Title Page........................................................................................................................................ Back of Cover
Letter from the Superintendent.............................................................................................................................. i
TABLE OF CONTENTS...................................................................................................................................... 1
AWARDS AND ACKNOWLEDGEMENTS............................................................................................................... 3
Distinguished Budget Presentation Award....................................................................................................... 3
Accomplishments......................................................................................................................................... 4
Awards for Financial Excellence..................................................................................................................... 5
Acknowledgements....................................................................................................................................... 6
Contacting the Budgeting Office..................................................................................................................... 6
INTRODUCTORY SECTION................................................................................................................................ 7
Executive Summary...................................................................................................................................... 7
ORGANIZATIONAL SECTION........................................................................................................................... 21
Reporting Entity and Its Services.................................................................................................................. 21
Organizational Chart.................................................................................................................................... 22
Board of Education...................................................................................................................................... 23
Mission Statement...................................................................................................................................... 24
Strategic Plan............................................................................................................................................. 25
Description of Funds................................................................................................................................... 31
Description of Fund Types........................................................................................................................... 33
BUDGET AT A GLANCE................................................................................................................................... 35
2006-07 Budget Summary........................................................................................................................... 35
2006-07 Total Spending - All Budgeted Funds................................................................................................ 36
2006-07 Total Spending – Categories............................................................................................................ 37
Budget Comparison..................................................................................................................................... 38
Budget Staff Comparison............................................................................................................................. 39
Homeowner Property Tax Comparison.......................................................................................................... 40
Tax Levy Comparisons................................................................................................................................ 41
Annual Property Tax Cost/Mill Levy History................................................................................................... 42
Wichita Enrollment Comparison/Free and Reduced Price Lunch Comparison................................................... 43
ESOL Enrollment/Special Education Enrollment............................................................................................ 44
FINANCIAL SECTION....................................................................................................................................... 45
Historical Comparison of Revenues, Expenditures, and Fund Balances............................................................ 45
2006-07 Budgeted Revenues, Expenditures, and Fund Balances........................................................... 46 A & B
2005-06 Budgeted Revenues, Expenditures, and Fund Balances........................................................... 47 A & B
2005-06 Actual Revenues, Expenditures, and Fund Balances................................................................ 48 A & B
2004-05 Actual Revenues, Expenditures, and Fund Balances................................................................ 49 A & B
Non-Budgeted Funds – Special Revenue Funds................................................................................... 50 A & B
Summary of Non-Budgeted Funds............................................................................................................. 50 C
Non-Budgeted Funds – Internal Service Funds............................................................................................... 51
Non-Budgeted Funds – Bond Project Funds.................................................................................................. 52
Transfers from the General and Supplemental General Funds.......................................................................... 53
2006-07 Budgeted Positions........................................................................................................................ 54
Schedule of Investment Income.................................................................................................................... 55
Summary of All Funds................................................................................................................................. 56
General Fund.............................................................................................................................................. 57
Function Statements............................................................................................................................. 57
Objectives............................................................................................................................................ 57
Budget Highlights.................................................................................................................................. 57
Personnel Detail................................................................................................................................... 59
Revenue Sources.................................................................................................................................. 59
Revenue Recap..................................................................................................................................... 61
Expenditure Recap By Program............................................................................................................. 62
Expenditure Recap By Account.............................................................................................................. 63
Supplemental General Fund......................................................................................................................... 67
Expenditure Recap By Program............................................................................................................. 70
Expenditure Recap By Account.............................................................................................................. 70
Adult Education Fund.................................................................................................................................. 75
4-Year-Old-Program Fund............................................................................................................................ 79
State Intervention Fund................................................................................................................................ 85
Bilingual Education Fund............................................................................................................................. 91
Driver Education Fund................................................................................................................................. 97
Nontraditional School Program Fund........................................................................................................... 103
Summer School Fund................................................................................................................................ 109
Special Education Fund............................................................................................................................. 115
Vocational Education Fund........................................................................................................................ 123
Professional Development Fund.................................................................................................................. 129
Parents As Teachers Fund......................................................................................................................... 133
Nutrition Services Fund.............................................................................................................................. 139
Special Liability Expense Fund................................................................................................................... 145
Capital Outlay Fund................................................................................................................................... 147
Bond and Interest Fund.............................................................................................................................. 155
Special Assessments Fund....................................................................................................................... 157
Wichita Area Technical College Fund (WATC)............................................................................................. 159
OTHER INFORMATION SECTION................................................................................................................... 161
State of Kansas Unencumbered Cash Balance Requirements....................................................................... 161
Budget Process........................................................................................................................................ 162
Budgetary Control and Accounting Basis..................................................................................................... 163
Budget Calendar....................................................................................................................................... 164