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

Transcription

1 Jayhawk USD #346

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 #346 Introduction Jayhawk Unified School District is located in both Linn County and Bourbon County which is situated in eastern Kansas approximately sixty miles south of Kansas City. The district serves the communities of Blue Mound, Mound City and Prescott. The district encompasses approximately 32 square miles and has a population of approximately 3416 people. Our attendance centers include Jayhawk Elementary and Jayhawk-Linn Jr./Sr. High School. Board Members Laura Umphenour 278 W Miller Prescott, Position #1 Christina Spencer 326 Montgomery Court Mound City, 6656 Position #2 Max Krull PO Box 1 Blue Mound, 661 Position# 3 Angela Cummings 1818 E 125 Road Fulton, Position #4 Sally Orth Nelson Road Centerville, 6614 Position #5 Kitty Rhynerson 3389 Ferris Road Blue Mound, 661 Position #6 At-Large Position - vacant Key Staff Superintendent: Royce Powelson Business Office Staff: Debbie Rhynerson, Clerk Diana Carlisle, Secretary/Treasurer Other Key Contacts: Mark Proffitt, Elementary Principal Jim Dillon, JrHi/High School Principal Kandy Abernathy, JrHi/HS Vice-Principal Genea Bruner, JrHi/HS Counselor Danny Brown, School Improvement Services Coordinator Scott Murphy, Technology Director The District s Accomplishments and Challenges Accomplishments:. Challenges: Standard of Excellence is Being Achieved by most classes Very High Graduation Rate Community Takes Great Pride in Our Schools as evident by the passage of a bond issue to update district facilities Centralized Elementary Schools State Assessment Scores Continue to Rise One to One Laptop Initiative for JLHS Students Continual improvement to Facilities and Maintenance Declining State Funding and Legislative Support Certified & Support Staff Positions are Declining Due to Lack of Funding 1

4 JAYHAWK USD 346 Organizational Chart Students Board of Education Superintendent of Schools Clerk of the Board District Treasurer Royce Powelson Debbie Rhynerson Diana Carlisle Jayhawk Elementary Jayhawk-Linn JrHi/HS Mark Proffitt, Principal Jim Dillon, Principal Kandy Abernathy, Vice-Principal Genea Bruner, Counselor Teachers - Staff - Support Personnel Parents - Patrons ANCILLARY SERVICE PROVIDERS First Student Gardner, Kansas Branch Manager - Terry Garrett District Bus Manager Bridget Stanley East Central Kansas Special Education Cooperative Director - Dr. Mike Hughes School Psychologist Joel Schauf Southeast Kansas Education Service Center Director Mike Bodensteiner

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 3,62,724 54% 3,71,89 56% 2% 5,5,638 54% 36% Student Support Services 11,979 2% 117,911 2% 6% 188,411 2% 6% Instructional Support Services 87,668 1% 86,677 1% -1% 177,537 2% 15% General Administration 256,532 4% 22,811 3% -14% 245, 3% 11% School Administration (Building) 4,914 6% 415,51 6% 4% 478,1 5% 15% Operations & Maintenance 1,26,362 15% 576,62 9% -44% 78,4 8% 35% Transportation 36,84 5% 37,782 6% 3% 647,466 7% 75% Food Services 333,767 5% 382,956 6% 15% 458,316 5% 2% Capital Improvements % 5, 8% % 75, 8% 5% Debt Services 345,775 5% 114,866 2% -67% 463,792 5% 34% Other Costs 17,434 2% 19,194 2% 2% 123,6 1% 13% Total Expenditures* 6,65,959 1% 6,596,74 1% -1% 9,363,26 1% 42% Amount per Pupil $12,317 $12,14-2% $17,24 41% Current Expenditures** 6,35,184 1% 5,981,874 1% -5% 7,649,468 1% 28% Amount per Pupil $11,676 $1,976-6% $13,98 27% Percent of Expenditures Instruction*** (Total Expenditures) 3,62,724 54% 3,71,89 56% 2% 4,65,638 5% -6% Instruction*** (Current Expenditures) 3,62,724 57% 3,71,89 62% 5% 4,65,638 61% -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 - 25/29 and 33 General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Operations & Maintenance - 26 Transfers - 52 Summary of Total Expenditures by Function (All Funds) 6,, 5,, 5,5,638 4,, 3,, 2,, 1,, 188, , , 478,1 78,4 647, ,316 75, 463, , Summary of Total Expenditures by Function School Administration (Building) 5% Transportation 7% Instructional Support 2% Capital Improvements 8% Food Services 5% Operations & Maintenance 8% General Administration 3% Debt Other Services Costs 5% 1% Student Support Services 2% Instruction 54% Instruction Student Support Services Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/12/213 1:12 AM 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 1,535,713 55% 1,592,318 55% 4% 2,227,44 57% 4% Student Support 62,793 2% 62,981 2% % 14,661 3% 66% Instructional Support 49,769 2% 47,852 2% -4% 115,5 3% 141% General Administration 199,851 7% 18,56 6% -1% 24, 5% 13% School Administration (Building) 357,45 13% 371,816 13% 4% 42, 11% 13% Operations & Maintenance 23,329 8% 229,545 8% % 337,5 9% 47% Transportation 28,593 1% 31,689 11% 11% 398,59 1% 28% Capital Improvements % % % % % Other Costs 89,567 3% 92,958 3% 4% 12,5 3% 1% Total Expenditures 2,86,65 1% 2,888,719 1% 3% 3,99,624 1% 35% Amount per Pupil $5,196 $5,3 2% $7,18 34% 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 2,5, 2,227,44 2,, 1,5, 1,, 5, 14, ,5 24, 42, 337,5 398,59 12, Summary of General Fund Expenditures by Function Operations & Maintenance 9% School Administration (Building) 11% General Administration 5% Instructional Support 3% Transportation Other Costs 1% 2% Student Support 3% Instruction 57% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/213 1:12 AM 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 355,564 29% 362,133 46% 2% 411,985 41% 14% Student Support 3,27 % 8,551 1% 182% 15,5 2% 81% Instructional Support 3,871 % 12,58 2% 211% 23,5 2% 95% General Administration 34,776 3% 24,588 3% -29% 25, 2% 2% School Administration (Building) 19,427 2% 2,819 3% 7% 32,5 3% 56% Operations & Maintenance 776,27 64% 326,569 42% -58% 416,9 41% 28% Transportation 1,922 1% 19,525 2% 79% 71, 7% 264% Capital Improvements % % % % % Other Costs 14,963 1% 7,415 1% -5% 9,1 1% 23% Total Expenditures 1,218,82 1% 781,658 1% -36% 1,5,485 1% 29% Amount per Pupil $2,257 $1,434-36% $1,828 27% 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 8, 7, 6, 5, 4, 411, , , 2, , 15,5 23,5 25, 32,5 71, 9, Summary of Supplemental General Fund Expenditures by Function Transportation 7% Operations & Maintenance 41% Other Costs 1% Instruction 41% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Student Support 2% School Administration Instructional Support (Building) 2% 3% General Administration 3% Transportation Capital Improvements Other Costs 9/12/213 1:12 AM 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 1,891,277 47% 1,954,451 53% 3% 2,639,389 54% 35% Student Support 65,82 2% 71,532 2% 9% 12,161 2% 68% Instructional Support 53,64 1% 59,91 2% 12% 139, 3% 132% General Administration 234,627 6% 25,148 6% -13% 229, 5% 12% School Administration (Building) 376,877 9% 392,635 11% 4% 452,5 9% 15% Operations & Maintenance 1,6,599 25% 556,114 15% -45% 754,4 15% 36% Transportation 291,515 7% 33,214 9% 13% 469,59 1% 42% Capital Improvements % % % % % Other Costs 14,53 3% 1,373 3% -4% 111,6 2% 11% Total Expenditures 4,24,885 1% 3,67,377 1% -9% 4,915,19 1% 34% Amount per Pupil $7,453 $6,735-1% $8,937 33% 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 3,, 2,639,389 2,5, 2,, 1,5, 1,, 5, 12, , 229, 452,5 754,4 469,59 111, Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 15% School Administration (Building) 9% General Administration 5% Instructional Support 3% Other Costs Transportation 2% 1% Student Support 2% Instruction 54% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/213 1:12 AM Sumexpen.xlsx Page 4 of 24

11 , 67,179 34,373 71,15 539,65 586, ,577 USD# 346 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 539,65 89% 586,358 94% 9% 654,577 9% 12% Student Support % % % % % Instructional Support 424 % 432 % 2% 75 % 74% General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Transportation 67,179 11% 34,373 6% -49% 71,15 1% 17% Capital Improvements % % % % % Other Costs % 719 % % 1, % 39% Total Expenditures 67,28 1% 621,882 1% 2% 727,477 1% 17% Amount per Pupil $1,124 $1,141 1% $1,323 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 7, 6, 5, 4, 3, 2, , Summary of Special Education Fund by Function Transportation 1% Instruction Student Support Instructional Support Instruction 9% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/213 1:12 AM Sumexpen.xlsx Page 5 of 24

12 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,535,713 1,592,318 4% 2,227,44 4% Federal Funds 16, ,67-1% 158,472 % Supplemental General 355, ,133 2% 411,985 14% At Risk (4yr Old) 54,457 5,258-8% 64,4 28% At Risk (K-12) 473,41 51,537 8% 562,75 1% Bilingual Education 1,9 1,9 % 2,59 138% Virtual Education % 2,341 % Capital Outlay % 4, % Driver Education 3,351 4,14 2% 13, % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 539,65 586,358 9% 654,577 12% Cost of Living % % Vocational Education 229, ,72-5% 35,882 4% Gifts/Grants 1,75-1% 8,511 % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 211, ,635-6% 22, 11% Contingency Reserve % Text Book & Student Material 17, % Activity Fund 26,177 2,864-2% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,69,83 3,71,89 3% 5,5,638 36% Enrollment (FTE)* % 55. 1% Amount per Pupil 6,683 6,792 2% 9,183 35% Adult Education 11,641-1% % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,62,724 3,71,89 2% 5,5,638 36% Instruction Expenditures 6,, 5,, 4,, 3,, 2,, 1,, 3,62,724 3,71,89 5,5, Instruction Expenditures 2,5, 2,, 1,5, 1,, 5, 1,535,713 1,592,318 2,227,44 539,65 586, , , , , General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 1:12 AM Sumexpen.xlsx Page 6 of 24

13 Student Support Expenditures (21) USD# 346 % % inc/ inc/ Actual Actual dec Budget dec General 62,793 62,981 % 14,661 66% Federal Funds % % Supplemental General 3,27 8, % 15,5 81% At Risk (4yr Old) % % At Risk (K-12) 39,961 41,475 4% 52,25 26% Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % 1,5 % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,198 4,94-6% 5,5 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 11, ,911 6% 188,411 6% Enrollment (FTE)* % 55. 1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 11, ,911 6% 188,411 6% Amount per Pupil $227 $228 % $355 56% Student Support Expenditures 2, 18, 16, 14, 12, 1, 8, 6, 4, 2, 188,411 11, , NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 1:12 AM Sumexpen.xlsx Page 7 of 24

14 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 49,769 47,852-4% 115,5 141% Federal Funds % % Supplemental General 3,871 12,58 211% 23,5 95% 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 19,266 21,83 9% 28,287 34% Parent Education Program % % Summer School % % Special Education % 75 74% Cost of Living % % Vocational Education 2,819 2,262-2% 6, 165% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 11,519 2,99-74% 3,5 17% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 87,668 86,677-1% 177,537 15% Enrollment (FTE)* % 55. 1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 87,668 86,677-1% 177,537 15% Amount per Pupil $162 $159-2% $323 13% Instructional Support Expenditures 18, 16, 14, 12, 1, 8, 6, 4, 2, 87,668 86, , NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 1:12 AM Sumexpen.xlsx Page 8 of 24

15 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 199,851 18,56-1% 24, 13% Federal Funds 5,738 6,337 1% 6, -5% Supplemental General 34,776 24,588-29% 25, 2% 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 16,167 9,326-42% 1, 7% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 256,532 22,811-14% 245, 11% Enrollment (FTE)* % 55. 1% Amount per Pupil % 445 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 256,532 22,811-14% 245, 11% General Administration Expenditures 26, 256,532 25, 245, 24, 23, 22, 22,811 21, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 1:12 AM Sumexpen.xlsx Page 9 of 24

16 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 357,45 371,816 4% 42, 13% Federal Funds 6 6 % 6 % Supplemental General 19,427 2,819 7% 32,5 56% 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 23,437 21,816-7% 25, 15% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4, ,51 4% 478,1 15% Enrollment (FTE)* % 55. 1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4, ,51 4% 478,1 15% 48, School Administration Expenditures 478,1 46, 44, 42, 4, 4, ,51 38, 36, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 1:12 AM Sumexpen.xlsx Page 1 of 24

17 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 23, ,545 % 337,5 47% Federal Funds % % Supplemental General 776,27 326,569-58% 416,9 28% At Risk (4yr Old) 3,262 % 5, 53% At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % 1, 1% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 622 % -1% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 19,49 16,13-17% 2, 24% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,26, ,62-44% 78,4 35% Enrollment (FTE)* % 55. 1% Amount per Pupil 1,91 1,58-44% 1,419 34% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,26, ,62-44% 78,4 35% Operations and Maintenance Expenditures 1,2, 1,, 1,26,362 8, 78,4 6, 576,62 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 1:12 AM Sumexpen.xlsx Page 11 of 24

18 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 28,593 31,689 11% 398,59 28% Federal Funds % % Supplemental General 1,922 19,525 79% 71, 264% At Risk (4yr Old) 2,59 5,15 148% 5,6 1% 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 67,179 34,373-49% 71,15 17% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 51 1,9 237% 1,657 52% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 36,84 37,782 3% 647,466 75% Enrollment (FTE)* % 55. 1% Amount per Pupil % 1,177 73% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 36,84 37,782 3% 647,466 75% Transportation Expenditures 7, 647,466 6, 5, 4, 36,84 37,782 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. 9/12/213 1:12 AM 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 324, ,733 15% 443,316 19% 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 9,13 1,223 13% 15, 47% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 333, ,956 15% 458,316 2% Enrollment (FTE)* % 55. 1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 333, ,956 15% 458,316 2% Food Service Expenditures 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, 458, , , NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 1:12 AM 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 89,567 92,958 4% 12,5 1% Federal Funds % % Supplemental General 14,963 7,415-5% 9,1 23% 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 719 % 1, 39% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,94 8,12 179% 11, 36% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 17,434 19,194 2% 123,6 13% Enrollment (FTE)* % 55. 1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 17,434 19,194 2% 123,6 13% Other Costs 125, 123,6 12, 115, 11, 17,434 19,194 15, 1, 95, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 1:12 AM 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 5, % 75, 5% 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 5, % 75, 5% Enrollment (FTE)* % 55. 1% Amount per Pupil 917 % 1,364 49% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5, % 75, 5% Capital Improvements (4) 8, 75, 7, 6, 5, 5, 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. 9/12/213 1:12 AM 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 #1 345, ,866-67% 463,792 34% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 345, ,866-67% 463,792 34% Enrollment (FTE)* % 55. 1% Amount per Pupil % 843 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 345, ,866-67% 463,792 34% Deb Services (51) 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, 463, , , NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 1:12 AM Sumexpen.xlsx Page 16 of 24

23 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,134,556 1,343,738 18% 642,244-52% Federal Funds % % Supplemental General 186, ,62 269% 57, -17% 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 16,2 % -1% Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % % Text Book & Student Material % % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,32,848 2,46,378 55% 1,212,244-41% Enrollment (FTE)* % 55. 1% Amount per Pupil 2,446 3,755 54% 2,24-41% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,32,848 2,46,378 55% 1,212,244-41% Transfers (52) 2,5, 2,, 2,46,378 1,5, 1,32,848 1,212,244 1,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/213 1:12 AM Sumexpen.xlsx Page 17 of 24

24 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General Federal Funds -14,228-25,481 Supplemental General 56, ,662 91,931 At Risk (4yr Old) 22, 25, 2, At Risk (K-12) 41,79 25, 2, Bilingual Education 4,77 3,68 2,59 Virtual Education Capital Outlay 1,5,832 1,645,234 1,879,64 Driver Training 12,218 12,162 12,196 Declining Enrollment Extraordinary School Program Food Service 11,5 18,114 9,185 Professional Development 36,85 29,35 28,287 Parent Education Program 1,5 1,5 1,5 Summer School 16,2 16,2 Special Education 348,7 345,945 3,574 Cost of Living Vocational Education 26, , 11,882 Gifts/Grants 43,419 52,175 58,661 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 299, , ,873 Text Book & Student Material 2,92 11,788 2,25 Activity Fund 593 6,149 2,548 Bond and Interest #1 191,518 25, ,72 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 3,273,471 3,135,279 3,531,537 Enrollment (FTE)* Amount per Pupil 6,62 5,753 6,421 Adult Education 11,641 Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 3,285,112 3,135,279 3,531,537 Unencumbered Cash Balances by Fund 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 3,531,537 3,285,112 3,135,279 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. 9/12/213 1:12 AM Sumexpen.xlsx Page 18 of 24

25 Reserve Funds Unencumbered Cash Balance USD# 346 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. 9/12/213 1:12 AM Sumexpen.xlsx Page 19 of 24

26 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % 488. % % 53. 2% Enrollment (FTE)** % % % 55. 1% Number of Students - Free Meals % 229 2% % 26 2% Number of Students - Reduced Meals % 64-23% 56-13% 55-2% FTE Enrollment for Budget Authority Enrollment (FTE)** Used for Calculating "Amount per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/12/213 1:12 AM 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) Bond and Interest #1 21% Supplemental General 46% General 33% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest #1 Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/12/213 1:12 AM Sumexpen.xlsx Page 21 of 24

28 Other Information USD# Actual Actual Budget Assessed Valuation $3,535,643 $31,576,61 $32,23,668 Bonded Indebtedness $335, $1,, $1,, Assessed Valuation $32,5, $32,23,668 $32,, $31,5, $31,576,61 $31,, $3,5, $3,535,643 $3,, $29,5, $1,, $9,, $8,, $7,, $6,, $5,, $4,, $3,, $2,, $1,, $ Bonded Indebtedness $1,, $1,, $335, /12/213 1:12 AM Sumexpen.xlsx Page 22 of 24

29 USD 346 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 4,551,868 4,11,548 54,32 XXXXXXXX Supplemental General 1,575,485 91, , ,419 XXXXXXXX Adult Education At Risk (4yr Old) 75, 2, 55, Adult Supplemental Education At Risk (K-12) 615, 2, 415, Bilingual Education 2,59 2,59 Virtual Education 2,341 2,341 Capital Outlay 1,25, 1,879,64 12, ,323 Driver Training 14,726 12,196 2,53 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 443,316 9,185 2, ,697 85, 8,456 Professional Development 28,287 28,287 Parent Education Program 1,5 1,5 Summer School Special Education 727,477 3, ,93 Vocational Education 311,882 11,882 21, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 8,511 58,661 5,15 Textbook & Student Materials Revolving 2,25 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 311, ,657 XXXXXXXXX Contingency Reserve 364,873 XXXXXXXXX Activity Funds 2,548 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 463, ,72 134,5 443, ,34 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 165,72-25,481 xxxxxxxxxxx 19,553 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 1,575,54 3,531,537 5,15, ,25 1,212,244 2,8,348 1,179,777 Less Transfers 1,212,244 TOTAL Budget Expenditures $9,363,26 Sources of Revenue - - State, Federal, Local State Revenues 4,259,822 4,41,62 5,15,348 Federal Revenues 33, , ,25 Local Revenues 3,231,611 4,276,766 3,22,592 Total Revenues 7,821,974 9,39,376 8,611,19 Revenues Per Pupil 14,485 16,586 15,657

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