Title Page...........................................................................................................................................Back of Cover
Letter from the Superintendent................................................................................................................................i
TABLE OF CONTENTS.........................................................................................................................................1
AWARDS AND ACKNOWLEDGEMENTS................................................................................................................5
Distinguished Budget Presentation Award..........................................................................................................5
District's Top Ten List.......................................................................................................................................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
Strategic Goal Targets Based on State AYP Targets.........................................................................................26
Mission Statement.........................................................................................................................................28
Strategic Plan................................................................................................................................................28
Description of Funds.......................................................................................................................................29
Description of Fund Types...............................................................................................................................31
BUDGET AT A GLANCE......................................................................................................................................33
2007-08 Budgeted Funds Revenue Sources......................................................................................................33
2007-08 Budgeted Funds Expenditures by Fund...............................................................................................33
2007-08 Budgeted Funds Expenditures by Category.........................................................................................34
2007-08 General Fund and Supplemental General Fund Expenditures by Category..............................................34
2007-08 Total Spending..................................................................................................................................35
Five Year Budget Comparison.........................................................................................................................36
Five Year Staff Comparison.............................................................................................................................37
Property Tax Comparison/Local Option Budget Comparison...............................................................................38
Tax Levy Comparison.....................................................................................................................................39
Mill Levy History............................................................................................................................................40
Wichita Enrollment Headcount/Free and Reduced Price Lunches.......................................................................41
ESOL Enrollment Headcount/Special Education Enrollment Headcount..............................................................42
FINANCIAL SECTION..........................................................................................................................................43
Historical Comparison of Revenues, Expenditures, and Fund Balances...............................................................43
2007-08 Budgeted Revenues, Expenditures, and Fund Balances..............................................................44 A & B
2006-07 Budgeted Revenues, Expenditures, and Fund Balances..............................................................45 A & B
2006-07 Actual Revenues, Expenditures, and Fund Balances...................................................................46 A & B
2005-06 Actual Revenues, Expenditures, and Fund Balances...................................................................47 A & B
Non-Budgeted Funds – Special Revenue Funds......................................................................................48 A & B
Definition for Special Revenue Funds (Non-Budgeted Funds)...........................................................................48 C
Non-Budgeted Funds – Internal Service Funds..................................................................................................49
Non-Budgeted Funds – Bond Project Funds.....................................................................................................50
Transfers from the General and Supplemental General Funds.............................................................................51
2007-08 Budgeted Positions...........................................................................................................................52
Schedule of Investment Income.......................................................................................................................53
Description of Budgeted Governmental Funds & Budgeted Special Revenue Funds..............................................54
General Fund.................................................................................................................................................55
Function Statements................................................................................................................................55
Objectives...............................................................................................................................................55
Budget Highlights.....................................................................................................................................55
Personnel Detail.......................................................................................................................................56
Revenue Sources.....................................................................................................................................57
Revenue Recap........................................................................................................................................59
Expenditure Recap By Program................................................................................................................60
Expenditure Recap By Account.................................................................................................................61
Elementary School Instruction and Support................................................................................................65
Middle School Instruction and Support.......................................................................................................71
High School Instruction and Support..........................................................................................................77
Student Support Services.........................................................................................................................83
Curriculum and Assessment Design Services (Learning Services)................................................................87
Quality Improvement Services...................................................................................................................91
Safety and Security Services....................................................................................................................97
Facilities...............................................................................................................................................101
Human Resources.................................................................................................................................105
Marketing and Communications..............................................................................................................109
District Leadership.................................................................................................................................113
Negotiated Obligations...........................................................................................................................117
General Fund Transfers..........................................................................................................................119
Supplemental General Fund..........................................................................................................................121
Function Statements..............................................................................................................................121
Objectives.............................................................................................................................................122
Budget Highlights...................................................................................................................................122
Personnel Detail.....................................................................................................................................122
Revenue Sources...................................................................................................................................122
Revenue Recap......................................................................................................................................123
Expenditure Recap By Program...............................................................................................................124
Expenditure Recap By Account...............................................................................................................124
Human Resources..................................................................................................................................129
Business and Operational Services Program.............................................................................................133
Transportation Program...........................................................................................................................139
Energy Management and Utilities.............................................................................................................143
Management Information Systems...........................................................................................................147
Risk Management and Insurance.............................................................................................................151
District Technology Initiatives...................................................................................................................155
Supplemental General Fund Transfers......................................................................................................157
Adult Education Fund...................................................................................................................................159
4-Year-Old-Program Fund.............................................................................................................................163
State Intervention Fund.................................................................................................................................169
Bilingual Education Fund...............................................................................................................................177
Driver Education Fund...................................................................................................................................183
Nontraditional School Program Fund..............................................................................................................189
Summer School Fund...................................................................................................................................195
Special Education Fund................................................................................................................................201
Vocational Education Fund...........................................................................................................................209
Professional Development Fund.....................................................................................................................215
Parents As Teachers Fund............................................................................................................................219
Nutrition Services Fund.................................................................................................................................225
Special Liability Expense Fund......................................................................................................................231
Capital Outlay Fund......................................................................................................................................233
Capital Improvement Plan........................................................................................................................241
Five-Year Capital Outlay Improvement Plan Introduction.......................................................................241
Authorization...................................................................................................................................242
Revenues........................................................................................................................................242
Expenditures...................................................................................................................................243
Process..........................................................................................................................................243
Impact............................................................................................................................................244
Definition of Categories.....................................................................................................................245
Capital Improvement Plan Projects.....................................................................................................246
Executive Summary (Projected Five-Year Allocations).........................................................................251
Bond and Interest Fund................................................................................................................................253
Summary Schedule of Outstanding Debt..................................................................................................255
Schedules of Outstanding Debt...............................................................................................................256
Special Assessments Fund..........................................................................................................................261
OTHER INFORMATION SECTION......................................................................................................................263
Budget Policy..............................................................................................................................................263
Significant State Statues..............................................................................................................................264
State of Kansas Unencumbered Cash Balance Requirements..........................................................................268
Budget Process...........................................................................................................................................269
Budgetary Control and Accounting Basis.......................................................................................................270
Budget Calendar..........................................................................................................................................271
Selected Comprehensive Annual Financial Report Schedules
District Maps and Buildings....................................................................................................................272
District Feeder Program.........................................................................................................................278
Four-Year Historical Comparison – All Budgeted Positions........................................................................279
Three-Year Enrollment Comparison by School..........................................................................................280
Miscellaneous Statistics.........................................................................................................................281
Budgetary Basis Expenditures by Function..............................................................................................282
General Governmental Revenue by Source...............................................................................................283
Property Tax Levies and Collections........................................................................................................284
Property Tax Rates – Direct and Overlapping Governments........................................................................285
Computation of Legal Debt Margin...........................................................................................................286
Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures..............286
Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita..............................287
Computation of Direct and Overlapping Debt.............................................................................................288
Principal Taxpayers................................................................................................................................288
Demographic Statistics..........................................................................................................................289
Property Value, Construction, and Bank Deposits....................................................................................290
GLOSSARY......................................................................................................................................................291
ACCOUNT DEFINITIONS...................................................................................................................................301
INDEX...............................................................................................................................................................309