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

Transcription

1 USD #27 Plainville

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 24-5 Budget General Information USD #: 27 Introduction USD #27 has an increased assessed valuation again this year. The main cause of this increase is the production of oil. Due to that valuation we will again not receive any state aide in any fund except in the general fund. We have been on a declining mill levy course until this year when we lost considerable tax collections due to protests from oil companies. As a result of the lost revenue, our mill levy will be slightly higher this year but still considerably less than A positive note is our enrollment is holding steady and may show a slight increase this year. Board Members USD #27 Board of Education members are as follows: Barbara Ard- (785) Donna Brown- (785) Jay Friend- (785) , Vice President Ty Gillum- (785) Nathan Grebowiec- (785) , President Tom Nuckols- (785) Amy Tuttle- (785) Key Staff Superintendent: Gail Dunbar (785) Clerk of the Board: Dawn Thyfault (785) Business Office Secretary: Deb Chew (785) High School Principal: Lisa Gehring (785) Grade School Principal: Matt Whitney (785) Other Key Contacts: The District s Accomplishments and Challenges Accomplishments: USD #27 students continue to progress in their academic performance. A new focus has been on the addition of student outcomes for the district. The student outcomes focus around the Five R s: Respect, Responsibility, Resiliency, Resourcefulness, and Readiness. It is our hope that these outcomes will coordinate with new accreditation and college and career expectations. We are adding an entrepreneurship program which will include student-operated businesses in an offcampus site and will be adding additional career pathways and are developing six-year course plans for each student in grades 7-2. There is a great deal of excitement in the community and school for our new focus. We were able to fund staff raises this year and staff morale is very high. We sold our district office and we now occupy space in the elementary school. Along with that move, we built a new transportation building to house our buses and are now all on one site. We also resurfaced our track and have completed the re-roofing of all of our buildings this summer.

4 Challenges: Our challenges are and will continue to be funding as we have increases in health costs, utilities, food prices and all general supplies. Supplemental Information for the Following Tables. Summary of Total Expenditures by Function (All Funds) Our expenditures going toward instruction and instructional support will be 69% this year and increase over last year. Our overall expenditures are 5% above last year but still less than Summary of General Fund Expenditures by Function Our expenditures on Instruction increased 5% over last year as our expenditures per pupil is slightly lower. 3. Summary of Supplemental General Fund Expenditures by Function We saw a reduction in revenue in our LOB last year due to tax protests so we have increased the mill levy slightly to try to prevent that loss this year. 4. Summary of General and Supplemental General Fund Expenditures by Function We see an 8% increase in the expenditures on instruction when looking at these two funds together but only a 2% increase in total expenditures overall. 5. Summary of Special Education Fund by Function Special Education costs continue to increase every year. 6. Instruction Expenditures () We continue to increase expenditures in vocational and special education. 7. Student Support Expenditures (2) Staff raises account for most of the increase in this area. 8. Instructional Support Expenditures (22) Staff raises account for most of the increase in this area. 9. General Administration Expenditures (23) Staff raises account for most of the increase in this area.. School Administration Expenditures (24) Staff raises account for most of the increase in this area.. Central Services Expenditures (25) 2. Operations and Maintenance Expenditures (26) 3. Transportation Expenditures (27) 4. Other Support Services Expenditures (29) 5. Food Service Expenditures (3) The price of food has risen significantly over the past few years and as we adjust to the new food regulations we are budgeting for the changes. 6. Community Services Operations (33) 7. Capital Improvements (4) Most of our large projects are finished so we reduced our capital outlay expenditures for those items next year. 8. Debt Services (5) We refinanced some of our bonds at a savings of $77, over the life of the bonds. 2

5 9. Miscellaneous Information Transfers (52) 2. Miscellaneous Information Unencumbered Cash Balance by Fund 2. Reserve Funds Unencumbered Cash Balance 22. Other Information Enrollment Information 23. Miscellaneous Information Mill Rates by Fund 24. Other Information Assessed Valuation and Bonded Indebtedness 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. We anticipate an increase in student numbers over last year which will be closer to the student FTE numbers. 3

6 KSDE Website Information Available K-2 Statistics (Building, District or State Totals) Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 4

7 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,287,44 59% 2,946,222 54% -% 3,5,624 54% 7% Student Support Services 29,84 2% 9,866 2% -29% 5,934 3% 65% Instructional Support Services 82,76 % 8,869 % -2% 3,43 2% 4% Administration & Support 59,79 9% 59,47 % 4% 66,925 % 4% Operations & Maintenance 59,527 9% 577,79 % 3% 668,993 % 6% Transportation 28,378 4% 44,37 3% -34% 224,86 4% 56% Food Services 266,44 5% 266,776 5% % 329,229 6% 23% Capital Improvements 38,85 2% 357,885 7% 59% 2, 3% -44% Debt Services 394,9 7% 397,55 7% % 389,557 7% -2% Other Costs % % % % % Total Expenditures* 5,545,5 % 5,454,368 % -2% 5,845,265 % 7% Amount per Pupil $4,97 $4,545-2% $5,587 7% Current Expenditures** 4,877,235 % 4,579,583 % -6% 4,835,64 % 6% Amount per Pupil $3, $2,22-7% $2,895 6% Percent of Expenditures Instruction*** (Total Expenditures) 3,268,56 59% 2,865,578 53% -6% 3,,624 53% % Instruction*** (Current Expenditures) 3,268,56 67% 2,865,578 63% -4% 3,,624 64% % * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-2), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #, 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 6, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 6, Code 62, Code 63) Note: Percentages on charts are within +-% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction - Transportation - 27 Student Support Services - 2 Food Service - 3 Instructional Support Services - 22 Other Costs - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 5 Transfers ,5, 3,5,624 3,, 2,5, 2,,,5,,, 5, Summary of Total Expenditures by Function (All Funds) 5,934 3,43 66, , ,86 329,229 2, 389, Summary of Total Expenditures by Function Instructional Support 2% Food Services 6% Transportation 4% Operations & Maintenance % Administration & Support % Capital Improvements 3% Debt Services 7% Student Support Services 3% Other Costs % Instruction 54% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/7/24 3:52 PM Sumexpen.xlsx Page of 3

8 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,246,487 54%,276,924 54% 2%,34,674 57% 5% Student Support 4,238 5% 67,759 3% -4% 79,33 3% 7% Instructional Support 75,984 3% 73,973 3% -3% 79,29 3% 7% Administration & Support 454,827 2% 53,598 2% % 524,925 22% 4% Operations & Maintenance 39,754 4% 352,955 5% % 25,5 % -29% Transportation 94,689 4% 99,367 4% 5% 96,675 4% -3% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,35,979 % 2,374,576 % 3% 2,37,395 % % Amount per Pupil $6,99 $6,332 2% $6,324 % The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items.,4,,34,674 Summary of General Fund Expenditures,2,,, 8, 6, 524, , 25,5 2, Instruction Student Support 79,33 79,29 Instructional Support Administration & Support Operations & Maintenance 96,675 Transportation Capital Improvements Other Costs 24-5 Summary of General Fund Expenditures by Function Capital Improvements % Operations & Maintenance % Administration & Support 22% Transportation 4% Instructional Support 3% Student Support 3% Other Costs % Instruction 57% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 3:52 PM Sumexpen.xlsx Page 2 of 3

9 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 25,642 6% 35,276 36% -46% 86,269 44% 38% Student Support % 3,258 3% % % -% Instructional Support % % % % % Administration & Support % 44,9 2% %,5 2% -76% Operations & Maintenance 45,368 35% 67,37 44% 5% 26,2 48% 23% Transportation 22,64 5% 2,22 6% -7% 22,4 5% 7% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 48,624 % 38,683 % -9% 425,37 % 2% Amount per Pupil $,25 $,5 -% $,34 2% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-3 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 3, 25, 2, 86,269 26,2 5,, , Instruction Student Support Instructional Support,5 Administration & Support Operations & Maintenance 22,4 Transportation Capital Improvements Other Costs 24-5 Summary of Supplemental General Fund Expenditures by Function Capital Improvements % Transportation 5% Operations & Maintenance 49% Other Costs % Instruction 44% Instructional Support % Administration & Support 2% Student Support % Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 3:52 PM Sumexpen.xlsx Page 3 of 3

10 4,238 8,7 79,33 75,984 73,973 79,29 7,33 2,389 9,76 454, , , ,22 59, ,7,497,29,42,2,526,943 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,497,29 55%,42,2 5% -6%,526,943 55% 8% Student Support 4,238 4% 8,7 3% -29% 79,33 3% -2% Instructional Support 75,984 3% 73,973 3% -3% 79,29 3% 7% Administration & Support 454,827 7% 547,688 2% 2% 535,425 9% -2% Operations & Maintenance 465,22 7% 59,992 9% 2% 456,7 6% -2% Transportation 7,33 4% 2,389 4% 3% 9,76 4% -% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,724,63 % 2,755,259 % % 2,796,765 % 2% Amount per Pupil $7,324 $7,347 % $7,458 2% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-3 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function,6,,4,,2,,, 8, 6, , 2, Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 6% Transportation 4% Instructional Support 3% Administration & Support 9% Capital Improvements % Student Support 3% Other Costs % Instruction 55% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 3:52 PM Sumexpen.xlsx Page 4 of 3

11 3,98 2,272 7,59 63, ,3 7,4 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 63,647 99% 635,3 % % 7,4 99% 2% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 3,98 % 2,272 % -29% 7,59 % 234% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 634,845 % 637,285 % % 78,74 % 3% Amount per Pupil $,77 $,699 % $,97 3% The Summary of Special Education Fund Expenditures chart information comes from pages 6-3 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 8, 7, 6, 5, 4, 3, 2, , Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Special Education Fund by Function Transportation % Instruction Student Support Instructional Support Instruction 99% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 3:52 PM Sumexpen.xlsx Page 5 of 3

12 Instruction Expenditures () % % inc/ inc/ Actual Actual dec Budget dec General,246,487,276,924 2%,34,674 5% Federal Funds 9,7 9,497 %,7 2% Supplemental General 25,642 35,276-46% 86,269 38% At Risk (4yr Old) % % At Risk (K-2) 58,52 52,588-4% 98,378 3% Bilingual Education % % Virtual Education % % Capital Outlay 8,934 8, % 85, 5% Driver Education 4,38 5,29 23% 9,6 73% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 7,499 2,44 85% 22,525 5% Special Education 63, ,3 % 7,4 2% Cost of Living % % Vocational Education 9,225 25,43 32% 296,758 8% Gifts/Grants 47,22 43,687-9% 32, -27% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 33,932 45,498 9% 67,45 5% Contingency Reserve % Text Book & Student Material 46,38 74,46 6% Activity Fund 37,836 33,825 -% -% Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,287,44 2,946,222 -% 3,5,624 7% Enrollment (FTE)* % 375. % Amount per Pupil 8,837 7,857 -% 8,42 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,287,44 2,946,222 -% 3,5,624 7% 3,3, 3,2, 3,, 3,, 2,9, 2,8, 2,7, Instruction Expenditures 3,287,44 3,5,624 2,946, Instruction Expenditures,5,,246,487,276,924,34,674,, 63, ,3 7,4 General Supplemental General Special Education 5, 25,642 35,276 86, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 3:52 PM Sumexpen.xlsx Page 6 of 3

13 Student Support Expenditures (2) % % inc/ inc/ Actual Actual dec Budget dec General 4,238 67,759-4% 79,33 7% Federal Funds % % Supplemental General 3,258 % -% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % 6, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 2,8 -% 2,63 % Summer School % % Special Education % % Cost of Living % % Vocational Education,59 -% % Gifts/Grants,46 2,28 56% -% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution,37 8,569-7%, 7% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 29,84 9,866-29% 5,934 65% Enrollment (FTE)* % 375. % Amount per Pupil % 45 65% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 29,84 9,866-29% 5,934 65% Amount per Pupil $346 $25-27% $45 6% Student Support Expenditures 6, 4, 29,84 5,934 2,, 9,866 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 3:52 PM Sumexpen.xlsx Page 7 of 3

14 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 75,984 73,973-3% 79,29 7% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % 26, 375% 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 5,8 6,77 5% 7,853 29% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 82,76 8,869-2% 3,43 4% Enrollment (FTE)* % 375. % Amount per Pupil % 32 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 82,76 8,869-2% 3,43 4% Amount per Pupil $222 $26-3% $32 4% Instructional Support Expenditures 2, 3,43, 8, 82,76 8,869 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 3:52 PM Sumexpen.xlsx Page 8 of 3

15 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 86,355 93,888 4% 25,35 6% Federal Funds % % Supplemental General 627 % 5-2% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 3,54 3,473 -% 5, 44% 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,959 5,56 42% 7, 9% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,88 23,548 6% 227,85 7% Enrollment (FTE)* % 375. % Amount per Pupil % 68 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,88 23,548 6% 227,85 7% General Administration Expenditures 23, 225, 22, 25, 2, 25, 2, 95, 9, 85, 227,85 23,548 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 3:52 PM Sumexpen.xlsx Page 9 of 3

16 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 235,59 275,79 7% 285,275 3% Federal Funds % % Supplemental General 43,463 %, -77% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay, % 25, 4437% 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 7,69 2,86 27% 3, 42% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 263,452 34,549 3% 35,275 3% Enrollment (FTE)* % 375. % Amount per Pupil % 937 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 263,452 34,549 3% 35,275 3% School Administration Expenditures 4, 35, 34,549 35,275 3, 263,452 25, 2, 5,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 3:52 PM Sumexpen.xlsx Page of 3

17 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 32,953 33,99 3% 34,3 % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 2,9 -% % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution,866 2,329 25% 3,5 5% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 54,99 36,32-34% 37,8 4% Enrollment (FTE)* % 375. % Amount per Pupil % 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 54,99 36,32-34% 37,8 4% Central Services Expenditures 6, 54,99 5, 4, 36,32 37,8 3, 2,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 3:52 PM Sumexpen.xlsx Page of 3

18 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 39, ,955 % 25,5-29% Federal Funds % % Supplemental General 45,368 67,37 5% 26,2 23% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 8,59 7,62 % 6,68 833% Driver Training,365,339-2% 2,2 64% Declining Enrollment % % Extraordinary School Program % % Food Service 8,637 9,654 5% 22,25 2% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 65 -% % Gifts/Grants % 6, % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,89 9,644 24% 22, 2% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 59, ,79 3% 668,993 6% Enrollment (FTE)* % 375. % Amount per Pupil,37,54 2%,784 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 59, ,79 3% 668,993 6% Operations and Maintenance Expenditures 7, 668,993 6, 5, 59, ,79 4, 3, 2,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 3:52 PM Sumexpen.xlsx Page 2 of 3

19 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 94,689 99,367 5% 96,675-3% Federal Funds % % Supplemental General 22,64 2,22-7% 22,4 7% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 94,269 7,565-8% 85, 384% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 3,98 2,272-29% 7,59 234% Cost of Living % % Vocational Education % % Gifts/Grants % 7, % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,68 3,8 6% 6,94 63% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 28,378 44,37-34% 224,86 56% Enrollment (FTE)* % 375. % Amount per Pupil % 6 56% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 28,378 44,37-34% 224,86 56% Transportation Expenditures 25, 2, 28, ,86 5, 44,37, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 3:52 PM Sumexpen.xlsx Page 3 of 3

20 Other Support Services Expenditures (29) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % 375. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Other Support Services Expenditures NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 3:52 PM Sumexpen.xlsx Page 4 of 3

21 Food Services Expenditures (3) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 258,65 26,7 % 32,229 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 7,494 6,65-2% 9, 36% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 266,44 266,776 % 329,229 23% Enrollment (FTE)* % 375. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 266,44 266,776 % 329,229 23% Food Service Expenditures 35, 329,229 3, 266,44 266,776 25, 2, 5,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 3:52 PM Sumexpen.xlsx Page 5 of 3

22 Community Services Operations (33) % % chart and graph ch inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % 375. % 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 3:52 PM Sumexpen.xlsx Page 6 of 3

23 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 38,85 357,885 59% 2, -44% 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 38,85 357,885 59% 2, -44% Enrollment (FTE)* % 375. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 38,85 357,885 59% 2, -44% Capital Improvements (4) 4, 35, 357,885 3, 25, 2, 5,, 5, 38,85 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 3:52 PM Sumexpen.xlsx Page 7 of 3

24 Debt Services Expenditures (5) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 36,99 36,99 % 36,99 % 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 # 257,2 26,55 % 252,567-3% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 394,9 397,55 % 389,557-2% Enrollment (FTE)* % 375. % Amount per Pupil,6,6 %,39-2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 394,9 397,55 % 389,557-2% Deb Services (5) 398, 397,55 396, 394, 394,9 392, 39, 389, , 386, 384, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 3:52 PM Sumexpen.xlsx Page 8 of 3

25 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 58,358 55,394 -% 575, 2% Federal Funds % % Supplemental General 558,22 527, -6% 578,9 % At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL,39,48,42,394-9%,53,9 % Enrollment (FTE)* % 375. % Amount per Pupil 3,63 2,78-9% 3,77 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL,39,48,42,394-9%,53,9 % Transfers (52),6,,4,,2,,,,8,,6,,4,,2,,, 98,,53,9,39,48,42, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 3:52 PM Sumexpen.xlsx Page 9 of 3

26 Miscellaneous Information Unencumbered Cash Balance by Fund July, 22 July, 23 July, 24 General 2,96 2,596 Federal Funds,574 6,49,587 Supplemental General 63,48 57,627 8,8 At Risk (4yr Old) At Risk (K-2) 37, 34,66 3,478 Bilingual Education Virtual Education Capital Outlay 567,2 7, ,86 Driver Training 9,773 2,46 2,5 Declining Enrollment Extraordinary School Program Food Service 76,384 78,88 75,774 Professional Development 29,79 28,858 28,39 Parent Education Program 4,784 2,63 2,63 Summer School 25,4 25,54 4,37 Special Education 39,36 43,28 36,37 Cost of Living Vocational Education 55,845 79,58 84,844 Gifts/Grants 7,466 4,554 67, Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 27,529 27,529 27,529 Text Book & Student Material 65,352 93,32 56,434 Activity Fund 25,278 24,8 24,45 Bond and Interest # 344, , ,684 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL,743,49,985,72,893,656 Enrollment (FTE)* Amount per Pupil 4,686 5,295 5,5 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL,743,49,985,72,893,656 Unencumbered Cash Balances by Fund 2,,,8,,6,,4,,2,,, 8, 6, 4, 2,,985,72,893,656,743,49 July, 22 July, 23 July, 24 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 3:52 PM Sumexpen.xlsx Page 2 of 3

27 Reserve Funds Unencumbered Cash Balance July, 22 July, 23 July, 24 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July, 22 July, 23 July, 24 *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. 9/7/24 3:52 PM Sumexpen.xlsx Page 2 of 3

28 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % 375. % 375. % Number of Students - Free Meals 2 9% 6-2% 3 7% 3 % Number of Students - Reduced Meals % 77 22% 58-25% 6 3% FTE Enrollment for Budget Authority Enrollment (FTE)** Used for Calculating "Amount per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as. FTE. 9/7/24 3:52 PM Sumexpen.xlsx Page 22 of 3

29 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 Supplemental General 3% 24-5 Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 7% Bond and Interest # 9% General 44% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest # Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/7/24 3:52 PM Sumexpen.xlsx Page 23 of 3

30 Other Information Actual Actual Budget Assessed Valuation $63,273,524 $69,733,76 $7,622,74 Bonded Indebtedness $2,9, $2,765, $2,62, Assessed Valuation $72,, $7,, $68,, $69,733,76 $7,622,74 $66,, $64,, $63,273,524 $62,, $6,, $58,, $2,9, $2,85, $2,8, $2,75, $2,7, $2,65, $2,6, $2,55, $2,5, $2,45, Bonded Indebtedness $2,9, $2,765, $2,62, /7/24 3:52 PM Sumexpen.xlsx Page 24 of 3

31 USD 27 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July, 24 State Federal Local July, 25 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 2,946,395 2,596 2,933,799 XXXXXXXX Supplemental General,4,27 8,8 924,89 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-2) 98,378 3,478 66,9 Bilingual Education Virtual Education Capital Outlay 757,58 638,86 56,32 44,88 Driver Training,36 2,5,955 2,6 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 342,254 75,774 2,6 98,483 87, 78,99 Professional Development 26, 28,39 2,39 Parent Education Program 2,63 2,63 Summer School 22,525 4,37 5, 6,62 Special Education 78,74 36,37 68, 97,433 Vocational Education 296,758 84,844 6,94 25, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 45, 67, 22, Textbook & Student Materials Revolving 56,434 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 273, ,592 XXXXXXXXX Contingency Reserve 27,529 XXXXXXXXX Activity Funds 24,45 XXXXXXXXX Tuition Reimbursement Bond and Interest # 252, ,684 28, ,52 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds,7,587 xxxxxxxxxxx 94,387 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 3,273 Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 6,999,65,893,656 3,28,266 92,87,53,9,843,77 95,856 Less Transfers,53,9 TOTAL Budget Expenditures $5,845,265 Sources of Revenue - - State, Federal, Local State Revenues,934,57,89,33 3,28,266 Federal Revenues 24,545 97,75 92,87 Local Revenues 4,788,5 4,37,29 2,997,67 Total Revenues 6,927,553 6,44,697 6,48,743 Revenues Per Pupil 8,622 7,79 7,9

32 USD 27 - Plainville - Summary 3,5, 3,, 2,5, 2,,,5,,, 5, Summary of Total Expenditures by Function (All Funds),6,,4,,2,,, 8, 6, 4, 2, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 3,3, 38. 3,2, ,, 37. 3,, 2,9, ,8, 2,7, Mill Levies by Fund 9, 8, 7, 6, 5, 4, 3, 2,, Average Salary Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 4, 2,, 8, 6, 4, 2,

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