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

Transcription

1 USD 363 Holcomb

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

3 28-29 Budget General Information USD #: 363 Introduction The students of Unified School District No. 363 are provided a high quality, well-balanced, academic and fine arts education experience. Providing this quality educational experience has always been a priority for the community of Holcomb. Technology is a major component of our curriculum, as evidenced by our 1:1 Laptop initiative at Holcomb High School. We feel this gives our students the skills which are potentially needed for success in life as well as increase their career readiness. A strong vocational program completes the overall school experience where students learn skills necessary to compete in the ever changing world. The community support is evidenced by the participation of parents and patrons at all school activities and functions. The overall success of the Holcomb School District can be measured by the consistently above average scores on state and national tests. Tim Miller, President Mike Pfeifer Jay Powers Jon Becker Janet Sharp Julie Chamberlain Tom Schuetz Superintendent: High School Principal: Assistant HS Principal/Act Dir: Middle School Principal: Elementary School Principal: Wiley School Principal: Business Office Staff: Other Key Contacts: Board Members 9715 W Miller Road, Holcomb, KS 755 N Big Lowe Road, Holcomb, KS 16 Nunn, Holcomb, KS 311 Oldweiler, Holcomb, KS P.O. Box 351, Holcomb, KS 23 Oldweiler, Holcomb, KS P.O. Box 678, Holcomb, KS Key Staff Robert O Conner Jarrod Stoppel Chad Krug Kristin Ellis Phil Keidel Phil Keidel Michelle Komlofske, Clerk Deb Nicholson, Treasurer Randy Ackerman, Technology Coordinator Rob McCallister, Superintendent of Buildings and Grounds Sam Mesa, Transportation Director The District s Accomplishments and Challenges Once more all of our buildings preliminary assessment scores indicated that we have made our AYP requirements for No Child Left Behind. In addition, the building scores have repeatedly met the criteria for Standard of Excellence for Reading and Math. The District s graduation and attendance rates continue to improve. Facilities at Holcomb are state of the art and USD 363 will continue to be the hub for league and regional events. Technology implementation is evident in the number of rooms with wireless and multi-media based capability. The certified and classified staff are all rated as highly qualified and we feel that their experience and enthusiasm that each brings to the district is an asset. Interscholastically, we had our football, cross country, forensics, wrestling, softball, baseball and track athletes make it to state level competition. We had our elementary Odyssey of the Mind 1

4 team qualify for world competition and place in seventh place in Tee Structure. The highlights of the year have been our 3 rd place finish as a team in State Basketball Tournament.. Challenges: During the new school year, the District will face the following challenges: funding District programs with decreasing valuations, and the continued implementation of the lap top initiative for Holcomb High School. A big emphasis will be the programming and service to our continually increasing at risk population and our assurance of their academic success. Teacher retention and recruitment continues to be an ever growing challenge for western Kansas. Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) a. shows the comparison of total expenditure by budget category and the associated percentage each is of the total budget. It also contains a percentage increase or decrease figure when compared to the previous year. 2. Summary of General Fund Expenditures by Function - shows the comparison of the expenditures by budget category within the general fund in a comparative format for the last three years with the percent of each in relation to the total general fund and its associated increase or decrease when compared to previous year s data. 3. Summary of Supplemental General Fund Expenditures by Function - shows the comparison of the expenditures by budget category within the supplemental general fund in a comparative format for the last three years with the percent of each in relation to the total supplemental general fund and its associated increase or decrease when compared to previous year s data. 4. Summary of General and Supplemental General Fund Expenditures by Function -shows the comparison of the expenditures by budget category within the total of the general fund and the supplemental general fund in a comparative format for the last three years with the percent of each in relation to the total general and supplemental general fund and its associated increase or decrease when compared to previous year s data. 5. Summary of Special Education Fund by Function -shows the comparison of total expenditure by budget category within the special education budget and the associated percentage each is of the total budget for special education. It also contains a percentage increase or decrease figure when compared to the previous year. 6. Expenditures (1) -shows the comparison of total expenditure by budget category within the budget for direct instruction and the associated percentage each is of the total budget for instruction. It also contains a percentage increase or decrease figure when compared to the previous year. 7. Student and al Support Expenditures (21 & 22) -shows the comparison of the expenditures by budget category within the funds used in the support and supervision of direct student instruction. It is in a comparative format 2

5 for the last three years with the percent of each in relation to the total funds used for student and instructional support of instruction and its associated increase or decrease when compared to previous year s data. 8. General Administration Expenditures (23) - shows the comparison of the expenditures by budget category within the funds used in the administrative support capacity of student instruction. It is in a comparative format for the last three years with the percent of each in relation to the total funds used for general administration expenses and its associated increase or decrease when compared to previous year s data. 9. School Administration Expenditures (24) - shows the comparison of the expenditures by budget category within the funds used in funding the administrative team. It is in a comparative format for the last three years with the percent of each in relation to the total funds used for administration expenses and its associated increase or decrease when compared to previous year s data. 1. Operations and Maintenance Expenditures (26) -shows the comparison of the expenditures by budget category within the funds used in maintenance and operations of the school s plant facilities. It is in a comparative format for the last three years with the percent of each in relation to the total funds used for maintenance and operations expenses and its associated increase or decrease when compared to previous year s data 11. (25 & 29: Other Supplemental Services) (3: Non- Services) - shows the comparison of the expenditures by budget category within the funds used in all other categories not involved in instruction, administration, and maintenance. It is in a comparative format for the last three years with the percent of each in relation to the total funds used for all other expenses and its associated increase or decrease when compared to previous year s data 12. Capital Improvements (4) - shows the comparison of the expenditures by budget category within the funds used in capital outlay and the purchase and maintenance thereof for capital projects within the system. It is in a comparative format for the last three years with the percent of each in relation to the total funds used for capital outlay and its associated increase or decrease when compared to previous year s data 13. Debt Services (5) - shows the comparison of total expenditure by budget category within the budget for debt services as related to bond and interest on the building projects and the associated percentage each is of the total budget for debt services. It also contains a percentage increase or decrease figure when compared to the previous year. 14. Miscellaneous Information Unencumbered Cash Balance by Fund - shows the comparison of total amount of revenue funds within each budget category and the associated percentage each is of the total budget for debt services. It also contains a percentage increase or decrease figure when compared to the previous year. 15. Reserve Funds Unencumbered Cash Balance - shows the contingency or reserve fund trends as seen in cash flow balances 3

6 16. Other Information - FTE a. shows the trends in enrollment and free vs. reduced lunch numbers over the last three years and the associated trends seen in the budget authority. 17. Miscellaneous Information Mill Rates by Fund a. mill levy correlations with their associated budget category and trend over three years. 18. Other Information Assessed Valuation and Bonded Indebtedness a. analysis of the three year trend showing the change in assessed valuation and the amount needed for bond and interest or 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. 4

7 KSDE Website Information Available K-12 Statistics (Building, District or State Totals) Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card (listed on the right under Data Portal sections) Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 5

8 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 5,22,61 48% 5,75,547 47% 1% 6,126,581 51% 7% Student & al Support 397,242 4% 77,354 6% 78% 314,11 3% -56% General Administration 522,29 5% 556,96 5% 7% 553,847 5% -1% School Administration (Building) 492,645 5% 517,649 4% 5% 542, 5% 5% Operations & Maintenance 1,38,836 13% 1,688,786 14% 22% 1,426,325 12% -16% Capital Improvements 514,25 5% 894,17 7% 74% 783,5 7% -12% Debt Services 1,552,84 14% 1,212,658 1% -22% 1,131,292 9% -7% 753,518 7% 785,387 7% 4% 1,69,6 9% 36% Total Expenditures 1,816,6 1% 12,68,34 1% 12% 11,947,255 1% -1% Amount per Pupil $12,82 $14,316 12% $13,732-4% 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, Area Vocational Education, and Special Education Coop. 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: - 1 Operations & Maintenance - 26 Student & al Support - 21 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Transfers ,, 6,, Summary of Total Expenditures By Function (All Funds) 5,, 4,, ,, 2,, 1,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Debt Services 9% Capital Improvements 7% Operations & Maintenance 12% 9% School Administration (Building) 4% General Administration 5% 51% Student & al Support 3% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 1/15/28 8:13 AM Sumexpen.xls Page 1 of 19

9 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 3,444,977 63% 3,562,822 64% 3% 3,745,643 64% 5% Student & al Support 78,822 1% 56,237 1% -29% 89,2 2% 59% General Administration 57,2 9% 536,662 1% 6% 532,847 9% -1% School Administration (Building) 453,784 8% 486,115 9% 7% 59, 9% 5% Operations & Maintenance 78,266 13% 618,896 11% -13% 657,882 11% 6% Capital Improvements % % % % % 233,451 4% 281,446 5% 21% 293,8 5% 4% Total Expenditures 5,426,32 1% 5,542,178 1% 2% 5,828,372 1% 5% Amount per Pupil $6,432 $6,574 2% $6,699 2% 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 by Function 4,, 3,5, 3,, 2,5, 2,, 1,5, ,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function Operations & Maintenance 5% 11% School Administration (Building) 9% General Administration 9% Student & al Support 2% 64% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/15/28 8:13 AM Sumexpen.xls Page 2 of 19

10 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 125,88 17% 158,984 15% 27% 139,85 16% -12% Student & al Support % 39,297 4% % 42,5 5% 8% General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 632,539 83% 866,831 81% 37% 716,443 8% -17% Capital Improvements % % % % % % % % % % Total Expenditures 757,627 1% 1,65,112 1% 41% 898,793 1% -16% Amount per Pupil $898 $1,263 41% $1,33-18% 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 Fund Expenditures by Function 1,, 9, 8, 7, 6, 5, 4, 3, 2, 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function 15% Operations & Maintenance 8% Student & al Support 5% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/15/28 8:13 AM Sumexpen.xls Page 3 of 19

11 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 3,57,65 58% 3,721,86 56% 4% 3,885,493 58% 4% Student & al Support 78,822 1% 95,534 1% 21% 131,7 2% 38% General Administration 57,2 8% 536,662 8% 6% 532,847 8% -1% School Administration (Building) 453,784 7% 486,115 7% 7% 59, 8% 5% Operations & Maintenance 1,34,85 22% 1,485,727 22% 11% 1,374,325 2% -7% Capital Improvements % % % % % 233,451 4% 281,446 4% 21% 293,8 4% 4% Total Expenditures 6,183,947 1% 6,67,29 1% 7% 6,727,165 1% 2% Amount per Pupil $7,33 $7,838 7% $7,732-1% 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. Summary of General and Supplemental General Fund Expenditures by Function 4,5, 4,, 3,5, 3,, ,5, 2,, 1,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 2% School Administration (Building) 8% General Administration 8% Student & al Support 2% 4% 58% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/15/28 8:13 AM Sumexpen.xls Page 4 of 19

12 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 63,551 1% 746,639 99% 18% 791,87 99% 6% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % % 6,532 1% % 1, 1% 53% Total Expenditures 63,551 1% 753,171 1% 19% 81,87 1% 6% Amount per Pupil $747 $893 2% $922 3% 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 9, 8, 7, 6, 5, 4, 3, , 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 1% 99% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/15/28 8:13 AM Sumexpen.xls Page 5 of 19

13 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 3,444,977 3,562,822 3% 3,745,643 5% Federal Funds 159, ,535-1% 168,988 7% Supplemental General 125,88 158,984 27% 139,85-12% At Risk (4yr Old) 32,37 39,366 22% 44,33 13% At Risk (K-12) 316, ,768 48% 576,29 23% Bilingual Education 84,162 95,353 13% 96,64 1% Virtual Education Capital Outlay 35,485 53,817 52% 1, 86% Driver Education 9,472 1,846 15% 1,9 % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 63, ,639 18% 791,87 6% Cost of Living % % Vocational Education 14,54 147,491 5% 15,22 2% Gifts/Grants % 1, % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 224,31 262,926 17% 291,85 11% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,22,61 5,75,547 1% 6,126,581 7% Enrollment (FTE)* % 87. 3% Amount per Pupil 6,166 6,768 1% 7,42 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,22,61 5,75,547 1% 6,126,581 7% 7,, Expenditures 6,, 5,, 4,, 3,, 2,, 1,, Expenditures 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district i t used for state t aid and budget authority, and all other preschool enrollment 1/15/28 and kindergarten 8:13 AM students attending full time. Sumexpen.xls Page 6 of 19

14 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 78,822 56,237-29% 89,2 59% Federal Funds % 1,283 % Supplemental General 39,297 % 42,5 8% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay 285,28 557,541 95% 75, -87% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 27,368 47, 72% 49,9 4% Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 3,282 4,114 25% 834-8% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,562 3,165 24% 56, % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 397,242 77,354 78% 314,11-56% Enrollment (FTE)* % 87. 3% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 397,242 77,354 78% 314,11-56% Amount per Pupil $475 $869 83% $365-58% Student and al Support Expenditures 8, 7, 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 1/15/28 8:13 AM Sumexpen.xls Page 7 of 19

15 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 57,2 536,662 6% 532,847-1% 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 15,27 2,244 33% 21, 4% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 522,29 556,96 7% 553,847-1% Enrollment (FTE)* % 87. 3% Amount per Pupil % 637-4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 522,29 556,96 7% 553,847-1% 6, General Administration Expenditures 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 1/15/28 8:13 AM Sumexpen.xls Page 8 of 19

16 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 453, ,115 7% 59, 5% Federal Funds % % Supplemental General % % At Risk (4yr Old) 12,85-1% % 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 26,776 31,534 18% 33, 5% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 492, ,649 5% 542, 5% Enrollment (FTE)* % 87. 3% Amount per Pupil % 623 1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 492, ,649 5% 542, 5% School Administration Expenditures 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 1/15/28 8:13 AM Sumexpen.xls Page 9 of 19

17 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 78, ,896-13% 657,882 6% Federal Funds % % Supplemental General 632, ,831 37% 716,443-17% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay % % Driver Training 2, % 2, % 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 4,31 47,445 19% 5, 5% Contingency Reserve 153,614 % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,38,836 1,688,786 22% 1,426,325-16% Enrollment (FTE)* % 87. 3% Amount per Pupil 1,637 2,3 22% 1,639-18% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,38,836 1,688,786 22% 1,426,325-16% 1,8, Operations and Maintenance Expenditures 1,6, 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: Area Vocational School, 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. 1/15/28 8:13 AM Sumexpen.xls Page 1 of 19

18 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 233, ,446 21% 293,8 4% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay 91,923-1% 2, % Driver Training % 5, % Declining Enrollment % % Extraordinary School Program % % Food Service 414, ,442 14% 534, 13% Professional Development % % Parent Education Program % % Summer School % % Special Education 6,532 % 1, 53% Cost of Living % % Vocational Education 1,946 5, % 5,3 % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 11,824 19,689 67% 21,5 9% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 753, ,387 4% 1,69,6 36% Enrollment (FTE)* % 87. 3% Amount per Pupil % 1,229 32% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 753, ,387 4% 1,69,6 36% 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: Area Vocational School, 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. 1/15/28 8:13 AM Sumexpen.xls Page 11 of 19

19 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 52,13 894,17 78% 783,5-12% 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment 12,12-1% % Temporary Note % % SUBTOTAL 514,25 894,17 74% 783,5-12% Enrollment (FTE)* % 87. 3% Amount per Pupil 69 1,61 74% 91-15% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 514,25 894,17 74% 783,5-12% Capital Improvements (4) 1,, 9, 8, 7, 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 1/15/28 8:13 AM Sumexpen.xls Page 12 of 19

20 Debt Services Expenditures (51) USD# 363 % % 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 % Bond & Interest #1 1,552,84 1,212,658-22% 1,131,292-7% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,552,84 1,212,658-22% 1,131,292-7% Enrollment (FTE)* % 87. 3% Amount per Pupil 1,841 1,439-22% 1,3-1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,552,84 1,212,658-22% 1,131,292-7% Debt Services (51) 1,8, 1,6, 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: Area Vocational School, 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. 1/15/28 8:13 AM Sumexpen.xls Page 13 of 19

21 Transfers (52) USD# 363 % % inc/ inc/ Actual Actual dec Budget dec General 45, ,999 15% 576,87 11% Federal Funds % % Supplemental General 586,68 752,942 28% 1,22,78 36% 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,37,457 1,27,941 23% 1,599,65 26% Enrollment (FTE)* % 87. 3% Amount per Pupil 1,23 1,58 23% 1,839 22% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,37,457 1,27,941 23% 1,599,65 26% Transfers (52) 1,8, 1,6, 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: Area Vocational School, 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. 1/15/28 8:13 AM Sumexpen.xls Page 14 of 19

22 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 26 July 1, 27 July 1, 28 General Federal Funds 5,73 Supplemental General 297, ,76 198,13 At Risk (4yr Old) At Risk (K-12) Bilingual Education Virtual Education Capital Outlay 1,621,74 1,497,34 743,779 Driver Training 3,752 31,252 27,82 Declining Enrollment Extraordinary School Program Food Service 59,612 66,811 78,15 Professional Development 42,79 44,56 38,4 Parent Education Program Summer School Special Education 389, ,492 57,32 Cost of Living Vocational Education 19,314 Gifts/Grants 3,927 3, Special Liability School Retirement Extraordinary Growth Facilities Special Reserve 62,923 46,926 KPERS Spec. Ret. Contribution Contingency Reserve 233, ,944 Text Book & Student Material Bond & Interest 1 2,165,477 2,195,426 1,766,23 Bond & Interest 2 No Fund Warrant Special Assessment 12,12 Temporary Note SUBTOTAL 4,926,8 4,765,779 2,91,195 Enrollment (FTE)* Amount per Pupil 5,839 5,653 3,345 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 4,926,8 4,765,779 2,91,195 Unencumbered Cash Balances by Fund 6,, 5,, 4,, 3,, 2,, 1,, July 1, 26 July 1, 27 July 1, 28 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 1/15/28 8:13 AM Sumexpen.xls Page 15 of 19

23 Reserve Funds Unencumbered Cash Balance USD# 363 July 1, 26 July 1, 27 Special Reserve 62,923 46,926 TOTAL OTHER 62,923 46,926 Amount per Pupil $75 $56 7, Unencumbered Cash Balances by Fund (Reserve Funds Only) 6, 5, 4, 3, 2, 1, July 1, 26 July 1, 27 *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. 1/15/28 8:13 AM Sumexpen.xls Page 16 of 19

24 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % 86. 6% Enrollment (FTE)** % % 843. % 87. 3% Number of Students - Free Meals % 274 4% 277 1% 277 % Number of Students - Reduced Meals % % 136-7% 135-1% 1. Enrollment (FTE)* 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. 1/15/28 8:13 AM Sumexpen.xls Page 17 of 19

25 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 & Interest Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission Recreation Commission Employee Benefit TOTAL OTHER Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Bond & Interest 1 1% Capital Outlay 1% Supplemental General 29% General 51% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 1/15/28 8:13 AM Sumexpen.xls Page 18 of 19

26 Other Information USD# Actual Actual Budget Assessed Valuation $186,923,321 $165,156,214 $167,438,376 Bonded Indebtedness $8,895, $7,71, $6,785, Assessed Valuation $2,, $18,, $16,, $14,, $12,, $1,, $8,, $6,, $4,, $2,, $ Bonded Indebtedness $1,, $9,, $8,, $7,, $6,, $5,, $4,, $3,, $2,, $1,, $ /15/28 8:13 AM Sumexpen.xls Page 19 of 19