Title Page....................................................................................................................................... Back of Cover
Letter from the Superintendent............................................................................................................................. i
TABLE OF CONTENTS...................................................................................................................................... 1
AWARDS AND ACKNOWLEDGEMENTS SECTION..............................................................................................5
Distinguished Budget Presentation Award...................................................................................................... 5
Awards for Financial Excellence.................................................................................................................... 6
Acknowledgements...................................................................................................................................... 7
Contacting the Budgeting Office.................................................................................................................... 7
INTRODUCTORY SECTION................................................................................................................................9
ORGANIZATIONAL SECTION............................................................................................................................23
Reporting Entity and Its Services................................................................................................................. 23
Wichita Board of Education......................................................................................................................... 24
Strategic Plan/Mission Statement................................................................................................................ 25
Strategic Goal Targets Based on State AYP Targets..................................................................................... 26
Organization Chart...................................................................................................................................... 28
Organizational Area Position Detail.............................................................................................................. 29
District Feeder Program.............................................................................................................................. 30
Three-Year Enrollment Comparison by School............................................................................................... 31
Description of Fund Types........................................................................................................................... 32
Description of Revenue and Expenditure Categories....................................................................................... 34
State of Kansas Unencumbered Cash Balance Requirements......................................................................... 35
Fund Balance Changes............................................................................................................................... 36
BUDGET AT A GLANCE SECTION....................................................................................................................37
Revenue Sources....................................................................................................................................... 37
Expenditures by Fund................................................................................................................................. 38
Expenditures by Category........................................................................................................................... 39
Unrestricted General Fund and Supplemental General Fund Expenditures by Category.................................... 40
2008-09 Total Spending.............................................................................................................................. 41
Five Year Budget Comparison..................................................................................................................... 42
Five Year Staff Comparison......................................................................................................................... 43
Wichita September 20th Enrollment............................................................................................................. 44
ESOL and Special Education Enrollment..................................................................................................... 45
District Homeowner 2007 Property Tax Comparison...................................................................................... 46
District Business Owner 2007 Property Tax Comparison............................................................................... 46
Area School District Property Tax Comparison............................................................................................. 47
Wichita District Tax History........................................................................................................................ 48
FINANCIAL SECTION.......................................................................................................................................49
Historical Comparison of Revenues, Expenditures, and Fund Balances........................................................... 49
2008-09 Budgeted Revenues, Expenditures, and Fund Balances.................................................................... 50
2007-08 Budgeted Revenues, Expenditures, and Fund Balances.................................................................... 51
2007-08 Actual Revenues, Expenditures, and Fund Balances.........................................................................52
2006-07 Actual Revenues, Expenditures, and Fund Balances........................................................................ 53
2008-09 Budgeted Positions....................................................................................................................... 54
Definitions of Funds................................................................................................................................... 55
Non-Budgeted Funds – Agency Trust Funds................................................................................................ 56
Non-Budgeted Funds – Bond Project Funds..................................................................................................57
Schedule of Transfers from the General and Supplemental General Funds...................................................... 58
Schedule of Investment Income................................................................................................................... 59
GENERAL FUND........................................................................................................................................61
Function Statement.............................................................................................................................. 61
Objectives........................................................................................................................................... 61
Budget Highlights..................................................................................................................................61
Personnel Detail................................................................................................................................... 63
Revenue Sources................................................................................................................................. 64
Revenue Recap.................................................................................................................................... 66
Expenditure Recap by Program............................................................................................................. 67
Expenditure Recap by Account............................................................................................................. 68
General Fund Programs (Divider Pages)
Elementary School Instruction and Support.......................................................................................73
Middle School Instruction and Support..............................................................................................79
High School Instruction and Support.................................................................................................85
Student Support Services................................................................................................................91
Learning Services (Curriculum).........................................................................................................95
Quality Improvement Services..........................................................................................................99
Safety Services.............................................................................................................................105
Facilities.......................................................................................................................................109
Human Resources.........................................................................................................................113
Marketing and Communications......................................................................................................117
District Leadership.........................................................................................................................121
Negotiated Obligations...................................................................................................................125
General Fund Transfers..................................................................................................................127
Supplemental General Fund........................................................................................................................129
Function Statement............................................................................................................................ 129
Objectives.......................................................................................................................................... 130
Budget Highlights............................................................................................................................... 130
Personnel Detail................................................................................................................................. 130
Revenue Sources................................................................................................................................ 130
Revenue Recap................................................................................................................................... 131
Expenditure Recap by Program............................................................................................................ 132
Expenditure Recap by Account............................................................................................................ 132
Supplemental General Fund Programs (Divider Pages)
Human Resources.........................................................................................................................137
Business and Operational Services..................................................................................................141
Transportation................................................................................................................................147
Energy Management and Utilities....................................................................................................151
Management Information Systems...................................................................................................155
Risk Management and Insurance.....................................................................................................159
District Technology Initiatives..........................................................................................................163
Supplemental General Fund Transfers..............................................................................................165
Adult Education Fund.................................................................................................................................167
4 Year Old Program Fund...........................................................................................................................169
State Intervention Fund...............................................................................................................................175
Bilingual Education Fund............................................................................................................................183
eSchool Virtual Education Fund..................................................................................................................189
Driver Education Fund................................................................................................................................193
Nontraditional School Program Fund...........................................................................................................199
Summer School Fund................................................................................................................................205
Special Education Fund.............................................................................................................................211
Vocational Education Fund.........................................................................................................................219
Professional Development Fund..................................................................................................................225
Parents As Teachers Fund.........................................................................................................................229
Nutrition Services Fund..............................................................................................................................235
Special Liability Expense Fund...................................................................................................................241
Capital Outlay Fund...................................................................................................................................243
Capital Improvement Plan.....................................................................................................................251
Bond and Interest Fund..............................................................................................................................265
Schedules of Outstanding Debt............................................................................................................ 267
Special Assessment Fund..........................................................................................................................273
Federal Grants Fund..................................................................................................................................275
Local Gifts and Grants Fund.......................................................................................................................281
KPERS Special Retirement Contribution Fund.............................................................................................287
Textbook and Student Revolving Fund.........................................................................................................289
Special Reserve Fund................................................................................................................................293
OTHER INFORMATION SECTION....................................................................................................................297
Budget Policy........................................................................................................................................... 297
Significant State Statues........................................................................................................................... 298
Budget Process........................................................................................................................................ 302
Budgetary Control and Accounting Basis.................................................................................................... 303
Budget Calendar....................................................................................................................................... 304
USD 259 Wichita Elementary Schools..................................................................................................... 305
USD 259 Wichita Middle Schools............................................................................................................ 307
USD 259 Wichita High Schools................................................................................................................ 308
USD 259 Wichita Special Schools........................................................................................................... 309
USD 259 Wichita Support Centers........................................................................................................... 310
Four-Year Historical Comparison – All Budgeted Positions..................................................................... 311
Miscellaneous Statistics............................................................................................................................ 312
Budgetary Basis Expenditures by Function..................................................................................................313
General Governmental Revenue by Source.................................................................................................. 314
Property Tax Levies and Collections........................................................................................................... 315
Property Tax Rates – Direct and Overlapping Governments........................................................................... 316
Computation of Legal Debt Margin...............................................................................................................317
Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures................. 317
Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita................................. 318
Computation of Direct and Overlapping Debt................................................................................................ 319
Principal Taxpayers.................................................................................................................................. 319
Demographic Statistics............................................................................................................................. 320
Property Value, Construction, and Bank Deposits........................................................................................ 321
GLOSSARY SECTION.....................................................................................................................................323
ACCOUNT DEFINITIONS SECTION..................................................................................................................333
INDEX SECTION.............................................................................................................................................341