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

Transcription

1 USD GIRARD

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 #: 248 Introduction Girard Unified School District 248 is a small rural school district in the southeastern corner of the state. The USD 248 school district includes 263 square miles. The majority of land acreage is used for agricultural purposes and is situated in Crawford County. According to the city-dat.com, the estimated 21 median household income for USD 248 and the surrounding areas is $45,868. The school district is committed to providing a quality education for all students that aligns to the state curriculum expectations as well as the local community expectations. The school is truly a reflection of the blue-collar community in which we live. The school district is traditional in basic philosophy and works hard to maintain financial responsibility with its patrons while still providing students and staff with adequate equipment and learning opportunities. Edwin L. Becker President Aaron Callaway Vice-President Dave Goble Beth Murphy Gayle Price Dale Shireman Tony Stonerock Board Members Superintendent: Blaise Bauer Key Staff Business Office Staff: Jan Azember, Office Assistant; Marilyn Bennett, Treasurer; Norma Benso, Office Manager; Becky Mein, Clerk Curriculum Coordinator: Tom Stegman Accomplishments: The District s Accomplishments and Challenges Girard Unified School District is a high functioning district in the state of Kansas. When viewing the KSDE school district report card, you will see that Girard Elementary School and Girard High School have met the AYP benchmarks of the NCLB legislation every year since its inception. Girard Elementary School, Girard Middle School and Girard High School have regularly been recognized for attaining the standard of excellence on the state assessments test. In addition, the school district is well above the state average in student attendance and graduation rates while below the state average in student drop out rates. U.S.D. 248 understands the changing dynamics of delivering instruction with current technology. As we begin the school year, we have 1

4 committed to placing an ipad into the hands of every student in grades In addition, we have provided ipad carts in grades K-4. Challenges: Because of the decreasing state funding and the increasing demands on test scores, our district has been forced to make many tough decisions regarding staff and personnel over the past few years. The reduced budget has forced our district to make many cuts to staff and instructional materials, which, in turn, raise concerns about classroom instruction, class size, and resources for our students. The challenge of meeting all state mandates with the loss of revenue is alarming. These mandates include additional cost for Special Education, Food Service, performance requirements, and social/emotional needs for our students. The unknown future of equalization in school finance is a concern for our district as we move forward. A change in the socio-economic status of our district also does not go unnoticed as a challenge moving forward. We currently have a 35-37% low SES population in our district. This percentage has doubled over the past few years. For the first time in the history of our schools, the low SES percentage for the elementary school was above 5%. This trend is expected to continue. Although our enrollment has held steady for the past five years, it is down from previous years. Our district faces a challenge of maintaining our current student enrollment and making our community a community of choice. 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) 2

5 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. 3

6 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 8/19/13 4

7 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 7,418,635 63% 7,184,783 63% -3% 7,442,49 61% 4% Student Support Services 22,186 2% 232,413 2% 6% 248,65 2% 7% Instructional Support Services 151,292 1% 142,337 1% -6% 178,1 1% 25% General Administration 257,643 2% 279,481 2% 8% 286, 2% 2% School Administration (Building) 621,381 5% 548,82 5% -12% 57,75 5% 4% Operations & Maintenance 1,15,43 9% 1,244,12 11% 13% 1,28,6 1% 3% Transportation 833,33 7% 654,942 6% -21% 741,85 6% 13% Food Services 65,417 5% 61,316 5% -1% 694, 6% 15% Capital Improvements 436,332 4% 188,529 2% -57% 43, 4% 128% Debt Services % % % % % Other Costs 16,93 1% 31,826 3% 182% 335,75 3% 11% Total Expenditures* 11,756,549 1% 11,378,441 1% -3% 12,27,749 1% 7% Amount per Pupil $11,64 $11,155-4% $11,968 7% Current Expenditures** 11,84,13 1% 1,989,816 1% -1% 11,437,749 1% 4% Amount per Pupil $1,974 $1,774-2% $11,213 4% Percent of Expenditures Instruction*** (Total Expenditures) 7,253,373 62% 7,1,767 62% % 7,242,49 59% -3% Instruction*** (Current Expenditures) 7,253,373 65% 7,1,767 64% -1% 7,242,49 63% -1% * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction - 1 Transportation - 27 Student Support Services - 21 Food Service - 31 Instructional Support Services - 22 Other Costs - 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) 8,, 7,442,49 7,, 6,, 5,, 4,, 3,, 2,, 1,28,6 1,, 248,65 178,1 286, 57,75 741,85 694, 43, 335, Food Services 6% Operations & Maintenance 1% School Administration (Building) 5% General Administration 2% Instructional Support 1% Transportation 6% Summary of Total Expenditures by Function Capital Improvements 4% Other Costs 3% Student Support Services 2% Instruction 61% 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 12:56 PM Sumexpen.xlsx Page 1 of 24

8 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,556,113 57% 3,84,35 51% -13% 3,83,772 51% % Student Support 192,55 3% 28,73 3% 8% 217,25 4% 4% Instructional Support 116,389 2% 11,656 2% -5% 113,1 2% 2% General Administration 244,618 4% 268,719 4% 1% 271, 4% 1% School Administration (Building) 566,424 9% 52,794 8% -11% 518,75 9% 3% Operations & Maintenance 949,413 15% 1,41,83 17% 1% 1,35,8 17% -1% Transportation 544,845 9% 566,91 9% 4% 539,85 9% -5% Capital Improvements % % % % % Other Costs 93,858 1% 291,196 5% 21% 36,45 5% 5% Total Expenditures 6,264,165 1% 6,72,647 1% -3% 6,85,972 1% % Amount per Pupil $6,22 $5,954-4% $5,967 % The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 4,, Summary of General Fund Expenditures 3,5, 3,, 3,83,772 2,5, 2,, 1,5, 1,, 5, 217,25 113,1 271, 518,75 1,35,8 539,85 36, Summary of General Fund Expenditures by Function Transportation 9% Operations & Maintenance 17% School Administration (Building) General 8% Administration 4% Instructional Support 2% Other Costs 5% Student Support 4% Instruction 51% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/1/213 12:56 PM Sumexpen.xlsx Page 2 of 24

9 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 21,848 47% 46,777 79% 128% 44,1 78% -4% Student Support % % % % % Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 97,156 23% 121,43 21% 25% 127,5 22% 5% Transportation 129,941 3% % -1% % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 428,945 1% 582,27 1% 36% 567,6 1% -3% Amount per Pupil $425 $571 34% $556-3% 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 5, 45, 44,1 4, 35, 3, 25, 2, 15, 1, 127, , Summary of Supplemental General Fund Expenditures by Function Instruction Operations & Maintenance 22% Student Support Instructional Support Instruction 78% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/1/213 12:56 PM Sumexpen.xlsx Page 3 of 24

10 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,757,961 56% 3,544,812 53% -6% 3,523,872 53% -1% Student Support 192,55 3% 28,73 3% 8% 217,25 3% 4% Instructional Support 116,389 2% 11,656 2% -5% 113,1 2% 2% General Administration 244,618 4% 268,719 4% 1% 271, 4% 1% School Administration (Building) 566,424 8% 52,794 8% -11% 518,75 8% 3% Operations & Maintenance 1,46,569 16% 1,162,513 17% 11% 1,163,3 17% % Transportation 674,786 1% 566,91 9% -16% 539,85 8% -5% Capital Improvements % % % % % Other Costs 93,858 1% 291,196 4% 21% 36,45 5% 5% Total Expenditures 6,693,11 1% 6,654,854 1% -1% 6,653,572 1% % Amount per Pupil $6,627 $6,524-2% $6,523 % 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 4,, 3,523,872 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 217,25 113,1 271, 518,75 1,163,3 539,85 36, Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 17% School Administration (Building) 8% General Administration 4% Instructional Support 2% Transportation Other Costs 8% 5% Instruction 53% Student Support 3% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/1/213 12:56 PM Sumexpen.xlsx Page 4 of 24

11 83,885 85,246 15, 1,199,926 1,283,466 1,463,41 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,199,926 93% 1,283,466 94% 7% 1,463,41 93% 14% Student Support % % % % % Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Transportation 83,885 7% 85,246 6% 2% 15, 7% 23% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,283,811 1% 1,368,712 1% 7% 1,568,41 1% 15% Amount per Pupil $1,271 $1,342 6% $1,537 15% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, Summary of Special Education Fund by Function Transportation 7% Instruction Student Support Instructional Support Instruction 93% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/1/213 12:56 PM Sumexpen.xlsx Page 5 of 24

12 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 3,556,113 3,84,35-13% 3,83,772 % Federal Funds 365,349 42,441 1% 364,986-9% Supplemental General 21,848 46, % 44,1-4% At Risk (4yr Old) 32,82 33,314 2% 4, 2% At Risk (K-12) 96, ,711-2% 983,5 5% Bilingual Education 5, 8,636 73% 14,9 73% Virtual Education % % Capital Outlay 165, ,16 5% 2, 15% Driver Education 4,218 3,451-18% 12,45 261% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,199,926 1,283,466 7% 1,463,41 14% Cost of Living % % Vocational Education 37, ,537-2% 47,3 12% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 446, ,737-17% 432, 17% Contingency Reserve % Text Book & Student Material 76,836 34,29-55% Activity Fund 34,287 32,372-6% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 7,418,635 7,184,783-3% 7,442,49 4% Enrollment (FTE)* 1,1. 1,2. 1% 1,2. % Amount per Pupil 7,345 7,44-4% 7,296 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 7,418,635 7,184,783-3% 7,442,49 4% 7,45, 7,4, 7,35, 7,3, 7,25, 7,2, 7,15, 7,1, 7,5, Instruction Expenditures 7,442,49 7,418,635 7,184, Instruction Expenditures 4,, 3,, 2,, 1,, 3,556,113 3,84,35 3,83,772 1,199,926 1,283,466 1,463,41 21,848 46,777 44, 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 12:56 PM Sumexpen.xlsx Page 6 of 24

13 Student Support Expenditures (21) % % inc/ inc/ Actual Actual dec Budget dec General 192,55 28,73 8% 217,25 4% 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 1,9 1,9 % 15,9 46% Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 16,781 13,44-2% 15,5 15% 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, ,413 6% 248,65 7% Enrollment (FTE)* 1,1. 1,2. 1% 1,2. % Amount per Pupil % 244 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 22, ,413 6% 248,65 7% Amount per Pupil $218 $232 7% $249 7% Student Support Expenditures 25, 245, 24, 235, 23, 225, 22, 215, 21, 25, 248,65 232,413 22, 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 12:56 PM Sumexpen.xlsx Page 7 of 24

14 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 116,389 11,656-5% 113,1 2% 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 23,681 22,854-3% 55, 141% 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 11,222 8,827-21% 1, 13% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 151, ,337-6% 178,1 25% Enrollment (FTE)* 1,1. 1,2. 1% 1,2. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 151, ,337-6% 178,1 25% Amount per Pupil $15 $14-7% $175 25% Instructional Support Expenditures 18, 16, 14, 12, 1, 8, 6, 4, 2, 178,1 151, , 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 12:56 PM Sumexpen.xlsx Page 8 of 24

15 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 244, ,719 1% 271, 1% 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 13,25 1,762-17% 15, 39% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 257, ,481 8% 286, 2% Enrollment (FTE)* 1,1. 1,2. 1% 1,2. % Amount per Pupil % 28 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 257, ,481 8% 286, 2% General Administration Expenditures 29, 285, 28, 275, 27, 265, 26, 255, 25, 245, 24, 286, 279, , 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 12:56 PM Sumexpen.xlsx Page 9 of 24

16 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 566,424 52,794-11% 518,75 3% 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 54,957 46,8-16% 52, 13% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 621, ,82-12% 57,75 4% Enrollment (FTE)* 1,1. 1,2. 1% 1,2. % Amount per Pupil % 56 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 621, ,82-12% 57,75 4% School Administration Expenditures 64, 62, 621,381 6, 58, 57,75 56, 548,82 54, 52, 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 12:56 PM Sumexpen.xlsx Page 1 of 24

17 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 949,413 1,41,83 1% 1,35,8-1% Federal Funds % % Supplemental General 97, ,43 25% 127,5 5% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 26,8 % 5, 92% Driver Training % 1,5 488% Declining Enrollment % % Extraordinary School Program % % Food Service 22,333 25,193 13% 3, 19% 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 36,184 29,971-17% 35,8 19% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,15,43 1,244,12 13% 1,28,6 3% Enrollment (FTE)* 1,1. 1,2. 1% 1,2. % Amount per Pupil 1,94 1,22 11% 1,255 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,15,43 1,244,12 13% 1,28,6 3% Operations and Maintenance Expenditures 1,3, 1,28,6 1,25, 1,244,12 1,2, 1,15, 1,1, 1,15,43 1,5, 1,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/1/213 12:56 PM Sumexpen.xlsx Page 11 of 24

18 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 544, ,91 4% 539,85-5% Federal Funds % % Supplemental General 129,941-1% % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 7,825-1% 9, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 83,885 85,246 2% 15, 23% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,834 3,65-6% 7, 94% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 833,33 654,942-21% 741,85 13% Enrollment (FTE)* 1,1. 1,2. 1% 1,2. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 833,33 654,942-21% 741,85 13% Transportation Expenditures 9, 8, 7, 6, 5, 4, 3, 2, 1, 833,33 741,85 654, 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 12:56 PM Sumexpen.xlsx Page 12 of 24

19 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 58,393 58,817 % 67,5 15% 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 25,24 2,499-18% 23,5 15% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 65,417 61,316-1% 694, 15% Enrollment (FTE)* 1,1. 1,2. 1% 1,2. % Amount per Pupil % 68 15% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 65,417 61,316-1% 694, 15% Food Service Expenditures 7, 694, 68, 66, 64, 62, 6, 58, 56, 65,417 61,316 54, 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 12:56 PM Sumexpen.xlsx Page 13 of 24

20 Other Costs (25 & 29: Other Supplemental Services) (33: Community Services Operations) % % inc/ inc/ Actual Actual dec Budget dec General 93, ,196 21% 36,45 5% 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 13,45 1,63-19% 29,3 176% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 16,93 31, % 335,75 11% Enrollment (FTE)* 1,1. 1,2. 1% 1,2. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 16,93 31, % 335,75 11% Other Costs 35, 3, 25, 2, 31, ,75 15, 1, 16,93 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 12:56 PM Sumexpen.xlsx Page 14 of 24

21 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 436, ,529-57% 43, 128% 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 436, ,529-57% 43, 128% Enrollment (FTE)* 1,1. 1,2. 1% 1,2. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 436, ,529-57% 43, 128% Capital Improvements (4) 45, 4, 35, 3, 25, 2, 15, 1, 5, 436,332 43, 188, 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 12:56 PM Sumexpen.xlsx Page 15 of 24

22 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)* 1,1. 1,2. 1% 1,2. % 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 12:56 PM Sumexpen.xlsx Page 16 of 24

23 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,81,423 1,283,628 19% 1,6, -17% Federal Funds % % Supplemental General 1,498,555 1,536,293 3% 1,55,9 1% 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 2,579,978 2,819,921 9% 2,61,9-7% Enrollment (FTE)* 1,1. 1,2. 1% 1,2. % Amount per Pupil 2,554 2,765 8% 2,56-7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,579,978 2,819,921 9% 2,61,9-7% Transfers (52) 2,85, 2,819,921 2,8, 2,75, 2,7, 2,65, 2,6, 2,55, 2,5, 2,579,978 2,61,9 2,45, 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 12:56 PM Sumexpen.xlsx Page 17 of 24

24 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General Federal Funds Supplemental General 47,54 97,618 54,864 At Risk (4yr Old) 9,176 1,374 6 At Risk (K-12) 5,928 1,379 9,668 Bilingual Education 64 Virtual Education Capital Outlay 1,268,941 89, ,284 Driver Training 29,646 33,888 31,949 Declining Enrollment Extraordinary School Program Food Service 152, ,61 148,151 Professional Development 95,287 82,791 8,441 Parent Education Program Summer School Special Education 969, , ,684 Cost of Living Vocational Education 13,36 3, Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 549, , ,417 Text Book & Student Material 1,98 79,11 75,815 Activity Fund 16,92 23,371 26,995 Bond and Interest #1 349,45 35,384 35,516 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 3,652,664 3,27,628 3,7,765 Enrollment (FTE)* 1,1. 1,2. 1,2. Amount per Pupil 3,616 3,145 3,11 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 3,652,664 3,27,628 3,7,765 Unencumbered Cash Balances by Fund 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 3,652,664 3,27,628 3,7,765 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 12:56 PM Sumexpen.xlsx Page 18 of 24

25 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 12:56 PM Sumexpen.xlsx Page 19 of 24

26 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 1,1.8 1,1. % 1,11.5 1% 1,. -1% 1,. % Enrollment (FTE)** 1,7.9 1,1. % 1,1. % 1,2. 1% 1,2. % Number of Students - Free Meals % 44 % 395-2% 42 6% Number of Students - Reduced Meals % 115 3% 127 1% 75-41% 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 12:56 PM Sumexpen.xlsx Page 2 of 24

27 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 4% Supplemental General 53% General 43% 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 12:56 PM Sumexpen.xlsx Page 21 of 24

28 Other Information Actual Actual Budget Assessed Valuation $33,94,872 $34,377,688 $34,574,132 Bonded Indebtedness $ $ $ Assessed Valuation $34,6, $34,4, $34,2, $34,377,688 $34,574,132 $34,, $33,94,872 $33,8, $33,6, $33,4, Bonded Indebtedness $1 $1 $1 $1 $1 $1 $ $ $ $ $ $ $ $ /1/213 12:56 PM Sumexpen.xlsx Page 22 of 24

29 USD 248 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 7,145,972 6,586, ,626 XXXXXXXX Supplemental General 2,118,5 54,864 1,139, ,79 XXXXXXXX Adult Education At Risk (4yr Old) 4, 6 4, 6 Adult Supplemental Education At Risk (K-12) 983,5 9,668 98, 6,168 Bilingual Education 14,9 64 1, 5, 164 Virtual Education Capital Outlay 77, 845,284 87, ,451 Driver Training 13,95 31,949 1,725 19,724 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 7,5 148,151 5, ,631 5, 25,321 31,851 Professional Development 55, 8,441 25,441 Parent Education Program 15,9 1,9 5, Summer School Special Education 1,568,41 896,684 1,16, 488,643 Vocational Education 47, ,45 4,8 36, 43, 1,87 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants Textbook & Student Materials Revolving 75,815 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 62,1 62,1 XXXXXXXXX Contingency Reserve 549,417 XXXXXXXXX Activity Funds 26,995 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 35,516 35,516 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 364,986 xxxxxxxxxxx 364,986 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 14,818,649 3,7,765 8,362, ,417 2,61,9 1,828,94 1,95,825 Less Transfers 2,61,9 TOTAL Budget Expenditures $12,27,749 Sources of Revenue - - State, Federal, Local State Revenues 8,88, 8,71,537 8,362,715 Federal Revenues 729, ,79 693,417 Local Revenues 5,74,355 5,235,172 4,439,84 Total Revenues 13,891,491 14,61,499 13,495,936 Revenues Per Pupil 13,754 13,786 13,231

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