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

Transcription

1 USD 365 GARNETT

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

3 27-28 Budget General Information USD #: 365 Introduction USD 365 encompasses 43 square miles, accounting for about 8% of the land area of Anderson County, with additional territory in Coffey, Franklin and Linn counties. The district has schools in the communities of Garnett, Greeley, Mont Ida and Westphalia. USD 365 is the largest employer in Anderson County with 18 employees and an annual payroll of almost 6.4 million. The annual budget approaches 15.3 million. The district works closely with one elementary parochial school in providing transportation, special education, reading support and staff development services, as well as providing opportunities to parochial students for participation in athletics and band. In addition, home school students may enroll in any academic programs offered in the district. The instructional staff of USD 365 is dedicated and committed to providing the best education possible to all children of the district. Board Members Michael W. Barnes, President Patrick Rockers, Vice President Carl Nichols Gary Teel Deanna Wolken Cleon Rickel Key Staff Superintendent: Gordon Myers Associate or Assistant Superintendents: Business Office Staff: Patty Medina, Business Manager/Clerk of the Board Susan Hardman, Treasurer Paula Wallace, Office Manager Curriculum & Staff: Stacey Hedges Other Key Contacts: 1

4 The District s Accomplishments and Challenges Accomplishments: The district has successfully implemented an early literacy program in grades K-3 that is reaping positive results on state assessments as well as decreasing the number of special education placements in those grades Reading Recovery is a proven intervention for first graders struggling to read. Quality scientific research strongly supports the intervention. Our district has the best Reading Recovery training facility in the state. The program is supported through the Board of Education s funding of our Teacher Leader position. The district s goal is to train all K-3 teachers in Reading Recovery. Thus far we ve trained sixteen teachers in the model. A structured Guided Reading program, which dovetails perfectly with Reading Recovery, is the predominant method of reading instruction in grades K-3. The instructional components of Guided Reading include phonemic awareness, vocabulary building, direct instruction in phonics, building oral and silent reading fluency, improving reading comprehension, and integrating writing with reading. Reading scores on state assessments continue to improve. In Spring 27 all district schools completed their second 5-year cycle of accreditation through the North Central Association s Commission on Accreditation and School Improvement. NCA accreditation is a quality process of school improvement that goes well above and beyond the Kansas State Board of Education s accreditation requirements. Our schools faculties are to be commend for accomplishing this rigorous test of school quality. ACJSHS has implemented an extensive program of vocational studies to help prepare our graduates for rewarding careers in the 21 st Century. Current vocational offerings include Family and Consumer Sciences, Vocational Agriculture, Business Technology, Industrial Processes and Technology, and Health Careers. The ACHS science faculty has redesigned the curriculum to better integrate the different disciplines. Emergent technologies are fully integrated into the science curriculum. ACHS science teachers have presented at numerous state and national conferences. The ACHS math department has redesigned the curriculum to meet the needs of at-risk and non-proficient students. The new curriculum is aligned very closely to the standards developed by the National Council of Teachers of Mathematics and the Kansas Association of Teachers of Mathematics. Challenges: The number one challenge facing USD 365 today is the major disconnect between our facilities and the curriculum we must deliver to our students. While our 7-12 school was opened in 1992, today it s inadequate for the recent growth in enrollment, not to mention the upgrades in technology over the past 15 years. Our elementary schools are years past obsolescence. Westphalia Elementary (enrollment 13) is housed in four separate structures - a main building of three levels built in 1925 and 1943, a K-1 2-room structure built in the 195s, a former vo-ag shop building where we now teach music, and a 2-room modular added in 25. Mont Ida (enrollment 3) was built in Garnett Elementary Center (enrollment 3) was built between 1921 (main building) and Irving Primary Center was built in 1938, with very little change since that time. The main part of Greeley Elementary School (enrollment 55) was built in 1949, with a 2-classroom addition added in Another 2-classroom addition is currently under construction to be occupied in fall 27. All of our elementary schools are 2

5 inefficient in energy use. None of our elementary schools are fully compliant with ADA regulations or asbestos abatement requirements. None of our elementary schools are fully compliant with fire safety codes, and all of our elementary schools are easy targets for school security breaches. Finally, the costs of maintaining buildings which continue to deteriorate at ever-increasing rates are a questionable use of scarce dollars which could be more wisely invested in better facilities. Public education in Kansas small towns and rural areas is on the threshold of a severe drought of qualified teachers to fill classrooms. This shortage is very apparent not in hard-to-fill areas such as science, mathematics, foreign language, vocational fields, music, counseling and special education. For the first time in 27-8 USD 365 will have a number of teachers teaching out of their areas of licensure. With no teachers available in certain areas we re faced with an unprecedented dilemma. Do we put unqualified and unlicensed teachers into classrooms, or do we turn out the lights, lock the classroom doors and tell the kids to find another class to take? If this trend continues unabated without proper attention by the Legislature, Kansas State Board of Education and Kansas institutions of higher education, we ll be closing schools in rural areas and small towns, not because we don t have students, but because we don t have teachers. 3

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

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

8 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 6,517,963 59% 6,92,36 58% 6% 7,713,382 59% 12% Student & al Support 476,917 4% 524,386 4% 1% 555,973 4% 6% General Administration 21,653 2% 233,28 2% 16% 244,54 2% 5% School Administration (Building) 648,253 6% 724,68 6% 12% 747,151 6% 3% Operations & Maintenance 983,54 9% 1,69,417 9% 9% 1,8,126 8% 1% Capital Improvements 381,91 3% 56,378 4% 33% 65, 5% 28% Debt Services 562,185 5% 553,61 5% -2% 559,423 4% 1% 1,238,648 11% 1,47,973 12% 14% 1,541,385 12% 9% Total Expenditures 11,11,6 1% 11,921,148 1% 8% 13,91,944 1% 1% Amount per Pupil $1,243 $1,74 5% $12,139 13% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K- 12), 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, Area Vocational Education, and Special Education Coop. Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: - 1 Operations & Maintenance - 26 Student & al Support - 21 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Transfers ,, 8,, Summary of Total Expenditures By Function (All Funds) 7,, 6,, 5,, ,, 3,, 2,, 1,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Debt Services 4% Capital Improvements 5% Operations & Maintenance 8% School Administration (Building) 6% 12% 59% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services General Administration 2% Student & al Support 4% 9/24/27 2:54 PM Sumexpen.xls Page 1 of 19

9 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,751,278 5% 2,592,719 46% -6% 2,861,323 48% 1% Student & al Support 447,813 8% 483,527 9% 8% 511,973 9% 6% General Administration 172,171 3% 26,366 4% 2% 22,54 4% 7% School Administration (Building) 621,454 11% 688,318 12% 11% 77,151 12% 3% Operations & Maintenance 933,566 17% 1,8,923 18% 8% 1,4,56 17% % Capital Improvements % % % % % 6,673 11% 653,737 12% 9% 673,385 11% 3% Total Expenditures 5,526,955 1% 5,633,59 1% 2% 5,978,842 1% 6% Amount per Pupil $5,141 $5,75-1% $5,544 9% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. Summary of General Fund Expenditures by Function 3,5, 3,, 2,5, 2,, 1,5, ,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function 11% Operations & Maintenance 17% School Administration (Building) 12% 47% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements General Administration 4% Student & al Support 9% 9/24/27 2:54 PM Sumexpen.xls Page 2 of 19

10 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,27, 1% 1,45, 1% 14% 1,75, 1% 21% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % % % % % % Total Expenditures 1,27, 1% 1,45, 1% 14% 1,75, 1% 21% Amount per Pupil $1,181 $1,36 11% $1,623 24% 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 Fund Expenditures by Function 2,, 1,8, 1,6, 1,4, 1,2, ,, 8, 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1% 9/24/27 2:54 PM Sumexpen.xls Page 3 of 19

11 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 4,21,278 59% 4,42,719 57% 1% 4,611,323 6% 14% Student & al Support 447,813 7% 483,527 7% 8% 511,973 7% 6% General Administration 172,171 3% 26,366 3% 2% 22,54 3% 7% School Administration (Building) 621,454 9% 688,318 1% 11% 77,151 9% 3% Operations & Maintenance 933,566 14% 1,8,923 14% 8% 1,4,56 13% % Capital Improvements % % % % % 6,673 9% 653,737 9% 9% 673,385 9% 3% Total Expenditures 6,796,955 1% 7,83,59 1% 4% 7,728,842 1% 9% Amount per Pupil $6,323 $6,382 1% $7,166 12% 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 5,, 4,5, 4,, 3,5, ,, 2,5, 2,, 1,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 9% Operations & Maintenance 13% School Administration (Building) 9% General Administration 3% Student & al Support 7% 59% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/24/27 2:54 PM Sumexpen.xls Page 4 of 19

12 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,37,431 9% 1,49,247 86% 1% 1,141,41 82% 9% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 118,263 1% 165,587 14% 4% 247, 18% 49% Total Expenditures 1,155,694 1% 1,214,834 1% 5% 1,388,41 1% 14% Amount per Pupil $1,75 $1,94 2% $1,287 18% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 1,2, 1,, 8, 6, 4, , Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 18% 82% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/24/27 2:54 PM Sumexpen.xls Page 5 of 19

13 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 2,751,278 2,592,719-6% 2,861,323 1% Federal Funds 367, ,19 4% 325,77-15% Supplemental General 1,27, 1,45, 14% 1,75, 21% At Risk (4yr Old) % % At Risk (K-12) 256,31 473,576 85% 633,972 34% Bilingual Education % % Capital Outlay 175,91 236,69 34% 225, -5% Driver Education 13,119 12,581-4% 14,38 14% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 22,566-1% % Special Education 1,37,431 1,49,247 1% 1,141,41 9% Cost of Living % Vocational Education 317, 39,6 23% 4, 2% Gifts/Grants 14,685 2,157-85% 5, 132% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 233, ,72 19% 356,59 28% Contingency Reserve % Text Book & Student Material 58,311 34,996-4% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 6,517,963 6,92,36 6% 7,713,382 12% Enrollment (FTE)* 1,75. 1,11. 3% 1,78.5-3% Amount per Pupil 6,63 6,218 3% 7,152 15% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 6,517,963 6,92,36 6% 7,713,382 12% 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, Expenditures Expenditures 3,5, 3,, 2,5, 2,, 1,5, 1,, General Supplemental General Special Education 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 9/24/27 2:54 PM Sumexpen.xls Page 6 of 19

14 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 447, ,527 8% 511,973 6% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 2,833 4,42 55% 1, 127% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 3,17 6,438 17% 6, -7% Parent Education Program % % Summer School % % Special Education % % Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 15,5 23, 48% 28, 22% Contingency Reserve % Text Book & Student Material 7,664 7,19-8% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 476, ,386 1% 555,973 6% Enrollment (FTE)* 1,75. 1,11. 3% 1,78.5-3% Amount per Pupil % 516 9% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 476, ,386 1% 555,973 6% Amount per Pupil $433 $464 7% $516 11% Student and al Support Expenditures 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 9/24/27 2:54 PM Sumexpen.xls Page 7 of 19

15 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 172,171 26,366 2% 22,54 7% Federal Funds 3,84 4,595 2% -1% Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 1,642 5,319-5% 5, -6% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 15, 17, 13% 19, 12% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 21, ,28 16% 244,54 5% Enrollment (FTE)* 1,75. 1,11. 3% 1,78.5-3% Amount per Pupil % 227 8% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 21, ,28 16% 244,54 5% 3, General Administration Expenditures 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 9/24/27 2:54 PM Sumexpen.xls Page 8 of 19

16 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 621, ,318 11% 77,151 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 1,799 8,75 386% 1, 14% 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 25, 27, 8% 3, 11% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 648, ,68 12% 747,151 3% Enrollment (FTE)* 1,75. 1,11. 3% 1,78.5-3% Amount per Pupil % 693 6% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 648, ,68 12% 747,151 3% School Administration Expenditures 8, 7, 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 9/24/27 2:54 PM Sumexpen.xls Page 9 of 19

17 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 933,566 1,8,923 8% 1,4,56 % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 6,222 9,638 55% 25, 159% Driver Training 1,578 1,629 3% 2,62 61% Declining Enrollment % % Extraordinary School Program % % Food Service 26,174 29,227 12% 24, -18% 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 16, 2, 25% 24, 2% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 983,54 1,69,417 9% 1,8,126 1% Enrollment (FTE)* 1,75. 1,11. 3% 1,78.5-3% Amount per Pupil % 1,2 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 983,54 1,69,417 9% 1,8,126 1% 1,2, Operations and Maintenance Expenditures 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 9/24/27 2:54 PM Sumexpen.xls Page 1 of 19

18 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 6, ,737 9% 673,385 3% Federal Funds 1, % -1% Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 36 % -1% Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 54, ,283 13% 61, 5% Professional Development % % Parent Education Program % % Summer School % % Special Education 118, ,587 4% 247, 49% Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 13, 16, 23% 2, 25% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,238,648 1,47,973 14% 1,541,385 9% Enrollment (FTE)* 1,75. 1,11. 3% 1,78.5-3% Amount per Pupil 1,152 1,268 1% 1,429 13% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,238,648 1,47,973 14% 1,541,385 9% 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 9/24/27 2:54 PM Sumexpen.xls Page 11 of 19

19 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 381,91 56,378 33% 65, 28% 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 381,91 56,378 33% 65, 28% Enrollment (FTE)* 1,75. 1,11. 3% 1,78.5-3% Amount per Pupil % 63 32% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 381,91 56,378 33% 65, 28% Capital Improvements (4) 7, 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 9/24/27 2:54 PM Sumexpen.xls Page 12 of 19

20 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 % % 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 % Bond & Interest #1 562, ,61-2% 559,423 1% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 562, ,61-2% 559,423 1% Enrollment (FTE)* 1,75. 1,11. 3% 1,78.5-3% Amount per Pupil % 519 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 562, ,61-2% 559,423 1% Debt Services (51) 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 9/24/27 2:54 PM Sumexpen.xls Page 13 of 19

21 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,677,591 2,17,383 2% 2,234,655 11% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,677,591 2,17,383 2% 2,234,655 11% Enrollment (FTE)* 1,75. 1,11. 3% 1,78.5-3% Amount per Pupil 1,561 1,817 16% 2,72 14% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,677,591 2,17,383 2% 2,234,655 11% Transfers (52) 2,5, 2,, 1,5, 1,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 9/24/27 2:54 PM Sumexpen.xls Page 14 of 19

22 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 25 July 1, 26 July 1, 27 General 33, Federal Funds 5,614 5,549 16,33 Supplemental General 11,856 17,817 9,278 At Risk (4yr Old) At Risk (K-12) 58,991 38,667 Bilingual Education Capital Outlay 1,147, , ,52 Driver Training 33,33 31,939 3,614 Declining Enrollment Extraordinary School Program Food Service 83,915 85,16 78,885 Professional Development 1,912 8,25 7,24 Parent Education Program 9,25 9,25 9,25 Summer School 22,566 Special Education 67,11 489, ,789 Cost of Living Vocational Education Gifts/Grants 16,945 2,26 3,153 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 27,889 27,889 Text Book & Student Material 51,843 3,76 Bond & Interest 1 648,32 618,21 672,513 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 2,953,547 2,483,353 1,926,474 Enrollment (FTE)* 1,75. 1,11. 1,78.5 Amount per Pupil 2,747 2,237 1,786 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 2,953,547 2,483,353 1,926,474 Unencumbered Cash Balances by Fund 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, July 1, 25 July 1, 26 July 1, 27 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 9/24/27 2:54 PM Sumexpen.xls Page 15 of 19

23 Reserve Funds Unencumbered Cash Balance July 1, 25 July 1, 26 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 25 July 1, 26 *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. 9/24/27 2:54 PM Sumexpen.xls Page 16 of 19

24 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 1,69.2 1,81.5 1% 1,11.3 2% 1,13.7 3% 1,78.5-5% Enrollment (FTE)** 1,75.5 1,8.4 % 1,75. % 1,11. 3% 1,78.5-3% Number of Students - Free Meals % 356 5% 377 6% 36-5% Number of Students - Reduced Meals % 162 % 149-8% 15 1% 12. Enrollment (FTE)* for Budget Authority Enrollment (FTE)** Used for Calculating "Amount Per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/24/27 2:54 PM Sumexpen.xls Page 17 of 19

25 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment... Cost of Living.. Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Recreation Commission Employee Benefit... TOTAL OTHER... Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Bond & Interest 1 16% Capital Outlay 12% Supplemental General 3% General 42% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/24/27 2:54 PM Sumexpen.xls Page 18 of 19

26 Other Information Actual Actual Budget Assessed Valuation $56,945,52 $58,595,811 $59,991,677 Bonded Indebtedness $3,16, $2,73, $2,28, Assessed Valuation $7,, $6,, $5,, $4,, $3,, $2,, $1,, $ Bonded Indebtedness $3,5, $3,, $2,5, $2,, $1,5, $1,, $5, $ /24/27 2:54 PM Sumexpen.xls Page 19 of 19