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

Transcription

1 DOUGLASS USD 396

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 #: 396 Introduction Progressive, proud, and focused are words that surface as you visit the Douglass Public Schools. Students receive an education that truly prepares them for the future. Douglass has a strong tradition of academic achievement, progressive educational opportunities and a focused staff that helps create a strong vision for the future. The residents of Douglass are proud of their district and have supported the local educational effort. USD 396 has excellent facilities and an impressive wide range of opportunities for the students and patrons. District patrons approved two bond issues over the last 2 years, one in 1993 and the other in 2. Douglass has always been at the forefront of education and was the second school in the state to be endorsed as a transitions school through NCA. The district has recently earned District Level Accreditation by AdvancED. The School District is a true partner in the community and is focused not only on providing the best for the students, but helping improve the quality of life for the patrons of the community. We are Family, We are Community, We are Bulldogs! Board Members Leslie Braddy Chuck Cody N/A Garland Moore KaLyn Nethercot Brent Nispel Troy Starr David Zaldivar N/A Key Staff Superintendent: Rob Reynolds Associate or Assistant Superintendents: None Business Office Staff: Mary Flippo, Business Manager Curriculum & Instruction Staff: DeAnne Heersche AdvancedED Coordinator: DeAnne Heersche Other Key Contacts: Carrie Shores, Board Clerk The organization of the Douglass Public Schools has been streamlined and efficient. The addition of a part-time curriculum coordinator in 26 has assisted in directing the curriculum development by working through the four building administrators for effective building level leadership. While the AdvancED Coordinator ties all AdvancED activities to the school improvement program. Support services are lead by the directors in technology, transportation, food service, and grounds, while student support comes from the counseling department. A strong family orientation is the key to the success of the staff as both the classified and certified staff work to promote the best for the students of the Douglass community. 1

4 The District s Accomplishments and Challenges Accomplishments: The Douglass Public Schools system is a member of NCA/Advance ED and has been very active in school improvement. The culture of the district is such that staff is always looking at their processes and techniques to deliver instruction. The district has been very responsive to individualizing instruction and focusing on the data. Numerous awards and presentations have been received and given at both the state and national level. The Douglass School District is fully accredited through AdvancED and is very proud of its District Accreditation status. Individual student data continues to show steady growth. Douglass High School students have scored some of the highest averages in the Wichita area, with over 7% of our students participating in the assessment. Curriculum alignment continues to be a priority, as the district strives to maintain continuity and excellence throughout all levels in the district. Challenges: Douglass Public Schools continue to see declining enrollment. The challenging economy and the availability of housing have impacted the growth of the district. As the economy remains in a recession, our biggest challenge will be our expenses. With rising costs, declining enrollment and the reality of wavering legislative support for school funding, we are planning a fiscal year full of unpredictability. The district is facing budget challenges for the 7 th straight year due to fluctuating state aid and continual loss of enrollment. The district has cut over $1.5 million over the past six years. The district must continue to balance the financial challenges with the needs of the students as well as, continuing to strive to offer competitive salaries and benefits for employees. These struggles will continue to be of concern as we move through the school year. Given these challenges the district continues to offer a very low student/teacher ratio. And offer a full range of activities for our student. Our facilities are top notch and offer a great experience for the students and community. 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. Instruction Expenditures (1) 7. Student Support Expenditures (21) 8. Instructional Support Expenditures (22) 9. General Administration Expenditures (23) 1. School Administration Expenditures (24) 11. Central Services Expenditures (25) 12. Operations and Maintenance Expenditures (26) 13. Transportation Expenditures (27) 14. Other Support Services Expenditures (29) 15. Food Service Expenditures (31) 16. Community Services Operations (33) 17. Capital Improvements (4) 18. Debt Services (51) 19. Miscellaneous Information Transfers (52) 2. Miscellaneous Information Unencumbered Cash Balance by Fund 21. 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 Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 4

7 KSDE Website Information Available K-12 Statistics (Building, District or State Totals) Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications 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 5

8 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 4,994,287 57% 4,79,42 55% -6% 4,647,431 52% -1% Student Support Services 254,31 3% 266,627 3% 5% 248,84 3% -7% Instructional Support Services 257,638 3% 258,773 3% % 285,64 3% 1% Administration & Support 883,67 1% 94,45 11% 2% 862,29 1% -5% Operations & Maintenance 874,833 1% 861,835 1% -1% 987,681 11% 15% Transportation 343,467 4% 4,81 5% 17% 476,15 5% 19% Food Services 42,144 5% 46,24 5% -3% 457,52 5% 13% Capital Improvements 28,794 % 78,187 1% 172% 21, 2% 169% Debt Services 654,573 8% 655,922 8% % 672,22 8% 2% Other Costs 2,31 % 29,69 % 1331% 17,175 % -41% Total Expenditures* 8,713,684 1% 8,571,99 1% -2% 8,864,677 1% 3% Amount per Pupil $12,736 $12,213-4% $13,241 8% Current Expenditures** 8,12,817 1% 7,77,13 1% -3% 7,732,125 1% % Amount per Pupil $11,711 $11,72-5% $11,549 4% Percent of Expenditures Instruction*** (Total Expenditures) 4,976,787 57% 4,7,448 55% -2% 4,642,431 52% -3% Instruction*** (Current Expenditures) 4,976,787 62% 4,7,448 6% -2% 4,642,431 6% % * 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 - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 51 Transfers ,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 4,647,431 Summary of Total Expenditures by Function (All Funds) 248,84 285,64 862,29 987, ,15 457,52 21, 672,22 17, Summary of Total Expenditures by Function Food Services 5% Transportation 5% Operations & Maintenance 11% Administration & Support 1% Capital Improvements 2% Debt Instructional Support 3% Services 8% Instruction 53% Student Support Services 3% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/12/214 3:47 PM Sumexpen.xlsx Page 1 of 3

9 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,756,596 47% 1,624,34 44% -8% 1,55,23 43% -5% Student Support 21,77 6% 212,873 6% 1% 211,335 6% -1% Instructional Support 132,95 4% 136,593 4% 3% 143,66 4% 5% Administration & Support 72,18 19% 742,87 2% 3% 691,23 19% -7% Operations & Maintenance 733,393 19% 736,442 2% % 752,914 21% 2% Transportation 221,581 6% 251,722 7% 14% 269,785 7% 7% Capital Improvements % % % % % Other Costs 413 % 8,113 % 1864% 5,98 % -26% Total Expenditures 3,775,28 1% 3,712,89 1% -2% 3,625,134 1% -2% Amount per Pupil $5,517 $5,291-4% $5,415 2% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 1,8, Summary of General Fund Expenditures 1,6, 1,55,23 1,4, 1,2, 1,, 8, 691,23 752, , 4, 2, Instruction 211,335 Student Support 143,66 Instructional Support Administration & Support Operations & Maintenance 269,785 Transportation Capital Improvements 5,98 Other Costs Summary of General Fund Expenditures by Function Operations & Maintenance 21% Transportation 7% Administration & Support 19% Instructional Support 4% Instruction 43% Student Support 6% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 3:47 PM Sumexpen.xlsx Page 2 of 3

10 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,76,741 8% 1,24,697 8% -5% 947,518 78% -8% Student Support 26,516 2% 14,78 1% -45% 16,68 1% 13% Instructional Support 77,56 6% 78,461 6% 1% 84,25 7% 7% Administration & Support 99,956 7% 94,82 7% -5% 94,48 8% % Operations & Maintenance 53,175 4% 67,551 5% 27% 6,65 5% -1% Transportation 3,939 % 4,1 % 2% 4,56 % 14% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,337,887 1% 1,284,229 1% -4% 1,28,48 1% -6% Amount per Pupil $1,955 $1,83-6% $1,84-1% 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 1,2, 1,, 947,518 8, 6, 4, , Instruction 16,68 Student Support Instructional Support 84,25 94,48 Administration & Support 6,65 Operations & Maintenance Transportation 4,56 Capital Improvements Other Costs Summary of Supplemental General Fund Expenditures by Function Instructional Support 7% Student Support 1% Administration & Support 8% Operations & Maintenance 5% Instruction Student Support Instructional Support Instruction 79% Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 3:47 PM Sumexpen.xlsx Page 3 of 3

11 413 8,113 5,98 236, , ,15 21,51 215,54 227, ,52 255, , , ,69 785,71 786,568 83, ,519 2,833,337 2,649,37 2,497,748 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,833,337 55% 2,649,37 53% -7% 2,497,748 52% -6% Student Support 236,593 5% 227,581 5% -4% 228,15 5% % Instructional Support 21,51 4% 215,54 4% 2% 227,865 5% 6% Administration & Support 819,974 16% 837,69 17% 2% 785,71 16% -6% Operations & Maintenance 786,568 15% 83,993 16% 2% 813,519 17% 1% Transportation 225,52 4% 255,732 5% 13% 274,345 6% 7% Capital Improvements % % % % % Other Costs 413 % 8,113 % 1864% 5,98 % -26% Total Expenditures 5,112,915 1% 4,997,119 1% -2% 4,833,182 1% -3% Amount per Pupil $7,473 $7,12-5% $7,219 1% 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 3,, 2,5, 2,, 1,5, ,, , Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 17% Transportation 5% Instruction Instruction 52% Student Support Instructional Support Administration & Support 16% Instructional Support 5% Student Support 5% Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 3:47 PM Sumexpen.xlsx Page 4 of 3

12 96,486 84,178 86,28 947, ,23 945,59 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 947,229 91% 918,23 92% -3% 945,59 92% 3% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 96,486 9% 84,178 8% -13% 86,28 8% 2% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,43,715 1% 1,2,381 1% -4% 1,31,87 1% 3% Amount per Pupil $1,525 $1,428-6% $1,541 8% 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,, 9, 8, 7, 6, 5, 4, 3, , 1, Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Special Education Fund by Function Transportation 8% Instruction Student Support Instructional Support Instruction 92% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 3:47 PM Sumexpen.xlsx Page 5 of 3

13 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,756,596 1,624,34-8% 1,55,23-5% Federal Funds 89,221 87,61-2% 1,613 15% Supplemental General 1,76,741 1,24,697-5% 947,518-8% At Risk (4yr Old) 25,7 26,54 3% 27,9 5% At Risk (K-12) 365, 38,384 4% 394,2 4% Bilingual Education 4,29 8,373 95% 9,62 15% Virtual Education 94,799 82,517-13% 1, 21% Capital Outlay 17,5 8,954-49% 5, 458% Driver Education 4,83 4,11-16% 1, % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 947, ,23-3% 945,59 3% Cost of Living % % Vocational Education 17, ,335 1% 193,5 3% Gifts/Grants 17,45 16,112-5% 8,66-46% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 254, ,367 5% 36,33 15% Contingency Reserve 92,231-1% Text Book & Student Material 46,559 28,536-39% Activity Fund 3,266 43,278 43% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,993,39 4,78,257-6% 4,644,826-1% Enrollment (FTE)* % % Amount per Pupil 7,298 6,79-8% 6,938 3% Adult Education 1,248 1,145-8% 2,65 128% Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,994,287 4,79,42-6% 4,647,431-1% 5,, 4,9, 4,8, 4,7, 4,6, 4,5, 4,4, 4,994,287 Instruction Expenditures 4,79,42 4,647, Instruction Expenditures 2,, 1,756,596 1,624,34 1,55,23 1,5, 1,, 5, 1,76,741 1,24, , , ,23 945, 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. 9/12/214 3:47 PM Sumexpen.xlsx Page 6 of 3

14 Student Support Expenditures (21) % % inc/ inc/ Actual Actual dec Budget dec General 21,77 212,873 1% 211,335-1% Federal Funds 2,75 % -1% Supplemental General 26,516 14,78-45% 16,68 13% 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 16,969 17,758 5% 2,42 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 254,31 266,627 5% 248,84-7% Enrollment (FTE)* % % Amount per Pupil % 372-2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 254,31 266,627 5% 248,84-7% Amount per Pupil $372 $41 8% $374-7% Student Support Expenditures 27, 266, , 26, 255, 25, 245, 24, 254,31 248,84 235, 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. 9/12/214 3:47 PM Sumexpen.xlsx Page 7 of 3

15 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 132,95 136,593 3% 143,66 5% Federal Funds % % Supplemental General 77,56 78,461 1% 84,25 7% At Risk (4yr Old) 25-1% 1 % At Risk (K-12) % % Bilingual Education 5 5 % 5 % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 28,59 25,36-12% 35,43 42% Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % 1,1 146% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 16,969 17,758 5% 2,42 15% Contingency Reserve % Text Book & Student Material 576-1% Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 257, ,773 % 285,64 1% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 257, ,773 % 285,64 1% Amount per Pupil $377 $369-2% $427 16% Instructional Support Expenditures 29, 285, 28, 275, 27, 265, 26, 255, 25, 245, 24, 257, , , 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. 9/12/214 3:47 PM Sumexpen.xlsx Page 8 of 3

16 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 152,53 174,63 15% 188,65 8% Federal Funds % % Supplemental General 4,939 5,1 1% 5,56 11% 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 25 % -1% Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,484 8,879 5% 1,21 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 165, ,769 14% 24,375 8% Enrollment (FTE)* % % Amount per Pupil % 35 13% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 165, ,769 14% 24,375 8% General Administration Expenditures 25, 2, 165, ,769 24,375 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 3:47 PM Sumexpen.xlsx Page 9 of 3

17 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 466, ,865 % 398,855-15% Federal Funds % % Supplemental General 26,994 2,826-23% 17,68-15% 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 42,422 44,394 5% 51,55 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 536,68 534,85 % 467,59-12% Enrollment (FTE)* % % Amount per Pupil % 698-8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 536,68 534,85 % 467,59-12% School Administration Expenditures 54, 536,68 534,85 52, 5, 48, 467,59 46, 44, 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. 9/12/214 3:47 PM Sumexpen.xlsx Page 1 of 3

18 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 1,863 99,312-2% 13,77 4% Federal Funds % % Supplemental General 68,23 68,966 1% 71,24 3% 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 12,727 13,318 5% 15,315 15% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 181, ,596 % 19,325 5% Enrollment (FTE)* % % Amount per Pupil % 284 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 181, ,596 % 19,325 5% Central Services Expenditures 192, 19, 19, , 186, 184, 182, 181, ,596 18, 178, 176, 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. 9/12/214 3:47 PM Sumexpen.xlsx Page 11 of 3

19 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 733, ,442 % 752,914 2% Federal Funds 53,618-1% % Supplemental General 53,175 67,551 27% 6,65-1% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 19,23 % 11,53 475% Driver Training % 1,5 291% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 295-1% % Gifts/Grants 2,712 % 21, % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 33,938 35,516 5% 4,84 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 874, ,835-1% 987,681 15% Enrollment (FTE)* % % Amount per Pupil 1,279 1,228-4% 1,475 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 874, ,835-1% 987,681 15% Operations and Maintenance Expenditures 1,, 98, 96, 94, 92, 9, 88, 86, 84, 82, 8, 78, 987, , , 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. 9/12/214 3:47 PM Sumexpen.xlsx Page 12 of 3

20 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 221, ,722 14% 269,785 7% Federal Funds % % Supplemental General 3,939 4,1 2% 4,56 14% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 38,73 % 9, 133% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 96,486 84,178-13% 86,28 2% Cost of Living % % Vocational Education % % Gifts/Grants 25-1% % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 21,211 22,197 5% 25,525 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 343,467 4,81 17% 476,15 19% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 343,467 4,81 17% 476,15 19% Transportation Expenditures 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, 476,15 4,81 343, 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. 9/12/214 3:47 PM Sumexpen.xlsx Page 13 of 3

21 Other Support Services Expenditures (29) % % inc/ inc/ Actual Actual dec Budget dec General 5,813 % 1,73 85% 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 5,813 % 1,73 85% Enrollment (FTE)* % % Amount per Pupil 8 % 16 93% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,813 % 1,73 85% Other Support Services Expenditures 12, 1,73 1, 8, 6, 5,813 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 3:47 PM Sumexpen.xlsx Page 14 of 3

22 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 43, ,267-4% 435,88 12% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % 1,22 % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 16,969 17,757 5% 2,42 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 42,144 46,24-3% 457,52 13% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 42,144 46,24-3% 457,52 13% Food Service Expenditures 46, 457,52 45, 44, 43, 42, 41, 4, 39, 42,144 46,24 38, 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. 9/12/214 3:47 PM Sumexpen.xlsx Page 15 of 3

23 Community Services Operations (33) % % chart and graph ch inc/ inc/ Actual Actual dec Budget dec General 413 8, % 5,98-26% 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 1,618 15, % % 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 2,31 23, % 6,445-72% Enrollment (FTE)* % % Amount per Pupil % 1-71% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,31 23, % 6,445-72% Community Services Operations (33) 25, 23,256 2, 15, 1, 6,445 5, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 3:47 PM Sumexpen.xlsx Page 16 of 3

24 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 28,794 78, % 21, 169% 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 28,794 78, % 21, 169% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 28,794 78, % 21, 169% Capital Improvements (4) 25, 21, 2, 15, 1, 78,187 5, 28, 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. 9/12/214 3:47 PM Sumexpen.xlsx Page 17 of 3

25 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 #1 654, ,922 % 672,22 2% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 654, ,922 % 672,22 2% Enrollment (FTE)* % % Amount per Pupil % 1,4 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 654, ,922 % 672,22 2% Deb Services (51) 675, 672,22 67, 665, 66, 655, 65, 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. 9/12/214 3:47 PM Sumexpen.xlsx Page 18 of 3

26 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,369,811 1,355,638-1% 1,389,84 3% Federal Funds % % Supplemental General 47, ,628 7% 48,225 1% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training 1, % -1% 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 1,776,972 1,8,266 1% 1,87,65 4% Enrollment (FTE)* % % Amount per Pupil 2,597 2,565-1% 2,793 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,776,972 1,8,266 1% 1,87,65 4% Transfers (52) 1,88, 1,87,65 1,86, 1,84, 1,82, 1,8, 1,78, 1,76, 1,74, 1,776,972 1,8,266 1,72, 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. 9/12/214 3:47 PM Sumexpen.xlsx Page 19 of 3

27 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 212 July 1, 213 July 1, 214 General 1 2 Federal Funds Supplemental General 6,814 19,283 85,15 At Risk (4yr Old) At Risk (K-12) Bilingual Education Virtual Education Capital Outlay 19,1 313, ,994 Driver Training 9,84 13,727 6,887 Declining Enrollment Extraordinary School Program Food Service 7,292 5,248 5, Professional Development Parent Education Program Summer School Special Education 91,795 9, 91,844 Cost of Living Vocational Education Gifts/Grants 19,717 2,111 32,285 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 541, , ,746 Text Book & Student Material 46,288 35,71 38,854 Activity Fund Bond and Interest #1 543, , ,846 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,574,796 1,561,29 1,592,473 Enrollment (FTE)* Amount per Pupil 2,32 2,225 2,379 Adult Education 15 Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 1,574,796 1,561,29 1,592,623 Unencumbered Cash Balances by Fund 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 1,574,796 1,561,29 1,592,623 July 1, 212 July 1, 213 July 1, 214 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. 9/12/214 3:47 PM Sumexpen.xlsx Page 2 of 3

28 Reserve Funds Unencumbered Cash Balance July 1, 212 July 1, 213 July 1, 214 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 212 July 1, 213 July 1, 214 *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. 9/12/214 3:47 PM Sumexpen.xlsx Page 21 of 3

29 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % 665. % Enrollment (FTE)** % % % % Number of Students - Free Meals % 21 18% 27 3% 29 1% Number of Students - Reduced Meals % 78-4% 71-9% 76 7% 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. 9/12/214 3:47 PM Sumexpen.xlsx Page 22 of 3

30 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest # Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission Rec Comm Employee Bnfts... TOTAL OTHER Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Bond and Interest #1 33% Capital Outlay 13% General 33% Supplemental General 21% 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 9/12/214 3:47 PM Sumexpen.xlsx Page 23 of 3

31 Other Information Actual Actual Budget Assessed Valuation $25,922,873 $25,673,239 $25,759,563 Bonded Indebtedness $5,295, $4,855, $4,395, Assessed Valuation $25,95, $25,9, $25,85, $25,8, $25,75, $25,7, $25,65, $25,6, $25,55, $25,5, $25,922,873 $25,759,563 $25,673, Bonded Indebtedness $6,, $5,, $5,295, $4,855, $4,395, $4,, $3,, $2,, $1,, $ /12/214 3:47 PM Sumexpen.xlsx Page 24 of 3

32 USD 396 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 214 State Federal Local July 1, 215 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 5,25,74 2 5,25,72 XXXXXXXX Supplemental General 1,688,273 85,15 1,155, ,973 XXXXXXXX Adult Education 2, ,65 15 At Risk (4yr Old) 28, 28, Adult Supplemental Education At Risk (K-12) 394,2 394,2 Bilingual Education 1,12 8,12 2, Virtual Education 1, 95, 5, Capital Outlay 46,53 237, ,342 2,5 28,96 12,266 Driver Training 12,165 6,887 2,975 7, 4,697 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 435,88 5, 3, ,46 18, 151,23 49,924 Professional Development 35,43 35,43 Parent Education Program Summer School Special Education 1,31,87 91,844 1,16,85 2, 96,779 Vocational Education 194,51 1, 184,51 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 32,285 32,285 Textbook & Student Materials Revolving 38,854 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 51,535 51,535 XXXXXXXXX Contingency Reserve 449,746 XXXXXXXXX Activity Funds XXXXXXXXX Tuition Reimbursement Bond and Interest #1 672,22 599, , ,37 829,751 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 1,613 xxxxxxxxxxx 1,613 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 1,734,742 1,592,623 7,18, ,73 2,5 1,87,65 1,377,111 1,83,567 Less Transfers 1,87,65 TOTAL Budget Expenditures $8,864,677 Sources of Revenue - - State, Federal, Local State Revenues 6,48,467 6,338,42 7,18,537 Federal Revenues 39, , ,73 Local Revenues 3,758,99 3,785,355 3,249,676 Total Revenues 1,477,15 1,42,698 1,714,286 Revenues Per Pupil 15,313 14,823 16,3

33 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, Summary of Total Expenditures by Function (All Funds) USD Douglass - Summary 3,, 2,5, 2,, 1,5, 1,, 5, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 5,, 4,9, ,8, 68. 4,7, 4,6, ,5, 4,4, Mill Levies by Fund 8, 7, 6, 5, 4, 3, 2, 1, Average Salary Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 12, 1, 8, 6, 4, 2,

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