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

Transcription

1 USD 246 Northeast

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

3 24-5 Budget General Information USD #: 246 Introduction Northeast-Arma is a small district of approximately 5 students located 6 miles north of Pittsburg, Kansas, on Highway 69. Our district is made up of the communities of Arma, Franklin, Mulberry, and Arcadia. We are primarily a bedroom district for both Pittsburg and Fort Scott with some farming industry. Board Members Travis Allen, President Henry Ashbacher Chris Bualle 6 N. Lincoln 83 S. Broadway P.O. Box 38 Mulberry, KS Franklin, KS Arma, KS 6672 Bonnie Hines Denise Richard Janet Zornes 52 S. Ohio P.O. Box S. 4 th Street Arcadia, KS 667 Arma, KS 6672 Arma, KS 6672 Jeremy Allen P.O. Box 346 Arma, KS 6672 Key Staff Superintendent: Greg Gorman ggorman@usd246.org Board Clerk: Tiffany Forester tforester@usd246.org High School Principal: Jason Clemensen jclemensen@usd246.org High School Athletic Director: Piper Richardson prichardson@usd246.org Elementary/Junior High Principal: Terry Cleland tcleland@usd246.org Elementary/Junior High Asst. Principal & AD: Matt Harris mharris@usd246.org Accomplishments: The District s Accomplishments and Challenges Our free and reduced lunch population is over 7% but our graduation rate is over 9% and many of our students go on to some sort of post high school training. Our scores at the Elementary/Junior High have historically been high. Our district has made a quick transition to making our staff and students prepared for the 2st Century with technology. We will have a : initiative in grades 4-2 with the use of Samsung Chromebooks. Challenges: We are like most small districts and face declining enrollment, which of course affects our funding. We would like to make our salary schedule favorable to the surrounding districts, but it is becoming more difficult as we face budget cuts, but will provide for our staff the best we can. We are somewhat limited in our Junior High and High School in course offerings and electives.

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

5 KSDE Website Information Available K-2 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 3

6 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,94,76 57% 3,856,67 57% -% 4,85,57 55% 9% Student Support Services 69,323 2% 58,456 2% -6% 66,8 2% 5% Instructional Support Services 277,73 4% 286,33 4% 3% 32,333 4% 9% Administration & Support 67,835 % 677,44 % % 76,65 9% 4% Operations & Maintenance 67,4 9% 59,228 9% -4% 63,76 8% 7% Transportation 347,363 5% 377,48 6% 9% 478,6 6% 27% Food Services 447,98 7% 423,357 6% -5% 476,5 6% 3% Capital Improvements 4,652 % 46,73 % 2% 35, 5% 649% Debt Services 336,36 5% 337,668 5% % 34,8 4% % Other Costs % % % % % Total Expenditures* 6,82,937 % 6,753,38 % -% 7,646,662 % 3% Amount per Pupil $3,967 $3,867 -% $5,766 4% Current Expenditures** 6,294,483 % 6,2,536 % -% 6,57,544 % 6% Amount per Pupil $2,94 $2,755 -% $3,55 6% Percent of Expenditures Instruction*** (Total Expenditures) 3,823,86 56% 3,837,479 57% % 4,35,57 53% -4% Instruction*** (Current Expenditures) 3,823,86 6% 3,837,479 62% % 4,35,57 6% -% * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-2), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 6, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 6, Code 62, Code 63) Note: Percentages on charts are within +-% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction - Transportation - 27 Student Support Services - 2 Food Service - 3 Instructional Support Services - 22 Other Costs - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 5 Transfers ,5, 4,, 3,5, 3,, 2,5, 2,,,5,,, 5, 4,85,57 Summary of Total Expenditures by Function (All Funds) 66,8 32,333 76,65 63,76 478,6 476,5 35, 34, Summary of Total Expenditures by Function Food Services 6% Transportation 6% Operations & Maintenance 8% Administration & Support 9% Capital Improvements 5% Debt Services 5% Instructional Support 4% Student Support Services 2% Other Costs % Instruction 55% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/7/24 3:9 PM Sumexpen.xlsx Page of 3

7 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,872,8 57%,846,38 57% -%,865,97 56% % Student Support 56,4 5% 46,69 4% -7% 5,5 5% 3% Instructional Support 59,898 5% 68,96 5% 5% 74,25 5% 4% Administration & Support 632,37 9% 636,872 2% % 659, 2% 3% Operations & Maintenance 299,85 9% 285,942 9% -5% 287, 9% % Transportation 92,965 6% 78,698 5% -7% 86,85 6% 5% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,34,285 % 3,26,85 % -2% 3,322,697 % 2% Amount per Pupil $6,794 $6,698 -% $6,85 2% The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items. Summary of General Fund Expenditures 2,,,865,97,8,,6,,4,,2,,, 8, 6, 659, , 2, Instruction 5,5 74,25 Student Support Instructional Support Administration & Support 287, Operations & Maintenance 86,85 Transportation Capital Improvements Other Costs 24-5 Summary of General Fund Expenditures by Function Operations & Maintenance 9% Administration & Support 2% Transportation 6% Instructional Support 5% Student Support 4% Capital Improvements % Instruction 56% Other Costs % Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 3:9 PM Sumexpen.xlsx Page 2 of 3

8 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 75,735 33% 27,82 4% 24% 2, 39% -4% Student Support % % % % % Instructional Support 96,276 8%,326 8% 4% 9,784 7% -% Administration & Support % 34 % % % -% Operations & Maintenance 26,75 49% 226,82 42% -4% 24, 44% 6% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 533,726 % 544,254 % 2% 54,784 % -% Amount per Pupil $,94 $,8 2% $,5 % The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-3 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 3, 25, 2, 2, 24, 5,, 9, , Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Supplemental General Fund Expenditures by Function Instruction Operations & Maintenance 44% Instruction 39% Student Support Instructional Support Administration & Support Operations & Maintenance Instructional Support 7% Transportation Capital Improvements Other Costs 9/7/24 3:9 PM Sumexpen.xlsx Page 3 of 3

9 56,4 46,69 5,5 256,74 268, ,34 92,965 78,698 86,85 632,37 636,96 659, 56,565 52,24 527, 2,48,536 2,63,85 2,75,97 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,48,536 53% 2,63,85 54% % 2,75,97 54% % Student Support 56,4 4% 46,69 4% -7% 5,5 4% 3% Instructional Support 256,74 7% 268,422 7% 5% 265,34 7% -% Administration & Support 632,37 6% 636,96 7% % 659, 7% 3% Operations & Maintenance 56,565 5% 52,24 3% -9% 527, 4% 3% Transportation 92,965 5% 78,698 5% -7% 86,85 5% 5% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,848, % 3,86,69 % -% 3,863,48 % 2% Amount per Pupil $7,889 $7,85 -% $7,966 2% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-3 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 2,5, 2,,,5, 22-23,, , Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of General and Supplemental General Fund Expenditures by Function Transportation 5% Operations & Maintenance 3% Administration & Support 7% Instructional Support 7% Student Support 4% Capital Improvements % Other Costs % Instruction 54% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 3:9 PM Sumexpen.xlsx Page 4 of 3

10 , , 4,273 8,5 4,2 66,9 66,39 728,647 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 66,9 85% 66,39 88% % 728,647 86% 2% Student Support % % % % % Instructional Support,242 % 395 % -68% 5, % 66% Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 4,273 5% 8,5 2% -22% 4,2 3% 4% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 7,65 % 687,755 % -3% 847,847 % 23% Amount per Pupil $,459 $,42-3% $,748 24% The Summary of Special Education Fund Expenditures chart information comes from pages 6-3 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 8, 7, 6, 5, 4, 3, 2, , Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs Administraton & Support % Operations & Maintenance % Instructional Support % Student Support % 24-5 Summary of Special Education Fund by Function Transportation 3% Capital Improvements % Other Costs % Instruction Student Support Instructional Support Instruction 86% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 3:9 PM Sumexpen.xlsx Page 5 of 3

11 Instruction Expenditures () % % inc/ inc/ Actual Actual dec Budget dec General,872,8,846,38 -%,865,97 % Federal Funds 254,27 22,63-2% 99,749 -% Supplemental General 75,735 27,82 24% 2, -4% At Risk (4yr Old) 32,6 32,744 % 35, 7% At Risk (K-2) 656, ,93 3% 72,5 5% Bilingual Education % % Virtual Education % % Capital Outlay 8,9 9,92-76% 5, 682% Driver Education 5,7 8-98% 2,4 48% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 66,9 66,39 % 728,647 2% Cost of Living % % Vocational Education,674 3,49 88%,6 25% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 92,39 26,722 3% 26,98 2% Contingency Reserve % Text Book & Student Material % Activity Fund 26,7 33,232 24% -% Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,94,76 3,856,67 -% 4,85,57 9% Enrollment (FTE)* % 485. % Amount per Pupil 8,5 7,99 -% 8,63 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,94,76 3,856,67 -% 4,85,57 9% 4,2, 4,, 4,, 3,9, 3,8, 3,7, 3,6, Instruction Expenditures 4,85,57 3,94,76 3,856, Instruction Expenditures 2,,,5,,, 5,,872,8,846,38,865,97 66,9 66,39 728,647 75,735 27,82 2, General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 3:9 PM Sumexpen.xlsx Page 6 of 3

12 Student Support Expenditures (2) % % inc/ inc/ Actual Actual dec Budget dec General 56,4 46,69-7% 5,5 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,923 2,287-5% 5,68 27% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 69,323 58,456-6% 66,8 5% Enrollment (FTE)* % 485. % Amount per Pupil % 343 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 69,323 58,456-6% 66,8 5% Amount per Pupil $367 $332-9% $352 6% Student Support Expenditures 7, 68, 66, 64, 62, 6, 58, 56, 54, 52, 69,323 66,8 58, 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. 9/7/24 3:9 PM Sumexpen.xlsx Page 7 of 3

13 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 59,898 68,96 5% 74,25 4% Federal Funds % % Supplemental General 96,276,326 4% 9,784 -% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 7,736 2,97-62% 25, 742% Parent Education Program % % Summer School % % Special Education, % 5, 66% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,578 4,346 4% 7,299 2% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 277,73 286,33 3% 32,333 9% Enrollment (FTE)* % 485. % Amount per Pupil % 644 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 277,73 286,33 3% 32,333 9% Amount per Pupil $569 $588 3% $644 % Instructional Support Expenditures 32, 32,333 3, 3, 29, 286,33 28, 277,73 27, 26, 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. 9/7/24 3:9 PM Sumexpen.xlsx Page 8 of 3

14 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 32,539 36,27 % 322, 5% Federal Funds % % Supplemental General 34 % -% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,638 4,982-4% 7,795 9% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 38,77 32,286 % 339,795 6% Enrollment (FTE)* % 485. % Amount per Pupil % 7 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 38,77 32,286 % 339,795 6% General Administration Expenditures 34, 339, , 33, 325, 32, 35, 3, 38,77 32,286 35, 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. 9/7/24 3:9 PM Sumexpen.xlsx Page 9 of 3

15 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 329,832 33,62 % 337, 2% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 22,826 25,56 % 29,37 7% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 352, ,758 % 366,37 3% Enrollment (FTE)* % 485. % Amount per Pupil % 755 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 352, ,758 % 366,37 3% School Administration Expenditures 37, 366,37 365, 36, 355, , 352,658 35, 345, 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. 9/7/24 3:9 PM Sumexpen.xlsx Page of 3

16 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % 485. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Central Services Expenditures NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 3:9 PM Sumexpen.xlsx Page of 3

17 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 299,85 285,942-5% 287, % Federal Funds % % Supplemental General 26,75 226,82-4% 24, 6% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 9,54 29,55 5% 75, 54% Driver Training % 2, 263% Declining Enrollment % % Extraordinary School Program % % Food Service 7,,876-74% 2, 7% 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 8,363 22,536 23% 25,76 4% Contingency Reserve,2 23,69 37% Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 67,4 59,228-4% 63,76 7% Enrollment (FTE)* % 485. % Amount per Pupil,265,22-4%,33 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 67,4 59,228-4% 63,76 7% Operations and Maintenance Expenditures 64, 63, 62, 6, 67,4 63,76 6, 59, 59,228 58, 57, 56, 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. 9/7/24 3:9 PM Sumexpen.xlsx Page 2 of 3

18 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 92,965 78,698-7% 86,85 5% Federal Funds 267 -% % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 4, 8,658 72% 6, 47% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 4,273 8,5-22% 4,2 4% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,858 8,64-2% 7, 98% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 347, ,48 9% 478,6 27% Enrollment (FTE)* % 485. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 347, ,48 9% 478,6 27% Transportation Expenditures 5, 45, 4, 35, 3, 25, 2, 5,, 5, 478,6 377,48 347, 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. 9/7/24 3:9 PM Sumexpen.xlsx Page 3 of 3

19 Other Support Services Expenditures (29) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % 485. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Other Support Services Expenditures NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 3:9 PM Sumexpen.xlsx Page 4 of 3

20 Food Services Expenditures (3) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 433,395 48,887-6% 459, 2% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 4,53 4,47 % 7,5 2% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 447,98 423,357-5% 476,5 3% Enrollment (FTE)* % 485. % Amount per Pupil % 982 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 447,98 423,357-5% 476,5 3% Food Service Expenditures 48, 476,5 47, 46, 45, 44, 43, 42, 4, 4, 39, 447,98 423, 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. 9/7/24 3:9 PM Sumexpen.xlsx Page 5 of 3

21 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-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % 485. % 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. 9/7/24 3:9 PM Sumexpen.xlsx Page 6 of 3

22 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 4,652 46,73 2% 35, 649% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,652 46,73 2% 35, 649% Enrollment (FTE)* % 485. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,652 46,73 2% 35, 649% 35, 3, 25, 2, 5,, 5, Capital Improvements (4) 4,652 46,73 35, 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. 9/7/24 3:9 PM Sumexpen.xlsx Page 7 of 3

23 Debt Services Expenditures (5) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # 336,36 337,668 % 34,8 % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 336,36 337,668 % 34,8 % Enrollment (FTE)* % 485. % Amount per Pupil % 7 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 336,36 337,668 % 34,8 % Deb Services (5) 34, 34, 34,8 339, 338, 337, , 336,36 336, 335, 334, 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. 9/7/24 3:9 PM Sumexpen.xlsx Page 8 of 3

24 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 776, ,934 % 735, -5% Federal Funds % % Supplemental General 86, ,746 -% 85, 7% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % % Text Book & Student Material % % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL,582,553,57,68 -%,586, % Enrollment (FTE)* % 485. % Amount per Pupil 3,244 3,227 -% 3,27 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL,582,553,57,68 -%,586, % Transfers (52),59,,585,,582,553,586,,58,,575,,57,68,57,,565,,56, 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. 9/7/24 3:9 PM Sumexpen.xlsx Page 9 of 3

25 Miscellaneous Information Unencumbered Cash Balance by Fund July, 22 July, 23 July, 24 General Federal Funds -25 Supplemental General 6,869 46,694 7,737 At Risk (4yr Old) At Risk (K-2) 7,5 7,5 7,5 Bilingual Education Virtual Education Capital Outlay 869,74 858, ,53 Driver Training 9,446 2,54 26,629 Declining Enrollment Extraordinary School Program Food Service 46,444 46,656 8,883 Professional Development 55,942 48,26 45,36 Parent Education Program Summer School Special Education 358, , ,35 Cost of Living Vocational Education, 66 Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 357,5 367,48 368,358 Text Book & Student Material 25,49 24,968 33,354 Activity Fund,284 2,335,8 Bond and Interest # 475,8 443,95 42,562 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 2,396,3 2,36,27 2,337,35 Enrollment (FTE)* Amount per Pupil 4,92 4,849 4,89 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 2,396,3 2,36,27 2,337,35 Unencumbered Cash Balances by Fund 2,5, 2,396,3 2,36,27 2,337,35 2,,,5,,, 5, July, 22 July, 23 July, 24 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. 9/7/24 3:9 PM Sumexpen.xlsx Page 2 of 3

26 Reserve Funds Unencumbered Cash Balance July, 22 July, 23 July, 24 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July, 22 July, 23 July, 24 *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. 9/7/24 3:9 PM Sumexpen.xlsx Page 2 of 3

27 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % 487. % 485. % Number of Students - Free Meals % 296 5% 34 3% 3 2% Number of Students - Reduced Meals % 49-2% 46-6% 8 29% 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. FTE. 9/7/24 3:9 PM Sumexpen.xlsx Page 22 of 3

28 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 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 Supplemental General 24% 24-5 Miscellaneous Information Mill Rates by Fund (Total USD) Bond and Interest # 36% General 4% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest # Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/7/24 3:9 PM Sumexpen.xlsx Page 23 of 3

29 Other Information Actual Actual Budget Assessed Valuation $6,644,473 $6,963,599 $8,57,436 Bonded Indebtedness $3,559,452 $3,289,774 $3,42,8 Assessed Valuation $8,5, $8,, $8,57,436 $7,5, $7,, $6,5, $6,644,473 $6,963,599 $6,, $5,5, Bonded Indebtedness $3,6, $3,5, $3,4, $3,3, $3,2, $3,, $3,, $2,9, $2,8, $2,7, $3,559,452 $3,289,774 $3,42, /7/24 3:9 PM Sumexpen.xlsx Page 24 of 3

30 USD 246 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July, 24 State Federal Local July, 25 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 4,57,697 4,57,697 XXXXXXXX Supplemental General,39,784 7, ,44 347,633 XXXXXXXX Adult Education At Risk (4yr Old) 35, 35, Adult Supplemental Education At Risk (K-2) 72,5 7,5 69, 5, Bilingual Education Virtual Education Capital Outlay 735, 859,53 24,53 Driver Training 4,4 26,629 2,55 4,779 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 46, 8,883 2, ,24 65, 77,77 39,482 Professional Development 25, 45,36 2,36 Parent Education Program Summer School Special Education 847, ,35 79, 37,88 Vocational Education,6 66 5,4 5, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants Textbook & Student Materials Revolving 33,354 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 4,55 4,55 XXXXXXXXX Contingency Reserve 368,358 XXXXXXXXX Activity Funds,8 XXXXXXXXX Tuition Reimbursement Bond and Interest # 34,8 42,562 9,4 3, ,293 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 99, xxxxxxxxxxx 2, xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 9,232,662 2,337,35 5,633, ,24,586, 73,789,79,589 Less Transfers,586, TOTAL Budget Expenditures $7,646,662 Sources of Revenue - - State, Federal, Local State Revenues 5,27,5 4,9,57 5,633,664 Federal Revenues 5,586 45,64 436,24 Local Revenues 2,822,365 2,938,892 2,36,789 Total Revenues 8,36,45 8,3,77 8,386,693 Revenues Per Pupil 7,39 7,45 7,292

31 4,5, 4,, 3,5, 3,, 2,5, 2,,,5,,, 5, Summary of Total Expenditures by Function (All Funds) USD Northeast - Summary 2,5, 2,,,5,,, 5, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 4,2, 4,5, 4,, 4,5, 4,, 3,95, 3,9, 3,85, 3,8, 3,75, 3,7, 3,65, Mill Levies by Fund 9, 8, 7, 6, 5, 4, 3, 2,, Average Salary Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 4, 2,, 8, 6, 4, 2,

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