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........................................................................................................................... 11
Reporting Entity and Its Services.................................................................................................................. 11
Organizational Chart.................................................................................................................................... 12
Board of Education...................................................................................................................................... 13
Mission Statement...................................................................................................................................... 14
Strategic Plan............................................................................................................................................. 15
Description of Funds.................................................................................................................................... 21
Description of Fund Types............................................................................................................................ 23
BUDGET AT A GLANCE.................................................................................................................................... 25
2007-08 Budget Summary............................................................................................................................ 25
2007-08 Total Spending - All Budgeted Funds................................................................................................ 26
2007-08 Total Spending – Categories............................................................................................................. 27
Budget Comparison..................................................................................................................................... 28
Budget Staff Comparison.............................................................................................................................. 29
Homeowner Property Tax Comparison/Local Option Budget 7,000+ Students.................................................... 30
Tax Levy Comparisons................................................................................................................................. 31
Annual Property Tax Cost/Mill Levy History.................................................................................................... 32
Wichita Enrollment Comparison/Free and Reduced Price Lunch Comparison.................................................... 33
ESOL Enrollment/Special Education Enrollment............................................................................................. 34
FINANCIAL SECTION....................................................................................................................................... 35
Historical Comparison of Revenues, Expenditures, and Fund Balances............................................................. 35
2007-08 Budgeted Revenues, Expenditures, and Fund Balances............................................................ 36 A & B
2006-07 Budgeted Revenues, Expenditures, and Fund Balances............................................................ 37 A & B
2006-07 Actual Revenues, Expenditures, and Fund Balances................................................................. 38 A & B
2005-06 Actual Revenues, Expenditures, and Fund Balances................................................................. 39 A & B
Non-Budgeted Funds – Special Revenue Funds.................................................................................... 40 A & B
Summary of Non-Budgeted Funds.............................................................................................................. 40 C
Non-Budgeted Funds – Internal Service Funds................................................................................................ 41
Non-Budgeted Funds – Bond Project Funds................................................................................................... 42
Transfers from the General and Supplemental General Funds........................................................................... 43
2007-08 Budgeted Positions......................................................................................................................... 44
Schedule of Investment Income..................................................................................................................... 45
Summary of All Funds.................................................................................................................................. 46
General Fund................................................................................................................................................47
Function Statements.............................................................................................................................. 47
Objectives............................................................................................................................................. 47
Budget Highlights................................................................................................................................... 47
Personnel Detail.................................................................................................................................... 48
Revenue Sources................................................................................................................................... 49
Revenue Recap...................................................................................................................................... 51
Expenditure Recap By Program.............................................................................................................. 53
Expenditure Recap By Account.............................................................................................................. 53
Supplemental General Fund.......................................................................................................................... 57
Expenditure Recap By Program.............................................................................................................. 60
Expenditure Recap By Account.............................................................................................................. 60
Adult Education Fund................................................................................................................................... 65
4-Year-Old-Program Fund............................................................................................................................. 69
State Intervention Fund................................................................................................................................. 75
Bilingual Education Fund.............................................................................................................................. 83
Driver Education Fund.................................................................................................................................. 89
Nontraditional School Program Fund...............................................................................................................95
Summer School Fund................................................................................................................................. 101
Special Education Fund.............................................................................................................................. 107
Vocational Education Fund......................................................................................................................... 115
Professional Development Fund................................................................................................................... 121
Parents As Teachers Fund.......................................................................................................................... 125
Nutrition Services Fund............................................................................................................................... 131
Special Liability Expense Fund.................................................................................................................... 137
Capital Outlay Fund.................................................................................................................................... 139
Bond and Interest Fund............................................................................................................................... 147
Special Assessments Fund......................................................................................................................... 149
OTHER INFORMATION SECTION..................................................................................................................... 151
State of Kansas Unencumbered Cash Balance Requirements......................................................................... 151
Budget Process.......................................................................................................................................... 152
Budgetary Control and Accounting Basis....................................................................................................... 153
Budget Calendar.......................................................................................................................................... 154
GLOSSARY SECTION........................................................................................................................................155
ACCOUNT DEFINITIONS SECTION.....................................................................................................................165