USD 231 Gardner-Edgerton

Transcription

1 USD 231 Gardner-Edgerton

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

3 Budget General Information USD #: 231 Gardner-Edgerton Dear Patron, In this booklet, you will find information pertaining to the School District Budget. The Public Hearing on the proposed budget will occur during the Board of Education Meeting on Monday, August 15, 211. The meeting will take place at 231 East Madison Street in Gardner and is scheduled to begin at 6 p.m. Financially speaking, the district currently finds itself in the midst of a very challenging budgetary situation. While student enrollment continues to grow at the rate of four to six percent each year, significant reductions in state funding have placed the budget in a precarious position. While great gains have been made in recent years in the areas of student achievement, the financial support necessary to continue and support this momentum has taken several steps backwards with the recent actions of elected officials in the State of Kansas. Although national and statewide economic conditions continue to struggle to recover from the recent recession, it is difficult to determine whether or not the reductions to the school finance formula were simply one-time maneuvers by the Kansas Legislature or the first step of many more to come in the wrong direction. It is with that uncertainty in mind that many decisions regarding this budget have been developed as we continue to analyze our fiscal future. Managing growth continues to be a complex task for the Board of Education. Balancing school boundaries, purchasing land for new schools, constructing new schools, maintaining and improving existing schools, reviewing and revising the curricular standards to maintain compliance with Federal and State mandates and recruiting and retaining quality staff continue to be many of the challenges that the Board of Education and Administration deal with on a daily basis. Fortunately, they are facing the task head on and planning ahead to meet the needs of our students. The Board of Education and the Staff of the district invite you to visit your schools often. The district is proud of its recent record of accomplishments and is looking forward to an exciting future as the district continues to evolve into one of the premier school districts in the area. Please feel free to contact me if you have questions or comments about the information contained within this budget booklet. Sincerely, Eric Hansen, Executive Director of Business & Finance 1

4 Budget General Information Board Members Randy Fruits Res. (913) S. Moonlight Rd. Gardner, Kansas 663 Mark Grannell Res. (913) Four Corners Road Gardner, Kansas 663 Mary Herbert Res. (913) W. 199 th Gardner, Kansas 663 Michael McNulty Res. (913) W. 172 nd Street Gardner, Kansas 663 Ron Ragan Res. (913) Gardner East Road Gardner, Kansas 663 Tim Rayburn Res. (913) North Birch Gardner, Kansas 663 James Repshire Res. (913) W. 4 th Street Edgerton, Kansas 6621 repshirej@usd231.com 2

5 Key Staff Dr. Bill Gilhaus, Superintendent of Schools Lana Gerber, Executive Director of Administrative Services & H.R. Eric Hansen, Executive Director of Business & Finance Dr. Christy Ziegler, Executive Director of Educational Services Lora Baugher, Director of Information Systems Ben Crosier, Chief Technology Director Gary Diener, Director of Operations Dr. Judy Martin, Director of Special Education Auxiliary Services Dr. Jody Marshall, Director, Special Education Learning Services Leann Northway, Director of Community Relations Pam Stranathan, Director of Secondary Educational Services Linda Wilhelm, Director of Elementary Educational Services Phil Lenahan, Director of Buildings & Grounds Carol Semrau, Director of Nutrition Services Sue Amos, Coordinator of Testing & Assessments Lisa Berg, Clerk of the Board 3

6 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Expenditures (1) 7. Student and al Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. (25 & 29: Other Supplemental Services) (3: Non- Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information - Transfers 15. Miscellaneous Information Unencumbered Cash Balance by Fund 16. Reserve Funds Unencumbered Cash Balance 17. Other Information - FTE 18. Miscellaneous Information Mill Rates by Fund 19. Other Information Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 4

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

8 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 27,413,98 48% 28,863,4 48% 5% 3,916,817 48% 7% Student & al Support 3,92,826 7% 4,49,22 7% 4% 3,925,264 6% -3% General Administration 1,478,6 3% 1,632,53 3% 1% 1,544,76 2% -5% School Administration (Building) 2,466,794 4% 2,563,138 4% 4% 2,691,957 4% 5% Operations & Maintenance 3,679,722 6% 3,189,265 5% -13% 2,797,71 4% -12% Capital Improvements 1,733,575 3% 2,56,561 4% 45% 3,591,58 6% 43% Debt Services 1,689,484 19% 11,297,24 19% 6% 11,962,235 19% 6% 5,686,287 1% 6,179,78 1% 9% 6,526,384 1% 6% Total Expenditures 57,51,268 1% 6,28,738 1% 6% 63,955,951 1% 6% Amount per Pupil $12,539 $12,739 2% $12,934 2% 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. Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: - 1 Operations & Maintenance - 26 Student & al Support - 21 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Transfers ,, 3,, Summary of Total Expenditures By Function (All Funds) 25,, 2,, ,, 1,, 5,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Operations & Maintenance 4% School Administration (Building) 4% Debt Services 19% Capital Improvements 6% 1% General Administration 3% 48% Student & al Support 6% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 9/19/211 3:39 PM Sumexpen.xls Page 1 of 19

9 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,838,67 53% 11,46,956 53% 5% 11,792,27 55% 3% Student & al Support 1,858,2 9% 1,847,175 9% -1% 1,811,862 8% -2% General Administration 926,237 5% 1,91,36 5% 18% 994,618 5% -9% School Administration (Building) 2,292,57 11% 2,384,292 11% 4% 2,375,93 11% % Operations & Maintenance 2,242,484 11% 2,321,961 11% 4% 2,19,576 9% -13% Capital Improvements % % % % % 2,411,984 12% 2,523,884 12% 5% 2,539,864 12% 1% Total Expenditures 2,569,362 1% 21,575,628 1% 5% 21,533,283 1% % Amount per Pupil $4,521 $4,56 1% $4,355-4% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. Summary of General Fund Expenditures by Function 14,, 12,, 1,, 8,, 6,, ,, 2,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function 12% Operations & Maintenance 9% School Administration (Building) 11% General Administration 5% Student & al Support 8% 55% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/19/211 3:39 PM Sumexpen.xls Page 2 of 19

10 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 4,343,567 81% 5,279,923 94% 22% 5,579,396 98% 6% Student & al Support 1,92 % 114,797 2% 1413% 114,797 2% % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 1,2,39 19% 28,51 4% -79% % -1% Capital Improvements % % % % % % % % % % Total Expenditures 5,347,49 1% 5,62,771 1% 5% 5,694,193 1% 2% Amount per Pupil $1,175 $1,184 1% $1,152-3% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 6,, Summary of Supplemental General Fund Expenditures by Function 5,, 4,, 3,, ,, 1,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Student & al Support 2% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 98% 9/19/211 3:39 PM Sumexpen.xls Page 3 of 19

11 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 15,181,634 59% 16,686,879 61% 1% 17,371,666 64% 4% Student & al Support 1,859,112 7% 1,961,972 7% 6% 1,926,659 7% -2% General Administration 926,237 4% 1,91,36 4% 18% 994,618 4% -9% School Administration (Building) 2,292,57 9% 2,384,292 9% 4% 2,375,93 9% % Operations & Maintenance 3,244,874 13% 2,53,12 9% -22% 2,19,576 7% -2% Capital Improvements % % % % % 2,411,984 9% 2,523,884 9% 5% 2,539,864 9% 1% Total Expenditures 25,916,411 1% 27,178,399 1% 5% 27,227,476 1% % Amount per Pupil $5,696 $5,744 1% $5,56-4% 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 2,, 18,, ,, ,, ,, 1,, 8,, 6,, 4,, 2,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 7% 9% School Administration (Building) 9% Student & al Support General Administration 4% Student & al Support 7% 64% General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/19/211 3:39 PM Sumexpen.xls Page 4 of 19

12 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 6,128,844 79% 6,678,365 8% 9% 6,84,417 8% 2% Student & al Support 9,842 % % -1% % % General Administration 396,53 5% 395,953 5% % 325,177 4% -18% School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 1,175,358 15% 1,227,663 15% 4% 1,339,67 16% 9% Total Expenditures 7,71,97 1% 8,31,981 1% 8% 8,469,264 1% 2% Amount per Pupil $1,695 $1,754 4% $1,713-2% 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 8,, 7,, 6,, 5,, 4,, ,, ,, 1,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function General Administration 4% 16% 8% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/19/211 3:39 PM Sumexpen.xls Page 5 of 19

13 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,838,67 11,46,956 5% 11,792,27 3% Federal Funds 51, ,715-3% 689,519 41% Supplemental General 4,343,567 5,279,923 22% 5,579,396 6% At Risk (4yr Old) 34,548 36,48 4% 38,813 8% At Risk (K-12) 1,36,567 1,34,426 % 1,388,658 6% Bilingual Education 252,12 27,84 7% 287,48 6% Virtual Education % % Capital Outlay 166, , % 369,245-2% Driver Education 14,262 79,85 46% 78,54-2% Declining Enrollment % % Extraordinary School Program 297,16 317,853 7% 43,911 27% Food Service % % Professional Development % % Parent Education Program % % Summer School 39,521 85,11 115% 84,54-1% Special Education 6,128,844 6,678,365 9% 6,84,417 2% Cost of Living % % Vocational Education 534, ,339 % 522,883-2% Gifts/Grants 4,635 3,973-92% 64,716 19% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 1,392,688 1,51,447 8% 2,812,897 87% Contingency Reserve 1,, -1% Text Book & Student Material 163,63 236,753 45% Activity Fund 149,922 % -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 27,413,98 28,863,4 5% 3,916,817 7% Enrollment (FTE)* 4, , % 4, % Amount per Pupil 6,25 6,1 1% 6,252 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 27,413,98 28,863,4 5% 3,916,817 7% 35,, 3,, 25,, 2,, 15,, 1,, 5,, Expenditures Expenditures 14,, 12,, 1,, 8,, 6,, 4,, 2,, 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. 9/19/211 3:39 PM Sumexpen.xls Page 6 of 19

14 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 1,858,2 1,847,175-1% 1,811,862-2% Federal Funds 62, ,476 8% 669,476 % Supplemental General 1,92 114, % 114,797 % At Risk (4yr Old) % % At Risk (K-12) 564,947 51,13-1% 51,13 % Bilingual Education % % Virtual Education % % Capital Outlay 259, ,715 24% 251,957-22% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 75,23 1,835 34% 77,152-23% Parent Education Program 167,2 17,862 2% 174,92 2% Summer School 11,7 5,836-47% 5,171-11% Special Education 9,842-1% % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 153, ,428 3% 31,654 97% Contingency Reserve % Text Book & Student Material 182, ,993-18% Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,92,826 4,49,22 4% 3,925,264-3% Enrollment (FTE)* 4, , % 4, % Amount per Pupil % 794-7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,92,826 4,49,22 4% 3,925,264-3% Amount per Pupil $859 $854-1% $792-7% Student and al Support Expenditures 4,5, 4,, 3,5, 3,, 2,5, 2,, 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. 9/19/211 3:39 PM Sumexpen.xls Page 7 of 19

15 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 926,237 1,91,36 18% 994,618-9% Federal Funds 63,15 65,917 4% 65,917 % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 12,867 4,915-62% 3,686-25% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 396,53 395,953 % 325,177-18% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,293 74,385-7% 154,678 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 1,478,6 1,632,53 1% 1,544,76-5% Enrollment (FTE)* 4, , % 4, % Amount per Pupil % 312-9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,478,6 1,632,53 1% 1,544,76-5% 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, General Administration Expenditures 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. 9/19/211 3:39 PM Sumexpen.xls Page 8 of 19

16 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 2,292,57 2,384,292 4% 2,375,93 % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 19,438 22,127 14% 22,127 % Bilingual Education % % Virtual Education % % Capital Outlay 14,643 9,849-33% 7,724-22% 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 14, ,87 5% 287,13 95% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,466,794 2,563,138 4% 2,691,957 5% Enrollment (FTE)* 4, , % 4, % Amount per Pupil % 544 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,466,794 2,563,138 4% 2,691,957 5% School Administration Expenditures 3,, 2,5, 2,, 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. 9/19/211 3:39 PM Sumexpen.xls Page 9 of 19

17 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 2,242,484 2,321,961 4% 2,19,576-13% Federal Funds % % Supplemental General 1,2,39 28,51-79% -1% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 286, ,82 3% 278,852-25% Driver Training 5,749 17,665 27% 18,17 3% Declining Enrollment % % Extraordinary School Program % % Food Service 17, , % 22,82 65% 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 124,85 135,55 9% 26,355 92% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,679,722 3,189,265-13% 2,797,71-12% Enrollment (FTE)* 4, , % 4, % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,679,722 3,189,265-13% 2,797,71-12% 4,, Operations and Maintenance Expenditures 3,5, 3,, 2,5, 2,, 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. 9/19/211 3:39 PM Sumexpen.xls Page 1 of 19

18 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 2,411,984 2,523,884 5% 2,539,864 1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 42,421 32,731-23% 31,816-3% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 1,937,761 2,268,25 17% 2,368,974 4% Professional Development % % Parent Education Program % % Summer School % % Special Education 1,175,358 1,227,663 4% 1,339,67 9% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 118, ,297 7% 246,6 93% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,686,287 6,179,78 9% 6,526,384 6% Enrollment (FTE)* 4, , % 4, % Amount per Pupil 1,25 1,36 4% 1,32 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,686,287 6,179,78 9% 6,526,384 6% 7,, 6,, 5,, 4,, 3,, 2,, 1,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/19/211 3:39 PM Sumexpen.xls Page 11 of 19

19 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 1,627,147 2,44,66 48% 3,464,64 44% 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 16,428 11,955-4% 127,444 25% Temporary Note % % SUBTOTAL 1,733,575 2,56,561 45% 3,591,58 43% Enrollment (FTE)* 4, , % 4, % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,733,575 2,56,561 45% 3,591,58 43% Capital Improvements (4) 4,, 3,5, 3,, 2,5, 2,, 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. 9/19/211 3:39 PM Sumexpen.xls Page 12 of 19

20 Debt Services Expenditures (51) USD# 231 % % 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 % 53,755 % 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 1,689,484 11,297,24 6% 11,431,48 1% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,689,484 11,297,24 6% 11,962,235 6% Enrollment (FTE)* 4, , % 4, % Amount per Pupil 2,349 2,387 2% 2,419 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,689,484 11,297,24 6% 11,962,235 6% Debt Services (51) 14,, 12,, 1,, 8,, 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. 9/19/211 3:39 PM Sumexpen.xls Page 13 of 19

21 Transfers (52) USD# 231 % % inc/ inc/ Actual Actual dec Budget dec General 5,455,75 5,456,28 % 6,42,951 18% Federal Funds % % Supplemental General 3,119,931 3,367,975 8% 3,686,162 9% 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 8,575,636 8,824,183 3% 1,17,113 15% Enrollment (FTE)* 4, , % 4, % Amount per Pupil 1,885 1,865-1% 2,44 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 8,575,636 8,824,183 3% 1,17,113 15% Transfers (52) 12,, 1,, 8,, 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. 9/19/211 3:39 PM Sumexpen.xls Page 14 of 19

22 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 29 July 1, 21 July 1, 211 General Federal Funds 19,848 Supplemental General 391, ,547 45,936 At Risk (4yr Old) 5,54 3, At Risk (K-12) 192, ,999 Bilingual Education 4,36 25, Virtual Education Capital Outlay 4,332,871 4,237,135 2,875,712 Driver Training 5,916 83,249 32,812 Declining Enrollment Extraordinary School Program 57,183 33,894 55,73 Food Service 474, ,951 28,79 Professional Development 27,91 52,987 2,152 Parent Education Program 25,792 16, Summer School 18,133 32,598 2,393 Special Education 1,153,45 721, Cost of Living Vocational Education 91,779 5, Gifts/Grants 372,547 34,458 5,766 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 1,, Text Book & Student Material 12, ,258 1,829 Activity Fund 15,32 69,932 Bond and Interest #1 1,16,863 1,64,23 1,292,819 Bond and Interest #2 No Fund Warrant Special Assessment 147,589 14,591 93,892 Temporary Note SUBTOTAL 18,54,126 16,596,164 14,164,831 Enrollment (FTE)* 4, , ,944.8 Amount per Pupil 4,75 3,57 2,865 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 18,54,126 16,596,164 14,164,831 Unencumbered Cash Balances by Fund 2,, 18,, 16,, 14,, 12,, 1,, 8,, 6,, 4,, 2,, July 1, 29 July 1, 21 July 1, 211 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. 9/19/211 3:39 PM Sumexpen.xls Page 15 of 19

23 Reserve Funds Unencumbered Cash Balance USD# 231 July 1, 29 July 1, 21 July 1, 211 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 29 July 1, 21 July 1, 211 *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. 9/19/211 3:39 PM Sumexpen.xls Page 16 of 19

24 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 4, , % 4,54.9 5% 4, % 4, % Enrollment (FTE)** 4,129. 4, % 4, % 4, % 4, % Number of Students - Free Meals % 1,94 36% 1,181 8% 1,299 1% Number of Students - Reduced Meals % 44 2% % 545 5% 6. Enrollment (FTE)* for Budget Authority Enrollment (FTE)** Used for Calculating "Amount Per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/19/211 3:39 PM Sumexpen.xls Page 17 of 19

25 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond 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 39% Special Assessment 1% General 24% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest #1 Capital Outlay 1% Supplemental General 26% Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/19/211 3:39 PM Sumexpen.xls Page 18 of 19

26 Other Information USD# Actual Actual Budget Assessed Valuation $241,95,312 $231,944,678 $227,14,359 Bonded Indebtedness $18,43, $12,35, $97,53, Assessed Valuation $3,, $25,, $2,, $15,, $1,, $5,, $ Bonded Indebtedness $12,, $1,, $8,, $6,, $4,, $2,, $ /19/211 3:39 PM Sumexpen.xls Page 19 of 19