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

Transcription

1 Iola USD #257

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 26-27 Budget General Information USD #257 Introduction Mission Statement The mission of USD 257 is to inspire all students to become successful. Belief Statements In USD 257, we believe that: - the family unit is the most important component of a child s life, and education should prepare individuals to contribute to family, vocation, and society as patriotic citizens. - all children can learn. - quality education should be made available to all. - students should be continually challenged at their ability level and that higher expectations yield measurably higher results. - all dealings with students should maintain their self-esteem and integrity. - education should teach individuals how to learn. - learning should be an enjoyable process. Strategic Policies USD 257 will: - promote common core community values. - provide a safe and positive learning environment. - make decisions based on what is best for students. - focus on the mission of the district to resolve conflicts and differences. - expect effective performance by staff and students. 1

4 Mary Apt, President Georgia Masterson, Vice President Wayne Garrett Buck Quincy Scott Mann Deanne Burris David Lee Board Members Key Staff Superintendent: Dr. S. Craig Neuenswander Business Office Staff: Barbara Geffert, Clerk/Business Manager Teresa Taylor, Payroll/Personnel Deniece Edson, Accounts Payable/Treasurer Curriculum & Staff: Gail Dunbar, Curriculum Director Other Key Contacts: Scott Shirley, IT Director The District s Accomplishments and Challenges Accomplishments: For the school year USD 257 will use some of the new at-risk funding to help with the costs of adding all-day kindergarten to our district. We believe the research is very clear about the advantages this will offer for all our students, but particularly those who have not had a quality preschool experience, and those who may be delayed cognitively, physically, socially, or emotionally. Without the additional at-risk funds, we would not be able to implement this program. Our elementary schools are also implementing a 1.5-hour reading block across the district. This will require a change in the way we work with students with special needs, but again, research is clear that all students will benefit if we are able to implement the instruction appropriately. At the secondary level, we have received grant funds that will allow us to provide before and after school assistance for those students who have not met the standards on state and local assessments. In some cases this extended day program will be mandatory. Our local assessment program has benefited from the addition of software from Scantron. This program provides students and teachers with immediate feedback and targeted assistance on those math and reading indicators the student has not mastered. This will be our second year with the program. Challenges: The obvious challenge will be meeting the requirements of AYP, particularly in secondary mathematics, and for our relatively high percentage of students with special needs. We continue to seek training for our teachers on effective instructional practices in these areas. We will also deal with the difficulties created by outdated, crowded elementary schools. The Board has adopted a long-range planning process that will help identify an appropriate solution to this issue as well as providing direction for the instructional program in USD 257. We are excited about the possibilities this process will create for our students. 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 & 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 7,954,432 59% 8,579,588 59% 8% 9,322,547 59% 9% Student & al Support 677,433 5% 752,956 5% 11% 81,282 5% 8% General Administration 46,21 3% 355,988 2% -23% 372,1 2% 5% School Administration (Building) 87,81 6% 863,211 6% 7% 868,579 6% 1% Operations & Maintenance 1,14,938 8% 1,33,543 9% 14% 1,57, 1% 16% Capital Improvements 57,358 % 57,871 % 1% 865, 6% 1395% Debt Services 978,338 7% 967,763 7% -1% % -1% 1,35,223 1% 1,588,878 11% 18% 1,924,841 12% 21% Total Expenditures 13,425,824 1% 14,469,798 1% 8% 15,67,259 1% 8% Amount per Pupil $9,382 $1, 7% $1,733 7% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), 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, 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, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Transfers - 52 Summary of Total Expenditures By Function (All Funds) 1,, 9,, 8,, 7,, 6,, ,, 4,, 3,, 2,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Capital Improvements 6% Operations & Maintenance 1% ool Administration (Building) 6% 12% 59% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services General Administration 2% Student & al Support 5% 11/8/26 9:31 AM Sumexpen.xls Page 1 of 19

8 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 4,92,251 69% 4,626,435 67% -6% 4,893,125 67% 6% Student & al Support 61,598 8% 638,21 9% 6% 669,82 9% 5% General Administration 41,945 6% 317,614 5% -21% 326,242 4% 3% School Administration (Building) 774,478 11% 82,937 12% 4% 82,579 11% 2% Operations & Maintenance 12,967 % 89 % -94% % -1% Capital Improvements % % % % % 411,193 6% 551,252 8% 34% 628,521 9% 14% Total Expenditures 7,14,432 1% 6,937,68 1% -2% 7,337,549 1% 6% Amount per Pupil $4,965 $4,794-3% $5,26 5% 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 6,, 5,, 4,, 3,, ,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function 9% School Administration (Building) 11% General Administration 4% Student & al Support 9% 67% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/8/26 9:31 AM Sumexpen.xls 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 82,4 7% 34,153 19% 269% 245,225 14% -19% Student & al Support % 3,689 % % 4, % 8% General Administration 23,571 2% 13,64 1% -42% 13,5 1% -1% School Administration (Building) 3,76 % 11,666 1% 215% 1, 1% -14% Operations & Maintenance 1,13,525 91% 1,274,117 78% 15% 1,444,9 83% 13% Capital Improvements % % % % % % 21,383 1% % 25, 1% 17% Total Expenditures 1,213,22 1% 1,628,648 1% 34% 1,742,625 1% 7% Amount per Pupil $848 $1,126 33% $1,194 6% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 1,6, Summary of Supplemental General Fund Expenditures by Function 1,4, 1,2, , 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 83% 1% 14% General Administration 1% School Administration (Building) 1% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/8/26 9:31 AM Sumexpen.xls 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 4,984,651 6% 4,93,588 58% -1% 5,138,35 57% 4% Student & al Support 61,598 7% 641,71 7% 7% 673,82 7% 5% General Administration 425,516 5% 331,254 4% -22% 339,742 4% 3% School Administration (Building) 778,184 9% 814,63 1% 5% 83,579 9% 2% Operations & Maintenance 1,116,492 13% 1,274,926 15% 14% 1,444,9 16% 13% Capital Improvements % % % % % 411,193 5% 572,635 7% 39% 653,521 7% 14% Total Expenditures 8,317,634 1% 8,565,716 1% 3% 9,8,174 1% 6% Amount per Pupil $5,812 $5,92 2% $6,219 5% 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 6,, 5,, 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 16% School Administration (Building) 9% General Administration 4% Student & al Support 7% 57% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/8/26 9:31 AM Sumexpen.xls 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 1,423,949 89% 1,676,896 93% 18% 1,75, 9% 4% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 169,168 11% 132,788 7% -22% 25, 1% 54% Total Expenditures 1,593,117 1% 1,89,684 1% 14% 1,955, 1% 8% Amount per Pupil $1,113 $1,251 12% $1,339 7% 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 2,, 1,8, 1,6, 1,4, 1,2, 8, , 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 1% 9% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/8/26 9:31 AM Sumexpen.xls Page 5 of 19

12 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 4,92,251 4,626,435-6% 4,893,125 6% Federal Funds 754,594 76,829 1% 826,254 9% Supplemental General 82,4 34, % 245,225-19% At Risk (4yr Old) 51,369 6, 17% At Risk (K-12) 444, ,31 56% Bilingual Education % % Capital Outlay % 25, % Driver Education 8,127 6,429-21% 14,9 132% Declining Enrollment % Extraordinary School Program 13,6-1% 7,652 % Food Service % % Professional Development % % Parent Education Program % % Summer School % 5, % Special Education 1,423,949 1,676,896 18% 1,75, 4% Vocational Education 466,474 44,949-5% 48, 9% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 227, ,936 18% 32,81 19% Contingency Reserve % Text Book & Student Material 75,96-1% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 7,954,432 8,579,588 8% 9,322,547 9% Enrollment (FTE)* 1,431. 1,447. 1% 1,46. 1% Amount per Pupil 5,559 5,929 7% 6,385 8% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 7,954,432 8,579,588 8% 9,322,547 9% 1,, 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, Expenditures Expenditures 6,, 5,, 4,, 3,, 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, 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. 11/8/26 9:31 AM Sumexpen.xls Page 6 of 19

13 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 61, ,21 6% 669,82 5% Federal Funds 43,725 38,258-13% 34,2-11% Supplemental General 3,689 % 4, 8% At Risk (4yr Old) % At Risk (K-12) 1,424 1, 62% Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development ,224 65% 45, 24% Parent Education Program 6,98 6,48-7% 12, 85% Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 24,541 28,86 18% 36, 25% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 677, ,956 11% 81,282 8% Enrollment (FTE)* 1,431. 1,447. 1% 1,46. 1% Amount per Pupil % 555 7% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 677, ,956 11% 81,282 8% Amount per Pupil $474 $535 13% $575 7% Student and al Support Expenditures 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, 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. 11/8/26 9:31 AM Sumexpen.xls Page 7 of 19

14 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 41, ,614-21% 326,242 3% Federal Funds 24,55 13,35-47% 12,268-6% Supplemental General 23,571 13,64-42% 13,5-1% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % 5, % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,955 11,699 18% 15, 28% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 46,21 355,988-23% 372,1 5% Enrollment (FTE)* 1,431. 1,447. 1% 1,46. 1% Amount per Pupil % 255 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 46,21 355,988-23% 372,1 5% 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, General Administration Expenditures 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, 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. 11/8/26 9:31 AM Sumexpen.xls Page 8 of 19

15 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 774,478 82,937 4% 82,579 2% Federal Funds % % Supplemental General 3,76 11, % 1, -14% At Risk (4yr Old) % At Risk (K-12) 14,612-1% Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 28,897 33,996 18% 38, 12% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 87,81 863,211 7% 868,579 1% Enrollment (FTE)* 1,431. 1,447. 1% 1,46. 1% Amount per Pupil % 595 % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 87,81 863,211 7% 868,579 1% School Administration Expenditures 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, 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. 11/8/26 9:31 AM Sumexpen.xls Page 9 of 19

16 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 12, % -1% Federal Funds % % Supplemental General 1,13,525 1,274,117 15% 1,444,9 13% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % 3, % Driver Training 996 1,19 2% 2,1 16% Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 23,45 27,598 18% 3, 9% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,14,938 1,33,543 14% 1,57, 16% Enrollment (FTE)* 1,431. 1,447. 1% 1,46. 1% Amount per Pupil % 1,32 15% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,14,938 1,33,543 14% 1,57, 16% 1,6, Operations and Maintenance Expenditures 1,4, 1,2, 8, 6, 4, 2, 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, 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. 11/8/26 9:31 AM Sumexpen.xls Page 1 of 19

17 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 411, ,252 34% 628,521 14% Federal Funds 11,62 1,87-84% 2,32 125% Supplemental General 21,383 % 25, 17% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 71,4 % 75, 5% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service 726, ,76 6% 925, 2% Professional Development % % Parent Education Program % % Summer School % % Special Education 169, ,788-22% 25, 54% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 31,896 37,542 18% 46, 23% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,35,223 1,588,878 18% 1,924,841 21% Enrollment (FTE)* 1,431. 1,447. 1% 1,46. 1% Amount per Pupil 944 1,98 16% 1,318 2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,35,223 1,588,878 18% 1,924,841 21% 2,5, 2,, 1,5, 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, 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. 11/8/26 9:31 AM Sumexpen.xls Page 11 of 19

18 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 % % Capital Outlay 57,358 57,871 1% 865, 1395% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 57,358 57,871 1% 865, 1395% Enrollment (FTE)* 1,431. 1,447. 1% 1,46. 1% Amount per Pupil 4 4 % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 57,358 57,871 1% 865, 1395% Capital Improvements (4) 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, 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. 11/8/26 9:31 AM Sumexpen.xls Page 12 of 19

19 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 % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 978, ,763-1% -1% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 978, ,763-1% -1% Enrollment (FTE)* 1,431. 1,447. 1% 1,46. 1% Amount per Pupil % -1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 978, ,763-1% -1% Debt Services (51) 1,2, 8, 6, 4, 2, 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, 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. 11/8/26 9:31 AM Sumexpen.xls Page 13 of 19

20 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,14,23 1,869,372 69% 1,98,263 6% Federal Funds % % Supplemental General 825, ,62-12% 957,375 31% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,929,936 2,597,434 35% 2,937,638 13% Enrollment (FTE)* 1,431. 1,447. 1% 1,46. 1% Amount per Pupil 1,349 1,795 33% 2,12 12% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,929,936 2,597,434 35% 2,937,638 13% Transfers (52) 3,5, 3,, 2,5, 2,, 1,5, 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, 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. 11/8/26 9:31 AM Sumexpen.xls Page 14 of 19

21 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 24 July 1, 25 July 1, 26 General Federal Funds 83,39 64,84 73,558 Supplemental General 14,823 39,213 29,32 At Risk (4yr Old) At Risk (K-12) 372 Bilingual Education Capital Outlay 757,67 795,615 1,43,984 Driver Training 25,377 22,535 22,292 Declining Enrollment Extraordinary School Program 2, 6,994 7,652 Food Service 62,76 31,996 34,237 Professional Development 15,58 14,919 9,125 Parent Education Program 2 4 Summer School 3,822 3,822 3,822 Special Education 449, , ,863 Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 332, ,924 Text Book & Student Material 75, Bond & Interest 1 29,832 41,193 34,121 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 2,258,79 2,13,17 1,425,386 Enrollment (FTE)* 1,431. 1,447. 1,46. Amount per Pupil 1,578 1, Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 2,258,79 2,13,17 1,425,386 Unencumbered Cash Balances by Fund 2,5, 2,, 1,5, 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, 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. 11/8/26 9:31 AM Sumexpen.xls Page 15 of 19

22 Reserve Funds Unencumbered Cash Balance July 1, 24 July 1, 25 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. 11/8/26 9:31 AM Sumexpen.xls Page 16 of 19

23 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 1, , % 1,428.6 % 1,46.4-2% 1,41. % Enrollment (FTE)** 1, ,44. -6% 1, % 1,447. 1% 1,46. 1% Number of Students - Free Meals % % 555-2% 565 2% Number of Students - Reduced Meals % % 21 16% % 16. 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 (excludes 4yr 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. 11/8/26 9:31 AM Sumexpen.xls Page 17 of 19

24 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment.. 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) Supplemental General 44% Capital Outlay 9% General 47% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 11/8/26 9:31 AM Sumexpen.xls Page 18 of 19

25 Other Information Actual Actual Budget Assessed Valuation $4,267,43 $41,853,462 $44,16,148 Bonded Indebtedness $1,835, $93, $95, Assessed Valuation $5,, $45,, $4,, $35,, $3,, $25,, $2,, $15,, $1,, $5,, $ Bonded Indebtedness $2,, $1,8, $1,6, $1,4, $1,2, $ $8, $6, $4, $2, $ /8/26 9:31 AM Sumexpen.xls Page 19 of 19