability for each student’s success.
We are committed to high expectations for learning, behavior and citizenship.
We are committed to a guaranteed (consistent) and viable (doable) curriculum.
We are committed to effective communication regarding student progress.
We are committed to a system of support for students and adults.
We are committed to a safe, trusting and collaborative environment.
We are committed to best practices.
We are committed to maintaining fiscal responsibility while improving student
achievement.
We are committed to data-driven decision making.
We are committed to quality communication and positive relationships with all
stakeholders.
We are committed to the use of appropriate channels for communication.
STRATEGIC PLAN FOCUS AREAS
The District has adopted a Strategic Plan in February 2014 to guide continuous improvements
efforts through 2017. The plan focuses on the Opportunities for Improvement (OFIs) identified
through the self-evaluation associated with the Baldrige model for continuous improvement.
Each OFI has been incorporated into a Focus Area with supporting SMART goals and action
plans. The budget development process supports the implementation of the strategies to
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achieve these goals over time. The Strategic Plan Focus Areas are followed by a bulleted list of
budget and/or staff time priorities to support each area.
I. Student Success
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Staffing adjustments for enrollment/schedule changes
Continued International Baccalaureate implementation
Updated curriculum resources
Standards Referenced Reporting software solution
Targeted interventions and supports
o K-4 behavior classroom
o Expanded summer school
o Expanded nursing staff
o Increased HS counseling staff
II. Workforce Satisfaction & Engagement
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Revised teacher salary schedule with limited market adjustments
Revised classified employee salary schedule with internal equity adjustments per market
study review
Experience recovery adjustments (half steps)
Maintain high quality employee benefit package
Student/staff school calendar revisions
III. Fiscal Responsibility
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Targeted investment of reserves in non-recurring expenditures
Maintaining adequate operating balances (23%+)
Long-range budget planning
Enhanced budget reporting and documents
IV. Technology Optimization
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Infrastructure improvements
BYOD expansion
Ongoing staff professional development on technology integration
Upgraded imaging hardware with software integration
V. Leadership & Governance
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Ongoing professional development of Board and Administration
Survey feedback analysis
VI. Performance Measurement
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Performance scorecard development
Revised program review process
Benchmark district identification and data comparisons
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VII. Stakeholder Satisfaction & Engagement
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VIII.
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Access control security entrances at remaining schools
Staff training on safety threat mitigation
ADA access improvements at HS campus
Communication
Targeted messaging regarding key district activities and results
Use of multiple communication channels to update stakeholders on progress
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BOARD OF EDUCATION
ABOUT THE SCHOOL BOARD
The District is governed by the Board of Education (the “Board”). The Board is composed of seven
members elected at large. Pursuant to the state statutes, Board members serve three year terms.
Subsequent to each election, the Board elects a president, vice president, secretary, and treasurer. To
become a member of the Board of Education individuals must be a U.S. citizen and resident taxpayer of
the District, have lived within the District’s boundaries for one year, and be at least 24 years of age.
The Board has the responsibility of determining the policy of the District within the legal framework
established by the Missouri Revised Statutes. The Board makes all final decisions concerning
employment, termination of services, expenditures of funds, contracts, establishment of new programs,
student fees, tax levies, and construction of facilities.
The Board of Education typically meets on the fourth Thursday of the month. The Board’s open session
generally begins at 7:00 p.m. at the Districts’ administration building, 21005 S School Road, Peculiar, MO
64078
Community members are welcome to comment on agenda items during a specified time during each
meeting. Requests to speak need to be made prior to the beginning of the meeting. Comments on
agenda items are limited to three minutes.
Correspondence to the Board of Education may be directed the Board recording secretary Pam Steele,
PO Box 789, Peculiar, MO 64078 or via email at pam.steele@raypec.org.
BOARD OF EDUCATION MEMBERS
Leo Anderson .............................................................President
Ruth Johnson ......................................................... Vice President
Joe Anthuis ............................................................ Member
Barbara Boucher ........................................................Member
Maria Cannova Davies ...............................................Member
Dana Hille ...................................................................Member
Kim York .....................................................................Member
Kendra Hutsell ............................................................Treasurer
Pam Steele .................................................................Secretary
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EXECUTIVE ADMINISTRATION
Dr. Kari Monsees
Superintendent
Dr. Albert Voelker
Assistant Superintendent
Academic Services
Mr. Jay Harris
Administrative Services
Mrs. Lisa Hatfield
Director of Human Resources
Mrs. Kendra Hutsell
Chief Financial Officer
Mrs. Michele Stidham
Director of Communications
Mrs. Pam Steele
Administrative Assistant to
the Superintendent
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School Directory
School Name
Raymore - Peculiar Early Childhood Center
Creekmoor Elementary
Peculiar Elementary
Raymore Elementary
Shull Elementary
Stonegate Elementary
Timber Creek Elementary
Eagle Glen Intermediate
Bridle Ridge Intermediate
Raymore - Peculiar East Middle School
Raymore - Peculiar Academy
Raymore - Peculiar North High School
Raymore - Peculiar South High School
Address
500 S. Madison, Raymore , MO 64083
1501 Creekmoor Drive, Raymore, MO 64083
201 E. Third St, Peculiar, MO 64078
500 S. Madison, Raymore, MO 64083
11706 E. 211th St, Peculiar, MO 64078
900 S. Foxridge Dr., Raymore, MO 64083
310 E. Calico Dr., Raymore, MO 64083
100 S. Foxridge Dr., Raymore, MO 64083
900 E. 195th St., Raymore, MO 64083
17509 E. State Rt. 58, Raymore, MO 64083
21001 S. School Rd, Peculiar, MO 64078
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Principal
Linda Sharp (Coordinator)
Jerrod Fellhauer
Rob Weida
Michelle Hofmann
Missy Mattingly
Doug Becker
Lovie Driskill
Randy Randolph
Robin Jones
David Mitchell
James Brown
Steven Miller
Steven Miller
Telephone No.
816-892-1933
816-892-1675
816-892-1650
816-892-1925
816-892-1600
816-892-1900
816-892-1950
816-892-1750
816-892-1700
816-388-4000
816-892-1530
816-892-1550
816-892-1400
2014-15 Organizational Chart
Community
Board of Education
Superintendent
Kari Monsees
Director of Communications
Michele Stidham
Executive Asst./BOE Secretary
Pam Steele
Assistant Superintendent for
Administrative Services
Jay Harris
Chief Financial
Officer
Kendra Hutsell
Director of Human
Resources
Lisa Hatfield
Benefits Admin/
Payroll Supv
Nicole Osborn
Accounts
Payable
Staff
for Academic Services
Al Voelker
Director of
Technology
Ryan Gooding
Before/After
School
Supervisor
Sharon Perkins
Payroll
Transportation
Buildings &
Grounds
Joe Coon
Larry Dial
Director of Child
Nutrition
Colleen Johnston
Nursing
Supervisor
Jennifer Johnson
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Director of
ECSE – 4th gr
Special
Education
Jacque
Underwood
School
Psychologists
Director of
Student Services
& Sec. Ed.
Kristel Barr
Director of
Curr., Assessment
& Elem Ed
Karen Hurst
Director of
5-12 Special
Education
Linda Bass
Coordinator of
Instructional
Design and Tech.
Karmin Ricker
Building
Administration
Psych
Examiner
Early
Childhood
Building Process
Coordinators
Behavior
Interventionist
Instructional
Technology
¯
Raymore-Peculiar Building Locator
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21005 South School Road
Peculiar, MO 64078
Phone 816-892-1300
Fax 816-892-1380
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Phone 816-892-1500
Fax 816-892-1501
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Phone 816-892-1550
Fax 816-892-1551
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Raymore, MO 64083
Phone 816-892-1700
Fax 816-892-1701
198TH
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1501 Creekmoor Drive
Raymore, MO 64083
Phone 816-892-1675
Fax 816-892-1676
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201 East Third Street
Peculiar, MO 64078
Phone 816-892-1650
Fax 816-892-1651
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500 South Madison
Raymore, MO 64083
Phone 816-892-1925
Fax 816-892-1926
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Shull Elementary
11706 East 211th Street
Peculiar, MO 64078
Phone 816-892-1600
Fax 816-892-1601
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900 South Foxridge Drive
Raymore, MO 64083
Phone 816-892-1900
Fax 816-892-1901
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217TH
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300 East Calico Drive
Raymore, MO 64083
Phone 816-892-1950
Fax 816-892-1951
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Created by RDC 080607
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RAYMORE-PECULIAR SCHOOL DISTRICT
Elementary Attendance Boundaries
SW Fairfax Rd.
Kidwell Rd.
HAROLD DRIVE
TRUAX ROAD
Iroquois Dr.
HAWTHORNE DRIVE
163rd St.
East Middle School
RaymoreElementary
Park Dr.
SOUTH PECULIAR DRIVE
KENT DRIVE
Kreisel Dr.
Emerson Dr.
Huntsman Blvd.
Conway St.
NE Kaycee Dr.
E. 181st St.
Brook Pky.
Dogwood Dr.
E. 198th St.
S. Thorngrove Rd.
Ray-Pec Middle School
E. Brockview Ln.
Ray-Pec High School
Ray-Pec Freshman Center
S. Kendall Rd.
AdministrativeServices Center
214th Ter.
S. Jog Rd.
Pin Oak Ln.
E. 211th St.
W. 3rd St.
S. Knight Rd.
PeculiarElementary
S. Knight Ter.
Buck Dr.
S. Virginia Ln.
S. Deer Run Rd.
S. Deer Run Ct.
S. Peek Rd.
217th St.
Fox's Ln.
S. Craycraft Rd.
E. 229th St.
River Bend Rd.
E. Seville Cir
S. Rocky Rd.
S. Shadow Ct.
S. Laffoon Rd.
E. Brookfield Dr.
Cass St.
Industrial St.
255th Ter.
E. 255th St.
W. Wall St.
S. Main St.
7
E. 263rd St.
Attendance Area/Building Site
Creekmoor
Creekmoor Elementary 892-1675
Peculiar
Peculiar Elementary 892-1650
Raymore
Raymore Elementary 892-1925
Shull
Shull Elementary 892-1600
Stonegate
Stonegate Elementary 892-1900
TimberCreek
Timber Creek Elementary 892-1950
School District Border
GIS Maps - Robin Casteel
P. O. Box 789
Peculiar, MO 64078
Created 8.3.2009
Administrative Services Center 892-1300
11
.
RAYMORE-PECULIAR SCHOOL DISTRICT
Intermediate Attendance Boundaries
SW Fairfax Rd.
Kidwell Rd.
HAROLD DRIVE
TRUAX ROAD
Iroquois Dr.
HAWTHORNE DRIVE
163rd St.
East Middle School
RaymoreElementary
Park Dr.
SOUTH PECULIAR DRIVE
KENT DRIVE
Kreisel Dr.
Emerson Dr.
Huntsman Blvd.
Conway St.
NE Kaycee Dr.
E. 181st St.
Brook Pky.
Dogwood Dr.
E. 198th St.
S. Thorngrove Rd.
Ray-Pec Middle School
E. Brockview Ln.
Ray-Pec High School
Ray-Pec Freshman Center
S. Kendall Rd.
AdministrativeServices Center
214th Ter.
S. Jog Rd.
Pin Oak Ln.
E. 211th St.
W. 3rd St.
S. Knight Rd.
PeculiarElementary
S. Knight Ter.
Buck Dr.
S. Virginia Ln.
S. Deer Run Rd.
S. Deer Run Ct.
S. Peek Rd.
217th St.
Fox's Ln.
S. Craycraft Rd.
E. 229th St.
River Bend Rd.
E. Seville Cir
S. Rocky Rd.
S. Shadow Ct.
S. Laffoon Rd.
E. Brookfield Dr.
Cass St.
Industrial St.
255th Ter.
E. 255th St.
W. Wall St.
S. Main St.
7
E. 263rd St.
Attendance Areas/Building Site
BR
Bridle Ridge Intermediate 892-1700
EG
Eagle Glen Intermediate 892-1750
Ray-Pec
District
Administrative Services Center 892-1300
GIS Maps - Robin Casteel
P. O. Box 789
Peculiar, MO 64078
Created 8.3.2009
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ORGANIZATIONAL
SECTION
DISTRICT ENTITY
The legal name of the District is Reorganized School District No. R-II of Cass County, Missouri
(Raymore-Peculiar School District). The District is a political subdivision of the State of Missouri
and may levy and collect taxes within the guidelines and limitation of Missouri state statutes.
SIZE AND SCOPE
The Raymore-Peculiar School District is located in Cass County, Missouri. The District’s
economic base is a combination of industrial, commercial and residential.
The District encompasses approximately 95 square miles and is located in the northwestern
portion of Cass County. The District’s headquarters are located in the City of Peculiar. The City
of Raymore is also located within the District’s bounds. The District has a Census 2010
population of 32,913.
The City of Peculiar is located on I-49, approximately 30 miles south of downtown Kansas City,
Missouri, in the southern portion of the Kanas City metropolitan area.
The Raymore-Peculiar School District provides education to 6,000 students, Kindergarten
through 12th grade, and an additional 176 students in its early childhood education programs.
FACILITIES
The District’s educational facilities include six elementary, two intermediate schools, one
middle, one high school, an early childhood center, and an alternative education school. The
District also has a maintenance warehouse and an administration building.
PERSONNEL RESOURCES
The District employs over 800 staff members to assist in student learning. Personnel costs
account for 75% of the District’s total operating expenditures.
REPORTING
The District is required to complete a financial report every year called the Annual Secretary of
the Board Report (ASBR). The report is submitted to the Missouri Department of Elementary
and Secondary Education (DESE), and is the District’s year end summary of the District
financials, required by statue (Section 162.821, RSMo). Presentation of the District financial
information in the ASBR must agree with the District’s audited financial reports. This report is
13
required to be submitted by August 15 following the close of the fiscal year, which ends June
30. Data in the ASBR are used to create District profiles. These profiles allow financial results to
be compared for benchmarking purposes, making the ASBR a useful financial tool for various
organizations across the state.
GOVERNANCE
The District is governed by a Board of Education comprised of seven elected officials. Each
director must be twenty-four years old, be a resident taxpayer of the District, and live within
the District’s boundaries for one year prior to either being elected or appointed to one of the
vacant seats. All Board members serve three-year terms or until their successor is duly elected
and qualified.
The role of the Board of Education is to exercise general direction of the District and to ensure
that the schools are maintained as provided by the state statues, the rules and regulations of
the Missouri State Board of Education, the Missouri Department of Elementary and Secondary
Education (DESE), and the policies, rules and regulations of the District. In addition, the Board
is accountable to the electorate, and shall be responsive to the educational needs and the
imposed financial constraints of the District.
14
ACCOUNTING TERMINOLOGY
This budget is designed to conform to the format outlined in the Missouri
Financial Accounting Manual. Each item is reported as illustrated below:
Fund
Function
Object
Location
Project
10
1110
6410
001
010
XX
XXXX
XXXX
XXX
XXX
A. FUND refers to the categories established by Missouri Statute and is the first
two digits of an expenditure code.
10 INCIDENTAL FUND
This fund comprises the bulk, in terms of accounting entries, of school district
receipts and disbursements other than certified salaries and benefits.
20 TEACHER FUND
This sub-fund is defined by statue and must meet certain legal compliance
tests. It contains amounts paid for certified personnel salaries ,health
insurance and retirement.
30 DEBT SERVICE FUND
This fund includes accounts necessary to pay the amount of current interest
and principal on bond issues.
40 CAPITAL PROJECTS FUND
This fund includes purchases above $1000.00 per item and construction.
Grant money for equipment is deposited directly into this fund.
41 BONDS PROCEEDS CAPITAL OUTLAY
This fund is used for the purpose of the 2002 bond projects. It is a sub-fund
of the Capital Projects Fund.
of the Capital Projects Fund.
of the capital Projects Fund.
B. FUNCTION means the action or purpose for which a person or thing is used.
It includes the Activities, which are performed to accomplish the objectives of
the organization. The activities of the Raymore-Peculiar R-II School District
system are classified into five broad functions.
15
1000 INSTRUCTION
This includes the activities dealing directly with the teaching of pupils, and the
interaction between teachers and pupils. Teaching may be provided in the
classroom, in another location such as in a home or hospital, and other
learning activities such as those involving co-curricular activities. Included
here are the activities of aides or assistants of any type that assist in the
instructional process.
2000 SUPPORTING SERVICES
This includes those services that provide administrative, technical (such as
guidance and health), and logistical support to facilitate and enhance
instruction. Supporting services exist as adjuncts for the fulfillment of the
objectives of instruction, rather than as entities within themselves.
3000 COMMUNITY SERVICES
This includes those activities that are not directly related to providing
education for pupils in the district. These include services provided by the
school for the community as a whole and some segment of the community.
4000 FACILITIES ACQUISITION AND CONSTRUCTION SERVICES
This includes activities concerned with the acquisition of land and buildings;
building repairs and maintenance; the construction of buildings; the purchase
and installation of equipment; and site improvements.
5000 DEBT SERVICE
The servicing of the indebtedness of the local district is recorded here.
C. OBJECT codes identify the sources of revenue and the service or commodity
obtained for a specific expenditure.
1. REVENUE OBJECTS:
5100 LOCAL SOURCES
Revenues originating within the local school district.
5200 COUNTY SOURCES
County distributed receipts derived from county-wide sources.
5300 STATE SOURCES
Revenues distributed to the district from state tax collections.
5400 FEDERAL SOURCES
All revenues received from federal appropriations, either directly or
through state agencies.
5600 NON-REVENUE RECEIPTS
16
Income not derived from usual tax or other sources; includes bond
sales, insurance proceeds and sale of property.
5800 RECEIPTS FROM OTHER DISTRICTS
Includes tuition or contract services performed for other districts.
2. EXPENDITURE OBJECTS:
6100 SALARIES
Amounts paid to employees of the district who are considered to be in
a position of a permanent nature or hired temporarily, including those
substituting for those in permanent positions.
6200 EMPLOYEE BENEFITS
Amounts paid by the district in behalf of employees, over and above
gross salaries. Such payments are fringe benefits, and while not paid
directly to employees, nevertheless, are part of the cost of salaries and
benefits.
6300 CONTRACTED SERVICES
Amounts paid for personal services rendered by personnel who are not
on the payroll of the district and other services, which the district may
purchase.
6400 SUPPLIES AND MATERIALS
Amounts paid for material items of an expendable nature that are
consumed, worn out, or deteriorated in use, or items that lose their
identity through fabrication into different or more complex substances.
6500 CAPITAL OUTLAY
Amounts paid in expenditures for the acquisition or improvement of
fixed assets, e.g., buildings and equipment.
6600 OTHER OBJECTS
Amounts paid for goods and services not otherwise classified above.
D. LOCATION UNITS are used to identify the location.
000
Administrative Services Center
001
002
Raymore Elementary
003
Peculiar Elementary
004
17
005
Eagle Glen Intermediate School
006
007
010
Staff & Pupil Support
016
Curriculum & Instruction
020
Special Services
030
Buildings & Grounds
040
Food Service
050
Technology
061
Early Childhood
062
Raymore PCA
063
Day Care
080
Human Resources
090
Superintendent/Board of Education
100
Shull Elementary
200
East Middle School
270
Gifted
299
Middle School Activities
300
South High School
309
North High School
399
High School Activities
400
Summer School
401
Alternative Academy
E. PROJECT codes are used to identify special federally funded projects in
addition to the regular object code. They are also used to provide more
detail to codes when needed.
18
Explanation of Receipts
CODE SOURCE
EXPLANATION
5100
Local Sources
5111
Current Taxes
Assessed Valuation estimate of
$469,030,030, times the estimated tax
levy times 93% (estimated collection
rate). The estimated levy (5.0397 broken
down as follows: Fund 1 = 3.7500 and
(30) Debt Service = 1.2897)
5112
Delinquent Taxes
Estimated collection rate 7%
5113
School Trust Fund (Funds
placed in the teachers’
fund)
Proposition C sales tax revenue
estimated at $900 Weighted Average
Daily Attendance (5,716)
5114
Financial Institution Tax
Tax on financial institutions in the district,
paid to state and distributed through
county clerk. Estimate based on past
experience
5115
Merchants/Manufacturing
Add on
Tax to replace Merchants Manufacturing
Inventory Tax
5116
In Lieu of Tax
Amounts received for property taken off
the tax rolls. Includes TIF Surplus.
5141
Interest Earned
Earnings from temporary investments.
5142
Interest Earned
Accrued Interest on Bonds Sold
5143
Designated Interest
Bond Issue Interest Income
5151
Food Service – Students
Student payment for lunch is $2.15 in
grades K-6, $2.45 in grades 7-12.
5152
School Lunch Reduced
Price
Student payment for reduced lunch in
grades K-12 $.40.
5153
Food Service – Student
Breakfast
The price for breakfast purchased by
students in grades K-12 is $1.50.
19
5154
Breakfast – Reduced
Price
Student payment for reduced breakfast in
grades K-12 $.30.
5161
Food Service – Adult
Lunches
Adult lunch is priced at $2.85.
5162
Food Service – Adult
Breakfast
Breakfast purchased by adults is $2.00
per meal.
5165
Food Service – Ala Carte
Items purchased that are not included in
breakfast or lunch.
5171
Admissions
Amounts received from patrons and
students for a school activity.
5180
Community Services
Revenues from activities performed by
the district not directly related to providing
an education to students.
5190
Other Local Revenue
Other revenue from local sources.
5195
Prior Period Adjustment
Recovery of items previously expended in
a prior fiscal year.
5198
Miscellaneous Local
Revenue
All other revenue from local sources not
covered by the above code.
5200
County Sources
5211
Fines, Forfeitures
These sources of collection within the
county are distributed by September
enrollment within the county and placed
in the Teachers Fund.
5221
State Assessed Railroad
and Utility Tax
Taxes on railroads and utilities distributed
by fund, levy and September
membership.
5237
Other County Revenue
Other county revenue.
5300
State Sources
5311
Minimum Guarantee
Foundation aid program. Revenue will be
placed in the Teachers’ Fund.
20
5312
Transportation
State aid for transportation students.
Revenue will be placed in the general
fund.
5314
Early Childhood Special
Education
State aid for pre-school handicapped
program.
5319
Classroom Trust Fund
5322
Vocational/At Risk
Gaming revenue spent at the discretion of
the local school board. The revenue will
be placed in the teachers’ fund.
Amounts received from the state for
alternate education centers.
5324
Parents As Teachers
State Aid for Parents as Teachers and
Early Childhood Screening Programs.
5332
Vocational/Technical Aid
Funds for vocational teacher salaries,
supplies, etc.
5333
Food Service – State
Reimbursement for school lunches
5381
High Need Fund – Special
Education
Amounts received from the state in the
current year as a reimbursement for
expenditures during the prior year made
on behalf of a student with a disability
whose special education costs exceed
three times the district’s current
expenditure per average daily attendance
as calculated from the district’s Annual
Secretary of the Board Report (ASBR) for
the year in which the expenditures are
claimed
5397
Other
Amounts received from state agencies
not listed above.
5400
Federal Sources
5412
Medicaid
Amounts received as a reimbursement for
expenditures.
21
5441
Individuals With Disability
Education Act (IDEA)
Federal money for the handicapped
student educational programs.
5442
Early Childhood Special
Education
Federal funds for special education for
preschoolers.
5445
Food Service – Lunch
Reimbursement for student lunches.
5446
Food Service – Breakfast
Reimbursement for student breakfasts.
5448
Food Service – Snacks
Reimbursement for student snacks.
5461
Title IV, ESEA, Drug Free
Schools
Federal funds to pay for drug free schools
salaries and activities.
5497
Other Federal Revenue
Amounts received from federal sources
not listed above.
5600
Non-Revenue Receipts
5611
Sale Of Bonds
Amounts received as principal from the
sale of bonds.
5612
Premium On Bonds Sold
Amounts received as interest from the
sale of bonds.
5831
Contracted Educational
Services
Includes amounts received as Local Tax
Effort from another school district.
22
GENERAL ACCOUNTING PRINCIPLES
FUND ACCOUNTING
The accounts of the District are organized on the basis of funds, each of which is considered
to be a separate accounting entity. The operations of each fund are summarized by
providing a separate set of self-balancing accounts that include assets, liabilities, and fund
balances arising from revenues and expenditures. The following funds are used by the
District: General (Incidental), Teachers', Capital Projects, and Debt Service.
MEASUREMENT BASIS OF ACCOUNTING
The District uses the cash basis of accounting for revenues and expenditures for both
financial reporting and budgeting. Revenues are recognized when funds are received.
Expenses are recognized when payments are made. For audit purposes, governmentwide financial statements and fund financial statements are prepared using a modified
cash basis of accounting. This basis of accounting recognizes assets, net assets/fund
equity, revenues, and expenditures/expenses when they result from cash transactions.
BUDGETS AND BUDGETARY ACCOUNTING
The District follows the procedures below in establishing the budgetary data reflected in
the financial statements:
•
•
•
•
In accordance with Chapter 67, RSMo, the District adopts a budget for each fund of
the political subdivision.
Prior to June 30, the Chief Financial Officer, who serves as the budget officer,
submits to the Board of Education a proposed cash basis budget for the fiscal year
beginning on the following July 1. The proposed budget includes estimated
revenues and proposed expenditures for all district funds. Budgeted expenditures
cannot exceed beginning available monies plus estimated revenues for the year.
In June, the budget is legally enacted by a vote of the Board of Education.
Subsequent to its formal approval of the budget, the Board of Education has the
authority to make necessary adjustments to the budget by formal vote.
Adjustments made during the year are reflected in the budget information
included in the general purpose financial statements. Budgeted amounts are
approved by the Board of Education.
23
POST EMPLOYMENT BENEFITS
COBRA Benefits: Under the Consolidated Omnibus Budget Reconciliation Act (COBRA), the
District provides healthcare benefits to eligible former employees and their eligible
dependents. Certain requirements are outlined by the federal government for this coverage.
The premium is paid in full by the insured on or before the first day of each month for the
actual month covered. This program is offered for the duration of 18 to 36 months after the
termination date. There is no associated cost to the District under this program.
Retiree Benefits: Professional and support staff members participate in the Public School
Retirement System (PSRS) of the State of Missouri or in the Public Education Employee
Retirement System (PEERS) as allowed by law. Retired employees participating in PSRS or
PEERS, as well as their dependents, surviving spouse and children, are allowed to remain or
become members in District health benefit programs. Certain requirements are outlined by the
state government for this coverage. The premium is paid in full by the insured. There is no
associated cost to the District under this program.
COMPENSATING ABSENCES
District twelve month employees earn vacation time throughout the fiscal year. Vacation time
earned in the current fiscal year must be used by December 31st. After this date, employees
must have an approved plan from their supervisor to use the remaining vacation time. In
addition, employees qualifying for sick leave are awarded between 10 and 12 days per year
based upon their employee classification. Unused days may rollover to the following year, and
may accumulate up to a defined amount based upon employee classification. Remaining unused
sick leave is payable to the employee upon retirement at the rate of $25.00 per day.
NINE AND TEN MONTH EMPLOYEES’ SALARIES
Payroll checks are written and dated in June for July and August payrolls and are included in the
financial statements as expenditures paid in the month of June. This practice has been
consistently followed in previous years and is consistent with many other Missouri school
districts.
CASH AND TEMPORARY INVESTMENTS
The District maintains a cash and temporary investment pool that is available for use by all
funds except the Debt Service Fund (state law requires that all deposits of the Debt
24
Service Fund be kept separate and apart from all other funds of the District). The District also
keeps Bond Issue funds separate.
The District may purchase any investments allowed by the State Treasurer. These include:
obligations of the United States government or any agency or instrumentality thereof maturing
and becoming payable not more than three years from date of purchase; or repurchase
agreements maturing and becoming payable within ninety days secured by U.S. Treasury
obligations or obligations of U.S. government agencies or instrumentalities of any maturity, as
provided by law.
Investments of the pooled accounts consist primarily of the bank checking account, repurchase
agreements, bank money market accounts, and fully insured certificates of deposit. Interest
income, when earned, is allocated to individual funds based upon cash and temporary balances.
TAXES
Property taxes attach as an enforceable lien on property as of January 1. Taxes are levied on
November 30. All unpaid taxes become delinquent January 1 of the following year. The
county collects the property taxes and remits them to the District on a monthly basis.
LONG TERM DEBT
Article VI, Section 26(b), Constitution of Missouri, limits the outstanding amount of authorized
general obligation bonds of a district to 15% of the assessed valuation of a district (including
state assessed railroad and utilities).
PENSION PLANS
The District contributes to the Public School Retirement System of Missouri (PSRS), a cost
sharing multiple employer defined benefit pension plan. PSRS provides retirement and disability
benefits to certificated employees and death benefits to members and beneficiaries. Positions
fully covered by the Public School Retirement System are not covered by Social Security. PSRS
benefit provisions are set forth in Chapter 169.010.141 of the Missouri Revised Statutes.
25
Effective July 1, 2014, PSRS members are required to contribute 14.5% of their annual covered
salary and the District is required to contribute a matching amount. The contribution requirements
of members and the District are established and may be amended by the PSRS Board of Trustees.
The District also contributes to the Public Education Employee Retirement System of Missouri
(PEERS), a cost sharing multiple-employer defined benefit pension plan. PEERS provides
retirement and disability benefits to employees of the district who work 20 or more hours per
week and who do not contribute to the Public School Retirement System of Missouri. Certain
part-time certificated employees may be covered by this plan. Benefit provisions are set forth in
Chapter 169.600.715 of the Missouri Revised Statutes.
Effective July 1, 2014, PEERS members are required to contribute 6.86% of their annual covered
salary and the District is required to contribute a matching amount. The contribution
requirements of members and the District are established and may be amended by the PEERS
Board of Trustees.
DEFERRED COMPENSATION PLANS
The District offers its employees a choice of deferred contribution plans established in
accordance with Internal Revenue Code Sections 403(b) and 457(b). These plans available to
district employees permit them to defer a portion of their salary for future years. Under the
403(b) and 457(b) plans, all amounts of compensation deferred, all property and rights
purchased with those amounts, and all income attributable to those amounts, property or
rights are solely the property of the contributor and are not subject to the creditors of the
District. All amounts being deferred are required to be held in a tax exempt trust or custodial
account of an annuity contract insulating such amounts from the District’s creditors. The
District has no liability for losses under either plan.
EMPLOYEE INSURANCE BENEFITS
The District utilizes Blue Cross Blue Shield for health benefits, Delta Dental for dental benefits,
Superior Vision for voluntary vision care benefits, Standard Life for life insurance benefits, and
Metlife for disability benefits to participating employees and their families. The participating
employees cover costs associated with family through payroll deductions based on their
coverage election. The District’s maximum liability for each employee and in the aggregate for a
one year period is limited by insurance coverage specifications.
26
DISTRICT INSURANCE PROGRAM
The District participates in a public entity self insured risk pool for insurance coverage.
Workers’ Compensation, Property, Liability, and Treasurer’s Bond coverage is provided by the
Missouri United School Insurance Council (M.U.S.I.C.). Deposits are made to the pool by the
District to cover anticipated losses. These deposits are reported as an insurance expense. The
pool purchases reinsurance to further protect against large losses. In the event that the
deposited amounts and reinsurance proceeds are insufficient to pay claims, the District can be
assessed for additional amounts. No provision has been made for this contingency, as it
appears improbable that assessments would be needed. All deposits are charged to insurance
expenses when made.
CONTINGENCIES
Should any claims or lawsuits be filed against the District, it is the opinion of district
management that the potential loss on all claims and lawsuits would not be significant to the
District’s financial statements taken as a whole and most, if not all, would be covered by the
District’s Errors and Omission Insurance Policy.
INTERNAL CONTROL
As stewards of public funds, it is imperative the District has appropriate policies and procedures in
place to achieve the goal of providing education to students as effectively and efficiently as possible.
Governmental entities are subject to public scrutiny and accountability. District policies are the
responsibility of the Board of Education. Management and staff have the responsibility to carry out
Board policies with fidelity. It is incumbent upon all District employees to act in the best interest of
the District and to report any suspicions of fraudulent or suspect activity to his or her supervisor or
the administration.
Internal control procedures are integral to complete and accurate financial reporting. Processes
are developed and operated under a system of internal controls that:
1.
2.
3.
4.
5.
6.
7.
Safeguard the District’s assets.
Check the accuracy and reliability of accounting data.
Promote operational efficiency and effectiveness.
Protect District personnel.
Ensure adherence to prescribed managerial policies.
Ensure compliance with applicable District policies and regulations.
Comply with Missouri Statutes and federal laws and regulations.
27
BUDGET POLICIES AND PROCEDURES
FISCAL RESPONSIBILITY
(District Fraud)
FILE: DA
BASIC
The Board acknowledges its fiduciary responsibility for funds received by the district. Board
members, staff and others who have a business relationship with the Raymore-Peculiar R-II
School District will act with integrity, diligence and professionalism in matters involving the
fiscal resources of the district. This policy applies to any irregularity involving employees,
consultants, vendors, contractors or any other parties who have a business relationship with
the district.
Each administrator should be familiar with the types of fraud that might occur within his or
her area of responsibility and should be alert for any indication of fraud. Investigations will
be performed without regard to length of service, title/position, or relationship.
No Board member or employee of the district will take adverse employment action against
any individual who, in good faith, reports suspected fraud or financial misconduct in
accordance with this policy. No Board member or employee of the district will retaliate
against any individual for providing truthful information to law enforcement in conjuction
with an investigation regarding alleged financial misconduct.
Students who, in good faith, report suspected fraud or financial misconduct will not be
disciplined or penalized for making such a report. Staff members who receive such a report
are obligated to notify the superintendent or designee.
Finance/Audit Committee
A finance/audit committee will be established in accordance with Board policy. Members of
the committee will be appointed annually by the Board. No person may serve more than
two consecutive terms on the finance/audit committee. The finance/audit committee will
have at least one teacher and one building-level administrator as members. The duties of
this committee include:
1.
Making recommendations to the Board regarding the selection of an accounting firm to
conduct the annual district audit.
2.
Ensuring that fraud prevention practices are in place and effective.
3.
Reviewing Board-adopted ethics and conflict of interest policies and monitoring Board
member and staff adherence to those policies as they relate to fiscal matters.
28
4.
Reviewing administrative procedures relating to purchasing, payment, management of
funds received through grants, and control of receipts from student activities and
fundraisers. Any recommendations for improving these procedures will be forwarded
to the superintendent or designee.
5.
Working with auditors and any state or federal officials to facilitate all audits.
The finance/audit committee will operate in accordance with the Missouri Sunshine Law.
Fraud Prevention
For the purpose of this policy, fraud (or fraudulent act or activity) is the intentional, false
representation or concealment of a material fact for the purpose of inducing another to act
upon it to his or her injury. Fraudulent activity includes misappropriation and other fiscal
irregularities, examples of which include, but are not limited to:
1.
Any dishonest or fraudulent act.
2.
Misappropriation of funds, supplies or other assets.
3.
Impropriety in the handling or reporting of money or financial transactions.
4.
Profiteering as a result of insider knowledge of district activities.
5.
Violation of applicable conflict of interest policies.
6.
Accepting or seeking anything of material value from contractors, vendors or persons
providing services or materials to the district except as allowed in the applicable conflict
of interest policy.
7.
Destruction, removal or inappropriate use of records, furniture, fixtures or equipment.
8.
Any similar or related irregularity.
Reporting Suspected Fraud
Any person who has reasonable cause to suspect fraud should report that suspicion to the
finance/audit committee or superintendent immediately. Employees or district volunteers
who have reasonable cause to suspect fraud are required to report it and may be disciplined
or dismissed for not doing so.
29
The superintendent may designate another administrator to receive such reports. If the
allegation of fraud involves the superintendent or the designated administrator, the report
should be made to the Board president. Reports will be kept confidential to the extent
allowed by law. The person filing the report must not contact the suspected individual in an
effort to determine facts or demand restitution and must not discuss the case, facts,
suspicions or allegations with anyone until the investigation is complete unless specifically
authorized to do so.
Investigating Suspected Fraud
The superintendent has the primary responsibility for the investigation of all suspected
fraudulent acts as defined in this policy and the authority to delegate that responsibility to
another appropriate entity. During an investigation, the superintendent or designee will
have access to all district records pertinent to the investigation and the authority to
examine, copy or remove all or any portion of the contents of files, desks, cabinets and other
storage facilities on the premises without the prior knowledge or consent of any individual
who might use or have custody of any such items. The superintendent or designee will
maintain a record of any property or files removed. No person will be permitted to alter,
destroy, mutilate, conceal, cover up or falsify any record or document with the intent to
impede, obstruct or influence an investigation.
If the investigation substantiates allegations that fraudulent activities have occurred, the
superintendent or designee will issue reports to the Board of Education and any personnel
deemed appropriate by the superintendent or designee. After consultation with the
superintendent and legal counsel, the Board will decide whether to prosecute or refer the
investigation results to appropriate law enforcement.
If the superintendent is the subject of the investigation, the Board president will designate
an appropriate person to conduct the investigation.
Prohibited Activity
The term fraud, misappropriation and irregularities refer to, but are not limited to:
►
►
►
►
►
►
►
►
►
Any dishonest or fraudulent act
Forgery or alteration of documents
Misapplication of funds or assets
Impropriety in reporting transactions
Profiting on insider knowledge
Gifts from vendors (outside $ limits)
Destruction of records or assets
Disappearance of records or assets
Disclosure of confidential information
30
►
►
►
►
►
Any similar or related irregularity
Financial report misrepresentation
Destruction, removal, or inappropriate use of records, furniture, fixtures and
equipment
Authorizing or receiving payments for hours not worked
Accepting or seeking anything of material value from contracts, vendors, or persons
providing services/materials to the District that may be construed to be an attempt to
influence the performance of an employee’s official duty in the scope of employment
for the District.
Confidentiality
The finance/audit committee will receive information on a confidential basis from any
person who suspects that a fraudulent activity has occurred. That individual should contact
the committee immediately and should not attempt to confront the accused or conduct
his/her own investigation.
Reports will be kept confidential to the extent allowed by law.
Suspension/Termination
During an investigation, the suspected individual may be suspended with pay.
Employees who violate any portion of this policy are subject to discipline, including
termination and referral for prosecution when appropriate.
FILE: DB
CRITICAL
ANNUAL BUDGET
One of the primary responsibilities of the Board of Education is to secure adequate funds to
conduct a quality program of education in the school district. The annual school budget
represents a written document presenting the Board's plan for allocation of the available
financial resources into an explicit expenditure plan to sustain and improve the educational
function of the school district. It is a legal document describing the programs to be
conducted during the fiscal year and is the basis for the establishment of tax rates for the
district.
The planning and preparation of the budget is a continuing process. It must involve a
number of people who have knowledge of the educational needs of the community and who
can provide accurate data in regard to the financial potential of the district. Members of the
31
Board, citizens, students and professional and support staff members should be involved in
the planning process, which culminates in the preparation of the budget document. The
superintendent will establish procedures that seek input from the appropriate people on
budgetary needs and that consider the priorities established by the Board.
The Board designates the superintendent to serve as the budget officer of the district. As
budget officer, the superintendent will direct the planning and preparation of the budget
and will submit it to the Board for approval. The superintendent will present to the Board a
tentative budget proposal for the following year and will present the final budget proposal
before the new fiscal year begins, as provided by law.
The Board may revise the items contained therein and will at that meeting adopt the portion
of the budget dealing with the salary schedule and the needed tax rate for the district.
Should the adopted budget require an increase in the tax levy above the authorized level
that the Board may levy, the tax levy increase shall be presented to the voters for approval.
The budget shall be appropriately adjusted if the voters fail to pass the tax levy increase. The
Board will conduct at least one (1) public hearing regarding the proposed budget and
taxation rate.
The annual budget document shall present a completed financial plan for the ensuing fiscal
year and shall include at least the following statutory requirements:
►
A budget message describing the important features of the budget and major changes
from the preceding year.
►
Estimated revenues to be received from all sources for the fiscal year, with a
comparative statement of actual or estimated revenues for the two (2) years next
preceding, itemized by year, fund and source.
►
Proposed expenditures for each department, office and other classification for the
fiscal year, with a comparative statement of actual or estimated expenditures for the
two (2) years preceding, itemized by year, fund, activity and object.
►
The amount required for the payment of interest, amortization and redemption
charges on the debt of the school district.
►
A general budget summary.
In no event shall the total proposed expenditures from any fund exceed the estimated
revenues to be received plus any unencumbered balance or less any deficit estimated for
the beginning of the fiscal year. Upon the recommendation of the superintendent, the Board
will approve a system of internal accounting to ensure proper financial accounting of
revenues and expenditures.
32
The adopted budget of the Raymore-Peculiar R-II School District serves as the control to
direct and limit expenditures in the district. Overall responsibility for assuring control rests
with the superintendent, who will establish procedures for budget control and reporting
throughout the district.
The total amounts that may be expended during the fiscal year for the operation of the
school district are set forth in the budget. The total budgeted expenditure for each program
is the maximum amount that may be expended for that classification of expenditures during
the school year unless a budget transfer is recommended by the superintendent and is
approved by the Board.
The Board will review the financial condition of the district monthly and shall require the
superintendent to prepare a monthly reconciliation statement. This statement will show the
amount expended during the month, total (to date) for the fiscal year, receipts and
remaining balances in each fund. This statement will be used as a guide for projected
purchasing and as a guide for budget transfers.
During the fiscal year the superintendent may transfer any unencumbered balance or
portion thereof from the expenditure authorization of one (1) account to another, subject to
limitations provided by state laws and approval by the Board.
All moneys received by the school district shall be disbursed only for the purposes for which
they are levied, collected or received.
FILE: DBB
CRITICAL
FISCAL YEAR
The fiscal year is defined as beginning annually on the first day of July and ending on the
thirtieth day of June following.
The district treasurer shall not draw any check or issue any order for payment that is in
excess of the income and unencumbered revenue of the school district for the fiscal year
beginning on the first day of July and ending on the thirtieth day of June following.
FILE: DC
CRITICAL
TAXING AND BORROWING AUTHORITY/LIMITATIONS
33
The Board is responsible for levying ad valorem property taxes as necessary to operate the
Raymore-Peculiar R-II School District in a manner that promotes achievement for all
students. Taxes will be levied in accordance with law.
Increasing Taxing Authority
The Board is authorized to set an operating tax rate of $2.75. The Board will seek voter
approval to increase the tax rate ceiling, in accordance with law and as necessary to better
serve the students of the district. The district may also seek voter approval to forgo all or
part of the reduction of the operating levy due to Proposition C sales tax receipts, as allowed
by law.
The Board may also seek voter approval to increase the bonded indebtedness of the district
in accordance with law and as necessary to provide an appropriate learning environment for
district students. The Board of Education has a bonded indebtedness limit of 15 percent of
the value of taxable tangible property as shown by the last completed assessment for state
and county purposes.
Tax Rate Hearing Notice
The Raymore-Peculiar R-II School District will annually set the tax rate after first notifying the
public and conducting at least one public hearing. Notice of the hearing will be given by
publication in a newspaper of general circulation or by posting such notice in at least three
public places within the district, in accordance with law. The district will publish or post the
notice at least seven (7) days prior to the hearing, and the notice will include the:
1.
Date, time and place of the hearing.
2.
Assessed valuation by category of real, personal and other tangible property in the
district for the fiscal year for which the tax is to be levied and the preceding tax year.
3.
Amount of revenue required to be provided from the property tax as set forth in the
adopted annual budget for each rate levied.
4.
Tax rates proposed to be set for the various purposes of taxation.
5.
Increase in tax revenue due to an increase in assessed value as a result of new
construction and improvement.
6.
Increase, both in dollar value and percentage, in tax revenue as a result of
reassessment if the proposed tax rate is adopted.
34
Tax Rate Hearing
The superintendent will provide the Board the same information included in the tax rate
hearing notice prior to the tax rate hearing. The tax rate hearing will include an opportunity
for citizens to speak before the Board. The Board will set the tax rate after the hearing.
The tax rate will be calculated to produce substantially the same revenues as required in the
annual budget. The Board will have sole authority in determining what part of the total
authorized rate shall be used to provide revenue for each of the funds. Before setting the
rates for the teachers' and incidental funds, the Board will set the rate for the capital
projects fund as necessary to meet the district's obligations.
Submitting the Tax Rate
Upon receiving notice from the clerk or other official of the county or counties in which the
district is located, the district shall submit a nonbinding projected tax levy by April 8.
The Board shall forward a tax rate to the county clerk of every county in which the district is
located on or before September 1 of each year, except that districts located partially or
wholly in St. Louis City or any county with a charter form of government will submit their tax
rates not later than October 1. If the rate is less than one dollar, the rate will be calculated to
the nearest one-tenth of a cent, and the district will round up a fraction greater than or
equal to five/one-hundredths of a cent to the next higher one-tenth of a cent. If the rate is in
excess of one dollar, the estimate will be calculated to one/one-hundredths of a cent, and
the district will round up a fraction greater than or equal to five/one-thousandths of one
cent to the next higher one/one-hundredth of a cent.
Legal Compliance
If the district receives from the county clerk the state auditor's finding that the proposed
rate does not comply with Missouri law, the Board will have 15 days from the date of receipt
of the finding to accept or reject in writing the rate change certified by the state auditor and
to submit all requested information to the state auditor. A copy of the Board's acceptance or
rejection and any information submitted to the state auditor shall also be mailed to the
county clerk.
Borrowing Authority
The Board may borrow money in anticipation of collection of taxes for the purpose of
securing funds for school operations, including the debt service fund. Issuance of all tax and
revenue anticipation notes requires approval of the majority of the members of the Board.
The notes may be issued at any time in any year, and the aggregate outstanding principal
amount of the notes issued in one (1) year for any fund shall not exceed the amount of the
35
Board's estimate of the year's requirement for the fund. The notes shall be payable within
12 months from date of issuance.
Bonded Indebtedness
The Board may borrow money and issue bonds for:
1.
Purchasing schoolhouse sites and other land for school purposes.
2.
Erecting or furnishing schoolhouses or library buildings.
3.
Building additions to or repairing old buildings.
4.
Purchasing school buses and other transportation equipment.
5.
Paying off and discharging assessments made by counties, cities, towns and villages or
other political subdivisions or public corporations of the state against the district.
Funds raised through the sale of bonds may be used only for the purposes set forth in the
election that authorized the sale of bonds.
The following points of state law shall govern the Board's issuance of bonds:
1.
A four-sevenths vote is required before the issuance of bonds if the issue is submitted
at a municipal election or at the general or primary election held in even-numbered
years. At all other elections, a two-thirds vote is required.
2.
The Board of Education has a limit of bonded indebtedness of 15 percent of the value
of taxable tangible property as shown by the last completed assessment for state and
county purposes.
3.
Bonds shall be issued in denominations of $1,000 or in any multiples of $1,000.
4.
The bonds, in whole or in part, shall not run for more than 20 years from the date they
were issued.
5.
The revenues from taxes levied for the purpose of satisfying bonded indebtedness
obligations, both principal and interest, shall be recorded in the debt service fund.
FILE: DCB
CRITICAL
36
POLITICAL CAMPAIGNS
No contribution or expenditure of district funds shall be made directly by any Board
member, employee or agent of the district to advocate, support or oppose any ballot
measure or candidate for public office. This does not prevent Board members or
administrators from making public appearances or issuing press releases concerning any
such ballot measures.
Reasonable expenditures may be made solely for the purpose of providing patrons of the
district with objective information regarding ballot measures in order to inform voters
concerning issues that directly affect the district.
FILE: DD
BASIC
GRANTS
Application for Grants
The district directs the superintendent or designee to pursue all grants and other alternative
sources of funds, goods and services that are consistent with the district’s goals and
educational strategies and that will enhance the educational offerings of the district.
All grants must:
►
Be based on a specific set of internal objectives that relate to the established goals and
objectives of the district.
►
Provide measures for evaluating whether project objectives are being or have been
achieved.
►
Conform to state and federal laws and to the policies of the Board in the execution of
the project.
Before a grant application is submitted, the superintendent or designee will determine
whether the district has the appropriate staff to support the grant project and to maintain
accurate records required by the granting entity, as well as adequate resources if matching
funds are required. Grants requiring matching funds or in-kind services shall be submitted to
the Board.
37
All grants that involve district property, students or personnel in their capacity as employees
are considered district grants and are subject to the requirements of this policy. No
individual will use grant proceeds in the district without district permission.
Administration of Grants
Every grant involving the district must have a designated contact for the grant who is an
employee of the district to oversee grant activity and ensure the appropriate records,
evaluations and procedures are used.
All grant funds received must be deposited in district accounts. District policies regarding
purchasing, expenditure of funds and employment will be followed when expending grant
funds. Staff positions created through grant funding will be filled pursuant to Board policy.
Accurate records will be kept of all grant expenditures. An annual report will be provided to
the superintendent or designee on the status of the grant program, participation in the
program and the success of the program.
FILE: DEA
CRITICAL
REVENUES FROM TAX SOURCES
Local
The Board of Education, through the adoption of the annual budget, shall prepare an
estimate of the amount of money to be raised by taxation for the ensuing school year, the
rate required to produce the amount, and the rate necessary to sustain the district meeting
principal and interest payments on the bonded indebtedness and providing the funds to
meet other legitimate district purposes.
Whenever it becomes necessary, in the judgment of the Board, to increase the tax rate
beyond the authorized level (the amount last approved by the voters of the district or as
subsequently revised according to law), the Board shall determine the rate of taxation
necessary to be levied in excess of the existing rate and submit the proposition to the voters
of the district. Election procedures shall be in compliance with state law and Article X,
Section 11(c) of the Missouri Constitution.
State
The Board of Education will accept all available state funds to which the district is entitled by
law or through regulations of the Missouri State Board of Education and/or Missouri
38
Department of Elementary and Secondary Education. State funds, both categorical and
general, are based upon objective formulae. The superintendent shall be responsible for
ensuring that the district files the required reports and forms to secure the amount of state
funds to which it is entitled.
Federal
Applications shall be made for federal funds when available, provided that none of the
conditions of acceptance is in disharmony with state law, the policies, rules and regulations
of the Board of Education and the objectives of the district. The school district shall comply
with all federal requirements governing these moneys, and shall account for each federal
project separately and expend said funds as authorized by the approved project application
only.
FILE: DED
CRITICAL
DISPOSITION OF UNBUDGETED REVENUE
The Board of Education recognizes that due to special circumstances, the school district may
occasionally receive revenue not budgeted.
In the event such revenues are received, the Board will disburse the revenues in accordance
with any provisions or requirements accompanying the allocation. The Board, when
authorized to establish local policy pertaining to the procedure and schedule for the
disbursement of such revenues, shall establish an appropriate policy upon the
recommendation of the superintendent.
Recommendations for procedural guidelines specifying a disbursement plan for moneys
designated to the teachers' fund should be determined after receiving the suggestions of the
professional staff. However, in accordance with state constitutional provisions, unbudgeted
revenue received during the budget year shall not alter compensation of employees within
the current contract period.
FILE: DFA
CRITICAL
REVENUES FROM INVESTMENTS/USE OF SURPLUS FUNDS
The Board authorizes and appoints the superintendent [or business officer or treasurer] to
serve as investment officer of the school district ("district") to invest surplus school district
39
moneys which are determined as not being immediately needed for the operation of the
district. The superintendent shall follow procedures adopted by the Board in making
investments and obtaining the best interest rates possible. Collateralized investments will
comply with the requirements of the Financial Institutions Reform, Recovery, and
Enforcement Act (FIRREA) of 1989.
I.
Scope
This policy applies to the investment of all operating funds of the district.
1.
Pooling of Funds
Except for cash in certain restricted and special funds, the district will
consolidate cash balances from all funds to maximize investment earnings.
Investment income will be allocated to the various funds based on their
respective participation and in accordance with the generally accepted
accounting principles.
2.
External Management of Funds
Investment through external programs, facilities and professionals operating in
a manner consistent with this policy will constitute compliance.
II.
General Objectives
1.
Safety
Safety of principal is the foremost objective of the investment program.
Investments shall be undertaken in a manner that seeks to ensure the
preservation of capital in the overall portfolio. The objective will be to mitigate
credit risk and interest rate risk.
a.
Credit Risk
The district will minimize credit risk, the risk of loss due to the failure of
the security issuer or backer, by:
►
Pre-qualifying
the
financial
institutions,
brokers/dealers,
intermediaries, and advisors with which the district will do
business.
40
►
b.
Diversifying the portfolio so that potential losses on individual
securities will be minimized.
Interest Rate Risk
The district will minimize the risk that the market value of securities in
the portfolio will fall due to changes in general interest rates, by:
2.
►
Structuring the investment portfolio so that securities mature to meet
cash requirements for ongoing operations, thereby avoiding the
need to sell securities on the open market prior to maturity.
►
Investing operating funds primarily in shorter-term securities.
Liquidity
The investment portfolio shall remain sufficiently liquid to meet all operating
requirements that may be reasonably anticipated. This is accomplished by
structuring the portfolio so that securities mature concurrent with cash needs
to meet anticipated demands (static liquidity). Furthermore, since all possible
cash demands cannot be anticipated, the portfolio should consist largely of
securities with active secondary or resale markets (dynamic liquidity). A portion
of the portfolio also may be placed in bank deposits or repurchase agreements
that offer same-day liquidity for short-term funds.
3.
Yield
The investment portfolio shall be designed with the objectives of attaining a
market rate of return throughout budgetary and economic cycles, taking into
account the investment risk constraints and liquidity needs. Return on
investment is of secondary importance to the safety and liquidity objectives
described above. The core of investments are limited to relatively low risk
securities in anticipation of earning a fair return relative to the risk being
assumed. Securities shall not be sold prior to maturity with the following
exceptions:
►
A security with declining credit may be sold early to minimize loss of
principal.
►
A security swap would improve the quality, yield, or target duration in the
portfolio.
►
Liquidity needs of the portfolio require that the security be sold.
41
III.
Standards of Care
1.
Prudence
The standard of care to be used by investment officials shall be the "prudent
person" standard and shall be applied in the context of managing an overall
portfolio. Investment officers acting in accordance with written procedures and
this investment policy and exercising due diligence shall be relieved of personal
liability for an individual security's credit risk or market price changes, provided
deviations from expectations are reported in a timely fashion to the governing
body and the liquidity and the sale of securities are carried out in accordance
with the terms of this policy.
Investments shall be made with judgment and care, under circumstances then
prevailing, which persons of prudence, discretion and intelligence exercise in
the management of their own affairs, not for speculation, but for investment,
considering the probable safety of their capital as well as the probable income
to be derived.
2.
Ethics and Conflicts of Interest
Officers and employees of the district involved in the investment process shall
refrain from personal business activity that could conflict with the proper
execution and management of the investment program, or that could impair
their ability to make impartial decisions. Employees and investment officials
shall disclose any material interests in financial institutions in which they
conduct business. They shall further disclose any personal financial/investment
positions that could be related to the performance of the investment portfolio.
Employees and officials shall refrain from undertaking personal investment
transactions with the same individual with which business is conducted on
behalf of the district.
3.
Delegation of Authority
Authority and responsibility for management of the day-to-day operations of
the investment program may be granted to the superintendent or designee
and/or an external professional organization, including Missouri Securities
Investment Program ("MOSIP"). The investment officer shall ensure that the
investment program's operations are in accordance with the established
written procedures and internal controls for the operation of the investment
program consistent with this investment policy. Procedures should include
references to: safekeeping, delivery vs. payment, investment accounting,
42
repurchase agreements, wire transfer agreements, and collateral/depository
agreements. No person may engage in an investment transaction except as
provided under the terms of this policy and the procedures established by the
investment officer.
IV.
Investment Transactions
1.
Authorized Financial Dealers and Institutions
A list will be maintained of financial institutions authorized to provide
investment transactions. In addition, a list also will be maintained of approved
security brokers/dealers selected by creditworthiness. These may include
"primary" dealers or regional dealers that qualify under Securities and
Exchange Commission (SEC) Rule 15C3-1 (uniform net capital rule).
All financial institutions and broker/dealers who desire to become qualified for
investment transactions must supply the following as appropriate:
►
Audited financial statements.
►
Proof of National Association of Securities Dealers, Inc. (NASD) certification.
►
Completed broker/dealer questionnaire.
►
Certification of having read and understood and agreeing to comply with
the district's investment policy.
An annual review of the financial condition and registration of qualified
financial institutions and broker/dealers will be conducted by the
superintendent or designee and/or the designated external professional
organization.
[Optional: From time to time, the investment officer may choose to invest or
cause or permit investments to be made in instruments offered by emerging or
minority firms and community financial institutions. In such situations, a waiver
to the criteria under Paragraph 1 may be granted by the governing body. All
terms and relationships will be fully disclosed prior to purchase and will be
reported to the governing body of the district on a consistent basis. The
governing body of the district should approve these types of investment
purchases in advance.]
2.
Internal Controls
43
The investment officer is responsible for establishing and maintaining an
internal control structure that will be reviewed annually with the district's
independent auditor. The internal control structure shall be designed to ensure
that the assets of the district are protected from loss, theft or misuse and to
provide reasonable assurance that these objectives are met. The concept of
reasonable assurance recognizes that (1) the cost of control should not exceed
the benefits likely to be derived and (2) the valuation of costs and benefits
require estimates and judgments by management.
The internal controls shall address the following points:
3.
►
Control of collusion.
►
Separation of transaction authority from accounting and record keeping.
►
Custodial safekeeping.
►
Avoidance of physical delivery securities.
►
Clear delegation of authority to subordinate staff members.
►
Written confirmation of transactions for investments and wire transfers.
►
Development of a wire transfer agreement with the lead bank and third
party custodian.
Delivery vs. Payment
All trades where applicable will be executed by delivery vs. payment (DVP) to
ensure that securities are deposited in eligible financial institutions prior to the
release of funds. All securities shall be perfected in the name or for the account
of the district or MOSIP or other designated external professional organization
and shall be held by a third-party custodian as evidenced by appropriate
safekeeping receipts.
V.
Suitable and Authorized Investments
1.
Investment Types
In accordance with and subject to restrictions imposed by current statutes, the
following list represents the entire range of investments that district will
44
consider and which shall be authorized for the investments of funds by the
district.
2.
a.
Securities issued by State of Missouri -- The district may invest in obligations
of the Missouri State government for which the full faith and credit of
the State of Missouri are pledged for the payment of principal and
interest.
b.
United States Treasury Securities -- The district may invest in obligations of
the United States government for which the full faith and credit of the
United States are pledged for the payment of principal and interest.
c.
United States Agency Securities -- The district may invest in obligations issued
or guaranteed by any agency or any wholly owned corporation of the
United States Government as described in V (2).
d.
Repurchase Agreements -- The district may invest in contractual agreements
between the district and commercial banks or primary government
securities dealers. The purchaser in a repurchase agreement (repo)
enters into a contractual agreement to purchase Treasury and
government agency securities while simultaneously agreeing to resell
the securities at predetermined dates and prices.
e.
Collateralized Public Deposits (Certificates of Deposit) -- Instruments issued
by financial institutions which state that specified sums have been
deposited for specified periods of time and at specified rates of interest.
The certificates of deposit are required to be backed by acceptable
collateral securities as described in §§ 110.010 - .020, RSMo.
f.
Bankers' Acceptances --Time drafts drawn on and accepted by a commercial
bank, otherwise known as bankers' acceptances. The district may invest
in bankers' acceptances issued by domestic commercial banks
possessing the highest rating issued by Moody's Investor Services, Inc.
or Standard and Poor's Corporation.
g.
Commercial Paper -- The district may invest in commercial paper issued by
domestic corporations, which has received the highest rating issued by
Moody's Investor Services, Inc. or Standard and Poor's Corporation.
Eligible paper is further limited to issuing corporations that have total
assets in excess of five hundred million dollars ($500,000,000).
Security Selection: The following list represents the entire range of United States
Agency Securities that district will consider and which shall be authorized for
45
the investment of funds by the district. Additionally, the following definitions
and guidelines should be used in purchasing the instruments:
3.
a.
U.S. Govt. Agency Coupon and Zero Coupon Securities -- Bullet coupon bonds
with no embedded options.
b.
U.S. Govt. Agency Discount Notes -- Purchased at a discount with maximum
maturities of one (1) year.
c.
U.S. Govt. Agency Callable Securities -- Restricted to securities callable at par
only with final maturities of five (5) years.
d.
U.S. Govt. Agency Step-Up Securities -- The coupon rate is fixed for an initial
term. At coupon date, the coupon rate rises to a new, higher fixed term.
Restricted to securities with final maturities of five (5) years.
e.
U.S. Govt. Agency Floating Rate Securities -- The coupon rate floats off one
index restricted to coupons with no interim caps that reset at least
quarterly.
f.
U.S. Govt. Mortgage Backed Securities -- Restricted to securities with final
maturities of five (5) years.
Investment Restrictions and Prohibited Transactions
To provide for the safety and liquidity of the district's funds, the investment
portfolio will be subject to the following restrictions:
a.
Borrowing for investment purposes ("Leverage") is prohibited.
b.
Instruments known as Structured Notes (e.g. inverse floaters, leveraged
floaters, and equity-linked securities) are not permitted. Investment in
any instrument, which is commonly considered a "derivative"
investment (e.g. options, futures, swaps, caps, floors and collars) is
prohibited.
c.
Contracting to sell securities not yet acquired in order to purchase other
securities for purposes of speculating on developments or trends in the
market is prohibited.
d.
No more than 5% of the total market value of the portfolio may be invested
in bankers' acceptances issued by any one commercial bank and no
46
more than 5% of the total market value of the portfolio may be invested
in commercial paper of any one issuer.
4.
Collateralization
Collateralization will be required on two (2) types of investments: certificates of
deposit and repurchase agreements. In order to anticipate market changes and
provide a level of security for all funds, the market value (including accrued
interest) of the collateral should be at least 100%. For certificates of deposit,
the market value of collateral must be at least 100% or greater of the amount
of certificates of deposit plus demand deposits with the depository, less the
amount, if any, which is insured by the Federal Deposit Corporation, or the
National Credit Unions Share Insurance Fund.
All securities, which serve as collateral against the deposits of a depository
institution must be safekept at a non-affiliated custodial facility. Depository
institutions pledging collateral against deposits must, in conjunction with the
custodial agent, furnish the necessary custodial receipts within five (5) business
days from the settlement date.
5.
Repurchase Agreements
The securities for which repurchase agreements will be transacted will be
limited to Treasury and government agency securities that are eligible to be
delivered via the Federal Reserve's Fedwire book entry system. Securities will
be delivered to the district's designated Custodial Agent. Funds and securities
will be transferred on a delivery vs. payment basis.
VI.
Investment Parameters
1.
Diversification
The investments shall be diversified to minimize the risk of loss resulting from
over concentration of assets in specific maturity, specific issuer, or specific class
of securities. Diversification strategies shall be established and periodically
reviewed. At a minimum, diversification standards by security type and issuer
shall be:
a.
U.S. treasuries and securities having principal and/or interest guaranteed by
the U.S. government -- 100%
b.
Collateralized time and demand deposits -- 100%
47
2.
c.
U.S. Government agencies, and government sponsored enterprises -- No
more than 60%
d.
Collateralized repurchased agreements -- 50%
e.
U.S. Government agency callable securities -- No more than 30%
f.
Commercial Paper and Bankers' Acceptances -- No more than 50%
Maximum Maturities
To the extent possible, the district shall attempt to match its investments with
anticipated cash flow requirements. Investments in bankers' acceptances and
commercial paper shall mature and become payable not more than 180 days
from the date of purchases. All other investments shall mature and become
payable not more than five (5) years from the date of purchase. The district
shall adopt weighted average maturity limitations that should not exceed three
(3) years and is consistent with the investment objectives.
Because of inherent difficulties in accurately forecasting cash flow
requirements, a portion of the portfolio should be continuously invested in
readily available funds such as in bank deposits or overnight repurchase
agreements to ensure that appropriate liquidity is maintained to meet ongoing
obligations.
VII. Reporting
1.
Methods
The investment officer shall prepare or cause to be prepared an investment
report at least quarterly, including a management summary that provides an
analysis of the status of the current investment portfolio and transactions
made over the last quarter. This management summary will be prepared in a
manner that will allow the district to ascertain whether investment activities
during the reporting period have conformed to the investment policy. The
report should be provided to the governing body of the district. The report will
include the following:
►
Listing of individual securities held at the end of the reporting period.
►
Realized and unrealized gains or losses resulting from appreciation or
depreciation by listing the cost and market value of securities over one-
48
year duration (in accordance with Government Accounting Standards
Board (GASB) 31 requirements). [Note: This is only required annually.]
2.
►
Average weighted yield to maturity of portfolio on investments as
compared to applicable benchmarks.
►
Listing of investment by maturity date.
►
Percentage of the total portfolio which each type of investment represents.
Performance Standards
The investment portfolio will be managed in accordance with the parameters
specified within this policy. The portfolio should obtain a market average rate
of return during a market/economic environment of stable interest rates. A
series of appropriate benchmarks may be established against which portfolio
performance shall be compared on a regular basis.
Commercial paper and bankers' acceptances must be reviewed not less often
than monthly by the investment officer to determine if the rating level has
changed. The commercial paper and bankers' acceptances should be reviewed
for possible sale if the securities are downgraded below the minimum
acceptable rating levels.
3.
Marking to Market
The market value of the portfolio shall be calculated at least quarterly and a
statement of the market value of the portfolio shall be issued at least annually
to the Board. This will ensure that review of the investment portfolio, in terms
of value and price volatility, has been performed.
VIII. Policy Considerations
1.
Exemption
Any investment currently held that does not meet the guidelines of this policy
shall be exempt from the requirements of this policy. At maturity or
liquidation, such moneys shall be reinvested only as provided by this policy.
2.
Adoption
49
The policy shall be reviewed annually by the investment officer and
recommended changes will be presented to the Board for consideration.
FILE: DG
CRITICAL
DEPOSITORY OF FUNDS
Selection of depositories shall be made by the bid selection process established by state law
and as set forth in administrative procedure, DG-AP.
Each depository selected shall, within ten (10) days after its selection, post securities in
accordance with state law. Collateralized investments will comply with the requirements of
the Financial Institutions Reform, Recovery and Enforcement Act of 1989.
FILE: DGA
CRITICAL
AUTHORIZED SIGNATURES
The president and treasurer of the Board shall sign all checks issued by the school district.
The Board provides authorization for the signatures to be affixed to the checks in facsimile,
provided the officer has a manual signature that has been certified under oath on file with
the Missouri Secretary of State.
FILE: DH
CRITICAL
BONDED EMPLOYEES AND OFFICERS
The treasurer of the Raymore-Peculiar R-II School District Board of Education shall enter into
a bond to the state of Missouri with two (2) or more sureties, to be approved by the Board,
conditional that a faithful and just account of all money that comes into the hands of the
treasurer will be rendered, and that the duties of the office will be performed according to
the law. The bond shall be filed with the secretary of the Board. The treasurer shall be the
custodian of all school moneys derived from taxation for school purposes in the district until
paid out on the order of the Board.
50
The Board shall provide a blanket bond to cover all other employees who handle school
moneys.
FILE: DI
CRITICAL
FISCAL ACCOUNTING AND REPORTING/ACCOUNTING SYSTEM
The district's accounting system shall conform to requirements established by state statutes,
regulations of the Missouri Department of Elementary and Secondary Education (DESE), the
current version of the Missouri Financial Accounting Manual and statements issued by the
Governmental Accounting Standards Board (GASB).
The superintendent shall be responsible for receiving and properly accounting for all funds
of the school district and implementing the accounting system. As specified in state law, the
Board of Education shall establish funds for the accounting of all school moneys in the
district. The treasurer of the district shall open an account for each fund, and all moneys
received by the district shall be deposited in the appropriate fund account. All financial
transactions shall be recorded in the revenue and expenditure records, and appropriate
entries from the adopted budget shall be made in the records for the respective funds.
The Board shall receive monthly financial statements from the superintendent showing the
financial condition of the district. In addition, other financial statements determined
necessary by either the Board or the superintendent shall be presented to the Board for
review.
The superintendent shall also be responsible for student-related accounting and shall file
enrollment, attendance, food service and transportation reports as required by DESE.
FILE: DIAA
BASIC
GOVERNMENTAL FUND BALANCES
(GASB 54)
Background
Statement No. 54 of the Governmental Accounting Standards Board (GASB 54) establishes
accounting and financial reporting standards for all governments that report governmental
51
funds. GASB 54 establishes criteria for classifying fund balances and clarifies definitions for
governmental fund types.
Fund Balance Categories
GASB 54 establishes five (5) fund balance categories: Nonspendable, Restricted, Committed,
Assigned and Unassigned:
1.
Nonspendable Fund Balance – Funds that cannot be spent due to their form (e.g.,
inventories and prepaids) or funds that legally or contractually must be maintained
intact.
2.
Restricted Fund Balance – Funds that are mandated for a specific purpose by external
parties, constitutional provisions or enabling legislation.
3.
Committed Fund Balance – Funds that are set aside for a specific purpose by the
district’s highest level of decision-making authority. Formal action must be taken prior
to the end of the fiscal year. The same formal action must be taken to remove or
change the limitations placed on the funds.
4.
Assigned Fund Balance – Funds that are set aside with the intent to be used for a
specific purpose by the district’s highest level of decision-making authority or a body
or official who has been given the authority to assign funds. Assigned funds cannot
cause a deficit in unassigned fund balance.
5.
Unassigned Fund Balance – Excess funds that have not been classified in the previous
four (4) categories. All funds in this category are considered spendable resources. This
category also provides the resources necessary to meet unexpected expenditures and
revenue shortfalls.
Actions Leading to Restricted, Committed and Assigned Fund Balances
The Board of Education has the authority to set aside funds for a specific purpose.
Commitments are authorized by formal Board resolution. The passage of a resolution must
take place prior to June 30 of the applicable fiscal year. If the actual amount of the
commitment is not available by June 30, the resolution must state the process or formula
necessary to calculate the actual amount as soon as information is available. Assignments
are authorized by fund placement in the special revenue, capital projects and debt service
funds in the original, adopted and later revised budget.
Upon adoption of a budget where fund balance is used as a source to balance the budget,
the chief financial officer (CFO) shall record the amount as assigned fund balance.
52
The Board delegates the authority to assign amounts for specific purpose(s) to the
superintendent or designee.
Order of Spending
For all funds except the Debt Service Fund, the order of spending as unassigned, assigned,
committed and then restricted amounts as available. For the Debt Service Fund, the Board
approves unrestricted or assigned balances to be spent prior to restricted balances, allowing
the spending of interest prior to principal. The year-end audit process will establish the fund
balance restriction recommendations for classifying remaining fund balances as required by
GASB 54.
FILE: DIE
CRITICAL
AUDITS
The Raymore-Peculiar R-II School District will retain an independent auditor at the close of
each fiscal year for the purpose of auditing and making necessary reports to the Board of
Education and the Missouri Department of Elementary and Secondary Education (DESE). The
independent auditor must hold a current permit to practice public accounting in the state of
Missouri and must meet the requirements for continuing education and peer review as
defined by the Missouri State Board of Accountancy and Government Auditing Standards. All
subcontractors must also meet these requirements. Selection of the independent auditor
may be by competitive bid every three years pursuant to Board policy.
The superintendent shall arrange with the independent auditor for an audit examination
("audit") of all financial, transportation, food service and attendance records of the district,
in accordance with state law. The cost of the audit and reports shall be paid from the
incidental fund of the district. Confidential and privileged communications between the
district and its auditor, including all auditor work products, are hereby closed to the extent
permitted by state law.
The audit shall be made in accordance with generally accepted auditing standards, to
include such reviews and tests of the accounting system, books and records, and other
underlying data as are necessary to come to an informed opinion as to the financial affairs of
the Raymore-Peculiar R-II School District. The audit report shall meet the requirements of
state law.
The independent auditor shall provide a copy of the audit report to each member of the
Board and the superintendent. The superintendent is responsible for furnishing a copy to
53
DESE no later than December 31 and for filing copies of the audit with other authorities as
required.
Within 30 days of receipt of the audit report, the Board of Education shall prepare a
summary of the report and publish it in accordance with state law.
Audit of Federal Funds
If the district expends a total amount of federal awards equal to or in excess of the amount
specified by the Office of Management and Budget in any fiscal year, the district shall
conduct a single audit or a program-specific audit for that fiscal year in accordance with
federal law. If the district is not required to perform a single or program-specific audit, the
programs will be included in the district's general audit.
FILE: DJB
BASIC
PETTY CASH ACCOUNTS
The Board authorizes a petty cash fund in each school and in the Board office to facilitate
minor purchases, refunds, collection of fines and fees, and to make change when necessary.
Petty cash funds will not be used to circumvent established purchasing procedures, but will
be used as a convenience for immediate purchases of low-cost goods and services. The
building principal or designee will be responsible for petty cash accounts in his or her school,
and the superintendent or designee will be responsible for the petty cash account in the
central office.
The superintendent or designee will develop administrative procedures on reporting,
documentation, safekeeping and the appropriate expenditures of these funds.
FILE: DJF
CRITICAL
PURCHASING
The Board recognizes the importance of a sound fiscal management program and expects
district staff to maximize the resources available for the district's educational program and
to be good stewards of public funds by exercising fair, competitive purchasing practices. The
district will respect its financial obligations and will also require that providers meet their
obligations to provide quality products and services in a timely manner to the district.
54
All funds deposited with the district, regardless of source, are considered district funds and
are subject to this policy. No contract will be entered into or bill paid without the proper
documentation and without an affirmative vote from a majority of the whole Board.
Purchases that may exceed $25,000 must have prior Board approval unless this policy's
emergency provisions are applicable.
The Board encourages district staff to purchase products manufactured, assembled or
produced in the United States.
Purchasing Supervision
The chief financial officer will serve as the district's purchasing officer or will designate a
purchasing officer. The purchasing officer will supervise district purchases of products and
services and may authorize purchases on behalf of the district that comply with the Boardadopted budget and this policy. The superintendent, in consultation with the purchasing
officer, shall develop procedures to implement this policy in a manner that will meet the
district's needs while protecting the district's resources. These procedures will comply with
all applicable laws and will centralize and provide oversight of all purchasing decisions.
Competitive Purchasing
District staff will research all purchases and compare prices prior to making decisions
regarding the expenditure of district funds, unless a purchase is covered by an exception
pursuant to this policy or related procedures. Employees are expected to contact multiple
providers before making a decision regarding purchases under $5,000. Sealed bids will be
required for purchases that may exceed $15,000. Purchases of $5,000 or more will be
posted on the district’s website and written proposals will be requested.
The district will select the lowest or best bid. The district reserves the right to waive minor
technical defects in a bid, reject any and all bids, reject any part of a bid, advertise for new
bids, or make the purchase on the open market if the product or service can be obtained at
a better price.
When the purchasing officer determines that the purchase requires competitive
negotiations, products or services may be purchased by competitive proposals. Likewise, the
superintendent, in consultation with the purchasing officer, is directed to create procedures
that allow the district to benefit from cooperative purchasing and address unusual situations
such as purchasing when there is a single feasible source for the purchase. The
superintendent is also directed to create a process whereby authorized providers are
selected for frequent purchases, while still monitoring the competitiveness of these
providers.
55
Emergency Situations
Unless otherwise required by law, the superintendent may waive the requirement for
competitive bids or proposals when he or she has determined that there exists a threat to
life, property, public health or public safety or when immediate expenditure is necessary in
order to protect against further loss of or damage to property, or to prevent or minimize a
serious disruption in services. Emergency purchases shall be made with as much competition
as is practical under the circumstances and will only be utilized for purchases that are
necessary to alleviate the emergency.
Debarred or Suspended Providers
The district will not do business with providers who have been suspended or debarred on a
state or federal level unless the superintendent authorizes the transaction and provides the
Board with written justification. District employees are directed to verify that selected
providers are in good standing before making a purchasing decision.
Confidentiality
Sealed bids and related documents will be kept confidential until bids are opened. District
staff will not disclose offers, bids or price quotations to competitors except as necessary to
conduct negotiations beneficial to the district or as required by law. All contract negotiations
and related documents are considered closed until a contract is executed or all proposals are
rejected.
Credit and Purchasing Cards
Authorized district employees and Board members may use credit cards or purchasing cards
issued to the district to make purchases for the district or to pay for reasonable travel
expenses incurred when performing job duties. Employees and Board members will not use
these cards to circumvent the bidding and purchasing requirements established by law and
Board policy. All purchases made using district cards must be attributed to the appropriate
budget code and must conform to the Board-adopted budget.
The district will use purchasing cards instead of credit cards to the extent feasible. Unless
otherwise authorized by the Board, only the superintendent and the purchasing officer will
have access to a district credit card, and the Board will set the amounts that may be charged
to those cards.
The Board will approve district purchasing cards and the limitations on the cards. The
superintendent, in consultation with the purchasing officer, will annually review and revise
the list of persons receiving district cards and the limitations on those cards. The annual
review will ensure that only the employees who appropriately utilize the cards have access
56
to them, and that the limitations on the cards do not exceed the amounts of the projected
expenditures to be made with the cards. The Board will annually approve all modifications
prior to implementation.
The Board may authorize the issuance of purchasing cards to Board members in the same
manner that they are issued to employees. Board members who choose to use a district
purchasing card are subject to the same policies and procedures as district employees. The
superintendent is directed to notify the Board president if any Board member fails to follow
district policies and procedures regarding purchasing card usage, and the Board member's
usage may be temporarily suspended by the Board president until the issue is presented to
the full Board. If the Board member in question is the president, or if the president is not
available, the vice president will act as president in the matter.
Any employee or Board member using a district card shall sign a card usage agreement and
will receive training on applicable procedures for card use. District employees and Board
members issued a card must provide documentation, such as receipts and applicable budget
codes, justifying expenditures. The purchasing officer will examine all documentation prior
to payment and will notify the superintendent or designee immediately if any purchase was
made in violation of law or district policies or procedures.
All employees and Board members issued a district card must take all reasonable measures
to protect the cards against damage, loss, theft or misuse. Any damage, loss, theft or misuse
of the card must be reported to the superintendent immediately. No person may use the
card other than the authorized employee or Board member to whom the card was issued.
District employees and Board members will surrender all cards upon completion of their
employment or term with the district or upon demand by the district.
Prohibited Activity and Reporting Requirements
The district expects all staff members to comply with the letter and intent of all district
policies and procedures regarding purchasing. Under no circumstances may employees use
district funds to make unauthorized or personal purchases. Staff members may not
artificially divide purchases to avoid bidding requirements or design bid specifications to
favor a particular provider.
All district employees must report suspected fraud, theft or misuse of district funds to the
superintendent or purchasing officer immediately. District employees may be disciplined or
terminated from employment for failing to follow Board policy or district procedures and for
any misuse of district resources, including district cards.
The superintendent or purchasing officer will contact law enforcement and file a report or
sign a complaint on behalf of the district in situations where a crime may have occurred.
57
FILE: DK
CRITICAL
PAYMENT PROCESS
All moneys received by the school district shall be disbursed only for the purposes for which
they are levied, collected or received. No check will be drawn or order for payment issued
unless there is sufficient money in the proper fund for payment. The district will only pay for
goods or services that are purchased in accordance with district policies and procedures,
that are authorized by the appropriate district staff and for which district employees have
verified that the district received the goods as ordered or that the services were provided as
directed.
The superintendent or designee will prepare and present to the Board each month a list of
bills for approval of a warrant authorizing payment from district funds. Such lists will be
supported by appropriate documentation as determined by district policy or procedure
(such as invoices, approved purchase orders and reimbursement forms) or shall be in
accordance with salaries and salary schedules approved by the Board.
Checks will be signed by the treasurer and president of the Board pursuant to approval by
the Board of Education. A majority of the Board must vote to approve a bill or issue a
warrant. Each check shall show the legal identification of the district by name and address
and include the depository or investment account upon which the check is drawn. It shall
also specify the amount to be paid; to whom, from what funds and for what purpose
payment is made; the date of the payment; and the number of the check.
FILE: DLB
CRITICAL
SALARY DEDUCTIONS
The district will regularly pay employees for work performed and will not make deductions
from salary except as required by law or in accordance with Board policy.
Voluntary Deductions
The employee must authorize all voluntary deductions in writing. The district will deduct the
administrative cost of compliance in addition to the deduction amounts authorized by the
employee.
58
The Board may authorize voluntary payroll deductions from compensation earned by
employees if ten or more employees so request. These deductions may be taken for, but are
not limited to, credit unions, tax-sheltered annuities, individual retirement accounts (IRAs),
membership dues, group insurance premiums or other voluntary contributions. The amount
deducted will be remitted to the organization, company or association authorized by the
employee. The Board shall not be responsible for any good-faith error in the administration
of this service.
Involuntary Deductions
The district will make all deductions as required by law and will make deductions when
presented a garnishment, wage attachment or other legal order. The superintendent or
designee may authorize an administrative fee for processing these mandatory deductions
when allowed by law.
In addition, the district may make deductions from an employee's salary or wages for
unauthorized absences, absences for which there is no paid leave or absences that exceed
the paid leave provided to the employee. The district may also make deductions for
disciplinary purposes, such as an unpaid suspension, in accordance with law and district
policy.
The district may make deductions when an employee clearly owes the district money and
the deduction does not otherwise violate the law.
Salary deductions for exempt employees shall be computed by dividing the salary, excluding
extra-duty pay, by the number of days in the contract period. Deductions for nonexempt
employees shall be based upon the hourly rate of the individual employee.
Improper Deductions
The Board of Education prohibits improper pay deductions. Employees who believe that
improper pay deductions have been taken should immediately report the concern to the
Associate Superintendent of Human Resources. Employees will be reimbursed for improper
deductions. If an employee's request for reimbursement is denied, the employee may
appeal that decision by following the grievance procedure set forth in Board policy. Nothing
in the policy shall prevent the district from properly charging absences against sick leave,
personal leave or other such leave or from making deductions from pay for unapproved or
unpaid absences, as established in Board policy.
FILE: DLC
BASIC
EXPENSE REIMBURSEMENTS
59
Board members, the administrative staff and all other employees who incur expenses in
carrying out their authorized duties will be reimbursed if the expense is eligible for
reimbursement pursuant to district policies and procedures, if the expense was authorized
and if proper documentation of the expense is provided.
Because expenses are reimbursed from public funds, all persons traveling at the district's
expense are expected to use good judgment, differentiate between expenditures for
business and those for personal convenience and avoid unnecessary fees and excessive
charges.
FILE: DN
CRITICAL
SURPLUS DISTRICT PROPERTY
(Seven-Director Districts NOT Located Totally or Partially Within St. Louis County)
The district purchases property with public funds to further the educational mission of the
district, and the Board expects district employees to care for and use district property
efficiently. When the district no longer needs property or the property is not suitable to the
district's needs, the Board, by an affirmative vote of a majority of the whole Board, may
authorize and direct the sale or lease of the property in accordance with law.
Real property may be sold or leased by listing the property with one or more real estate
brokers and paying a commission upon such sale or lease. Real property not disposed of in
this way may be sold or leased to the highest bidder. Personal property may be sold or
leased to the highest bidder or otherwise disposed of as allowed by law. The Board reserves
the right to reject all bids. Property may also be sold or leased for public uses and purposes
to a city, state agency, municipal corporation or other governmental subdivision of the state
located within the boundaries of the district.
The superintendent or designee shall create administrative procedures to implement this
policy in accordance with state law on the sale of surplus property.
60
BUDGET REQUIREMENTS
The school budget is an instrument which provides a definite financial policy for the
direction of business operations of the District. It provides a detailed outline of the
probable expenditures and the anticipated receipts during a specified period of time. The
budget is one of the most important legal documents of a school district. It is not a static
document but rather a working document that changes, through Board approved budget
amendments, throughout the year as actual financial data changes.
FINANCIAL MANAGEMENT
The Board of Education adopted a series of policies that provide direction regarding the
District's budget and financial affairs that reflect the educational philosophy of the District,
and that provide a framework in which the District's administration can effectively
operate.
The budget and finance processes conform to all state and local requirements as set
forth by the state constitution, state statutes, the Department of Elementary and
Secondary Education rules, and Board policies.
Good business practices necessitate keeping accurate, legal, and understandable records
of receipts and expenditures. It is also essential that procedures be followed which will
help to ensure that the budget adopted by the Board of Education is effective in providing
parameters for the fiscal affairs of the District.
The purpose of the District's budget and finance policies is to provide direction for a
systematized process that maintains continuity from year to year and informs the public
regarding the education and financial operations of the District.
PREPARATION OF BUDGET
Each year, the Superintendent of Schools is required to submit to the Board of Education
for its consideration a detailed annual budget showing estimates of revenue and
expenditures for the ensuing fiscal year. The Board may accept, reject, modify, or
request revisions of the budget, but will adopt a budget by June 30, according to
statutory provisions.
By law the approved estimated expenditures for each fund cannot exceed the estimated
revenues to be received plus the unencumbered beginning cash balance for the fund.
After the beginning of the fiscal year, the Superintendent reviews with the Board the
adopted budget in relationship to the beginning cash balances for each fund.
61
BUDGET IMPLEMENTATION AND TRANSFER
The annual budget governs the expenditures and obligation of all funds for the District.
The Superintendent/designee establishes procedures for funds management and
reporting. No funds may be spent that are not authorized by the annual budget. If an
unanticipated need arises, the Board may approve the Superintendent's
recommendation to (1) appropriate an amount to cover a needed expenditure from
unencumbered budget surplus from the proper fund or (2) revise the budget to transfer
funds from one account to another. The District, as approved by the Board, may transfer
any unencumbered balance or portion thereof from the expenditure authorization of one
account to another, subject to limitations of state statutes and the DESE regulations.
The Chief Financial Officer prepares a monthly statement to account for each month's
expenditures and the total spent to date for the fiscal year. The monthly statement
includes all receipts and remaining balances for each fund account.
BUDGETED REVENUE
Local Tax Sources
In the process of preparing the annual budget, the Superintendent or Chief Financial
Officer shall estimate the amount of actual local tax revenue anticipated to be raised, the
rate required to produce the amount, and the rate needed to support the principal and
interest payment on bonded indebtedness and general financial obligations of the
District. The Superintendent shall recommend the appropriate tax rate to the Board of
Education for approval.
State Tax Sources
All state funds will be accepted for the operation of the District as provided by
entitlement, by law, and through regulations of the Missouri State Board of Education or
Missouri Department of Elementary and Secondary Education.
The Superintendent or Chief Financial Officer is responsible for filing all required reports and
forms to obtain state funds to which the District is entitled to receive according to developed
rules and regulations.
62
BUDGET DEVELOPMENT
Developing the annual budget for the District involves all stakeholders within the
community. Input is given from the Board of Education, district administration, building
administration, school staff, and the general public. The process is separated into four
segments: planning, preparation, adoption, and implementation. There are two
objectives driving the budget process. First, the goal of the District is to provide each
student with a quality education. Second, the District focuses its resources in the most
efficient and effective way to support the first objective. The annual budget creates a
detailed analysis of the District's revenues and expenditures and allows the
administration to focus its financial resources in a manner that supports student learning.
BUDGET PLANNING
The planning process begins in the fall of the prior school year. A calendar is developed
to outline the main activities and deadlines during the budget process. The calendar is
used to gauge the District's progress toward adopting a budget for the next fiscal year.
BUDGET PREPARATION
Revenues for the coming year are projected by February and adjusted as needed based on
current data. Preparation of the expenditure budget generally begins in early January, as
administrators make requests for staffing and facility needs. Budget allocations for general
operations are established and distributed for administrators to prioritize at the building or
program level. Budget conferences are held to clarify needs and priorities.
In the spring, the District administration shares preliminary budget information with the
Board of Education on projected revenues and any staffing or programming decisions
required for the coming year.
BUDGET ADOPTION
Preliminary budget information is provided to the Board of Education during the spring.
Work sessions are scheduled as needed to review priorities and specific challenges in any
given year. The Board may request modifications of the preliminary budget during these
meetings or at any time prior to adopting the budget. Final adoption occurs in June.
BUDGET IMPLEMENTATION
Upon approval of the budget, the Finance Department loads the new budget into the financial
software system and the budget is available to use during the next fiscal year.
63
BUDGET MANAGEMENT PROCESS
Throughout the fiscal year, communication between the Finance Department and the
various budget administrators is maintained to assure budget discipline. The budget
process is a forward look into the next fiscal year. Certain events change the scope of the
budget during the year and budget administrators will periodically need to increase a
budget line item. Assessments are made on the budget administrator's other items to see
if money can be transferred between accounts. If money cannot be transferred, then a
farther reaching assessment is made to see if other budget areas have funds available to
allow an increase in the budget line item in question. If these avenues are exhausted and
funds cannot be transferred, then the Finance Department will seek Board approval to
increase the overall budget.
64
BUDGET DEVELOPMENT CALENDAR
FOR FISCAL YEAR 2014-2015
DATE
December
January
ACTION
•
Final approved audit due to DESE by December 31
•
Principals and Building/Department Administrators submit staffing, program
and increased funding request forms to be considered for the upcoming
year (included on the forms is the priority of the item requested and
suggestion in where they could reduce the budget to help offset the
increase requested)
Initial meetings with Principals and budget administrators to review current
year and preliminary budgets for planning purposes
Preliminary salary schedule steps and benefit increases estimated
•
•
February
March
April
May
June
July
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Capital Project expenditures and requests updated and prioritized
Revenue projections are updated
Listing of requested staffing, program and funding changes prioritized by
Cabinet members
Second meetings with Principals and budget administrators completed
March 29, 2014 Last day to enter current year purchase orders
Preliminary budget work session with Board of Education April 1, 2014
Board approves staffing levels for the next fiscal year
April 28, 2014 First day to enter next year purchase orders
Revenue projections updated with current DESE information provided
May 30, 2014
o Last day to use purchasing cards for fiscal year 14
o Last day to enter current year request for payments
o Last day to turn in purchase orders for payment
Preliminary Audit process begins for the fiscal year
Budget presented to Board of Education at Board retreat
Budget approval at June 26, 2014 Board of Education meeting
Budget is posted in the district’s financial software system
June 4, 2014 First day to use purchasing card for fiscal year 2015 purchases
July 11, 2014 June purchasing cards due in office with all supporting
paperwork
65
FINANCIAL
SECTION
FINANCIAL SUMMARY
The following tables, charts, and graphs summarize the District budget for the coming year.
Key facts to recognize are as follows:
Revenue – All Funds
Expenditures – All Funds
Balance
$62,033,663
$64,074,528
$ (2,040,865)
Revenue – Operating Funds
Exp/Transfer – Operating Funds
Balance
$55,473,832
$56,168,394
$ (694,562)
Total balances in all funds will decline by $2,040,865. The Capital Projects Fund anticipates the use
of $607,617 in reserve funds to support specific improvement projects. The Debt Service Fund
anticipates the use of $738,686 in reserves as anticipated in the bond payment schedule, with
approximately $2 million remaining in reserve at the end of the fiscal year. Operating balances are
projected to decline by $694,562 to support targeted investments in non-recurring expenditures.
The total operating fund balances at year end are projected to be $14,084,868, which represents
approximately 3 months of operating expenditures.
Fiscal Year
2005
2006
2007
2008
2009
2010
2011
2012
2013
Est. 2014
Est. 2015
Operating Fund
Balance
$15,064,036.00
$18,305,918.00
$15,164,576.00
$13,402,489.00
$10,600,670.00
$9,423,465.00
$12,082,415.00
$15,238,688.00
$15,774,690.00
$14,779,430.00
$14,084,868.00
66
Fund Balance
%
44.52%
45.94%
33.22%
26.86%
20.90%
18.46%
25.39%
31.28%
30.65%
27.95%
25.72%
Operating Fund
Balance
$20,000,000.00
$18,000,000.00
$16,000,000.00
$14,000,000.00
$12,000,000.00
$10,000,000.00
$8,000,000.00
$6,000,000.00
$4,000,000.00
$2,000,000.00
$0.00
Operating Fund
Balance
2005 2006 2007 2008 2009 2010 2011 2012 2013 Est Est
2014 2015
Fund Balance % -of Operating Expenditures
50.00%
45.00%
40.00%
35.00%
30.00%
25.00%
20.00%
15.00%
10.00%
5.00%
0.00%
Fund Balance %
2005 2006 2007 2008 2009 2010 2011 2012 2013 Est Est
2014 2015
67
Projected Operating Balances - % of Operating Expenditures:
June 30, 2014 27.95%
June 30, 2015 25.72%
The June 2014 projected balance is based on the 2013-2014 budget as amended. However, year
end balances are anticipated to be higher due to unexpended funds throughout various budget
codes in the District and increased revenues. Final balances could be a few percentage points
higher, which would translate into the new fiscal year as well.
Operating Expenses By Object
Expenses
% of Oper. Exp
Salaries
Benefits
Purch. Services
Supplies
$31,998,284.00
$9,338,980.00
$7,047,131.00
$6,383,999.00
58.42%
17.05%
12.87%
11.66%
Total Expenses
$54,768,394.00
100.00%
Expense by Object - Operating Funds
Supplies
12%
Purch. Services
13%
Salaries
58%
Benefits
17%
68
SUMMARY OF REVENUES, EXPENDITURES,
TRANSFERS, AND FUND BALANCE
SUMMARY OF ALL FUNDS
Budget Balance 6-30-2014
Revenues
Expenditures
GENERAL
TEACHERS'
FUND
FUND
$14,779,430.00
$0.00
$25,629,286.00 $29,844,546.00
$22,289,542.00 $32,478,852.00
CAPITAL
DEBT
TOTAL
PROJECTS
SERVICE
ALL
FUND
FUND
FUNDS
$934,758.00 $3,086,301.00 $18,800,489.00
$250,992.00 $6,308,839.00 $62,033,663.00
$2,258,609.00 $7,047,525.00 $64,074,528.00
Balance before transfers
Transfers
$18,119,174.00 -$2,634,306.00
-$4,034,306.00 $2,634,306.00
-$1,072,859.00 $2,347,615.00 $16,759,624.00
$1,400,000.00
$0.00
$0.00
$14,084,868.00
$0.00
$327,141.00 $2,347,615.00 $16,759,624.00
DETAIL OF GENERAL FUND
Revenues
Expenditures
INCIDENTAL
$14,193,933.18
$24,419,286.00
$21,039,542.00
ACTIVITIES
$585,496.82
$1,210,000.00
$1,250,000.00
TOTAL
GENERAL
FUND
$14,779,430.00
$25,629,286.00
$22,289,542.00
Balances before transfers
Transfers
$17,573,677.18
$4,034,306.00
$545,496.82
$0.00
$18,119,174.00
$4,034,306.00
$13,539,371.18
$545,496.82
$14,084,868.00
DETAIL OF CAPITAL PROJECTS FUND
Revenues
Expenditures
CAPITAL
$934,758.00
$250,992.00
$2,258,609.00
TOTAL
CAPITAL
PROJECTS
FUND
$934,758.00
$250,992.00
$2,258,609.00
Balances before transfers
Transfers
-$1,072,859.00
$1,400,000.00
-$1,072,859.00
$1,400,000.00
$327,141.00
$327,141.00
Revenues
Expenditures
Transfers
Balance as a Percent of Expenditures
$14,779,430.00
$55,473,832.00
$54,768,394.00
-$1,400,000.00
$14,084,868.00
25.72%
69
REVENUE DISCUSSION
The Raymore-Peculiar School District’s revenue is comprised of five major revenue sources:
local, county, state, federal and other miscellaneous revenue. For FY 2014-2015, 96.48% of the
budgeted revenue comes from local, county, or state proceeds. Another 3.52% of the revenue
comes from federal sources. The following discussion is meant to give the reader a better
understanding of the District’s revenue picture.
Local Revenue
The District’s second largest revenue source is the assessed property tax on real and personal
property. The District has budgeted for a 1% increase in property tax receipts due to new
construction and any change in personal property values. The District projects that current and
delinquent property taxes for all funds will be $23.5 million.
Another significant source of revenue is the sales tax revenue the District receives from
Proposition C. The state’s payment to the District is still considered a local source but the
money is collected at the state level and distributed based on the weighted average daily
attendance of each District during the prior year. The District’s FY2013-2014 weighted average
daily attendance was approximately 5,716 and the state distribution rate is anticipated to be
$900 per ADA. The District will receive additional funds due to student enrollment growth. The
District projects the FY2014-2015 Proposition C revenue to be $5.1 million.
The District receives most of its money between December 15 and January 31 of the fiscal year
because property taxes are due December 31. The District needs these revenues throughout
the calendar year, so there are excess funds during the first half of each calendar year. These
excess funds can be temporarily invested within the restrictions set by the Board of Education
and the State of Missouri. Interest rates continue to be low making earnings difficult to
achieve. The District has budgeted $29,000 in interest returns for the year.
County Revenue
There are only two sources of county revenue for the District, fines and state assessed utility
taxes. State assessed railroad and utility receipts have increased in the recent years and the
budget reflects the increase. Total county revenues are budgeted at approximately $1.6
million.
State Revenue
The District’s largest revenue source is the state of Missouri’s basic foundation formula fund for
education. In FY2004-2005, the state legislature passed a new foundation formula and this
70
formula provides the vast majority of new revenues for the District in the coming year. The
FY2014-2015 budget projects state basic formula revenue to be about $24 million, up by $1.6
million from the previous year. Missouri’s Basic Foundation Formula is comprised of two
revenue sources: the Basic Formula and the State Gaming monies (Classroom Trust). The
additional formula funds are a result of increasing enrollment and the addition of funds in the
state budget. The legislature has not been able to fully fund the formula for five consecutive
years. The District is budgeting to receive 98% of the projected formula funds.
Transportation aid is another large source of revenue from the state. The state transportation
aid is based on an appropriation of funds utilizing a formula created by the legislature. This
amount is hard to project because funding is allocated based on available revenue through the
transportation formula. Increases in expenditures and changes in ridership in other districts
impact the revenue Raymore-Peculiar receives from the State of Missouri. This categorical
funding stream is commonly reduced during the year if state revenues do not meet
expectations.
Federal Revenue
The District receives funds from multiple sources but two sources account for the majority of
the federal money. These two sources are Individuals with Disabilities Education Act ($781,141)
and the school lunch program ($678,000). Another significant federal funding source is the Title
1 program for reading improvement at approximately $425,136.
Other Revenue
The Other Revenue budget consists of the anticipated sale of surplus property.
71
BUDGETED REVENUE BY FUND AND OBJECT
FY 2014-2015
Object Code
5111
5112
5113
5114
5115
5116
5140
5150
5165
5170
5180
5190
5211
5221
5237
5311
5312
5314
5319
5324
5332
5333
5359
5381
5397
5412
5422, 5424
5423
5425, 5246
5428, 5429
5437, 5441
5442
5445
5446
5448
5451, 5452
5456
5465
5493, 5494
5455-5499
5611, 5692
5651
58xx
Title
Local:
Current Taxes
Delinquent Taxes
Prop C Sales Taxes
Financial Insitution Taxes
M & M (Surcharge Taxes)
In Lieu of Tax
Earnings on Investments
Food Service - Program
Food Service - Non-Program
Student Activities
Communtity Services
Other Local
General
Fund
16,357,422
1,231,204
80
45,675
17,500
987,761
334,415
1,335,000
576,800
230,000
Total Local 21,115,857
County:
Fines/Forefeitures/Escheats
State Assessed Utility Taxes
1,200,000
Other County
Total County 1,200,000
State:
Basic Formula
Transportation Aid
1,000,000
Early Childhood Special Education
306,300
Classroom Trust
Parents as Teachers
50,000
4,000
Food Service
20,000
Vocational/Technical Enhancement
High Need Fund - Special Education
266,838
Other State
400
Total State 1,647,538
Federal:
Medicaid
17,000
Basic Formula - Federal Stabilization
Transportation - ARRA
Classroom Trust - Jobs Bill
Basic Formula - Jobs Bill
Individuals with Disabilities (IDEA)
781,141
48,000
School Lunch Program
678,000
School Breakfast Program
129,500
School Snack Program
9,250
Title I
Title I - ARRA
Title II
IDEA - ARRA
Other Federal
Total Federal 1,662,891
Other:
Sale/Refunding of Bonds
Sale of School Buses/Property
3,000
Tuition from Other Districts
Total Other
3,000
Total Revenue
25,629,286
72
Teachers'
Fund
Capital
Projects
Fund
Debt
Service
Fund
Total All
Funds
5,144,102
2,500
100
5,146,702
166,992
4,000
80,000
250,992
5,504,663
483,926
25
15,225
5,000
6,008,839
21,862,085
1,715,130
5,144,102
105
60,900
166,992
29,000
987,761
334,415
1,335,000
576,800
310,100
32,522,390
140,000
140,000
-
300,000
300,000
140,000
1,500,000
1,640,000
21,423,737
2,613,522
24,037,259
-
-
21,423,737
1,000,000
306,300
2,613,522
50,000
4,000
20,000
266,838
400
25,684,797
425,136
95,449
520,585
-
-
17,000
781,141
48,000
678,000
129,500
9,250
425,136
95,449
2,183,476
29,844,546
250,992
6,308,839
3,000
3,000
62,033,663
EXPENDITURE DISCUSSION
The Raymore-Peculiar School District’s total expenditure budget for FY2014-2015 is
$64,074,528. This includes $54,768,394 in the Operating Funds with the remainder in Capital
Projects and Debt Service. The following discussion is meant to give the reader a better
understanding of the District’s expenditure program.
OPERATING FUNDS (GENERAL AND TEACHERS’ FUNDS)
Approximately 75% of the Operating Fund budget is comprised of salary and benefits for staff.
Existing staff received an average 3% salary increase for FY2014-2015. The budget for benefits
was increased to reflect a 22% increase in health insurance costs. Retirement contributions
were budgeted consistent with the related increases in salaries.
Supplies and purchased services make up 25% of the Operating Fund budget. The budget also
includes a transfer of funds to the Capital Projects fund.
CAPITAL PROJECTS
The Capital Projects budget funds facility improvements, large equipment purchases, and leasepurchase payments. The total Capital Projects expenditure budget for FY2014-2015 is
$2,258,609. Of this $1,148,399 is budgeted for lease purchase payments, $426,420 is budgeted
for secured entrances to be installed at Peculiar Elementary, Raymore Elementary, Shull
Elementary and the South High School. Site improvements are budgeted for $198,271 for ADA
accessible spaces for the South High School and a new back parking lot at Timber Creek
Elementary. Another $485,519 is budgeted for equipment and maintenance projects
throughout the District.
The year-end projected balance in the Capital Projects Fund is $327,141. These funds can
provide support in the event emergency repairs are needed. The threshold for capital project
expenditures is changed this year from $1000 per item to $5000 per item.
DEBT SERVICE
The Debt Service expenditure budget funds payments on general obligation debt and related
interest. The total Debt Service expenditure budget for the FY2014-2015 is $7,047,525. Of this
total, $5,200,000 is budgeted for principal payments with the remainder to cover interest
payments and fees. The projected year-end balances for this fund are approximately $2
million.
73
BUDGETED EXPENDITURES BY FUND AND
FUNCTION FY 2014-2015
General Fund
Instructional Expenditures:
Elementary
Middle
Senior High
Summer School
Special Instruction
Culturally Different
Vocational Instruction
Student Activities
Tuition & Contracted Education
Total Instructional Expenditures
Support Services Expenditures:
Attendance
Guidance
Health, Psych, Speech, & Audio
Media Services
Improvement of Instruction
Professional Development
Board of Education Services
Executive Administration
Building Level Administration
Business/Central Services
Operation of Plant
Pupil Transportation
Food Services
Central Office Support Services
Total Support Services Expenditures
Total Instruction & Support Expenditures
Capital
Projects
Fund
Teachers'
Fund
Debt Service
Fund
Total All
Funds
1,027,106
538,722
973,288
50,671
1,367,357
1,100
206,409
1,484,108
5,648,761
8,352,245
6,617,554
6,585,457
233,244
3,866,064
358,642
332,880
460,968
456,000
27,263,054
35,000
35,000
-
9,379,351
7,156,276
7,593,745
283,915
5,233,421
359,742
539,289
1,945,076
456,000
32,946,815
416,192
410,291
1,830,889
228,538
115,580
241,732
1,645,084
18,000
8,000
5,146,760
3,751,872
2,162,247
44,725
16,019,910
21,668,671
1,071,378
152,643
817,852
530,342
101,727
610,962
1,894,694
5,179,598
32,442,652
332,210
10,000
893,000
30,000
1,265,210
1,300,210
-
1,487,570
562,934
2,980,951
758,880
217,307
241,732
2,266,046
1,912,694
8,000
6,039,760
3,751,872
2,192,247
44,725
22,464,718
55,411,533
620,871
36,200
-
-
657,071
Facilities Acquisition & Construction Exp.
-
-
-
-
-
Principal & Interest Expenditures
-
-
958,399
7,047,525
8,005,924
22,289,542
32,478,852
2,258,609
7,047,525
64,074,528
Community Services Expenditures
Total Expenditures
74
REVENUES BY SOURCE
EXPENDITURES BY FUND
ALL FUNDS
2010-2011
Actual
2011-2012
Actual
2012-2013
Actual
2013-2014
Budget
2014-2015
Budget
%
Change
Revenues:
Local
County
State
Federal
Other
Total Revenues
Expenditures:
General Fund
Teachers' Fund
Capital Projects
Debt Service
Activity Fund
Total Expenditures
Yearly Increase (Decrease)
31,138,095
1,406,050
20,039,670
5,781,029
9,675,728
68,040,572
32,500,946
1,484,370
23,223,083
2,830,841
513
60,039,753
32,285,032
1,657,753
23,493,447
2,267,300
2,696
59,706,228
32,122,443
1,420,000
23,899,432
2,202,773
1,000
59,645,648
32,522,390
1,640,000
25,684,797
2,183,476
3,000
62,033,663
1%
15%
7%
-1%
200%
4%
18,061,900
28,490,135
2,277,790
6,515,725
1,036,393
56,381,942
11,658,630
18,865,126
28,686,985
1,305,012
28,049,727
1,164,391
78,071,241
(18,031,488)
20,137,741
30,105,593
1,562,456
5,312,850
1,217,316
58,335,955
1,370,273
20,365,754
31,268,946
1,598,250
6,828,900
1,250,000
61,311,850
(1,666,202)
21,039,542
32,478,852
2,258,609
7,047,525
1,250,000
64,074,528
(2,040,865)
3%
4%
41%
3%
0%
5%
22%
Fund Balance - July 1
25,469,276
37,127,906
19,096,418
20,466,691
18,800,489
-8%
Fund Balance - June 30
37,127,906
19,096,418
20,466,691
18,800,489
16,759,624
-11%
Budgeted Revenue by Source FY 2014-2015
Federal Other
4%
0%
State
41%
Local
52%
County
3%
Budgeted Expenditures by Fund FY 2014-2015
Debt Service
11%
Activity Fund
2%
Capital Projects
3%
General Fund
33%
Teachers' Fund
51%
75
REVENUES BY SOURCE
EXPENDITURES BY OBJECT
ALL FUNDS
2010-2011
Actual
2011-2012
Actual
2012-2013
Actual
2013-2014
Budget
2014-2015
Budget
%
Change
Local
County
State
Federal
Other
Total Revenues
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Debt Service
Total Expenditures
31,138,095
1,406,050
20,039,670
5,781,029
9,675,728
68,040,572
32,500,946
1,484,370
23,223,083
2,830,841
513
60,039,753
32,285,032
1,657,753
23,493,447
2,267,300
2,696
59,706,228
32,122,443
1,420,000
23,899,432
2,202,773
1,000
59,645,648
32,522,390
1,640,000
25,684,797
2,183,476
3,000
62,033,663
1%
15%
7%
-1%
200%
4%
28,580,906
6,954,247
6,739,285
5,313,989
1,436,244
841,547
6,515,725
56,381,943
11,658,629
29,103,242
7,088,820
6,606,253
5,918,187
431,694
873,318
28,049,727
78,071,241
(18,031,488)
30,553,730
7,512,338
7,205,891
6,188,690
675,962
886,494
5,312,850
58,335,955
1,370,273
31,137,027
8,310,995
7,033,085
6,403,593
806,779
791,471
6,828,900
61,311,850
(1,666,202)
31,998,284
9,338,980
7,047,131
6,383,999
1,110,210
1,148,399
7,047,525
64,074,528
(2,040,865)
3%
12%
0%
0%
38%
45%
3%
5%
22%
25,469,276
37,127,905
19,096,417
20,466,690
18,800,488
-8%
37,127,905
19,096,417
20,466,690
18,800,488
16,759,623
-11%
Revenues:
Budgeted Expenditures by Object - All Funds FY
2014-2015
Capital Outlay
2%
Other
2%
Debt Service
11%
Supplies
10%
Salaries
50%
Purchased
Services
11%
Benefits
14%
76
REVENUES BY SOURCE
GENERAL AND TEACHERS' FUNDS ONLY
2010-2011
Actual
2011-2012
Actual
2012-2013
Actual
2013-2014
Budget
2014-2015
Budget
%
Change
Revenues:
Local
County
State
Federal
Other
Total Revenues
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Debt Service
Total Expenditures
Transfer to Capital Projects
24,054,385
1,139,556
20,039,670
5,778,638
728
51,012,977
25,610,035
1,208,301
23,223,083
2,830,841
513
52,872,773
25,893,644
1,339,564
23,493,447
2,267,300
2,696
52,996,651
25,878,829
1,220,000
23,854,763
2,202,773
1,000
53,157,365
26,262,559
1,340,000
25,684,797
2,183,476
3,000
55,473,832
1%
10%
8%
-1%
200%
4%
28,580,906
6,954,247
6,739,285
5,313,989
47,588,427
3,424,550
29,103,242
7,088,820
6,606,252
5,918,188
48,716,502
4,156,270
30,553,730
7,512,338
7,205,892
6,188,690
51,460,649
1,536,001
31,137,027
8,310,995
7,033,085
6,403,593
52,884,700
272,665
31,998,284
9,338,980
7,047,131
6,383,999
54,768,394
705,438
3%
12%
0%
0%
4%
159%
(1,000,000)
(1,000,000)
(1,267,925)
(1,400,000)
10%
9,423,466
12,082,418
15,238,688
15,774,690
14,779,430
-6%
12,082,418
15,238,688
15,774,690
14,779,430
14,084,868
-5%
(765,598)
Budgeted Expenditures by Object - Operating Funds
FY 2014-2015
Other
0%
Capital Outlay
0%
Debt Service
0%
Supplies
12%
Purchased
Services
13%
Salaries
58%
Benefits
17%
77
-
REVENUES BY SOURCE
GENERAL FUND ONLY
2010-2011
Actual
2011-2012
Actual
2012-2013
Actual
2013-2014
Budget
2014-2015
Budget
%
Change
Revenues:
Local
County
State
Federal
Other
Total Revenues
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Debt Service
Total Expenditures
Transfer to Teachers Fund
15,754,570
797,168
1,502,427
2,419,973
728
20,474,867
20,900,553
1,069,794
1,560,185
1,869,973
513
25,401,017
21,226,464
1,193,772
1,562,745
1,834,461
2,696
25,820,138
21,070,603
1,080,000
1,514,119
1,692,730
1,000
25,358,452
21,115,857
1,200,000
1,647,538
1,662,891
3,000
25,629,286
0%
11%
9%
-2%
200%
1%
5,908,440
1,551,523
6,324,341
5,313,989
19,098,293
1,376,574
6,296,052
1,597,681
6,217,597
5,918,188
20,029,518
5,371,500
6,688,769
1,683,266
6,794,331
6,188,690
21,355,056
4,465,081
6,722,523
1,924,553
6,565,085
6,403,593
21,615,754
3,742,698
7,110,005
2,206,407
6,589,131
6,383,999
22,289,542
3,339,744
6%
15%
0%
0%
3%
-11%
(1,000,000)
-
(1,000,000)
(2,155,011)
(1,267,925)
(3,319,494)
(1,400,000)
(2,634,306)
10%
-21%
(765,598)
-
-
9,331,605
9,942,581
14,314,080
15,624,151
14,779,430
-5%
9,942,581
14,314,080
15,624,151
14,779,430
14,084,868
-5%
78
REVENUES BY SOURCE
TEACHERS' FUND ONLY
2010-2011
Actual
2011-2012
Actual
2012-2013
Actual
2013-2014
Budget
2014-2015
Budget
%
Change
Revenues:
Local
County
State
Federal
Other
Total Revenues
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Debt Service
Total Expenditures
Transfer from General Fund
8,299,815
342,388
18,537,243
3,358,665
4,709,482
138,507
21,662,898
960,868
4,667,180
145,792
21,930,702
432,839
27,176,513
4,808,226
140,000
22,340,644
510,043
27,798,913
5,146,702
140,000
24,037,259
520,585
29,844,546
30,538,110
27,471,756
22,672,466
5,402,724
414,944
28,490,135
2,047,976
22,807,190
5,491,139
388,655
28,686,985
(1,215,229)
7%
0%
8%
2%
23,864,961
5,829,071
411,561
30,105,593
(2,929,079)
24,414,504
6,386,442
468,000
31,268,946
(3,470,033)
24,888,279
7,132,573
458,000
32,478,852
(2,634,306)
4%
-24%
7%
2%
12%
-2%
-
-
-
2,155,011
3,319,494
2,634,306
-21%
91,861
2,139,837
924,607
150,539
0
-100%
2,139,837
924,607
150,539
0
0
100%
79
REVENUES BY SOURCE
CAPITAL PROJECTS FUND ONLY
2010-2011
Actual
2011-2012
Actual
2012-2013
Actual
2013-2014
Budget
2014-2015
Budget
250,992
44,669
295,661
250,992
250,992
%
Change
Revenues:
456,931
456,931
301,976
301,976
431,694
873,318
1,305,012
(848,080)
675,962
886,494
1,562,456
(1,260,480)
806,779
791,471
1,598,250
(1,302,589)
1,110,210
1,148,399
2,258,609
(2,007,617)
41%
54%
765,598
1,000,000
1,000,000
1,267,925
1,400,000
10%
2,041,839
1,077,982
1,229,902
969,422
934,758
-4%
1,077,982
1,229,902
969,422
934,758
327,141
-65%
Local
County
State
Federal
Other
Total Revenues
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Debt Service
Total Expenditures
538,753
7,191
2,391
548,335
1,436,244
841,547
2,277,790
(1,729,455)
80
0%
-15%
38%
45%
-
PLANNED CAPITAL EXPENDITURES
District funded projects and capital expenditures for the coming year supported through the
regular budget include the following:
•
•
•
•
•
•
•
•
•
•
Lease purchase payments $1,148,399
Secured entrances installed at Peculiar Elementary, Raymore Elementary, Shull
Elementary and the South High School $426,420
Site improvements at the South High School and Timber Creek Elementary including
ADA accessible spaces for the South High School and a new back parking lot at Timber
Creek Elementary $198,271
Two vehicles – mail delivery van and maintenance truck $40,000
Walk in freezer for Food Service $28,000
Custodial and Grounds equipment including floor and carpet machines and snow plows
$30,000
Video surveillance upgrades $50,000
Wrestling mats $30,000
Technology infrastructure improvements including switches and servers $130,000
Unassigned facility repairs and equipment $177,519
81
REVENUES BY SOURCE
DEBT SERVICE FUND ONLY
2010-2011
Actual
2011-2012
Actual
2012-2013
Actual
2013-2014
Budget
2014-2015
Budget
%
Change
Revenues:
Local
County
State
Federal
Other
Total Revenues
Expenditures:
Principal
Interest
Other
Total Expenditures
6,544,957
259,303
9,675,000
16,479,260
6,433,979
276,069
6,710,048
6,089,412
318,189
6,407,601
5,992,622
200,000
6,192,622
6,008,839
300,000
6,308,839
0%
50%
3,150,000
3,304,975
60,750
6,515,725
9,963,535
24,700,000
3,309,153
40,574
28,049,727
(21,339,679)
3,150,000
2,161,150
1,700
5,312,850
1,094,751
4,800,000
2,024,900
4,000
6,828,900
(636,278)
5,200,000
1,843,525
4,000
7,047,525
(738,686)
8%
-9%
0%
3%
16%
14,003,972
23,967,507
2,627,828
3,722,579
3,086,301
-17%
23,967,507
2,627,828
3,722,579
3,086,301
2,347,615
-24%
82
2%
DEBT OBLIGATION
The District has $55,049,700 in general obligation debt as of July 1, 2014. This debt is serviced
by the current debt service tax levy of $1.2897 per $100 of assessed value. The Debt Service
Fund is expected to utilize approximately $738,686 of reserve funds for the fiscal year.
However, balances will remain above $2 million.
BOND AMORTIZATION SCHEDULE
FISCAL
YEAR
September 1
Interest
Payment
March 1 Interest
Payment
March 1 Principal
Payment
Total
Payments
2015
$921,762.50
$921,762.50
$5,200,000.00
$7,043,525.00
2016
$821,312.50
$821,312.50
$3,900,000.00
$5,542,625.00
2017
$765,687.50
$765,687.50
$4,250,000.00
$5,781,375.00
2018
$691,450.00
$691,450.00
$4,550,000.00
$5,932,900.00
2019
$608,637.50
$608,637.50
$5,060,000.00
$6,277,275.00
2020
$505,250.00
$505,250.00
$5,200,000.00
$6,210,500.00
2021
$387,750.00
$387,750.00
$5,950,000.00
$6,725,500.00
2022
$254,250.00
$254,250.00
$6,250,000.00
$6,758,500.00
2023
$113,750.00
$113,750.00
$4,550,000.00
$4,777,500.00
Totals
$5,069,850.00
$5,069,850.00
$44,910,000.00
$55,049,700.00
83
REVENUES BY SOURCE
EXPENDITURES BY FUNCTION
ALL FUNDS
2010-2011
Actual
2011-2012
Actual
31,138,095
1,406,050
20,039,670
5,781,029
9,675,728
68,040,572
32,500,946
1,484,370
23,223,083
2,830,841
513
60,039,753
32,285,032
1,657,753
23,493,447
2,267,300
2,696
59,706,228
32,122,443
1,420,000
23,899,432
2,202,773
1,000
59,645,648
32,522,390
1,640,000
25,684,797
2,183,476
3,000
62,033,663
1%
15%
7%
-1%
200%
4%
7,811,497
6,387,329
6,584,525
152,181
4,192,376
559,084
269,850
1,587,477
425,144
27,969,462
8,208,922
6,430,414
6,448,392
173,557
4,516,141
417,944
262,790
1,739,431
400,805
28,598,396
8,383,783
6,770,222
6,805,662
184,806
4,850,276
344,785
399,443
1,789,994
411,561
29,940,532
8,566,693
7,175,998
7,105,302
306,399
5,049,431
347,710
460,420
1,975,557
466,000
31,453,510
9,379,351
7,156,276
7,593,745
283,915
5,233,421
359,742
539,289
1,945,076
456,000
32,946,815
9%
0%
7%
-7%
4%
3%
17%
386
1,293,737
685,545
2,595,614
458,824
107,984
239,243
2,191,037
1,666,487
8,616
4,896,036
3,321,528
2,101,296
23,363
19,589,695
47,559,157
1,329,497
648,883
2,656,960
517,911
121,478
256,668
2,135,982
1,659,924
11,696
4,845,741
3,420,850
2,342,110
31,012
19,978,713
48,577,109
805
1,351,711
705,522
3,022,032
648,692
153,884
186,384
2,226,717
1,686,414
6,163
5,112,334
4,070,923
2,285,097
35,461
21,492,139
51,432,671
1,750
1,424,966
567,674
3,207,973
630,227
195,280
286,850
2,214,468
1,807,107
8,000
5,210,332
3,556,899
2,450,569
43,425
21,605,520
53,059,030
1,487,570
562,934
2,980,951
758,880
217,307
241,732
2,266,046
1,912,694
8,000
6,039,760
3,751,872
2,192,247
44,725
22,464,718
55,411,533
-100%
4%
-1%
-7%
20%
11%
-16%
2%
6%
0%
16%
5%
-11%
3%
4%
4%
253,162
571,087
703,940
632,449
657,071
1,212,352
-
-
-
-
7,357,272
28,923,045
6,199,344
7,620,371
8,005,924
5%
56,381,943
11,658,629
25,469,276
37,127,905
78,071,241
(18,031,488)
37,127,905
19,096,417
58,335,955
1,370,273
19,096,417
20,466,690
61,311,850
(1,666,202)
20,466,690
18,800,488
64,074,528
(2,040,865)
18,800,488
16,759,623
5%
22%
-8%
-11%
Revenues:
Local
County
State
Federal
Other
Total Revenues
Elementary
Middle
Senior High
Summer School
Special Instruction
Student Activities
Attendance
Guidance
Media Services
Operation of Plant
Food Services
Total Expenditures
84
2012-2013
Actual
2013-2014
Budget
2014-2015
Budget
%
Change
-2%
-2%
5%
4%
-
REVENUES BY SOURCE
GENERAL AND TEACHERS' FUND ONLY
2010-2011
Actual
2011-2012
Actual
2012-2013
Actual
24,054,385
1,139,556
20,039,670
5,778,638
728
51,012,977
25,610,035
1,208,301
23,223,083
2,830,841
513
52,872,773
25,893,644
1,339,564
23,493,447
2,267,300
2,696
52,996,651
25,878,829
1,220,000
23,854,763
2,202,773
1,000
53,157,365
26,262,559
1,340,000
25,684,797
2,183,476
3,000
55,473,832
1%
10%
8%
-1%
200%
4%
7,811,497
6,387,329
6,573,273
152,181
4,189,985
559,084
269,850
1,587,477
425,144
27,955,819
8,208,922
6,430,414
6,434,013
173,557
4,516,141
417,944
262,790
1,739,431
400,805
28,584,017
8,383,783
6,770,222
6,772,061
184,806
4,850,276
344,785
396,849
1,789,994
411,561
29,904,337
8,566,693
7,175,998
7,098,202
306,399
5,044,431
347,710
457,770
1,975,557
466,000
31,438,760
9,379,351
7,156,276
7,558,745
283,915
5,233,419
359,742
539,289
1,945,076
456,000
32,911,813
9%
0%
6%
-7%
4%
3%
18%
386
1,293,737
685,545
2,567,334
458,824
107,984
239,243
2,172,218
1,666,487
8,616
4,756,587
3,321,528
2,077,594
23,363
19,379,446
47,335,265
1,329,497
648,883
2,590,445
517,911
121,478
256,668
2,122,012
1,659,924
11,696
4,513,456
3,420,850
2,337,565
31,012
19,561,397
48,145,415
805
1,351,711
705,522
2,822,240
648,692
153,884
186,384
2,213,638
1,686,414
6,163
4,700,888
4,070,923
2,269,647
35,461
20,852,372
50,756,709
1,750
1,424,966
567,674
2,870,944
630,227
195,280
286,850
2,194,468
1,807,107
8,000
4,805,332
3,556,899
2,420,569
43,425
20,813,491
52,252,251
1,487,570
562,934
2,648,741
758,880
217,307
241,732
2,256,046
1,912,694
8,000
5,146,760
3,751,872
2,162,247
44,725
21,199,508
54,111,321
-100%
4%
-1%
-8%
20%
11%
-16%
3%
6%
0%
7%
5%
-11%
3%
2%
4%
253,162
571,087
703,940
632,449
657,071
-
-
-
-
-
-
-
-
-
-
-
-
Revenues:
Local
County
State
Federal
Other
Total Revenues
Elementary
Middle
Senior High
Summer School
Special Instruction
Student Activities
Attendance
Guidance
Media Services
Operation of Plant
Food Services
Total Expenditures
47,588,427
3,424,550
(765,598)
9,423,466
12,082,418
48,716,502
4,156,270
(1,000,000)
12,082,418
15,238,688
85
2013-2014
Budget
51,460,649
1,536,001
(1,000,000)
15,238,688
15,774,690
2014-2015
Budget
52,884,700
272,665
(1,267,925)
15,774,690
14,779,430
%
Change
54,768,392
705,438
(1,400,000)
14,779,430
14,084,868
-2%
-2%
5%
4%
4%
159%
10%
-6%
-5%
REVENUES BY SOURCE
GENERAL FUND ONLY
2010-2011
Actual
Revenues:
Local
County
State
Federal
Other
Total Revenues
Elementary
Middle
Senior High
Summer School
Special Instruction
Student Activities
Attendance
Guidance
Media Services
Operation of Plant
Food Services
2011-2012
Actual
2012-2013
Actual
2013-2014
Budget
2014-2015
Budget
%
Change
15,754,570
797,168
1,502,427
2,419,973
727
20,474,866
20,900,553
1,069,794
1,560,185
1,869,973
513
25,401,017
21,226,464
1,193,772
1,562,745
1,834,461
2,696
25,820,138
21,070,603
1,080,000
1,514,119
1,692,730
1,000
25,358,452
21,115,857
1,200,000
1,647,538
1,662,891
3,000
25,629,286
0%
11%
9%
-2%
200%
1%
654,159
358,640
867,810
21,416
1,028,624
50,553
79,597
1,112,831
10,200
4,183,830
964,188
355,972
749,267
20,058
1,060,311
10,102
106,325
1,273,576
12,150
4,551,950
847,793
435,931
842,257
23,341
1,219,246
20,096
121,458
1,326,810
4,836,930
851,174
480,969
872,774
73,155
1,300,930
7,100
128,871
1,486,457
5,201,430
1,027,106
538,722
973,288
50,671
1,367,357
1,100
206,409
1,484,108
5,648,761
21%
12%
12%
-31%
5%
-85%
60%
386
367,303
480,649
1,749,604
175,183
80,053
239,243
1,474,334
20,501
8,616
4,756,587
3,214,562
2,077,594
23,363
14,667,978
18,851,808
385,425
563,802
1,794,963
136,513
104,436
256,668
1,494,973
23,989
11,696
4,513,456
3,261,754
2,337,565
31,012
14,916,251
19,468,201
805
360,491
496,721
2,031,697
199,937
83,084
186,384
1,566,832
20,846
6,163
4,700,888
3,883,087
2,269,647
35,461
15,842,044
20,678,975
1,750
403,325
407,420
2,036,108
163,558
101,257
286,850
1,564,382
18,000
8,000
4,805,332
3,556,899
2,420,569
43,425
15,816,875
21,018,305
416,192
410,291
1,830,889
228,538
115,580
241,732
1,645,084
18,000
8,000
5,146,760
3,751,872
2,162,247
44,725
16,019,910
21,668,671
-100%
3%
1%
-10%
40%
14%
-16%
5%
0%
0%
7%
5%
-11%
3%
1%
3%
246,484
561,317
676,082
597,449
620,871
-
-
-
-
-
-
-
-
-
-
-
-
Total Expenditures
Transfer to Teachers Fund
19,098,292
1,376,573
(765,598)
9,331,605
9,942,580
20,029,517
5,371,500
(1,000,000)
9,942,580
14,314,080
86
21,355,056
4,465,081
(1,000,000)
(2,155,011)
14,314,080
15,624,151
21,615,754
3,742,698
(1,267,925)
(3,319,494)
15,624,151
14,779,430
22,289,542
3,339,744
(1,400,000)
(2,634,306)
14,779,430
14,084,868
0%
9%
4%
3%
-11%
10%
-21%
-5%
-5%
REVENUES BY SOURCE
TEACHERS' FUND ONLY
2010-2011
Actual
Revenues:
Local
County
State
Federal
Other
Total Revenues
Elementary
Middle
Senior High
Summer School
Special Instruction
Student Activities
Attendance
Guidance
Media Services
Operation of Plant
Food Services
2011-2012
Actual
2012-2013
Actual
2013-2014
Budget
2014-2015
Budget
%
Change
8,299,815
342,388
18,537,243
3,358,665
4,709,482
138,507
21,662,898
960,868
4,667,180
145,792
21,930,702
432,839
4,808,226
140,000
22,340,644
510,043
5,146,702
140,000
24,037,259
520,585
7%
0%
8%
2%
30,538,110
27,471,756
27,176,513
27,798,913
29,844,546
7%
7,157,338
6,028,689
5,705,463
130,765
3,161,361
508,531
190,253
474,645
414,944
23,771,989
7,244,734
6,074,442
5,684,746
153,499
3,455,829
407,842
156,464
465,855
388,655
24,032,067
7,535,991
6,334,290
5,929,804
161,465
3,631,031
324,689
275,391
463,185
411,561
25,067,406
7,715,519
6,695,029
6,225,428
233,244
3,743,501
340,610
328,899
489,100
466,000
26,237,330
8,352,245
6,617,554
6,585,457
233,244
3,866,064
358,642
332,880
460,968
456,000
27,263,054
8%
-1%
6%
0%
3%
5%
1%
926,434
204,896
817,730
283,642
27,930
697,884
1,645,986
106,966
4,711,468
28,483,456
944,072
85,081
795,482
381,398
17,042
627,040
1,635,936
159,096
4,645,147
28,677,214
991,220
208,800
790,544
448,755
70,800
646,806
1,665,568
187,836
5,010,328
30,077,734
1,021,641
160,254
834,836
466,669
94,023
630,086
1,789,107
4,996,616
31,233,946
1,071,378
152,643
817,852
530,342
101,727
610,962
1,894,694
5,179,598
32,442,652
6,679
9,771
27,858
35,000
36,200
-
-
-
-
-
-
-
-
-
-
-
-
Total Expenditures
28,490,136
2,047,976
91,861
2,139,837
28,686,985
(1,215,229)
2,139,837
924,608
87
30,105,593
(2,929,079)
2,155,011
924,608
150,539
31,268,946
(3,470,033)
3,319,494
150,539
0
32,478,852
(2,634,306)
2,634,306
0
0
-6%
-2%
4%
5%
-5%
-2%
14%
8%
-3%
6%
4%
4%
3%
4%
-24%
-21%
-100%
100%
REVENUES BY SOURCE
2010-2011
Actual
Revenues:
Local
County
State
Federal
Other
Total Revenues
Elementary
Middle
Senior High
Summer School
Special Instruction
Student Activities
Attendance
Guidance
Media Services
Operation of Plant
Food Services
Total Expenditures
2011-2012
Actual
2012-2013
Actual
2013-2014
Budget
2014-2015
Budget
%
Change
538,753
7,191
2,391
548,335
456,931
456,931
301,976
301,976
250,992
44,669
295,661
250,992
250,992
11,253
2,390
13,643
14,379
14,379
33,601
2,594
36,195
7,100
7,650
14,750
35,000
35,000
28,280
18,819
139,448
23,702
210,250
223,892
66,515
13,970
332,285
4,546
417,315
431,694
199,792
13,078
411,447
15,450
639,767
675,962
337,029
20,000
405,000
30,000
792,029
806,779
332,210
10,000
893,000
30,000
1,265,210
1,300,210
-
-
-
-
-
-
1,212,351
-
-
-
-
-
841,547
873,318
886,494
791,471
958,399
2,277,790
(1,729,454)
765,598
2,041,839
1,077,982
1,305,012
(848,080)
1,000,000
1,077,982
1,229,902
88
1,562,456
(1,260,480)
1,000,000
1,229,902
969,422
1,598,250
(1,302,589)
1,267,925
969,422
934,758
2,258,609
(2,007,617)
1,400,000
934,758
327,141
0%
-100%
-15%
393%
-100%
137%
-1%
-50%
120%
0%
60%
61%
21%
41%
54%
10%
-4%
-65%
REVENUES BY SOURCE
2010-2011
Actual
2011-2012
Actual
2012-2013
Actual
2013-2014
Budget
2014-2015
Budget
%
Change
Revenues:
Local
County
State
Federal
Other
Total Revenues
Expenditures:
Principal
Interest
Other
Total Expenditures
6,544,957
259,303
9,675,000
16,479,260
6,433,979
276,069
6,710,048
6,089,412
318,189
6,407,601
5,992,622
200,000
6,192,622
6,008,839
300,000
6,308,839
0%
50%
3,150,000
3,304,975
60,750
6,515,725
9,963,535
24,700,000
3,309,153
40,574
28,049,727
(21,339,679)
3,150,000
2,161,150
1,700
5,312,850
1,094,751
4,800,000
2,024,900
4,000
6,828,900
(636,278)
5,200,000
1,843,525
4,000
7,047,525
(738,686)
8%
-9%
0%
3%
16%
14,003,972
23,967,507
2,627,828
3,722,579
3,086,301
-17%
23,967,507
2,627,828
3,722,579
3,086,301
2,347,615
-24%
89
2%
REVENUES BY OBJECT
ALL FUNDS
Object Code
5111
5112
5113
5114
5115
5116
5121
5140
5150
5160
5170
5180
5190
5211
5221
5237
5311
5312
5314
5317
5319
5324
5332
5333
5359
5381
5397
5412
5422, 5424
5425, 5426
5427
5428, 5429
5437, 5441
5442
5445
5446
5448
5451
5456, 5457
5461
5465
5466, 5468
5472
5493, 5494
5611, 5692
5651
58xx
Title
Local:
Current Taxes
Delinquent Taxes
Prop C Sales Taxes
In Lieu of Tax
Tuition/Non-Resident
Student Activities
Communtity Services
Other Local
Total Local
County:
Other County
Total County
State:
Basic Formula
Transportation Aid
Career Ladder
Classroom Trust
Parents as Teachers
Food Service
Other State
Total State
Federal:
Medicaid
Career Ed
Title I
Title I - ARRA
Title IV
Title II
Title II ARRA
Childcare Development Grant
IDEA - ARRA
Total Federal
Other:
Sale of Property
Total Other
Total Revenue
2010-2011
Actual
2011-2012
Actual
2012-2013
Actual
2013-2014
Budget
2014-2015
Budget
%
Change
21,104,807
1,730,036
4,464,256
5,195
61,002
6,857
709,074
972,902
431,150
1,137,988
227,892
286,935
31,138,095
21,376,840
1,775,983
4,706,432
5,141
67,235
332,315
10,620
502,421
1,034,250
395,162
1,250,440
620,714
423,394
32,500,945
21,890,123
1,814,828
4,665,627
3,533
71,044
166,992
11,324
39,835
978,804
359,268
1,309,007
641,247
333,398
32,285,032
21,690,391
1,632,609
4,806,826
3,000
60,000
166,992
26,400
1,137,400
458,725
1,335,000
560,000
245,100
32,122,443
21,862,085
1,715,130
5,144,102
105
60,900
166,992
29,000
987,761
334,415
1,335,000
576,800
310,100
32,522,390
1%
5%
7%
-97%
2%
0%
10%
-13%
-27%
0%
3%
27%
1%
131,630
1,181,030
93,390
1,406,050
138,507
1,262,124
83,739
1,484,370
145,792
1,426,961
85,000
1,657,753
140,000
1,200,000
80,000
1,420,000
140,000
1,500,000
1,640,000
0%
25%
-100%
15%
16,172,171
844,061
343,027
1,500
2,363,572
43,800
16,786
15,504
239,249
20,039,670
19,412,603
909,771
279,023
2,250,295
44,211
20,202
17,173
289,805
23,223,083
19,790,387
861,896
294,129
2,140,315
46,656
6,351
22,953
330,390
369
23,493,447
19,737,575
800,000
300,000
2,603,069
50,000
4,000
20,000
117,550
267,238
23,899,432
21,423,737
1,000,000
306,300
2,613,522
50,000
4,000
20,000
266,838
400
25,684,797
9%
25%
2%
22,928
1,367,568
175,991
1,226,496
1,080,089
42,878
662,829
112,608
442,119
138,262
10,986
156,142
8,339
333,793
5,781,029
31,484
490,049
19,435
880,318
34,878
735,021
143,142
4,510
367,503
19,961
89,229
15,312
2,830,841
16,598
70
750,373
47,000
775,895
153,394
4,156
365,037
103,096
51,681
2,267,300
17,000
772,146
41,129
690,449
130,500
8,860
416,466
93,577
32,646
2,202,773
17,000
781,141
48,000
678,000
129,500
9,250
425,136
95,449
2,183,476
9,675,000
728
9,675,728
68,040,572
513
513
60,039,752
2,696
2,696
59,706,228
1,000
1,000
59,645,648
3,000
3,000
62,033,663
90
-
0%
0%
0%
0%
-100%
0%
100%
7%
0%
1%
17%
-2%
-1%
4%
2%
2%
-100%
-1%
200%
200%
4%
REVENUES BY OBJECT
Object Code
5111
5112
5113
5114
5115
5116
5121
5140
5150
5160
5170
5180
5190
5211
5221
5237
5311
5312
5314
5317
5319
5324
5332
5333
5359
5381
5397
5412
5422, 5424
5425, 5426
5427
5428, 5429
5437, 5441
5442
5445
5446
5448
5451
5456, 5457
5461
5465
5466, 5468
5472
5493, 5494
5611, 5692
5651
58xx
Title
Local:
Current Taxes
Delinquent Taxes
Prop C Sales Taxes
In Lieu of Tax
Tuition Non-Resident
Student Activities
Communtity Services
Other Local
Total Local
County:
Other County
Total County
State:
Basic Formula
Transportation Aid
Career Ladder
Classroom Trust
Parents as Teachers
Food Service
Other State
Total State
Federal:
Medicaid
Career Ed
Title I
Title I - ARRA
Title IV
Title II
Title II ARRA
IDEA - ARRA
Total Federal
Other:
Sale of Property
Total Other
Total Revenue
2010-2011
Actual
2011-2012
Actual
2012-2013
Actual
2013-2014
Budget
2014-2015
Budget
%
Change
15,264,221
1,251,263
4,464,256
3,757
44,120
6,857
21,080
972,902
431,150
1,137,988
227,892
228,900
24,054,384
15,906,335
1,321,494
4,706,432
3,826
50,029
10,620
9,903
1,034,250
395,162
1,250,440
620,714
300,831
25,610,035
16,288,266
1,350,399
4,665,627
2,629
52,863
11,324
24,860
978,804
359,268
1,309,007
641,247
209,349
25,893,643
16,135,015
1,214,463
4,806,826
2,000
45,000
19,300
1,137,400
458,725
1,335,000
560,000
165,100
25,878,829
16,357,422
1,231,204
5,144,102
80
45,675
20,000
987,761
334,415
1,335,000
576,800
230,100
26,262,559
1%
1%
7%
-96%
2%
4%
-13%
-27%
0%
3%
39%
1%
131,630
914,536
93,390
1,139,556
138,507
986,055
83,739
1,208,301
145,792
1,108,772
85,000
1,339,564
140,000
1,000,000
80,000
1,220,000
140,000
1,200,000
1,340,000
0%
20%
-100%
10%
16,172,171
844,061
343,027
1,500
2,363,572
43,800
16,786
15,504
239,249
20,039,670
19,412,603
909,771
279,023
2,250,295
44,211
20,202
17,173
289,805
23,223,083
19,790,387
861,896
294,129
2,140,315
46,656
6,351
22,953
330,390
369
23,493,447
19,737,575
800,000
300,000
2,603,069
50,000
4,000
20,000
72,881
267,238
23,854,763
21,423,737
1,000,000
306,300
2,613,522
50,000
4,000
20,000
266,838
400
25,684,797
9%
25%
2%
22,928
1,367,568
175,991
1,226,496
1,077,698
42,878
662,829
112,608
442,119
138,262
10,986
156,142
8,339
333,793
5,778,638
31,484
490,049
19,435
880,318
34,878
735,021
143,142
4,510
367,503
19,961
89,229
15,312
2,830,841
16,598
70
750,373
47,000
775,895
153,394
4,156
365,037
103,096
51,681
2,267,300
17,000
772,146
41,129
690,449
130,500
8,860
416,466
93,577
32,646
2,202,773
17,000
781,141
48,000
678,000
129,500
9,250
425,136
95,449
2,183,476
728
728
51,012,977
513
513
52,872,772
2,696
2,696
52,996,650
1,000
1,000
53,157,365
3,000
3,000
55,473,832
91
-
0%
0%
0%
0%
-100%
0%
100%
8%
0%
1%
17%
-2%
-1%
4%
2%
2%
-100%
-1%
200%
200%
4%
REVENUES BY OBJECT
GENERAL FUND ONLY
Object Code
5111
5112
5113
5114
5115
5116
5121
5140
5150
5165
5170
5180
5190
5211
5221
5237
5311
5312
5314
5317
5319
5324
5332
5333
5359
5381
5397
5412
5422, 5424
5425, 5426
5427
5428, 5429
5437, 5441
5442
5445
5446
5448
5451
5456, 5457
5461
5465
5466, 5468
5472
5493, 5494
5611, 5692
5651
58xx
Title
Local:
Current Taxes
Delinquent Taxes
Prop C Sales Taxes
In Lieu of Tax
Tuition Non-Resident
Student Activities
Communtity Services
Other Local
Total Local
County:
Other County
Total County
State:
Basic Formula
Transportation Aid
Career Ladder
Classroom Trust
Parents as Teachers
Food Service
Other State
Total State
Federal:
Medicaid
Career Ed
Title I
Title I - ARRA
Title IV
Title II
Title II ARRA
IDEA - ARRA
Total Federal
Other:
Sale of Property
Total Other
Total Revenue
2010-2011
Actual
2011-2012
Actual
2012-2013
Actual
2013-2014
Budget
2014-2015
Budget
%
Change
11,746,535
962,905
2,891
33,952
6,857
4,863
972,902
431,150
1,137,988
227,892
226,634
15,754,570
15,906,335
1,321,494
3,825
50,029
10,620
8,600
1,034,250
395,162
1,250,440
620,714
299,083
20,900,552
16,288,266
1,350,399
2,629
52,863
11,324
23,402
978,804
359,268
1,309,007
641,247
209,255
21,226,464
16,135,015
1,214,463
2,000
45,000
18,000
1,137,400
458,725
1,335,000
560,000
165,000
21,070,603
16,357,422
1,231,204
80
45,675
17,500
987,761
334,415
1,335,000
576,800
230,000
21,115,857
1%
1%
-3%
-13%
-27%
0%
3%
39%
0%
703,778
93,390
797,168
986,055
83,739
1,069,794
1,108,772
85,000
1,193,772
1,000,000
80,000
1,080,000
1,200,000
1,200,000
20%
-100%
11%
844,061
343,027
43,800
16,786
15,504
239,249
1,502,427
909,771
279,023
44,211
20,202
17,173
289,805
1,560,185
861,896
294,129
46,656
6,351
22,953
330,390
369
1,562,745
800,000
300,000
50,000
4,000
20,000
72,881
267,238
1,514,119
1,000,000
306,300
50,000
4,000
20,000
266,838
400
1,647,538
22,928
1,077,698
42,878
662,829
112,608
29,436
10,986
118,478
8,339
333,793
2,419,973
31,484
880,318
34,878
735,021
143,142
4,510
23,659
1,650
15,312
1,869,973
16,598
70
750,373
47,000
775,895
153,394
4,156
35,294
51,681
1,834,461
17,000
772,146
41,129
690,449
130,500
8,860
32,646
1,692,730
17,000
781,141
48,000
678,000
129,500
9,250
1,662,891
728
728
20,474,867
513
513
25,401,016
2,696
2,696
25,820,138
1,000
1,000
25,358,452
3,000
3,000
25,629,286
92
-96%
2%
-
-
25%
2%
0%
0%
0%
-100%
0%
9%
0%
1%
17%
-2%
-1%
4%
-100%
-2%
200%
200%
1%
REVENUES BY OBJECT
TEACHERS' FUND ONLY
Object Code
5111
5112
5113
5114
5115
5116
5140
5150
5165
5170
5180
5190
Title
Local:
Current Taxes
Delinquent Taxes
Prop C Sales Taxes
In Lieu of Tax
Student Activities
Communtity Services
Other Local
Total Local
5211
5221
5237
5311
5312
5314
5317
5319
5324
5332
5333
5359
5381
5397
5412
5422, 5424
5425, 5426
5427
5428, 5429
5437, 5441
5442
5445
5446
5448
5451
5456, 5457
5461
5465
5466, 5468
5472
5493, 5494
5611, 5692
5651
58xx
County:
Other County
Total County
State:
Basic Formula
Transportation Aid
Career Ladder
Classroom Trust
Parents as Teachers
Food Service
Other State
Total State
Federal:
Medicaid
Career Ed
Title I
Title I - ARRA
Title IV
Title II
Title II ARRA
IDEA - ARRA
Total Federal
Other:
Sale of Property
Total Other
Total Revenue
2010-2011
Actual
2011-2012
Actual
2012-2013
Actual
2013-2014
Budget
2014-2015
Budget
%
Change
3,517,686
288,357
4,464,256
866
10,168
16,217
2,266
8,299,815
4,706,432
1,303
1,748
4,709,482
4,665,627
1,458
95
4,667,180
4,806,826
1,300
100
4,808,226
5,144,102
2,500
100
5,146,702
-
131,630
210,758
342,388
138,507
138,507
145,792
145,792
140,000
140,000
140,000
140,000
0%
16,172,171
1,500
2,363,572
18,537,243
19,412,603
2,250,295
21,662,898
19,790,387
2,140,315
21,930,702
19,737,575
2,603,069
22,340,644
21,423,737
2,613,522
24,037,259
9%
1,367,568
175,991
1,226,496
442,119
108,826
37,664
3,358,665
490,049
19,435
343,844
18,311
89,229
960,868
329,743
103,096
432,839
416,466
93,577
510,043
425,136
95,449
520,585
30,538,110
27,471,755
27,176,513
27,798,913
29,844,546
93
7%
92%
0%
7%
0%
0%
8%
2%
2%
2%
7%
REVENUES BY OBJECT
Object Code
5111
5112
5113
5114
5115
5116
5140
5150
5165
5170
5180
5190
Title
Local:
Current Taxes
Delinquent Taxes
Prop C Sales Taxes
In Lieu of Tax
Student Activities
Communtity Services
Other Local
Total Local
5211
5221
5237
5311
5312
5314
5317
5319
5324
5332
5333
5359
5381
5397
5412
5422, 5424
5425, 5426
5427
5428, 5429
5437, 5441
5442
5445
5446
5448
5451
5456, 5457
5461
5465
5466, 5468
5472
5493, 5494
5611, 5692
5651
58xx
County:
Other County
Total County
State:
Basic Formula
Transportation Aid
Career Ladder
Classroom Trust
Parents as Teachers
Food Service
Other State
Total State
Federal:
Medicaid
Career Ed
Title I
Title I - ARRA
Title IV
Title II
Title II ARRA
IDEA - ARRA
Total Federal
Other:
Sale of Property
Total Other
Total Revenue
2010-2011
Actual
2011-2012
Actual
439,698
36,044
108
1,271
3,597
58,036
538,753
332,315
2,053
122,563
456,931
166,992
10,935
124,049
301,976
166,992
4,000
80,000
250,992
166,992
4,000
80,000
250,992
7,191
7,191
-
-
-
-
-
-
-
-
44,669
44,669
-
-
2,391
2,391
-
-
-
-
-
548,335
456,931
301,976
295,661
250,992
-
94
2012-2013 2013-2014 2014-2015
Actual
Budget
Budget
%
Change
0%
0%
0%
0%
0%
0%
-15%
REVENUES BY OBJECT
Object Code
5111
5112
5113
5114
5115
5116
5140
5150
5165
5170
5180
5190
5211
5221
5237
5311
5312
5314
5317
5319
5324
5332
5333
5359
5381
5397
5412
5422, 5424
5425, 5426
5427
5428, 5429
5437, 5441
5442
5445
5446
5448
5451
5456, 5457
5461
5465
5466, 5468
5472
5493, 5494
5611, 5692
5651
58xx
Title
Local:
Current Taxes
Delinquent Taxes
Prop C Sales Taxes
In Lieu of Tax
Student Activities
Communtity Services
Other Local
Total Local
County:
Other County
Total County
State:
Basic Formula
Transportation Aid
Career Ladder
Classroom Trust
Parents as Teachers
Food Service
Other State
Total State
Federal:
Medicaid
Career Ed
Title I
Title I - ARRA
Title IV
Title II
Title II ARRA
IDEA - ARRA
Total Federal
Other:
Sale of Property
Total Other
Total Revenue
2010-2011
Actual
2011-2012
Actual
2012-2013
Actual
5,400,889
442,730
1,329
15,611
684,398
6,544,957
5,470,504
454,488
1,316
17,206
490,465
6,433,979
5,601,858
464,429
904
18,181
4,040
6,089,412
5,555,376
418,146
1,000
15,000
3,100
5,992,622
5,504,663
483,926
25
15,225
5,000
6,008,839
259,303
259,303
276,069
276,069
318,189
318,189
200,000
200,000
300,000
300,000
-
-
-
-
-
-
-
-
-
-
-
-
9,675,000
9,675,000
16,479,260
6,710,048
6,407,601
6,192,622
6,308,839
-
95
2013-2014 2014-2015
Budget
Budget
%
Change
-1%
16%
-98%
2%
61%
0%
50%
50%
2%
GENERAL AND TEACHERS' FUND ONLY
SALARIES AND BENEFITS
Object
Code
6111
6121
6131
6150
6151
6161
6211
6221
6231
6233
6241
Title
Certified Salaries:
Regular Salaries
Substitute Salaries
Extra Duty Pay/Stipends
Total Certified Salaries
Non-Certified Salaries
Social Worker
Regular Salaries
Extra Duty Pay/Part Time
Total Non-Certified Salaries
Benefits:
Certified Retirement
Non-Certified Retirement
OASDI
Medicare
Employee Insurance
Total Benefits
Total Salaries and Benefits
2010-2011
Actual
2011-2012
Actual
2012-2013
Actual
2013-2014
Budget
2014-2015
Budget
%
Change
21,669,110
493,781
509,575
22,672,466
21,714,271
514,391
567,963
22,796,625
22,678,013
571,754
553,024
23,802,791
23,134,365
538,000
661,881
24,334,246
23,704,879
543,000
640,400
24,888,279
2%
1%
-3%
2%
45,979
5,670,427
192,034
5,908,440
46,491
6,063,691
196,435
6,306,617
47,402
6,458,148
183,219
6,688,769
47,191
6,486,899
188,433
6,722,523
47,391
6,845,539
217,075
7,110,005
0%
6%
15%
6%
3,316,853
423,239
436,160
365,141
2,412,854
6,954,247
35,535,153
3,426,967
459,841
464,440
374,147
2,363,426
7,088,820
36,192,062
3,617,887
493,076
493,772
382,620
2,516,350
7,503,705
37,995,265
3,709,497
504,130
481,835
346,762
3,255,006
8,297,230
39,353,999
3,878,793
549,367
545,361
353,337
4,012,122
9,338,980
41,337,264
5%
9%
13%
2%
23%
13%
5%
2014-2015
Budget
%
Change
OTHER EXPENDITURES
Object
Code
6311
6313
6315
6317
6318-19
6330-6339
6341
6342
6343-6345
6351
6360-6399
641x
644x
645x
6471
648x
Title
PURCHASED SERVICES:
Tuition
Professional Services
Audit Services
Legal Services
Technical Services
Property Services
Contracted Transportation
Other Non-Route Transportation
Travel
Property Insurance
Other Purchased Services
Total Purchased Services
Materials and Supplies:
General Supplies
Library Books
Periodicals
Food Service - Food Only
Energy Supplies/Service
Total Materials and Supplies
Total Other Expenditures
2010-2011
Actual
2011-2012
Actual
2012-2013
Actual
2013-2014
Budget
457,976
382,394
15,505
51,917
134,160
1,647,883
2,687,958
146,544
89,908
538,202
587,740
6,740,185
441,380
324,722
13,550
69,632
199,224
1,551,134
2,622,083
135,808
114,435
587,323
546,962
6,606,253
469,583
211,898
13,655
65,777
233,454
1,567,184
3,233,451
201,901
145,558
596,362
502,868
7,241,690
530,000
142,000
18,000
80,000
235,400
1,499,312
2,966,899
130,000
198,198
600,000
633,276
7,033,085
526,000
94,500
16,000
70,000
307,682
1,342,905
3,135,747
136,125
204,443
600,000
613,729
7,047,131
-1%
-33%
-11%
-13%
31%
-10%
6%
5%
3%
0%
-3%
0%
2,948,871
79,895
9,528
893,006
1,382,688
5,313,989
12,054,174
3,229,915
83,169
9,815
1,097,223
1,498,065
5,918,187
12,524,440
3,638,309
86,777
9,454
987,216
1,501,938
6,223,694
13,465,384
3,788,176
84,038
13,902
1,069,000
1,542,500
6,497,616
13,530,701
3,706,965
84,758
13,982
931,000
1,647,294
6,383,999
13,431,130
-2%
1%
1%
-13%
7%
-2%
-1%
96
INFORMATIONAL
SECTION
Assessed Valuation
Real Estate,
Residential
Real Estate,
Agricultural
Real Estate,
Commercial
Real Estate,
Local Utilities
Personal
Personal, Local
Utilities
Total Assessed
Value
% of Growth
$122,601,700
$148,258,000
$156,137,730
$180,525,162
$189,676,863
$219,854,047
$233,668,247
$269,746,857
$287,438,727
$318,391,855
$338,089,417
$343,620,700
$348,096,852
$349,456,280
$353,511,930
$347,306,750
$2,062,530
$2,055,590
$2,059,860
$2,115,060
$2,093,170
$2,109,870
$2,105,290
$2,141,636
$2,177,356
$2,137,209
$2,184,300
$2,187,980
$2,268,200
$2,345,650
$2,355,760
$2,319,945
$13,977,980
$16,231,990
$17,233,640
$19,214,430
$20,034,390
$22,506,640
$22,670,110
$23,754,930
$24,808,750
$27,111,800
$32,344,240
$34,061,210
$35,228,100
$35,523,130
$35,254,444
$35,785,070
$110,658
$96,280
$110,960
$113,510
$185,730
$108,870
$101,650
$515,540
$310,830
$225,660
$320,990
$780,490
$728,490
$642,812
$434,833
$1,200,657
$39,769,064
$45,829,574
$51,017,765
$54,226,895
$54,226,895
$58,446,815
$61,459,249
$62,012,563
$67,631,377
$70,933,229
$71,646,053
$74,716,232
$69,746,873
$65,563,058
$71,263,812
$77,288,402
$69,606
$206,014
$268,697
$340,094
$589,678
$507,701
$370,229
$518,127
$525,224
$430,184
$492,128
$541,776
$522,862
$634,433
$350,737
$485,344
$178,591,538
$212,677,448
$226,828,652
$256,535,151
$266,806,726
$303,533,943
$320,374,775
$358,689,653
$382,892,264
$419,229,937
$445,077,128
$455,908,388
$456,591,377
$454,165,363
$463,171,516
$464,386,168
$469,030,030
18.7977%
11.9017%
6.6538%
13.0964%
4.0040%
13.7655%
5.5483%
11.9594%
6.7475%
9.4903%
6.1654%
2.4336%
0.1498%
-0.5313%
1.9830%
0.2622%
1.0000%
Year
1997
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014*
*Projected
ASSESSED VALUATION
$500,000,000
$450,000,000
$400,000,000
$350,000,000
$300,000,000
$250,000,000
$200,000,000
$150,000,000
$100,000,000
$50,000,000
$0
1999
2000
2001
2002
2003
2004
2005
2006
2007
YEAR
Actual
2008
2009
2010
2011
2012
2013
2014*
Projected
PERCENTAGE OF GROWTH
15.00%
10.00%
5.00%
0.00%
1999
2000
2001
2002
2003
2004
2005
2006
2007
-5.00%
YEAR
97
2008
2009
2010
2011
2012
2013
2014*
PROPERTY TAX RATE BREAKDOWN BY FUND
(PER $100 ASSESSED VALUATION)
Fiscal
Capital
Total
Debt
General Teachers' Projects Operating Service
Year
2005
3.7497
0.0000
0.0000
3.7497
1.2900
2006
3.7018
0.0000
0.0000
3.7018
1.3379
2007
2.7500
0.7400
0.2227
3.7127
1.3270
2008
2.7500
0.7400
0.2172
3.7072
1.3325
2009
2.7500
0.7400
0.2105
3.7005
1.3392
2010
2.8050
0.8400
0.1050
3.7500
1.2897
2011
2.8050
0.8400
0.1050
3.7500
1.2897
2012
3.7500
0.0000
0.0000
3.7500
1.2897
2013
3.7500
0.0000
0.0000
3.7500
1.2897
2014
3.7500
0.0000
0.0000
3.7500
1.2897
Est. 2015 3.7500
0.0000
0.0000
3.7500
1.2897
98
Total Levy
$5.0397
$5.0397
$5.0397
$5.0397
$5.0397
$5.0397
$5.0397
$5.0397
$5.0397
$5.0397
$5.0397
Budget Projections for Fiscal Years
2015-2018
Budget forecasts help in the planning for the sources and uses of District funds. Establishing and
revising multi-year projections is part of the regular budget process, ensuring that major budget
decisions are educated by long-range impact analysis. Forecasting relies on a large number of
assumptions based on reasonable expectations of future activity. However, many variables can
change by significant amounts based on factors beyond the control of the District, potentially
impacting forecasts in significant ways. The following assumptions are used to generate the
budget projections.
ALL FUNDS
•
•
•
•
•
Local revenues from property taxes are projected to increase in the future years. A 1%
increase is projected for next year and 2% for the following years.
County revenues are also projected to increase in following years.
State revenues will increase each year consistent with the continued enrollment growth
and other provisions of SB 287. The assumed funding levels for FY2015-2016 and
beyond are 100% with a modest increase in the State Adequacy Target.
Non-salary expenses for Purchased Services and Supplies are expected to increase 2% to
accommodate enrollment growth and inflationary pressures.
District fund balances are projected to be maintained at 23% in future years as outlined
in the district Strategic Plan.
GENERAL AND TEACHERS FUND
•
•
The projections are based on a total average salary spending increase of approximately
2.5% annually. This includes new positions needed to support enrollment growth.
Health insurance benefits are projected to increase 8% per year. All other benefits are
projected to increase consistent with total payroll increases.
CAPITAL PROJECT FUND
•
The fund includes increased transfers from the General Fund in the next three years.
DEBT SERVICE FUND
•
The Debt Service levy is projected to remain at $1.2897. The projections assume no
additional debt is issued during the next three years.
99
REVENUES BY SOURCE
ALL FUNDS
2014-2015
Budget
2015-2016
Forecast
2016-2017
Forecast
2017-2018
Forecast
Revenues:
Local
County
State
Federal
Other
Total Revenues
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Debt Service
Total Expenditures
32,522,390
1,640,000
25,684,797
2,183,476
3,000
62,033,663
32,932,715
1,760,000
27,217,059
2,248,087
64,157,861
33,615,320
1,826,000
28,712,647
2,295,197
66,449,164
34,310,460
1,895,300
30,383,817
2,343,863
68,933,440
31,998,284
9,338,980
7,047,131
6,383,999
1,110,210
1,148,399
7,047,525
64,074,528
(2,040,865)
32,771,901
9,740,456
7,188,074
6,511,679
870,000
1,150,399
5,546,625
63,779,134
378,727
33,591,199
10,222,287
7,331,835
6,641,913
1,020,000
1,084,159
5,785,375
65,676,768
772,396
34,430,979
10,735,229
7,478,472
6,774,751
1,220,000
1,069,072
5,936,900
67,645,403
1,288,037
18,800,488
16,759,623
17,138,350
17,910,747
16,759,623
17,138,350
17,910,747
19,198,784
100
REVENUES BY SOURCE
2014-2015
Budget
2015-2016
Forecast
2016-2017
Forecast
2017-2018
Forecast
Revenues:
Local
County
State
Federal
Other
Total Revenues
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Debt Service
Total Expenditures
26,262,559
1,340,000
25,684,797
2,183,476
3,000
55,473,832
26,552,884
1,460,000
27,217,059
2,248,087
57,478,030
27,113,089
1,526,000
28,712,647
2,295,197
59,646,933
27,683,383
1,595,300
30,383,817
2,343,863
62,006,363
31,998,284
9,338,980
7,047,131
6,383,999
54,768,394
705,438
32,771,901
9,740,456
7,188,074
6,511,679
56,212,110
1,265,920
33,591,199
10,222,287
7,331,835
6,641,913
57,787,234
1,859,699
34,430,979
10,735,229
7,478,472
6,774,751
59,419,431
2,586,932
(1,400,000)
(1,700,000)
(1,850,000)
(2,000,000)
14,779,430
14,084,868
13,650,788
13,660,488
14,084,868
13,650,788
13,660,488
14,247,420
101
REVENUES BY SOURCE
2014-2015
Budget
2015-2016
Forecast
2016-2017
Forecast
2017-2018
Forecast
250,992
250,992
250,992
250,992
250,992
250,992
250,992
250,992
Revenues:
Local
County
State
Federal
Other
Total Revenues
Expenditures:
Salaries
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Debt Service
Total Expenditures
1,110,210
1,148,399
2,258,609
(2,007,617)
870,000
1,150,399
2,020,399
(1,769,407)
1,020,000
1,084,159
2,104,159
(1,853,167)
1,220,000
1,069,072
2,289,072
(2,038,080)
1,400,000
1,700,000
1,850,000
2,000,000
934,758
327,141
257,734
254,567
327,141
257,734
254,567
216,487
102
REVENUES BY SOURCE
2014-2015
Budget
2015-2016
Forecast
2016-2017
Forecast
2017-2018
Forecast
Revenues:
Local
County
State
Federal
Other
Total Revenues
Expenditures:
Principal
Interest
Other
Total Expenditures
6,008,839
300,000
6,308,839
6,128,839
300,000
6,428,839
6,251,239
300,000
6,551,239
6,376,085
300,000
6,676,085
5,200,000
1,843,525
4,000
7,047,525
(738,686)
3,900,000
1,642,625
4,000
5,546,625
882,214
4,250,000
1,531,375
4,000
5,785,375
765,864
4,550,000
1,382,900
4,000
5,936,900
739,185
3,086,301
2,347,615
3,229,829
3,995,693
2,347,615
3,229,829
3,995,693
4,734,878
103
State Foundation Formula Funding
The current State Foundation Formula was established through SB 287 in 2005. The formula
assigns additional weights to student counts based on certain characteristics, namely free and
reduced lunch eligibility, special education needs, or limited English proficiency. Counts that
exceed certain thresholds receive additional weighting which adds to the total average daily
attendance count. Our district does not receive any additional weightings.
WEIGHTED ADA CALCULATION
Line
1. Regular Year ADA*
2012-13
5633.2791
2013-14
5655.0000
2014-15
5700.0000
2015-16
5725.0000
2016-17
5750.0000
2017-18
5775.0000
56.2884
60.6686
75.0000
75.0000
75.0000
75.0000
2.
Summer School ADA
3.
Total ADA (1+2)
5689.5675
5715.6686
5775.0000
5800.0000
5825.0000
5850.0000
4.
Free and Reduced Weighting
January Count
41.0% of ADA (Line 3)
Add-on (25%)
1655.81
2207.5522
0.0000
1660.00
2217.6794
0.0000
1665.00
2367.75
0.0000
1670.00
2378
0.0000
1675.00
2388.25
0.0000
1680.00
2398.5
0.0000
Special Education Weighting
December Count
Add-on (75%)
443
751.0229
0.0000
448
754.4683
0.0000
453
727.65
0.0000
458
730.8
0.0000
463
733.95
0.0000
468
737.1
0.0000
LEP Weighting
October Count
Add-on (60%)
31
102.4122
0.0000
32
102.882
0.0000
33
121.275
0.0000
34
121.8
0.0000
35
122.325
0.0000
36
122.85
0.0000
5.
6.
7a.
Weighted ADA (3+4+5+6)
(Use Prior Year for Prop. C)
5689.5675
5715.6686
5775.0000
5800.0000
5825.0000
5850.0000
7b.
WADA less Summer School
(Line 7a - Line 2)
5633.2791
5655.0000
5700.0000
5725.0000
5750.0000
5775.0000
Formula Weighted ADA
5689.5675
(Highest 3yr ADA + Current SS)
5715.6686
5775.0000
5800.0000
5825.0000
5850.0000
8.
* using 94% of projected enrollment
104
The District’s state aid calculation is a function of the weighted average daily attendance and
the state adequacy target, adjusted by the dollar value modifier to reflect local wage rates. The
state has not been able to fully fund the formula in recent years due to declining state
revenues. The budget for the FY2014-2015 assumes the District will receive 98% of the
projected formula funds.
SB287 FORMULA CALCULATION
LINE
1.
2.
3.
4.
5.
6.
7.
8.
Highest Formula Payment Weighted ADA
Times State Adequacy Target
Equals District Total
District Dollar Value Modifer
District Total Modified
Local Effort (2004-05 Adjusted)
State Funding Required
2005-2006 State Funding Total
Phase-In Estimate New/Old
9. New Formula
10. 2005-2006 Formula Amount
11. Estimated Formula Total
Hold Harmless Calculation (Prior Year ADA > 350)
12. Times 1/3 of DVM
13. 2005-2006 Modified State Funding
14. FY06 Modified (Line 13) Per 2005-06 Weighted ADA
15. Est. Total (Line 11) per Payment Weighted ADA (Line 1)
"On Formula/Hold Harmless" Determination
Hold Harmless Calculation (Prior Year ADA ≤ 350)
12A. Times 1/3 of DVM
13A. Greater of 04-05 and 05-06 State Funding
14A. Hold Harmless Modified State Funding
"On Formula/Hold Harmless" Determination
16.
Year 9
2014-2015
Year 10
2015-2016
Year 11
2016-2017
Year 12
2017-2018
5775.0000
$6,131
$35,406,525
1.079
$38,203,640
$13,675,825
5800.0000
$6,270
$36,366,000
1.079
$39,238,914
$13,675,825
5825.0000
$6,480
$37,746,000
1.079
$40,727,934
$13,675,825
5850.0000
$6,716
$39,288,600
1.079
$42,392,399
$13,675,825
$24,527,815
$25,563,089
$27,052,109
$28,716,574
$18,371,680
$18,371,680
$18,371,680
$18,371,680
100%
100%
100%
100%
$24,527,815
$0
$24,527,815
$25,563,089
$0
$25,563,089
$27,052,109
$0
$27,052,109
$28,716,574
$0
$28,716,574
Full DVM
Full DVM
Full DVM
Full DVM
1.079
$19,823,043
$2,226.20
$4,247.24
1.079
$19,823,043
$2,086.53
$4,407.43
1.079
$19,823,043
$1,963.75
$4,644.14
1.079
$19,823,043
$1,864.36
$4,908.82
On Formula
Full DVM
On Formula
Full DVM
On Formula
Full DVM
On Formula
Full DVM
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
Proration
$24,527,815
0.980
$25,563,089
1.000
$27,052,109
1.000
$28,716,574
1.000
Net Revenue
$24,037,259
$25,563,089
$27,052,109
$28,716,574
ESTIMATED STATE FORMULA PAYMENT
105
SELECTED STATISTICS
CERTIFICATION STATUS OF TEACHERS 2009-2013
Raymore Peculiar R-II
Teachers w ith Regular Certificates*
Teachers w ith Temporary or Special Assignment
Certificates
Teachers w ith Substitute, Expired or No
Certificates
Percent of Classes Taught by Highly Qualified
Teachers**
Missouri
2009
2010
2011
2012
2013
2009
2010
2011
2012
2013
99.1
99.2
99.7
99.7
99.7
97.6
98
99
98.9
99
1
0.8
0.3
0.0
0.3
1.5
1
0.7
0.7
0.7
0
0
0
0
0
1
1
0
0
0
92.2
93
98.1
97
95.5
90
94.1
96
96.5
97
*Regular Certificates - Includes Life Certificate, Professional Class I & II Certificate, Continuous Professional Certificate (CPC) and
Provisional Certificate.
**Highly Qualified Teacher - An individual w ho has the appropriate certification.
Source: Missouri Department of Elementary and Secondary Education Data as of: 5/18/2014
STUDENT STAFF RATIOS 2009-2013
Missouri
2009
2010
2011
2012
2013
2009
2010
2011
2012
2103
Students per Teacher
14
15
16
16
16
13
13
13
13
13
Students to Classroom Teachers
19
18
19
19
19
17
17
18
18
18
Students to Administrators
210
184
209
209
205
186
189
195
195
195
DEMOGRAPHIC DATA 2009-2013
Total Enrollment
Missouri
2009
2010
2011
2012
2013
2009
2010
2011
2012
2013
5,874
5,881
5,910
5,908
5,975
894,285
892,395
889,678
886,210
888,210
Asian Percent
1.1
1.3
1.3
1.2
1.4
1.9
2.0
1.8
1.9
1.9
Black Percent
10.0
10.6
10.3
10.3
10.5
17.8
17.8
17.1
16.8
16.6
Hispanic Percent
2.6
2.8
2.9
3.0
3.2
3.8
4.0
4.5
4.8
5.1
Indian Percent
0.2
0.4
0.3
0.3
0.2
0.4
0.5
0.5
0.5
0.4
White Percent
86.1
85.0
84.6
84.1
82.9
76.1
75.8
74.8
74.2
73.7
Free/Reduced Lunch (FTE)
Percent
21.4
25.7
25.3
27.8
27.7
43.7
46.9
47.8
49.5
49.9
106
CALENDAR DAYS AND HOURS 2009-2013
Missouri
2009
2010
2011
2012
2013
2009
2010
2011
2012
2013
Total Calendar Days
174
174
170
172
172
214
215
208
210
205
Total Calendar Hours
1,148
1,148
1,141
1,156
1,151
1,395
1,380
1,421
1,382
1350
6.8
6.8
6.9
6.9
6.9
7
7.3
7.4
7.5
7.5
Length of the Day (Hours)
ATTENDANCE RATE 2009-2013
Total Attendance Rate
Attendance Rate K-8
Attendance Rate 9-12
2009
94.8
95.2
93.8
2010
94.9
95.1
94.3
2011
94.9
95.2
94.2
2012
95
95.5
94.5
Missouri
2013
95.1
95.4
94.3
2009
94.4
95.1
92.9
107
2010
94.3
94.9
92.9
2011
94.4
95
93.2
2012
94.7
95.3
93.5
2013
94.6
95.1
93.5
DISCIPLINE INCIDENTS 2009-2013
Enrollment
Total Number of Incidents
Incident Rate (per 100 students)
Type of Offense
Alcohol (number | rate)
Drug (number | rate)
Tobacco (number | rate)
Violent Act (number | rate)
Weapon (number | rate)
Other (number | rate)
Type of Removal
In-School Suspension (number | rate)
Out of School Suspension (number | rate)
Expulsion (number | rate)
Length of Removal
10 Consecutive Days (number | rate)
More than 10 Consecutive Days (number | rate)
Missouri
2009
5,874
53
0.90
2010
5,881
58
1.00
2011
5,910
93
1.60
2012
5,908
83
1.40
2013
5,975
54
0.90
2009
894,283
17,362
1.90
2010
892,391
16,516
1.90
2011
889,653
17,337
1.90
12 | 0.2
17 | 0.3
0 | 0.0
4 | 0.1
1 | 0.0
19 | 0.3
3 | 0.1
29 | 0.5
0 | 0.0
4 | 0.1
6 | 0.1
16 | 0.3
5 | 0.1
46 | 0.8
0 | 0.0
12 | 0.2
4 | 0.1
26 | 0.4
6 | 0.1
33 | 0.6
0 | 0.0
8 | 0.1
2 | 0.0
34 | 0.6
0 | 0.0
23 | 0.4
0 | 0.0
3 | 0.1
5 | 0.1
23 | 0.4
483 | 0.1
431 | 0.0
2371 | 0.3
2611 | 0.3
134 | 0.0
114 | 0.0
1053 | 0.1 1266 | 0.1
854 | 0.1
850 | 0.1
11612 | 1.3 10661 | 1.2
478 | 0.1
2952 | 0.3
101 | 0.0
1055 | 0.1
741 | 0.1
11379 | 1.3
2012
886,132
15,335
1.70
2013
888,215
13,141
1.50
469 | 0.1
2783 | 0.3
120 | 0.0
1052 | 0.1
728 | 0.1
9597 | 1.1
433 | 0.0
2296 | 0.3
61 | 0.0
851 | 0.1
661 | 0.1
8249 | 0.9
1 | 0.0
1 | 0.0
0 | 0.0
3 | 0.1
2 | 0.0
1570 | 0.2
1391 | 0.2
1693 | 0.2
1479 | 0.2
1392 | 0.2
52 | 0.9
0 | 0.0
57 | 1.0
0 | 0.0
93 | 1.6
0 | 0.0
80 | 1.4
0 | 0.0
52 | 0.9
0 | 0.0
15708 | 1.8
77 | 0.0
15043 | 1.7
71 | 0.0
15568 | 1.7
66 | 0.0
13791 | 1.6
56 | 0.0
11685 | 1.3
57 | 0.0
37 | 0.6
16 | 0.3
40 | 0.7
18 | 0.3
59 | 1.0
34 | 0.6
39 | 0.7
44 | 0.7
35 | 0.6
19 | 0.3
13872 | 1.6
3490 | 0.4
13088 | 1.5
3428 | 0.4
13486 | 1.5
3851 | 0.4
11909 | 1.3
3426 | 0.4
9935 |1.1
3206 | .4
Incidents--Each incident is to be reported in which a student is removed from the traditional classroom setting for ten or more consecutive days. NOTE: Multiple Short Sessions
(cumulative removals adding up to 10 days) are not included.
ANNUAL DROPOUT RATE 2009-2013
Asian Dropout Rate 9-12
Asian Dropout Rate 9-12 (%)
Black Dropouts 9-12
Black Dropout Rate 9-12 (%)
Hispanic Dropouts 9-12
Hispanic Dropout Rate 9-12 (%)
Indian Dropouts 9-12
Indian Dropout Rate 9-12 (%)
Missouri
2009
2010
2011
2012
2013
2009
2010
2011
2012
0
1
1
1
0
90
74
70
60
2013
47
0.0
3.8
4.1
4.3
0.0
1.9
1.4
1.4
1.2
0.9
2
3
2
5
5
3,298
3,369
3,429
3,062
2,275
1.1
1.3
0.9
2.3
2.2
6.4
6.7
7.2
6.8
5.1
3
0
1
1
0
376
357
444
361
329
7.4
0.0
1.9
1.9
0.0
4.5
4.0
4.6
3.5
3.0
0
0
0
0
0
60
37
36
40
39
0.0
0.0
0.0
0.0
0.0
4.5
2.7
2.6
3.0
3.1
3,438
White Dropouts 9-12
42
27
22
22
22
6,196
4,754
4,431
4,009
White Dropout Rate 9-12 (%)
2.8
1.8
1.5
1.5
1.5
2.8
2.2
2.1
2.0
1.7
Total Dropouts 9-12
47
31
26
29
27
10,020
8,591
8,460
7,635
6,241
Total Dropout Rate 9-12 (%)
2.7
1.7
1.5
1.6
1.5
3.5
3.1
3.1
2.8
2.3
108
GRADUATION RATES 2009-2013
Total Number of Graduates
Number of Students
Graduation Rate (%)
Total Number of Asian Graduates
Number of Asian Students
Asian Graduation Rate (%)
Total Number of Black Graduates
Number of Black Students
Black Graduation Rate (%)
Total Number of American Indian Graduates
Number of American Indian Students
American Indian Graduation Rate (%)
Total Number of Hispanic Graduates
Number of Hispanic Students
Hispanic Graduation Rate (%)
Total Number of White Graduates
Number of White Students
White Graduation Rate (%)
Total Number of Male Graduates
Number of Male Students
Male Graduation Rate (%)
Total Number of Female Graduates
Number of Female Students
Female Graduation Rate (%)
2009 2010 2011 2012
417
407
448
441
93.1 92.3
6
5
7
6
85.7 83.3
48
41
55
45
87.3 91.1
0
2
0
2
0.0 100.0
10
11
11
11
90.9 100.0
351
345
373
374
94.1 92.3
205
209
224
231
91.5 90.5
212
198
224
210
94.6 94.3
Missouri
2013
427
455
93.9
5
6
83.3
57
59
96.6
2009
2010
14
15
93.3
344
368
93.5
221
241
91.7
206
214
96.3
2011
62,093
79,015
78.6
1,032
1197
86.2
10,520
17,005
61.9
284
382
74.4
1,919
2639
72.7
47,787
57,184
83.6
30,986
41,333
75.0
31,107
37,682
82.6
2012
58,721
70,163
83.7
1,014
1155
87.8
8,996
13,053
68.9
316
366
86.3
1,974
2530
78.0
45,790
52,324
87.5
29,084
36,085
80.6
29,637
34,078
87.0
2013
58,522
68,292
85.7
1,154
1265
91.2
8,714
12,111
72.0
273
333
82.0
2,149
2664
80.7
45,461
51,002
89.1
29,480
35,322
83.5
29,042
32,970
88.1
Graduation Rate: (Graduates / (9-12 Cohort Dropouts + Graduates))x100
GRADUATE ANALYSIS 2009-2013
Number of Previous Years Graduates
Percent of Previous Years Graduates
Entering a 4yr. College/University %
Entering a 2yr. College %
Entering a Postsecondary (Technical) Institution %
Entering the Work Force %
Entering the Military %
Entering Some Other Field %
Status Unknown %
2009
409
2010
409
32
35
3
18
3
2
8
36
28
3
21
5
3
4
2011 2012
435 425
36
23
4
17
2
13
6
33
28
5
16
3
10
5
Missouri
2013
412
34
29
3
12
5
12
6
2009
2010
2011 2012
2013
61,902 62,787 64,057 62,963 61391
38.8
26.9
2.6
19.0
3.0
3.7
5.2
36.5
29.2
2.6
16.6
3.0
5.3
5.8
35.9
31.2
2.5
15.6
2.9
6.3
5.2
36.6
32.0
2.4
15.8
2.7
5.4
5.1
36.5
30.7
2.5
17.3
3
5.8
4.1
Source : Missouri Department of Elementary and Secondary Education Data as of: 5/18/2014
AMERICAN COLLEGE TEST (ACT) 2009-2013
# of Graduates
# of Graduates at or above National Average
% of Graduates at or above National Average
% of Graduates Tested
Composite ACT Score
2009
409
151
36.90
55.23
22.2
2010
435
172
39.50
64.60
21.8
2011
425
166
39.10
62.82
21.6
2012
412
195
47.30
70.87
22.4
2013
436
221
50.7
73.62
22.5
Missouri
2009
62,787
21,547
34.30
61.94
21.6
*Data unavailable at this time
109
2010
64,058
22,628
35.30
63.42
21.6
2011
63,013
22,701
36.00
64.25
21.6
2012 2013
61,599
23135
37.6
66.82
21.6
FINANCE REPORT 2009-2013
2009
2010
2011
Total Enrollment
Average Daily Attendance (ADA)
Total Expenditures
Total Current Exp.
Current Exp per ADA
% of Revenue in the Operating Funds:
Local (%)
State (%)
5,874
5,881
5,910
5,712.95
5,740.64
5,641.35
$72,874,630
$75,467,134
$49,866,217
$46,998,107
$47,444,250
$44,002,284
$8,227.00
$8,265.00
$7,799.00
Local includes Local, County, and Prop. C Monies.
56.45
54.60
55.80
39.99
34.40
34.30
Federal (%)
Assessed Valuation
3.57
$445,077,128
11.00
$455,908,388
Operating Funds
Adjusted Tax Rate
Incidental
Teachers
3.7005
Debt Service
Capital Projects
Missouri
2012
2013
2009
5,908
5,601.16
$78,071,241
$44,565,717
$7,956.00
5,975
5,690.36
$58,335,955
$47,153,232
$8,283.00
889,301
850,596.52
$11,194,638,276
$8,222,735,360
$9,412.17
56.60
38.67
56.85
39.35
57.82
33.80
9.90
$456,591,377
4.71
$454,165,363
3.80
$463,171,516
3.7500
3.7500
3.7500
2.7500
0.7400
2.8050
0.8400
2.8050
0.8400
1.3392
0.2105
1.2897
0.1050
1.2897
0.1050
2010
889,624
849,683.44
$11,179,146,023
$8,285,462,516
$9,639.36
2011
2012
2013
887,421
838,931.53
$9,926,792,498
$8,081,393,557
$9,619.13
862,264
818,642.79
$11,169,914,420
$7,880,502,263
$9,487.38
886,469
844,102.99
$11,075,403,822
$8,251,405,959
$9,839.67
56.04
28.92
57.03
29.31
59.01
31.76
58.39
32.59
8.38
$91,986,671,942
15.04
$90,698,251,626
13.65
$90,713,849,047
10.13
$89,200,779,060
9.02
$90,184,341,192
3.7500
3.5674
3.5799
3.5556
3.6366
3.6204
3.7500
0.0000
3.7500
0.0000
3.2448
0.1674
3.2825
0.1638
3.3375
0.1568
3.3561
0.1498
3.3456
0.1460
1.2897
0.0000
1.2897
0.0000
0.4108
0.0655
0.4131
0.0641
0.4179
0.0613
0.4292
0.0595
0.4291
0.0618
Tax Rates
Tax Rate Ceiling
110
COMPARISON OF PER PUPIL EXPENDITURES
The cost of educating students varies between school districts across the nation. The following
graph shows Average Daily Attendance (ADA) expenditures for Cass County, Missouri school
districts. This information was obtained from DESE, based on 2013 data. Raymore-Peculiar
School District expenditures per ADA were $8,286.51. The 2013 current expenditures per ADA
for the state of Missouri as reported by DESE total $9,839.67.
The District has demonstrated the ability to produce high student achievement at an
economical price. Raymore-Peculiar School District spends less than the state average per pupil
and less than many surrounding districts while outperforming these districts consistently in
communication arts and math.
111
112
ENROLLMENT PROJECTION METHODOLOGY AND ANALYSIS
Projecting enrollment is a key planning tool for any district, but takes on an even more critical
role for Raymore-Peculiar since it has experienced rapid growth phases in the past. Cohort
survival is the underlying basis for enrollment assumptions, modified by a variety of other
factors. The District consulted with RSP in 2012 to generate an enrollment forecast. This
information has been updated by District staff to reflect current information and more recent
trends. Raymore led Cass County in new housing permits in 2013 with 110 units, which
represents nearly half of the permits issued for the year within the County. The District has
grown dramatically over the past 20 years with only a brief reprieve due to the recent housing
industry concerns. Large portions of the District remain undeveloped and the growth rate will
almost certainly increase as the economy continues to recover. The recent addition of the
North Cass Parkway I-49 Interchange and the planned 211th Street I-49 Interchange will
facilitate more growth in the area. Enrollment assumptions will need to be revisited on an
annual basis given the potential for a return in rapid growth rates.
School Level 2005
Elementary
2,080
Intermediate
814
Middle
843
High
1,631
Total
5,368
2006
2,226
839
833
1,742
5,640
2007
2,241
886
878
1,793
5,798
2008
2,294
925
892
1,764
5,875
2009
2,194
964
892
1,831
5,881
2010
2,165
989
964
1,792
5,910
113
2011
2,144
966
981
1,816
5,907
2012
2,212
934
996
1,833
5,975
2013
2,199
921
992
1,886
5,998
2014
2,245
923
954
1,979
6,101
2015
2,270
885
942
2,007
6,104
2016
2,297
904
943
1,992
6,136
2017
2,289
945
903
1,987
6,124
SEPTEMBER ENROLLMENT BY GRADE AND BUILDING
By Grade Level
2012
443
420
433
435
481
425
509
474
522
462
491
438
442
2013
436
468
431
438
426
487
434
511
481
515
470
500
401
2014
443
442
475
439
446
431
492
438
516
488
520
470
500
2015
448
448
447
481
446
450
435
499
443
524
493
520
470
2016
453
453
453
452
486
450
454
439
504
450
529
493
520
2017
458
458
458
458
457
491
454
459
444
512
454
529
493
5,975
5,998
6,101
6,104
6,136
6,124
2012
309
443
258
377
368
457
2,212
2013
327
438
229
350
388
467
2,199
2014
327
466
228
356
382
486
2,245
2015
330
480
219
371
374
496
2,270
2016
328
494
208
388
368
511
2,297
2017
324
505
205
385
365
505
2,289
481
453
934
442
479
921
431
492
923
425
460
885
434
470
904
454
491
945
East Middle School
Ray-Pec High School
Total Secondary
996
1,833
2,829
992
1,886
2,878
954
1,978
2,933
942
2,007
2,949
943
1,992
2,935
903
1,988
2,890
GRAND TOTAL
5,975
5,998
6,101
6,104
6,136
6,124
K
1
2
3
4
5
6
7
8
9
10
11
12
GRAND TOTAL
By Building
Peculiar
Raymore
Shull
Stone Gate
Timbercreek
Creekmoor
Total Elementary
Eagle Glen
Bridle Ridge
Total Intermediate
114
Missouri Department of Elementary and Secondary Education
Special Education District Profile
RAYMORE-PECULIAR R-II (019-142)
As required by the Individuals with Disabilities Education Improvement Act of 2004, the Missouri State
Performance Plan (SPP) is a six-year plan that includes targets for student performance indicators and
improvement activities designed to enable districts (regular districts, charter schools and state operated
programs) and the state to meet those targets. Missouri is also required to publicly report on the
performance of each district in relation to the targets established in the SPP. The State Performance
Plan can be found online at: http://www.dese.mo.gov/divspeced/SPPpage.html
The purpose of this profile is to:
a. Provide information to the public about the performance of districts on the SPP Indicators
b. Address other outcome measures for students receiving special education services.
Page 1 of this profile summarizes whether the district met or did not meet the targets for each
performance indicator. The remaining pages provide additional data for the SPP indicators (noted as
"SPP #").
Students with disabilities are those students who qualify for special education services and who have an
Individualized Education Program (IEP). Data sources are provided for each table included in this
profile, however most of the data are reported by the district directly to the Department.
See http://www.dese.mo.gov/divspeced/DataCoord/documents/DistrictProfileReviewGuide.pdf for the
Special Education Profile Review Guide
Questions? Please contact the Special Education - Data Coordination at 573-751-7848
speddata@dese.mo.gov.
115
Version: DRAFT - August 2013
Printed: 8/19/2013
SPP Targets and District Status
SPP Indicator*
Target
12-13
District Data
2012-13
Early Childhood Special Education Data (Table A)
ECSE children in regular EC program receiving majority of services in EC (SPP 6A)
ECSE children in special education separate class, school or residential setting (SPP 6B)
4.17% Not Met ≥
60.42% Not Met ≤
47.30%
22.80%
Percent of children referred by First Steps prior to age 3, who are found eligible for ECSE, and who have
an IEP developed and implemented by their third birthdays (SPP 12) **
Summary Statement 1
Positive social-emotional
skills:
Summary Statement 2
Percent of children in ECSE who
Summary Statement 1
Acquisition and use of
demonstrated improved:
knowledge and skills:
Summary Statement 2
(SPP 7)
Summary Statement 1
Use of appropriate
behaviors to meet needs:
Summary Statement 2
NA
NA
=
80.00% Not Met ≥
93.33%
Met
≥
85.71% Not Met ≥
93.33%
Met
≥
85.71% Not Met ≥
86.67%
Met
≥
100.00%
92.70%
55.60%
93.80%
42.40%
90.70%
60.70%
Child Count and Educational Environment Data (Table B)
Percent of children with IEPs inside regular class at >79% of the day (SPP 5A)
Percent of children with IEPs inside regular class less than 40% of the day (SPP 5B)
Percent of children with IEPs served in separate settings (SPP 5C)
Was district identified as having disproportionality of racial/ethnic groups in special education or in
specific disability categories that is the result of inappropriate identification? (SPP 9/10)
55.53% Not Met ≥
6.77%
Met
≤
2.26%
Met
≤
59.50%
10.20%
3.50%
No
Assessment Data (Table C)
Participation rate for children with IEPs on statewide assessment for Communication Arts (grades 3-8,
HS) (SPP 3B)
100.00%
Met
≥
95.00%
Participation rate for children with IEPs on statewide assessment for Mathematics (grades 3-8, HS) (SPP
3B)
100.00%
Met
≥
95.00%
Proficiency rate for children with IEPs on statewide assessment for Communication Arts (grades 3-8, HS)
(SPP 3C)
19.92% Not Met ≥
57.90%
Proficiency rate for children with IEPs on statewide assessment for Mathematics (grades 3-8, HS) (SPP
3C)
28.14% Not Met ≥
58.60%
Evaluation Data (Table D)
Percent of children with parental consent to evaluate who were evaluated and had eligibility determined
within 60 days (SPP 11) **
NA
NA
=
100.00%
NA
NA
≥
80.00%
88.46%
Met
≥
71.50%
1.40%
Met
≤
4.80%
Parent Survey Data (Table E)
Percent of parents with a child receiving special education services who report that schools facilitated
parent involvement as a means of improving services and results for children with disabilities (SPP 8)
Suspension/Expulsion Data (Table F)
Was district identified as having significant discrepancies in suspension/expulsion rates? (SPP 4A)
No
Was district identified as having a significant discrepancies in suspension/expulsion rates by
race/ethnicity (SPP 4B)
No
Secondary Transition Data (Table G)
Graduation rate for students with disabilities (SPP 1)
Dropout rate for students with disabilities (SPP 2)
Percent of youth age 16 and above with an IEP that includes coordinated, measurable, annual IEP goals
and transition services that will reasonably enable the student to meet the post-secondary goals (SPP
NA
NA
= 100.00%
13) **
42.86%
Met
≥
24.40%
Percent of youth who had IEPs, are no enrolled in higher education
longer in secondary school and who
53.57%
Met
≥
46.90%
enrolled in higher education or competitively employed
have been: (SPP 14)
57.14%
Met
≥
51.30%
total employed / continuing education
* Only those indicators for which data are available and/or targets have been established are included in this summary
** Data are collected from districts in conjunction with their Monitoring review, so data is not available for all districts every year. For districts
with data, the met/not met call for compliance indicators is pending finalization of the compliance desk review of district data
116
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Early Childhood Special Education (ECSE) Data - (Table A)
Early Childhood Special Education Child Count and Participation Rates (A1)
The following indicates the number of children who are eligible to receive early childhood special education services.
Total Early Childhood 3-PK5
2010-11
2011-12
2012-13
State: 2012-13
33
48
Child Count
34
11,424
2.74%
5.79%
Participation Rate
2.82%
3.99%
Source: District reported data via MOSIS Student Core and 2010 census data
Participation Rate = Child Count / Census
Early Childhood Special Education Educational Environments (ages 3-PK5) (SPP 6) (A2)
The following indicates the educational environment of children receiving early childhood special education services.
State
2012-2013
2011-12
2012-13
2010-11
Educational Environments
#
#
#
%
%
%
%
22 66.67%
19 55.88%
17 35.42%
56.48%
In the regular early childhood program:
0
0.00%
0
0.00%
2
4.17%
25.13%
 10+ hours with majority of
EC Program*
12 36.36%
11 32.35%
9 18.75%
21.10%
sped services in:
Other Location
0
0.00%
0
0.00%
0
0.00%
4.64%
EC Program*
 less than 10 hours with
10 30.30%
8 23.53%
6 12.50%
5.60%
Other Location
majority of sped services in:
Separate Class
7 21.21%
5 14.71%
28 58.33%
30.16%
Separate School
0
0.00%
1
2.94%
1
2.08%
1.58%
Residential Facility
0
0.00%
0
0.00%
0
0.00%
0.00%
Home
0
0.00%
0
0.00%
0
0.00%
1.00%
Service Provider location
4 12.12%
9 26.47%
2
4.17%
10.78%
Total Early Childhood
33 100.00%
34 100.00%
48 100.00%
100.00%
Total attending and receiving majority of
0
0.00%
0
0.00%
2
4.17%
29.77%
services in early childhood program* (SPP 6A)
Total separate placement** (SPP 6B)
7 21.21%
6 17.65%
29 60.42%
31.74%
Source: District reported data via MOSIS Student Core
Percentage = Educational Environment / Total Early Childhood
*Total attending includes children in an early childhood program and receiving the majority of their sped services in the EC program
** Total separate includes children reported in Separate Class, Separate School and Residential Facility.
Transition from First Steps (Part C) (SPP 12) (A3)
For children referred from the First Steps program, districts are required to develop and implement an IEP by the third birthday. The
following data shows the percent of children referred by First Steps prior to age 3, who were found eligible for ECSE, and who had an IEP
developed and implemented by their third birthdays
Reporting Year
Number referred and eligible
IEPs developed within acceptable timelines
Percent developed within acceptable timelines
State % developed within acceptable timelines
2008-09 2009-10 2010-11 2011-12 2012-13
NA
6
NA
NA
NA
NA
6
NA
NA
NA
NA
NA
NA
NA 100.00%
95.00% 98.58% 99.46% 95.90% 94.20%
Source: Data are collected from districts in the year prior to monitoring review
117
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Early Childhood Special Education (ECSE) Data - (Table A)
Early Childhood Outcome Data (SPP 7) (A4)
Districts are required to assess children's abilities when they enter and exit ECSE. The following table indicates the progress,
or outcome, made between entering and exiting ECSE for children who exited ECSE during the reporting year.
Taking Appropriate Action to
Social Emotional Skills
Outcomes:
Acquiring and Using
Knowledge and Skills
Meet Needs
2012-2013 School Year
Outcomes:
Percent of children who
#
%
0.00%
State
%
1.14%
#
%
0.00%
State
%
1.07%
a. did not improve functioning
0
0
b. improved functioning but not
sufficient to move nearer to functioning
comparable to same-age peers
1
6.67%
4.01%
1
6.67%
2.33%
c. improved functioning to a level nearer
to same-aged peers but did not reach
0
0.00% 44.07%
0
0.00% 53.89%
d. improved functioning to reach a level
comparable to same-aged peers
4 26.67% 28.73%
6 40.00% 32.70%
e. maintained functioning at a level
comparable to same-aged peers
10 66.67% 22.04%
8 53.33% 10.00%
Total:
15 100.00% 100.00%
15 100.00% 100.00%
Summary Statements
1. Of those children who entered the
program below age expectation, the
percent that substantially increased
their rate of growth by the time they
exited.
80.00% 93.39%
85.71% 96.22%
2. Percent of children who were
functioning within age expectations by
the time they exited.
93.33% 50.78%
93.33% 42.71%
Summary Calculations: 1. ((c+d)/(a+b+c+d))*100 2. ((d+e)/(a+b+c+d+e))*100
0
%
0.00%
State
%
1.16%
1
6.67%
3.71%
1
6.67%
36.39%
5
33.33%
33.03%
8
53.33%
25.71%
#
15 100.00% 100.00%
85.71%
93.45%
86.67%
58.74%
Source: MOSIS Student Core
Note: Excludes children who transferred districts (district totals) and children in ECSE less than 6 months
Early Childhood Outcomes
100.00%
80.00%
60.00%
District
40.00%
State
20.00%
0.00%
SS1
SS2
Social Emotional
SS1
SS2
Knowledge and Skills
SS1
SS2
Appropriate Actions
SS1=Summary Statement 1 (see above)
SS2=Summary Statement 2 (see above)
118 3
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Child Count and Educational Environment Data - (Table B)
Child Count (5K-21) and Parentally-Placed Private School Students (PPPS) (B1)
The following table indicates the number and incidence rate of students with disabilities by disability category
Incidence Rate
State
Total
PPPS
Disability Category
2012-13
2012-13
Mental Retardation/Intellectual Disability
0.50%
1.12%
30
0
Emotional Disturbance
0.55%
0.70%
33
0
Speech Impairment
1.12%
2.22%
67
2
Language Impairment
0.23%
1.15%
14
0
Orthopedic Impairment
0.03%
0.06%
2
0
Visual Impairment
0.03%
0.05%
2
0
Hearing Impairment
0.10%
0.13%
6
0
Specific Learning Disabilities
2.90%
3.48%
173
1
Other Health Impairment
0.94%
2.27%
56
0
Deaf/Blindness
0.00%
0.00%
0
0
Multiple Disabilities
0.00%
0.17%
0
0
Autism
0.74%
0.96%
44
0
Traumatic Brain Injury
0.02%
0.05%
1
0
Young Child w/ Developmental Delay
0.25%
0.27%
15
0
Total
12.63%
7.41%
443
3
Source: District reported data via MOSIS Student Core Child Count data is as of December 1
Incidence rate = Total 5K-21 Child Count / K-12 district enrollment
Special Education Incidence Rates
14.00%
12.00%
10.00%
8.00%
District
6.00%
State
4.00%
2.00%
0.00%
MR
ED
SI
LI
OI
VI
HI
LD
OHI
DB
MD
AU
TBI
YCDD Total
Percent of Students by Race/Ethnicity (SPP 9/10) (B2)
The following table indicates the percentage of students by race for total district enrollment, special education child count
and disability categories (special education data excludes PPPS students)
School Year: 2012-13
White % Black % Hispanic % Asian % Indian % PacificI% Multi%
Total %
Total District Enrollment (K-12)
82.93% 10.48%
3.18%
1.36%
0.23%
0.05%
1.77% 100.00%
Total IEP Child Count (3-21)
80.33% 14.14%
2.25%
1.02%
0.00%
0.00%
2.25% 100.00%
MR / ID
76.67% 20.00%
3.33%
0.00%
0.00%
0.00%
0.00% 100.00%
Emotional Disturbance
78.79% 15.15%
3.03%
0.00%
0.00%
0.00%
3.03% 100.00%
Speech/Language Impairment
83.75% 10.00%
3.75%
0.00%
0.00%
0.00%
2.50% 100.00%
Specific Learning Disability
78.49% 16.86%
2.33%
1.16%
0.00%
0.00%
1.16% 100.00%
Other Health Impairment
83.93% 10.71%
0.00%
0.00%
0.00%
0.00%
5.36% 100.00%
Autism
81.82% 11.36%
0.00%
4.55%
0.00%
0.00%
2.27% 100.00%
Source: District reported data via MOSIS Student Core Child Count data is as of December 1
119
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Child Count and Educational Environment Data - (Table B)
School-age Educational Environments (SPP 5) (B3)
The following table indicates the amount of time that students with disabilities are included in the general education classroom.
Placement Categories
Inside Regular Class >79% (SPP 5A)
Inside Regular Class 40-79%
Inside Regular Class <40% (SPP 5B)
Private Separate (Day) Facility*
Public Separate (Day) Facility*
Homebound/Hospital*
Private Residential Facility*
Correctional Facility
Parentally Placed Private School
State Operated Separate School^
Total School Age
Total of Separate Placements* (SPP 5C)
2010-2011
#
%
204
51.26%
143
35.93%
32
8.04%
8
2.01%
2
0.50%
1
0.25%
0
0.00%
0
0.00%
8
2.01%
NA
NA
398 100.00%
11
2.76%
2011-2012
#
%
236
53.88%
155
35.39%
33
7.53%
6
1.37%
0
0.00%
1
0.23%
0
0.00%
0
0.00%
7
1.60%
NA
NA
438 100.00%
7
1.60%
2012-2013
#
%
246
55.53%
154
34.76%
30
6.77%
8
1.81%
0
0.00%
2
0.45%
0
0.00%
0
0.00%
3
0.68%
NA
NA
443 100.00%
10
State
2012-2013
%
59.41%
25.79%
9.33%
0.66%
1.24%
0.61%
0.01%
0.06%
1.98%
0.92%
100.00%
2.26%
3.43%
Source: District reported data via MOSIS Student Core.
*"Total Separate" includes: Private/Public Separate Facilities; Homebound/Hospital; Private Residential Facilities and State Operated School
^This category is only used by Missouri School for the Blind, Missouri School for the Deaf and Missouri Schools for the Severely Disabled
Educational Environments: Inside > 79% and Inside 40‐79%
70.00%
60.00%
50.00%
40.00%
10‐11
30.00%
11‐12
20.00%
12‐13
10.00%
0.00%
Inside >79%
Inside 40‐79%
Inside >79%
District
Inside 40‐79%
State
Educational Environments: Inside < 40% and Separate Placements
10.00%
9.00%
8.00%
7.00%
6.00%
5.00%
4.00%
3.00%
2.00%
1.00%
0.00%
10‐11
11‐12
12‐13
Inside <40%
Separate
Inside <40%
District
Separate
State
120
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Student Assessment Data - (Table C)
District Annual Measurable Objective (AMO) for Students with Disabilities (SPP 3A)
Student assessment data is evaluated for AMO purposes for a specific subgroups of students, one of which is students with disabilities.
For district AMO status, refer to the Missouri Comprehensive Data System (MCDS) Portal at:
https://mcds.dese.mo.gov/guidedinquiry/Pages/State-Assessment.aspx
Missouri Assessment Program (IEP MAP and MAP-Alternate) (SPP 3B and 3C)
The following table indicates statewide assessment results for students with disabilities
Grade Acct
Rept Number
Part.
Percent
State
Acct
Rept Number
Part.
Percent
Top Two
Rate
Top Two Percent
Top Two
Rate
Top Two
(SPP 3B) (SPP 3C) Top Two
(SPP 3B) (SPP 3C)
State
Percent
Top Two
2012-13 - IEP MAP and MAP-A
2013
3
4
5
6
7
8
HS
3-5
6-8
All
39
34
47
43
39
38
26
120
120
266
39
34
47
43
39
38
26
120
120
266
Communication Arts
4 100.0%
10.3%
3 100.0%
8.8%
13 100.0%
27.7%
15 100.0%
34.9%
5 100.0%
12.8%
9 100.0%
23.7%
4 100.0%
15.4%
20 100.0%
16.7%
29 100.0%
24.2%
53 100.0%
19.9%
28.0%
29.4%
26.7%
22.6%
22.1%
22.4%
29.3%
28.0%
22.4%
25.8%
39
34
47
43
39
33
28
120
115
263
39
34
47
43
39
33
28
120
115
263
Mathematics
6 100.0%
5 100.0%
11 100.0%
19 100.0%
10 100.0%
8 100.0%
15 100.0%
22 100.0%
37 100.0%
74 100.0%
15.4%
14.7%
23.4%
44.2%
25.6%
24.2%
53.6%
18.3%
32.2%
28.1%
32.7%
31.6%
29.3%
28.2%
28.1%
20.8%
26.8%
31.2%
25.9%
28.4%
Mathematics
9 100.0%
21 100.0%
17 100.0%
12 100.0%
20 100.0%
8 100.0%
3
97.7%
47 100.0%
40 100.0%
90
99.6%
25.7%
52.5%
40.5%
30.8%
51.3%
28.6%
7.0%
40.2%
37.7%
33.8%
35.6%
32.2%
31.7%
28.6%
29.7%
22.1%
26.9%
33.2%
26.9%
29.7%
Mathematics
12 100.0%
17 100.0%
5 100.0%
20 100.0%
11 100.0%
6 100.0%
10 100.0%
34 100.0%
37 100.0%
81 100.0%
33.3%
42.5%
15.2%
51.3%
32.4%
18.8%
26.3%
31.2%
35.2%
32.1%
34.5%
33.6%
31.6%
30.5%
25.4%
22.3%
27.2%
33.2%
26.2%
29.5%
2012
3
4
5
6
7
8
HS
3-5
6-8
All
35
40
42
39
39
28
30
117
106
253
35
40
42
39
39
28
29
117
106
252
Communication Arts
6 100.0%
17.1%
15 100.0%
37.5%
14 100.0%
33.3%
4 100.0%
10.3%
16 100.0%
41.0%
7 100.0%
25.0%
6
96.7%
20.7%
35 100.0%
29.9%
27 100.0%
25.5%
68
99.6%
27.0%
28.1%
29.5%
28.1%
23.4%
24.0%
21.9%
36.8%
28.6%
23.2%
27.3%
35
40
42
39
39
28
44
117
106
267
35
40
42
39
39
28
43
117
106
266
2011
3
4
5
6
7
8
HS
3-5
6-8
All
36
40
33
39
34
32
23
109
105
237
36
40
33
39
34
32
23
109
105
237
Communication Arts
11 100.0%
30.6%
15 100.0%
37.5%
7 100.0%
21.2%
11 100.0%
28.2%
8 100.0%
23.5%
8 100.0%
25.0%
6 100.0%
26.1%
33 100.0%
30.3%
27 100.0%
25.7%
66 100.0%
27.8%
28.5%
30.8%
28.0%
23.6%
21.7%
21.1%
34.3%
29.1%
22.2%
26.9%
36
40
33
39
34
32
38
109
105
252
36
40
33
39
34
32
38
109
105
252
Source: MAP Assessment - includes MAP and MAP-A results
Acct = Accountable; Rept = Reportable; Number Top Two = Proficient + Advanced
Participation Rate (Part Rate) = Reportable / Accountable
Proficient or Advanced Percent (Percent Top Two) = (Number of Proficient + Number of Advanced) / Reportable
HS: Beginning in 2009, high school totals include required End of Course exams (English II and Algebra I) and alternate assessments
121
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Student Assessment Data - (Table C)
MAP IEP Grades 3‐5 Top 2 Percent
50.0%
40.0%
30.0%
10‐11
20.0%
11‐12
10.0%
12‐13
0.0%
District
State
District
Communication Arts
State
Mathematics
MAP IEP Grades 6‐8 Top 2 Percent
40.0%
30.0%
20.0%
10‐11
11‐12
10.0%
12‐13
0.0%
District
State
District
Communication Arts
State
Mathematics
MAP IEP High School Top 2 Percent
60.0%
50.0%
40.0%
30.0%
20.0%
10.0%
0.0%
10‐11
11‐12
12‐13
District
State
District
Communication Arts
State
Mathematics
MAP IEP All Grades Top 2 Percent
40.0%
30.0%
20.0%
10‐11
10.0%
11‐12
12‐13
0.0%
District
State
District
Communication Arts
State
Mathematics
HS: Beginning in 2009, high school totals include required End of Course exams (English II and Algebra I) and alternate assessments
122
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Evaluation, Parent Involvement and Suspension/Expulsion Data - (Tables D, E, and F)
Initial Evaluation Timelines (SPP 11) (Table D)
Districts are required to complete initial evaluations and determine eligibility within 60 days from referral to special education. The
following table reflects the percent of children who, with parental consent, had eligibility for special education determined within 60 days.
Reporting Year
Number evaluated
Number within acceptable timelines
Percent within acceptable timelines
State % within acceptable timelines
2008-09 2009-10 2010-11 2011-12 2012-13
NA
51
NA
NA
NA
NA
47
NA
NA
NA
NA 92.16%
NA
NA
NA
97.75% 96.76% 97.75% 97.85% 97.44%
Note: Data collected from districts in year prior to monitoring review
Parent Survey Data (SPP 8) (Table E)
Parents are surveyed about their level of involvement with their children's education. The following table indicates the percent of parents
with a child receiving special education services who reported that schools encouraged parent involvement as a means of improving
services and results for children with disabilities.
Reporting Year
Total Responses
Number Agree/Strongly Agree
% Agree/Strongly Agree
State % Agree/Strongly Agree
2008-09 2009-10 2010-11 2011-12 2012-13
NA
NA
178
NA
NA
NA
NA
117
NA
NA
NA 65.73%
NA
NA
NA
69.55% 69.25% 71.39% 77.76% 77.55%
Source: MSIP Parent Advance Questionnaire (through 2010-11) and/or special education parent survey
Note: Data collected from districts in conjunction with their monitoring review
Suspension/Expulsion Data (SPP 4A / 4B) (Table F)
School Year
2012-2013
Students with Disabilities
State
District
Rate per
Rate per
100
100
Number
students
students
Student Counts
OSS - All
OSS > 10 Days
ISS - All
ISS > 10 Days
Non Disabled Students
State
District
Rate per Rate per
100
100
Number
students students
District
State
Ratio of
IEP :
NonIEP
rate
Ratio of
IEP :
NonIEP
rate
60
7
76
11
12.22
1.43
15.48
2.24
10.2
1.9
12.8
1.3
247
46
352
20
4.39
0.82
6.26
0.36
5.4
0.9
8.5
0.7
2.78
1.74
2.47
6.30
1.89
2.11
1.50
1.95
Total OSS and ISS
136
27.7
23.0
599
10.65
14.0
2.60
1.65
Incident Counts
OSS - All
OSS > 10 Days
American Indian
Asian
Black
Hispanic
Multi Racial
Pacific Islander
137
7
0
0
3
0
0
0
27.90
1.43
0.00
0.00
4.35
0.00
0.00
0.00
21.2
2.0
2.0
0.8
6.0
1.4
2.1
3.1
489
50
8.70
0.89
9.7
1.0
3.21
1.60
0.00
0.00
4.89
0.00
0.00
0.00
2.19
2.13
2.10
0.81
6.31
1.45
2.17
3.27
White
ISS - All
ISS > 10 Days
Total OSS and ISS
4
226
11
363
1.01
46.03
2.24
73.93
1.1
31.9
1.3
53.2
1.14
3.64
6.30
3.46
1.13
1.66
1.95
1.84
Note: the ratios for the racial/
ethnic groups use the NonDisabled OSS>10 days for all
races as the comparison group
711
20
1,200
12.65
0.36
21.34
19.2
0.7
28.9
Source: District reported data via MOSIS Discipline and MOSIS Student Core.
# is the number of students or incidents reported; rate is the rate per 100 students based on total enrollment and 3-21 child count excluding PPPS
ISS All = Any incident resulting in an in-school suspension
ISS > 10 days = Any incident resulting in an in-school suspension for more than 10 consecutive or cumulative days
OSS All = Any incident resulting in an out of school suspension
OSS >10 days = Any incident resulting in an out of school suspension for more than 10 consecutive or cumulative days
OSS includes out of school suspensions, expulsions or unilateral removals
123
Page 8
Printed: 8/19/2013
Secondary Transition Data - (Table G)
Graduation / Dropout Data for Students with Disabilities (SPP 1, 2) (G1)
The following tables indicate the numbers and percents of students with disabilities who graduate or drop out from school
Graduation data (SPP1)
Total Number of IEP Students Graduated
2010-11
2011-12
2012-13
22
23
26
State 2012-13
6,497
totals exclude students reported with a spedexit reason of 01-Return to regular ed and 17-Parent withdrew
Graduation Cohort data / rates
2013 Cohort
Total Cohort Graduates
Total Cohort
Graduation Rate
2012 Cohort
Total Cohort
Graduation Rate
2011 Cohort
Total Cohort
Graduation Rate
4yr Rate
5yr Rate
6yr Rate
District
State
2013
23
5,852
26
7,668
88.46% 76.32%
District
State
2014
District
State
2015
2012
21
5,901
25
8,087
84.00% 72.97%
2013
21
6,377
25
7,998
84.00% 79.73%
2011
23
6,815
27
9,928
85.19% 68.64%
2012
25
7,340
27
9,980
92.59% 73.55%
NA
NA
NA
NA
2014
NA
NA
2013
26
7,540
27
9,732
96.30% 77.48%
Graduation rate = Number of IEP Graduates in cohort / Total number of IEP students in cohort x 100
Dropout data (SPP 2)
(grades 9-12)
Total students with disabilities grades 9-12
Number of students with disabilities who dropped
Dropout rate for students with disabilities
2010-11
2011-12
134
1
0.75%
2012-13
128
5
3.91%
143
2
1.40%
State
2012-13
39,605
1,689
4.26%
Source: District reported data via MOSIS Student Core and MOSIS Enrollment and Attendance
Dropout rate = Number of IEP dropouts in grades 9-12 / Total number of IEP students in grades 9-12
NA - Elementary districts do not report their high school students, therefore will not have a graduation or dropout rate.
Dropout Rates
4‐Year Graduation Rates
100.0%
80.0%
60.0%
10‐11
11‐12
40.0%
12‐13
20.0%
0.0%
District
50.0%
45.0%
40.0%
35.0%
30.0%
25.0%
20.0%
15.0%
10.0%
5.0%
0.0%
State
10‐11
11‐12
12‐13
District
State
124
Page 9
Printed: 8/19/2013
Secondary Transition Data - (Table G)
Secondary Transition Plans (SPP 13) (G2)
IEPs must include coordinated, measurable, annual IEP goals and transition services that will reasonably enable the
student to meet their post-secondary goals. The following data show the percent of youth age 16 and above with a
Reporting Year
2008-09
2012-13
2009-10
2010-11
2011-12
Total Reviewed
NA
NA
7
NA
NA
NA
Number Met
NA
NA
6
NA
NA
85.71%
NA
NA
NA
Percent Met
State
88.38%
91.31%
79.96%
82.35%
87.53%
Note: Data collected from districts in year prior to monitoring review
Follow-up on Previous Year's Graduates and Dropouts (IEP) (SPP 14) (G3)
Districts are required to follow-up for special education graduates and dropouts from the previous year. The following table
Follow-up reported during the
11-12 Graduates
11-12 Dropouts
Total
State
2012-2013 School Year
(1) 2 YR College
completed at least
(2) 4 YR College
one term
(3) Non College
(4) Employed (Competitively)
at least 20 hrs per
week for 90 days
(5) Employed (Not Competitively)
(6) Military
(7) Other
(8) Continuing Education - did not complete one term
(9) Employed - less 20 hrs per week or 90 days
(10) Unknown
(11) Not Available
Total (excludes Not Available)
A. Enrolled in higher
education*
g
p
employed*
C. Total Employed / continuing Education*
#
y
10
2
1
2
0
1
3
3
0
1
0
23
12
15
16
%
43.5%
8.7%
4.3%
8.7%
0.0%
4.3%
13.0%
13.0%
0.0%
4.3%
#
100.0%
0
0
0
0
0
0
1
0
0
4
0
5
52.2%
65.2%
69.6%
0
0
0
%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
20.0%
0.0%
0.0%
80.0%
#
%
35.7%
7.1%
3.6%
7.1%
0.0%
3.6%
14.3%
10.7%
0.0%
17.9%
%
21.8%
7.4%
2.6%
22.2%
1.6%
2.2%
14.9%
4.2%
5.0%
18.1%
100.0%
10
2
1
2
0
1
4
3
0
5
0
28
100.0%
100.0%
0.0%
0.0%
0.0%
12
15
16
42.9%
53.6%
57.1%
29.2%
53.5%
57.7%
Source: District reported data via MOSIS February Follow-up
*Summary Calculations
A. Enrolled in higher
education for at least onep complete term [(1)
g
p + (2)]y
p y
y [( ) ( ) ( )
(6)]
C. Enrolled in higher education or other postsecondary education or training program for at least one complete term or competitively
employed or in some other employment for 20 hours a week for at least 90 days [(1) + (2) + (3) + (4) + (5) + (6)]
IEP Graduate/Dropout Follow‐up 4 ‐ Year College
2 ‐ Year College
Non ‐ College
Military
Employment
State
Other
District
Employed less than 20 hrs per week
Cont Ed ‐did not complete one term
Unknown
Total Emp. / Education
0.0%
10.0%
20.0%
30.0%
40.0%
50.0%
60.0%
70.0%
125
Page 10
Printed: 8/19/2013
PERSONNEL INFORMATION
The Raymore-Peculiar School District employs 838 employees. Of these employees, 430 are
certified/professional positions directly serving the needs of students. There are 54 staff
members paid from the Administrative salary schedule, which includes both certified and
classified staff, and 354 classified staff members.
In the upcoming year, 6.5 net new positions have been added to support student membership
growth and program improvements. These improvements were made by redirecting resources
within the budget and by added expenditures for instructional programs. We have also
budgeted for 3 open positions as needed for growth in August enrollment, that is consistent
with prior year additions.
PERSONNEL DATA
Year
Raymore- Peculiar
Missouri
Average Teacher Salary (Total*)
Raymore- Peculiar
Missouri
Average Administrator Salary
Raymore- Peculiar
Missouri
Average Years of Experience
Raymore- Peculiar
Missouri
Teachers with a Master Degree or Higher (%) Raymore- Peculiar
Missouri
Average Teacher Salary (Regular Term)
2008
$42,126
$43,260
$43,018
$45,050
$82,247
$80,204
10.0
12.3
59.2
51.3
* Includes extended contract salary and extra duty pay
126
2009
$42,798
$44,234
$43,675
$46,069
$87,049
$82,260
10.1
12.2
57.3
53.5
2010
$43,962
$45,140
$44,844
$46,944
$86,502
$83,223
10.8
12.5
57.6
56.0
2011
$44,509
$45,309
$45,422
$46,288
$86,824
$83,580
12.0
12.5
72.7
57.7
2012
$44,810
$45,709
$45,687
$46,735
$85,615
$84,794
11.5
12.4
75.2
58.8
2013
$45,349
$46,223
$46,162
$47,243
$87,925
$86,014
11.6
12.4
72.9
59.1
127
128
129
Raymore-Peculiar R-II School District
2014-15 School Year - Updated
July 2014
S
M
6
13
20
27
7
14
21
28
T
1
8
15
22
29
W
T
2
9
16
23
30
3
10
17
24
31
F
4
11
18
25
S
5
12
19
26
August 2014
S
M
T
W
T
3
10
17
24
31
4
11
18
25
5
12
19
26
6
13
20
27
7
14
21
28
F
1
8
15
22
29
S
2
9
16
23
30
12 student days
7
14
21
28
M
1
8
15
22
29
T
2
9
16
23
30
W
T
3
10
17
24
4
11
18
25
F
5
12
19
26
S
6
13
20
27
21 student days
October 2014
S
5
12
19
26
M
6
13
20
27
T
7
14
21
28
W
T
1
8
15
22
29
2
9
16
23
30
F
3
10
17
24
31
S
4
11
18
25
20 student days
November 2014
S
M
T
W
T
F
2
9
16
23
30
3
10
17
24
4
11
18
25
5
12
19
26
6
13
20
27
7
14
21
28
S
1
8
15
22
29
December 2014
S
7
14
21
28
M
1
8
15
22
29
T
2
9
16
23
30
Preview Day
First day of school
No school – Staff development
September
1
10
No School - Holiday
Early release – Staff development
October
13
29
31
Early release/Parent-Teacher
conferences
No school/Parent-Teacher
conferences
No school
November
13
14
26-28
No school – Fall break
December
19
22-31
Early release
No school – Winter break
January
1
2
5
19
20
February
4
16
17
March
6
16 student days
W
T
3
10
17
24
31
4
11
18
25
F
5
12
19
26
S
6
13
20
27
15 student days
84 student days
Registration for school
Registration for school
August
11
13
29
30
September 2014
S
July
23
29
16 – 20
25
April
2
3
May
21
25
No school – Holiday
No school – Staff work day
School resumes
No school – Staff development,
Parent-Teacher conferences or 1st
make-up day if first missed day is
before Jan. 16 and staff
development and parent-teacher
conferences will be February 16
No school – Staff development or
2nd make-up day
No school – Spring break
Kindergarten Round-Up
No school – Holiday or 3rd makeup day
Early release – last day of school
No school - Holiday
= School resumes
January 2015
S
M
T
W
4
11
18
25
5
12
19
26
6
13
20
27
7
14
21
28
S
M
18 student days
T
1
8
15
22
29
F
2
9
16
23
30
S
3
10
17
24
31
February 2015
T
3
10
17
24
W
4
11
18
25
T
1
8
15
22
2
9
16
23
S
M
T
W
1
8
15
22
29
2
9
16
23
30
3
10
17
24
31
4
11
18
25
S
M
T
5
12
19
26
6
13
20
27
7
14
21
28
S
M
T
W
T
3
10
17
24
31
4
11
18
25
5
12
19
26
6
13
20
27
7
14
21
28
S
M
18 student days
5
12
19
26
F
S
6
13
20
27
7
14
21
28
T
F
S
5
12
19
26
6
13
20
27
7
14
21
28
F
S
March 2015
16 student days
April 2015
W
1
8
15
22
29
21 student days
T
2
9
16
23
30
3
10
17
24
4
11
18
25
F
S
May 2015
1
8
15
22
29
2
9
16
23
30
F
S
15 student days
June 2015
7
14
21
28
1
8
15
22
29
T
2
9
16
23
30
W
3
10
17
24
T
4
11
18
25
5
12
19
26
6
13
20
27
88 student days
Any additional make-up days will
be added to the end of the school
year.
= No school
= Early release
Board approved updates 5-22-14
Board approved 1-23-14
130
Raymore- Peculiar School District
2014-2015
Certified Salary Guide
Column1
1
1.5
2
2.5
3
3.5
4
4.5
5
5.5
6
6.5
7
7.5
8
8.5
9
9.5
10
10.5
11
11.5
12
12.5
13
13.5
14
14.5
15
15.5
16
16.5
17
17.5
18
18.5
19
19.5
20
20.5
21
21.5
22
22.5
23
23.5
24
24.5
25
25.5
26
26.5
27
BS
$34,600.00
$34,900.00
$35,200.00
$35,500.00
$35,800.00
$36,100.00
$36,400.00
$36,750.00
$37,100.00
$37,450.00
$37,800.00
$38,150.00
$38,500.00
$38,850.00
$39,200.00
$39,550.00
$39,900.00
8 Hours
(grad)
16 Hours
(grad)
24 Hours
(grad)
$35,200.00
$35,500.00
$35,800.00
$36,100.00
$36,400.00
$36,700.00
$37,000.00
$37,350.00
$37,700.00
$38,050.00
$38,400.00
$38,750.00
$39,100.00
$39,450.00
$39,800.00
$40,150.00
$40,500.00
$40,850.00
$41,200.00
$35,825.00
$36,125.00
$36,425.00
$36,725.00
$37,025.00
$37,325.00
$37,625.00
$37,975.00
$38,325.00
$38,675.00
$39,025.00
$39,375.00
$39,725.00
$40,075.00
$40,425.00
$40,887.50
$41,350.00
$41,812.50
$42,275.00
$42,737.50
$43,200.00
$36,475.00
$36,775.00
$37,075.00
$37,375.00
$37,675.00
$37,975.00
$38,275.00
$38,625.00
$38,975.00
$39,325.00
$39,675.00
$40,025.00
$40,375.00
$40,725.00
$41,075.00
$41,537.50
$42,000.00
$42,462.50
$42,925.00
$43,387.50
$43,850.00
$44,312.50
$44,775.00
$45,237.50
$45,700.00
ME
$38,475.00
$38,775.00
$39,075.00
$39,375.00
$39,675.00
$39,975.00
$40,275.00
$40,625.00
$40,975.00
$41,325.00
$41,675.00
$42,025.00
$42,375.00
$42,725.00
$43,075.00
$43,537.50
$44,000.00
$44,462.50
$44,925.00
$45,387.50
$45,850.00
$46,350.00
$46,850.00
$47,362.50
$47,875.00
$48,387.50
$48,900.00
$49,412.50
$49,925.00
$50,437.50
$50,950.00
$51,512.50
$52,075.00
$52,637.50
$53,200.00
$53,762.50
$54,325.00
$54,887.50
$55,450.00
8 Hours
(grad)
16 Hours
(grad)3
24 Hours
(grad)5
36 Hours
(grad)
$39,225.00
$39,525.00
$39,825.00
$40,125.00
$40,425.00
$40,725.00
$41,025.00
$41,375.00
$41,725.00
$42,075.00
$42,425.00
$42,775.00
$43,125.00
$43,475.00
$43,825.00
$44,287.50
$44,750.00
$45,212.50
$45,675.00
$46,137.50
$46,600.00
$47,100.00
$47,600.00
$48,112.50
$48,625.00
$49,137.50
$49,650.00
$50,162.50
$50,675.00
$51,187.50
$51,700.00
$52,262.50
$52,825.00
$53,387.50
$53,950.00
$54,600.00
$55,250.00
$55,900.00
$56,550.00
$57,200.00
$57,850.00
$39,975.00
$40,275.00
$40,575.00
$40,875.00
$41,175.00
$41,475.00
$41,775.00
$42,125.00
$42,475.00
$42,825.00
$43,175.00
$43,525.00
$43,875.00
$44,225.00
$44,575.00
$45,037.50
$45,500.00
$45,962.50
$46,425.00
$46,887.50
$47,350.00
$47,850.00
$48,350.00
$48,862.50
$49,375.00
$49,887.50
$50,400.00
$50,912.50
$51,425.00
$51,937.50
$52,450.00
$53,012.50
$53,575.00
$54,137.50
$54,700.00
$55,350.00
$56,000.00
$56,650.00
$57,300.00
$57,950.00
$58,600.00
$59,250.00
$59,900.00
$40,725.00
$41,025.00
$41,325.00
$41,625.00
$41,925.00
$42,225.00
$42,525.00
$42,875.00
$43,225.00
$43,575.00
$43,925.00
$44,275.00
$44,625.00
$44,975.00
$45,325.00
$45,787.50
$46,250.00
$46,712.50
$47,175.00
$47,637.50
$48,100.00
$48,600.00
$49,100.00
$49,612.50
$50,125.00
$50,637.50
$51,150.00
$51,662.50
$52,175.00
$52,687.50
$53,200.00
$53,762.50
$54,325.00
$54,887.50
$55,450.00
$56,100.00
$56,750.00
$57,400.00
$58,050.00
$58,700.00
$59,350.00
$60,000.00
$60,650.00
$61,300.00
$61,950.00
$41,475.00
$41,775.00
$42,075.00
$42,375.00
$42,675.00
$42,975.00
$43,275.00
$43,625.00
$43,975.00
$44,325.00
$44,675.00
$45,025.00
$45,375.00
$45,725.00
$46,075.00
$46,537.50
$47,000.00
$47,462.50
$47,925.00
$48,387.50
$48,850.00
$49,350.00
$49,850.00
$50,362.50
$50,875.00
$51,387.50
$51,900.00
$52,412.50
$52,925.00
$53,437.50
$53,950.00
$54,512.50
$55,075.00
$55,637.50
$56,200.00
$56,850.00
$57,500.00
$58,150.00
$58,800.00
$59,450.00
$60,100.00
$60,750.00
$61,400.00
$62,050.00
$62,700.00
$63,350.00
$64,000.00
131
Specialist
Specialist
plus 12 Hrs
Specialist
plus 24 Hrs
$44,475.00
$44,775.00
$45,075.00
$45,375.00
$45,675.00
$45,975.00
$46,275.00
$46,625.00
$46,975.00
$47,325.00
$47,675.00
$48,025.00
$48,375.00
$48,725.00
$49,075.00
$49,537.50
$50,000.00
$50,462.50
$50,925.00
$51,387.50
$51,850.00
$52,350.00
$52,850.00
$53,362.50
$53,875.00
$54,387.50
$54,900.00
$55,412.50
$55,925.00
$56,437.50
$56,950.00
$57,512.50
$58,075.00
$58,637.50
$59,200.00
$59,850.00
$60,500.00
$61,150.00
$61,800.00
$62,450.00
$63,100.00
$63,750.00
$64,400.00
$65,050.00
$65,700.00
$66,350.00
$67,000.00
$67,650.00
$68,300.00
$68,950.00
$69,600.00
$45,675.00
$45,975.00
$46,275.00
$46,575.00
$46,875.00
$47,175.00
$47,475.00
$47,825.00
$48,175.00
$48,525.00
$48,875.00
$49,225.00
$49,575.00
$49,925.00
$50,275.00
$50,737.50
$51,200.00
$51,662.50
$52,125.00
$52,587.50
$53,050.00
$53,550.00
$54,050.00
$54,562.50
$55,075.00
$55,587.50
$56,100.00
$56,612.50
$57,125.00
$57,637.50
$58,150.00
$58,712.50
$59,275.00
$59,837.50
$60,400.00
$61,050.00
$61,700.00
$62,350.00
$63,000.00
$63,650.00
$64,300.00
$64,950.00
$65,600.00
$66,250.00
$66,900.00
$67,550.00
$68,200.00
$68,850.00
$69,500.00
$70,150.00
$70,800.00
$47,175.00
$47,475.00
$47,775.00
$48,075.00
$48,375.00
$48,675.00
$48,975.00
$49,325.00
$49,675.00
$50,025.00
$50,375.00
$50,725.00
$51,075.00
$51,425.00
$51,775.00
$52,237.50
$52,700.00
$53,162.50
$53,625.00
$54,087.50
$54,550.00
$55,050.00
$55,550.00
$56,062.50
$56,575.00
$57,087.50
$57,600.00
$58,112.50
$58,625.00
$59,137.50
$59,650.00
$60,212.50
$60,775.00
$61,337.50
$61,900.00
$62,550.00
$63,200.00
$63,850.00
$64,500.00
$65,150.00
$65,800.00
$66,450.00
$67,100.00
$67,750.00
$68,400.00
$69,050.00
$69,700.00
$70,350.00
$71,000.00
$71,650.00
$72,300.00
Doctorate
$50,175.00
$50,475.00
$50,775.00
$51,075.00
$51,375.00
$51,675.00
$51,975.00
$52,325.00
$52,675.00
$53,025.00
$53,375.00
$53,725.00
$54,075.00
$54,425.00
$54,775.00
$55,237.50
$55,700.00
$56,162.50
$56,625.00
$57,087.50
$57,550.00
$58,050.00
$58,550.00
$59,062.50
$59,575.00
$60,087.50
$60,600.00
$61,112.50
$61,625.00
$62,137.50
$62,650.00
$63,212.50
$63,775.00
$64,337.50
$64,900.00
$65,550.00
$66,200.00
$66,850.00
$67,500.00
$68,150.00
$68,800.00
$69,450.00
$70,100.00
$70,750.00
$71,400.00
$72,050.00
$72,700.00
$73,350.00
$74,000.00
$74,650.00
$75,300.00
$75,950.00
$76,600.00
Administrative Salaries
2014-2015
GRADE
A
B
C
D
JOB TITLE
Director Level 1/High School and 9th Principal
Director Level 2/MS Principal
Elementary/Intermediate Principal
Assistant Director/Secondary Assistant Principal
Activites Director/Alt. Ed. Principal
E
F
G
H
Director Level 3/Coordinator Level 1
Coordinator Level 2
Classified Administrator
1) An administrator may be frozen at a step based upon a poor evaluation (a PIP must be in place).
2) A one-time compensation of $1,500 for an Education Specialist earned during employment as an
administrator in the district.
3) Steps do not correspond to years of experience. Experience may be a factor in determining
initial placement on the administrator salary schedule.
4) Adjustments to the administrative schedule will correspond with those made to the teacher salary schedule.
5) An additional $3,000 will be paid annually for an earned doctorate. Initiated in the year following
confirmation of the degree if after June 1.
Admininstrative Salary Schedule
Asst. Supt.
Step
1
1.5
2
2.5
3
3.5
4
4.5
5
5.5
6
6.5
7
7.5
8
8.5
9
9.5
10
10.5
11
11.5
12
12.5
13
13.5
14
14.5
15
15.5
16
A
$95,925.00
$97,100.00
$98,275.00
$99,450.00
$100,625.00
$101,800.00
$102,975.00
$105,526.50
$108,078.00
$109,253.00
$110,428.00
$111,603.00
$112,778.00
$113,953.00
$115,128.00
$116,303.00
$117,478.00
$120,391.50
$123,305.00
$124,480.00
$125,655.00
$126,830.00
$128,005.00
$129,180.00
$130,355.00
$131,530.00
$132,705.00
$135,999.50
$139,294.00
$140,469.00
$141,644.00
Dir. Level 1
/HS Principal
Dir. Level
2/MS Prin
Elem/Int.
Principal
B
C
D
$83,925.00
$84,950.00
$85,975.00
$87,000.00
$88,025.00
$89,050.00
$90,075.00
$92,304.00
$94,533.00
$95,558.00
$96,583.00
$97,608.00
$98,633.00
$99,658.00
$100,683.00
$101,708.00
$102,733.00
$105,278.00
$107,823.00
$108,848.00
$109,873.00
$110,898.00
$111,923.00
$112,948.00
$113,973.00
$114,998.00
$116,023.00
$118,900.50
$121,778.00
$122,803.00
$123,828.00
$73,925.00
$74,825.00
$75,725.00
$76,625.00
$77,525.00
$78,425.00
$79,325.00
$81,285.00
$83,245.00
$84,145.00
$85,045.00
$85,945.00
$86,845.00
$87,745.00
$88,645.00
$89,545.00
$90,445.00
$92,683.00
$94,921.00
$95,821.00
$96,721.00
$97,621.00
$98,521.00
$99,421.00
$100,321.00
$101,221.00
$102,121.00
$104,651.00
$107,181.00
$108,081.00
$108,981.00
$70,925.00
$71,775.00
$72,625.00
$73,475.00
$74,325.00
$75,175.00
$76,025.00
$77,905.50
$79,786.00
$80,636.00
$81,486.00
$82,336.00
$83,186.00
$84,036.00
$84,886.00
$85,736.00
$86,586.00
$88,731.00
$90,876.00
$91,726.00
$92,576.00
$93,426.00
$94,276.00
$95,126.00
$95,976.00
$96,826.00
$97,676.00
$100,097.50
$102,519.00
$103,369.00
$104,219.00
132
Sec. Asst.
Prin/Alt Ed
Prin
E
$65,925.00
$66,725.00
$67,525.00
$68,325.00
$69,125.00
$69,925.00
$70,725.00
$72,470.00
$74,215.00
$75,015.00
$75,815.00
$76,615.00
$77,415.00
$78,215.00
$79,015.00
$79,815.00
$80,615.00
$82,607.50
$84,600.00
$85,400.00
$86,200.00
$87,000.00
$87,800.00
$88,600.00
$89,400.00
$90,200.00
$91,000.00
$93,251.50
$95,503.00
$96,303.00
$97,103.00
Coordinator
Level 1
F
$57,925.00
$58,625.00
$59,325.00
$60,025.00
$60,725.00
$61,425.00
$62,125.00
$63,655.00
$65,185.00
$65,885.00
$66,585.00
$67,285.00
$67,985.00
$68,685.00
$69,385.00
$70,085.00
$70,785.00
$72,531.50
$74,278.00
$74,978.00
$75,678.00
$76,378.00
$77,078.00
$77,778.00
$78,478.00
$79,178.00
$79,878.00
$81,852.00
$83,826.00
$84,526.00
$85,226.00
Coordinator
Level 2
G
$49,925.00
$50,525.00
$51,125.00
$51,725.00
$52,325.00
$52,925.00
$53,525.00
$54,840.00
$56,155.00
$56,755.00
$57,355.00
$57,955.00
$58,555.00
$59,155.00
$59,755.00
$60,355.00
$60,955.00
$62,456.00
$63,957.00
$64,557.00
$65,157.00
$65,757.00
$66,357.00
$66,957.00
$67,557.00
$68,157.00
$68,757.00
$70,452.50
$72,148.00
$72,748.00
$73,348.00
Classified
Admin.
H
$37,925.00
$38,375.00
$38,825.00
$39,275.00
$39,725.00
$40,175.00
$40,625.00
$41,617.50
$42,610.00
$43,060.00
$43,510.00
$43,960.00
$44,410.00
$44,860.00
$45,310.00
$45,760.00
$46,210.00
$47,342.00
$48,474.00
$48,924.00
$49,374.00
$49,824.00
$50,274.00
$50,724.00
$51,174.00
$51,624.00
$52,074.00
$53,353.00
$54,632.00
$55,082.00
$55,532.00
Raymore-Peculiar
Classified Professional Salaries
2014-2015
Grade
A
Job Title
SOCIAL WORKER/PAT SUPERVISOR (BS)
OCCUPATIONAL THERAPIST (LEVEL 1)
B
SOCIAL WORKER/PAT SUPERVISOR (BS + 16)
C
SOCIAL WORKER/PAT SUPERVISOR (MS)
D
TECHNOLOGY CLASSIFIED PROFESSIONAL SALARY
PHYSICAL THERAPIST (LICENSED)
Step
1
1.5
2
2.5
3
3.5
4
4.5
5
5.5
6
6.5
7
7.5
8
8.5
9
9.5
10
10.5
11
11.5
12
12.5
13
13.5
14
14.5
15
15.5
16
16.5
17
17.5
18
18.5
19
19.5
20
Grade A
$ 33,203
$ 33,513
$ 33,823
$ 34,133
$ 34,443
$ 34,753
$ 35,063
$ 35,373
$ 35,683
$ 35,993
$ 36,303
$ 36,613
$ 36,923
$ 37,233
$ 37,543
$ 37,853
$ 38,163
$ 38,473
$ 38,783
Grade B
$ 34,441
$ 34,766
$ 35,091
$ 35,416
$ 35,741
$ 36,066
$ 36,391
$ 36,716
$ 37,041
$ 37,366
$ 37,691
$ 38,016
$ 38,341
$ 38,666
$ 38,991
$ 39,316
$ 39,641
133
Grade C
$ 35,491
$ 35,841
$ 36,191
$ 36,541
$ 36,891
$ 37,241
$ 37,591
$ 37,941
$ 38,291
$ 38,641
$ 38,991
$ 39,341
$ 39,691
$ 40,041
$ 40,391
$ 40,741
$ 41,091
$ 41,441
$ 41,791
$ 42,141
$ 42,491
$ 42,841
$ 43,191
$ 43,541
$ 43,891
$ 44,241
$ 44,591
$ 44,941
$ 45,291
$ 45,641
$ 45,991
$ 46,341
$ 46,691
$ 47,041
$ 47,391
Grade D
$ 50,914
$ 51,404
$ 51,894
$ 52,384
$ 52,874
$ 53,364
$ 53,854
$ 54,344
$ 54,834
$ 55,324
$ 55,814
$ 56,304
$ 56,794
$ 57,284
$ 57,774
$ 58,264
$ 58,754
$ 59,244
$ 59,734
$ 60,224
$ 60,714
$ 61,204
$ 61,694
$ 62,184
$ 62,674
$ 63,164
$ 63,654
$ 64,144
$ 64,634
$ 65,124
$ 65,614
$ 66,104
$ 66,594
$ 67,264
$ 67,934
$ 68,244
$ 68,554
$ 69,044
$ 69,534
2014-2015
Classified Salary Guide
Step
1
1.50
2
2.50
3
3.50
4
4.50
5
5.50
6
6.50
7
7.50
8
8.50
9
9.50
10
10.50
11
11.50
12
12.50
13
13.50
14
14.50
15
15.50
16
16.50
17
17.50
18
18.50
19
19.50
20
20.50
21
21.50
22
22.50
23
23.50
24
24.50
25
25.50
26
26.50
27
27.50
28
28.50
29
29.50
30
Grade A
$8.80
$8.89
$8.98
$9.07
$9.16
$9.25
$9.34
$9.44
$9.53
$9.63
$9.72
$9.82
$9.91
$10.01
$10.11
$10.21
$10.31
$10.42
$10.52
$10.63
$10.73
$10.84
$10.94
$11.05
$11.16
$11.27
$11.38
$11.50
$11.61
$11.73
$11.84
$11.96
$12.08
$12.20
$12.32
$12.45
$12.57
$12.70
$12.82
$12.95
$13.08
$13.21
$13.34
$13.47
$13.60
$13.74
$13.88
$14.02
$14.15
$14.30
$14.44
$14.59
$14.73
$14.88
$15.02
$15.17
$15.32
$15.48
$15.63
Grade B
$9.15
$9.25
$9.34
$9.43
$9.52
$9.62
$9.71
$9.81
$9.91
$10.01
$10.10
$10.21
$10.31
$10.41
$10.51
$10.62
$10.72
$10.83
$10.94
$11.05
$11.16
$11.27
$11.38
$11.50
$11.61
$11.73
$11.84
$11.96
$12.08
$12.20
$12.32
$12.44
$12.56
$12.69
$12.82
$12.95
$13.07
$13.20
$13.33
$13.47
$13.60
$13.74
$13.87
$14.01
$14.15
$14.29
$14.43
$14.58
$14.72
$14.87
$15.01
$15.17
$15.32
$15.47
$15.62
$15.78
$15.93
$16.09
$16.25
Grade C
$9.52
$9.62
$9.71
$9.81
$9.90
$10.00
$10.10
$10.20
$10.30
$10.41
$10.51
$10.62
$10.72
$10.83
$10.93
$11.04
$11.15
$11.26
$11.37
$11.49
$11.60
$11.72
$11.83
$11.95
$12.07
$12.19
$12.31
$12.44
$12.56
$12.69
$12.81
$12.94
$13.07
$13.20
$13.33
$13.46
$13.59
$13.73
$13.87
$14.01
$14.14
$14.29
$14.43
$14.57
$14.71
$14.86
$15.01
$15.16
$15.31
$15.47
$15.62
$15.78
$15.93
$16.09
$16.25
$16.41
$16.57
$16.74
$16.90
Grade D
$9.90
$10.00
$10.10
$10.20
$10.30
$10.40
$10.50
$10.61
$10.71
$10.82
$10.93
$11.04
$11.15
$11.26
$11.37
$11.49
$11.60
$11.72
$11.83
$11.95
$12.07
$12.19
$12.31
$12.43
$12.55
$12.68
$12.81
$12.94
$13.06
$13.19
$13.32
$13.46
$13.59
$13.73
$13.86
$14.00
$14.14
$14.28
$14.42
$14.57
$14.71
$14.86
$15.00
$15.15
$15.30
$15.46
$15.61
$15.77
$15.92
$16.08
$16.24
$16.40
$16.56
$16.73
$16.90
$17.07
$17.23
$17.41
$17.58
Grade E
$10.29
$10.40
$10.50
$10.61
$10.71
$10.82
$10.92
$11.03
$11.14
$11.26
$11.37
$11.48
$11.59
$11.71
$11.83
$11.95
$12.06
$12.18
$12.30
$12.43
$12.55
$12.68
$12.80
$12.93
$13.06
$13.19
$13.32
$13.45
$13.58
$13.72
$13.86
$14.00
$14.13
$14.28
$14.42
$14.56
$14.70
$14.85
$15.00
$15.15
$15.30
$15.45
$15.60
$15.76
$15.92
$16.08
$16.23
$16.40
$16.56
$16.73
$16.89
$17.06
$17.23
$17.40
$17.57
$17.75
$17.92
$18.10
$18.28
Grade F
$10.71
$10.82
$10.92
$11.03
$11.14
$11.25
$11.36
$11.48
$11.59
$11.71
$11.82
$11.94
$12.06
$12.18
$12.30
$12.42
$12.54
$12.67
$12.80
$12.93
$13.05
$13.18
$13.31
$13.45
$13.58
$13.72
$13.85
$13.99
$14.13
$14.27
$14.41
$14.56
$14.70
$14.85
$14.99
$15.14
$15.29
$15.45
$15.60
$15.76
$15.91
$16.07
$16.23
$16.39
$16.55
$16.72
$16.88
$17.05
$17.22
$17.40
$17.57
$17.75
$17.92
$18.10
$18.27
$18.46
$18.64
$18.83
$19.01
Grade G
$11.13
$11.25
$11.36
$11.47
$11.58
$11.70
$11.82
$11.94
$12.05
$12.17
$12.29
$12.42
$12.54
$12.67
$12.79
$12.92
$13.05
$13.18
$13.31
$13.44
$13.57
$13.71
$13.84
$13.98
$14.12
$14.26
$14.40
$14.55
$14.69
$14.84
$14.99
$15.14
$15.29
$15.44
$15.59
$15.75
$15.90
$16.06
$16.22
$16.39
$16.55
$16.72
$16.88
$17.05
$17.21
$17.39
$17.56
$17.74
$17.91
$18.09
$18.27
$18.45
$18.63
$18.82
$19.01
$19.20
$19.39
$19.58
$19.77
Grade H
$11.58
$11.70
$11.81
$11.93
$12.05
$12.17
$12.29
$12.41
$12.53
$12.66
$12.79
$12.92
$13.04
$13.17
$13.30
$13.44
$13.57
$13.71
$13.84
$13.98
$14.12
$14.26
$14.40
$14.55
$14.69
$14.84
$14.98
$15.13
$15.28
$15.44
$15.59
$15.75
$15.90
$16.06
$16.22
$16.38
$16.54
$16.71
$16.87
$17.04
$17.21
$17.38
$17.55
$17.73
$17.90
$18.08
$18.26
$18.45
$18.63
$18.82
$19.00
$19.19
$19.38
$19.58
$19.77
$19.97
$20.16
$20.36
$20.56
134
Grade I
$12.04
$12.16
$12.28
$12.41
$12.53
$12.66
$12.78
$12.91
$13.04
$13.17
$13.30
$13.43
$13.56
$13.70
$13.83
$13.97
$14.11
$14.25
$14.39
$14.54
$14.68
$14.83
$14.97
$15.12
$15.27
$15.43
$15.58
$15.74
$15.89
$16.05
$16.21
$16.37
$16.53
$16.70
$16.86
$17.03
$17.20
$17.37
$17.54
$17.72
$17.90
$18.08
$18.25
$18.44
$18.62
$18.81
$18.99
$19.18
$19.37
$19.57
$19.76
$19.96
$20.15
$20.36
$20.56
$20.77
$20.97
$21.18
$21.39
Grade J
$12.53
$12.66
$12.78
$12.91
$13.03
$13.16
$13.29
$13.43
$13.56
$13.70
$13.83
$13.97
$14.11
$14.25
$14.39
$14.54
$14.68
$14.83
$14.97
$15.12
$15.27
$15.42
$15.57
$15.73
$15.88
$16.04
$16.20
$16.37
$16.53
$16.70
$16.86
$17.03
$17.19
$17.37
$17.54
$17.72
$17.89
$18.07
$18.25
$18.43
$18.61
$18.80
$18.98
$19.17
$19.36
$19.56
$19.75
$19.95
$20.15
$20.35
$20.55
$20.76
$20.96
$21.17
$21.38
$21.60
$21.81
$22.03
$22.24
Grade K
$13.03
$13.16
$13.29
$13.42
$13.55
$13.69
$13.82
$13.96
$14.10
$14.24
$14.38
$14.53
$14.67
$14.82
$14.96
$15.11
$15.26
$15.42
$15.57
$15.73
$15.88
$16.04
$16.20
$16.36
$16.52
$16.69
$16.85
$17.02
$17.19
$17.36
$17.53
$17.71
$17.88
$18.06
$18.24
$18.42
$18.60
$18.79
$18.98
$19.17
$19.36
$19.55
$19.74
$19.94
$20.14
$20.34
$20.54
$20.75
$20.95
$21.16
$21.37
$21.59
$21.80
$22.02
$22.23
$22.46
$22.68
$22.91
$23.13
Grade L
$13.55
$13.69
$13.82
$13.96
$14.09
$14.24
$14.38
$14.52
$14.66
$14.81
$14.96
$15.11
$15.26
$15.41
$15.56
$15.72
$15.87
$16.03
$16.19
$16.35
$16.51
$16.68
$16.84
$17.01
$17.18
$17.35
$17.52
$17.70
$17.88
$18.06
$18.23
$18.42
$18.60
$18.79
$18.97
$19.16
$19.35
$19.55
$19.74
$19.94
$20.13
$20.33
$20.53
$20.74
$20.94
$21.15
$21.36
$21.58
$21.79
$22.01
$22.23
$22.45
$22.67
$22.90
$23.12
$23.36
$23.59
$23.83
$24.06
Grade M
$14.09
$14.23
$14.37
$14.52
$14.66
$14.81
$14.95
$15.10
$15.25
$15.41
$15.56
$15.72
$15.87
$16.03
$16.18
$16.35
$16.51
$16.68
$16.84
$17.01
$17.17
$17.35
$17.52
$17.70
$17.87
$18.05
$18.23
$18.41
$18.59
$18.78
$18.96
$19.15
$19.34
$19.54
$19.73
$19.93
$20.12
$20.33
$20.53
$20.74
$20.94
$21.15
$21.35
$21.57
$21.78
$22.00
$22.22
$22.44
$22.66
$22.89
$23.11
$23.35
$23.58
$23.82
$24.05
$24.29
$24.53
$24.78
$25.02
Grade N
$14.65
$14.80
$14.95
$15.10
$15.24
$15.40
$15.55
$15.71
$15.86
$16.02
$16.18
$16.34
$16.50
$16.67
$16.83
$17.00
$17.17
$17.34
$17.51
$17.69
$17.86
$18.04
$18.22
$18.40
$18.58
$18.77
$18.95
$19.14
$19.33
$19.53
$19.72
$19.92
$20.11
$20.32
$20.52
$20.73
$20.93
$21.14
$21.35
$21.56
$21.77
$21.99
$22.21
$22.43
$22.65
$22.88
$23.11
$23.34
$23.57
$23.81
$24.04
$24.28
$24.52
$24.77
$25.01
$25.26
$25.51
$25.77
$26.02
Grade 0
$15.24
$15.39
$15.54
$15.70
$15.85
$16.01
$16.17
$16.33
$16.49
$16.66
$16.82
$16.99
$17.16
$17.33
$17.50
$17.68
$17.85
$18.03
$18.21
$18.40
$18.58
$18.77
$18.95
$19.14
$19.33
$19.52
$19.71
$19.91
$20.11
$20.31
$20.51
$20.72
$20.92
$21.13
$21.34
$21.55
$21.76
$21.98
$22.20
$22.42
$22.64
$22.87
$23.10
$23.33
$23.56
$23.80
$24.03
$24.27
$24.51
$24.76
$25.00
$25.25
$25.50
$25.76
$26.01
$26.27
$26.53
$26.80
$27.06
Raymore-Peculiar School
District Travel Procedures
2014-2015
135
The intent of this procedure document is to provide clarity and instruction for reimbursement of
allowable travel expenditures of all personnel with regard to expenses incurred in carrying out official
duties of the Raymore-Peculiar School District.
Approving Authority
Travel for District business is governed by the travel policies of the District, regardless of the source of
funds. If travel expenses are to be paid solely from resources provided by a separate agency, that
agency's travel reimbursement policy would apply; however, District pre-approval for travel is still
required.
The District reimburses individuals for approved, necessary, and reasonable travel expenses incurred
while conducting business for the District. Individuals who travel are responsible for obtaining
necessary approval prior to departure or expenditure of District funds. All requests should be
submitted to the traveler’s supervisor in writing on the district travel request approval form for
approval at least two weeks prior to the departure date when possible.
Travel
The District's travel policies ensure that individuals are reimbursed for the cost of approved districtrelated travel, that all reimbursed expenses are properly documented and that all reimbursed travel is
within the district travel standards. District-related travel is defined as attendance at conferences,
meetings, etc., that require the individual to be absent from their normal place of work. To qualify for
meal reimbursement, travel plans must be 12 hours or more. Reimbursement will be at a rate of $.45
per mile for fuel, $30 a day for meals for in state travel and $40 a day for meals for out of state travel.
Expense reimbursement for travel less than 12 hours is covered under the Meals section of this
document.
Travel Arrangements
All travel arrangements including airfare, vehicle use, lodging and registration shall be processed by
designated staff members. District staff members will only make travel reservations for District
employees and officials. They will not make travel reservations for non-district personnel. District
purchasing cards are not to be used for any purchases except for district staff. Regional meetings not
requiring a registration fee or other expenses may be approved by the employee’s immediate
supervisor and will not require official approval through the Travel Request Approval Form. Mileage
will be reimbursed at $.45 a mile for miles driven using a non-district vehicle.
Extended Stay
Travelers are expected to return promptly when District business is completed, unless it is more
economical to the District for the traveler to remain overnight. If so, reimbursement will be made for
the extended trip provided written documentation is included on the Travel Request Approval Form.
Travelers who extend a trip for personal reasons are responsible for all expenses caused by the
extended stay.
136
Reimbursement for Expenses
Staff members using the Travel Request Approval Forms must submit documentation for expenses
incurred while on authorized travel to the appropriate financial secretary. Reimbursable expenses are
submitted using the Travel & Expense Reimbursement Request Form. Original, itemized receipts are
required for all travel reimbursements with the exception of mileage. All participants must be
identified when costs for multiple employees are reimbursed to a single employee. The reimbursement
request must be submitted within two weeks of the date of return, complete with all required
signatures and documentation attached.
Out of state travel must be pre-approved in writing on the district travel request approval form by the
Superintendent.
Meals
When travel is 12 hours or longer, or an overnight stay is involved, meals are reimbursed at $30 a day
in state and $40 day out of state. The total daily allocation may be used at the traveler’s discretion for
allowable costs for meals or snacks. Grocery purchases, in-lieu of dining out, are permissible within the
per-meal limitations. Meals for spouses, children, or guests are not reimbursable and not to be placed
on a district purchasing card. Where meals are included in the registration fee for a meeting,
conference or convention, reimbursement for alternative eating arrangements will not be authorized
unless special dietary needs cannot be accommodated otherwise. When employees are required to
attend a meeting away from their building site and if the travel is less than 12 hours, meal costs will be
reimbursable with administrative approval and appropriate original, itemized receipts. Tips are
reimbursable up to 20 percent of the cost of the meal.
Lodging
All lodging arrangements shall be handled by designated staff members. Additional costs associated
with higher-than-single-occupancy rates (spouse, children, or guest accompanying employee) are not
reimbursable and must be paid by employee prior to check out. Personal expenses such as guest
meals, in-room movies, liquor, spa services, etc. are not reimbursable and must be paid by the
employee prior to check out. Original, itemized hotel, motel receipts are sufficient documentation for
lodging reimbursements.
Transportation
All commercial transportation including bus, airplane, and train, will be handled by designated staff
members and will be secured at the minimum cost for achieving the purpose of the trip. Any unused
portion of airline tickets or vouchers awarded to the traveler should be submitted to the District.
Travelers should seek to obtain the most reasonable parking and ground transportation arrangements
consistent with safety and travel timelines. Airport shuttles or two round trip local mileage trips to and
from the airport to drop off and pickup a traveler in lieu of parking are reimbursable expenses. An
original receipt is required for transportation reimbursements.
Other Travel Expenses
All other reimbursable travel expenses must be business-related and necessary for the travel. Other
travel expenses, i.e. faxes, parking, taxi fares, shuttle service, internet services, postage for business
purposes, and supplies and materials necessary during travel may be reimbursed. Documentation of
these expenses must be in the form of original, itemized receipts, or in the case of taxi, faxes, etc. an
approved note indicating that a receipt was not available.
137
Mileage
Automobile mileage is reimbursable at $.45 a mile for miles driven using a non-school vehicle. Mileage
claimed shall not exceed the actual distances traveled for business purposes. Mileage reimbursement
for out-of-state trips cannot exceed the cost of the same trip using commercial travel arrangements.
Gas expenses may be claimed only if a district vehicle is used. Reimbursement shall not be provided to
staff members utilizing personal transportation when district transportation is provided. Staff
members may elect to use personal vehicles at their own expense.
Automobile mileage reimbursement for daily travel between buildings, to meetings within the District,
to the bank, etc. shall be reported monthly on the In-District Mileage Reimbursement Request Form.
Travel from home to first building of duty each day does not qualify for travel pay nor does travel home
from last building each day. Employees beginning their work day at a location other than their primary
work location may be reimbursed based on mileage calculated from the work or home location to the
location where the work day begins, whichever is the lesser mileage. Employees ending their work day
at a location other than their primary work location, may be reimbursed based on mileage calculated
from the location where the work day ends to the home or work location, whichever is the lesser
mileage.
Mileage reimbursement requests should be submitted in a timely manner according to the guidelines
listed below:
Mileage reimbursements should not be accumulated for more than 45 days at a time.
Non-Reimbursable Expenses
The following expenses are not reimbursable, either by law or by the constraints of District policy. This
list is not intended to be all inclusive. Should you have specific questions, please contact the Finance
Department of the district.
alcoholic beverages
items for personal purposes
postage for personal purposes
memberships (other than those previously approved professional memberships)
mileage to and from home
mileage for school levy promotions/or bond issues
nonofficial school functions
entertainment (including the cost of in-room movies)
138
expenses for travel extending beyond the time required for the meeting or trip (unless it is in
the District's financial interest to extend the travel for an additional night due to certain rate
advantages)
fines for parking or traffic violations
tickets or passes for entertainment such as sporting events, theatre, concerts, etc.
business cancellation or trip life insurance
expenses incurred by non-employees traveling with the authorized traveler (including room
surcharges)
139

Raymore-Peculiar School District 21005 S School Road Peculiar

Transcription

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