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 24-5 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 2 median household income for USD 248 and the surrounding areas is $45,868. The 24 assessed evaluation for the USD 248 school district is $35,85,956. Our total student enrollment is approximately, students. 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. Aaron Callaway President Dale Shireman Vice-President Dave Goble Beth Murphy Gayle Price Ed Becker 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

4 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 it s 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 24-5 school year, the district will begin the second year of a : ipad deployment for all students in grades 5-2 and ipad carts in grades K-4. In addition, staff computers were upgraded throughout the entire district. The 24-5 school year will also see the beginning of several construction projects in the district after the successful passing of a 6 million dollar bond election in May of 24. It should be noted that this bond issue passed with 8% approval. This demonstrates the tremendous support our community provides for the school district. 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 pas 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. 2

5 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 3

6 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 4

7 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 7,84,783 63% 7,253,28 63% % 7,627,376 6% 5% Student Support Services 232,43 2% 295,93 3% 27% 359,94 3% 22% Instructional Support Services 42,337 % 57,5 % % 93,49 2% 23% Administration & Support,3,9 %,92,299 % -3%,53,98 9% 6% Operations & Maintenance,244,2 %,34,252 2% 8%,488,72 2% % Transportation 654,942 6% 567,836 5% -3% 589,927 5% 4% Food Services 6,36 5% 578,84 5% -4% 648,249 5% 2% Capital Improvements 88,529 2% 52,22 % -9% 235, 2% 54% Debt Services % % % 247,43 2% % Other Costs % % % % % Total Expenditures*,378,44 %,437,682 % % 2,543,654 % % Amount per Pupil $,55 $,23 % $2,78 9% Current Expenditures**,989,86 %,46,438 % %,546,25 % 5% Amount per Pupil $,774 $,83 % $,2 4% Percent of Expenditures Instruction*** (Total Expenditures) 7,,767 62% 7,62,3 63% % 7,462,376 59% -4% Instruction*** (Current Expenditures) 7,,767 64% 7,62,3 65% % 7,462,376 65% % * 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 ,, 7,, 6,, 5,, 4,, 3,, 2,,,, 7,627,376 Summary of Total Expenditures by Function (All Funds),53,98,488,72 359,94 589, ,249 93,49 235, 247, Operations & Maintenance 2% Food Services 5% Transportation 5% Administration & Support 9% Instructional Support % Student Support Services 3% 24-5 Summary of Total Expenditures by Function Capital Improvements 2% Debt Services 2% Other Costs % Instruction 6% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/7/24 3: PM Sumexpen.xlsx Page of 3

8 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,84,35 5% 3,566,759 55% 6% 3,78,628 5% -4% Student Support 28,73 3% 27,66 4% 3% 272,35 5% % Instructional Support,656 2% 2,95 2% % 7,3 2% -3% Administration & Support,62,79 7%,6,343 6% -5%,4,75 7% % Operations & Maintenance,4,83 7%,25,483 6% -%,28, 7% % Transportation 566,9 9% 482,375 7% -5% 482,8 8% % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 6,72,647 % 6,473,32 % 7% 5,983,828 % -8% Amount per Pupil $5,954 $6,346 7% $5,8-8% The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items. 4,, Summary of General Fund Expenditures 3,5, 3,78,628 3,, 2,5, 2,, ,5,,,,4,75,28, 5, Instruction 272,35 Student Support 7,3 Instructional Support Administration & Support Operations & Maintenance 482,8 Transportation Capital Improvements Other Costs 24-5 Summary of General Fund Expenditures by Function Capital Improvements % Transportation 8% Other Costs % Operations & Maintenance 7% Instructional Support 2% Administration & Support 7% Student Support 5% Instruction 5% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 3: PM Sumexpen.xlsx Page 2 of 3

9 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 46,777 79% 6,563 36% -87% 492,3 79% 7% Student Support % % % % % Instructional Support % % % % % Administration & Support % % % % % Operations & Maintenance 2,43 2%,484 64% -9% 28, 2% 6% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 582,27 % 72,47 % -7% 62,3 % 26% Amount per Pupil $57 $69-7% $62 257% 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 5, 492,3 45, 4, 35, 3, 25, 2, 5,, 28, , Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 2% Instructional Support % Student Support % Administration & Support % Transportation % Capital Improvements % Other Costs % Instruction 79% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 3: PM Sumexpen.xlsx Page 3 of 3

10 28,73 27,66 272,35,656 2,95 7,3 566,9 482, ,8,62,79,6,343,4,75,62,53,35,967,56, 3,544,82 3,628,322 3,57,938 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,544,82 53% 3,628,322 55% 2% 3,57,938 54% -2% Student Support 28,73 3% 27,66 4% 3% 272,35 4% % Instructional Support,656 2% 2,95 2% % 7,3 2% -3% Administration & Support,62,79 6%,6,343 5% -5%,4,75 5% % Operations & Maintenance,62,53 7%,35,967 7% -2%,56, 8% 2% Transportation 566,9 9% 482,375 7% -5% 482,8 7% % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 6,654,854 % 6,645,368 % % 6,64,38 % -% Amount per Pupil $6,524 $6,55 % $6,42-2% 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 4,, 3,5, 3,, 2,5, 2,,,5, ,, 5, 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 7% Capital Improvements % Other Costs % Operations & Maintenance 8% Instruction Administration & Support 5% Instruction 54% Student Support Instructional Support Administration & Support Instructional Support 2% Student Support 4% Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 3: PM Sumexpen.xlsx Page 4 of 3

11 85,246 79,36,,283,466,34,397,5,58 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,283,466 94%,34,397 94% 2%,5,58 94% 6% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 85,246 6% 79,36 6% -7%, 6% 26% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures,368,72 %,383,758 % %,6,58 % 6% Amount per Pupil $,342 $,357 % $,565 5% 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,6,,4,,2,,, 8, 6, 4, 2, Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Special Education Fund by Function Transportation 6% Instruction Student Support Instructional Support Instruction 94% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 3: PM Sumexpen.xlsx Page 5 of 3

12 Instruction Expenditures () % % inc/ inc/ Actual Actual dec Budget dec General 3,84,35 3,566,759 6% 3,78,628-4% Federal Funds 42,44 384,458-4% 352, -8% Supplemental General 46,777 6,563-87% 492,3 7% At Risk (4yr Old) 33,34 33,49 % 4, 23% At Risk (K-2) 936,7 949,442 %,52,226 % Bilingual Education 8,636,658 35% 4,6 2% Virtual Education % % Capital Outlay 74,6 9,77-48% 65, 8% Driver Education 3,45 4,6 9% 9,75 37% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education,283,466,34,397 2%,5,58 6% Cost of Living % % Vocational Education 362, ,829 6% 42, 9% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 368, ,526 5% 489,775 27% Contingency Reserve % Text Book & Student Material 34,29 46,745 36% Activity Fund 32,372 27,9-6% -% Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 7,84,783 7,253,28 % 7,627,376 5% Enrollment (FTE)*,2.,2. %,3. % Amount per Pupil 7,44 7, % 7,45 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 7,84,783 7,253,28 % 7,627,376 5% Instruction Expenditures 7,7, 7,6, 7,5, 7,4, 7,3, 7,2, 7,, 7,, 6,9, 7,627,376 7,253,28 7,84, Instruction Expenditures 4,, 3,, 2,,,, 3,566,759 3,84,35 3,78,628,283,466,34,397,5,58 46, ,3 6, 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: PM Sumexpen.xlsx Page 6 of 3

13 Student Support Expenditures (2) % % inc/ inc/ Actual Actual dec Budget dec General 28,73 27,66 3% 272,35 % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % 5, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program,9,9 % 4, 28% Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,44 3,864 3% 23,59 7% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 232,43 295,93 27% 359,94 22% Enrollment (FTE)*,2.,2. %,3. % Amount per Pupil % 349 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 232,43 295,93 27% 359,94 22% Amount per Pupil $232 $34 3% $358 8% Student Support Expenditures 4, 35, 3, 25, 2, 5,, 5, 232,43 295,93 359, 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: PM Sumexpen.xlsx Page 7 of 3

14 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General,656 2,95 % 7,3-3% 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 22,854 27,37 8% 65, 4% 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 8,827 8,873 %,849 22% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 42,337 57,5 % 93,49 23% Enrollment (FTE)*,2.,2. %,3. % Amount per Pupil 4 54 % 88 22% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 42,337 57,5 % 93,49 23% Amount per Pupil $4 $54 % $88 22% Instructional Support Expenditures 2, 8, 6, 4, 2,, 8, 6, 4, 2, 93,49 57,5 42, 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: PM Sumexpen.xlsx Page 8 of 3

15 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 268,79 267,349 -% 257,25-4% 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,762 3,39 24% 2,68 58% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 279,48 28,658 % 278,38 -% Enrollment (FTE)*,2.,2. %,3. % Amount per Pupil % 27-2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 279,48 28,658 % 278,38 -% General Administration Expenditures 28, 28,658 28,5 28, 279,5 279,48 279, 278,5 278,38 278, 277,5 277, 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: PM Sumexpen.xlsx Page 9 of 3

16 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 52, ,4-3% 49, % 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 46,8 46,583 % 52,48 3% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 548,82 532,697-3% 543,48 2% Enrollment (FTE)*,2.,2. %,3. % Amount per Pupil % 528 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 548,82 532,697-3% 543,48 2% School Administration Expenditures 55, 545, 548,82 543,48 54, 535, 532,697 53, 525, 52, 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: PM Sumexpen.xlsx Page of 3

17 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 29,96 252,88-3% 256,5 % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % 5, % 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,63 26,64 45% 25,6-2% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3, ,944-8% 332, 9% Enrollment (FTE)*,2.,2. %,3. % Amount per Pupil % 322 8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3, ,944-8% 332, 9% Central Services Expenditures 34, 33, 332, 32, 3, 3, 3,826 29, 28, 278,944 27, 26, 25, 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: PM Sumexpen.xlsx Page of 3

18 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General,4,83,25,483 -%,28, % Federal Funds % % Supplemental General 2,43,484-9% 28, 6% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 26,8 47, % 25, 69% Driver Training % 2, 67% Declining Enrollment % % Extraordinary School Program % % Food Service 25,93 23,987-5% 45, 88% 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 29,97 32,64 7% 35,72 % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL,244,2,34,252 8%,488,72 % Enrollment (FTE)*,2.,2. %,3. % Amount per Pupil,22,34 8%,445 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL,244,2,34,252 8%,488,72 % Operations and Maintenance Expenditures,5,,488,72,45,,4,,35,,34,252,3,,25,,244,2,2,,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. 9/7/24 3: PM Sumexpen.xlsx Page 2 of 3

19 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 566,9 482,375-5% 482,8 % 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 85,246 79,36-7%, 26% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,65 6, 69% 7,27 7% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 654, ,836-3% 589,927 4% Enrollment (FTE)*,2.,2. %,3. % Amount per Pupil % 573 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 654, ,836-3% 589,927 4% Transportation Expenditures 66, 654,942 64, 62, 6, 589,927 58, 567,836 56, 54, 52, 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: PM Sumexpen.xlsx Page 3 of 3

20 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)*,2.,2. %,3. % 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: PM Sumexpen.xlsx Page 4 of 3

21 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 58,87 557,767-4% 626,8 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 2,499 2,73 3% 2,449 2% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 6,36 578,84-4% 648,249 2% Enrollment (FTE)*,2.,2. %,3. % Amount per Pupil % 629 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 6,36 578,84-4% 648,249 2% Food Service Expenditures 66, 648,249 64, 62, 6, 58, 6,36 578,84 56, 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. 9/7/24 3: PM Sumexpen.xlsx Page 5 of 3

22 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)*,2.,2. %,3. % 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: PM Sumexpen.xlsx Page 6 of 3

23 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 88,529 52,22-9% 235, 54% 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 88,529 52,22-9% 235, 54% Enrollment (FTE)*,2.,2. %,3. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 88,529 52,22-9% 235, 54% Capital Improvements (4) 25, 235, 2, 5, 88,529 52,22, 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. 9/7/24 3: PM Sumexpen.xlsx Page 7 of 3

24 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 # % 247,43 % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % 247,43 % Enrollment (FTE)*,2.,2. %,3. % Amount per Pupil % 24 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % 247,43 % Deb Services (5) 25, 247,43 2, 5,, 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. 9/7/24 3: PM Sumexpen.xlsx Page 8 of 3

25 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General,283, ,482-28%,, 9% Federal Funds % % Supplemental General,536,293,946,453 27%,85,5-7% 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 2,89,92 2,873,935 2% 2,95,5 % Enrollment (FTE)*,2.,2. %,3. % Amount per Pupil 2,765 2,88 2% 2,82 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,89,92 2,873,935 2% 2,95,5 % Transfers (52) 2,92, 2,9, 2,88, 2,86, 2,873,935 2,95,5 2,84, 2,82, 2,89,92 2,8, 2,78, 2,76, 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: PM Sumexpen.xlsx Page 9 of 3

26 Miscellaneous Information Unencumbered Cash Balance by Fund July, 22 July, 23 July, 24 General Federal Funds Supplemental General,867 57,3 96,385 At Risk (4yr Old),374 6,64 At Risk (K-2),379 9,668 7,226 Bilingual Education 64 6 Virtual Education Capital Outlay 89,57 843,34 826,287 Driver Training 33,888 3,949 36,59 Declining Enrollment Extraordinary School Program Food Service 52,6 48,5 4,433 Professional Development 82,79 8,44 79,44 Parent Education Program Summer School Special Education 932, , ,622 Cost of Living Vocational Education 3, ,328 Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 549,47 549,47 549,47 Text Book & Student Material 79, 75,85 99,772 Activity Fund 23,37 26,995 23,94 Bond and Interest # 35,384 35,56 35,547 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 3,2,877 3,7,764 3,24,88 Enrollment (FTE)*,2.,2.,3. Amount per Pupil 3,48 3, 3,34 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 3,2,877 3,7,764 3,24,88 Unencumbered Cash Balances by Fund 3,5, 3,, 2,5, 2,,,5,,, 5, 3,2,877 3,7,764 3,24,88 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: PM Sumexpen.xlsx Page 2 of 3

27 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: PM Sumexpen.xlsx Page 2 of 3

28 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)*,.,.5 %,. -% %,5. 3% Enrollment (FTE)**,.,. %,2. %,2. %,3. % Number of Students - Free Meals % 395-2% 43 2% 45 3% Number of Students - Reduced Meals 2 5 3% 27 % 7-8% 75-36% 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: PM Sumexpen.xlsx Page 22 of 3

29 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 #...33 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 Capital Outlay 8% Supplemental General 28% 24-5 Miscellaneous Information Mill Rates by Fund (Total USD) Bond and Interest # 23% 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: PM Sumexpen.xlsx Page 23 of 3

30 Other Information Actual Actual Budget Assessed Valuation $34,377,688 $34,864,236 $35,584,8 Bonded Indebtedness $ $ $9,85, $35,6, $35,4, $35,2, $35,, $34,8, $34,6, $34,4, $34,2, $34,, $33,8, $33,6, Assessed Valuation $35,584,8 $34,864,236 $34,377, Bonded Indebtedness $,, $9,, $8,, $7,, $6,, $5,, $4,, $3,, $2,, $,, $ $ $ $9,85, /7/24 3: PM Sumexpen.xlsx Page 24 of 3

31 USD 248 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 7,83,828 7,83,828 XXXXXXXX Supplemental General 2,425,8 96,385,692,73 636,695 XXXXXXXX Adult Education At Risk (4yr Old) 4,,64 4, 64 Adult Supplemental Education At Risk (K-2),52,226 7,226,, 35, Bilingual Education 4,6 6,5 2,5 Virtual Education Capital Outlay 75, 826,287 79,7 4, ,43 Driver Training,75 36,59 2,25 26,894 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 67,8 4,433 5,46 349,42 3, 78,94 32,275 Professional Development 65, 79,44 25, 39,44 Parent Education Program 4, 4, Summer School Special Education,6,58 898,622,4, 687,4 Vocational Education 42, 4,328 3,5 4, 385, 5, 828 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants Textbook & Student Materials Revolving 99,772 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 687,65 687,65 XXXXXXXXX Contingency Reserve 549,47 XXXXXXXXX Activity Funds 23,94 XXXXXXXXX Tuition Reimbursement Bond and Interest # 247,43 35,547 37, ,767 58,337 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 352, xxxxxxxxxxx 352, xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 5,449,54 3,24,88 9,72,5 75,42 2,95,5,347,589,663,85 Less Transfers 2,95,5 TOTAL Budget Expenditures $2,543,654 Sources of Revenue - - State, Federal, Local State Revenues 8,7,537 8,22,772 9,72,5 Federal Revenues 754,79 753,879 75,42 Local Revenues 5,23,922 5,589,83 4,253,89 Total Revenues 4,58,249 4,365,734 4,66,56 Revenues Per Pupil 3,783 4,84 4,234

32 8,, 7,, 6,, 5,, 4,, 3,, 2,,,, Summary of Total Expenditures by Function (All Funds) USD Girard - Summary 4,, 3,5, 3,, 2,5, 2,,,5,,, 5, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 7,7, 7,6, 7,5, 7,4, 7,3, 7,2, 7,, 7,, 6,9, 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) , 2,, 8, 6, 4, 2,

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