USD 408 Marion-Florence

Transcription

1 USD 48 Marion-Florence

2 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xlsx) i

3 Budget General Information USD #: _48_ Introduction Marion Florence, USD 48 is a 3A rural school district covering 237 square miles. The district is situated on the west edge of the Flint Hills. It includes: the towns of Marion and Florence, the Marion County Park and Lake, and the east portion of Marion Reservoir. Marion and Florence have long maintained a tradition of providing their citizens with the advantages that may only be realized in a hometown where people still hold long conversations with both friends and strangers alike. This friendliness certainly bodes well for all aspects of these two communities and particularly benefits USD 48. Throughout the years, the Marion and Florence communities have supported a wide offering of educational initiatives to better serve the students within the school system. Along with maintaining a quality educational program aimed at helping each student achieve at their highest potential, USD 48 also strives to offer the students opportunities to grow by participating in a wide range of extra-curricular activities. These extra-curricular activities include strong programs in both athletics and in performing arts. The strength of the programs of USD 48 stems from the collaborative efforts of our progressively minded staff and a unified desire to help students realize their full potential. Board Members Chris Sprowls, President Sarah Cope, Vice President Jan Helmer Jeremiah Lange Duane Kirkpatrick Jana Norgquist Doug Regnier Key Staff Superintendent: Lee Leiker Business Office Staff: Becky Summerville, Clerk Jordan Metro, Treasurer Curriculum & Instruction Staff: Michelle Flaming Other Key Contacts: Tod Gordon, High School Principal Missy Stubenhofer, Middle School Principal Justin Wasmuth, Elementary School Prinicipal 1

4 The District s Accomplishments and Challenges Accomplishments: Marion Florence, USD 48 has established a standard for high academic results through quality teaching and the maintaining of a positive school climate. The district s commitment to maintaining student assistance programs such as, after-school homework assistance and summer school, have resulted in an increase in test scores. Students are challenged to discover, create, problem-solve, and construct solutions by using a variety of skills which they have learned and experienced. USD 48 has taken another major step toward the use of technology with a purchase of 35 Chrome Books this year. This commitment to the use of technology will allow all students in grades five through twelve to have a Chromebook. USD 48 is fortunate to have high quality teachers, support staff, and administrators that are committed to educational excellence. As a result of dedicated students, superior staff members and quality programs, the percentage of students scoring above State and National averages on college entrance exams is extremely high. The district provides opportunities for students through activities, as well as various clubs and organization programs. Students interact outside the classroom and within the community by being a part of theatrical performances, musical performances, community cleanup projects, community events, and athletic programs. Challenges: Meeting the demands of increased State Mandates, offering alternative ways of learning, providing training for improved instruction, and implementing new technology are all challenges facing USD 48. Appropriate funding is essential to all of these areas of school improvement and progress. The results of declining student populations make it increasingly difficult to provide the quality of education to which our community has become accustomed. Difficult economic times have resulted in reduced state aid to Kansas school districts. Decreased State aid, along with our declining enrollment has certainly created a significant financial challenge to the district. The increased number of students with special needs also continues to challenge both our special education staff, as well as our regular education staff. Providing the services, equipment, and support these students deserve will also continue to be a challenge. 2

5 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Instruction Expenditures (1) 7. Student Support Expenditures (21) 8. Instructional Support Expenditures (22) 9. General Administration Expenditures (23) 1. School Administration Expenditures (24) 11. Central Services Expenditures (25) 12. Operations and Maintenance Expenditures (26) 13. Transportation Expenditures (27) 14. Other Support Services Expenditures (29) 15. Food Service Expenditures (31) 16. Community Services Operations (33) 17. Capital Improvements (4) 18. Debt Services (51) 19. Miscellaneous Information Transfers (52) 2. Miscellaneous Information Unencumbered Cash Balance by Fund 21. Reserve Funds Unencumbered Cash Balance 22. Other Information Enrollment Information 23. Miscellaneous Information Mill Rates by Fund 24. Other Information Assessed Valuation and Bonded Indebtedness 3

6 Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 4

7 KSDE Website Information Available K-12 Statistics (Building, District or State Totals) Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 5

8 USD# 48 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,95,997 57% 3,854,285 56% -2% 4,719,37 6% 22% Student Support Services 146,217 2% 188,27 3% 29% 183,287 2% -3% Instructional Support Services 199,617 3% 161,393 2% -19% 211,854 3% 31% Administration & Support 691,48 1% 77,832 11% 12% 742,154 9% -4% Operations & Maintenance 624,619 9% 64,72 9% 3% 664,1 8% 4% Transportation 189,624 3% 174,79 3% -8% 221,45 3% 27% Food Services 363,795 5% 38,21 6% 5% 49,138 5% 8% Capital Improvements 23,488 % % -1% 55, 1% % Debt Services 641,387 9% 659,653 1% 3% 671,746 8% 2% Other Costs 45,843 1% 67,19 1% 46% 5, 1% -25% Total Expenditures* 6,876,635 1% 6,897,154 1% % 7,927,766 1% 15% Amount per Pupil $12,618 $13,367 6% $15,699 17% Current Expenditures** 6,171,315 1% 6,84,76 1% -1% 6,769,848 1% 11% Amount per Pupil $11,324 $11,791 4% $13,46 14% Percent of Expenditures Instruction*** (Total Expenditures) 3,91,552 57% 3,737,143 54% -3% 4,319,37 54% % Instruction*** (Current Expenditures) 3,91,552 63% 3,737,143 61% -2% 4,319,37 64% 3% * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction - 1 Transportation - 27 Student Support Services - 21 Food Service - 31 Instructional Support Services - 22 Other Costs - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 51 Transfers ,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 4,719,37 Summary of Total Expenditures by Function (All Funds) 183, , , ,1 221,45 49,138 55, 671,746 5, Summary of Total Expenditures by Function Transportation 3% Capital Improvements 1% Food Services 5% Operations & Maintenance 8% Administration & Support 9% Instructional Support 3% Student Support Services 2% Debt Services 8% Other Costs 1% Instruction 6% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/12/214 2:56 PM Sumexpen.xlsx Page 1 of 3

9 USD# 48 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,184,3 43% 91,963 35% -23% 1,75,75 4% 18% Student Support 133,474 5% 14,52 5% 5% 137,5 5% -2% Instructional Support 17,856 6% 139,893 5% -18% 185,25 7% 32% Administration & Support 654,81 24% 727,1 28% 11% 69,154 26% -5% Operations & Maintenance 388,947 14% 513,462 19% 32% 387,1 14% -25% Transportation 149,826 5% 14,451 5% -6% 167,95 6% 2% Capital Improvements % % % % % Other Costs 45,843 2% 67,19 3% 46% 5, 2% -25% Total Expenditures 2,727,57 1% 2,639,291 1% -3% 2,693,659 1% 2% Amount per Pupil $5,4 $5,115 2% $5,334 4% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. Summary of General Fund Expenditures 1,2, 1,75,75 1,, 8, 6, 69, , 387,1 2, 137,5 185,25 167,95 Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements 5, Other Costs Summary of General Fund Expenditures by Function Operations & Maintenance 14% Transportation 6% Administration & Support 26% Other Costs 2% Instruction 4% Instructional Support 7% Student Support 5% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 2:56 PM Sumexpen.xlsx Page 2 of 3

10 USD# 48 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 614,234 74% 722,82 87% 18% 885, 78% 22% Student Support % % % % % Instructional Support % % % % % Administration & Support % % % % % Operations & Maintenance 215,766 26% 14,764 13% -51% 25, 22% 139% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 83, 1% 827,566 1% % 1,135, 1% 37% Amount per Pupil $1,523 $1,64 5% $2,248 4% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 9, 885, 8, 7, 6, 5, 4, 3, 2, 25, , Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 22% Instruction Student Support Instructional Support Instruction 78% Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 2:56 PM Sumexpen.xlsx Page 3 of 3

11 133,474 14,52 137,5 17, , ,25 149,826 14, ,95 45,843 67,19 5, 654,81 727,1 69,154 64, , ,1 1,798,264 1,633,765 1,96,75 USD# 48 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,798,264 51% 1,633,765 47% -9% 1,96,75 51% 2% Student Support 133,474 4% 14,52 4% 5% 137,5 4% -2% Instructional Support 17,856 5% 139,893 4% -18% 185,25 5% 32% Administration & Support 654,81 18% 727,1 21% 11% 69,154 18% -5% Operations & Maintenance 64,713 17% 618,226 18% 2% 637,1 17% 3% Transportation 149,826 4% 14,451 4% -6% 167,95 4% 2% Capital Improvements % % % % % Other Costs 45,843 1% 67,19 2% 46% 5, 1% -25% Total Expenditures 3,557,57 1% 3,466,857 1% -3% 3,828,659 1% 1% Amount per Pupil $6,527 $6,719 3% $7,582 13% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 2,, 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, , 2, Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 17% Transportation 4% Other Costs 1% Instruction Administration & Support 18% Instruction 51% Student Support Instructional Support Administration & Support Operations & Maintenance Instructional Support 5% Student Support 4% Transportation Capital Improvements Other Costs 9/12/214 2:56 PM Sumexpen.xlsx Page 4 of 3

12 23,8 18,285 33,5 1,19, ,269 1,177,545 USD# 48 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,19,212 98% 989,269 98% -3% 1,177,545 97% 19% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 23,8 2% 18,285 2% -21% 33,5 3% 83% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,42,292 1% 1,7,554 1% -3% 1,211,45 1% 2% Amount per Pupil $1,912 $1,953 2% $2,398 23% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 1,2, 1,, 8, 6, 4, , Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Special Education Fund by Function Transportation 3% Instruction Student Support Instructional Support Instruction 97% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 2:56 PM Sumexpen.xlsx Page 5 of 3

13 USD# 48 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,184,3 91,963-23% 1,75,75 18% Federal Funds 117, ,443-3% 19,255-5% Supplemental General 614, ,82 18% 885, 22% At Risk (4yr Old) % % At Risk (K-12) 43, 43, % 43, % Bilingual Education % % Virtual Education % % Capital Outlay 4, ,142 19% 4, 241% Driver Education 6,738 3,669-46% 24, % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,19, ,269-3% 1,177,545 19% Cost of Living % % Vocational Education 274, ,344 5% 298,111 3% Gifts/Grants 35,717 18,472-48% 53,3 187% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 184,838 28,77 13% 266,18 28% Contingency Reserve % Text Book & Student Material 5,744 8,354 45% Activity Fund 37,83 42,12 11% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,95,997 3,854,285-2% 4,719,37 22% Enrollment (FTE)* % % Amount per Pupil 7,25 7,47 3% 9,345 25% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,95,997 3,854,285-2% 4,719,37 22% 5,, 4,, 3,, 2,, 1,, Instruction Expenditures 3,95,997 3,854,285 4,719, ,2, 1,, 8, 6, 4, 2, Instruction Expenditures 1,184,3 1,177,545 1,19,212 1,75,75 989,269 91, , 722,82 614, General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:56 PM Sumexpen.xlsx Page 6 of 3

14 Student Support Expenditures (21) USD# 48 % % inc/ inc/ Actual Actual dec Budget dec General 133,474 14,52 5% 137,5-2% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 34,193 % 31,172-9% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 7,55 7,153 1% 7,15-2% Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,688 6,422 13% 7,6 18% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 146, ,27 29% 183,287-3% Enrollment (FTE)* % % Amount per Pupil % 363-1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 146, ,27 29% 183,287-3% Amount per Pupil $274 $376 37% $359-4% Student Support Expenditures 2, 18, 16, 14, 12, 1, 8, 6, 4, 2, 188,27 183, , NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:56 PM Sumexpen.xlsx Page 7 of 3

15 USD# 48 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 17, ,893-18% 185,25 32% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 1,646-1% 6,64 % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,218 16,54 13% 2, 25% Contingency Reserve % Text Book & Student Material 3,897 5,446 4% Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 199, ,393-19% 211,854 31% Enrollment (FTE)* % % Amount per Pupil % 42 34% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 199, ,393-19% 211,854 31% Amount per Pupil $366 $313-15% $42 34% Instructional Support Expenditures 25, 2, 199, , ,854 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:56 PM Sumexpen.xlsx Page 8 of 3

16 USD# 48 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 2, ,663 28% 198,668-23% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,218 16,54 13% 2, 25% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 214, ,717 27% 218,668-2% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 214, ,717 27% 218,668-2% General Administration Expenditures 3, 272,717 25, 2, 214, ,668 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:56 PM Sumexpen.xlsx Page 9 of 3

17 USD# 48 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 364,58 369,264 1% 38,986 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 2,9 % -1% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 22,749 25,687 13% 32, 25% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 386,87 397,41 3% 412,986 4% Enrollment (FTE)* % % Amount per Pupil % 818 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 386,87 397,41 3% 412,986 4% School Administration Expenditures 415, 41, 45, 4, 395, 39, 385, 38, 375, 37, 412, ,41 386, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:56 PM Sumexpen.xlsx Page 1 of 3

18 USD# 48 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 89,712 11,74 13% 11,5 9% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 89,712 11,74 13% 11,5 9% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 89,712 11,74 13% 11,5 9% Central Services Expenditures 12, 1, 89,712 11,74 11,5 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:56 PM Sumexpen.xlsx Page 11 of 3

19 USD# 48 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 388, ,462 32% 387,1-25% Federal Funds % % Supplemental General 215,766 14,764-51% 25, 139% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 19,96 22,476 13% 27, 2% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 624,619 64,72 3% 664,1 4% Enrollment (FTE)* % % Amount per Pupil 1,146 1,242 8% 1,315 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 624,619 64,72 3% 664,1 4% Operations and Maintenance Expenditures 67, 664,1 66, 65, 64, 64,72 63, 624,619 62, 61, 6, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:56 PM Sumexpen.xlsx Page 12 of 3

20 USD# 48 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 149,826 14,451-6% 167,95 2% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 23,8 18,285-21% 33,5 83% Cost of Living % % Vocational Education 2,5-1% % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,218 16,54 13% 2, 25% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 189, ,79-8% 221,45 27% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 189, ,79-8% 221,45 27% Transportation Expenditures 25, 221,45 2, 189, ,79 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:56 PM Sumexpen.xlsx Page 13 of 3

21 USD# 48 Other Support Services Expenditures (29) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Other Support Services Expenditures NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:56 PM Sumexpen.xlsx Page 14 of 3

22 USD# 48 Food Services Expenditures (31) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 355,264 37,577 4% 394,138 6% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,531 9,633 13% 15, 56% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 363,795 38,21 5% 49,138 8% Enrollment (FTE)* % % Amount per Pupil % 81 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 363,795 38,21 5% 49,138 8% Food Service Expenditures 41, 49,138 4, 39, 38, 38,21 37, 363,795 36, 35, 34, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:56 PM Sumexpen.xlsx Page 15 of 3

23 USD# 48 Community Services Operations (33) % % chart and graph ch inc/ inc/ Actual Actual dec Budget dec General 45,843 67,19 46% 5, -25% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 45,843 67,19 46% 5, -25% Enrollment (FTE)* % % Amount per Pupil % 99-24% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 45,843 67,19 46% 5, -25% Community Services Operations (33) 7, 67,19 6, 5, 4, 3, 2, 1, 45,843 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:56 PM Sumexpen.xlsx Page 16 of 3

24 USD# 48 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 23,488-1% 55, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 23,488-1% 55, % Enrollment (FTE)* % % Amount per Pupil 43-1% 19 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 23,488-1% 55, % Capital Improvements (4) 6, 55, 5, 4, 3, 23,488 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:56 PM Sumexpen.xlsx Page 17 of 3

25 USD# 48 Debt Services Expenditures (51) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 641, ,653 3% 671,746 2% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 641, ,653 3% 671,746 2% Enrollment (FTE)* % % Amount per Pupil 1,177 1,278 9% 1,33 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 641, ,653 3% 671,746 2% Deb Services (51) 675, 67, 665, 66, 655, 65, 645, 64, 635, 63, 625, 671, , , NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:56 PM Sumexpen.xlsx Page 18 of 3

26 USD# 48 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,488,986 1,58,52 1% 1,552,15 3% Federal Funds % % Supplemental General 11, 317, % 215, -32% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % % Text Book & Student Material % % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,598,986 1,825,486 14% 1,767,15-3% Enrollment (FTE)* % % Amount per Pupil 2,934 3,538 21% 3,499-1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,598,986 1,825,486 14% 1,767,15-3% Transfers (52) 1,85, 1,825,486 1,8, 1,767,15 1,75, 1,7, 1,65, 1,6, 1,598,986 1,55, 1,5, 1,45, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:56 PM Sumexpen.xlsx Page 19 of 3

27 USD# 48 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 212 July 1, 213 July 1, 214 General Federal Funds Supplemental General 7,11 81,86 56,73 At Risk (4yr Old) At Risk (K-12) Bilingual Education Virtual Education Capital Outlay 642, , ,672 Driver Training 12,187 12,442 17,63 Declining Enrollment Extraordinary School Program Food Service 29,995 3,551 13,635 Professional Development 12,25 1,64 1,64 Parent Education Program Summer School Special Education 283, , ,45 Cost of Living Vocational Education 113,12 25,587 14,61 Gifts/Grants 1,6 3,3 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 148,75 148,75 148,75 Text Book & Student Material 1,683 31,758 49,671 Activity Fund 14,79 3,339 42,85 Bond and Interest #1 673, ,162 73,24 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,948,386 1,815,693 1,734,514 Enrollment (FTE)* Amount per Pupil 3,575 3,519 3,435 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 1,948,386 1,815,693 1,734,514 Unencumbered Cash Balances by Fund 2,, 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 1,948,386 1,815,693 1,734,514 July 1, 212 July 1, 213 July 1, 214 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 2:56 PM Sumexpen.xlsx Page 2 of 3

28 Reserve Funds Unencumbered Cash Balance USD# 48 July 1, 212 July 1, 213 July 1, 214 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 212 July 1, 213 July 1, 214 *School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp, Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed in the Self Insured Fund to pay for claims which may arise from the categories listed above. 9/12/214 2:56 PM Sumexpen.xlsx Page 21 of 3

29 USD# 48 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % 5.4-6% 51. 2% Enrollment (FTE)** % % % % Number of Students - Free Meals % % 189 6% 25 8% Number of Students - Reduced Meals % 79 4% 56-29% 75 34% FTE Enrollment for Budget Authority Enrollment (FTE)** Used for Calculating "Amount per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/12/214 2:56 PM Sumexpen.xlsx Page 22 of 3

30 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay... Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest # Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Rec Comm Employee Bnfts... TOTAL OTHER... Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Bond and Interest #1 25% Supplemental General 37% General 38% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest #1 Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/12/214 2:56 PM Sumexpen.xlsx Page 23 of 3

31 Other Information USD# Actual Actual Budget Assessed Valuation $3,771,481 $31,653,887 $32,53,621 Bonded Indebtedness $6,86, $6,495, $6,95, Assessed Valuation $33,, $32,5, $32,53,621 $32,, $31,5, $31,, $3,5, $3,, $3,771,481 $31,653,887 $29,5, Bonded Indebtedness $7,, $6,8, $6,86, $6,6, $6,495, $6,4, $6,2, $6,95, $6,, $5,8, $5,6, /12/214 2:56 PM Sumexpen.xlsx Page 24 of 3

32 USD 48 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 214 State Federal Local July 1, 215 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 4,245,674 4,245,674 XXXXXXXX Supplemental General 1,35, 56,73 638, ,315 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-12) 43, 43, Bilingual Education Virtual Education Capital Outlay 486, ,672 2,5 2, Driver Training 24,238 17,63 2,975 4,2 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 394,138 13,635 2,71 169,587 55, 153,215 Professional Development 6,64 1,64 5, Parent Education Program 7,15 7,15 Summer School Special Education 1,211,45 221,45 99, Vocational Education 298,111 14,61 4,5 28, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 53,3 3,3 5, Textbook & Student Materials Revolving 49,671 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 47,78 47,78 XXXXXXXXX Contingency Reserve 148,75 XXXXXXXXX Activity Funds 42,85 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 671,746 73,24 21, ,34 754,283 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 19,255 xxxxxxxxxxx 19,255 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 9,694,781 1,734,514 5,53, ,842 2,5 1,767,15 1,43,7 754,283 Less Transfers 1,767,15 TOTAL Budget Expenditures $7,927,766 Sources of Revenue - - State, Federal, Local State Revenues 4,547,34 4,652,56 5,53,584 Federal Revenues 289,63 282, ,842 Local Revenues 3,55,994 3,76,535 3,172,585 Total Revenues 8,342,928 8,641,461 8,955,11 Revenues Per Pupil 15,38 16,747 17,733

33 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, Summary of Total Expenditures by Function (All Funds) USD 48 - Marion - Summary 2,, 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, Mill Levies by Fund 9, 8, 7, 6, 5, 4, 3, 2, 1, Average Salary Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 14, 12, 1, 8, 6, 4, 2,

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