Title Page........................................................................................................................................ Back of Cover
Letter from the Superintendent.............................................................................................................................. i
TABLE OF CONTENTS...................................................................................................................................... 1
AWARDS AND ACKNOWLEDGEMENTS............................................................................................................... 5
Distinguished Budget Presentation Award....................................................................................................... 5
Accomplishments......................................................................................................................................... 6
Awards for Financial Excellence..................................................................................................................... 7
Acknowledgements....................................................................................................................................... 8
Contacting the Budgeting Office..................................................................................................................... 8
INTRODUCTORY SECTION.................................................................................................................................9
Executive Summary...................................................................................................................................... 9
ORGANIZATIONAL SECTION........................................................................................................................... 23
Reporting Entity and Its Services.................................................................................................................. 23
Organizational Chart.................................................................................................................................... 24
Board of Education...................................................................................................................................... 25
Mission Statement...................................................................................................................................... 26
Strategic Plan............................................................................................................................................. 27
Description of Funds................................................................................................................................... 33
Description of Fund Types........................................................................................................................... 35
BUDGET AT A GLANCE................................................................................................................................... 37
2006-07 Budgeted Funds Revenue Sources................................................................................................... 37
2006-07 Budgeted Funds Expenditures by Fund............................................................................................ 37
2006-07 Budgeted Funds Expenditures by Category...................................................................................... 38
2006-07 General Fund and Supplemental General Fund Expenditures by Category........................................... 38
2006-07 Total Spending - All Budgeted Funds................................................................................................ 38
2006-07 Total Spending............................................................................................................................... 39
Five Year Budget Comparison...................................................................................................................... 40
Five Year Staff Comparison.......................................................................................................................... 41
Property Tax Comparison............................................................................................................................ 42
Tax Levy Comparison.................................................................................................................................. 43
Mill Levy History......................................................................................................................................... 44
Wichita Enrollment Headcount/Free and Reduced Price Lunches.................................................................... 45
ESOL Enrollment Headcount/Special Education Enrollment Headcount........................................................... 46
FINANCIAL SECTION....................................................................................................................................... 47
Historical Comparison of Revenues, Expenditures, and Fund Balances............................................................ 47
2006-07 Budgeted Revenues, Expenditures, and Fund Balances........................................................... 48 A & B
2005-06 Budgeted Revenues, Expenditures, and Fund Balances........................................................... 49 A & B
2005-06 Actual Revenues, Expenditures, and Fund Balances................................................................ 50 A & B
2004-05 Actual Revenues, Expenditures, and Fund Balances................................................................ 51 A & B
Non-Budgeted Funds – Special Revenue Funds................................................................................... 52 A & B
Definition for Special Revenue Funds (Non-Budgeted Funds)........................................................................ 52 C
Non-Budgeted Funds – Internal Service Funds............................................................................................... 53
Non-Budgeted Funds – Bond Project Funds.................................................................................................. 54
Transfers from the General and Supplemental General Funds.......................................................................... 55
2006-07 Budgeted Positions........................................................................................................................ 56
Schedule of Investment Income.................................................................................................................... 57
Description of Budgeted Governmental Funds & Budgeted Special Revenue Funds........................................... 58
General Fund.............................................................................................................................................. 59
Function Statements............................................................................................................................. 59
Objectives............................................................................................................................................ 59
Budget Highlights.................................................................................................................................. 59
Personnel Detail................................................................................................................................... 61
Revenue Sources.................................................................................................................................. 61
Revenue Recap..................................................................................................................................... 63
Expenditure Recap By Program............................................................................................................. 64
Expenditure Recap By Account.............................................................................................................. 65
Elementary School Instruction and Support............................................................................................. 69
Middle School Instruction and Support.................................................................................................... 75
High School Instruction and Support....................................................................................................... 81
Student Support Services...................................................................................................................... 87
Curriculum and Assessment Design Services (Learning Services)............................................................. 91
Quality Improvement Services................................................................................................................ 95
Safety and Security Services................................................................................................................. 99
Facilities............................................................................................................................................ 103
Business and Operational Services....................................................................................................... 107
Human Resources............................................................................................................................... 111
Marketing and Communications............................................................................................................ 115
District Leadership.............................................................................................................................. 119
Transportation..................................................................................................................................... 123
Management Information Services......................................................................................................... 125
Negotiated Obligations......................................................................................................................... 129
General Fund Transfers........................................................................................................................ 131
Supplemental General Fund....................................................................................................................... 133
Expenditure Recap By Program............................................................................................................ 136
Expenditure Recap By Account............................................................................................................ 136
Business and Operational Services Program.......................................................................................... 141
Transportation Program........................................................................................................................ 147
Energy Management and Utilities......................................................................................................... 151
Management Information Systems........................................................................................................ 155
Risk Management and Insurance.......................................................................................................... 159
New Facilities Weighting...................................................................................................................... 163
Supplemental General Fund Transfers................................................................................................... 165
Adult Education Fund................................................................................................................................ 167
4-Year-Old-Program Fund.......................................................................................................................... 171
State Intervention Fund.............................................................................................................................. 177
Bilingual Education Fund........................................................................................................................... 183
Driver Education Fund................................................................................................................................ 189
Nontraditional School Program Fund........................................................................................................... 195
Summer School Fund................................................................................................................................ 201
Special Education Fund............................................................................................................................. 207
Vocational Education Fund........................................................................................................................ 215
Professional Development Fund.................................................................................................................. 221
Parents As Teachers Fund......................................................................................................................... 225
Nutrition Services Fund.............................................................................................................................. 231
Special Liability Expense Fund................................................................................................................... 237
Capital Outlay Fund................................................................................................................................... 239
Capital Improvement Plan..................................................................................................................... 247
Five-Year Capital Outlay Improvement Plan Introduction.................................................................... 247
Authorization................................................................................................................................ 248
Projected Revenues....................................................................................................................... 248
Process....................................................................................................................................... 248
Impact.......................................................................................................................................... 249
Definition of Categories.................................................................................................................. 250
Executive Summary (Projected Five-Year Allocations)...................................................................... 251
Bond and Interest Fund.............................................................................................................................. 255
Summary of Series 2002 Schedule of Outstanding Debt......................................................................... 257
Schedules of Outstanding Debt............................................................................................................ 258
Special Assessments Fund....................................................................................................................... 263
Wichita Area Technical College Fund (WATC)............................................................................................. 265
OTHER INFORMATION SECTION................................................................................................................... 267
Budget Policy........................................................................................................................................... 267
Significant State Statues........................................................................................................................... 268
State of Kansas Unencumbered Cash Balance Requirements....................................................................... 272
Budget Process........................................................................................................................................ 273
Budgetary Control and Accounting Basis..................................................................................................... 274
Budget Calendar....................................................................................................................................... 275
Curriculum-Driven Budget Process.............................................................................................................. 276
Selected Comprehensive Annual Financial Report Schedules
District Maps and Buildings.................................................................................................................. 277
District Feeder Program....................................................................................................................... 283
Four-Year Historical Comparison – All Budgeted Positions...................................................................... 284
Enrollment Comparison by School........................................................................................................ 285
Miscellaneous Statistics...................................................................................................................... 286
Budgetary Basis Expenditures by Function........................................................................................... 287
General Governmental Revenue by Source............................................................................................ 288
Property Tax Levies and Collections...................................................................................................... 289
Property Tax Rates – Direct and Overlapping Governments..................................................................... 290
Computation of Legal Debt Margin........................................................................................................ 291
Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures............ 291
Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita............................ 292
Computation of Direct and Overlapping Debt and Principal Taxpayers....................................................... 293
Demographic Statistics........................................................................................................................ 294
Property Value, Construction, and Bank Deposits.................................................................................. 295
GLOSSARY................................................................................................................................................... 297
ACCOUNT DEFINITIONS................................................................................................................................ 307
INDEX ......................................................................................................................................................... 315