USD# Coffeyville

Transcription

1 - Coffeyville

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 #: Coffeyville Introduction The district is reaching out to meet the needs of all our students. Four years ago, we started a partnership with Windsor Place Nursing Facility. The facility now houses one of our kindergarten classes in a combined effort to meet the needs of not only the residents within the facility, but also to provide a learning opportunity for the students that has only been done in one other place in the nation. The benefits and opportunities for our students is extraordinary. We have had an overwhelming response to the program and currently have a waiting list for the next school year. The district also started an Early Learning Center three years ago. The program is a blending of several entities, including the school district, Head Start, SEK-CAP and special education. The program includes students from each of these areas, blended together into six pre-school classrooms. Five of the classrooms are half-day programs having two classes each day, and one classroom is an all-day full year classroom. The program takes a great deal of coordination between the various entities, but the benefits to the students are very encouraging. The district has taken a proactive approach to the needs of students after school as well. The district is in charge of the Boys & Girls Club which runs after school and during the summer months. During this time, the students have an academic component as well as an activity component. This has been made possible by the After School Enhancement Grant, the Boys & Girls Clubs of America funds and now our new partner Save the Children with the 21 st Century Grant. This program is now bringing a new and exciting way of getting students involved in the math and reading education process. Our district continues to form partnerships with our business community. Our students are involved or asked to be involved in all areas of our community from the nursing facilities to banks, from agriculture to industry. We are very fortunate to have great diversity in our community from which to draw input. Are our students college and career ready? That question will be answered by the students who are in our schools today. One thing I know as the superintendent of schools is that if we want our students ready, we all have to be involved in the process and from what I have seen lately, we all are! 1

4 Board Members Robert Robson... President Denise Gates... Vice President Dr. Jerry Hamm Darrel Harbaugh Trudie Kritz Larry McGinnis Robert Roesky Key Staff Superintendent:...Dr. Robert Morton Assistant Superintendent/Business Manager:...Michael Speer Assistant Superintendent/Curriculum Director:...Dr. Craig Correll Assistant Superintendent/Technology...James Elliott High School Principal...Blake Vargas Middle School Principal...Jeffrey Pegues Elementary Principal...Jennifer Bright Assistant Principal, High School...Travis Stalford Assistant Principal, Middle School...James Littleford Assistant Principal, Elementary...Misty Russel Assistant Principal, Elementary...Rejeanne Gilkey Assistant Principal, Early Learning Center...Kerin Lumm Director of Maintenance...Tom Hawthorne Director of Child Nutrition...Pamela Lane Director of Community Connections...Griffin Walker Accomplishments: The District s Accomplishments and Challenges District wide efforts continued to align our district standards, instructional materials and teaching methods with the Kansas Assessments. It is working, much in part to a dedicated staff willing to make the necessary adjustments. This year the district has initiated a number of programs to improve the academic success of our students. We are continuing with Literacy First and have made it a part of who we are and how we do business in Coffeyville. This process has been responsible for significant achievement growth in our students. K-6 teachers will use Everyday Math as their primary resource in teaching Math. We have high hopes for all of our students with these programs. Certainly the accomplishments we have had with our Age-to-Age Kindergarten program at Windsor Place, the Early Learning Center for students age birth to four, and our after school programs combined effort, are highlights of programs that we are very proud of. These programs have been given national recognition and have received a great deal of attention from other school districts and organizations. Parent groups are offering help with the transition of the students from each of these programs into the elementary school. 2

5 This year we have been able to offer preschool to all four year old age studnets in Coffeyville through a grant with the Department of Children and Family Services. The grant has extended an opportunity to students and families that has never been offered before to Coffeyville residents. We are excited about this opportunity for students, especially given the research about early childhood education and student readiness. For more details, visit for an informational brochure on Community Elementary School and for newsletters about program and facility improvements at Roosevelt and Field Kindley High School. There were many academic and activity accomplishments by our students. We are proud of them. Other successes throughout the district are too numerous to mention here. Challenges: Budgeting challenges always exist, and this year will be no exception. Although the state and courts continue to debate the adequate funding of schools, we must proceed on less a generation of students are left behind. This year there is a unique challenge that has nto been present in the past. For the past several year, the assessed valuation of the school district has been high enough (due to the nitrogen/fertilizer plan) that the district received no state aid. Recently, the dispute between the plant and the county has been settled. The result for this year is that the assessed valuation dropped approximately $7,,. This is a tremendous change of over 35% in one year. This drastic swing of valuation has had an effect. The school district again this year will receive no state aid, although normally the district would receive state aid. This is due to the state aid percentages are based on the previous year for the current year. With the change in aid, it roughly means that 1 mill in taxes would have, in the past, collected about $2,. Now, with the decrease in valuation, that same 1 mill in taxes will only collect about $13,. That is about $7, less than before. There is no state aid to make up the difference. If the district needs about $4 million to fund LOB, then that would equate to about a 13 mill increase just to cover the loss of the funds that the district once had. Through careful planning, the district will be able to keep the mill rate the same for the current year and utilize just about all of it s cash balances and contingency reserve to cover the loss. Also, the district has had to drop the mills in capital outlay and put those over into the LOB just to make it work. By doing these steps, the district should be able to counteract the nearly $1.1 million dollars that it was no longer receiving. We will have to wait and see what happens for next year. The process described above will only work for one year as the cash reserve funds is only one-time money, meaning when it s gone, it s gone. With all of the challenges, the goal is still the same: have a budget that works, meets the needs of our students and staff, and if reductions are necessary, that they impact the classroom education the least. 3

6 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) This table shows the total expenditures for all funds for the past two years as well as those for the projected year. 2. Summary of General Fund Expenditures by Function The table shows the actual expenditures by function code for the general fund for the last two year and the projected expenditures for the current year. The current year is higher as the budget is published to increase the authority in case enrollment is higher than expected. 3. Summary of Supplemental General Fund Expenditures by Function As the general fund decreases due to enrollment, the supplemental general fund also increases. This is reflected in the expenditures. 4. Summary of General and Supplemental General Fund Expenditures by Function This chart shows the expenditures of the Supplemental General fund and the General Fund combined together. 5. Summary of Special Education Fund by Function This page shows the expenditures by function of the Special Education Fund (Fund 3). Special Education expenses are increasing significantly this year. 6. Instruction Expenditures (1) This pages shows all of the expenditures that were made within the function code 1 for all funds. Function 1 is the code labeled instruction and includes items directly in the classroom. It does not include such items as bond payments for school buildings or transportation of students. 7. Student and Instructional Support Expenditures (21 & 22) Instructional support expenditures are those items that help to support the education process, such as guidance counseling, curriculum development, library, technology and media services. 8. General Administration Expenditures (23) This table and chart shows the expenditures for the general administration which is typically the Superintendent and Board Office personnel, excluding finance and curriculum. 9. School Administration Expenditures (24) This page shows the administrative expenses at the building level. 1. Operations and Maintenance Expenditures (26) This page shows all of the expenses that were in the operations and maintenance function code. It includes all salaries and benefits, as well as expenses for building repairs. 4

7 11. Other Costs (25 & 29: Other Supplemental Services) (3: Non-Instruction Services) This page is a type of catch-all page of the various other expenses for non-instructional services which includes finance, food service, transportation. 12. Capital Improvements (4) The capital outlay fund is for capital improvements to the facilities as well as some technology equipment. 13. Debt Services (5) Debt Services are the bond payments that are made. The payments include the principal and interest for each year. There is some interest that is paid each year as well on QZAB loans due to sequestration by the federal government. 14. Miscellaneous Information - Transfers Many funds receive their money based on transfers from the general or supplemental general funds. This page shows the total dollar amount that was transferred to other funds. 15. Miscellaneous Information Unencumbered Cash Balance by Fund This page shows the unencumbered cash balance within each of the funds at the start of the school year. 16. Reserve Funds Unencumbered Cash Balance There are no reserve funds. 17. Other Information - FTE This page shows some enrollment information from previous years as well as projected for this budget document. 18. Miscellaneous Information Mill Rates by Fund This page is similar to the Code 99 page and shows all the mill rates for the past two years as well as the proposed mill rate for the current year. 19. Other Information Assessed Valuation and Bonded Indebtedness This page shows the current assessed valuation and the bonded indebtedness for the school district. 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 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 12,566,428 58% 12,897,98 59% 3% 14,255,63 56% 11% Student Support Services 766,2 4% 769,36 4% % 898,589 4% 17% Instructional Support Services 295,87 1% 46,38 2% 37% 456,458 2% 12% General Administration 59,862 2% 466,5 2% -9% 48,985 2% 3% School Administration (Building) 925,89 4% 981,957 5% 6% 1,33,889 4% 5% Operations & Maintenance 1,888,983 9% 1,886,684 9% % 2,34,174 9% 22% Transportation 829,627 4% 851,58 4% 3% 883,661 3% 4% Food Services 1,157,546 5% 1,13,848 5% -2% 1,258,98 5% 11% Capital Improvements 861,699 4% 338,834 2% -61% 1,628,151 6% 381% Debt Services 1,831,533 8% 1,826,853 8% % 1,84,514 7% 1% Other Costs 193,726 1% 28,9 1% 7% 217,226 1% 4% Total Expenditures* 21,826,563 1% 21,763,338 1% % 25,256,88 1% 16% Amount per Pupil $12,67 $12,19 % $14,12 17% Current Expenditures** 18,984,246 1% 19,389,73 1% 2% 2,533,411 1% 6% Amount per Pupil $1,495 $1,78 2% $11,465 7% Percent of Expenditures Instruction*** (Total Expenditures) 12,53,646 57% 12,731,498 58% 1% 13,45,342 53% -5% Instruction*** (Current Expenditures) 12,53,646 66% 12,731,498 66% % 13,45,342 65% -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) 16,, 14,255,63 14,, 12,, 1,, 8,, 6,, 4,, 2,34,174 2,, 898, ,458 48,985 1,33, ,661 1,258,981,628,151 1,84, , Summary of Total Expenditures by Function Operations & Maintenance 9% Capital Improvements Food Services 6% 5% Transportation 4% School Administration (Building) 4% General Administration 2% Instructional Support 2% Debt Services 7% Student Support Services 4% Other Costs 1% Instruction 56% Instruction Student Support Services Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/17/213 1:23 AM Sumexpen.xlsx Page 1 of 24

10 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,714,93 48% 4,18,377 5% 8% 3,849,377 49% -4% Student Support 563,625 7% 455,43 6% -19% 457,628 6% 1% Instructional Support 257,68 3% 376,411 5% 46% 378,55 5% 1% General Administration 427,643 6% 374,44 5% -12% 376,568 5% 1% School Administration (Building) 774,933 1% 834,58 1% 8% 839,322 11% 1% Operations & Maintenance 1,18,864 15% 1,144,916 14% -3% 1,151,422 15% 1% Transportation 571,665 7% 571,955 7% % 575,24 7% 1% Capital Improvements % % % % % Other Costs 177,168 2% 193,258 2% 9% 194,357 2% 1% Total Expenditures 7,667,59 1% 7,968,98 1% 4% 7,822,428 1% -2% Amount per Pupil $4,239 $4,41 4% $4,368-1% 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 4,5, 4,, 3,849,377 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 457, ,55 376, ,322 1,151, ,24 194, Summary of General Fund Expenditures by Function Operations & Maintenance 15% School Administration (Building) 11% General Administration 5% Instructional Support 5% Transportation 7% Other Costs 2% Instruction 49% Student Support 6% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/213 1:23 AM Sumexpen.xlsx Page 2 of 24

11 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,855,75 79% 1,464,85 69% -21% 1,47,93 68% -4% Student Support % % % % % Instructional Support % % % % % General Administration 13,56 1% 31,28 1% 14% 26,941 1% -14% School Administration (Building) % % % % % Operations & Maintenance 493,56 21% 574,273 27% 16% 69,174 29% 6% Transportation % % % % % Capital Improvements % 4,78 2% % 34,519 2% -14% Other Costs % % % % % Total Expenditures 2,361,187 1% 2,19,716 1% -11% 2,78,564 1% -1% Amount per Pupil $1,35 $1,165-11% $1,161 % 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 2,, 1,8, 1,6, 1,4, 1,47,93 1,2, 1,, 8, 6, 4, 69, , 26,941 34, Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 29% General Administration 1% Capital Improvements 2% Instruction 68% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/213 1:23 AM Sumexpen.xlsx Page 3 of 24

12 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 5,569,168 56% 5,482,462 54% -2% 5,257,37 53% -4% Student Support 563,625 6% 455,43 5% -19% 457,628 5% 1% Instructional Support 257,68 3% 376,411 4% 46% 378,55 4% 1% General Administration 44,699 4% 45,72 4% -8% 43,59 4% -1% School Administration (Building) 774,933 8% 834,58 8% 8% 839,322 8% 1% Operations & Maintenance 1,673,92 17% 1,719,189 17% 3% 1,76,596 18% 2% Transportation 571,665 6% 571,955 6% % 575,24 6% 1% Capital Improvements % 4,78 % % 34,519 % -14% Other Costs 177,168 2% 193,258 2% 9% 194,357 2% 1% Total Expenditures 1,28,246 1% 1,78,696 1% 1% 9,9,992 1% -2% Amount per Pupil $5,544 $5,566 % $5,528-1% 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 6,, 5,257,37 5,, 4,, 3,, 2,, 1,, 457, ,55 43,59 839,322 1,76, ,24 34, , Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 18% School Administration (Building) 8% General Administration 4% Instructional Support 4% Transportation 6% Student Support 5% Other Costs 2% Instruction 53% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/213 1:23 AM Sumexpen.xlsx Page 4 of 24

13 257, ,75 38, 2,35,315 1,995,58 2,265,8 USD# 445 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,35,315 89% 1,995,58 88% -2% 2,265,8 88% 14% Student Support % % % % % Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Transportation 257,679 11% 278,75 12% 8% 38, 12% 1% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,292,994 1% 2,274,33 1% -1% 2,573,8 1% 13% Amount per Pupil $1,268 $1,256-1% $1,437 14% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 2,5, 2,, 1,5, 1,, , Summary of Special Education Fund by Function Transportation 12% Instruction Student Support Instructional Support Instruction 88% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/213 1:23 AM Sumexpen.xlsx Page 5 of 24

14 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 3,714,93 4,18,377 8% 3,849,377-4% Federal Funds 82,588 1,136,68 38% 1,639,93 44% Supplemental General 1,855,75 1,464,85-21% 1,47,93-4% At Risk (4yr Old) 13,69 99,819-3% 154,721 55% At Risk (K-12) 2,416,3 2,526, 5% 2,548,5 1% Bilingual Education 1, 11,9 19% 26,55 123% Virtual Education % 8,1 % Capital Outlay 35, ,6 363% 849, % Driver Education 11,571 13,537 17% 42, % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 2,35,315 1,995,58-2% 2,265,8 14% Cost of Living % % Vocational Education 734, ,45-1% 783,237 8% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 64, ,13-14% 679,87 23% Contingency Reserve % Text Book & Student Material 34,234 2,595-92% Activity Fund 155, ,29 19% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 12,566,428 12,897,98 3% 14,255,63 11% Enrollment (FTE)* 1,88.8 1,81.7 % 1, % Amount per Pupil 6,947 7,123 3% 7,959 12% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 12,566,428 12,897,98 3% 14,255,63 11% 14,5, 14,, 13,5, 13,, 12,5, 12,, 11,5, Instruction Expenditures 14,255,63 12,897,98 12,566, Instruction Expenditures 5,, 4,, 3,, 2,, 1,, 4,18,377 3,714,93 3,849,377 2,35,315 2,265,8 1,855,75 1,995,58 1,464,85 1,47, General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/17/213 1:23 AM Sumexpen.xlsx Page 6 of 24

15 Student Support Expenditures (21) USD# 445 % % inc/ inc/ Actual Actual dec Budget dec General 563, ,43-19% 457,628 1% Federal Funds 1, , % 179,255 44% Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 1 % -1% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 154, ,158-3% 211,9 42% Summer School % % Special Education % % Cost of Living % % Vocational Education % 857 8% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 46,173 39,796-14% 48,949 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 766,2 769,36 % 898,589 17% Enrollment (FTE)* 1,88.8 1,81.7 % 1, % Amount per Pupil % 52 18% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 766,2 769,36 % 898,589 17% Amount per Pupil $437 $44 1% $51 16% Student Support Expenditures 9, 88, 86, 84, 82, 8, 78, 76, 74, 72, 7, 766,2 769,36 898, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/17/213 1:23 AM Sumexpen.xlsx Page 7 of 24

16 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 257,68 376,411 46% 378,55 1% Federal Funds 1, % 1,443 44% 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 23,411 15,74-33% 6, % 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 15,391 13,265-14% 16,316 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 295,87 46,38 37% 456,458 12% Enrollment (FTE)* 1,88.8 1,81.7 % 1, % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 295,87 46,38 37% 456,458 12% Amount per Pupil $164 $224 37% $255 14% Instructional Support Expenditures 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, 456,458 46,38 295, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/17/213 1:23 AM Sumexpen.xlsx Page 8 of 24

17 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 427, ,44-12% 376,568 1% Federal Funds 13,454 12,764-5% 18,416 44% Supplemental General 13,56 31,28 14% 26,941-14% 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 55,79 48,16-14% 59,6 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 59, ,5-9% 48,985 3% Enrollment (FTE)* 1,88.8 1,81.7 % 1, % Amount per Pupil % 269 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 59, ,5-9% 48,985 3% 51, 59,862 General Administration Expenditures 5, 49, 48, 47, 46, 45, 466,5 48,985 44, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/17/213 1:23 AM Sumexpen.xlsx Page 9 of 24

18 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 774, ,58 8% 839,322 1% Federal Funds 61,914 6,312-3% 87,17 44% Supplemental General % % At Risk (4yr Old) 6, 6,18 3% 9,579 55% 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 1, % 1,782 8% Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 82,242 7,885-14% 87,189 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 925,89 981,957 6% 1,33,889 5% Enrollment (FTE)* 1,88.8 1,81.7 % 1, % Amount per Pupil % 577 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 925,89 981,957 6% 1,33,889 5% School Administration Expenditures 1,4, 1,2, 1,, 98, 96, 94, 92, 9, 88, 86, 1,33, , , NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/17/213 1:23 AM Sumexpen.xlsx Page 1 of 24

19 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 1,18,864 1,144,916-3% 1,151,422 1% Federal Funds % % Supplemental General 493,56 574,273 16% 69,174 6% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 113,33 82,398-27% 439,53 433% Driver Training 6,22 1,687-73% 5, % Declining Enrollment % % Extraordinary School Program % % Food Service 36,449 32,464-11% 36,33 11% 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 59,19 5,946-14% 62,662 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 1,888,983 1,886,684 % 2,34,174 22% Enrollment (FTE)* 1,88.8 1,81.7 % 1, % Amount per Pupil 1,44 1,42 % 1,287 23% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,888,983 1,886,684 % 2,34,174 22% Operations and Maintenance Expenditures 2,5, 2,34,174 2,, 1,888,983 1,886,684 1,5, 1,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/17/213 1:23 AM Sumexpen.xlsx Page 11 of 24

20 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 571, ,955 % 575,24 1% Federal Funds 19 % % 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 257, ,75 8% 38, 1% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % 3 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 829, ,58 3% 883,661 4% Enrollment (FTE)* 1,88.8 1,81.7 % 1, % Amount per Pupil % 493 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 829, ,58 3% 883,661 4% Transportation Expenditures 89, 883,661 88, 87, 86, 85, 84, 83, 82, 81, 8, 829, , NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/17/213 1:23 AM Sumexpen.xlsx Page 12 of 24

21 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 1,128,936 1,16,189-2% 1,227,767 11% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 28,61 24,659-14% 3,331 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 1,157,546 1,13,848-2% 1,258,98 11% Enrollment (FTE)* 1,88.8 1,81.7 % 1, % Amount per Pupil % 72 12% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,157,546 1,13,848-2% 1,258,98 11% Food Service Expenditures 1,26, 1,24, 1,22, 1,2, 1,18, 1,16, 1,14, 1,12, 1,1, 1,8, 1,6, 1,258,98 1,157,546 1,13, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/17/213 1:23 AM Sumexpen.xlsx Page 13 of 24

22 Other Costs (25 & 29: Other Supplemental Services) (33: Community Services Operations) % % inc/ inc/ Actual Actual dec Budget dec General 177, ,258 9% 194,357 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 % 5, % 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 16,146 13,917-14% 17,118 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 193,726 28,9 7% 217,226 4% Enrollment (FTE)* 1,88.8 1,81.7 % 1, % Amount per Pupil % 121 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 193,726 28,9 7% 217,226 4% Other Costs 22, 217, , 21, 28,9 25, 2, 195, 193,726 19, 185, 18, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/17/213 1:23 AM Sumexpen.xlsx Page 14 of 24

23 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General 4,78 % 34,519-14% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 861, ,756-65% 1,593, % 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 861, ,834-61% 1,628, % Enrollment (FTE)* 1,88.8 1,81.7 % 1, % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 861, ,834-61% 1,628, % Capital Improvements (4) 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 1,628, , , NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/17/213 1:23 AM Sumexpen.xlsx Page 15 of 24

24 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 1,283 % 6, % 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 1,831,533 1,825,57 % 1,833,67 % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,831,533 1,826,853 % 1,84,514 1% Enrollment (FTE)* 1,88.8 1,81.7 % 1, % Amount per Pupil 1,13 1,9 % 1,28 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,831,533 1,826,853 % 1,84,514 1% Deb Services (51) 1,845, 1,84, 1,84,514 1,835, 1,831,533 1,83, 1,826,853 1,825, 1,82, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/17/213 1:23 AM Sumexpen.xlsx Page 16 of 24

25 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 4,64,176 3,876,86-5% 4,9,724 6% Federal Funds % % Supplemental General 1,63,437 1,884,299 18% 1,361,44-28% 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 5,667,613 5,761,159 2% 5,452,164-5% Enrollment (FTE)* 1,88.8 1,81.7 % 1, % Amount per Pupil 3,133 3,182 2% 3,44-4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,667,613 5,761,159 2% 5,452,164-5% Transfers (52) 5,8, 5,75, 5,7, 5,65, 5,6, 5,55, 5,5, 5,45, 5,4, 5,35, 5,3, 5,25, 5,761,159 5,667,613 5,452, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/17/213 1:23 AM Sumexpen.xlsx Page 17 of 24

26 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General Federal Funds 46,433 54,778 54,777 Supplemental General 1,34,693 71, ,96 At Risk (4yr Old) 56,761 56,761 56,762 At Risk (K-12) 22,476 22, ,428 Bilingual Education 11,794 11,794 11,794 Virtual Education Capital Outlay 1,812,41 2,41,743 2,89,93 Driver Training 33,352 33,94 33,93 Declining Enrollment Extraordinary School Program Food Service 238, , ,158 Professional Development 25,652 25,427 35,88 Parent Education Program 65,218 65,218 67,177 Summer School Special Education 364, , ,89 Cost of Living Vocational Education 13,556 13,91 136,91 Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 59,2 59,2 59,2 Text Book & Student Material 35,799 27,51 51,369 Activity Fund 18,35 37,74 41,726 Bond and Interest #1 1,153,746 1,439,554 34,941 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 6,62,579 6,323,853 5,328,915 Enrollment (FTE)* 1,88.8 1,81.7 1,791. Amount per Pupil 3,352 3,492 2,975 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 6,62,579 6,323,853 5,328,915 Unencumbered Cash Balances by Fund 7,, 6,, 6,62,579 6,323,853 5,328,915 5,, 4,, 3,, 2,, 1,, 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. 9/17/213 1:23 AM Sumexpen.xlsx Page 18 of 24

27 Reserve Funds Unencumbered Cash Balance USD# 445 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. 9/17/213 1:23 AM Sumexpen.xlsx Page 19 of 24

28 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 1, ,78.7 % 1, % 1,746.6 % 1, % Enrollment (FTE)** 1, ,815.2 % 1,88.8 % 1,81.7 % 1, % Number of Students - Free Meals 1,12 1,99 % 1,139 4% 1,164 2% 1,164 % Number of Students - Reduced Meals % 22-31% 199-1% 211 6% FTE Enrollment for Budget Authority Enrollment (FTE)** Used for Calculating "Amount per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/17/213 1:23 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 # 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 7% Supplemental General 48% General 45% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest #1 Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/17/213 1:23 AM Sumexpen.xlsx Page 21 of 24

30 Other Information USD# Actual Actual Budget Assessed Valuation $27,96,241 $25,846,22 $129,994,125 Bonded Indebtedness $17,787,38 $16,51,4 $15,149,7 Assessed Valuation $25,, $2,, $27,96,241 $25,846,22 $15,, $129,994,125 $1,, $5,, $ Bonded Indebtedness $18,, $17,5, $17,, $16,5, $16,, $15,5, $15,, $14,5, $14,, $13,5, $17,787,38 $16,51,4 $15,149, /17/213 1:23 AM Sumexpen.xlsx Page 22 of 24

31 USD 445 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 11,913,152 9,688,368 2,224,784 XXXXXXXX Supplemental General 3,44,4 332,96 3,17,44 XXXXXXXX Adult Education At Risk (4yr Old) 164,3 56, ,464 Adult Supplemental Education At Risk (K-12) 2,548,5 223, ,325,2 Bilingual Education 26,55 11, ,724 Virtual Education 8,1 4 8,6 Capital Outlay 2,889,727 2,89,93 79,824 Driver Training 48,3 33,93 9,2 6,7 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 1,263,8 255,158 8, , , 181,595 Professional Development 65,9 35, , Parent Education Program 211,9 67,177 87, ,995 Summer School Special Education 2,573,8 368, ,25,667 Vocational Education 794, ,91 21, ,234 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants Textbook & Student Materials Revolving 51,369 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 1,1,12 1,1,12 XXXXXXXXX Contingency Reserve 59,2 XXXXXXXXX Activity Funds 41,726 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 1,833,67 34,941 1,791, ,139 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 1,925,381 54,777 xxxxxxxxxxx 1,87,64 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 3,78,972 5,328,915 1,795,242 2,642, ,452,164 7,391, ,139 Less Transfers 5,452,164 TOTAL Budget Expenditures $25,256,88 Sources of Revenue - - State, Federal, Local State Revenues 8,911,942 8,89,38 1,795,242 Federal Revenues 1,735,888 2,263,336 2,642,275 Local Revenues 17,29,31 15,375,915 12,843,794 Total Revenues 27,676,861 26,529,559 26,281,311 Revenues Per Pupil 15,31 14,652 14,674