PROFILE INFORMATION HIAWATHA USD #

Transcription

1 PROFILE INFORMATION 25-6 HIAWATHA USD #45 School Finance Kansas State Department of Education Landon State Office Building 9 SW Jackson Street, Suite 356 Topeka, Kansas

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 25-26 Budget General Information USD #: 45 Introduction Hiawatha USD 45 serves residents in an area of 33 square miles and has a valuation of $97,6,679. The district is comprised of the communities of Fairview, Hamlin, Hiawatha, Padonia, Reserve and Robinson. USD 45 has three attendance centers. Hiawatha Elementary School houses grades Pre K-4, Hiawatha Middle School houses grades 5-8 and Hiawatha High School houses grades 9-2. All three attendance centers are located in Hiawatha. The district also has an alternative high school which enrolls students who have dropped out of high school and are returning to complete the requirements for a high school diploma. The alternative center also takes students who are currently enrolled but not making sufficient progress toward graduation, as well as offers credit recovery for all students in grades 9-2. USD 45 receives special education services from the Brown County Special Education Interlocal. The Interlocal provides services to Hiawatha USD 45 and South Brown County USD 43. The tax rate for the school district for the 24-5 school year was The breakdown of the mills was 2 mills for the General Fund, 8.96 mills for the Supplemental General Fund, 6.8 mills for Capital Outlay and mills for Bond and Interest. The number of full time students for the same year was In April 25, patrons supported a $9,2, bond issue, which will increase the Bond and Interest mill levy for the year by approximately 7.3 mills. For the school year, the Base Budget Per Pupil funding was increased by $4.. However, the legislative recalculation of Local Option Budget State Aid resulted in a significant budget reduction. We have done everything possible to minimize the effect on classroom instruction, and, overall, our students are receiving a high-quality education as seen in their test scores, graduation rate and academic accomplishments. The schools have consistently demonstrated student readiness for college and careers, and the district has had a number of National Merit Finalists, a Rhodes Scholar and a Fulbright Scholar. Board Members Pete Rosá, President th Street, Hiawatha, Kansas, Denise Elffner, Vice President 22 Navajo, Hiawatha, Kansas, Jeff Brockhoff th St, Powhattan, Kansas Amy Kopp th Rd, Hiawatha, Kansas Ian Schuetz 64 Miami, Hiawatha, Kansas, Tom Simmer 33 Maple Hollow Dr, Hiawatha, Kansas John Wright 38 Redbud Road, White Cloud, Kansas, 6694 Superintendent: Business Office Staff: District Directors: Key Staff Penny Hargrove Lesli Grimm, Director of Finance Jill Sprick, Treasurer/Payroll Clerk Brenda Thonen, Accounts Payable Clerk Matt Cluck, District Maintenance Coordinator Mary Clary (State & Federal Programs/Transportation/ Food Service) Tom Schmitz (Curriculum/Testing)

4 The District s Accomplishments and Challenges Accomplishments: The district has adopted six district and building goals that will drive continued improvements. These goals include: ) College and Career Readiness; 2) Best Practices for Curriculum, Instruction and Assessments; 3) Best Practices for Student Learning; 4) Continual School Improvement; 5) Focusing on the Needs and Development of the Whole Child; and 6) Technology Integration. The district provides many opportunities for students to receive extra academic support. Programs include after school academic help for students in grades K-2, paraprofessionals to provide individual help to students in grades K-6 during the school day, Multi-Tier System of Supports (MTSS) for all students, an alternative education classroom for students in grades 9-2, a dropout recovery program for high school students, credit recovery for students in grades 9-2 and a summer school program. Students in all attendance centers take part in community service projects. These projects range from providing food for those in need to delivering meals-on-wheels to the homebound. By participating in these community service projects, high school students can graduate with citizenship honors. Challenges: With limited budget increases and more mandates, it has been difficult to fund a salary schedule that will allow us to compete for quality teachers. We have to choose between offering a quality academic program for our students and reducing some programs to allow for better teacher salaries. Our teachers and board members have placed more emphasis on maintaining quality academic programs than higher salaries. The budget allows no increase and is frozen through the school year under the new block grant. The current BBPP of $3,852 is significantly lower than the BBPP commitment of $4,433 and does not provide funds to cover increased operational costs. Therefore, reductions to staffing and programs were necessary. With the waiver granted by the United States Department of Education, USD 45 will be implementing new assessments in math and English Language Arts for gaging student achievement. A focus on a student growth model, closing the achievement gap and the state assessments will all be used to determine student academic success will continue to be a year of piloting accountability changes, continued improvements with MTSS and preparation for the new Kansas College and Career Readiness Standards. 2

5 Supplemental Information for the Following Tables. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Instruction Expenditures () 7. Student Support Expenditures (2) 8. Instructional Support Expenditures (22) 9. General Administration Expenditures (23). School Administration Expenditures (24). Central Services Expenditures (25) 2. Operations and Maintenance Expenditures (26) 3. Transportation Expenditures (27) 4. Other Support Services Expenditures (29) 5. Food Service Expenditures (3) 6. Community Services Operations (33) 7. Capital Improvements (4) 8. Debt Services (5) 9. Miscellaneous Information Transfers (52) 2. Miscellaneous Information Unencumbered Cash Balance by Fund 2. Reserve Funds Unencumbered Cash Balance 22. Other Information Enrollment Information 23. Miscellaneous Information Mill Rates by Fund 24. Other Information Assessed Valuation and Bonded Indebtedness 3

6 Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as follows: Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. KSDE Website Information Available K-2 Statistics (Building, District or State Totals) website below: Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications website below: Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card website below: Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 4

7 USD# 45 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 5,956,739 55% 5,939,79 55% % 6,829,294 54% 5% Student Support Services 337,396 3% 32,735 3% -5% 358,334 3% % Instructional Support Services 423,52 4% 327,638 3% -23% 296,939 2% -9% Administration & Support,23,45 %,54,56 % -6%,22,875 9% 4% Operations & Maintenance,27,577 %,3,674 % -8%,285,32 % 5% Transportation 289,657 3% 396,248 4% 37% 528,68 4% 33% Food Services 59,2 5% 554,662 5% 7% 623, 5% 2% Capital Improvements 25,774 2% 366,97 3% 78% 96, 8% 62% Debt Services 63,76 6% 6,348 6% % 623,35 5% 2% Other Costs % % % % % Total Expenditures*,773,68 %,786,625 % % 2,77,72 % 8% Amount per Pupil $3,24 $2,884-3% $5,39 7% Current Expenditures** 9,83,324 % 9,698,734 % -%,442,37 % 8% Amount per Pupil $2,6 $,585-4% $2,358 7% Percent of Expenditures Instruction*** (Total Expenditures) 5,875,422 55% 5,894,239 55% % 6,433,294 5% -4% Instruction*** (Current Expenditures) 5,875,422 6% 5,894,239 6% % 6,433,294 62% % * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-2), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #, 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 6, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 6, Code 62, Code 63) Note: Percentages on charts are within +-% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction - Transportation - 27 Student Support Services - 2 Food Service - 3 Instructional Support Services - 22 Other Costs - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 5 Transfers ,, 6,, 5,, 4,, 3,, 2,,,, 6,829,294 Summary of Total Expenditures by Function (All Funds),22,875,285,32 96, 358, , ,68 623, 623, Summary of Total Expenditures by Function Food Services 5% Transportation 4% Operations & Maintenance % Administration & Support 9% Instructional Support 2% Capital Improvements 8% Debt Services 5% Student Support Services 3% Instruction 54% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs /9/25 4:4 PM Sumexpen.xlsx Page of 27

8 USD# 45 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,922,496 6% 2,844,794 59% -3% 2,978,958 6% 5% Student Support 36,59 6% 29,683 6% -5% 36,4 6% 5% Instructional Support 28,78 6% 259,475 5% -8% 98,6 4% -23% Administration & Support,64,992 22%,5,898 22% -%,67,375 22% % Operations & Maintenance 5,82 % 5,347 % % 2,2 % 37% Transportation 267,62 6% 355,89 7% 33% 384,98 8% 8% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 4,858,2 % 4,88,386 % -% 4,957,26 % 3% Amount per Pupil $5,97 $5,755-4% $5,867 2% The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items. 3,, 2,978,958 Summary of General Fund Expenditures 2,5, 2,,,5,,,,67, , Instruction 36,4 Student Support 98,6 Instructional Support Administration & Support 2,2 Operations & Maintenance 384,98 Transportation Capital Improvements Other Costs 25-6 Summary of General Fund Expenditures by Function Administration & Support 22% Instructional Support 4% Student Support 6% Transportation 8% Instruction 6% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs /9/25 4:4 PM Sumexpen.xlsx Page 2 of 27

9 USD# 45 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction % % % % % Student Support % % % % % Instructional Support % % % % % Administration & Support % % % % % Operations & Maintenance 987,895 %,3,8 % 3%,77, % 6% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 987,895 %,3,8 % 3%,77, % 6% Amount per Pupil $,24 $,2 % $,275 5% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-3 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function,2,,77,,, 8, 6, 4, , Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 25-6 Summary of Supplemental General Fund Expenditures by Function Instruction Student Support Operations & Maintenance % Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs /9/25 4:4 PM Sumexpen.xlsx Page 3 of 27

10 36,59 29,683 36,4 28,78 259,475 98,6 267,62 355,89 384,98,64,992,5,898,67,375,3,77,29,57,98,2 2,922,496 2,844,794 2,978,958 USD# 45 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,922,496 5% 2,844,794 49% -3% 2,978,958 49% 5% Student Support 36,59 5% 29,683 5% -5% 36,4 5% 5% Instructional Support 28,78 5% 259,475 4% -8% 98,6 3% -23% Administration & Support,64,992 8%,5,898 8% -%,67,375 8% % Operations & Maintenance,3,77 7%,29,57 8% 3%,98,2 8% 7% Transportation 267,62 5% 355,89 6% 33% 384,98 6% 8% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 5,846,7 % 5,832,96 % % 6,34,26 % 3% Amount per Pupil $7,84 $6,966-3% $7,4 3% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-3 of the Sumexpen and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 3,, 2,5, 2,,,5, ,, , Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 25-6 Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 8% Administration & Support 8% Transportation 7% Instruction 49% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Instructional Support 3% Student Support 5% Transportation Capital Improvements Other Costs /9/25 4:4 PM Sumexpen.xlsx Page 4 of 27

11 ,326 82,235,734,39,643,539,76 USD# 45 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,235,734 %,39,643 % 7%,539,76 % 7% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance,326 % 82 % -38% % -% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures,237,6 %,32,464 % 7%,539,76 % 7% Amount per Pupil $,52 $,577 4% $,822 6% The Summary of Special Education Fund Expenditures chart information comes from pages 6-3 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,6,,4,,2,,, 8, 6, 4, , Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 25-6 Summary of Special Education Fund by Function Instruction Student Support Instructional Support Instruction % Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs /9/25 4:4 PM Sumexpen.xlsx Page 5 of 27

12 USD# 45 Instruction Expenditures () % % inc/ inc/ Actual Actual dec Budget dec General 2,922,496 2,844,794-3% 2,978,958 5% Federal Funds 23, ,945 28% 283,843 9% Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) 758,36 764,484 % 8, 6% Bilingual Education % 5, % Virtual Education % % Capital Outlay 8,37 45,55-44% 396, 769% Driver Education 292 7, % 3,35 67% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education,235,734,39,643 7%,539,76 7% Cost of Living % % Vocational Education 229, ,27 3% 292, 3% Gifts/Grants 74,38 46,93-38%, 38% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 339,92 32,372-6% 399,472 25% Contingency Reserve % Text Book & Student Material 73,42 39,587-46% Activity Fund 38,34 3,987-7% Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,956,739 5,939,79 % 6,829,294 5% Enrollment (FTE)* % 845. % Amount per Pupil 7,32 7,95-3% 8,82 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,956,739 5,939,79 % 6,829,294 5% Instruction Expenditures 7,, 6,8, 6,6, 6,4, 6,2, 6,, 5,8, 5,6, 5,4, 5,956,739 5,939,79 6,829, ,, 2,5, 2,,,5,,, 5, Instruction Expenditures 2,922,496 2,844,794 2,978,958,235,734,39,643,539, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /9/25 4:4 PM Sumexpen.xlsx Page 6 of 27

13 Student Support Expenditures (2) USD# 45 % % inc/ inc/ Actual Actual dec Budget dec General 36,59 29,683-5% 36,4 5% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay, %, 375% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program,7 % -% Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 8,34 6,48-22% 8, 23% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,377 2,557 % 33,934 57% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 337,396 32,735-5% 358,334 % Enrollment (FTE)* % 845. % Amount per Pupil % 424 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 337,396 32,735-5% 358,334 % Student Support Expenditures 36, 358,334 35, 34, 337,396 33, 32, 32,735 3, 3, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /9/25 4:4 PM Sumexpen.xlsx Page 7 of 27

14 USD# 45 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 28,78 259,475-8% 98,6-23% Federal Funds 44,456 9,343-56% 33,489 73% Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay,55 %, 766% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 52,253 7,685-66% 3, 7% Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education,48 5,523-46% 7, 27% Gifts/Grants % 85 88% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,82 2,55-3% 7, -2% Contingency Reserve % Text Book & Student Material 2,442 2,85-77% Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 423,52 327,638-23% 296,939-9% Enrollment (FTE)* % 845. % Amount per Pupil % 35 -% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 423,52 327,638-23% 296,939-9% Instructional Support Expenditures 45, 4, 35, 3, 25, 2, 5,, 5, 423,52 327, , 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /9/25 4:4 PM Sumexpen.xlsx Page 8 of 27

15 USD# 45 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 235,88 232,278-2% 222, -4% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 9,958 4,275-57%, 34% 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 85 -%, % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,97 9,738 -% 24, 22% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 266, ,29-4% 257, % Enrollment (FTE)* % 845. % Amount per Pupil % 34 -% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 266, ,29-4% 257, % General Administration Expenditures 268, 266, 264, 262, 26, 258, 256, 254, 252, 25, 266, , 256, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /9/25 4:4 PM Sumexpen.xlsx Page 9 of 27

16 USD# 45 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 62, ,476-5% 596,85 4% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 9,529 3,894-8%, 57% 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 54,64 5,543-7% 55, 9% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 676, ,93-7% 66,85 5% Enrollment (FTE)* % 845. % Amount per Pupil % 783 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 676, ,93-7% 66,85 5% School Administration Expenditures 68, 676,647 67, 66,85 66, 65, 64, 63, 629,93 62, 6, 6, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /9/25 4:4 PM Sumexpen.xlsx Page of 27

17 USD# 45 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 226,57 244,44 8% 248,425 2% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 38,362,275-97%, 684% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 2,356 2,98 -% 2,5 9% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,964 2,839 4% 23, % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 286, ,356-6% 283,925 6% Enrollment (FTE)* % 845. % Amount per Pupil % 336 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 286, ,356-6% 283,925 6% Central Services Expenditures 29, 285, 286, ,925 28, 275, 27, 268, , 26, 255, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /9/25 4:4 PM Sumexpen.xlsx Page of 27

18 USD# 45 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 5,82 5,347 % 2,2 37% Federal Funds % % Supplemental General 987,895,3,8 3%,77, 6% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 36,24 % 2, 234% Driver Training 923 %,5 63% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education, % -% Cost of Living % % Vocational Education 868 % -% Gifts/Grants 64,649 6,938-96% 22,8 229% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 38,525 38,753 % 42, 8% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL,27,577,3,674-8%,285,32 5% Enrollment (FTE)* % 845. % Amount per Pupil,484,33 -%,52 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL,27,577,3,674-8%,285,32 5% Operations and Maintenance Expenditures,3,,285,32,25,,2,,27,577,5,,3,674,,,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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /9/25 4:4 PM Sumexpen.xlsx Page 2 of 27

19 USD# 45 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 267,62 355,89 33% 384,98 8% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 6,894 % 5, 58% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 9,294,75 26% 3,35 4% Gifts/Grants,237,55 22% 2,35 55% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution,524,945-5% 3, 9% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 289, ,248 37% 528,68 33% Enrollment (FTE)* % 845. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 289, ,248 37% 528,68 33% Transportation Expenditures 6, 528,68 5, 4, 3, 289, ,248 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /9/25 4:4 PM Sumexpen.xlsx Page 3 of 27

20 USD# 45 Other Support Services Expenditures (29) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % 845. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Other Support Services 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /9/25 4:4 PM Sumexpen.xlsx Page 4 of 27

21 USD# 45 Food Services Expenditures (3) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 52,848 54,629 8% 65, 2% 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 6,272 4,33-4% 8, 28% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 59,2 554,662 7% 623, 2% Enrollment (FTE)* % 845. % Amount per Pupil % 737 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 59,2 554,662 7% 623, 2% Food Service Expenditures 7, 6, 59,2 554, , 5, 4, 3, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /9/25 4:4 PM Sumexpen.xlsx Page 5 of 27

22 USD# 45 Community Services Operations (33) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % 845. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Community Services Operations (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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /9/25 4:4 PM Sumexpen.xlsx Page 6 of 27

23 USD# 45 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 25, ,97 78% 96, 62% 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 25, ,97 78% 96, 62% Enrollment (FTE)* % 845. % Amount per Pupil %,36 59% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 25, ,97 78% 96, 62% Capital Improvements (4),, 9, 8, 7, 6, 5, 4, 3, 2,, 96, 366,97 25, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /9/25 4:4 PM Sumexpen.xlsx Page 7 of 27

24 USD# 45 Debt Services Expenditures (5) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 # 63,76 6,348 % 623,35 2% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 63,76 6,348 % 623,35 2% Enrollment (FTE)* % 845. % Amount per Pupil % 738 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 63,76 6,348 % 623,35 2% Debt Services (5) 625, 623,35 62, 65, 6, 65, 6, 595, 63,76 6,348 59, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /9/25 4:4 PM Sumexpen.xlsx Page 8 of 27

25 USD# 45 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General,337,4,437,448 8% 2,3,994 6% Federal Funds % % Supplemental General,5,,3, %,66,8-6% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % XXXXXXXX % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,452,4 2,567,448 5% 3,368,85 3% Enrollment (FTE)* % 845. % Amount per Pupil 3,3 3,67 2% 3,987 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,452,4 2,567,448 5% 3,368,85 3% Transfers (52) 3,5, 3,368,85 3,, 2,5, 2,,,5,,, 5, 2,452,4 2,567, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /9/25 4:4 PM Sumexpen.xlsx Page 9 of 27

26 USD# 45 Miscellaneous Information Unencumbered Cash Balance by Fund July, 23 July, 24 July, 25 General Federal Funds Supplemental General 72,748 93,26 66,928 At Risk (4yr Old) At Risk (K-2) 79,5 9,279 98,295 Bilingual Education Virtual Education Capital Outlay,2,54,36,5,52,778 Driver Training,57 3,973 8,664 Declining Enrollment Extraordinary School Program Food Service 34,48 34,929 4,77 Professional Development 5, 5, 6, Parent Education Program,7,7 Summer School Special Education 277,75 49,86 452,63 Cost of Living Vocational Education 38,2 48,934 57,965 Gifts/Grants 84,82,68 88,59 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 5, 5, 55, Text Book & Student Material 4,866 95,988 2,744 Activity Fund 8,765 25,44 35,527 Bond and Interest # 726,98 754,9 783,657 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 3,4,39 3,725,25 3,978,4 Enrollment (FTE)* Amount per Pupil 4,92 4,45 4,78 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 3,4,39 3,725,25 3,978,4 Unencumbered Cash Balances by Fund 4,, 3,5, 3,, 2,5, 2,,,5,,, 5, 3,978,4 3,725,25 3,4,39 July, 23 July, 24 July, 25 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /9/25 4:4 PM Sumexpen.xlsx Page 2 of 27

27 Reserve Funds Unencumbered Cash Balance USD# 45 July, 23 July, 24 July, 25 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July, 23 July, 24 July, 25 *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. /9/25 4:4 PM Sumexpen.xlsx Page 2 of 27

28 USD# 45 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % 845. % Enrollment (FTE)** % % % 845. % Number of Students - Free Meals % 352-4% 375 7% 39 4% Number of Students - Reduced Meals % 2-6% -2% 9 -% 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). ** Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. /9/25 4:4 PM Sumexpen.xlsx Page 22 of 27

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 Capital Outlay % 25-6 Miscellaneous Information Mill Rates by Fund (Total USD) Bond and Interest # 25% Supplemental General 32% General 33% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest # Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note /9/25 4:4 PM Sumexpen.xlsx Page 23 of 27

30 Other Information USD# Actual Actual Budget Assessed Valuation $82,936,85 $86,723,269 $97,6,679 Bonded Indebtedness $3,23, $2,73, $,42, Assessed Valuation $,, $97,6,679 $95,, $9,, $86,723,269 $85,, $82,936,85 $8,, $75,, Bonded Indebtedness $2,, $,42, $,, $8,, $6,, $4,, $2,, $3,23, $2,73, $ /9/25 4:4 PM Sumexpen.xlsx Page 24 of 27

31 USD 45 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July, 25 State Federal Local July, 26 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 7,259, ,98,672 6, Supplemental General 2,43,8 66,928 95,43,88,47 XXXXXXXX Adult Education xxxxxxxxxxxx At Risk (4yr Old) xxxxxxxxxxxx Adult Supplemental Education xxxxxxxxxxxx At Risk (K-2) 8, 98,295 xxxxxxxxxxxx 795, 82,295 Bilingual Education 5, xxxxxxxxxxxx 5, Virtual Education Capital Outlay,642,,52,778 46, 65,958 54,736 Driver Training 4,85 8,664,26 xxxxxxxxxxxx, 4,875 Declining Enrollment XXXXXXXX Extraordinary School Program xxxxxxxxxxxx Food Service 65, 4,77 4,75 38,293 xxxxxxxxxxxx 35, 99,582 83,36 Professional Development 3, 6, xxxxxxxxxxxx 3,555 43,555 Parent Education Program xxxxxxxxxxxx Summer School xxxxxxxxxxxx Special Education,539,76 452,63 xxxxxxxxxxxx,43,43 36,338 Vocational Education 34,85 57,965 9,947 47, xxxxxxxxxxxx 25, 5,62 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 45, 88,59, 43,59 Textbook & Student Materials Revolving 2,744 XXXXXXXX School Retirement xxxxxxxxxxxx Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 625,46 625,46 XXXXXXXXX Contingency Reserve 55, XXXXXXXXX Activity Funds 35,527 XXXXXXXXX Tuition Reimbursement Bond and Interest # 623,35 783,657,45,329,575,636 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note xxxxxxxxxxxx Coop Special Education Federal Funds 37,332 xxxxxxxxxxx 37,332 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 6,76,525 3,978,4 7,24,36 672,625 6, 3,368,85 4,222,339 2,74,447 Less Transfers 3,368,85 TOTAL Budget Expenditures $2,77,72 Sources of Revenue - - State, Federal, Local State Revenues 5,375,265 7,2,744 7,24,36 Federal Revenues 589,84 643,24 672,625 Local Revenues* 5,23,55 3,393,756 4,282,339 Total Revenues,87,54,39,524 2,69,324 Revenues Per Pupil 3,626 3,86 4,42 Effective July, 24 (24-5 school year) KSA states proceeds from the Ad Valorem taxes levied for the General Fund shall be remitted to the State Treasurer. Such remittance shall be redistributed as state general aid. *Excludes "Transfers" to avoid duplication of revenue.

32 USD 45 - Hiawatha - Summary 7,, 6,, 5,, 4,, 3,, 2,, Summary of Total Expenditures by Function (All Funds) 3,, 2,5, 2,,,5,,, General and Supplemental General Fund Expenditures by Function,, 5, Instruction Expenditures FTE Enrollment for Budget Authority 7,, 85. 6,8, 84. 6,6, 83. 6,4, 82. 6,2, 6,, 5,8, 5,6, 5,4, Mill Levies by Fund 9, 8, 7, 6, 5, 4, 3, 2,, Average Salary Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 4, 2,, 8, 6, 4, 2,

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