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

Transcription

1 512 Shawnee Mission

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

3 Budget General Information USD #: 512 Introduction The Shawnee Mission School District is comprised of an area of approximately 72 square miles in suburban Johnson County and has a national reputation for educational excellence that is fostered by the community s dedication to its schools. In , enrollment totaled 27,418 students. The district is the second largest of the six Johnson County school districts. In addition to 33 elementary, five middle, and five high schools, nine support facilities exist to provide operational and educational services. The school district offers a strong academic focus for students in grades K-12. For students seeking a higher level of specialized academic study, the district offers innovative programs including International Baccalaureate, Project Lead the Way, Health Sciences, Biotechnology, and Legal Studies. The school district also offers an alternative high school program and specialized career and technical education programs like culinary arts. For , the pupil-teacher ratio (PTR) in grades K-6 was 17.4; at the secondary level the pupil-teacher ratio was 19.. More than 3,5 teachers, administrators, and classified staff members help create a positive learning environment where students consistently score above the state and national average on standardized tests. The Shawnee Mission School District has a graduation rate of 91 percent. More than 85 percent of the teachers in Shawnee Mission have a master s degree or higher. Board Members Position 1, North Area Position 2, East Area Position 3, South Area Position 4, West Area Position 5, Northwest Area Position 6, At Large Position 7, At Large Sara Goodburn Donna Bysfield Deb Zila Craig K. Denny, Ph.D. Patty Mach Cynthia Neighbor Joan Leavens Key Staff Superintendent: Jim Hinson, Ed.D. Deputy Superintendent: Kenny Southwick, Ed.D. Deputy Superintendent for Operations: Robert DiPierro Associate Superintendent, Secondary Education: Gillian Chapman, Ed.D. Associate Superintendent for Communications: Leigh Anne Neal, Ed.D. Associate Superintendent, Administrative Services, Elementary: Debbie Pfortmiller Chief Academic Officer: Ed Streich, Ed. D. Manager of Budget and Finance: Russell Knapp Director of Curriculum and Instruction: Kim Barney Executive Manager of Capital Programs: Bob Robinson Executive Manager of Information Services: Drew Lane

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5 The District s Accomplishments and Challenges Accomplishments: Test scores: In 213, students who took the ACT earned a composite score of 23.6, which exceeded the average composite at both the state and national levels. The SAT average composite score in Shawnee Mission was 1,777, compared to a state average composite of 1,752 and a national average composite of 1,498. The Washington Post listed three Shawnee Mission high schools among the top schools in the country in the annual High School Challenge. Students in the class of 214 received scholarship offers totaling more than $47 million. Shawnee Mission is home to the only two schools in Kansas to be named Green Ribbon Schools, an honor given by the U.S. Department of Education for exemplary practices of innovative learning and student engagement in the area of environmental education and energy conservation. Shawnee Mission students were recognized for numerous individual achievements including, Perfect ACT scores, U.S. Presidential Scholar program candidates, National Merit Finalists, BioGENEius Challenge Award, Congressional Art Competition Winner, Starlight Theatre Blue Star Award winners, Shooting Star Award winners, National Reflections Contest honoree, All-National Honor Ensemble selected performer, Health Occupation Students of America national qualifiers, U.S. Senate Youth Program delegate, Kansas State High School Activities Association individual champions, and KC BizFest champions. Shawnee Mission is proud to have garnered a number of schoolwide and team titles including the Academic Decathlon state champion, National Speech and Debate Tournament Debate School of Excellence, NJROTC national armed regulation drill champions, state tennis champions, state golf champion, state debate and forensics champions, Governor s Achievement Awards, Challenge Awards, Battle of the Brains finalists, and multiple national and state honors for student journalism publications. Individual staff members also earned professional recognition including an induction into the National Teachers Hall of Fame, Presidential Award for Excellence in Mathematics and Science Teaching, State Finalist for the Presidential Award for Excellence in Mathematics and Science Teaching, Kansas School Psychologist of the Year, Kansas Teacher of the Year program honorees, Counseling Program of Excellence Award, Greater Kansas City Science Fair Howard Gadberry Memorial Award, Kansas Music Educators Association Northeast District Outstanding High School Choir Director, Kansas Music Educators Association Northeast District Outstanding High School Band Director, Kansas Music Educators Association Northeast District Outstanding Middle School Band Director, Kansas Association for Health, Physical Education, and Recreation honoree, HERLIFE Magazine Teacher of the Year. Challenges: The Shawnee Mission School District remains committed to providing educational excellence for all students. District leaders will continue to work with area legislators and community members to advocate for enhanced school funding and for full funding of all-day kindergarten statewide.

6 Budget Considerations for In developing the budget, the following significant issues and considerations impacted the final budget. An increase of full-time equivalent students. The base state aid per pupil increases $14 to $3,852. Elimination of New Facilities and Non-Proficient At-Risk weighting Increase in Local Option Budget percentage authority to 33% Decrease in number of paraprofessionals for special education reimbursement Reduction in the All-Day Kindergarten fee, textbook fee and activity participation fee. 3.25% salary increase, step and professional growth Decrease in certified and classified staff Keep the district s share of health insurance at $533 per month per participating employee. Decrease in utility cost and increase in e-rate reimbursement Increase supplies and services cost Budget Development Process The normal budget development process in Shawnee Mission spans eleven months. The following chart shows some of the key budget tasks that are performed each year. Budget requests made by departments. Projected enrollment finalized. Tentative revenue projections made. Accurate revenue estimates cannot be made until the legislature completes its work in May. Cabinet reviews and adjusts preliminary budget. Negotiations for teacher salary and benefits begin. Staffing allocations made. Preliminary quotes are received for health insurance benefits and rates. Workshop is held with board and public to review capital and debt retirement funds. Agreements are finalized for other large expenditures (e.g. other lines of insurance, student transportation, etc.). Workshop is held with board and public to review all other funds. Budget hearing notice published in newspaper. Public hearing on budget. Board adopts budget. Budget certified to county and state. October October December December February February April April May May July August August August

7 Significant Changes: Actual vs. Budget The chart on page 6 provides information showing significant differences between actual expenditures in and the budget for The columns correspond to various charts throughout this report. The rows show significant changes to the budget from the preceding actual expenditures. The following example will demonstrate how to use the chart: Let s say you are reviewing the chart on page 16 for the General and Supplemental General funds and want to explain the difference between the budget and the actual expenditures. Go to page 6 and find the column (blue area) that matches this report. You can either look at the description or the page number above the description. Once you find the correct column, notice that there is a recap showing the difference in the area shaded yellow. Just below that section, you will see the most significant differences between the two totals. There are some important things to consider when comparing a budgeted number with prior year actual amounts: 1 Budgeted numbers for salaries are usually based on multiplying the number of employees on a given wage scale times the dollar amount of the wage. During the course of the year, many of these positions will experience turnover and some employees will be docked for time not worked. Therefore, even if the wage scales are not adjusted, salary budgets will often be higher than the actual expenditures. The district includes a line in the budget called recapture to account for this but it is only budgeted in one fund/function because we don t know which positions this will effect. 2 The budget also includes some contingencies. One example is a student growth reserve. The district adds students to its projection of funding. The actual revenue will be based on the audited count of students on September 22nd. If the district did not include a student growth reserve in the budget and the enrollment exceeded the projection, the state would allow the higher budget but the district would not have any cash to fund the budget. That s why it is important to budget this reserve. Another example is in the special liability expense fund. A potential reserve is budgeted for judgments made against the district, but we hope to successfully defend these cases and not pay judgments. 3 The budget includes some flow-through funds that the district has no control over. The state pays the employer s share of KPERS retirement. Once they decide how much to pay, they wire it to the school district one day and wire it out the next. As the state shifts money between years or increases their commitment, it will have an effect on the district budget. 4 The forms in this document follow a standardized format throughout the state. There are some funds where the actual expenditures are shown for one year, but no budget is shown for the subsequent year. These funds include the Textbook and Student Materials, and Activity funds.

8 Selected Budget Components Debt Services Capital Improvements Other Costs Operations and Maintenance Expenditures School Administration Expenditures General Administrative Expenditures Student and Instructional Support Expenditures Instructional Expenditures Summary of Special Education Fund by Function Summary of General and Supplemental General Fund Expenditures by Function Summary of Total Expenditures by Function (All Funds) Staffing Changes - Full-Time Equivalency Reference to explanation on page Actual 323,719, ,965,757 41,967,4 186,494,445 24,458,53 2,359,432 13,187,877 22,32,159 3,338,6 19,791,54 24,781, Budget 45,951, ,453,816 42,247, ,936,278 24,568,165 3,441,217 13,89,985 23,676,228 37,272,746 83,369,56 41,43,949 Difference 82,232,61 1,488,59 28,221-7,558,167 19,635 1,81, ,18 1,374,69 6,934,146 63,578,2 16,649,7 Percentage Difference 25.4% 1.16%.67% -4.5%.45% 45.85% 4.72% 6.16% 22.86% % 67.19% Salary Changes 1 8,7, ,515,885 1,459,766 5,657, ,93 (44,988) 19, , , ,13 - Anticipated Budget Recapture 1 (1,995,212) (1,995,212) - (1,995,212) Supplemental Salaries - Participation Fees (375,978) (375,978) At-Risk Cost Adjustment - (4,65,74) Change in staffing Teachers Tchr (11.9) (67,966) (273,986) () (67,966) Counselors Coun Librarians Lib Social Workers SW (2.4) (162,946) (162,946) Psychologists/Speech/Occup Ther./Health Spec ,65 273, , Custodians/O&M Cust Administrators Adm ,95 34, ,27-267, , ,491 (2) - - Secretaries Sec (.5) (1,61) (16,143) - - (16,143) 6, Aides/Paraprofessionals AidePara (126.52) (3,183,968) (897,988) (1,652,816) (3,257,941) , Other Other (5.79) (274,653) (231,611) - (1,193) (41,849) - - (79,84) (152,528) - - Health Insurance 169,673 (182,317) (181,764) (317,574) 9,19 1,75 5, , ,579 49,282 KPERS paid by the state 3 4,51, ,21, ,94 22, ,66 329, , Student transportation 142, ,989 52,19 1, , Utility cost (58,757) (68,656) - (235,39) (231,216) 2, Supplies and services 2,252,65 98, ,638 2,71,229 14,434 (17,53) 77,497 54, , Textbook & Student Materials not in the state book 4 (1,681,753) - - (932,291) (749,462) High School Activity Fund 4 (757,679) - - (648,64) (19,39) - - Summer School and other Instructional Programs 44, , , - - Food service expenditures 1,584, ,584, Special liability expenditures 2 898, , Capital outlay projects 34,957, (11,3,296) 15, ,234 42,31 45,37,32 - Capital outlay reserve for potential increases in costs 2 17,761, ,761,363 - Capital outlay bond and interest expenditures 17,841, ,841,936 Bond and Interest expenditures (1,192,236) (1,192,236) Special Assessment expenditures 165, ,8 - Workers Compensation Transfer 243, , , Potential Student Growth Reserve Increase 2 2,857,264 2,857, ,857, Total Significant Changes 81,761,79 1,488,58 28,22 (7,545,876) 18,75 1,82, ,118 1,27,685 6,968,745 63,617,895 16,649,7 Percent of Total Change 99.4% 1.% 1.% 99.8% 99.2% 1.1% 98.6% 92.5% 1.5% 1.1% 1.%

9 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) An explanation of significant changes is included on page 6 on the table titled Selected Budget Components Column #1. 2. Summary of General Fund Expenditures by Function Operating expenditures can be charged to the general or supplemental general fund. It is sometimes necessary to change the fund where certain expenditures are charged. Therefore, explanation of changes will be discussed in the summary of General and Supplemental General funds. 3. Summary of Supplemental General Fund Expenditures by Function Operating expenditures can be charged to the general or supplemental general fund. It is sometimes necessary to change the fund where certain expenditures are charged. Therefore, explanation of changes will be discussed in the summary of General and Supplemental General funds. 4. Summary of General and Supplemental General Fund Expenditures by Function An explanation of significant changes is included on page 6 on the table titled Selected Budget Components Column #4. 5. Summary of Special Education Fund by Function An explanation of significant changes is included on page 6 on the table titled Selected Budget Components Column #5. 6. Instruction Expenditures (1) Instruction includes the activities dealing directly with the interaction between teachers and students. Teaching may be provided for students in a school classroom, other locations such as a home or hospital, and in other learning situations such as those involving cocurricular activities. Also, it may be provided through some other approved medium such as two-way interactive video, television, radio, telephone, and correspondence. Included here are the activities of aides or clerks, which assist in the instructional process. An explanation of significant changes is included on page 6 on the table titled Selected Budget Components Column #6. 7. Student Support Expenditures (21) Support services provide administrative, technical and logistical support to facilitate and enhance instruction. These services exist to fulfill the objectives of instruction, community services, and enterprise programs, rather than as entities within themselves. Activities designed to assess and improve the well-being of students and to supplement the teaching process. These include social workers, counselors, nurses, psychology, speech pathology, and audiology.

10 An explanation of significant changes is included on page 6 on the table titled Selected Budget Components Column #7. 8. Instructional Support Expenditures (22) Activities associated with assisting the instructional staff with the content and process of providing learning experiences for students. These include librarian staff, media services, and staff development. An explanation of significant changes is included on page 6 on the table titled Selected Budget Components Column #7. 9. General Administration Expenditures (23) Activities concerned with establishing and administering policy for operating the district. These include the Board of Education budget, election services, legal services, superintendent, associate superintendents, and their staff. An explanation of significant changes is included on page 6 on the table titled Selected Budget Components Column #8. 1. School Administration Expenditures (24) Activities concerned with overall administrative responsibility for a school. These include the principals, associate principals and their staff. An explanation of significant changes is included on page 6 on the table titled Selected Budget Components Column # Central Services Expenditures (25) Activities concerned with fiscal services, budget services, payroll, purchasing, warehouse, printing, and internal audit. An explanation of significant changes is included on page 6 on the table titled Selected Budget Components Column # Operations and Maintenance Expenditures (26) Activities concerned with keeping the physical plant open, comfortable, and safe for use. Also, activities involved with keeping the grounds, buildings, and equipment in effective working condition and state of repair. These would include maintenance, custodial, grounds, utilities, and security. An explanation of significant changes is included on page 6 on the table titled Selected Budget Components Column # Transportation Expenditures (27) Activities concerned with student transportation. An explanation of significant changes is included on page 6 on the table titled Selected Budget Components Column # Other Support Services Expenditures (29)

11 Activities which support each of the other instructional and supporting services programs. These include communication staff, data processing services, and testing services. An explanation of significant changes is included on page 6 on the table titled Selected Budget Components Column # Food Service Expenditures (31) Activities concerned with food service operation. An explanation of significant changes is included on page 6 on the table titled Selected Budget Components Column # Community Services Operations (33) Shawnee Mission does not have any community services operations. 17. Capital Improvements (4) Activities concerned with acquiring land and building; remodeling buildings; constructing buildings and additions to buildings; initially installing or extending service systems and other built-in equipment; and improving sites. An explanation of significant changes is included on page 6 on the table titled Selected Budget Components Column # Debt Services (51) This fund is used to redeem the district s outstanding general obligation bonds and accumulated interest. An explanation of significant changes is included on page 6 on the table titled Selected Budget Components Column # Miscellaneous Information Transfers (52) The $85.8 million General and Supplemental General Fund transfers are for support of operations. The transfers for Declining Enrollment and Cost of Living are required by law to be remitted to the state. The state chooses to classify these as transfers. 2. Miscellaneous Information Unencumbered Cash Balance by Fund State law restricts the amount each district can spend in the general and supplemental general funds. Any balance remaining at the end of the year is used to support expenditures in the subsequent years. Therefore, these balances do not provide additional budget authority to the school district. The capital outlay balance has two purposes. Real estate taxes are not collected until January. This balance provides funds to complete summer projects and provide equipment needs for the beginning of the school year. Some of the balance will also be used for the additional cost of construction projects. These funds cannot be used for operational purposes.

12 The food service balance is restricted and cannot be used for district operations. The bond and interest balance is necessary to pay the October bond and interest payments. Real estate taxes are not available until January. These balances are not available for operating purposes. The district uses the special liability expense fund for risk management purposes. The district defends liability cases and pays any claims using the proceeds from this fund. The balances must be used for this purpose. The $1.4 million balance in the special education fund is available for operations. The remaining cash balances listed on this schedule are not available to be used for operations. 21. Reserve Funds Unencumbered Cash Balance The district self-insures its workers compensation risk. The district must maintain a balance to pay for the cost of ongoing claims. These costs include medical treatments, hospitalization and indemnity payments for reported claims and reserves for claims that may have incurred, but are not yet reported. The balance of this reserve was $1,, on July 1, Other Information Enrollment Information Enrollment is projected to increase FTE. For budget authority, a student growth reserve was added of students. This enables the district to take advantage of any potential budget authority increases based on total weighted FTE. 23. Miscellaneous Information Mill Rates by Fund The total mill rate of is.282 mills above the preceding year. The major changes in the mill rate are as follows: A. Supplemental General (local option budget) decreased.35 mills. The budget for this fund is based on the general fund budget. The general fund percentage increased from 31% to 33% for allowing more budget authority in the supplemental general fund. However, this increase was offset by a large beginning cash balance in the Supplemental General fund and available state aid. B. Capital Outlay mill levy remained at 8. mills. By law the mill levy cannot exceed 8. mills. C. Declining Enrollment mill levy was increased.113 mills to offset the low beginning balance. D. Cost of Living mill levy was increased.244 mills to offset the low beginning balance. 24. Other Information Assessed Valuation and Bonded Indebtedness Assessed valuation increased 4.41%. Bond indebtedness increased as $17,495, in principal was retired in , but was offset by a new capital outlay lease for the purchase of Apple computers and ipads of $18,182,739.

13 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.

14 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 Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) 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

15 USD# 512 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 173,84,279 55% 186,5,676 58% 7% 178,954,791 44% -4% Student Support Services 14,994,686 5% 14,84,224 5% -1% 15,324,478 4% 4% Instructional Support Services 8,697,92 3% 9,654,36 3% 11% 9,243,687 2% -4% Administration & Support 24,621,285 8% 24,839,94 8% 1% 31,212,165 8% 26% Operations & Maintenance 21,751,33 7% 22,32,159 7% 3% 23,676,228 6% 6% Transportation 9,222,159 3% 9,368,762 3% 2% 9,343,645 2% % Food Services 11,599,268 4% 11,1,54 3% -4% 13,44,748 3% 21% Capital Improvements 26,62,597 8% 19,791,54 6% -26% 83,369,56 21% 321% Debt Services 23,764,65 8% 24,781,249 8% 4% 41,43,949 1% 67% Other Costs 825,121 % 577,999 % -3% 527,39 % -9% Total Expenditures* 315,9,998 1% 323,719,577 1% 2% 46,523,137 1% 26% Amount per Pupil $12,64 $12,397 3% $15,54 25% Current Expenditures** 261,613,437 1% 258,712,563 1% -1% 271,84,382 1% 5% Amount per Pupil $9,991 $9,98-1% $1,366 5% Percent of Expenditures Instruction*** (Total Expenditures) 17,573,234 54% 166,548,32 51% -3% 17,5,713 42% -9% Instruction*** (Current Expenditures) 17,573,234 65% 166,548,32 64% -1% 17,5,713 63% -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 - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 51 Transfers - 52 Summary of Total Expenditures by Function (All Funds) 2,, 178,954,791 18,, 16,, 14,, 12,, 1,, 83,369,56 8,, 6,, 41,43,949 4,, 15,324,478 31,212,165 9,243,687 23,676,228 13,44,748 2,, 9,343, , Summary of Total Expenditures by Function Capital Improvements 21% Food Services 3% Transportation 2% Operations & Maintenance 6% Debt Services 1% Other Costs % Administration & Support 8% Instruction 44% Instructional Support 2% Student Support Services 4% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/1/214 4:3 PM Sumexpen.xlsx Page 1 of 3

16 USD# 512 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 52,449,573 53% 54,352,74 53% 4% 42,492,269 45% -22% Student Support 7,66,965 8% 7,541,815 7% -1% 8,46,369 9% 11% Instructional Support 5,81,13 6% 6,574,855 6% 13% 6,554,687 7% % Administration & Support 2,118,133 2% 2,37,953 2% % 22,731,787 24% 13% Operations & Maintenance 9,982,519 1% 1,83,565 1% 1% 11,48,984 12% 1% Transportation 3,29,95 3% 3,263,776 3% 2% 3,323,187 4% 2% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 99,168,225 1% 11,854,38 1% 3% 94,557,283 1% -7% Amount per Pupil $3,787 $3,91 3% $3,66-8% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 6,, Summary of General Fund Expenditures 5,, 42,492,269 4,, 3,, 2,, 22,731, ,, Instruction 8,46,369 Student Support 6,554,687 Instructional Support Administration & Support 11,48,984 Operations & Maintenance 3,323,187 Transportation Capital Improvements Other Costs Summary of General Fund Expenditures by Function Capital Improvements % Operations & Maintenance 12% Administration & Support 24% Instructional Support 7% Transportation 3% Other Costs % Student Support 9% Instruction 45% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/1/214 4:3 PM Sumexpen.xlsx Page 2 of 3

17 USD# 512 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 18,219,349 64% 14,721,222 56% -19% 22,533,78 65% 53% Student Support 9,28 % 5,28 % -43% 5,769 % 9% Instructional Support 15,16 % 416,21 2% 2644% 16,729 % -96% Administration & Support 1,497,268 5% 1,567,933 6% 5% 3,217,949 9% 15% Operations & Maintenance 8,923,548 31% 9,41,263 36% 5% 9,122,378 26% -3% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 28,664,65 1% 26,111,719 1% -9% 34,896,533 1% 34% Amount per Pupil $1,95 $1, -9% $1,331 33% 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 25,, 22,533,78 2,, 15,, 1,, 9,122, ,, 3,217,949 Instruction Student Support 5,769 16,729 Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Supplemental General Fund Expenditures by Function Capital Improvements % Operations & Maintenance 26% Administration & Support Instructional 9% Support % Student Support % Transportation % Other Costs % Instruction 65% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/1/214 4:3 PM Sumexpen.xlsx Page 3 of 3

18 7,616,245 7,547,95 8,412,138 5,816,29 6,99,876 6,571,416 3,29,95 3,263,776 3,323,187 21,615,41 21,65,886 25,949,736 18,96,67 19,484,828 2,171,362 7,668,922 69,73,296 65,25,977 USD# 512 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 7,668,922 55% 69,73,296 54% -2% 65,25,977 5% -6% Student Support 7,616,245 6% 7,547,95 6% -1% 8,412,138 6% 11% Instructional Support 5,816,29 5% 6,99,876 5% 2% 6,571,416 5% -6% Administration & Support 21,615,41 17% 21,65,886 17% % 25,949,736 2% 2% Operations & Maintenance 18,96,67 15% 19,484,828 15% 3% 2,171,362 16% 4% Transportation 3,29,95 3% 3,263,776 3% 2% 3,323,187 3% 2% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 127,832,83 1% 127,965,757 1% % 129,453,816 1% 1% Amount per Pupil $4,882 $4,91 % $4,937 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 8,, 7,, 6,, 5,, 4,, 3,, ,, 1,, Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 16% Transportation 3% Capital Improvements % Other Costs % Instruction Administration & Support 2% Instruction 5% Student Support Instructional Support Administration & Support Instructional Support 5% Student Support 6% Operations & Maintenance Transportation Capital Improvements Other Costs 9/1/214 4:3 PM Sumexpen.xlsx Page 4 of 3

19 11,965 34,914 76,338 1,87 9,855 9,855 4,32,67 4,236,41 3,671,76 5,364,313 5,49,341 5,53,32 32,792,926 32,195,889 32,985,988 USD# 512 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 32,792,926 77% 32,195,889 77% -2% 32,985,988 78% 2% Student Support 4,32,67 1% 4,236,41 1% -2% 3,671,76 9% -13% Instructional Support % % % % % Administraton & Support 11,965 % 34,914 % 192% 76,338 % 119% Operations & Maintenance 1,87 % 9,855 % -2% 9,855 % % Transportation 5,364,313 13% 5,49,341 13% 2% 5,53,32 13% % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 42,499,358 1% 41,967,4 1% -1% 42,247,261 1% 1% Amount per Pupil $1,623 $1,67-1% $1,611 % 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 35,, 3,, 25,, 2,, ,, ,, ,, Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Special Education Fund by Function Operations & Maintenance % Administraton & Support % Instructional Support % Student Support 9% Capital Improvements % Other Costs % Transportation 13% Instruction 78% Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/1/214 4:3 PM Sumexpen.xlsx Page 5 of 3

20 USD# 512 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 52,449,573 54,352,74 4% 42,492,269-22% Federal Funds 3,647,375 2,849,437-22% 2,82,376-1% Supplemental General 18,219,349 14,721,222-19% 22,533,78 53% At Risk (4yr Old) 329, ,154 2% 335,871 % At Risk (K-12) 4,943,58 41,178,898 1% 46,24,662 12% Bilingual Education 2,369,71 2,367,563 % 2,392,39 1% Virtual Education % % Capital Outlay 3,231,45 19,952, % 8,949,78-55% Driver Education % % Declining Enrollment % % Extraordinary School Program 57,271 83,27 45% 11,685 22% Food Service % % Professional Development % % Parent Education Program % % Summer School 347,247 27,158-22% 599, % Special Education 32,792,926 32,195,889-2% 32,985,988 2% Cost of Living % % Vocational Education 3,224,231 3,93,271-4% 3,175,249 3% Gifts/Grants 764, ,29-1% 58,896-23% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 11,94,816 12,755,914 7% 15,944,892 25% Contingency Reserve % Text Book & Student Material 2,911,35 932,291-68% Activity Fund 611, ,64 6% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 173,84, ,494,445 7% 178,936,278-4% Enrollment (FTE)* 26, ,112.6 % 26,221. % Amount per Pupil 6,637 7,142 8% 6,824-4% Adult Education % % Adult Supplemental Education 6,231 % 18, % Tuition Reimbursement % % Special Education Coop % % TOTAL 173,84, ,5,676 7% 178,954,791-4% Instruction Expenditures 19,, 186,5, ,, 18,, 175,, 17,, 173,84, ,954, ,, Instruction Expenditures 6,, 5,, 4,, 3,, 2,, 1,, 52,449,573 54,352,74 42,492,269 32,792,926 32,195,889 32,985,988 18,219,349 22,533,78 14,721, 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. 9/1/214 4:3 PM Sumexpen.xlsx Page 6 of 3

21 Student Support Expenditures (21) USD# 512 % % inc/ inc/ Actual Actual dec Budget dec General 7,66,965 7,541,815-1% 8,46,369 11% Federal Funds 892, ,41-2% 799,572-9% Supplemental General 9,28 5,28-43% 5,769 9% At Risk (4yr Old) % % At Risk (K-12) 212, ,333 1% 222,178 3% Bilingual Education 35,538 35,763 1% 37,83 4% Virtual Education % % Capital Outlay 44,533 26,232-41% 4,735 55% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 549, ,532-9% 532,256 7% Summer School 1,79 9,42-1% 12,3 36% Special Education 4,32,67 4,236,41-2% 3,671,76-13% Cost of Living % % Vocational Education % % Gifts/Grants 337, ,691-6% 288,388-9% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 976,633 1,46,454 7% 1,38,68 25% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 14,994,686 14,84,224-1% 15,324,478 4% Enrollment (FTE)* 26, ,112.6 % 26,221. % Amount per Pupil % 584 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 14,994,686 14,84,224-1% 15,324,478 4% Amount per Pupil $573 $567-1% $573 1% Student Support Expenditures 15,4, 15,3, 15,2, 15,1, 15,, 14,9, 14,8, 14,7, 14,6, 14,5, 15,324,478 14,994,686 14,84, 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. 9/1/214 4:3 PM Sumexpen.xlsx Page 7 of 3

22 USD# 512 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 5,81,13 6,574,855 13% 6,554,687 % Federal Funds 78,47 713,149 1% 1,179,85 65% Supplemental General 15,16 416, % 16,729-96% At Risk (4yr Old) % % At Risk (K-12) 65-1% 4 % Bilingual Education 97,8 97,356 % 98,853 2% Virtual Education % % Capital Outlay 51,341 35,333-31% 36,7 4% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 256,664 16,569-37% 311,916 94% Parent Education Program 51,317 54,945 7% 58,676 7% Summer School % % Special Education % % Cost of Living % % Vocational Education 299,174 25,32-31% 192,73-6% Gifts/Grants 23,959 33,857 41% 26,348-22% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 572,59 613,439 7% 766,798 25% Contingency Reserve % Text Book & Student Material 821, ,462-9% Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 8,697,92 9,654,36 11% 9,243,687-4% Enrollment (FTE)* 26, ,112.6 % 26,221. % Amount per Pupil % 353-5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 8,697,92 9,654,36 11% 9,243,687-4% Amount per Pupil $332 $37 11% $353-5% Instructional Support Expenditures 9,8, 9,6, 9,654,36 9,4, 9,2, 9,243,687 9,, 8,8, 8,697,92 8,6, 8,4, 8,2, 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. 9/1/214 4:3 PM Sumexpen.xlsx Page 8 of 3

23 USD# 512 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 1,521,22 1,512,332-1% 1,622,414 7% Federal Funds 17, ,372 19% 143,819 13% Supplemental General 111, ,259 68% 166,1-11% 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 28,759 % 6,175 19% Cost of Living % % Vocational Education % % Gifts/Grants 27,335 4,984 5% 65,519 6% Special Liability Expense 421,56 372,515-12% 1,27, % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 84,193 9,211 7% 112,765 25% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,272,32 2,359,432 4% 3,441,217 46% Enrollment (FTE)* 26, ,112.6 % 26,221. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,272,32 2,359,432 4% 3,441,217 46% General Administration Expenditures 3,5, 3,441,217 3,, 2,5, 2,, 1,5, 1,, 5, 2,272,32 2,359, 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. 9/1/214 4:3 PM Sumexpen.xlsx Page 9 of 3

24 USD# 512 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 11,881,297 11,686,717-2% 12,16,719 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 274, ,951 3% 296,163 5% Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 73,638 69,493-6% 78,11 12% Special Education % % Cost of Living % % Vocational Education 84,887 85,22 % 88,472 4% Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 993,471 1,64,496 7% 1,33,62 25% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 13,38,21 13,187,877-1% 13,89,985 5% Enrollment (FTE)* 26, ,112.6 % 26,221. % Amount per Pupil % 527 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 13,38,21 13,187,877-1% 13,89,985 5% School Administration Expenditures 13,9, 13,8, 13,7, 13,6, 13,5, 13,4, 13,3, 13,2, 13,1, 13,, 12,9, 12,8, 13,89,985 13,38,21 13,187, 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. 9/1/214 4:3 PM Sumexpen.xlsx Page 1 of 3

25 USD# 512 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 6,715,634 6,838,94 2% 9,92,654 33% Federal Funds 2,433 % 5, 16% Supplemental General 1,386,121 1,38,674 % 3,51, % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 129, ,744 66% 686, % Driver Training % % Declining Enrollment % % Extraordinary School Program % 1, % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 11,965 6,155-49% 16, % Cost of Living % % Vocational Education 222, ,57 4% 236,312 2% Gifts/Grants 2,636 3,379 28% 5,83 72% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 572,59 613,439 7% 766,798 25% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 9,4,755 9,291,785 3% 13,96,963 5% Enrollment (FTE)* 26, ,112.6 % 26,221. % Amount per Pupil % 532 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 9,4,755 9,291,785 3% 13,96,963 5% Central Services Expenditures 14,, 13,96,963 12,, 1,, 9,4,755 9,291,785 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. 9/1/214 4:3 PM Sumexpen.xlsx Page 11 of 3

26 USD# 512 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 9,982,519 1,83,565 1% 11,48,984 1% Federal Funds % % Supplemental General 8,923,548 9,41,263 5% 9,122,378-3% At Risk (4yr Old) % % At Risk (K-12) 199, ,995-19% 189,984 17% Bilingual Education % % Virtual Education % % Capital Outlay 568, ,229 7% 828,463 36% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 674, ,921-16% 675, 19% Professional Development % % Parent Education Program % % Summer School 63,597 57,924-9% 61, 5% Special Education 1,87 9,855-2% 9,855 % Cost of Living % % Vocational Education 99,54 93,318-6% 91,242-2% Gifts/Grants % 2,961 % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 1,229,21 1,317,89 7% 1,646,361 25% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 21,751,33 22,32,159 3% 23,676,228 6% Enrollment (FTE)* 26, ,112.6 % 26,221. % Amount per Pupil % 93 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 21,751,33 22,32,159 3% 23,676,228 6% Operations and Maintenance Expenditures 24,, 23,676,228 23,5, 23,, 22,5, 22,32,159 22,, 21,751,33 21,5, 21,, 2,5, 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. 9/1/214 4:3 PM Sumexpen.xlsx Page 12 of 3

27 USD# 512 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 3,29,95 3,263,776 2% 3,323,187 2% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 155, ,481 8% 191,347 14% Bilingual Education 38, ,83 3% 33,238-5% Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 5,364,313 5,49,341 2% 5,53,32 % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 16,838 18,42 7% 22,553 25% Contingency Reserve % Text Book & Student Material % Activity Fund 167,171 19,39-35% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 9,222,159 9,368,762 2% 9,343,645 % Enrollment (FTE)* 26, ,112.6 % 26,221. % Amount per Pupil % 356-1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 9,222,159 9,368,762 2% 9,343,645 % Transportation Expenditures 9,4, 9,35, 9,368,762 9,343,645 9,3, 9,25, 9,222,159 9,2, 9,15, 9,1, 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. 9/1/214 4:3 PM Sumexpen.xlsx Page 13 of 3

28 USD# 512 Other Support Services Expenditures (29) % % 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 825, ,999-3% 527,39-9% 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 825, ,999-3% 527,39-9% Enrollment (FTE)* 26, ,112.6 % 26,221. % Amount per Pupil % 2-9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 825, ,999-3% 527,39-9% Other Support Services Expenditures 9, 8, 7, 6, 5, 4, 3, 2, 1, 825, , , 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. 9/1/214 4:3 PM Sumexpen.xlsx Page 14 of 3

29 USD# 512 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 11,11,952 1,576,827-5% 12,786,715 21% 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 488, ,227 7% 654,33 25% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 11,599,268 11,1,54-4% 13,44,748 21% Enrollment (FTE)* 26, ,112.6 % 26,221. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 11,599,268 11,1,54-4% 13,44,748 21% Food Service Expenditures 14,, 12,, 11,599,268 11,1,54 13,44,748 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. 9/1/214 4:3 PM Sumexpen.xlsx Page 15 of 3

30 USD# 512 Community Services Operations (33) % % chart and graph ch inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* 26, ,112.6 % 26,221. % 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/1/214 4:3 PM Sumexpen.xlsx Page 16 of 3

31 USD# 512 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 25,672,287 18,86,854-27% 82,219,56 337% 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 948,31 984,2 4% 1,15, 17% Temporary Note % % SUBTOTAL 26,62,597 19,791,54-26% 83,369,56 321% Enrollment (FTE)* 26, ,112.6 % 26,221. % Amount per Pupil 1, % 3,179 32% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 26,62,597 19,791,54-26% 83,369,56 321% Capital Improvements (4) 9,, 83,369,56 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, 26,62,597 19,791, 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. 9/1/214 4:3 PM Sumexpen.xlsx Page 17 of 3

32 USD# 512 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 % 17,841,936 % 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 23,764,65 24,781,249 4% 23,589,13-5% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 23,764,65 24,781,249 4% 41,43,949 67% Enrollment (FTE)* 26, ,112.6 % 26,221. % Amount per Pupil % 1,58 66% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 23,764,65 24,781,249 4% 41,43,949 67% Deb Services (51) 45,, 4,, 35,, 3,, 25,, 2,, 15,, 1,, 5,, 23,764,65 24,781,249 41,43, 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. 9/1/214 4:3 PM Sumexpen.xlsx Page 18 of 3

33 USD# 512 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 55,574,629 55,37,477 % 59,926,47 8% Federal Funds % % Supplemental General 26,517,472 3,47,161 13% 25,897,55-14% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training % % Declining Enrollment 179,55 3,187, % 3,187,219 % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living 5,731,782 5,345,425-7% 5,633,52 5% 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 88,3,433 93,95,282 7% 94,644,696 1% Enrollment (FTE)* 26, ,112.6 % 26,221. % Amount per Pupil 3,361 3,598 7% 3,69 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 88,3,433 93,95,282 7% 94,644,696 1% Transfers (52) 95,, 94,, 93,, 92,, 91,, 9,, 89,, 88,, 87,, 86,, 85,, 84,, 94,644,696 93,95,282 88,3, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/1/214 4:3 PM Sumexpen.xlsx Page 19 of 3

34 USD# 512 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 212 July 1, 213 July 1, 214 General 21,352 26,277 13,971 Federal Funds -131,118-48,514-12,852 Supplemental General 1,623,282 2,733,23 1,713,483 At Risk (4yr Old) At Risk (K-12) Bilingual Education Virtual Education Capital Outlay 17,827,995 13,253,777 18,188,616 Driver Training Declining Enrollment 174, ,555-43,497 Extraordinary School Program 198, , ,249 Food Service 2,591,167 2,135,644 2,369,565 Professional Development Parent Education Program Summer School 625,816 64,8 681,563 Special Education 11,163,188 8,986,449 1,358,459 Cost of Living 89,7 53,382 3,64 Vocational Education Gifts/Grants 1,,273 1,23, ,915 Special Liability 3,611,924 3,194,237 2,827,54 School Retirement Extraordinary Growth Facilities Special Reserve 1,, 1,,222 1,2,744 KPERS Spec. Ret. Contribution Contingency Reserve 5,638,52 5,638,52 5,638,52 Text Book & Student Material 1,773,19 985,892 2,386,957 Activity Fund 536, ,78 557,241 Bond and Interest #1 18,911,434 2,445,567 19,48,55 Bond and Interest #2 No Fund Warrant Special Assessment 471, ,728 58,149 Temporary Note SUBTOTAL 67,847,611 61,98,616 66,796,814 Enrollment (FTE)* 26, , ,221. Amount per Pupil 2,591 2,374 2,547 Adult Education Adult Supplemental Education 39,429 39,429 34,99 Tuition Reimbursement Special Education Coop TOTAL 67,887,4 62,2,45 66,831,84 Unencumbered Cash Balances by Fund 7,, 67,887,4 62,2,45 66,831,84 6,, 5,, 4,, 3,, 2,, 1,, July 1, 212 July 1, 213 July 1, 214 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. 9/1/214 4:3 PM Sumexpen.xlsx Page 2 of 3

35 USD# 512 Reserve Funds Unencumbered Cash Balance July 1, 212 July 1, 213 July 1, 214 Special Reserve 1,, 1,,222 1,2,744 TOTAL OTHER 1,, 1,,222 1,2,744 Amount per Pupil $38 $38 $38 Unencumbered Cash Balances by Fund (Reserve Funds Only) 1,3, 1,2,5 1,2, 1,1,5 1,1, 1,,5 1,, 999,5 999, 998,5 1,2,744 1,, 1,,222 July 1, 212 July 1, 213 July 1, 214 *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. 9/1/214 4:3 PM Sumexpen.xlsx Page 21 of 3

36 USD# 512 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 26, ,485.7 % 26, % 26,1. % 26, % Enrollment (FTE)** 26, ,485.7 % 26, % 26,112.6 % 26,221. % Number of Students - Free Meals 7,84 7,76 9% 7,796 1% 8,16 3% 8,136 1% Number of Students - Reduced Meals 2,161 2,139-1% 2,244 5% 2,259 1% 2,281 1% 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. 9/1/214 4:3 PM Sumexpen.xlsx Page 22 of 3

37 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 Declining Enrollment 2% Capital Outlay 14% Miscellaneous Information Mill Rates by Fund (Total USD) Special Assessment Bond and Interest #1 1% 13% Cost of Living 3% Supplemental General 31% General 36% 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 9/1/214 4:3 PM Sumexpen.xlsx Page 23 of 3

38 Other Information USD# Actual Actual Budget Assessed Valuation $2,873,572,472 $2,896,935,178 $3,24,783,344 Bonded Indebtedness $27,765, $193,79, $194,477,739 Assessed Valuation $3,5,, $3,24,783,344 $3,,, $2,95,, $2,9,, $2,85,, $2,873,572,472 $2,896,935,178 $2,8,, $2,75,, Bonded Indebtedness $21,, $27,765, $25,, $2,, $195,, $193,79, $194,477,739 $19,, $185,, /1/214 4:3 PM Sumexpen.xlsx Page 24 of 3

39 USD 512 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 214 State Federal Local July 1, 215 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 154,483,69 13, ,469,719 XXXXXXXX Supplemental General 6,794,83 1,713,483 4,255,586 54,825,14 XXXXXXXX Adult Education At Risk (4yr Old) 335, ,871 Adult Supplemental Education 18,513 34,99 4, 2,477 At Risk (K-12) 46,924,734 46,894,734 3, Bilingual Education 2,831,213 2,831,213 Virtual Education Capital Outlay 111,129,742 18,188,616 92,941,126 Driver Training Declining Enrollment 3,187,219-43,497 3,187,219 3,23,716 XXXXXXXX Extraordinary School Program 21, ,249 8, 112,564 Food Service 13,461,715 2,369,565 92,481 5,479, ,519,431 Professional Development 311, ,916 Parent Education Program 59, , ,996 Summer School 75, ,563 5, 43,687 Special Education 42,247,261 1,358,459 4,5 7,6,976 4, 31,635,121 3,281, 1,78,795 Vocational Education 3,784,5 184,899 3,592,16 7, Special Liability Expense Fund 1,27,425 2,827,54 3,75 1,56,865 Special Reserve Fund 1,2,744 XXXXXXXX Gifts and Grants 969, ,915 Textbook & Student Materials Revolving 2,386,957 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 22,552,888 22,552,888 XXXXXXXXX Contingency Reserve 5,638,52 XXXXXXXXX Activity Funds 557,241 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 23,589,13 19,48,55 4, 24,95,227 19,918,269 Bond and Interest #2 No Fund Warrant Special Assessment 1,15, ,43, ,774 Temporary Note Coop Special Education Federal Funds 4,948,617-12,852 xxxxxxxxxxx 5,69,469 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living 5,633,52 3,64 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 5,633,52 5,62,916 XXXXXXXXX SUBTOTAL 51,167,833 66,831,84 181,743,11 17,741,332 44,25 94,644, ,163,85 32,595,431 Less Transfers 94,644,696 TOTAL Budget Expenditures $46,523,137 Sources of Revenue - - State, Federal, Local State Revenues 115,142, ,35,25 181,743,11 Federal Revenues 18,128,39 17,165,921 17,741,332 Local Revenues 264,593, ,28,58 285,852,751 Total Revenues 397,863, ,481, ,337,193 Revenues Per Pupil 15,194 16,179 18,59

40 2,, 18,, 16,, 14,, 12,, 1,, 8,, 6,, 4,, 2,, Summary of Total Expenditures by Function (All Funds) USD Shawnee Mission - Summary 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 188,, 186,, 184,, 182,, 18,, 178,, 176,, 174,, 172,, 17,, 168,, 166,, Mill Levies by Fund 14, 12, 1, 8, 6, 4, 2, Average Salary Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 14, 12, 1, 8, 6, 4, 2,