USD 245, LeRoy-Gridley

Transcription

1 USD 245, LeRoy-Gridley

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 Budget General Information USD #: _245_ Introduction USD 245 is located in the rural communities of LeRoy and Gridley, Kansas. LeRoy and Gridley are regionally positioned in the southeastern portion of central Kansas, both towns are situated on Kansas Highway 58. The district encompasses 27 square miles in the three counties of Coffey, Woodson, and Greenwood. The approximate population of the district is 1,8. LeRoy has an approximate population of 6 while Gridley is close to 3 in size. Enrollment for USD 245 is about 22 head count with an FTE of 21. Many of the families in the school community live on farms or rural homes. Although the most discernible feature of the local economy is agriculture, some of the working adults commute to jobs outside of the immediate community. The school district has now had ten years of successful re-organization of the district. During the school year the district changed the attendance centers so that all high school students attend classes in LeRoy and all middle school students attend school in Gridley. Both communities have a Pre-K through grades four. The students have adjusted well to the reorganization of the district. For the school year the district has again under gone a reorganization of attendance centers. LeRoy Elementary School will house Pre-kindergarten, Kindergarten, grades one and two. The Gridley Elementary School will now have students in Pre-Kindergarten, Kindergarten, grades three, four, and five. This will allow for all classes to be single grade classrooms with the exception of the PK and Kindergarten rooms will still be combined for the 2.5 hours the PK is in session. In 28 the district reorganized the Board of Education election districts to more closely match the population of the district. We now have two election districts with three members coming from each district and then there is one at-large member elected from the entire school district.. In January of 21 the Board of Education made the tough decision to move from the traditional five day school week to a four day week in order to save money. During the second semester of the school year more than $12, was saved in transportation costs and more than $18, was saved in utilities. The District has continued on a four day week. The district has added vocational agriculture to the curriculum during the past three years and the vocational program in FACS during the school year. The district has vocational funding available. Students continue to perform well on State Assessments. District enrollment has continued to decline over the past few years which causes a continual decline in budget authority. These two issues which are inter-related are the biggest concerns facing the administration and Board of Education as we enter the school year. David Kraft, President Damon Birk, Vice-President Jeremy Lind Kevin Ohl Board Members 1

4 Charlie Patterson Randall Storrer Greg Yotz Key Staff Superintendent: Mike Kastle Business Office Staff: Roxi Newkirk, Business Manager / Clerk Principal of all buildings Thad Thurston Curriculum & Instruction Staff: Jerilee Trostle; Pam Parks Other Key Contacts: Brian Rand, Head Teacher at Gridley The District s Accomplishments and Challenges Accomplishments: Accomplishments: The district has continued to have good test scores, with state test scores remaining above the state average. During the school year a continued improvement was seen in both language arts and math scores at the high school level. Graduation rate, attendance rates and drop-out rates are well within the accepted parameters of a school of our size. The district is taking a proactive approach to attendance with an eye to showing even better attendance in the future. During the a community service type program was initiated at the Southern Coffey County High School. This project was entitled SCCHS Honor Flight and the purpose of the program was to take World War II veterans to Washington D.C. to see their memorial. In the spring of 28 fifteen high school students along with three staff members, and other adults escorted 37 veterans to Washington on a one day trip. During the school year two more trips were taken involving 69 veterans (one trip was a one-day trip and the other was a twoday trip) and more students and staff from SCCHS. In the spring of veterans and 3 students, staff and support personnel made a fourth trip to Washington. In April of 211 another 23 veterans and 3 students and staff members again made the trip to Washington. All of the participants felt that this was a very worthwhile experience. Trips continue with the 212 and 213 trips being composed of World War II and Korean War Veterans. Trips are planned to continue on an annual basis with veterans and students being involved in these trips. Vocational programs in Agriculture and Family and Consumer Sciences have been implemented over the past few years and the agriculture program is seeing a significant growth. It is hoped that the FACS program will see similar results in the upcoming years. During the summer of 213 upgrades were made to the LeRoy Elementary and Gridley Elementary schools heating, ventilation, and air conditioning and windows. Also new lighting was installed in the LeRoy gymnasium. All of these projects were accomplished through the use of a lease-purchase agreement with 36 Energy. Challenges: Enrollment has held steady for the school year and we anticipate a slight decline for the school year and then another drop for the school term. With a small school the loss of just a few students can be critical to the existence of the school district. Smaller families and some families moving due to jobs or the 2

5 perception of other schools having better opportunities for their student can always lead to the declining enrollment. Rising fixed costs coupled with small enrollments in some classes has led the district to combine some classes and to consider elimination of programs. Over the years the district, has eliminated on part-time music instructor, and three positions were not filled following the end of the school year. The pre-school students are combined with the kindergarten students in both the LeRoy Elementary and the Gridley Elementary schools for two and a half hours each day. With the retirement of one teacher following the school year the Board of Education elected to not fill the position but to re-distribute the classes to other staff members. In 29 the Board of Education made the tough decision to eliminate one administrative position. The superintendent has been serving as the principal for all buildings in the district. During the school year a building level principal has been added and the superintendent has moved to a half time position. The ability to hire staff is always a challenge in small schools. The threat of loss of other teachers is always a concern. We are not able to pay as well as other districts and have to do others things for staff to help keep them employed. We have a shorter school year with longer days, which our staff and students like. As noted earlier the declining financial status of our state has led the district to move to a four day week as a means of saving money and being able to maintain programs and staff. The continued possibility of elimination of programs at the secondary level or the closing of a building still hangs over the school community. 3

6 Supplemental Information for the Following Tables 1. 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 (1) 7. Student and Instructional Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. Other Costs (25 & 29: Other Supplemental Services) (3: Non-Instruction Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information - Transfers 15. Miscellaneous Information Unencumbered Cash Balance by Fund 16. Reserve Funds Unencumbered Cash Balance 17. Other Information - FTE 18. Miscellaneous Information Mill Rates by Fund 19. 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 Instruction 1,913,824 59% 1,822,537 59% -5% 2,92,481 54% 15% Student Support Services 69,226 2% 68,995 2% % 116,84 3% 69% Instructional Support Services 68,323 2% 57,92 2% -15% 135,628 4% 134% General Administration 12,765 3% 125,736 4% 22% 151,323 4% 2% School Administration (Building) 162,464 5% 143,62 5% -12% 17,68 4% 19% Operations & Maintenance 356,92 11% 312,154 1% -12% 396,219 1% 27% Transportation 247,166 8% 247,626 8% % 37,2 8% 24% Food Services 22,734 7% 195,644 6% -11% 247,449 6% 26% Capital Improvements 77,18 2% 131,561 4% 71% 22, 6% 67% Debt Services % % % % % Other Costs % % % 25, 1% % Total Expenditures* 3,217,72 1% 3,15,775 1% -3% 3,862,748 1% 24% Amount per Pupil $13,99 $14,247 2% $17,966 26% Current Expenditures** 3,14,594 1% 2,974,214 1% -5% 3,521,975 1% 18% Amount per Pupil $13,655 $13,643 % $16,381 2% Percent of Expenditures Instruction*** (Total Expenditures) 1,913,824 59% 1,822,537 59% % 2,72,481 54% -5% Instruction*** (Current Expenditures) 1,913,824 61% 1,822,537 61% % 2,72,481 59% -2% * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction - 1 Transportation - 27 Student Support Services - 21 Food Service - 31 Instructional Support Services - 22 Other Costs - 25/29 and 33 General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Operations & Maintenance - 26 Transfers - 52 Summary of Total Expenditures by Function (All Funds) 2,5, 2,, 2,92,481 1,5, 1,, 5, 116,84 135, ,323 17,68 396,219 37,2 247,449 22, 25, Summary of Total Expenditures by Function Transportation 8% Operations & Maintenance 1% School Administration (Building) General Administration 4% 4% Instructional Support 4% Food Services 6% Capital Improvements 6% Student Support Services 3% Other Costs 1% Instruction 54% Instruction Student Support Services Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/1/213 9:24 AM Sumexpen.xlsx Page 1 of 24

9 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 91,682 63% 88,37 59% -1% 825,5 57% 2% Student Support 53,53 4% 59,783 4% 12% 66,2 5% 11% Instructional Support 1,346 % 187 % -86% % -1% General Administration 79,997 6% 85,57 6% 7% 92,7 6% 8% School Administration (Building) 9,237 6% 16,57 8% 18% 113,68 8% 7% Operations & Maintenance 6,861 4% 57,78 4% -5% 55,95 4% -3% Transportation 239,473 17% 246,698 18% 3% 3, 21% 22% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,427,99 1% 1,364,886 1% -4% 1,453,958 1% 7% Amount per Pupil $6,25 $6,261 1% $6,763 8% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 1,, Summary of General Fund Expenditures 9, 825,5 8, 7, 6, 5, 4, 3, 2, 1, 66,2 92,7 113,68 55,95 3, Summary of General Fund Expenditures by Function Operations & Maintenance 4% Transportation 21% School Administration (Building) 8% General Administration 6% Student Support 4% Instruction 57% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/1/213 9:24 AM Sumexpen.xlsx Page 2 of 24

10 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 17,2 25% 81,68 2% -24% 134,1 26% 64% Student Support % 1,18 % % 2,5 % 126% Instructional Support 26,183 6% 57,491 14% 12% 71,5 14% 24% General Administration 17,145 4% 36,462 9% 113% 33,85 7% -7% School Administration (Building) 4,3 9% 21,163 5% -47% 33, 7% 56% Operations & Maintenance 244,469 56% 24,888 51% -16% 232,169 46% 13% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 435, 1% 42,792 1% -7% 57,119 1% 26% Amount per Pupil $1,891 $1,848-2% $2,359 28% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 25, 232,169 2, 15, 134, , 71, , 33,85 33, 2, Summary of Supplemental General Fund Expenditures by Function Instruction Operations & Maintenance 46% Instruction 26% School Administration (Building) 7% Instructional Support 14% General Administration 7% Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/1/213 9:24 AM Sumexpen.xlsx Page 3 of 24

11 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,8,882 54% 89,5 5% -12% 959,6 49% 8% Student Support 53,53 3% 6,891 3% 14% 68,7 4% 13% Instructional Support 27,529 1% 57,678 3% 11% 71,5 4% 24% General Administration 97,142 5% 122,32 7% 26% 126,55 6% 4% School Administration (Building) 13,24 7% 127,733 7% -2% 146,68 7% 15% Operations & Maintenance 35,33 16% 262,596 15% -14% 288,119 15% 1% Transportation 239,473 13% 246,698 14% 3% 3, 15% 22% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,862,99 1% 1,767,678 1% -5% 1,961,77 1% 11% Amount per Pupil $8,96 $8,19 % $9,121 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 1,2, 1,, 959,6 8, 6, 4, 2, 68,7 71,5 126,55 146,68 288,119 3, Summary of General and Supplemental General Fund Expenditures by Function Transportation 15% Instruction Operations & Maintenance 15% Instruction 49% Student Support Instructional Support General Administration School Administration (Building) 7% General Administration 6% Instructional Support 4% Student Support 4% School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/1/213 9:24 AM Sumexpen.xlsx Page 4 of 24

12 19,15 1,127 7, ,2 3,559 29,897 57,45 427, ,24 478,374 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 427,975 88% 417,24 93% -3% 478,374 88% 15% Student Support % % % % % Instructional Support % % % % % General Administration % % % % % School Administration (Building) 19,15 4% 1,127 % -94% % -1% Operations & Maintenance 3,559 6% 29,897 7% -2% 57,45 11% 92% Transportation 7,693 2% 928 % -88% 7,2 1% 676% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 485,332 1% 448,976 1% -7% 543,24 1% 21% Amount per Pupil $2,11 $2,6-2% $2,526 23% 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 5, 45, 4, 35, 3, 25, 2, 15, , 5, Summary of Special Education Fund by Function Operations & Maintenance 11% Transportation 1% Instruction 88% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/1/213 9:24 AM Sumexpen.xlsx Page 5 of 24

13 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 91,682 88,37-1% 825,5 2% Federal Funds 57,558 51,561-1% 47,385-8% Supplemental General 17,2 81,68-24% 134,1 64% At Risk (4yr Old) % % At Risk (K-12) 167,554 17,1 1% 247,173 45% Bilingual Education % % Virtual Education % % Capital Outlay % 2, % Driver Education 3,173 3,27 1% 23,78 639% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 427, ,24-3% 478,374 15% Cost of Living % % Vocational Education 84,323 81,368-4% 13,391 6% Gifts/Grants 53,923 % 5,85-6% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14, ,825-16% 135, 15% Contingency Reserve % Text Book & Student Material 879 7, % Activity Fund 22,912 3,422 33% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,913,824 1,822,537-5% 2,92,481 15% Enrollment (FTE)* % % Amount per Pupil 8,321 8,36 % 9,732 16% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,913,824 1,822,537-5% 2,92,481 15% 2,1, 2,5, 2,, 1,95, 1,9, 1,85, 1,8, 1,75, 1,7, 1,65, Instruction Expenditures 2,92,481 1,913,824 1,822, Instruction Expenditures 1,, 8, 6, 4, 2, 91,682 88,37 825,5 427, ,24 478,374 17,2 81,68 134, General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/1/213 9:24 AM Sumexpen.xlsx Page 6 of 24

14 Student Support Expenditures (21) % % inc/ inc/ Actual Actual dec Budget dec General 53,53 59,783 12% 66,2 11% Federal Funds % % Supplemental General 1,18 % 2,5 126% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % 2, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 1,1 4,4-56% 19,14 335% Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,623 3,74-34% 9, 143% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 69,226 68,995 % 116,84 69% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 69,226 68,995 % 116,84 69% Amount per Pupil $333 $323-3% $556 72% Student Support Expenditures 12, 116,84 1, 8, 69,226 68,995 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/1/213 9:24 AM Sumexpen.xlsx Page 7 of 24

15 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 1, % -1% Federal Funds % % Supplemental General 26,183 57,491 12% 71,5 24% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 1, % 31, % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 38,941-1% 25, % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % 8, % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 68,323 57,92-15% 135, % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 68,323 57,92-15% 135, % Amount per Pupil $297 $266-11% $ % Instructional Support Expenditures 14, 135,628 12, 1, 8, 6, 4, 2, 68,323 57, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/1/213 9:24 AM Sumexpen.xlsx Page 8 of 24

16 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 79,997 85,57 7% 92,7 8% Federal Funds % % Supplemental General 17,145 36, % 33,85-7% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % 14,773 % 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 5,623 3,74-34% 1, 17% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 12, ,736 22% 151,323 2% Enrollment (FTE)* % % Amount per Pupil % 74 22% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 12, ,736 22% 151,323 2% General Administration Expenditures 16, 151,323 14, 12, 1, 8, 6, 4, 2, 12, , NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/1/213 9:24 AM Sumexpen.xlsx Page 9 of 24

17 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 9,237 16,57 18% 113,68 7% Federal Funds % % Supplemental General 4,3 21,163-47% 33, 56% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % 16, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 19,15 1,127-94% -1% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 13,119 14,76 13% 8, -46% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 162, ,62-12% 17,68 19% Enrollment (FTE)* % % Amount per Pupil % 794 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 162, ,62-12% 17,68 19% School Administration Expenditures 175, 17, 165, 16, 155, 15, 145, 14, 135, 13, 17,68 162, , NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/1/213 9:24 AM Sumexpen.xlsx Page 1 of 24

18 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 6,861 57,78-5% 55,95-3% Federal Funds % % Supplemental General 244,469 24,888-16% 232,169 13% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % 25, % Driver Training 5 1, % 2,5 38% Declining Enrollment % % Extraordinary School Program % % Food Service 6,583 5,38-18% 11,15 17% Professional Development % % Parent Education Program % % Summer School % % Special Education 3,559 29,897-2% 57,45 92% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 13,12 12,465-5% 12, -4% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 356,92 312,154-12% 396,219 27% Enrollment (FTE)* % % Amount per Pupil 1,548 1,432-8% 1,843 29% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 356,92 312,154-12% 396,219 27% Operations and Maintenance Expenditures 4, 35, 3, 356,92 312, ,219 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/1/213 9:24 AM Sumexpen.xlsx Page 11 of 24

19 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 239, ,698 3% 3, 22% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 7, % 7,2 676% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 247, ,626 % 37,2 24% Enrollment (FTE)* % % Amount per Pupil 1,75 1,136 6% 1,429 26% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 247, ,626 % 37,2 24% Transportation Expenditures 35, 3, 25, 2, 15, 1, 5, 247, ,626 37, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/1/213 9:24 AM Sumexpen.xlsx Page 12 of 24

20 Food Services Expenditures (31) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 211, ,413-12% 241,89 3% 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 9,371 9,231-1% 5,559-4% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 22, ,644-11% 247,449 26% Enrollment (FTE)* % % Amount per Pupil % 1,151 28% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 22, ,644-11% 247,449 26% Food Service Expenditures 25, 2, 22, , ,449 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/1/213 9:24 AM Sumexpen.xlsx Page 13 of 24

21 Other Costs (25 & 29: Other Supplemental Services) (33: Community Services Operations) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % 25, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % 25, % Enrollment (FTE)* % % Amount per Pupil % 116 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % 25, % 25, Other Costs 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/1/213 9:24 AM Sumexpen.xlsx Page 14 of 24

22 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 77,18 131,561 71% 22, 67% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 77,18 131,561 71% 22, 67% Enrollment (FTE)* % % Amount per Pupil % 1,23 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 77,18 131,561 71% 22, 67% Capital Improvements (4) 25, 22, 2, 15, 131,561 1, 77,18 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/1/213 9:24 AM Sumexpen.xlsx Page 15 of 24

23 Debt Services Expenditures (51) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Deb Services (51) NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/1/213 9:24 AM Sumexpen.xlsx Page 16 of 24

24 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 577, ,751 7% 485, -22% Federal Funds % % Supplemental General 256,28 274,923 7% 169, -39% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % % Text Book & Student Material % % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 834, ,674 7% 654, -27% Enrollment (FTE)* % % Amount per Pupil 3,627 4,99 13% 3,42-26% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 834, ,674 7% 654, -27% Transfers (52) 9, 8, 7, 6, 5, 4, 3, 2, 1, 893, , , NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/1/213 9:24 AM Sumexpen.xlsx Page 17 of 24

25 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General 2,839 Federal Funds 3 Supplemental General 23,588 76,493 93,72 At Risk (4yr Old) At Risk (K-12) 57,158 75,251 82,173 Bilingual Education Virtual Education Capital Outlay 383,28 327, ,117 Driver Training 15,222 2,783 22,983 Declining Enrollment Extraordinary School Program Food Service 16,272 8,286 79,583 Professional Development 13,25 26,352 31,128 Parent Education Program 13,64 13,54 15,14 Summer School Special Education 169, ,9 218,24 Cost of Living Vocational Education 4,82 45,759 5,391 Gifts/Grants 73,763 73,85 75,85 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 124,81 124,81 154,81 Text Book & Student Material 23,49 31,31 32,83 Activity Fund 5,89 8,33 4,62 Bond and Interest #1 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,49,643 1,13,628 1,196,64 Enrollment (FTE)* Amount per Pupil 4,564 5,63 5,566 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 1,49,643 1,13,628 1,196,64 Unencumbered Cash Balances by Fund 1,2, 1,49,643 1,13,628 1,196,64 1,, 8, 6, 4, 2, July 1, 211 July 1, 212 July 1, 213 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/1/213 9:24 AM Sumexpen.xlsx Page 18 of 24

26 Reserve Funds Unencumbered Cash Balance July 1, 211 July 1, 212 July 1, 213 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 211 July 1, 212 July 1, 213 *School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp, Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed in the Self Insured Fund to pay for claims which may arise from the categories listed above. 9/1/213 9:24 AM Sumexpen.xlsx Page 19 of 24

27 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % % % Number of Students - Free Meals % 82 9% 85 4% 81-5% Number of Students - Reduced Meals % 35-3% 43 23% 25-42% FTE Enrollment for Budget Authority Enrollment (FTE)** Used for Calculating "Amount per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/1/213 9:24 AM Sumexpen.xlsx Page 2 of 24

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 #1... 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 Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 8% Supplemental General 51% General 41% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest #1 Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/1/213 9:24 AM Sumexpen.xlsx Page 21 of 24

29 Other Information Actual Actual Budget Assessed Valuation $19,821,644 $22,363,876 $23,759,542 Bonded Indebtedness $ $ $653,482 Assessed Valuation $24,, $23,759,542 $23,, $22,363,876 $22,, $21,, $2,, $19,821,644 $19,, $18,, $17,, Bonded Indebtedness $7, $653,482 $6, $5, $4, $3, $2, $1, $ $ $ /1/213 9:24 AM Sumexpen.xlsx Page 22 of 24

30 USD 245 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 213 State Federal Local July 1, 214 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 1,938,958 1,539, ,759 XXXXXXXX Supplemental General 676,119 93,72 22,73 559,687 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-12) 247,173 82, , Bilingual Education Virtual Education Capital Outlay 34, ,117 86,643 81,987 Driver Training 26,28 22,983 1,725 1,5 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 253,4 79,583 1,26 59,81 8, 32,621 Professional Development 31,128 31,128 Parent Education Program 19,14 15,14 4, Summer School Special Education 543,24 218,24 325, Vocational Education 13,391 5,391 8, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 75,85 75,85 Textbook & Student Materials Revolving 32,83 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 187, ,559 XXXXXXXXX Contingency Reserve 154,81 XXXXXXXXX Activity Funds 4,62 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 47,385 xxxxxxxxxxx 47,385 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 4,516,748 1,196,64 1,752,239 17, , 1,8,21 81,987 Less Transfers 654, TOTAL Budget Expenditures $3,862,748 Sources of Revenue - - State, Federal, Local State Revenues 1,879,413 1,727,895 1,752,239 Federal Revenues 178, ,81 17,195 Local Revenues 2,47,63 2,194,729 1,734,21 Total Revenues 4,15,849 4,92,425 3,593,644 Revenues Per Pupil 17,852 18,773 16,715

31 Intentionally left blank