CHASE COUNTY USD #284

Transcription

1 CHASE COUNTY USD #284

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 27-28 Budget General Information USD #284. Introduction USD 284 is committed to an equal and effective educational opportunity for all of children in Chase County. The excellent faculty and staff of our school district are among the best in the state and provide our students with a positive and productive learning experience. Every effort is being made to ensure that the educational budget of USD 284 is used to further and promote the education of children. The needs of our students have always been and will always remain the primary determinant of budget decisions reflected by this budget document. USD 284 invites and encourages all of the shareholders in our education mission including students, staff, teachers, administrators, parents and patrons to become and stay involved in the complex and exciting adventure that is public education. You are the public in public education! Board Members DISTRCT NO. NAME & ADDRESS TELEPHONE At Large Pat Swift Ofc RR 1 Box 12 Cell Cottonwood Falls, KS Home swift@livestockdispatch.com 1 Bill Luder Res P.O. Box 9 Cell Cottonwood Falls, KS lucoinc@sbcglobal.net 1 Mike Spinden Res RR 1 Box 135 Cell Cottonwood Falls, KS Bill Halvorsen Cell RR 1 Elmdale, KS 6685 billhalvorsen@yahoo.com 2 Kay K. Lauer Ofc P.O. Box 563 Res Cottonwood Falls, KS Cell kay_lauer@hotmail.com 3 Cliff Cole Res P.O. Box 43 Ofc Cottonwood Falls, KS Franklin D. "Bud" Higgs Res R 1 Cell Cedar Point, KS

4 Key Staff Superintendent: Greg Markowitz Business Office Staff: Cindy Kelsheimer, Clerk & Budget Manager Gayle Ingalls, Treasurer & Transportation Scheduler Administrative Staff: Cammy Onek, CCES Principal & Curriculum Director Stan Elliott, CCHS Principal & Professional Development Director Jay Talkington, CCMS Principal & Activities Director Mark Davis, Custodial-Maintenance Supervisor Patsy Cutsinger, Food Service Supervisor Stuart Turnbow, Technology Director The District s Accomplishments and Challenges Accomplishments: USD 284 is currently in full compliance with all student academic performance regulations and requirements including No Child Left Behind and QPA. All schools in the district have made and maintained AYP requirements including student assessment results, attendance rates and graduation rates. At least one level in each of our three schools has achieved the Kansas Standard of Excellence in the past school year. The USD 284 Board of Education has considered, researched and set its goals for the school year. The district administrative team is developing the strategies and methods needed to meet those goals. The district is committed to systematic and long-range planning to meet district goals and needs. The faculty and staff of USD284 are among the best in the state. They are a skilled and dedicated group of educational professionals. The district as evidenced by inclusion on the current Board Goals is committed to recruiting, training and retaining only the very best teachers and educational support staff. Our students are also among the very best in the Sunflower State. Major budget decisions in USD 284 always keep the needs of our students first and foremost. Challenges: Until changes are made to the current school finance system which is predicated almost exclusively on student enrollment numbers, small rural schools with declining or even stable enrollments including USD 284 will continue to be faced with the increasingly difficult task of maintaining and in many cases increasing student services with the same or in many cases less budget authority. A year does not go by that does not include new and often costly requirements from the state and/or federal levels. The state and federal legislatures continues to approve well-intentioned by unfunded mandates on a regular basis. Schools must implement what is required by law. Utility costs including electricity, diesel, gasoline and natural gas needed for our schools continue to spiral upwards. Increasing shortages of qualified teachers and the increasing requirements that are being added to the duties of the good ones we already have necessitate continued efforts to increase the compensation for those most critical components in the learning process. Construction and renovation costs for district facilities also continue to increase at a much faster pace that does our school district s ability to generate the revenue needed to maintain and repair the capital assets of our district. Ditto for needed funding to maintain and modernize the vehicle fleet that is required to support and sustain the transportation needs of a district of our size and scope. Being able to provide and fund the very best possible educational opportunity possible for all of the children in USD 284 and maintaining the academic requirements of NCLB and QPA in an efficient and economical manner will remain the primary challenge of our school district for the near and foreseeable future. 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 3,5,737 56% 2,961,517 54% -1% 3,178,849 55% 7% Student & al Support 394,829 7% 456,7 8% 16% 472,837 8% 4% General Administration 134,98 3% 162,728 3% 21% 18,19 3% 11% School Administration (Building) 253,4 5% 265,2 5% 5% 232,134 4% -12% Operations & Maintenance 473,317 9% 525,7 1% 11% 55,536 1% 5% Capital Improvements 192,741 4% 138,35 3% -28% 22,162 4% 59% Debt Services 252,569 5% 26,26 5% 3% 25, 4% -21% 654,939 12% 684,416 13% 5% 74,913 13% 8% Total Expenditures 5,362,512 1% 5,454,556 1% 2% 5,78,621 1% 6% Amount per Pupil $11,67 $11,91 3% $13,319 12% 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 ,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 Summary of Total Expenditures By Function (All Funds) 13% Debt Services 4% Capital Improvements 4% Operations & Maintenance 1% School Administration (Building) 4% 54% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services General Administration 3% Student & al Support 8% 9/21/27 1:44 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 1,93,182 62% 1,811,293 6% -5% 1,782,74 59% -2% Student & al Support 289,131 9% 3,863 1% 4% 345,739 11% 15% General Administration 128,357 4% 155,276 5% 21% 151,78 5% -3% School Administration (Building) 25,658 1% 18,463 1% -28% 16, 1% -13% Operations & Maintenance 335,753 11% 338,12 11% 1% 359,795 12% 6% Capital Improvements % % % % % 375,895 12% 387,321 13% 3% 387,783 13% % Total Expenditures 3,57,976 1% 3,11,318 1% -2% 3,43,99 1% 1% Amount per Pupil $6,619 $6,575-1% $7,12 7% 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 2,, 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 13% Operations & Maintenance 12% School Administration (Building) 1% General Administration 5% Student & al Support 11% 58% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/21/27 1:44 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 241,244 41% 263,146 39% 9% 246,42 39% -6% Student & al Support % % % % % General Administration % % % 16, 3% % School Administration (Building) 219,47 37% 234,246 35% 7% 2,8 31% -14% Operations & Maintenance 126,165 21% 175,369 26% 39% 175,85 27% % Capital Improvements % % % % % 2,984 1% % -1% % % Total Expenditures 589,863 1% 672,761 1% 14% 637,927 1% -5% Amount per Pupil $1,277 $1,469 15% $1,47 % The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 3, Summary of Supplemental General Fund Expenditures by Function 25, 2, , 1, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 27% School Administration (Building) 31% 39% General Administration 3% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/21/27 1:44 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 2,144,426 59% 2,74,439 56% -3% 2,28,746 55% -2% Student & al Support 289,131 8% 3,863 8% 4% 345,739 9% 15% General Administration 128,357 4% 155,276 4% 21% 167,78 5% 8% School Administration (Building) 245,128 7% 252,79 7% 3% 216,8 6% -14% Operations & Maintenance 461,918 13% 513,471 14% 11% 534,88 15% 4% Capital Improvements % % % % % 378,879 1% 387,321 11% 2% 387,783 11% % Total Expenditures 3,647,839 1% 3,684,79 1% 1% 3,681,26 1% % Amount per Pupil $7,896 $8,44 2% $8,482 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 2,5, 2,, ,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 11% Operations & Maintenance 15% School Administration (Building) 6% General Administration 5% Student & al Support 9% 54% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/21/27 1:44 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 416,313 99% 447,416 96% 7% 575, 92% 29% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 4,5 1% 17,16 4% 278% 52, 8% 26% Total Expenditures 42,813 1% 464,432 1% 1% 627, 1% 35% Amount per Pupil $911 $1,14 11% $1,445 42% 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, , 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 8% 92% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/21/27 1:44 AM Sumexpen.xls Page 5 of 19

12 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,93,182 1,811,293-5% 1,782,74-2% Federal Funds 133,2 113,294-15% 112,48-1% Supplemental General 241, ,146 9% 246,42-6% At Risk (4yr Old) % % At Risk (K-12) 32,461 26,979-17% 15, % Bilingual Education % % Capital Outlay 1,821 14, % -1% Driver Education 4,184 4,521 8% 7,3 61% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 416, ,416 7% 575, 29% Cost of Living % Vocational Education 72,2 127, 76% 15,34 18% Gifts/Grants 28,126 2,858-26% 17,133-18% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 94,81 18,785 15% 137,53 26% Contingency Reserve 2,37-1% Text Book & Student Material 75,889 24,6-68% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,5,737 2,961,517-1% 3,178,849 7% Enrollment (FTE)* % % Amount per Pupil 6,56 6,466-1% 7,325 13% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,5,737 2,961,517-1% 3,178,849 7% 3,5, Expenditures 3,, 2,5, 2,, 1,5, 1,, 5, Expenditures 2,, 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, 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. 9/21/27 1:44 AM Sumexpen.xls Page 6 of 19

13 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 289,131 3,863 4% 345,739 15% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 74, ,62 64% 5,348-59% Bilingual Education % % Capital Outlay 1,625-1% % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 9,421 9,936 5% 2, 11% Parent Education Program % 27,25 % Summer School % % Special Education % % Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,263 23,839 18% 29,5 24% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 394, ,7 16% 472,837 4% Enrollment (FTE)* % % Amount per Pupil % 1,89 9% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 394, ,7 16% 472,837 4% Amount per Pupil $855 $1,27 2% $1,89 6% Student and al Support Expenditures 5, 45, 4, 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, 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. 9/21/27 1:44 AM Sumexpen.xls Page 7 of 19

14 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 128, ,276 21% 151,78-3% Federal Funds % % Supplemental General % 16, % 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 % % Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6,623 7,452 13% 13,112 76% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 134,98 162,728 21% 18,19 11% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 134,98 162,728 21% 18,19 11% 2, 18, 16, 14, 12, 1, 8, 6, 4, 2, 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. 9/21/27 1:44 AM Sumexpen.xls Page 8 of 19

15 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 25,658 18,463-28% 16, -13% Federal Funds % % Supplemental General 219,47 234,246 7% 2,8-14% 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 % % Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,272 12,491 51% 15,334 23% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 253,4 265,2 5% 232,134-12% Enrollment (FTE)* % % Amount per Pupil % 535-8% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 253,4 265,2 5% 232,134-12% 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, 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. 9/21/27 1:44 AM Sumexpen.xls Page 9 of 19

16 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 335, ,12 1% 359,795 6% Federal Funds % % Supplemental General 126, ,369 39% 175,85 % 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 % % Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 11,399 12,229 7% 15,656 28% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 473, ,7 11% 55,536 5% Enrollment (FTE)* % % Amount per Pupil 1,24 1,148 12% 1,269 11% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 473, ,7 11% 55,536 5% 6, Operations and Maintenance Expenditures 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. 9/21/27 1:44 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 375, ,321 3% 387,783 % Federal Funds % % Supplemental General 2,984-1% % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 251,76 258,127 3% 278,8 8% Professional Development % % Parent Education Program % % Summer School % % Special Education 4,5 17,16 278% 52, 26% Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 19,8 21,952 11% 22,33 2% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 654, ,416 5% 74,913 8% Enrollment (FTE)* % % Amount per Pupil 1,418 1,494 5% 1,77 14% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 654, ,416 5% 74,913 8% 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. 9/21/27 1:44 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 192, ,35-28% 22,162 59% 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 192, ,35-28% 22,162 59% Enrollment (FTE)* % % Amount per Pupil % 57 68% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 192, ,35-28% 22,162 59% 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, 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. 9/21/27 1:44 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 47,62 51,45 8% -1% 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 % Bond & Interest #1 24,949 28,81 2% 25, -2% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 252,569 26,26 3% 25, -21% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 252,569 26,26 3% 25, -21% Debt Services (51) 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, 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. 9/21/27 1:44 AM Sumexpen.xls Page 13 of 19

20 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 432,63 657,593 52% 649,869-1% Federal Funds % % Supplemental General 157,2 21,478 28% 336,278 67% 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 % % 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 589,83 859,71 46% 986,147 15% Enrollment (FTE)* % % Amount per Pupil 1,277 1,876 47% 2,272 21% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 589,83 859,71 46% 986,147 15% Transfers (52) 1,2, 1,, 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. 9/21/27 1:44 AM Sumexpen.xls Page 14 of 19

21 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 25 July 1, 26 July 1, 27 General Federal Funds 9,459 4,516 6,67 Supplemental General 7,575 19,156 1,159 At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay 72,486 28,554 49,778 Driver Training 7,143 5,143 6,374 Declining Enrollment Extraordinary School Program Food Service 25,263 8,8 35,634 Professional Development 8,5 1 1,39 Parent Education Program Summer School Special Education 38,649 13,616 36,1 Cost of Living Vocational Education Gifts/Grants 16,95 25,276 12,133 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 8,19 5,883 Text Book & Student Material 1,725 3,676 Bond & Interest 1 368, , ,738 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 627,269 46,21 53,437 Enrollment (FTE)* Amount per Pupil 1,358 1,4 1,16 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 627,269 46,21 53,437 Unencumbered Cash Balances by Fund 7, 6, 5, 4, 3, 2, 1, July 1, 25 July 1, 26 July 1, 27 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. 9/21/27 1:44 AM Sumexpen.xls Page 15 of 19

22 Reserve Funds Unencumbered Cash Balance July 1, 25 July 1, 26 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 25 July 1, 26 *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. 9/21/27 1:44 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)* % % % % Enrollment (FTE)** % 462. % % % Number of Students - Free Meals % 122 3% 124 2% 115-7% Number of Students - Reduced Meals % 77-4% 55-29% 6 9% 5. 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 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. 9/21/27 1:44 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... Cost of Living.. 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 9% Capital Outlay 8% Supplemental General 45% General 38% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/21/27 1:44 AM Sumexpen.xls Page 18 of 19

25 Other Information Actual Actual Budget Assessed Valuation $38,846,862 $4,212,927 $4,31,48 Bonded Indebtedness $1,865, $1,71, $1,595, Assessed Valuation $45,, $4,, $35,, $3,, $25,, $2,, $15,, $1,, $5,, $ Bonded Indebtedness $2,, $1,8, $1,6, $1,4, $1,2, $1,, $8, $6, $4, $2, $ /21/27 1:44 AM Sumexpen.xls Page 19 of 19