Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures

Transcription

1 Hiawatha USD #415

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 #: 415 Introduction Hiawatha USD 415 serves residents in an area of 331 square miles and has a valuation of $84,86,83. The district is comprised of the communities of Fairview, Hamlin, Hiawatha, Padonia, Reserve and Robinson. USD 415 has three attendance centers. Hiawatha Elementary School houses grades K-4, Hiawatha Middle School houses grades 5-8 and Hiawatha High School houses grades All three attendance centers are located in Hiawatha. The district also has an alternative high school which enrolls students who have dropped out of high school and are returning to complete the requirements for a high school diploma. The alternative center also takes students who are currently enrolled but not making sufficient progress toward graduation, as well as offers credit recovery for all students in grades USD 415 receives special education services from the Brown County Special Education Interlocal. The Interlocal provides services to Hiawatha USD 415 and South Brown County USD 43. The tax rate for the school district for the school year was mills. The breakdown of the mills was 2 mills for the General Fund, mills for the Supplemental General Fund, 4. mills for Capital Outlay and mills for Bond and Interest. The number of full time equivalent students for the same year was The decline in state funding has resulted in significant budget reductions. We have done everything possible to minimize the effect on classroom instruction, and, overall, our students are receiving a high-quality education as seen in their test scores, graduation rate and academic accomplishments. The schools have consistently scored above the state average in the state standardized tests, and the district has had a number of National Merit Finalists, a Rhodes Scholar and a Fulbright Scholar. Board Members Matt Sprick, President 31 Choctaw, Hiawatha, Kansas, Pete Rosá, Vice President th Street, Hiawatha, Kansas, Denise Elffner 22 Navajo, Hiawatha, Kansas, Steve Lock 2428 Hazelnut Road, Hiawatha, Kansas, Ian Schuetz 614 Miami, Hiawatha, Kansas, David Thompson th Street, Hiawatha, Kansas, John Wright 3181 Redbud Road, White Cloud, Kansas, 6694 Superintendent: Business Office Staff: District Directors: Key Staff Penny Hargrove Lesli Grimm, Director of Finance Jill Sprick, Treasurer/Payroll Clerk Brenda Thonen, Accounts Payable Clerk Arley Hedrick, District Maintenance Coordinator Mary Clary (State & Federal Programs/Transportation/ Food Service) Tom Schmitz (Curriculum/Testing) 1

4 The District s Accomplishments and Challenges Accomplishments: The district has adopted six district and building goals that will drive continued improvements. These goals include: 1) College and Career Readiness; 2) Best Practices for Curriculum, Instruction and Assessments; 3) Best Practices for Student Learning; 4) Continual School Improvement; 5) Focusing on the Needs and Development of the Whole Child; and 6) Technology Integration. The district provides many opportunities for students to receive extra academic support. Programs include after school academic help for students in grades K-12, paraprofessionals to provide individual help to students in grades K-6 during the school day, Multi-Tier System of Supports (MTSS) for all students, an alternative education classroom for students in grades 9-12, a dropout recovery program for high school students, credit recovery for students in grades 9-12 and a summer school program. Students in all attendance centers take part in community service projects. These projects range from providing food for those in need to delivering meals-on-wheels to the homebound. By participating in these community service projects, high school students can graduate with citizenship honors. Challenges: With limited budget increases and more mandates, it has been difficult to fund a salary schedule that will allow us to compete for quality teachers. We have to choose between offering a quality academic program for our students and reducing some programs to allow for better teacher salaries. Our teachers and board members have placed more emphasis on maintaining quality academic programs than higher salaries. The budget allows for no increase to the Base Budget Per Pupil (BBPP). The current BBPP of $3,838 is significantly lower than the BBPP commitment of $4,433 and does not provide funds to cover increased operational costs. Therefore, reductions to staffing and programs were necessary. With the waiver granted by the United States Department of Education, USD 415 will be piloting new options for gaging student achievement. A focus on a student growth model, closing the achievement gap and the state assessments will all be used to determine student academic success will be a year of piloting accountability changes, continued improvements with MTSS and preparation for the new Kansas College and Career Readiness Standards. 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 and Instructional Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. Other Costs (25 & 29: Other Supplemental Services) (3: Non-Instruction Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information - Transfers 15. Miscellaneous Information Unencumbered Cash Balance by Fund 16. Reserve Funds Unencumbered Cash Balance 17. Other Information - FTE 18. Miscellaneous Information Mill Rates by Fund 19. Other Information Assessed Valuation and Bonded Indebtedness 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. 3

6 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 Certified Personnel Enrollment Dropouts Graduates 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 4

7 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 6,25,116 56% 6,159,378 56% -1% 6,377,227 54% 4% Student Support Services 31,672 3% 328,666 3% 6% 346,55 3% 5% Instructional Support Services 398,8 4% 378,141 3% -5% 389,15 3% 3% General Administration 325,434 3% 264,929 2% -19% 281,5 2% 6% School Administration (Building) 667,529 6% 687,663 6% 3% 731,5 6% 6% Operations & Maintenance 1,87,128 1% 1,141,191 1% 5% 1,194,121 1% 5% Transportation 358,9 3% 417,823 4% 17% 51,85 4% 2% Food Services 48,972 4% 519,39 5% 8% 564, 5% 9% Capital Improvements 354,587 3% 286,774 3% -19% 625, 5% 118% Debt Services 584,14 5% 599,95 5% 3% 63,76 5% 1% Other Costs 256,428 2% 236,541 2% -8% 25,15 2% 6% Total Expenditures* 11,73,815 1% 11,2,365 1% % 11,863,98 1% 8% Amount per Pupil $12,682 $12,444-2% $13,3 7% Current Expenditures** 9,813,781 1% 9,892,441 1% 1% 1,173,591 1% 3% Amount per Pupil $11,239 $11,17-1% $11,45 2% Percent of Expenditures Instruction*** (Total Expenditures) 6,32,545 54% 5,962,245 54% % 6,115,67 52% -2% Instruction*** (Current Expenditures) 6,32,545 61% 5,962,245 6% -1% 6,115,67 6% % * 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 - 25/29 and 33 General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Operations & Maintenance - 26 Transfers ,, 6,377,227 6,, 5,, 4,, Summary of Total Expenditures by Function (All Funds) 3,, 2,, 1,, 346,55 389,15 281,5 731,5 1,194,121 51,85 564, 625, 63,76 25, Summary of Total Expenditures by Function Transportation 4% Food Services 5% Operations & Maintenance 1% Capital Improvements 5% Debt School Administration (Building) General Administration 6% 3% Instructional Support 3% Services 5% Other Costs 2% Instruction 54% Student Support Services 3% Instruction Student Support Services Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/16/213 2:6 PM Sumexpen.xlsx Page 1 of 24

8 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,919,654 59% 2,938,155 59% 1% 2,983,748 58% 2% Student Support 256,1 5% 296,785 6% 16% 37,95 6% 4% Instructional Support 31,688 6% 277,746 6% -8% 288,4 6% 4% General Administration 279,374 6% 236,984 5% -15% 247,1 5% 4% School Administration (Building) 65,259 12% 629,32 13% 4% 651,5 13% 3% Operations & Maintenance 12,161 % 13,241 % 9% 15, % 13% Transportation 34,665 7% 389,955 8% 14% 387,75 8% -1% Capital Improvements % % % % % Other Costs 227,259 5% 216,624 4% -5% 223,65 4% 3% Total Expenditures 4,942,7 1% 4,998,81 1% 1% 5,14,648 1% 2% Amount per Pupil $5,66 $5,645 % $5,723 1% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 3,, 2,983,748 Summary of General Fund Expenditures 2,5, 2,, 1,5, 1,, 651, , 37,95 288,4 247,1 15, 387,75 223, Summary of General Fund Expenditures by Function School Administration (Building) 13% General Administration 5% Instructional Support 6% Student Support 6% Transportation 8% Other Costs 4% Instruction 58% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 2:6 PM Sumexpen.xlsx Page 2 of 24

9 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction % % % % % Student Support % % % % % Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 945,723 1% 1,57,87 1% 12% 1,6,821 1% % Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 945,723 1% 1,57,87 1% 12% 1,6,821 1% % Amount per Pupil $1,83 $1,194 1% $1,189 % 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 1,2, 1,6,821 1,, 8, 6, 4, , Summary of Supplemental General Fund Expenditures by Function Instruction Student Support Instructional Support Operations & Maintenance 1% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 2:6 PM Sumexpen.xlsx Page 3 of 24

10 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,919,654 5% 2,938,155 49% 1% 2,983,748 48% 2% Student Support 256,1 4% 296,785 5% 16% 37,95 5% 4% Instructional Support 31,688 5% 277,746 5% -8% 288,4 5% 4% General Administration 279,374 5% 236,984 4% -15% 247,1 4% 4% School Administration (Building) 65,259 1% 629,32 1% 4% 651,5 11% 3% Operations & Maintenance 957,884 16% 1,7,328 18% 12% 1,75,821 17% 1% Transportation 34,665 6% 389,955 6% 14% 387,75 6% -1% Capital Improvements % % % % % Other Costs 227,259 4% 216,624 4% -5% 223,65 4% 3% Total Expenditures 5,887,793 1% 6,55,897 1% 3% 6,165,469 1% 2% Amount per Pupil $6,743 $6,838 1% $6,912 1% 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. 3,, 2,5, 2,, 2,983,748 Summary of General and Supplemental General Fund Expenditures by Function 1,5, 1,, 5, 37,95 288,4 247,1 651,5 1,75, ,75 223, Summary of General and Supplemental General Fund Expenditures by Function Transportation 6% Other Costs 4% Operations & Maintenance 17% Instruction 48% Instruction Student Support Instructional Support School Administration (Building) 11% General Administration 4% Student Support 5% Instructional Support 5% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 2:6 PM Sumexpen.xlsx Page 4 of 24

11 3,258 3,33 4,3 1,268,73 1,24,24 1,3,88 USD# 415 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,268,73 1% 1,24,24 1% -2% 1,3,88 1% 5% Student Support % % % % % Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 3,258 % 3,33 % 1% 4,3 % 3% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,271,988 1% 1,243,327 1% -2% 1,35,18 1% 5% Amount per Pupil $1,457 $1,44-4% $1,463 4% 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 1,4, 1,2, 1,, 8, 6, 4, , Summary of Special Education Fund by Function Instruction Student Support Instructional Support Instruction 1% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 2:6 PM Sumexpen.xlsx Page 5 of 24

12 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 2,919,654 2,938,155 1% 2,983,748 2% Federal Funds 277,54 279,67 1% 283,579 1% Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 743, ,621 1% 777, 3% Bilingual Education % % Virtual Education % % Capital Outlay 217, ,133-9% 261,557 33% Driver Education 7,35 8,175 11% 9,51 16% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,268,73 1,24,24-2% 1,3,88 5% Cost of Living % % Vocational Education 233, ,523 9% 274,325 8% Gifts/Grants 64,737 39,392-39% 129,55 229% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 352, ,428-15% 357,15 2% Contingency Reserve 21,75-1% Text Book & Student Material 15,517 18,187 3% Activity Fund 37,936 41,133 8% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 6,25,116 6,159,378-1% 6,377,227 4% Enrollment (FTE)* % % Amount per Pupil 7,158 6,955-3% 7,149 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 6,25,116 6,159,378-1% 6,377,227 4% 6,4, 6,35, 6,3, 6,25, 6,2, 6,15, 6,1, 6,5, Instruction Expenditures 6,377,227 6,25,116 6,159, ,, 2,5, 2,, 1,5, 1,, 5, Instruction Expenditures 2,919,654 2,938,155 2,983,748 1,268,73 1,24,24 1,3, 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. 9/16/213 2:6 PM Sumexpen.xlsx Page 6 of 24

13 Student Support Expenditures (21) USD# 415 % % inc/ inc/ Actual Actual dec Budget dec General 256,1 296,785 16% 37,95 4% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 1,178 % 2, 7% Bilingual Education % % Virtual Education % % Capital Outlay 1,6-1% 1, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 8,3 8,3 % -1% Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 24,426 3,81-84% 6,6 73% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,336 18,593-9% 2, 8% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 31, ,666 6% 346,55 5% Enrollment (FTE)* % % Amount per Pupil % 389 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 31, ,666 6% 346,55 5% Amount per Pupil $368 $388 5% $44 4% Student Support Expenditures 35, 346,55 34, 33, 328,666 32, 31, 31,672 3, 29, 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. 9/16/213 2:6 PM Sumexpen.xlsx Page 7 of 24

14 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 31, ,746-8% 288,4 4% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 6,226 3,427-45% 1, 192% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 39,528 5,894 29% 5, -2% Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 14,486 12,976-1% 14, 8% Gifts/Grants 1,582 2,112 34% 4,75 125% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 24,319 2,795-14% 22, 6% Contingency Reserve % Text Book & Student Material 1,971 1,191-7% Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 398,8 378,141-5% 389,15 3% Enrollment (FTE)* % % Amount per Pupil % 436 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 398,8 378,141-5% 389,15 3% Amount per Pupil $457 $427-7% $436 2% Instructional Support Expenditures 4, 398,8 395, 39, 389,15 385, 38, 378, , 37, 365, 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. 9/16/213 2:6 PM Sumexpen.xlsx Page 8 of 24

15 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 279, ,984-15% 247,1 4% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 19,747 6,384-68% 1, 57% 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 1,519 1,366-1% 1,95 43% Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 22,864 2,195-12% 22, 9% Contingency Reserve 1,93-1% Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 325, ,929-19% 281,5 6% Enrollment (FTE)* % % Amount per Pupil % 315 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 325, ,929-19% 281,5 6% General Administration Expenditures 35, 325,434 3, 25, 2, 15, 1, 5, 264, , 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. 9/16/213 2:6 PM Sumexpen.xlsx Page 9 of 24

16 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 65, ,32 4% 651,5 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 1,472 % 3, 186% 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 52,913 47,871-1% 5, 4% Contingency Reserve 9,357-1% Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 667, ,663 3% 731,5 6% Enrollment (FTE)* % % Amount per Pupil % 82 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 667, ,663 3% 731,5 6% School Administration Expenditures 74, 73, 72, 71, 7, 69, 68, 67, 66, 65, 64, 63, 731,5 687, , 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. 9/16/213 2:6 PM Sumexpen.xlsx Page 1 of 24

17 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 12,161 13,241 9% 15, 13% Federal Funds % % Supplemental General 945,723 1,57,87 12% 1,6,821 % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 67,427 21,123-69% 5, 137% Driver Training 7 % 1, 43% Declining Enrollment % % Extraordinary School Program % % Food Service 2,476 3,58 24% 3,5 14% Professional Development % % Parent Education Program % % Summer School % % Special Education 3,258 3,33 1% 4,3 3% Cost of Living % % Vocational Education % % Gifts/Grants 7,39 % 22, 213% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 39,12 35,64-9% 37,5 5% Contingency Reserve 16,963-1% Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,87,128 1,141,191 5% 1,194,121 5% Enrollment (FTE)* % % Amount per Pupil 1,245 1,289 4% 1,339 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,87,128 1,141,191 5% 1,194,121 5% Operations and Maintenance Expenditures 1,2, 1,194,121 1,18, 1,16, 1,14, 1,141,191 1,12, 1,1, 1,87,128 1,8, 1,6, 1,4, 1,2, 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. 9/16/213 2:6 PM Sumexpen.xlsx Page 11 of 24

18 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 34, ,955 14% 387,75-1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 2,971 2,661-1% 85, 394% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 13,169 % 14,5 7% Gifts/Grants % 1,5 113% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,323 11,545-19% 14, 21% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 358,9 417,823 17% 51,85 2% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 358,9 417,823 17% 51,85 2% Transportation Expenditures 6, 5, 4, 358,9 417,823 51,85 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. 9/16/213 2:6 PM Sumexpen.xlsx Page 12 of 24

19 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 466,663 55,958 8% 549, 9% 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 14,39 13,351-7% 15, 12% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 48, ,39 8% 564, 9% Enrollment (FTE)* % % Amount per Pupil % 632 8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 48, ,39 8% 564, 9% Food Service Expenditures 58, 56, 564, 54, 52, 519,39 5, 48, 48,972 46, 44, 42, 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. 9/16/213 2:6 PM Sumexpen.xlsx Page 13 of 24

20 Other Costs (25 & 29: Other Supplemental Services) (33: Community Services Operations) % % inc/ inc/ Actual Actual dec Budget dec General 227, ,624-5% 223,65 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 5,765-1% 5, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 2,414 2,292-5% 2,5 9% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,99 17,625-16% 19, 8% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 256, ,541-8% 25,15 6% Enrollment (FTE)* % % Amount per Pupil % 28 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 256, ,541-8% 25,15 6% Other Costs 26, 256, , 25, 25,15 245, 24, 236, , 23, 225, 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. 9/16/213 2:6 PM Sumexpen.xlsx Page 14 of 24

21 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 354, ,774-19% 625, 118% 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 354, ,774-19% 625, 118% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 354, ,774-19% 625, 118% Capital Improvements (4) 7, 6, 625, 5, 4, 3, 2, 1, 354, , 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. 9/16/213 2:6 PM Sumexpen.xlsx Page 15 of 24

22 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 #1 584,14 599,95 3% 63,76 1% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 584,14 599,95 3% 63,76 1% Enrollment (FTE)* % % Amount per Pupil % 677 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 584,14 599,95 3% 63,76 1% Deb Services (51) 65, 6, 595, 599,95 63,76 59, 585, 584,14 58, 575, 57, 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. 9/16/213 2:6 PM Sumexpen.xlsx Page 16 of 24

23 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,246,56 1,27,19 2% 1,278,714 1% Federal Funds % % Supplemental General 1,181,58 1,68,547-1% 1,12, 3% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training 14, -1% % 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 2,442,68 2,338,656-4% 2,38,714 2% Enrollment (FTE)* % % Amount per Pupil 2,797 2,641-6% 2,669 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,442,68 2,338,656-4% 2,38,714 2% Transfers (52) 2,46, 2,44, 2,42, 2,4, 2,38, 2,36, 2,34, 2,32, 2,3, 2,28, 2,442,68 2,38,714 2,338, 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. 9/16/213 2:6 PM Sumexpen.xlsx Page 17 of 24

24 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General 234 Federal Funds Supplemental General 153, , ,748 At Risk (4yr Old) At Risk (K-12) 73,294 74,84 79,15 Bilingual Education Virtual Education Capital Outlay 1,3,662 1,32,743 1,211,54 Driver Training 15,376 1,376 1,57 Declining Enrollment Extraordinary School Program Food Service 132,34 133, ,48 Professional Development 6, 6, 5, Parent Education Program 1, 1, 1,7 Summer School Special Education 425,95 311, ,75 Cost of Living Vocational Education 33,784 38,767 38,2 Gifts/Grants 67,828 68,111 84,82 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 55, 5, 5, Text Book & Student Material 119, , ,866 Activity Fund 11,424 1,859 18,765 Bond and Interest #1 688, , ,918 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 3,642,631 3,495,288 3,411,391 Enrollment (FTE)* Amount per Pupil 4,172 3,947 3,824 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 3,642,631 3,495,288 3,411,391 Unencumbered Cash Balances by Fund 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 3,642,631 3,495,288 3,411,391 July 1, 211 July 1, 212 July 1, 213 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. 9/16/213 2:6 PM Sumexpen.xlsx Page 18 of 24

25 Reserve Funds Unencumbered Cash Balance USD# 415 July 1, 211 July 1, 212 July 1, 213 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 211 July 1, 212 July 1, 213 *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. 9/16/213 2:6 PM Sumexpen.xlsx Page 19 of 24

26 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % % % Number of Students - Free Meals % % 367-2% 377 3% Number of Students - Reduced Meals % 89-1% 19 22% 95-13% 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. 9/16/213 2:6 PM Sumexpen.xlsx Page 2 of 24

27 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) Capital Outlay 8% Bond and Interest #1 13% Supplemental General 41% 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 9/16/213 2:6 PM Sumexpen.xlsx Page 21 of 24

28 Other Information USD# Actual Actual Budget Assessed Valuation $81,35,892 $83,286,445 $84,86,83 Bonded Indebtedness $4,16, $3,71, $3,23, Assessed Valuation $85,, $84,86,83 $84,, $83,286,445 $83,, $82,, $81,, $81,35,892 $8,, $79,, Bonded Indebtedness $4,5, $4,, $3,5, $3,, $2,5, $2,, $1,5, $1,, $5, $ $4,16, $3,71, $3,23, /16/213 2:6 PM Sumexpen.xlsx Page 22 of 24

29 USD 415 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 213 State Federal Local July 1, 214 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 6,383, ,99,554 1,473,574 XXXXXXXX Supplemental General 2,162, , ,328 1,81,745 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-12) 779, 79,15 75, 5,15 Bilingual Education Virtual Education Capital Outlay 1,86,557 1,211,54 25, 387, ,5 Driver Training 1,51 1,57 3,45 1,5 7, 3,1 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 552,5 134,48 4,56 272,69 5, 183,265 91,388 Professional Development 5, 5, 45, 45, Parent Education Program 1,7 1,7 Summer School Special Education 1,35,18 277,75 1,249, ,811 Vocational Education 34,875 38,2 12,78 5, 225, 21,15 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 165,9 84,82 125, 43,182 Textbook & Student Materials Revolving 114,866 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 556,65 556,65 XXXXXXXXX Contingency Reserve 5, XXXXXXXXX Activity Funds 18,765 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 63,76 726, ,63 721,761 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 283,579 xxxxxxxxxxx 283,579 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 14,244,622 3,411,391 5,666,268 65,648 25, 2,32,714 4,585,74 1,736,472 Less Transfers 2,32,714 TOTAL Budget Expenditures $11,923,98 Sources of Revenue - - State, Federal, Local State Revenues 5,472,837 5,53,672 5,666,268 Federal Revenues 69, ,77 65,648 Local Revenues 7,286,455 7,154,375 6,931,418 Total Revenues 13,368,54 13,275,124 13,23,334 Revenues Per Pupil 15,31 14,99 14,82

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