PROFILE INFORMATION. Canton-Galva USD

Transcription

1 PROFILE INFORMATION Canton-Galva USD 419 School Finance Kansas State Department of Education Landon State Office Building 9 SW Jackson Street, Suite 356 Topeka, Kansas

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 #419 Introduction The published budget amount calls for the Mill Levy to be This is an increase of 2.51 mills in the mill levy from the budget. Board Members Eric Norstrom President Christina Kidd Vice-President Bruce Bray Quincy Krase Terry Minson Todd Moddlemog Trenton Prieb Key Staff Superintendent: John Denk Associate or Assistant Superintendents: None Business Office Staff: Cheryl Boesker and Terri Hett Curriculum & Instruction Staff: Valerie Stout Other Key Contacts: Jr./Sr. High School Principal Shawn Koehn Elementary Principal James Struber Sr. High Athletic Director Roger Trimmell Jr. High Athletic Director Cara Duell Counselor Bonnie Holopirek Student Advocate Kaitlyn Bressie Technology Director Fred Howie 1

4 The District s Accomplishments and Challenges The patrons passed an $8.55 million bond issue in May, 212. The project will allow for the addition of 3 classrooms in Galva plus some renovations and 5 classrooms at the CG high school in Canton, along with completion of a gymnasium and locker rooms. This will allow the district to go from 3 buildings to 2 buildings. Then we can work to become more efficient. The elementary building has been sold and construction on the project was completed during the summer of 214. The students at Canton-Galva achieved the Standard of Excellence in several areas on the State Assessment tests in the spring of 213. State Assessments were taken during the spring of 214 but scores were not revealed due to the changes coming throughout the state of Kansas The graduation rate at Canton-Galva High School is traditionally over 9%. Class organizations at the High School are beginning to get involved in Community projects through their organizations. The High School Journalism class continues to do well at the state level. Our FBLA organization sent students to the National competition in Atlanta, Georgia. They qualified by winning a variety of individual contests at the state level. Our FCCLA qualified 2 students for the national competition in San Diego, California. Challenges: Our district has the same challenges as many of the districts in the State of Kansas. Due to declining enrollment, cuts in state aid, reduction in district valuation, and overall funding at the federal and state levels, USD 419 has cut 8. teaching positions, a couple of paraprofessional positions, reduced the number of days of school and cut expenditures considerably over the last couple of years. Yet, we still have the mandates from the state and federal levels that need to be addressed along with providing a quality education for all students. Our expectations will always remain high even if the funding levels are cut short. So far, we have not had difficulty attracting new teachers because our turnover is relatively small. I feel that we may have to cut our budget even further throughout the current year because of lack of funding from the state. This will not only cause real concerns for the current budget but will have a tremendous effect on future years as well. 2

5 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) a. Due to recent cuts in state aid for general funds, supplemental general funds, and Bond and Interest, over the last couple of years we are working with a much smaller budget, thus fewer staff members and programs. b. This year we will have a budget similar to last year due to block grant funding. c. In the last 7 years, USD 419 has been forced to eliminate 8. teaching positions and several para-professional positions because of a lack of funds. We have been able to fill the vacated positions from within by eliminating programs and doubling up on some of the others. d. USD 419 has cut 9 days out of the school calendar to help save finances. Twenty minutes a day was added to the daily schedules to offset the amount of instructional time that was lost because of funding cuts. e. USD 419 District Valuation will decrease about $1.2 million. 2. Summary of General Fund Expenditures by Function a. Our general fund expenditures will remain similar to last year. b. We plan to spend the full amount budgeted for textbooks which we have not spent in each of the last four years. c. We have cut classified staff to offset the loss in revenue over the last couple of years. 3. Summary of Supplemental General Fund Expenditures by Function a. Our supplemental general fund will remain similar to last year due to block grant funding. b. Our supplemental general fund will remain at 33% due to voter approval. 4. Summary of General and Supplemental General Fund Expenditures by Function a. The amount of expenditures in the General and Supplemental General Fund will remain similar to last year. 5. Summary of Special Education Fund by Function a. The amount of expenditures in SPED is a budgeted amount and does not reflect what the actual expenditures will be. We must have some flexibility in case our student needs increase throughout the year. b. We anticipate the amount of expenditures to increase slightly although there may not be any increase in caseloads throughout the year. 6. Instruction Expenditures (1) a. Overall instruction expenses will increase. b. We budget driver s education for 2 years even though the actual expenditures is for one year. c. Vocational Education is increased because of the number of students who will be taking Voc-Ed classes. d. KPERS is based on % of salaries and there has been an increase on the amount to be paid by the state and the employee. 3

6 7. Student Support Expenditures (21) a. We budget the same money in Professional Development line item each year even though the cost continue to rise as does the need to maintain a highly qualified staff. Our district is committed to providing in-service activities for the staff to improve the overall instruction. 8. Instructional Support Expenditures (22) a. The overall budget decreased in due to moving the Technology Director s salary to the 25 line item as recommended by the state. 9. General Administration Expenditures (23) a. We continue to take the Central Office staff salaries out of the 25 line Items as recommended by the state. This gives a truer picture of the overall Expenditures in General Administration. b. Our General Administration costs will increase slightly. 1. School Administration Expenditures (24) a. Athletic director will serve as part-time assistant principal. b. School Administration costs will increase slightly. 11. Operations and Maintenance Expenditures (26) a. These are budgeted amounts not actual expenditures. 12. Other Costs (25 & 29: Other Supplemental Services) (3: Non-Instruction Services) a. We are taking Central Office staff salaries from this line item as recommended by the state. b. We are taking the Technology Director s salary from this line item as recommended by the state. c. All bus transportation expenses are taken out of this area. Budget increased for cost of fuel. d. Budget increased in food service due to the rising cost of food supplies and materials. 13. Capital Improvements (4) a. The district is constantly trying to repair and maintain the buildings. b. It is important to maintain a certain level in the Capital Outlay in case of major repairs that need to be addressed that are not covered by insurance. 14. Debt Services (5) a. Payment increased due to the natural progression of how the things work. 15. Miscellaneous Information - Transfers 16. Miscellaneous Information Unencumbered Cash Balance by Fund 17. Reserve Funds Unencumbered Cash Balance 18. Other Information - FTE 4

7 19. Miscellaneous Information Mill Rates by Fund 2. 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. KSDE Website Information Available K-12 Statistics (Building, District or State Totals) website below: Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications website below: Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card website below: 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 3,17,958 5% 3,44,417 55% -2% 3,246,37 53% 7% Student Support Services 13,963 2% 16,169 2% 2% 121,171 2% 14% Instructional Support Services 88,668 1% 62,129 1% -3% 77,584 1% 25% Administration & Support 647,582 1% 617,395 11% -5% 662,425 11% 7% Operations & Maintenance 635,39 1% 58,48 1% -9% 677,814 11% 17% Transportation 194,473 3% 224,721 4% 16% 293,8 5% 31% Food Services 269,465 4% 273,23 5% 1% 334,8 5% 23% Capital Improvements 558,261 9% 91,43 2% -84% 196,767 3% 116% Debt Services 566,988 9% 56,863 1% -1% 555,639 9% -1% Other Costs % 2,1 % % % -1% Total Expenditures* 6,172,667 1% 5,562,448 1% -1% 6,166,37 1% 11% Amount per Pupil $17,266 $15,391-11% $16,443 7% Current Expenditures** 4,946,446 1% 4,778,514 1% -3% 5,99,51 1% 7% Amount per Pupil $13,836 $13,222-4% $13,599 3% Percent of Expenditures Instruction*** (Total Expenditures) 3,7,548 5% 2,998,164 54% 4% 3,136,37 51% -3% Instruction*** (Current Expenditures) 3,7,548 62% 2,998,164 63% 1% 3,136,37 62% -1% * 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 ,5, 3,, 2,5, 2,, 1,5, 1,, 5, 3,246,37 Summary of Total Expenditures by Function (All Funds) 121,171 77, , , ,8 334,8 196, , Summary of Total Expenditures by Function Food Services 5% Transportation 5% Operations & Maintenance 11% Administration & Support 11% Capital Improvements 3% Debt Services 9% Instructional Support 1% Student Support Services 2% Instruction 53% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/21/216 12:19 PM Sumexpen.xlsx Page 1 of 31

9 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 611,447 3% 652,97 32% 7% 562,257 28% -14% Student Support 65,188 3% 67,684 3% 4% 73,4 4% 8% Instructional Support 74,588 4% 54,87 3% -27% 54,6 3% 1% Administration & Support 614,531 3% 591,548 29% -4% 6,425 3% 2% Operations & Maintenance 527,24 26% 514,493 25% -2% 555,3 28% 8% Transportation 146,5 7% 151,866 7% 4% 157,2 8% 4% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,39,8 1% 2,31,775 1% % 2,3,182 1% -1% Amount per Pupil $5,74 $5,622-1% $5,342-5% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 7, Summary of General Fund Expenditures 6, 562,257 6, ,3 5, 4, 3, , 157,2 1, 73,4 54,6 Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General Fund Expenditures by Function Transportation 8% Operations & Maintenance 28% Instruction 28% Administration & Support 3% Student Support 3% Instructional Support 3% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/21/216 12:19 PM Sumexpen.xlsx Page 2 of 31

10 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,11,22 96% 1,97,886 98% % 1,11,22 1% % Student Support % % % % % Instructional Support % % % % % Administration & Support % % % % % Operations & Maintenance 5, 4% 2, 2% -6% % -1% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,151,22 1% 1,117,886 1% -3% 1,11,22 1% -2% Amount per Pupil $3,22 $3,93-4% $2,936-5% 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, 1,11,22 1,, 8, 6, 4, , Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Supplemental General Fund Expenditures by Function Instruction Student Support Instruction 1% Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/21/216 12:19 PM Sumexpen.xlsx Page 3 of 31

11 65,188 67,684 73,4 74,588 54,87 54,6 146,5 151, ,2 614, ,548 6, ,24 534, ,3 1,712,469 1,749,983 1,663,279 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,712,469 54% 1,749,983 56% 2% 1,663,279 54% -5% Student Support 65,188 2% 67,684 2% 4% 73,4 2% 8% Instructional Support 74,588 2% 54,87 2% -27% 54,6 2% 1% Administration & Support 614,531 19% 591,548 19% -4% 6,425 19% 2% Operations & Maintenance 577,24 18% 534,493 17% -7% 555,3 18% 4% Transportation 146,5 5% 151,866 5% 4% 157,2 5% 4% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,19,3 1% 3,149,661 1% -1% 3,14,24 1% -1% Amount per Pupil $8,923 $8,715-2% $8,278-5% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 of the Sumexpen and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 1,8, 1,6, 1,4, 1,2, 1,, , , , 2, 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 18% Transportation 5% Instruction Administration & Support 19% Instruction 54% Student Support Instructional Support Administration & Support Operations & Maintenance Instructional Support 2% Student Support 2% Transportation Capital Improvements Other Costs 9/21/216 12:19 PM Sumexpen.xlsx Page 4 of 31

12 1,883 8,625 17,6 726,25 694,69 854,359 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 726,25 99% 694,69 99% -4% 854,359 98% 23% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 1,883 1% 8,625 1% -21% 17,6 2% 14% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 737,88 1% 72,694 1% -5% 871,959 1% 24% Amount per Pupil $2,62 $1,944-6% $2,325 2% 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 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 2% Instruction Student Support Instructional Support Instruction 98% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/21/216 12:19 PM Sumexpen.xlsx Page 5 of 31

13 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 611, ,97 7% 562,257-14% Federal Funds 97,969 86,486-12% 94,4 9% Supplemental General 1,11,22 1,97,886 % 1,11,22 % At Risk (4yr Old) 7,11 15,1 114% 16,77 11% At Risk (K-12) 13,26 9,193-12% 98,2 9% Bilingual Education % % Virtual Education % % Capital Outlay 37,41 46,253 24% 11, 138% Driver Education 5,129 6,763 32% 22,48 232% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 726,25 694,69-4% 854,359 23% Cost of Living % % Vocational Education 114, ,62 3% 144,314 22% Gifts/Grants 26,576 8,312-69% 56, % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 155,88 131,585-15% 185,972 41% Contingency Reserve 37,658-1% Text Book & Student Material 2,141 14,386-29% Activity Fund 64,81 83,324 29% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,17,958 3,44,417-2% 3,246,37 7% Enrollment (FTE)* % % Amount per Pupil 8,694 8,424-3% 8,657 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,17,958 3,44,417-2% 3,246,37 7% 3,25, 3,2, 3,15, 3,1, 3,5, 3,, 2,95, 2,9, Instruction Expenditures 3,246,37 3,17,958 3,44, Instruction Expenditures 1,2, 1,, 8, 6, 4, 2, 1,11,22 1,97,886 1,11,22 854, ,25 611, ,97 694,69 562, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/21/216 12:19 PM Sumexpen.xlsx Page 6 of 31

14 Student Support Expenditures (21) % % inc/ inc/ Actual Actual dec Budget dec General 65,188 67,684 4% 73,4 8% Federal Funds 5 5 % 5 % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 3,416 31,217 3% 36,271 16% 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 37 % 1, 226% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 7,859 6,461-18% 1, 55% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 13,963 16,169 2% 121,171 14% Enrollment (FTE)* % % Amount per Pupil % 323 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 13,963 16,169 2% 121,171 14% Student Support Expenditures 125, 121,171 12, 115, 11, 15, 13,963 16,169 1, 95, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/21/216 12:19 PM Sumexpen.xlsx Page 7 of 31

15 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 74,588 54,87-27% 54,6 1% Federal Funds 2,571 2,586 1% 2,6 1% 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 6,655 1,343-8% 15, % 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 4,854 4,113-15% 5, 22% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 88,668 62,129-3% 77,584 25% Enrollment (FTE)* % % Amount per Pupil % 27 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 88,668 62,129-3% 77,584 25% Instructional Support Expenditures 9, 8, 7, 6, 5, 4, 3, 2, 1, 88,668 77,584 62, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/21/216 12:19 PM Sumexpen.xlsx Page 8 of 31

16 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 192, ,364-2% 177,125-6% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % 5, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % 11, % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 192, ,364-2% 193,125 2% Enrollment (FTE)* % % Amount per Pupil % 515-2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 192, ,364-2% 193,125 2% General Administration Expenditures 194, 193, 192, 191, 192, ,125 19, 189, , 188, 187, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/21/216 12:19 PM Sumexpen.xlsx Page 9 of 31

17 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 277, ,346-2% 27,8 % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % 5, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 23,135 16,644-28% 26, 56% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3, ,99-4% 31,8 5% Enrollment (FTE)* % % Amount per Pupil % 85 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3, ,99-4% 31,8 5% School Administration Expenditures 35, 3, 3,429 31,8 295, 29, 287,99 285, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/21/216 12:19 PM Sumexpen.xlsx Page 1 of 31

18 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 144,644 13,838-1% 152,5 17% 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 9,916 9,23-7% 15, 63% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 154,56 14,41-9% 167,5 2% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 154,56 14,41-9% 167,5 2% Central Services Expenditures 17, 167,5 165, 16, 155, 154,56 15, 145, 14, 14,41 135, 13, 125, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/21/216 12:19 PM Sumexpen.xlsx Page 11 of 31

19 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 527,24 514,493-2% 555,3 8% Federal Funds % % Supplemental General 5, 2, -6% -1% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 32,724 25,71-21% 84,4 228% Driver Training % 2, 277% Declining Enrollment % % Extraordinary School Program % % Food Service 4,4 % 1,114 13% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 9,81 2,35-76% 5, 113% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 15,254 12,924-15% 21, 62% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 635,39 58,48-9% 677,814 17% Enrollment (FTE)* % % Amount per Pupil 1,777 1,66-1% 1,88 13% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 635,39 58,48-9% 677,814 17% Operations and Maintenance Expenditures 68, 677,814 66, 64, 635,39 62, 6, 58, 58,48 56, 54, 52, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/21/216 12:19 PM Sumexpen.xlsx Page 12 of 31

20 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 146,5 151,866 4% 157,2 4% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 3,838 57,965 88% 11, 9% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,883 8,625-21% 17,6 14% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6,72 6,265-7% 9, 44% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 194, ,721 16% 293,8 31% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 194, ,721 16% 293,8 31% Transportation Expenditures 3, 293,8 25, 2, 194, ,721 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/21/216 12:19 PM Sumexpen.xlsx Page 13 of 31

21 Other Support Services Expenditures (29) % % 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 2,1 % -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 % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,1 % -1% Enrollment (FTE)* % % Amount per Pupil 6 % -1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,1 % -1% Other Support Services Expenditures 2,5 2,1 2, 1,5 1, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/21/216 12:19 PM Sumexpen.xlsx Page 14 of 31

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 261, ,588 1% 324,8 23% 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 8,319 8,615 4% 1, 16% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 269, ,23 1% 334,8 23% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 269, ,23 1% 334,8 23% Food Service Expenditures 35, 334,8 3, 269, ,23 25, 2, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/21/216 12:19 PM Sumexpen.xlsx Page 15 of 31

23 Community Services Operations (33) % % 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 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Community Services Operations (33) NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/21/216 12:19 PM Sumexpen.xlsx Page 16 of 31

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 558,261 91,43-84% 196, % 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 558,261 91,43-84% 196, % Enrollment (FTE)* % % Amount per Pupil 1, % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 558,261 91,43-84% 196, % Capital Improvements (4) 6, 558,261 5, 4, 3, 2, 1, 91,43 196, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/21/216 12:19 PM Sumexpen.xlsx Page 17 of 31

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 #1 566,988 56,863-1% 555,639-1% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 566,988 56,863-1% 555,639-1% Enrollment (FTE)* % % Amount per Pupil 1,586 1,552-2% 1,482-5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 566,988 56,863-1% 555,639-1% Debt Services (51) 568, 566, 564, 562, 56, 558, 556, 554, 552, 55, 548, 566,988 56, , 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/21/216 12:19 PM Sumexpen.xlsx Page 18 of 31

26 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,61,299 1,55,23 42% 1,272,972-15% Federal Funds % % Supplemental General 3, % 5, 67% 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 1,61,299 1,535,23 45% 1,322,972-14% Enrollment (FTE)* % % Amount per Pupil 2,969 4,248 43% 3,528-17% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,61,299 1,535,23 45% 1,322,972-14% Transfers (52) 1,6, 1,4, 1,535,23 1,322,972 1,2, 1,61,299 1,, 8, 6, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/21/216 12:19 PM Sumexpen.xlsx Page 19 of 31

27 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 214 July 1, 215 July 1, 216 General 1 49 Federal Funds Supplemental General 16,35 26,818 At Risk (4yr Old) 719 1,78 1,77 At Risk (K-12) 32,18 2,881 24,471 Bilingual Education Virtual Education Capital Outlay 542, ,61 296,117 Driver Training 22,841 22,478 2,88 Declining Enrollment Extraordinary School Program Food Service 71,123 73,175 76,11 Professional Development 13,382 11,727 15,384 Parent Education Program Summer School Special Education 12, , ,959 Cost of Living Vocational Education 16,842 22,376 24,314 Gifts/Grants 1,172 11,42 12,596 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 16,79 157,63 2,63 Text Book & Student Material 11,278 7,44 7,117 Activity Fund Bond and Interest #1 754, , ,935 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,862,893 1,64,677 1,578,693 Enrollment (FTE)* Amount per Pupil 5,211 4,54 4,21 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 1,862,893 1,64,677 1,578,693 Unencumbered Cash Balances by Fund 2,, 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 1,862,893 1,64,677 1,578,693 July 1, 214 July 1, 215 July 1, 216 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/21/216 12:19 PM Sumexpen.xlsx Page 2 of 31

28 Reserve Funds Unencumbered Cash Balance July 1, 214 July 1, 215 July 1, 216 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 214 July 1, 215 July 1, 216 *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. 9/21/216 12:19 PM Sumexpen.xlsx Page 21 of 31

29 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % 37. 4% Enrollment (FTE)** % % % % Number of Students - Free Meals % 115-9% % 133 1% Number of Students - Reduced Meals % 64 45% 35-45% 38 9% 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). ** Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 9/21/216 12:19 PM Sumexpen.xlsx Page 22 of 31

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 Capital Outlay 9% Miscellaneous Information Mill Rates by Fund (Total USD) Bond and Interest #1 2% General 3% Supplemental General 41% 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 9/21/216 12:19 PM Sumexpen.xlsx Page 23 of 31

31 Other Information Actual Actual Budget Assessed Valuation $31,864,434 $32,89,765 $31,664,774 Total USD Debt $9,33, $9,68,95 $8,766,131 Assessed Valuation $33,, $32,8, $32,6, $32,4, $32,2, $32,, $31,8, $31,6, $31,4, $31,2, $31,, $32,89,765 $31,864,434 $31,664, Total USD Debt $9,4, $9,3, $9,2, $9,1, $9,, $8,9, $8,8, $8,7, $8,6, $8,5, $8,4, $9,33, $9,68,95 $8,766, /21/216 12:19 PM Sumexpen.xlsx Page 24 of 31

32 USD 419 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 216 State Federal Local July 1, 217 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 3,276, ,276,15 Supplemental General 1,151,22 276, ,86 XXXXXXXX Adult Education xxxxxxxxxxxx At Risk (4yr Old) 16,77 1,77 xxxxxxxxxxxx 15, Adult Supplemental Education xxxxxxxxxxxx At Risk (K-12) 134,471 24,471 xxxxxxxxxxxx 11, Bilingual Education xxxxxxxxxxxx Virtual Education Capital Outlay 511, ,117 21,751 Driver Training 24,48 2,88 3,6 xxxxxxxxxxxx Declining Enrollment XXXXXXXX Extraordinary School Program xxxxxxxxxxxx Food Service 334,914 76,11 2,76 12,667 5, 86,7 Professional Development 15,384 15,384 xxxxxxxxxxxx Parent Education Program xxxxxxxxxxxx Summer School xxxxxxxxxxxx Special Education 871, ,959 xxxxxxxxxxxx 735, Vocational Education 144,314 24,314 xxxxxxxxxxxx 12, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 62,596 12,596 5, Textbook & Student Materials Revolving 7,117 XXXXXXXX School Retirement xxxxxxxxxxxx Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 292, ,972 XXXXXXXXX Contingency Reserve 2,63 XXXXXXXXX Activity Funds XXXXXXXXX Tuition Reimbursement Bond and Interest #1 555, ,935 38, , ,633 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note xxxxxxxxxxxx Coop Special Education Federal Funds 97,5 xxxxxxxxxxx 97,5 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 7,489,279 1,578,693 3,597,65 218,167 1,322,972 1,657, ,633 Less Transfers 1,322,972 TOTAL Budget Expenditures $6,166,37 Sources of Revenue - - State, Federal, Local State Revenues 3,62,899 3,524,27 3,597,65 Federal Revenues 226, ,15 218,167 Local Revenues* 2,112,4 1,753,152 1,657,356 Total Revenues 5,959,966 5,5,464 5,473,128 Revenues Per Pupil 16,671 15,22 14,595 Effective July 1, 214 ( school year) KSA states proceeds from the Ad Valorem taxes levied for the General Fund shall be remitted to the State Treasurer. Such remittance shall be redistributed as state general aid. *Excludes "Transfers" to avoid duplication of revenue.

33 USD Canton-Galva - Summary Summary of Total Expenditures by Function (All Funds) General and Supplemental General Fund Expenditures by Function 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, Instruction Expenditures FTE Enrollment for Budget Authority 3,25, ,2, 37. 3,15, ,1, 3,5, 3,, 2,95, 2,9, Mill Rates by Fund 8, 7, 6, 5, 4, 3, 2, 1, 76,446 Average Salary 44,76 48,538 25,129 Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 16, 14, 12, 1, 8, 6, 4, 2,