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Title Page........................................................................................................................................ Back of Cover
Letter from the Superintendent..............................................................................................................................i
TABLE OF CONTENTS.......................................................................................................................................1
AWARDS AND ACKNOWLEDGEMENTS............................................................................................................. 5
Distinguished Budget Presentation Award....................................................................................................... 5
Awards for Financial Excellence..................................................................................................................... 6
Acknowledgements....................................................................................................................................... 7
Contacting the Budgeting Office..................................................................................................................... 7
INTRODUCTORY SECTION................................................................................................................................ 9
Executive Summary...................................................................................................................................... 9
ORGANIZATIONAL SECTION........................................................................................................................... 13
Reporting Entity and Its Services.................................................................................................................. 13
Organizational Chart.................................................................................................................................... 14
Board of Education...................................................................................................................................... 15
Strategic Goal Targets Based on State AYP Targets...................................................................................... 16
Strategic Plan............................................................................................................................................. 18
Mission Statement...................................................................................................................................... 14
Strategic Plan............................................................................................................................................. 15
Description of Fund Types............................................................................................................................ 19
Description of Revenue and Expenditure Categories........................................................................................ 21
BUDGET AT A GLANCE.................................................................................................................................... 23
Revenue Sources......................................................................................................................................... 23
Expenditures by Fund.................................................................................................................................. 24
Expenditure by Category.............................................................................................................................. 25
Unrestricted General Fund and Supplemental General Fund Expenditures by Category.......................................26
2008-09 Total Spending.................................................................................................................................27
Five Year Budget Comparison....................................................................................................................... 28
Five Year Staff Comparison........................................................................................................................... 29
Wichita September 20th Enrollment............................................................................................................... 30
ESOL and Special Education Enrollment.........................................................................................................31
District Homeowner 2007 Property Tax Comparison........................................................................................ 32
Area School District Property Tax Comparisons.............................................................................................. 33
Wichita District Tax History............................................................................................................................34
FINANCIAL SECTION....................................................................................................................................... 35
Historical Comparison of Revenues, Expenditures, and Fund Balances............................................................. 35
2008-09 Budgeted Revenues, Expenditures, and Fund Balances...................................................................... 36
2007-08 Budgeted Revenues, Expenditures, and Fund Balances...................................................................... 37
2007-08 Actual Revenues, Expenditures, and Fund Balances.......................................................................... 38
2006-07 Actual Revenues, Expenditures, and Fund Balances.......................................................................... 39
2008-09 Budgeted Positions..........................................................................................................................40
Definitions for Funds......................................................................................................................................41
Non-Budgeted Funds – Agency Trust Fund..................................................................................................... 42
Non-Budgeted Funds – Bond Project Funds................................................................................................... 43
Transfers from the General and Supplemental General Funds........................................................................... 44
Schedule of Investment Income..................................................................................................................... 45
General Fund................................................................................................................................................47
Function Statements.............................................................................................................................. 47
Objectives............................................................................................................................................. 47
Budget Highlights................................................................................................................................... 47
Personnel Detail.................................................................................................................................... 49
Revenue Sources................................................................................................................................... 50
Revenue Recap...................................................................................................................................... 52
Expenditure Recap By Program.............................................................................................................. 53
Expenditure Recap By Account.............................................................................................................. 54
Supplemental General Fund.......................................................................................................................... 59
Function Statements.............................................................................................................................. 59
Objectives............................................................................................................................................. 60
Budget Highlights................................................................................................................................... 60
Personnel Detail.................................................................................................................................... 60
Revenue Sources................................................................................................................................... 60
Revenue Recap...................................................................................................................................... 61
Expenditure Recap By Program.............................................................................................................. 62
Expenditure Recap By Account.............................................................................................................. 62
Adult Education Fund................................................................................................................................... 67
4-Year-Old-Program Fund............................................................................................................................. 69
State Intervention Fund................................................................................................................................. 75
Bilingual Education Fund.............................................................................................................................. 83
eSchool Virtual Education Fund.....................................................................................................................89
Driver Education Fund.................................................................................................................................. 93
Nontraditional School Program Fund...............................................................................................................99
Summer School Fund..................................................................................................................................105
Special Education Fund.............................................................................................................................. 111
Vocational Education Fund......................................................................................................................... 119
Professional Development Fund................................................................................................................... 125
Parents As Teachers Fund.......................................................................................................................... 129
Nutrition Services Fund............................................................................................................................... 135
Special Liability Expense Fund.................................................................................................................... 141
Capital Outlay Fund.................................................................................................................................... 143
Bond and Interest Fund............................................................................................................................... 151
Special Assessments Fund......................................................................................................................... 153
Federal Grants Fund....................................................................................................................................155
Local Gifts and Grants Fund.........................................................................................................................161
KPERS Retirement Fund.............................................................................................................................167
Textbook and Student Revolving Fund...........................................................................................................169
Special Reserve Fund..................................................................................................................................173
OTHER INFORMATION SECTION..................................................................................................................... 177
State of Kansas Unencumbered Cash Balance Requirements......................................................................... 177
Budget Process.......................................................................................................................................... 178
Budgetary Control and Accounting Basis....................................................................................................... 179
Budget Calendar.......................................................................................................................................... 180
GLOSSARY SECTION........................................................................................................................................181
ACCOUNT DEFINITIONS SECTION.....................................................................................................................191