Monday, March 21, 2016

Data Compiled by KPI shows a Decade of Changes

The following post presents research or analyses from outside KASB and is presented for information purposes.  KASB neither endorses nor refutes the conclusions or recommendations contained herein.

KASB recently accessed and analysed data compiled from official state and federal data sources by the Kansas Policy Institute and presented at www.ksopengov.org. The site describes itself as follows:


KansasOpenGov gives Kansans a clear look at how their state and local tax dollars are spent… Information is all obtained directly from official government sources...  KansasOpenGov is regularly updated with new information and currently contains a wide range of spending, taxation and employment information for the State of Kansas, counties, cities and school districts.  KansasOpenGov is a free service provided by Kansas Policy Institute.


KASB reviewed the data to see what it might show  KASB also took the data that KPI compiled and put it in an online tool that will allow districts to examine the data in more detail and see it by district and year.  Click here to visit the tool and work with the data.  


The following are some highlights of trends identified in the data.  

Cash Carryover Reserves

Carryover cash reserves increased 61.8% from 2005 to 2015.  This is a fact heard often these days.  However, when you look at the reserves by fund, you get a more complete story.  


Here are the cash reserves by fund that saw an increase in that time period:


Fund
Percent Increase from 2005 to 2015
Capital
28.2%
Driver Training
0.2%
Extraordinary School Programs
94.5%
Food Service
73.4%
Parents as Teachers
27.4%
Special Education
45.7%
Gifts and Grants
67.3%
Special Liability
1.2%
Special Reserve
154.4%
Contingency
152.0%
Textbook
59.3%
Bonds and Interest 1
71.4%
Bonds and Interest 2
4.8%
No Fund Warrant
111.0%


However, the following funds saw decreases in their reserves during this time period:


Fund
Percent Decrease from 2005 to 2015
General
-70.0%
Federal
-11.6%
Supplemental General
-14.2%
Adult Education
-31.8%
Professional Development
-5.7%
Summer School
-55.8%
School Retirement
-13.0%
Tuition Reimbursement
-91.0%
Area Vocational
-100%
Special Assessment
-1.1%


In addition, there are several funds in existence now that had no reserves in 2005:


  • At-Risk 4-year-olds
  • At-Risk K-12
  • Bilingual
  • Virtual
  • Declining Enrollment
  • Cost of Living
  • Vocational Education
  • Ancillary
  • Activities


Looking at cash reserves by major categories, we see this:


Major Category
Percent Increase or Decrease from 2005 to 2015
Federal
-11.6%
Capital
28.2%
Debt
67.8%
All Other
82.2%
Total
61.8%


All of this suggests:
  • There are only two funds on the lists above where districts can increase spending (based on local voter approval): Capital and Bond and Interest (debt services, collectively).  These two areas show some of the highest increase in reserves, which makes sense if you assume that the reserves would be a percent of the overall budgeted amounts in these areas.
  • The education funding structure has become more complex since 2005.
  • Increases in the cash reserve in certain funds were accompanied by sometimes drastic decreases in the cash reserves in other funds
  • The increases in certain funds such as “Special Reserve” and “Contingency” were likely in response to changes to education policy in Kansas that created increased uncertainty about future funding. There were also some limitations on reserves that could be maintained that were removed during this time period that could have impacted this.  
  • The funds seeing increases along with the new funds suggest that the student population in Kansas is becoming more diverse and more challenging to education.

Per Pupil Funding and Spending

The site also provides info on the change in per pupil funding and spending.  We often hear that state funding per pupil has increased significantly in recent years (60.3% from 2005-2015), but we don’t as often hear about other sources of funding. From 2005 to 2015:
  • Overall funding per pupil has increased 35.2%
  • Federal funding per pupil has increased 22.1%
  • Local funding per pupil has increased 0.3%


This suggests the larger increase in state funding over the past decade has been partially to compensate for relatively low increases in local and federal funding.  


In terms of spending per pupil, there has been a 35.4% increase in spending per pupil from 2005 to 2015.  This breaks down as follows:


Spending Per Pupil
Percent Increase from 2005 to 2015
Capital
88.7%
Debt Service
64.0%
Student Support
39.1%
Instruction
33.8%
Food Service
30.1%
Staff Support
26.4%
Trans
25.7%
Admin
20.7%
Operations Maint
20.3%


This shows the major increases in education spending are related to capital and debt services, followed by student support and instruction, then food service, staff support, and transportation.  Administration and operations and maintenance showed the smallest increase over the past decade.  These findings are contrary to the claims that administrative spending is increasing at a much higher rate than instructional spending.  

Other Topics

KPI also provided information on payroll; reporting staff positions, names, and pay for 2014 and 2015, and remediation rates for 2007 through 2013.  The payroll information does not provide much information to analyze, and the remediation rates are not easily interpreted because a) they only include students who went to KS postsecondary institutions, and b) there is no statewide standards for determining which students require remediation upon graduation.  

Annual Changes

It is important to note that comparing the amounts for 2005 and 2015 alone as we have done above does not show the variation from year to year.  The following tables show totals for the State for each year:


Carryover Cash Reserves by Fund
Fund
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
General
1688630
1600933
1281800
1381116
1435657
598170
1670107
968123
1248562
1408321
506881
Federal
5796649
150948
2744259
3666675
3827639
1067258
4786796
-1820740
2791807
-14181937
5126268
Supplemental General
47793282
39358766
38845906
42148769
42183718
43091299
40873956
60676472
53779815
59496260
40985124
Adult Education
2325719
2505807
1217386
1300921
1368027
1237066
983074
1119705
1322792
1392318
1585707
At-Risk 4Yr
0
602051
1082436
1741581
2532263
3651510
4835973
5394759
4895134
4197508
4430121
At-Risk K-12
0
3720615
9625158
12572940
17388282
28565629
41527138
47634889
45622835
40099678
36997609
Bilingual
0
661051
1324905
1668342
3435130
5832170
6858050
7152051
7712151
8589180
6919810
Virtual
0
0
0
0
915204
2112120
4064565
3842150
5641445
5758600
4827172
Capital
320989321
364204808
383995018
449291653
451672840
429794605
470822923
453159920
446089843
432142687
411553818
Driver Training
7115730
7377636
7736334
8072227
8324399
7566645
7944358
7309466
7401078
7044866
7130720
Declining Enrollment
0
0
0
0
0
0
661279
222279
338640
-22686
145100
Extraordinary School
1765916
2178502
2332468
2659790
2385556
2389785
3368448
3351649
3234919
2998277
3433909
Food Service
34399477
33900433
38077263
36928843
41223348
46082491
53931627
59350567
58188912
58234698
59652292
Professional Development
10627403
10184305
11644420
12617382
13400850
15165095
15055381
14728633
14355616
12071827
10018426
Parents as Teachers
2081393
2005311
2275155
2130185
2220704
2516827
3145624
2995670
3055301
3064583
2651351
Summer School
8049198
8202858
7735683
6964103
5971828
5099631
4646232
4286953
3645662
3922777
3557018
Special Education
131914785
130416781
149536176
163666930
183341090
181078898
209691371
206848701
191956262
187473642
192216218
Cost of Living
0
0
0
0
0
0
1183772
1503620
1370470
677988
1005966
Vocational Education
0
2668059
4497365
6575701
10827870
15771083
20989708
21760891
22391683
21506899
22938893
Gifts & Grants
18340418
21269478
23557447
22756045
23468699
24022841
20381080
23125547
26432720
28787855
30691575
Special Liability
5796051
7339589
8480038
8733690
8693872
7230830
6851816
7006236
6570277
6402754
5866331
School Retirement
114716
314918
257432
438674
504675
440206
889717
761360
539541
0
99845
Ancillary
0
0
0
0
0
0
2571600
697789
1553559
1037586
1131012
Special Reserve
46358906
56697898
54221927
70604187
86098237
102361425
103063982
108499916
130129403
118323187
117941892
Contingency
80773479
97636498
107425894
119016020
175712033
193905056
198767766
192814557
193199655
194349988
203547771
Textbook
35406403
39054872
39971840
37781758
43286401
50526590
54257210
55362208
55898194
54242918
56394836
Activities
0
0
0
0
0
0
8250908
10115769
10440712
11018022
11618126
Tuition Reimb
33489
209739
336372
44409
65878
14349
15822
412
1422
3039
3026
Bond & Interest 1
268140649
283535871
290843116
300989612
327700705
349486618
352745579
365897037
391257800
421301351
459502615
Bond & Interest 2
15400821
15610800
16529146
19551173
16550982
12355705
13415458
11642696
12338450
13515632
16137952
No-Fund Warrant
70850
49436
50116
0
0
42902
127016
148211
153138
68392
149461
Area Vocational
6989650
6891671
7880680
8558360
0
0
0
0
0
0
0
Special Ed Co-op
20678547
19056607
22649907
27090889
24114960
35121588
51495094
40846279
33123181
24665221
20924338
Special Assessment
5637391
5865401
4991340
5982252
5926934
5041797
3706427
3076160
3826023
3947369
5575878
Total
1078531703
1163505241
1241380417
1375139138
1504829912
1572437500
1713870651
1720775319
1740825405
1713794470
1745557046


Carryover Cash Reserves by Major Category
Year
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
Federal
5796649
150948
2744259
3666675
3827639
1067258
6508314
-1820740
2791807
-14181937
5126268
Capital
320989321
364204808
383995018
449291653
451672840
429794605
472664338
453159920
446089843
432142687
411553818
Debt
283612320
299196107
307422378
320540785
344251687
361885225
368359018
377687944
403749388
434885375
475790028
All Other
468133413
499953378
547218762
601640025
705077746
780156781
878805429
891748195
888194367
860948345
853086932
Total
1078531703
1163505241
1241380417
1375139138
1504829912
1572903869
1726337099
1720775319
1740825405
1713794470
1745557046


Employment and Enrollment
Category
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
Students
441868
442543
444879
447885
447471
454257
455405
456684
457887
461854
463266
Teachers
32825
33479
34351
34958
35438
34986
34332
34075
34399
34773
34817
Other Employees
31182
31915
33628
34632
34971
34861
33854
33785
34170
34766
34353
Total Employees
64007
65394
67979
69589
70409
69847
68186
67860
68569
69539
69170
Students Per Teacher
13.5
13.2
13
12.8
12.6
13
13.3
13.4
13.3
13.3
13.3
Students Per Other
14.2
13.9
13.2
12.9
12.8
13
13.5
13.5
13.4
13.3
13.5
Students Per Employee
6.9
6.8
6.5
6.4
6.4
6.5
6.7
6.7
6.7
6.6
6.7


Spending Per Pupil
Category
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
Instruction
5177
5634
6274
6620
6884
6671
6641
6824
6912
7000
6925
Student Support
443
470
500
540
561
540
532
566
574
609
616
Staff Support
352
400
428
471
477
442
413
422
423
435
445
Admin
979
1038
1086
1146
1185
1147
1166
1152
1177
1182
1182
Operations Maint
829
897
938
997
986
949
964
985
1024
1058
997
Trans
366
400
408
438
454
409
447
455
452
477
460
Food Service
418
441
450
491
510
495
499
533
529
537
544
Other Current
2
2
2
3
5
4
3
3
2
2
2
Capital
453
539
652
614
751
707
594
666
654
635
855
Debt Service
648
712
749
775
816
904
967
989
1026
1015
1063
Total
9666
10533
11486
12096
12631
12267
12226
12595
12776
12950
13088


Funding Per Pupil
Source
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
State
5346
6006
6494
7008
7344
6326
6511
6983
6984
7088
8567
Federal
902
865
866
844
924
1603
1465
981
1005
1053
1101
Local
3459
3725
4198
4336
4392
4401
4306
4692
4792
4819
3469
Total
9707
10596
11558
12188
12660
12330
12283
12656
12781
12960
13124

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