Russell County USD #407

Transcription

1 Russell County USD #47

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 #: 47 Introduction Unified School District #47 is a comprehensive K-12 school system. The district operates four attendance centers: Bickerdyke Elementary, Ruppenthal Middle School, Russell High School, and Simpson Elementary. The district has a comprehensive curriculum that allows our students to meet the Regents recommended curriculum, facilities are well maintained, and our technology ranks among the best in this area of Kansas. Russell County USD 47 covers 489 square miles. Jerry Brown, Board President Tonya Murphy, Board Vice-President John Fletcher Kevin Ochs Jon Quinday Raeleen Reinhardt Candi Wagner Board Members Key Staff Superintendent: David W. Couch Business Manager: Vickie Russ Superintendent s Secretary/Board Clerk: Jane Cline Payroll Clerk: Carolyn Herber Curriculum Director/Special Education Director: Kathy Cook Director of Transportation: Larry Bernard Food Service Director: Carolyn Herber Director of Technology Cory Funk The District s Accomplishments and Challenges Accomplishments: The Outcomes-Based Curriculum in USD #47 focuses on basic skill and concept development at the elementary level. Our middle level offers an exploratory approach with students having the opportunity to sample a wide variety of subject areas and extracurricular programs. At the secondary level, both academic and vocational offerings are available. Our students test scores on local, state, and nationally norm-referenced tests are consistently high. Graduations and attendance rates are very high, and violent acts against others are extremely low. 1

4 Challenges: USD #47 faces many challenges: Loss of State Funding Declining enrollment, Rising costs of fuel, natural gas, and utilities, Lack of an adequate water supply for the city. Extremely high Health Insurance Costs Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) We very conscientiously attempt to apply as many of our resources to the classroom. We are at or very near the recommended 65% to classroom instruction. Because of declining state aid and a loss of students, Russell County USD #47 lost about $75, for the school year, and the district lost approximately another $3, for the year. We are anticipating that enrollment may hold fairly stable for the coming year, and our budget will be about the same as last year. Since the 29-1 school year, out General Fund budget has dropped from about $7.4 million to this year s approximately $5.5 million. This has forced the district to make many changes in how we do business. However, we have managed to maintain a quality educational program for our students. 2. Summary of General Fund Expenditures by Function We have made a diligent effort to concentrate our expenditures in the General Fund toward classroom instruction. We have made good progress in accomplishing this goal. However, when our health insurance costs have reached about $1, for a single policy and about $3, for a family policy, putting more money toward instruction becomes a real challenge. 3. Summary of Supplemental General Fund Expenditures by Function The majority of our Local Option Budget is spent on Health Insurance, building budgets, and transfers to support Special Education, At Risk, Food Service, and other funds. 4. Summary of General and Supplemental General Fund Expenditures by Function A study of total expenditures including both the General Fund and the Supplemental General Fund (LOB) shows a modest increase in expenditures. For , these are budgeted figures and not actual expenditures, and many of the expenditures are actually transfers to other funds. The district has made an effort to move expenditures to the instructional level. 5. Summary of Special Education Fund by Function We must inflate the special education budget slightly in case we have an extremely high need child move into the district. We must allow for the possibility of needing to hire a new teacher, to purchase a specially equipped bus, etc. We never plan to spend the entire special education budget. We plan for approximately three months operating expenses as carryover. 2

5 Although our general education student numbers have decreased significantly, our special education student population has not declined at a comparable rate. We must continue to spend more money on Special Education each year. 6. Instruction Expenditures (1) An increase in Instructional Expenditures is due to two factors: 1. Inflation 2. Realignment of budget line items to more accurately show expenditures in the proper budget line item numbers. 7. Student and Instructional Support Expenditures (21 & 22) Expenditures in Student and Instructional Support Expenditures appear, on the surface, to reflect an increase. However, this figure includes planned carryover amounts in special education. A more realistic assessment is that expenditures are only modestly increasing in all line items except special education. Special education expenditures continue to rise. Over the years, we have reduced the number of counselors, librarians, etc. out of necessity. 8. General Administration Expenditures (23) General administration expenditures reflect a very modest increase in central administration (Business Manager, Food Service Director, and Board Clerk). The Superintendent s salary has not been increased for the past four years. 9. School Administration Expenditures (24) The 3% increase reflects minimal raises for building secretaries. Principal raises have not yet been determined. 1. Operations and Maintenance Expenditures (26) This budget shows a 19% decrease in total expenditures. This is the result of delayed maintenance. 11. Other Costs (25 & 29: Other Supplemental Services) (3: Non-Instruction Services) This is not applicable for USD Capital Improvements (4) Because of a major project (Putting a standing seam roof on Russell High School and portions of Ruppenthal Middle School at a total cost of approximately $1,,.), our total Capital Outlay budget was more last year than for previous years. We show expenditure of the full budget in case of the need, but this does not mean that we will spend all of the funds that are budgeted. However, we do have some major projects that we must address, such as resurfacing our parking lost, electrical upgrades, and replacing water mains. 13. Debt Services (5) 3

6 Russell County USD 47 has no debt. 14. Miscellaneous Information Transfers Transfers will be greater this year in the Supplemental General. This allows us to more realistically show how much money we are spending in Vocational Education, Special Education, and At Risk. With reports coming from the Legislative Post Audit, we feel that it is important to show all expenditures for these budgets as being expended in the correct codes. 15. Miscellaneous Information Unencumbered Cash Balance by Fund Money carried over from the school year will be used to help fund the programs in which they were carried over. Having this revenue on hand helps the district keep down the amount of local taxes that would have to be levied to support these programs. With the continued loss in enrollment in the next few years, Russell County USD 47 will continue to face some major challenges. We must do what we can to prepare for those losses. 16. Reserve Funds Unencumbered Cash Balance Despite our facing loss or state aid and declining enrollment, Russell County USD 47 has managed to keep some Contingency Reserve Funds. These funds will help to give us time and resources to deal with anticipated future losses. 17. Other Information FTE Due to declining enrollment, Russell County USD 47 uses the three-year average when preparing the budget. The following reflects our three-year average: FTE for was 845.9, FTE for is projected to be 788.6, And the FTE projection for is When declining enrollment is combined with state aid levels that are far below the amount mandated by the courts, Russell County USD 47 faces some very difficult financial situations in the very near future. 18. Miscellaneous Information Mill Rates by Fund The General Fund mill levy is 2 mills as set by the state. Russell County USD 47 is maxed in our Local Option Budget authority at 31% of the General Fund, which means that carryover and valuation dictate what taxes will be levied to support this fund. The mill levy has remained approximately 2 mills for the past few years. However, our percent of state aid dropped from 17% in to 3% for the year, which means a significant increase in the LOB mill levy. This did not happen because we had excess revenue in the LOB to offset the loss of state aid. However, it is likely that the LOB mill levy will increase in the future without Russell County USD 47 increasing expenditures. 4

7 The Capital Outlay mill levy is currently 8 mills, which is the maximum and which was approved by a resolution of the Board of Education in October of Other Information Assessed Valuation and Bonded Indebtedness Russell County USD 47 has no bonded indebtedness. Russell County has oil production, which makes valuation fluctuate depending of the price of oil in January. Valuation has increased in the county for the past three years as reflected by the following: 83,747,741 Final 211 Assessed Valuation (All funds except General.) 78,4,563 Final 211 General Fund Assessed Valuation 85,725,474 Final 212 Assessed Valuation (All funds except General.) 8,17,59 Final 212 General Fund Assessed Valuation 86,235, Assessed Valuation (All funds except General.) 8,525, General Fund Assessed Valuation 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. 5

8 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 6

9 USD# 47 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 5,825,239 56% 5,49,823 61% -6% 6,7,76 54% 11% Student Support Services 5,632 5% 494,513 5% -1% 1,7,35 9% 14% Instructional Support Services 193,96 2% 115,25 1% -41% 214,524 2% 87% General Administration 637,7 6% 65,94 7% 2% 64,76 6% -2% School Administration (Building) 518,981 5% 513,736 6% -1% 527,663 5% 3% Operations & Maintenance 867,256 8% 1,35,554 11% 19% 837,7 7% -19% Transportation 29,229 3% 174,949 2% -4% 235,426 2% 35% Food Services 44,14 4% 468,644 5% 6% 519,41 5% 11% Capital Improvements 1,66,23 1% 79,662 1% -93% 1,289,81 11% 1518% Debt Services % % % % % Other Costs % % % % % Total Expenditures* 1,34,16 1% 9,23, 1% -13% 11,341,936 1% 26% Amount per Pupil $13,368 $12,39-1% $14,914 24% Current Expenditures** 9,88,865 1% 8,772,776 1% -3% 9,152,855 1% 4% Amount per Pupil $11,75 $11,75 % $12,35 3% Percent of Expenditures Instruction*** (Total Expenditures) 5,721,68 55% 5,359,66 59% 4% 5,67,76 5% -9% Instruction*** (Current Expenditures) 5,721,68 63% 5,359,66 61% -2% 5,67,76 62% 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) 7,, 6,, 6,7,76 5,, 4,, 3,, 2,, 1,, 1,7,35 214,524 64,76 527, ,7 235,426 1,289,81 519, Summary of Total Expenditures by Function Transportation 2% Operations & Maintenance 7% School Administration (Building) 5% General Administration 6% Food Services 5% Capital Improvements 11% Instructional Support 2% Student Support Services 9% Instruction 53% 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 1:16 AM Sumexpen.xlsx Page 1 of 24

10 USD# 47 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,177,192 52% 1,862,923 48% -14% 2,28,75 51% 9% Student Support 186,446 4% 187,771 5% 1% 196,881 5% 5% Instructional Support 123,545 3% 7,841 2% -43% 71,779 2% 1% General Administration 299,88 7% 36,734 8% 2% 293,48 7% -4% School Administration (Building) 418,48 1% 428,544 11% 3% 433,381 11% 1% Operations & Maintenance 764,853 18% 879,413 23% 15% 722,555 18% -18% Transportation 196,394 5% 161,782 4% -18% 25,826 5% 27% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 4,166,358 1% 3,898,8 1% -6% 3,952,67 1% 1% Amount per Pupil $5,386 $5,21-3% $5,197 % The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 2,5, Summary of General Fund Expenditures 2,, 2,28,75 1,5, 1,, 5, 196,881 71, ,48 433, ,555 25, Summary of General Fund Expenditures by Function Operations & Maintenance 18% School Administration (Building) 11% General Administration 8% Instructional Support 2% Transportation 5% Student Support 5% Instruction 51% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 1:16 AM Sumexpen.xlsx Page 2 of 24

11 USD# 47 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 838,539 71% 819,219 72% -2% 724,858 7% -12% Student Support 37,71 3% 31,871 3% -15% 31,914 3% % Instructional Support 34,83 3% 12,57 1% -64% 13,73 1% 5% General Administration 161,492 14% 158,763 14% -2% 161,838 16% 2% School Administration (Building) 58,176 5% 44,95 4% -23% 46,625 4% 4% Operations & Maintenance 5,374 4% 68,743 6% 36% 51,618 5% -25% Transportation % % % 1,38 1% % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,181,94 1% 1,136,53 1% -4% 1,4,36 1% -8% Amount per Pupil $1,527 $1,516-1% $1,368-1% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 9, 8, 7, 724,858 6, 5, 4, 3, 2, 161, , 31,914 13,73 46,625 51,618 1, Summary of Supplemental General Fund Expenditures by Function School Administration (Building) 4% General Administration 16% Instructional Support 1% Student Support 3% Operations & Maintenance 5% Instruction 7% Transportation 1% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 1:16 AM Sumexpen.xlsx Page 3 of 24

12 USD# 47 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,15,731 56% 2,682,142 53% -11% 2,753,563 55% 3% Student Support 224,156 4% 219,642 4% -2% 228,795 5% 4% Instructional Support 158,348 3% 83,348 2% -47% 84,852 2% 2% General Administration 461,372 9% 465,497 9% 1% 455,318 9% -2% School Administration (Building) 476,224 9% 473,494 9% -1% 48,6 1% 1% Operations & Maintenance 815,227 15% 948,156 19% 16% 774,173 16% -18% Transportation 196,394 4% 161,782 3% -18% 216,26 4% 34% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 5,347,452 1% 5,34,61 1% -6% 4,992,913 1% -1% Amount per Pupil $6,913 $6,717-3% $6,565-2% 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 3,5, 3,, 2,753,563 2,5, 2,, 1,5, 1,, 5, 228,795 84, ,318 48,6 774, , Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 15% Transportation 4% Instruction School Administration (Building) 1% General Administration 9% Instructional Support 2% Student Support 5% Instruction 55% Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 1:16 AM Sumexpen.xlsx Page 4 of 24

13 24 2 5, 18,23 17,5 22,455 1,639 5, 13,418 13, , , ,69 24, ,24 1,23,617 1,152,87 USD# 47 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 914,24 7% 1,23,617 72% 12% 1,152,87 74% 13% Student Support 242,284 19% 242,69 17% % 24,398 15% -1% Instructional Support 24 % 2 % -17% 5, % 24% General Administration 13,418 1% 13,749 9% % 133,548 9% 2% School Administration (Building) % % % % % Operations & Maintenance 18,23 1% 17,5 1% -4% 22,455 1% 28% Transportation % 1,639 % % 5, % 25% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,35,349 1% 1,416,395 1% 9% 1,559,271 1% 1% Amount per Pupil $1,688 $1,89 12% $2,5 8% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 1,2, 1,, 8, 6, 4, , Summary of Special Education Fund by Function Operations & Maintenance 2% General Administration 9% Student Support 15% Instruction 74% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/16/213 1:16 AM Sumexpen.xlsx Page 5 of 24

14 USD# 47 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 2,177,192 1,862,923-14% 2,28,75 9% Federal Funds 2, ,64-4% 198,545 4% Supplemental General 838, ,219-2% 724,858-12% At Risk (4yr Old) % % At Risk (K-12) 876,747 79,949-1% 857,168 8% Bilingual Education % % Virtual Education % % Capital Outlay 13, ,217 27% 4, 25% Driver Education 6,95 6,221 2% 15, % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 914,24 1,23,617 12% 1,152,87 13% Cost of Living % % Vocational Education 226,725 2,474-12% 248,48 24% Gifts/Grants 23,772 12,275-48% 52,813 33% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 413, ,255-17% 392,482 14% Contingency Reserve % Text Book & Student Material 26,565 88,67 234% Activity Fund 17,441 18,426 6% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,825,239 5,49,823-6% 6,7,76 11% Enrollment (FTE)* % % Amount per Pupil 7,531 7,326-3% 7,983 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,825,239 5,49,823-6% 6,7,76 11% 6,1, 6,, 5,9, 5,8, 5,7, 5,6, 5,5, 5,4, 5,3, 5,2, Instruction Expenditures 6,7,76 5,825,239 5,49, Instruction Expenditures 2,5, 2,, 1,5, 1,, 5, 2,177,192 1,862,923 2,28,75 914,24 1,152,87 1,23, , , , 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 1:16 AM Sumexpen.xlsx Page 6 of 24

15 Student Support Expenditures (21) USD# 47 % % inc/ inc/ Actual Actual dec Budget dec General 186, ,771 1% 196,881 5% Federal Funds % % Supplemental General 37,71 31,871-15% 31,914 % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % 5, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 242, ,69 % 24,398-1% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 34,192 32,181-6% 38,112 18% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5, ,513-1% 1,7,35 14% Enrollment (FTE)* % % Amount per Pupil % 1,325 11% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5, ,513-1% 1,7,35 14% Amount per Pupil $647 $64-1% $1,325 17% Student Support Expenditures 1,2, 1,, 1,7,35 8, 6, 5, ,513 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. 9/16/213 1:16 AM Sumexpen.xlsx Page 7 of 24

16 USD# 47 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 123,545 7,841-43% 71,779 1% Federal Funds % % Supplemental General 34,83 12,57-64% 13,73 5% 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 13,969 11,383-19% 99, % Parent Education Program % % Summer School % % Special Education % 5, 24% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 21,349 2,94-6% 25,343 26% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 193,96 115,25-41% 214,524 87% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 193,96 115,25-41% 214,524 87% Amount per Pupil $251 $153-39% $282 84% Instructional Support Expenditures 25, 2, 193,96 214,524 15, 115,25 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. 9/16/213 1:16 AM Sumexpen.xlsx Page 8 of 24

17 USD# 47 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 299,88 36,734 2% 293,48-4% Federal Funds 23,432 22,692-3% 25,785 14% Supplemental General 161, ,763-2% 161,838 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 13,418 13,749 % 133,548 2% Cost of Living % % Vocational Education % % Gifts/Grants 1, % -1% Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 22,478 21,156-6% 25,425 2% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 637,7 65,94 2% 64,76-2% Enrollment (FTE)* % % Amount per Pupil % 842-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 637,7 65,94 2% 64,76-2% General Administration Expenditures 652, 65, 648, 646, 644, 642, 64, 638, 636, 634, 632, 63, 65,94 64,76 637, 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 1:16 AM Sumexpen.xlsx Page 9 of 24

18 USD# 47 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 418,48 428,544 3% 433,381 1% Federal Funds % % Supplemental General 58,176 44,95-23% 46,625 4% 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 42,757 4,242-6% 47,657 18% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 518, ,736-1% 527,663 3% Enrollment (FTE)* % % Amount per Pupil % 694 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 518, ,736-1% 527,663 3% School Administration Expenditures 53, 527, , 52, 518, , 513,736 51, 55, 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 1:16 AM Sumexpen.xlsx Page 1 of 24

19 USD# 47 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 764, ,413 15% 722,555-18% Federal Funds % % Supplemental General 5,374 68,743 36% 51,618-25% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 39,345 % -1% Driver Training % 1, 541% Declining Enrollment % % Extraordinary School Program % % Food Service 15,625 14,8-1% 17,7 26% Professional Development % % Parent Education Program % % Summer School % % Special Education 18,23 17,5-4% 22,455 28% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 17,413 16,389-6% 22,372 37% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 867,256 1,35,554 19% 837,7-19% Enrollment (FTE)* % % Amount per Pupil 1,121 1,382 23% 1,12-2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 867,256 1,35,554 19% 837,7-19% Operations and Maintenance Expenditures 1,2, 1,, 8, 867,256 1,35, ,7 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/16/213 1:16 AM Sumexpen.xlsx Page 11 of 24

20 USD# 47 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 196, ,782-18% 25,826 27% Federal Funds % % Supplemental General % 1,38 % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 81,587-1% % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,639 % 5, 25% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 12,248 11,528-6% 14,22 23% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 29, ,949-4% 235,426 35% Enrollment (FTE)* % % Amount per Pupil % 31 33% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 29, ,949-4% 235,426 35% Transportation Expenditures 3, 29,229 25, 235,426 2, 174,949 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/16/213 1:16 AM Sumexpen.xlsx Page 12 of 24

21 USD# 47 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 419,114 45,444 7% 494,19 1% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 21,26 18,2-13% 25,292 39% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 44,14 468,644 6% 519,41 11% Enrollment (FTE)* % % Amount per Pupil % 683 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 44,14 468,644 6% 519,41 11% Food Service Expenditures 52, 519,41 5, 48, 468,644 46, 44, 44,14 42, 4, 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 1:16 AM Sumexpen.xlsx Page 13 of 24

22 USD# 47 Other Costs (25 & 29: Other Supplemental Services) (33: Community Services Operations) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Other Costs 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 1:16 AM Sumexpen.xlsx Page 14 of 24

23 USD# 47 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 1,66,23 79,662-93% 1,289, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,66,23 79,662-93% 1,289, % Enrollment (FTE)* % % Amount per Pupil 1, % 1, % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,66,23 79,662-93% 1,289, % Capital Improvements (4) 1,4, 1,289,81 1,2, 1,66,23 1,, 8, 6, 4, 2, 79, 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 1:16 AM Sumexpen.xlsx Page 15 of 24

24 USD# 47 Debt Services Expenditures (51) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Deb Services (51) NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/16/213 1:16 AM Sumexpen.xlsx Page 16 of 24

25 USD# 47 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,429,33 1,639,411 15% 1,641, % Federal Funds % % Supplemental General 834, ,89-7% 921,872 19% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training % 5, % 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 2,263,987 2,417,31 7% 2,612,872 8% Enrollment (FTE)* % % Amount per Pupil 2,927 3,225 1% 3,436 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,263,987 2,417,31 7% 2,612,872 8% Transfers (52) 2,7, 2,6, 2,612,872 2,5, 2,4, 2,3, 2,2, 2,1, 2,263,987 2,417,31 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 1:16 AM Sumexpen.xlsx Page 17 of 24

26 USD# 47 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General 11, ,11 Federal Funds 22,572 21,6 25, Supplemental General 72, ,441 81,2 At Risk (4yr Old) At Risk (K-12) 213,91 11,882 Bilingual Education Virtual Education Capital Outlay 1,776,32 1,117,79 1,459,371 Driver Training 53,763 54,983 56,95 Declining Enrollment Extraordinary School Program Food Service 138, , ,785 Professional Development 46,527 57,558 71,175 Parent Education Program Summer School Special Education 538,189 77, ,472 Cost of Living Vocational Education 113,315 47,322 36,616 Gifts/Grants 23,772 63,667 52,813 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve 22,326 KPERS Spec. Ret. Contribution Contingency Reserve 63,967 63,967 63,967 Text Book & Student Material 16,1 2, 161,549 Activity Fund 4,279 11,635 17,711 Bond and Interest #1 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 3,84,935 3,269,4 3,646,675 Enrollment (FTE)* Amount per Pupil 4,919 4,362 4,795 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 3,84,935 3,269,4 3,646,675 Unencumbered Cash Balances by Fund 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 3,84,935 3,646,675 3,269,4 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 1:16 AM Sumexpen.xlsx Page 18 of 24

27 Reserve Funds Unencumbered Cash Balance USD# 47 July 1, 211 July 1, 212 July 1, 213 Special Reserve 22,326 TOTAL OTHER 22,326 Amount per Pupil $ $ $29 Unencumbered Cash Balances by Fund (Reserve Funds Only) 25, 22,326 2, 15, 1, 5, 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 1:16 AM Sumexpen.xlsx Page 19 of 24

28 USD# 47 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % % % Number of Students - Free Meals % % 36 8% 32 5% Number of Students - Reduced Meals % 119-1% 92-23% 8-13% 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 1:16 AM Sumexpen.xlsx Page 2 of 24

29 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest #1... Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Rec Comm Employee Bnfts... TOTAL OTHER... Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 16% Supplemental General 43% General 41% 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 1:16 AM Sumexpen.xlsx Page 21 of 24

30 Other Information USD# Actual Actual Budget Assessed Valuation $83,747,741 $85,725,474 $86,235,872 Bonded Indebtedness $ $ $ Assessed Valuation $86,5, $86,, $85,5, $85,, $84,5, $84,, $83,5, $83,, $82,5, $86,235,872 $85,725,474 $83,747, Bonded Indebtedness $1 $1 $1 $1 $1 $1 $ $ $ $ $ $ $ $ /16/213 1:16 AM Sumexpen.xlsx Page 22 of 24

31 USD 47 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 5,593,67 1,11 3,992,2 5, 1,55,486 XXXXXXXX Supplemental General 1,962,178 81,2 6,122 1,875,54 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-12) 857,168 11, ,286 Bilingual Education Virtual Education Capital Outlay 2,189,81 1,459,371 15, 714,71 Driver Training 66,271 56,95 4,83 4,536 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 511,89 166,785 3, ,943 23, 115, ,674 Professional Development 99,329 71,175 28,154 Parent Education Program Summer School Special Education 1,559, , ,48 1,275, 13, 637,69 Vocational Education 248,48 36, ,432 Special Liability Expense Fund Special Reserve Fund 22,326 XXXXXXXX Gifts and Grants 52,813 52,813 Textbook & Student Materials Revolving 161,549 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 59,93 59,93 XXXXXXXXX Contingency Reserve 63,967 XXXXXXXXX Activity Funds 17,711 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 224,33 25, xxxxxxxxxxx 199,33 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 13,954,88 3,646,675 4,597, ,681 15, 2,612,872 4,273,6 81,283 Less Transfers 2,612,872 TOTAL Budget Expenditures $11,341,936 Sources of Revenue - - State, Federal, Local State Revenues 4,988,457 4,556,5 4,597,356 Federal Revenues 683,571 74, ,681 Local Revenues 6,396,17 6,556,481 6,9,932 Total Revenues 12,68,198 11,817,936 12,139,969 Revenues Per Pupil 15,62 15,768 15,963

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