Canton-Galva USD #419

Transcription

1 Canton-Galva USD #419

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 26-27 Budget General Information USD #419 The published budget amount calls for the Mill Levy to be mills. This is a decrease of.3 mills from the mill levy. Introduction Canton-Galva USD 419 is located in Eastern McPherson County. Our enrollment has held steady over the last several years with approximately 4 students in attendance. There are three attendance centers in the district. Pre-Kindergarten 3 rd grade go to the Elementary building in Canton, 4 th 8 th grade students attend the Middle School in Galva and the 9 th 12 th grade students attend the High School in Canton. Our district achieved the Standard of Excellence in 9 of the 12 categories on the Kansas State Assessment tests during the spring of 25. We have not received the final cut scores from the state to complete this report. We will continue to work hard to make certain all students have a quality education. Board Members Keith Becker President Phil Larson Vice-President Bernard Rundstrom Julee Colburn Trenton Prieb John Shearer Terie Tector Key Staff Superintendent: Bill Seidl Associate or Assistant Superintendents: Business Office Staff: Cheryl Boesker and Terri Hett Curriculum & Staff: Darren Ballantyne Other Key Contacts: Jack Koehn, Technology Coordinator /Administrative Assistant at HS. The District s Accomplishments and Challenges Accomplishments: The Students at Canton-Galva achieved the Standard of Excellence in 9 of the 12 areas on the State Assessment tests in the spring of 25. All the students, grades 4 through 8 reached at least the basic level in all tests. The 4 th grade had 1% of their students achieve proficient or better on the state math test. Canton-Galva High School students received medals in 11 of the 12 categories in the League Academic contest during the spring of 25. The graduation rate at Canton-Galva High School is traditionally over 9%. Class organizations at the High School are beginning to get involved in Community projects through their organizations. 1

4 Challenges: Our district has the same challenges as many of the district in the state of Kansas. Declining enrollment due to a transient society seems to be a major factor. When we lose a few students, it has a large impact on a district of our size. We are fortunate that some of our staff has health insurance through their spouse so that more money is available for those who take our health insurance plan. So far, we have not had difficulty attracting new teachers because our turnover is relatively small. I do worry about the future because the larger schools got most of the money through the new finance laws. This allows them to raise their base salary far beyond what we can. In some case over $3, more on the base. Only time will tell about our future and hiring quality staff members. At the current time, Wichita Schools has a base salary of over $35, compared to our $28,5. Hard to compare that statistic without knowing where the money goes. 2

5 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) a. Due to the increase in the school funding formula, our overall expenditure will increase to meet the demands of running the school district. b. Student and al support increased because we paying for part of our Technology personnel salaries from this line instead of the instructional line item. 2. Summary of General Fund Expenditures by Function a. Our General Fund instructional expenditures are less because we continue to put a larger portion of the teacher s salary into the Supplemental General. It only makes sense to use the state funding formula to help the local tax-payer offset the cost of the LOB. 3. Summary of Supplemental General Fund Expenditures by Function a. We increase the SGF from $621,592 (24), $75, (25) and $89, this current year, (budgeted) to take advantage of the state reimbursement rate of 3.31%. By doing so, we are able to still keep the overall Mill levy about the same. 4. Summary of General and Supplemental General Fund Expenditures by Function a. Increase in Student & al Support due to Technology salaries being paid from this area. b. Decrease in General Administration and increase in Operations & Maintenance due to Liability and Property Insurance being paid from Operations & Maintenance instead of General Administration. 5. Summary of Special Education Fund by Function a. Due to the increase in the state school funding law there is more money available for SPED. The increase continues to go up, but so does the cost of educating all students. 6. Expenditures (1) a. Overall instruction expenses have increased even though our General fund instruction expenses have decreased. b. We budget Driver s Ed for 2 years even though the actual expenditures is for one year. c. Summer School has gone down dramatically because we are now able to pay for this program through the at-risk fund. d. Vocational is up because we are now paying for the salaries out of this fund rather than the General fund. e. KPER s is based on a % of salaries so with the increases in salaries, so does the KPER s contribution. f. The amount of money per pupil has increased. 7. Student and al Support Expenditures (21 & 22) a. We budget more money in Professional Development line item each year because the cost continue to rise as does the need to maintain a highly 3

6 qualified staff. In the past, we had plenty of carry-over to cover our expenses. We have also had more federal carry-over money. Our district is committed to providing in-service activities for the staff to improve the overall instruction. b. The overall expenditures increased because we are paying part of our Technology salaries from this line item instead of the instructional line item. 8. General Administration Expenditures (23) a. Our property & liability insurance is being paid from Operations & Maintenance rather than General Administration. b. Workman s Compensation dues are being paid from the areas that the salaries are related to. c. We continue to take the Central Office staff salaries out of the 25 line item as recommended by the state. Thus our expenses decreased in This gives a truer picture of the overall expenditures of the General Administration. 9. School Administration Expenditures (24) a. Budget increase because building administrator early retirement is being paid from this area rather than instruction. 1. Operations and Maintenance Expenditures (26) a. Increase in the Food Service line item because we may have to purchase equipment related to the cafeteria. This will give us a better picture of where the money goes from capital outlay. b. Liability and property insurance charged to this area rather than General Administration. 11. (25 & 29: Other Supplemental Services) (3: Non- Services) a. We are taking Central Office staff salaries from this line item as recommended by the state. b. Money has been set aside for a possible purchase of a new bus if needed. c. All bus transportation expenses are taken out of this area as well. 12. Capital Improvements (4) a. H.S. football field lights $92,3. MS parking lot approximately $25,. This is yet to be completed b. We purchased the vacant building next to Central Office to allow for more district storage space. It will also allow us to expand the Central Office and help to clean up Main Street in Canton. 13. Debt Services (5) a. Routine 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 4

7 16. Other Information - FTE a. This chart shows the number of students who attend USD Miscellaneous Information Mill Rates by Fund a. The amount of increase in the LOB is due to the amount of increased reimbursement by the state. The overall mill rate is about the same. 18. Other Information Assessed Valuation and Bonded Indebtedness a. Our Assessed Valuation has increased over 2 million dollars. This allows us to raise more money per mill. b. This indicates that our Bond Indebtedness is slowly going down and will be paid off in the year 216. Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 5

8 KSDE Website Information Available K-12 Statistics (Building, District or State Totals) Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 6

9 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,446,767 54% 2,552,48 54% 4% 2,874,33 53% 13% Student & al Support 164,8 4% 195,288 4% 19% 251,878 5% 29% General Administration 231,334 5% 235,673 5% 2% 171,85 3% -27% School Administration (Building) 297,941 7% 315,322 7% 6% 335,9 6% 7% Operations & Maintenance 448,973 1% 446,399 9% -1% 578,559 11% 3% Capital Improvements 138,642 3% 29,6 4% 51% 175, 3% -16% Debt Services 359,25 8% 358,75 8% % 358,424 7% % 453,573 1% 455,4 1% % 642,938 12% 41% Total Expenditures 4,54,515 1% 4,767,841 1% 5% 5,388,582 1% 13% Amount per Pupil $11,533 $11,967 4% $13,143 1% 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 ,5, 3,, Summary of Total Expenditures By Function (All Funds) 2,5, 2,, ,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Debt Services 7% Capital Improvements 3% Operations & Maintenance 11% School Administration (Building) 6% 12% General Administration 3% Student & al Support 5% 53% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 1/9/26 9:14 AM Sumexpen.xls Page 1 of 19

10 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,111,447 47% 91,519 42% -18% 91,3 4% -1% Student & al Support 147,13 6% 148,816 7% 1% 188,45 8% 27% General Administration 225,754 1% 231,765 11% 3% 156,85 7% -32% School Administration (Building) 285,29 12% 295,553 14% 4% 311, 14% 5% Operations & Maintenance 438,319 19% 419,2 19% -4% 481,7 21% 15% Capital Improvements % % % % % 149,126 6% 18,285 8% 21% 25,6 9% 14% Total Expenditures 2,356,985 1% 2,185,958 1% -7% 2,244,9 1% 3% Amount per Pupil $5,987 $5,487-8% $5,475 % 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 1,2, 1,, 8, 6, , 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function 9% Operations & Maintenance 21% School Administration (Building) 14% General Administration 7% 41% Student & al Support 8% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/9/26 9:14 AM Sumexpen.xls Page 2 of 19

11 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 621,592 1% 75, 1% 21% 85, 96% 13% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % 4, 4% % Capital Improvements % % % % % % % % % % Total Expenditures 621,592 1% 75, 1% 21% 89, 1% 19% Amount per Pupil $1,579 $1,883 19% $2,171 15% 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 9, 8, 7, 6, 5, , 3, 2, 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 4% 96% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/9/26 9:14 AM Sumexpen.xls Page 3 of 19

12 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,733,39 58% 1,66,519 57% -4% 1,751,3 56% 5% Student & al Support 147,13 5% 148,816 5% 1% 188,45 6% 27% General Administration 225,754 8% 231,765 8% 3% 156,85 5% -32% School Administration (Building) 285,29 1% 295,553 1% 4% 311, 1% 5% Operations & Maintenance 438,319 15% 419,2 14% -4% 521,7 17% 25% Capital Improvements % % % % % 149,126 5% 18,285 6% 21% 25,6 7% 14% Total Expenditures 2,978,577 1% 2,935,958 1% -1% 3,134,9 1% 7% Amount per Pupil $7,566 $7,369-3% $7,646 4% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 2,, 1,8, 1,6, 1,4, ,2, 1,, 8, 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 7% Operations & Maintenance 17% School Administration (Building) 1% General Administration 5% Student & al Support 6% 55% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/9/26 9:14 AM Sumexpen.xls Page 4 of 19

13 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 45,539 93% 468,786 94% 4% 561,792 92% 2% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 34,98 7% 31,51 6% -8% 49,4 8% 57% Total Expenditures 484,637 1% 5,296 1% 3% 611,192 1% 22% Amount per Pupil $1,231 $1,256 2% $1,491 19% 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 6, 5, 4, 3, 2, , Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 8% 92% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/9/26 9:14 AM Sumexpen.xls Page 5 of 19

14 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,111,447 91,519-18% 91,3-1% Federal Funds 121, ,82-6% 133,2 17% Supplemental General 621,592 75, 21% 85, 13% At Risk (4yr Old) 18,115 3, 66% At Risk (K-12) 41,721 84,35 12% Bilingual Education % % Capital Outlay 4,677 % 6, 1183% Driver Education 7,767 7,231-7% 14,79 13% Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 8,56-1% 3,472 % Special Education 45, ,786 4% 561,792 2% Vocational Education 34,381 14,477 24% 115,323 1% Gifts/Grants 2,935 2,7-8% 9,99 237% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 74,782 87,313 17% 11,788 27% Contingency Reserve 37,81 % Text Book & Student Material 12,885 4,626-64% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,446,767 2,552,48 4% 2,874,33 13% Enrollment (FTE)* % 41. 3% Amount per Pupil 6,215 6,46 3% 7,1 9% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,446,767 2,552,48 4% 2,874,33 13% 3,5, Expenditures 3,, 2,5, 2,, 1,5, 1,, 5, Expenditures 1,2, 1,, 8, 6, 4, General Supplemental General Special Education 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. 1/9/26 9:14 AM Sumexpen.xls Page 6 of 19

15 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 147,13 148,816 1% 188,45 27% Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) 24,688 35,65 44% Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development 3,78 4,452 2% 16, % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 7,812 9,118 17% 11,6 27% Contingency Reserve % Text Book & Student Material 5,43 8,214 51% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 164,8 195,288 19% 251,878 29% Enrollment (FTE)* % 41. 3% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 164,8 195,288 19% 251,878 29% Amount per Pupil $417 $49 18% $614 25% Student and al Support Expenditures 3, 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. 1/9/26 9:14 AM Sumexpen.xls Page 7 of 19

16 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 225, ,765 3% 156,85-32% Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % 1, % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,58 3,98-3% 5, 28% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 231, ,673 2% 171,85-27% Enrollment (FTE)* % 41. 3% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 231, ,673 2% 171,85-27% 25, General Administration Expenditures 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. 1/9/26 9:14 AM Sumexpen.xls Page 8 of 19

17 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 285,29 295,553 4% 311, 5% Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 2,688 8,42 199% 1, 24% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 1,44 11,727 17% 14,9 27% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 297, ,322 6% 335,9 7% Enrollment (FTE)* % 41. 3% Amount per Pupil % 819 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 297, ,322 6% 335,9 7% School Administration Expenditures 4, 35, 3, 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. 1/9/26 9:14 AM Sumexpen.xls Page 9 of 19

18 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 438, ,2-4% 481,7 15% Federal Funds % % Supplemental General % 4, % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 4,54 19,32 329% 27,581 43% Driver Training % 4, 637% Declining Enrollment % Extraordinary School Program % % Food Service 1, % 17,78 168% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,58 6,516 17% 8,2 26% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 448, ,399-1% 578,559 3% Enrollment (FTE)* % 41. 3% Amount per Pupil 1,14 1,12-2% 1,411 26% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 448, ,399-1% 578,559 3% 7, Operations and Maintenance 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. 1/9/26 9:14 AM Sumexpen.xls Page 1 of 19

19 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 149,126 18,285 21% 25,6 14% Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 56,838 1,89-81% 113,238 94% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service 25,699 22,992 7% 259,7 18% Professional Development % % Parent Education Program % % Summer School % % Special Education 34,98 31,51-8% 49,4 57% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 7,812 11,723 5% 15, 28% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 453, ,4 % 642,938 41% Enrollment (FTE)* % 41. 3% Amount per Pupil 1,152 1,143-1% 1,568 37% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 453, ,4 % 642,938 41% 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. 1/9/26 9:14 AM Sumexpen.xls Page 11 of 19

20 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 138,642 29,6 51% 175, -16% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % 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 138,642 29,6 51% 175, -16% Enrollment (FTE)* % 41. 3% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 138,642 29,6 51% 175, -16% Capital Improvements (4) 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. 1/9/26 9:14 AM Sumexpen.xls Page 12 of 19

21 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 % % 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 #1 359,25 358,75 % 358,424 % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 359,25 358,75 % 358,424 % Enrollment (FTE)* % 41. 3% Amount per Pupil % 874-3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 359,25 358,75 % 358,424 % Debt Services (51) 4, 35, 3, 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. 1/9/26 9:14 AM Sumexpen.xls Page 13 of 19

22 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 618, ,585 51% 999,437 7% 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 % % 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 618, ,585 51% 999,437 7% Enrollment (FTE)* % 41. 3% Amount per Pupil 1,57 2,346 49% 2,438 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 618, ,585 51% 999,437 7% Transfers (52) 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. 1/9/26 9:14 AM Sumexpen.xls Page 14 of 19

23 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 24 July 1, 25 July 1, 26 General 1 Federal Funds 2,82 Supplemental General 38,564 12,836 17,819 At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay 374,414 25, ,839 Driver Training 4,927 9,586 11,434 Declining Enrollment Extraordinary School Program Food Service 46,224 48,58 52,884 Professional Development 5,321 9,417 1,33 Parent Education Program Summer School 4,32 3,472 3,472 Special Education 55,774 51,137 61,192 Vocational Education 323 Gifts/Grants 6 2,99 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 5, 6, Text Book & Student Material 2, Bond & Interest 1 288,14 311,21 316,495 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 87,89 757,551 75,662 Enrollment (FTE)* Amount per Pupil 2,21 1,91 1,831 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 87,89 757,551 75,662 Unencumbered Cash Balances by Fund 1,, 9, 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. 1/9/26 9:14 AM Sumexpen.xls Page 15 of 19

24 Reserve Funds Unencumbered Cash Balance July 1, 24 July 1, 25 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) *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. 1/9/26 9:14 AM Sumexpen.xls Page 16 of 19

25 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % 41. 3% Enrollment (FTE)** % % % 41. 3% Number of Students - Free Meals % 71 15% 81 14% 85 5% Number of Students - Reduced Meals 5 5 % 43-14% 47 9% 55 17% 45. 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 4yr 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. 1/9/26 9:14 AM Sumexpen.xls Page 17 of 19

26 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment.. 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 19% Capital Outlay 2% Supplemental General 42% General 37% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 1/9/26 9:14 AM Sumexpen.xls Page 18 of 19

27 Other Information Actual Actual Budget Assessed Valuation $21,412,786 $23,452,56 $25,476,994 Bonded Indebtedness $3,322,355 $3,11, $2,922,933 Assessed Valuation $3,, $25,, $2,, $15,, $1,, $5,, $ Bonded Indebtedness $3,5, $3,, $2,5, $2,, $1,5, $1,, $5, $ /9/26 9:14 AM Sumexpen.xls Page 19 of 19