Fort Leavenworth USD #207

Transcription

1 Fort Leavenworth USD #27

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 #: 27 The Fort Leavenworth School District s spending authority is controlled by Kansas statutes. The spending level (referred to as Budget Authority) is established by the state legislature based on the district student enrollment as of September 2 each year. The legislature also authorized, beginning in SY 92/93, the establishment of a Local Option Budget, also called Supplemental General Fund (SFG) subject to taxpayer approval. The Local Option Budget (LOB) is limited to a maximum of 3% of the General Fund Budget. The Fort Leavenworth District has adopted, for an indefinite period, an LOB at the maximum level of 3%. Each year the Board determines, based on budget projections, at what level of LOB they will authorize. There are three primary sources of funding available to the district. Title VII or HR 6 (Federal assistance for federally impacted school districts;) Kansas Department of Education state aid; and local taxes (ad Valorem and Motor Vehicle). Impact aide funding is legislated at the national level and distributed by the Federal Department of Education based on an average daily attendance and the state or national average per pupil cost. Currently the data used for these calculations distributed in late November or early December in an incremented lump sum payment. The State of Kansas, however, makes monthly disbursements based on need. In our districts, the majority of state aid is received from July through November. Under current law, the state must provide all necessary funding for the General Fund and Supplemental General Fund that is not generated by local sources. Sufficient funds must be furnished to cover the shortage of revenues after receiving Impact Aid money and local tax revenues. The SGF is funded by the State Department of Education, based on a factor determined by the district s assessed valuation. Funds for the SGF are received in October, February, and June. In addition to the two funds (GF and SGF), each district may set up special revenue funds with limits of spending established by the local district s ability to raise money to deposit in those funds; all budgets for such funds must be published and adopted by the Board. Examples are as follows: Capital Outlay; Food Service; Textbook; Special Education; Professional Development; Bilingual Education; and At-Risk. Once published, the spending cannot exceed the published budget amount. Many of these funds have no legal source of revenue except transfers of money from the general fund and/or supplemental general fund. Such funds as ESL/Bilingual and At Risk can only receive revenue through this process. Other funds such as Special Education and Professional Development can receive revenue directly, however must rely on transfers to fully fund their budget. Because these transfers originate from the General Fund or Supplemental General Fund, they constitute an expenditure and are counted in the per pupil expenditures. Some fund transfers are currently limited in transfer amounts by statute. The Capital Outlay Fund warrants special mention, due to the fact that state law prohibits the Fort Leavenworth Schools from issuing bonds for construction or capital expenditures. A special provision for heavily impacted military school districts, Section 83(b)(2) is found under Title VII or HR6, Impact Aid. Section 83(b)(2) revenues may be deposited to either the General Fund or Capital Outlay fund at the discretion of the board. If deposited into the General Fund, the spending authority would not be increased; yet the state aid would be reduced, dollar for dollar. Because this district cannot issue bonds for construction or capital expenditures, the Board of Education has determined the Section 83(b)(2) revenues are to be generally earmarked for capital outlay as well as other special revenue funds. The other method to generate revenue under state statue is through interest earned on investment of idle cash. 1

4 There are other sources of district funding that are grouped together as unanticipated revenue. This funding includes items such as surplus sale proceeds, stock dividends, and grants. Since this type and amount of revenue is unpredictable, the law provides that districts may expend this money outside the existing framework of the published budget and the budget authority established by the state. In summary, law limits district spending and the revenues must be received before they can be obligated and/or expended in accordance with Kansas cash basis law. Introduction The Fort Leavenworth School District has been a part of the educational system of the State of Kansas since 191. Geographically, it is composed entirely of Federal Property and includes Fort Leavenworth, The Fort Leavenworth National Cemetery, and the U.S. Penitentiary. The buildings, which belong to the school district, are located on land leased from the Federal Government. The district provides instruction for grades K-9. Senior high school students attend the Leavenworth School System. Commitment to quality and success for every student is the hallmark of the Fort Leavenworth School District. The school improvement plans provide a blueprint of school-based initiatives, strategies, and bench marked standards. School site councils serve as a monitor of continued improvement. The district exit outcomes identify broad goals for all students and are used to gauge or benchmark student programs and program effectiveness. At the turn of the century the Fort Leavenworth Schools were designed Common School District #81. It is the only Kansas school district wholly within the boundaries of a military reserve, although funding for the Fort schools is the same as all other public schools in the State of Kansas. The school district was reorganized again in 1965 and became known as Unified School District #27. The district remained financed like all other Kansas public schools. With the passage of the equalization formula for public schools in 1973, USD #27 was removed from the formula because we would have received an abnormally high amount of state aid. In being placed outside the equalization act, we were given a Per Pupil Rate of $291.. That amount equated to approximately 4% of the average State Aid given to all other published schools with the federal government providing 6% under PL (Impact Aid). The State of Kansas set a budget limit for our district like all other state school districts and the state and federal governments provided adequate funding for this district. The first crisis with this formula occurred in 1978 when it was obvious that the State Per Pupil Funding and the Federal Per Pupil Funding Local Contribution Rate (LCR) would not equal the State Budget Authority. USD #27 could not fund its budget without additional funding from the State or Federal Governments. After reviewing Federal regulations, Fort Leavenworth made application under the provisions of 3d2b (budget balancing formula for highly federal impacted schools). This method has been successful in providing additional funding for the district since Projected enrollment figures are very critical in determining potential budget authority. Providing an accurate projection in USD #27 is extremely difficult. The number of houses in our district remains constant; however, under the current housing privatization initiative, numerous housing units are undergoing renovation and replacement. These changes have a significant impact on 2

5 student enrollment and subsequently the budget. The student population at USD #27 has declined since 21, thus impacting our budget authority. Board Members Col. (Ret) Myron J. Griswold President Mrs. Elizabeth Allred Vice President Temporarily Vacant - Member Superintendent: Keith A. Mispagel Deputy Superintendents: Geri A. Parscale Chief Financial Officer: William J. Heinen Director of Technology: Liddell Hobin Director of Nutritional Services: Marianne Estes Director of Maintenance: Brian McCarthy Director of Grounds/Transportation: Gerald Litz Key Staff The District s Accomplishments and Challenges Accomplishments: Historically, Fort Leavenworth USD #27 met requirements for No Child Left Behind (NCLB) under the guidelines of Adequate Yearly Progress (AYP) in all subject areas. On top of exceeding the requirements of AYP, Fort Leavenworth historically achieved the Standards of Excellence in a variety of subjects, grade-levels, and schools over the last several years. The District is in the process of transitioning to the Kansas College and Career Reading Standards. Student success in extracurricular activities has been a highlight for Fort Leavenworth USD #27. At the elementary and junior high schools, our students have earned high honors, statewide and nationally, competing in Odyssey of the Mind. At Patton Jr. High, we had teams of seventh through ninth graders that competed successfully against teams of ninth trough twelfth graders. Another activity that the junior high competed in was the energy challenge. The Fort Leavenworth Schools have continued support of a full day kindergarten program at each elementary building. This has proven to be of great benefit academically and socially for our kindergarten students and parents. The structure of the day allows more time for concentration on core subjects as well as developmental skills necessary for their first year of full time, formal education. 3

6 Challenges: The Fort Leavenworth School District is facing several significant challenges related to our population. The restructuring of the military and the recent world events have resulted in an significant decrease in the military population attending the Command and General Staff College over the last two years. In addition, many CGSC students do not bring their families to Fort Leavenworth and this has impacted enrollment numbers. The housing on the Fort has been privatized and is currently under intensive renovation and rebuilding. As a result, the student population attending the schools has been very unpredictable. Meeting the state assessment goals continues to be a major challenge. Our student population experiences a 5% annual turnover. When the students are assessed by the state, we have only had them in our system for approximately 6 months. In addition, student exposure to science and social studies varies greatly from state to state. It is very difficult to make sure that our students have had instruction based on Kansas standards by the time they are assessed. This will continue to challenge our faculty. The dissolution of the Leavenworth County Special Education Cooperative has presented some additional challenges as the District continues to provide a quality education for special needs students. SPED employees who were previously employed in USD 453 are now USD 27 employees. Staffing is beginning to present some challenges. We have had many long time employees retire. While we have had success recruiting staff, we have encountered more difficulty locating specialty areas such as counselors, media specialist, reading specialist, and ESL teachers. To date we have not had any vacancies in these specialty areas. The District began construction of a new MacArthur Elementary School to replace the existing school located on Biddle Avenue. The new school is scheduled to be completed in October 215 with an anticipated class start date of August

7 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 5

8 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. 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 6

9 USD# 27 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,596,148 64% 1,59,335 42% -1% 1,972,36 24% 4% Student Support Services 67,863 4% 871,568 3% 3% 873,179 2% % Instructional Support Services 912,115 6% 888,788 4% -3% 1,218,56 3% 37% Administration & Support 1,876,727 11% 1,883,64 7% % 2,16,334 5% 12% Operations & Maintenance 1,56,656 9% 1,741,812 7% 16% 1,859,867 4% 7% Transportation 134,753 1% 151,94 1% 12% 175,188 % 16% Food Services 723,17 4% 745,11 3% 3% 747,158 2% % Capital Improvements 148,996 1% 8,457,795 33% 5577% 27,113,7 6% 221% Debt Services % % % % % Other Costs 3,921 % 71,572 % 1725% 62,5 % -13% Total Expenditures* 16,573,349 1% 25,32,129 1% 53% 45,128,99 1% 78% Amount per Pupil $6,138 $9,43 47% $16,117 78% Current Expenditures** 16,72,15 1% 16,427,459 1% 2% 17,445,92 1% 6% Amount per Pupil $5,953 $5,867-1% $6,23 6% Percent of Expenditures Instruction*** (Total Expenditures) 1,595,48 64% 1,59,335 42% -22% 1,962,36 24% -18% Instruction*** (Current Expenditures) 1,595,48 66% 1,59,335 64% -2% 1,962,36 63% -1% * 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 ,, 25,, 2,, 15,, 1,, 5,, 1,972,36 Summary of Total Expenditures by Function (All Funds) 873,179 1,218,56 2,16,334 1,859, , ,158 27,113,7 62, Summary of Total Expenditures by Function Debt Services % Capital Improvements 6% Other Costs % Instruction 24% Student Support Services 2% Instructional Support 3% Administration & Support 5% Transportation % Food Services 2% Operations & Maintenance 4% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/17/214 2:2 PM Sumexpen.xlsx Page 1 of 3

10 USD# 27 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 4,889,934 59% 4,899,343 58% % 4,562,486 56% -7% Student Support 442,19 5% 469,455 6% 6% 466,885 6% -1% Instructional Support 146,419 2% 126,74 1% -13% 79,75 1% -38% Administration & Support 1,486,79 18% 1,429,362 17% -4% 1,495,773 18% 5% Operations & Maintenance 1,353,397 16% 1,561,93 18% 15% 1,571,97 19% 1% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 8,318,649 1% 8,485,957 1% 2% 8,175,316 1% -4% Amount per Pupil $3,81 $3,31-2% $2,92-4% 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 5,, 4,5, 4,562,486 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,495,773 1,571, ,, 5, Instruction 466,885 Student Support 79,75 Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General Fund Expenditures by Function Operations & Maintenance 19% Administration & Support 18% Instructional Support 1% Student Support 6% Transportation % Capital Improvements % Other Costs % Instruction 56% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/214 2:2 PM Sumexpen.xlsx Page 2 of 3

11 USD# 27 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,292,49 82% 2,122,412 8% -7% 2,742,424 79% 29% Student Support % % % % % Instructional Support 314,553 11% 377,278 14% 2% 59,191 17% 56% Administration & Support 148,21 5% 125,514 5% -15% 12,97 3% -4% Operations & Maintenance 28,581 1% 25,594 1% -1% 3, 1% 17% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,783,753 1% 2,65,798 1% -5% 3,483,585 1% 31% Amount per Pupil $1,31 $947-8% $1,244 31% 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 3,, 2,742,424 2,5, 2,, 1,5, ,, 59, , Instruction Student Support Instructional Support 12,97 Administration & Support Operations & Maintenance 3, Transportation Capital Improvements Other Costs Instructional Support 17% Student Support % Operations & Maintenance 1% Summary of Supplemental General Fund Expenditures by Function Administration & Support 3% Transportation % Capital Improvements % Other Costs % Instruction 79% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/214 2:2 PM Sumexpen.xlsx Page 3 of 3

12 442,19 469, ,885 46,972 53, ,266 1,634,919 1,554,876 1,616,743 1,381,978 1,586,687 1,61,97 7,182,343 7,21,755 7,34,91 USD# 27 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 7,182,343 65% 7,21,755 63% -2% 7,34,91 63% 4% Student Support 442,19 4% 469,455 4% 6% 466,885 4% -1% Instructional Support 46,972 4% 53,982 5% 9% 669,266 6% 33% Administration & Support 1,634,919 15% 1,554,876 14% -5% 1,616,743 14% 4% Operations & Maintenance 1,381,978 12% 1,586,687 14% 15% 1,61,97 14% 1% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 11,12,42 1% 11,136,755 1% % 11,658,91 1% 5% Amount per Pupil $4,112 $3,977-3% $4,164 5% 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 8,, 7,, 6,, 5,, 4,, 3,, ,, 1,, 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 14% Administration & Support 14% Transportation % Capital Improvements % Other Costs % Instruction Student Support Instructional Support 6% Student Support 4% Instruction 62% Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/214 2:2 PM Sumexpen.xlsx Page 4 of 3

13 3, 316, , , ,67 2,239,319 2,25,357 2,258,388 USD# 27 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,239,319 95% 2,25,357 95% % 2,258,388 82% % Student Support % % % % % Instructional Support % % % 3, 1% % Administraton & Support % % % 316,228 12% % Operations & Maintenance % % % % % Transportation 113,878 5% 122,815 5% 8% 138,67 5% 13% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,353,197 1% 2,373,172 1% 1% 2,743,286 1% 16% Amount per Pupil $872 $848-3% $98 16% 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 2,5, 2,, 1,5, 1,, , Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Special Education Fund by Function Administraton & Support 12% Instructional Support 1% Transportation 5% Instruction Student Support Instructional Support Instruction 82% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/214 2:2 PM Sumexpen.xlsx Page 5 of 3

14 USD# 27 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 4,889,934 4,899,343 % 4,562,486-7% Federal Funds 93,977 11,919 8% 12,935 1% Supplemental General 2,292,49 2,122,412-7% 2,742,424 29% At Risk (4yr Old) % % At Risk (K-12) 236,54 248,498 5% 251,62 1% Bilingual Education 167,69 178,41 6% 182,632 2% Virtual Education % % Capital Outlay 668-1% 1, % Driver Education % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 2,239,319 2,25,357 % 2,258,388 % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 649,15 78,396 9% 861,821 22% Contingency Reserve 26,713-1% Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,596,148 1,59,335-1% 1,972,36 4% Enrollment (FTE)* 2,7. 2,8. 4% 2,8. % Amount per Pupil 3,924 3,753-4% 3,919 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,596,148 1,59,335-1% 1,972,36 4% 11,, 1,9, 1,8, 1,7, 1,6, 1,5, 1,4, 1,3, 1,2, Instruction Expenditures 1,972,36 1,596,148 1,59, ,, 4,, 3,, 2,, 1,, Instruction Expenditures 4,889,934 4,899,343 4,562,486 2,742,424 2,292,49 2,239,319 2,122,412 2,25,357 2,258, 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. 9/17/214 2:2 PM Sumexpen.xlsx Page 6 of 3

15 Student Support Expenditures (21) USD# 27 % % inc/ inc/ Actual Actual dec Budget dec General 442,19 469,455 6% 466,885-1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 159,2 327,1 15% 3, -8% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 32, 32, % 4, 25% Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 37,473 43,13 15% 66,294 54% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 67, ,568 3% 873,179 % Enrollment (FTE)* 2,7. 2,8. 4% 2,8. % Amount per Pupil % 312 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 67, ,568 3% 873,179 % Amount per Pupil $338 $462 37% $46 % Student Support Expenditures 9, 8, 7, 6, 5, 4, 3, 2, 1, 67, , , 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. 9/17/214 2:2 PM Sumexpen.xlsx Page 7 of 3

16 USD# 27 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 146, ,74-13% 79,75-38% Federal Funds % % Supplemental General 314, ,278 2% 59,191 56% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 72,484 3,84-58% 1, 225% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 318,743 34,73-4% 353, 16% Parent Education Program % % Summer School % % Special Education % 3, % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 59,916 49,272-18% 66,294 35% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 912, ,788-3% 1,218,56 37% Enrollment (FTE)* 2,7. 2,8. 4% 2,8. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 912, ,788-3% 1,218,56 37% Amount per Pupil $338 $317-6% $435 37% Instructional Support Expenditures 1,4, 1,2, 1,218,56 1,, 912, ,788 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. 9/17/214 2:2 PM Sumexpen.xlsx Page 8 of 3

17 USD# 27 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 529,78 553,443 5% 578,489 5% Federal Funds % % Supplemental General 59,483 38,591-35% 42, 9% 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 % 267,191 % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,84 15,739 6% 39, % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 63,41 67,773 1% 927,456 53% Enrollment (FTE)* 2,7. 2,8. 4% 2,8. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 63,41 67,773 1% 927,456 53% General Administration Expenditures 1,, 9, 8, 7, 6, 5, 4, 3, 2, 1, 63,41 67, , 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. 9/17/214 2:2 PM Sumexpen.xlsx Page 9 of 3

18 USD# 27 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 61, ,332-8% 563,712 % 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 53,683 57,472 7% 92,811 61% Contingency Reserve 64, , % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 729, ,125 15% 656,523-22% Enrollment (FTE)* 2,7. 2,8. 4% 2,8. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 729, ,125 15% 656,523-22% School Administration Expenditures 9, 8, 7, 6, 5, 4, 3, 2, 1, 841, , , 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. 9/17/214 2:2 PM Sumexpen.xlsx Page 1 of 3

19 USD# 27 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 346, ,587-1% 353,572 13% Federal Funds % % Supplemental General 88,727 86,923-2% 78,97-9% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 6,461-1% % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 188 % 1, 432% Parent Education Program % % Summer School % % Special Education % 49,37 % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 47,942 35,468-26% 39,776 12% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 543,89 434,166-2% 522,355 2% Enrollment (FTE)* 2,7. 2,8. 4% 2,8. % Amount per Pupil % 187 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 543,89 434,166-2% 522,355 2% Central Services Expenditures 6, 543,89 522,355 5, 434,166 4, 3, 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. 9/17/214 2:2 PM Sumexpen.xlsx Page 11 of 3

20 USD# 27 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 1,353,397 1,561,93 15% 1,571,97 1% Federal Funds % % Supplemental General 28,581 25,594-1% 3, 17% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 55,469 77,61 39% 15, 95% 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 69,29 78,64 13% 18,77 39% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,56,656 1,741,812 16% 1,859,867 7% Enrollment (FTE)* 2,7. 2,8. 4% 2,8. % Amount per Pupil % 664 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,56,656 1,741,812 16% 1,859,867 7% Operations and Maintenance Expenditures 2,, 1,8, 1,6, 1,56,656 1,741,812 1,859,867 1,4, 1,2, 1,, 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. 9/17/214 2:2 PM Sumexpen.xlsx Page 12 of 3

21 USD# 27 Transportation Expenditures (27) % % 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 % 1, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 113, ,815 8% 138,67 13% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,875 28,279 35% 26,518-6% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 134, ,94 12% 175,188 16% Enrollment (FTE)* 2,7. 2,8. 4% 2,8. % Amount per Pupil % 63 16% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 134, ,94 12% 175,188 16% Transportation Expenditures 18, 16, 14, 12, 1, 8, 6, 4, 2, 175, ,94 134, 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. 9/17/214 2:2 PM Sumexpen.xlsx Page 13 of 3

22 USD# 27 Other Support Services Expenditures (29) % % inc/ inc/ Actual Actual dec Budget dec General 71,572 % 62,5-13% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 3,921-1% % 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 % % 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 3,921 71, % 62,5-13% Enrollment (FTE)* 2,7. 2,8. 4% 2,8. % Amount per Pupil % 22-13% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,921 71, % 62,5-13% Other Support Services Expenditures 8, 7, 6, 5, 4, 3, 2, 71,572 62,5 1, 3, 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. 9/17/214 2:2 PM Sumexpen.xlsx Page 14 of 3

23 USD# 27 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 694,33 714,769 3% 72,639 1% 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 28,84 3,332 5% 26,519-13% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 723,17 745,11 3% 747,158 % Enrollment (FTE)* 2,7. 2,8. 4% 2,8. % Amount per Pupil % 267 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 723,17 745,11 3% 747,158 % Food Service Expenditures 75, 745, 74, 735, 745,11 747,158 73, 725, 723,17 72, 715, 71, 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. 9/17/214 2:2 PM Sumexpen.xlsx Page 15 of 3

24 USD# 27 Community Services Operations (33) % % chart and graph ch 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)* 2,7. 2,8. 4% 2,8. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Community Services Operations (33) 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. 9/17/214 2:2 PM Sumexpen.xlsx Page 16 of 3

25 USD# 27 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 148,996 8,457, % 27,113,7 221% 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 148,996 8,457, % 27,113,7 221% Enrollment (FTE)* 2,7. 2,8. 4% 2,8. % Amount per Pupil 55 3, % 9, % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 148,996 8,457, % 27,113,7 221% Capital Improvements (4) 3,, 27,113,7 25,, 2,, 15,, 1,, 8,457,795 5,, 148, 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. 9/17/214 2:2 PM Sumexpen.xlsx Page 17 of 3

26 USD# 27 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 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* 2,7. 2,8. 4% 2,8. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Deb Services (51) 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. 9/17/214 2:2 PM Sumexpen.xlsx Page 18 of 3

27 USD# 27 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 2,247,748 1,787,8-2% 1,268,15-29% Federal Funds % % Supplemental General 82,93 862,662 7% 13,668-88% 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 3,5,678 2,65,462-13% 1,371,818-48% Enrollment (FTE)* 2,7. 2,8. 4% 2,8. % Amount per Pupil 1, % 49-48% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,5,678 2,65,462-13% 1,371,818-48% Transfers (52) 3,5, 3,, 2,5, 3,5,678 2,65,462 2,, 1,5, 1,371,818 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. 9/17/214 2:2 PM Sumexpen.xlsx Page 19 of 3

28 USD# 27 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 212 July 1, 213 July 1, 214 General 1 1 Federal Funds 15,914 Supplemental General At Risk (4yr Old) At Risk (K-12) 389, , ,353 Bilingual Education 236, ,817 25,47 Virtual Education Capital Outlay 21,343,741 24,456,569 21,65,636 Driver Training Declining Enrollment Extraordinary School Program Food Service 172, , ,11 Professional Development 237,9 531, ,64 Parent Education Program 75,929 83,929 51,929 Summer School Special Education 771,345 1,265,96 358,55 Cost of Living Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 1,45, , ,556 Text Book & Student Material 3, 55, Activity Fund Bond and Interest #1 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 24,272,784 28,55,263 24,34,12 Enrollment (FTE)* 2,7. 2,8. 2,8. Amount per Pupil 8,99 1,197 8,693 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 24,272,784 28,55,263 24,34,12 Unencumbered Cash Balances by Fund 3,, 25,, 2,, 24,272,784 28,55,263 24,34,12 15,, 1,, 5,, 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. 9/17/214 2:2 PM Sumexpen.xlsx Page 2 of 3

29 Reserve Funds Unencumbered Cash Balance USD# 27 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. 9/17/214 2:2 PM Sumexpen.xlsx Page 21 of 3

30 USD# 27 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 2,2.5 1, % 1,983.5 % 1, % 1,9. 1% Enrollment (FTE)** 2,6. 2,6. % 2,7. 4% 2,8. 4% 2,8. % Number of Students - Free Meals % 124-2% 116-6% 17 47% Number of Students - Reduced Meals % % % 12-15% 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. 9/17/214 2:2 PM Sumexpen.xlsx Page 22 of 3

31 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 #1... 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 Supplemental General 41% Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 1% General 49% 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 9/17/214 2:2 PM Sumexpen.xlsx Page 23 of 3

32 Other Information USD# Actual Actual Budget Assessed Valuation $2,586,355 $2,531,553 $2,194,779 Bonded Indebtedness $ $ $ Assessed Valuation $2,6, $2,5, $2,4, $2,586,355 $2,531,553 $2,3, $2,2, $2,194,779 $2,1, $2,, $1,9, Bonded Indebtedness $1 $1 $1 $1 $1 $1 $ $ $ $ $ $ $ $ /17/214 2:2 PM Sumexpen.xlsx Page 24 of 3

33 USD 27 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 9,55, ,35,965 4,2, XXXXXXXX Supplemental General 3,587,253 3,546, 41,253 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-12) 251,62 351,353 99,733 Bilingual Education 182,632 25,47 67,775 Virtual Education Capital Outlay 27,683,7 21,65,636 7,87 6,, 5, 19,564 Driver Training Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 72, ,11 6,64 189, ,34 31,315 Professional Development 354, 327,64 3, 3,64 Parent Education Program 4, 51,929 11,929 Summer School Special Education 2,743, ,55 1,43,413 1,341,818 Vocational Education Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants Textbook & Student Materials Revolving 55, XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 1,328,579 1,328,579 XXXXXXXXX Contingency Reserve 734,556 XXXXXXXXX Activity Funds XXXXXXXXX Tuition Reimbursement Bond and Interest #1 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 12,935 xxxxxxxxxxx 12,935 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 46,499,917 24,34,12 1,194,991 11,536,221 5, 1,371,818 55, ,816 Less Transfers 1,371,818 TOTAL Budget Expenditures $45,128,99 Sources of Revenue - - State, Federal, Local State Revenues 1,211,147 1,246,644 1,194,991 Federal Revenues 9,91,614 9,395,65 11,536,221 Local Revenues 4,598,745 4,118,136 1,926,975 Total Revenues 23,91,56 23,76,43 23,658,187 Revenues Per Pupil 8,852 8,486 8,449

34 3,, 25,, 2,, 15,, 1,, 5,, Summary of Total Expenditures by Function (All Funds) USD 27 - Ft. Leavenworth - Summary 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 11,, 25. 1,9, 1,8, 1,7, 1,6, ,5, 1,4, 1,3, 1,2, 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) , 16, 14, 12, 1, 8, 6, 4, 2,