Valley Heights USD #498

Transcription

1 Valley Heights USD #498

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

3 23-24 Budget General Information USD #498 Valley Heights Introduction Valley Heights USD #498 is a school district with a declining enrollment. Over the past five years the district has lost in excess of 13 students or 24% of the enrollment. The district proposed a 25% continuous and permanent LOB resolution which was successfully protested by the patrons of the district. The Board then passed a LOB resolution for 7% for 3 years which is being used as a stop-gap solution to the financial problem the district is facing. Valley Heights is only one of many districts in Kansas needing financial relief from the legislature. The Board of Education also developed a three phase plan to cut the budget which includes cutting staff and programs. Phase I was implemented in developing the budget and Phase II and III have been partially implemented. Board Members Zita Duensing 66 Cooley, Blue Rapids KS Dawna Dummermuth 317 Cross Creek Road, Barnes KS Dirk Hargadine 6221 Toburen Road, Blue Rapids KS Rich Jensen 56 East Walnut, Waterville KS Scott Millette 3 East 6 th, Blue Rapids KS Terry Roepke 2825 Hwy 77, Waterville KS (One board member resigned effective 7/1/3. A new board member will be appointed.) Superintendent: John Bergkamp Clerk: Charli Barrington Treasurer: Beverly Hedke Key Staff The District s Accomplishments and Challenges Accomplishments: USD #498 maintained test scores at the same or higher level as previous years on the state tests, on the national normed reference tests, and on the performance assessment tests, with minor exceptions. The graduation and attendance rate remained in the high 9 percentile. This district also has a 21 st Century grant which is allowing us to run after school and summer programs that are the envy of other districts in our area. 1

4 Challenges: Very simply the greatest challenge is to provide an adequate education for our students with a sharp decrease in the budget due to our loss of enrollment and the cut in state funding, health insurance costs and other increased costs. 2

5 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. Expenditures (1) 7. Student and al Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. (25, 28 & 29: Other Supplemental Services) (3: Non- Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other Information - FTE 17. Miscellaneous Information Mill Rates by Fund 18. 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 4

7 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,191,438 52% 2,475,763 55% 13% 2,934,329 57% 19% Student & al Support 298,894 7% 32,867 7% 7% 329,916 6% 3% General Administration 183,329 4% 17,26 4% -7% 165,31 3% -3% School Administration (Building) 239,636 6% 228,822 5% -5% 236,5 5% 3% Operations & Maintenance 55,422 12% 718,435 16% 42% 759,595 15% 6% Capital Improvements 21,57 5% 6,287 % -97% % -1% Debt Services 149,111 4% 149,562 3% % 154,5 3% 3% 428,35 1% 45,746 1% 5% 527,63 1% 17% Total Expenditures 4,197,75 1% 4,52,742 1% 8% 5,17,213 1% 13% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Technology Education, Vocational Education, School Retirement, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, Technology Education, School Retirement, Student Materials Revolving & Textbook Rental, Gifts/Grants, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Area Vocational Education, and Special Education Coop. Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: - 1 Operations & Maintenance - 26 Student & al Support - 21 & 22-25, 28, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Transfers ,5, 3,, Summary of Total Expenditures By Function (All Funds) 2,5, 2,, ,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Debt Services 3% Capital Improvements % Operations & Maintenance 15% School Administration (Building) 5% General Administration 3% Summary of Total Expenditures By Function (All Funds) 1% 58% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Student & al Support 6% 8/2/23 11:23 AM Page 1 of 19

8 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,578,847 62% 1,365,84 58% -13% 1,424,21 59% 4% Student & al Support 29,71 8% 24,89 9% -2% 24,754 9% % General Administration 175,675 7% 162,498 7% -8% 155,1 6% -5% School Administration (Building) 239,636 9% 228,822 1% -5% 234,5 1% 2% Operations & Maintenance 344,32 14% 392,73 17% 14% 172,7 7% -56% Capital Improvements % % % % % % % % 25,763 9% % Total Expenditures 2,548,17 1% 2,354,672 1% -8% 2,396,838 1% 2% Amount per Pupil $5,658 $5,416-4% $5,875 8% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. Summary of General Fund Expenditures by Function 1,8, 1,6, 1,4, 1,2, 1,, 8, , 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function Capital Improvements % Operations & Maintenance 7% School Administration (Building) 1% General Administration 6% 9% Student & al Support 9% 59% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 8/2/23 11:23 AM Page 2 of 19

9 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 19,884 55% 193,682 41% 1% 197,445 35% 2% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 155,735 45% 281,318 59% 81% 36, 65% 28% Capital Improvements % % % % % % % % % % Total Expenditures 346,619 1% 475, 1% 37% 557,445 1% 17% Amount per Pupil $77 $1,92 42% $1,366 25% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 4, Summary of Supplemental General Fund Expenditures by Function 35, 3, 25, , 15, 1, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 65% 35% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 8/2/23 11:23 AM Page 3 of 19

10 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,769,731 61% 1,559,522 55% -12% 1,621,466 55% 4% Student & al Support 29,71 7% 24,89 7% -2% 24,754 7% % General Administration 175,675 6% 162,498 6% -8% 155,1 5% -5% School Administration (Building) 239,636 8% 228,822 8% -5% 234,5 8% 2% Operations & Maintenance 5,37 17% 674,21 24% 35% 532,7 18% -21% Capital Improvements % % % % % % % % 25,763 7% % Total Expenditures 2,894,789 1% 2,829,672 1% -2% 2,954,283 1% 4% Amount per Pupil $6,427 $6,58 1% $7,241 11% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 2,, 1,8, 1,6, 1,4, ,2, 1,, 8, 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 7% Operations & Maintenance 18% School Administration (Building) 8% General Administration 5% Student & al Support 7% 55% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 8/2/23 11:23 AM Page 4 of 19

11 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 245,322 93% 51,67 96% 14% 621,175 96% 24% Student & al Support % % % % % General Administration 5,655 2% 7,762 1% 37% 8,21 1% 6% School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 12,653 5% 11,885 2% -6% 2,615 3% 73% Total Expenditures 263,63 1% 521,254 1% 98% 65, 1% 25% Amount per Pupil $585 $1,199 15% $1,593 33% 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 7, 6, 5, 4, 3, 2, , Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements General Administration 1% Summary of Special Education Fund by Function 3% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 96% 8/2/23 11:23 AM Page 5 of 19

12 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,578,847 1,365,84-13% 1,424,21 4% Federal Funds 63,148 29, % 339,688 17% Supplemental General 19, ,682 1% 197,445 2% Bilingual Education % % Capital Outlay 2,81 % 21, 7373% Driver Education 7,58 5,644-25% 8, 42% Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 14,881 1,42-33% 17, 69% Special Education 245,322 51,67 14% 621,175 24% Technology Education % Transportation % Vocational Education 9,848 15,223 16% 117, 11% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,191,438 2,475,763 13% 2,934,329 19% Enrollment (FTE)* % % Amount per Pupil 4,866 5,694 17% 7,192 26% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 2,191,438 2,475,763 13% 2,934,329 19% 3,5, Expenditures 3,, 2,5, 2,, 1,5, 1,, 5, Expenditures 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 8/2/23 11:23 AM Page 6 of 19

13 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 29,71 24,89-2% 24,754 % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % 4, % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development 25,111 22,799-9% 28, 23% Parent Education Program 64,73 93,259 46% 93,162 % Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 298,894 32,867 7% 329,916 3% Enrollment (FTE)* % % Amount per Pupil % 89 1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 298,894 32,867 7% 329,916 3% Amount per Pupil $679 $759 12% $833 1% Student and al Support Expenditures 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 8/2/23 11:23 AM Page 7 of 19

14 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 175, ,498-8% 155,1-5% Federal Funds 1,999-1% % Supplemental General % % Bilingual Education % % Capital Outlay % 2, % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 5,655 7,762 37% 8,21 6% Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 183,329 17,26-7% 165,31-3% Enrollment (FTE)* % % Amount per Pupil % 45 3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 183,329 17,26-7% 165,31-3% 185, General Administration Expenditures 18, 175, 17, 165, 16, 155, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 8/2/23 11:23 AM Page 8 of 19

15 USD# School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 239, ,822-5% 234,5 2% Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % 2, % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 239, ,822-5% 236,5 3% Enrollment (FTE)* % % Amount per Pupil % 58 1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 239, ,822-5% 236,5 3% School Administration Expenditures 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 8/2/23 11:23 AM Page 9 of 19

16 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 344,32 392,73 14% 172,7-56% Federal Funds 1,352 % -1% Supplemental General 155, ,318 81% 36, 28% Bilingual Education % % Capital Outlay 31,199 % 212,58 581% Driver Training % % Extraordinary School Program % % Food Service 5,385 11,863 12% 14,315 21% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 55, ,435 42% 759,595 6% Enrollment (FTE)* % % Amount per Pupil 1,122 1,652 47% 1,862 13% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 55, ,435 42% 759,595 6% 8, Operations and Maintenance Expenditures 7, 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 8/2/23 11:23 AM Page 1 of 19

17 (25, 28 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General % 25,763 % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % 5, % Driver Training % % Extraordinary School Program % % Food Service 233, ,549-4% 248,685 11% Professional Development % % Parent Education Program 1,89 1,93 75% 2, 5% Summer School % % Special Education 12,653 11,885-6% 2,615 73% Technology Education % Transportation 181, ,49 17% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 428,35 45,746 5% 527,63 17% Enrollment (FTE)* % % Amount per Pupil 951 1,37 9% 1,292 25% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 428,35 45,746 5% 527,63 17% 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 8/2/23 11:23 AM Page 11 of 19

18 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay 21,57 6,287-97% -1% Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 21,57 6,287-97% -1% Enrollment (FTE)* % % Amount per Pupil % -1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 21,57 6,287-97% -1% Capital Improvements (4) 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 8/2/23 11:23 AM Page 12 of 19

19 Debt Services Expenditures (51) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 149, ,562 % 154,5 3% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 149, ,562 % 154,5 3% Enrollment (FTE)* % % Amount per Pupil % 379 1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 149, ,562 % 154,5 3% Debt Services (51) 155, 154, 153, 152, 151, 15, 149, 148, 147, 146, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 8/2/23 11:23 AM Page 13 of 19

20 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 611, ,244 54% 681,2-28% Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay 4,46-1% Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 651, ,244 45% 681,2-28% Enrollment (FTE)* % % Amount per Pupil 1,447 2,167 5% 1,67-23% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 651, ,244 45% 681,2-28% Transfers (52) 1,, 9, 8, 7, 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 8/2/23 11:23 AM Page 14 of 19

21 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 21 July 1, 22 July 1, 23 General Federal Funds 12,418 9,98 Supplemental General 324 7,164 6,954 Bilingual Education Capital Outlay 523, ,926 4,19 Driver Training 4,654 4,918 4,24 Extraordinary School Program Food Service 35,18 35,773 35,211 Professional Development 7,58 6,119 5,444 Parent Education Program 7,464 7,379 6,862 Summer School 7,619 7,42 7,354 Special Education 7,17 7,189 74,736 Technology Education Transportation Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve Contingency Reserve 2,574 53,272 Text Book & Student Material Bond & Interest 1 38,129 58,13 72,55 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 714, ,33 623,89 Enrollment (FTE)* Amount per Pupil 1,586 1,44 1,527 Adult Education Adult Supplemental Education Area Vocational School Special Education Coop TOTAL 714, ,33 623,89 Unencumbered Cash Balances by Fund 74, 72, 7, 68, 66, 64, 62, 6, 58, 56, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 8/2/23 11:23 AM Page 15 of 19

22 Reserve Funds Unencumbered Cash Balance July 1, 21 July 1, 22 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) *School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp, Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed in the Self Insured Fund to pay for claims which may arise from the categories listed above. 8/2/23 11:23 AM Page 16 of 19

23 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** N/A N/A % % Number of Students - Free Meals % % 14-16% 1-4% Number of Students - Reduced Meals % 75 1% 64-15% 66 3% 6. Enrollment (FTE)* for Budget Authority Enrollment (FTE)** Used for Calculating "Amount Per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund. ** 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. 8/2/23 11:23 AM Page 17 of 19

24 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Recreation Commission Employee Benefit... TOTAL OTHER... Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Bond & Interest 1 18% Capital Outlay 8% Supplemental General 32% General 42% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 8/2/23 11:23 AM Page 18 of 19

25 Other Information Actual Actual Budget Assessed Valuation $14,938,848 $15,147,55 $15,118,67 Bonded Indebtedness $1,885, $1,82, $1,75, Assessed Valuation $16,, $14,, $12,, $1,, $8,, $6,, $4,, $2,, $ Bonded Indebtedness $2,, $1,8, $1,6, $1,4, $1,2, $1,, $8, $6, $4, $2, $ /2/23 11:23 AM Page 19 of 19