Shawnee Heights USD #450

Transcription

1 Shawnee Heights USD #45

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 #: 45 Introduction Shawnee Heights USD 45 is a suburban/rural school district comprised of 14 square miles in the Topeka metro area and southeastern Shawnee County. The district's $1.3 billion tax base has remained relatively stable, and grew at a moderate 2.8% five-year average annual rate. District residents benefit from employment opportunities throughout the Topeka metro area notably state government jobs tied to the presence of the state capital. USD 45 is the center of learning for approximately 3,47 students in grades preschool through 12 th grade. The district's enrollment has continued to grow at an average annual rate of.4% over the past five years and is expected to continue this trend due to ongoing modest residential growth. Four elementary schools, a 7 th and 8 th grade middle school, and a 9 th -12 th grade high school comprise the attendance centers of the district. The district employs approximately 265 certified staff members and 29 classified staff members. It covers approximately 14 square miles, primarily in Shawnee County, with small parcels of land in Osage and Douglas counties. USD 45 is accredited through the Kansas Department of Education. Board Members Mark Hecker, President heckerm@usd45.net Eric Deitcher deitchere@usd45.net Trey Burton burtont@usd45.net Rusty Doty dotyr@usd45.net Gene Edwards edwardsg@usd45.net Joel Manzanares manzanaresj@usd45.net Jason Schulz schulz.jason@usd45.net Key Staff Dr. Martin R. Stessman, Superintendent Shirley J. Martin, Assistant to the Superintendent for Business Becky Greer, Curriculum Director Kyle Goodwin, Special Education Director Dr. Jill Dickerson, Human Resources Director Mitch Nutterfield, Business and Finance Director Blair Anderson, Technology Manager Nathan Hofstra, Support Services Director Tara Hetrick, Food Service Director Martha Riddle, Accountant/Board Treasurer Cindy Bezdek, Payroll/Benefits Darca Millard, Accounts Payable/Purchasing 1

4 The District s Accomplishments and Challenges Accomplishments: Shawnee Heights students continue to demonstrate high levels of achievement. State assessment scores for all students are consistently high. In 213, 88% of Shawnee Heights students scored proficient or better on the state reading assessment. Also in 213, 85% of Shawnee Height s students scored proficient or better in math. Both these number surpass the state averages. Graduation and attendance rates consistently hover at or above the 95% mark. The district has made considerable strides in providing professional development and aligning curriculum to the college and career state standards. Curriculum in three core subjects, math, English language arts, and Science has been aligned to CCSS. In addition, the district has begun phasing in the use of ipad devices as curriculum has been developed for CCSS. During the current school year students in grades 9 and 1 will have ipads. During the school year all high school students will be issued ipads. Challenges: State revenue setbacks and the corresponding budget cuts to education have required USD 45 to budget use of its contingency reserve fund to cover operating expenses and have prevented the district from restoring positions that were cut between 29 and 211. As a result, average class size is increasing steadily. Achievement on state assessments by minority students and students with disabilities continues to lag behind all students even though improvement has been made by these subgroups. Increasing student achievement with a changing student demographic and declining state financial support remains the district s greatest challenge. 2

5 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Instruction Expenditures (1) 7. Student and Instructional Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. Other Costs (25 & 29: Other Supplemental Services) (3: Non-Instruction Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information - Transfers 15. Miscellaneous Information Unencumbered Cash Balance by Fund 16. Reserve Funds Unencumbered Cash Balance 17. Other Information - FTE 18. Miscellaneous Information Mill Rates by Fund 19. 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 Instruction 2,498,965 56% 2,8,446 57% -2% 22,194,462 53% 11% Student Support Services 1,944,739 5% 1,9,916 5% -2% 2,76,462 5% 9% Instructional Support Services 1,357,27 4% 1,376,897 4% 1% 1,59,926 4% 16% General Administration 735,917 2% 733,54 2% % 965,573 2% 32% School Administration (Building) 1,578,146 4% 1,633,46 5% 4% 1,744,476 4% 7% Operations & Maintenance 3,188,795 9% 3,166,475 9% -1% 3,589,21 9% 13% Transportation 2,255,273 6% 1,752,763 5% -22% 2,587,74 6% 48% Food Services 1,756,837 5% 1,795,634 5% 2% 2,164,767 5% 21% Capital Improvements 869,952 2% 64,58 2% -31% 1,86, 4% 28% Debt Services 1,763,631 5% 1,871,364 5% 6% 2,454,711 6% 31% Other Costs 382,575 1% 443,985 1% 16% 467,761 1% 5% Total Expenditures* 36,331,857 1% 35,36,6 1% -3% 41,696,88 1% 18% Amount per Pupil $1,92 $9,866-2% $12,86 22% Current Expenditures** 32,185,44 1% 32,416,495 1% 1% 35,241,377 1% 9% Amount per Pupil $8,94 $9,45 1% $1,215 13% Percent of Expenditures Instruction*** (Total Expenditures) 19,593,43 54% 19,714,47 56% 2% 2,929,462 5% -6% Instruction*** (Current Expenditures) 19,593,43 61% 19,714,47 61% % 2,929,462 59% -2% * 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 - 25/29 and 33 General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Operations & Maintenance - 26 Transfers ,, 22,194,462 Summary of Total Expenditures by Function (All Funds) 2,, 15,, 1,, 5,, 3,589,21 2,76,462 2,587,74 1,59, ,573 1,744,476 2,164,767 2,454,711 1,86, 467, Summary of Total Expenditures by Function Food Services 5% Capital Improvements Transportation 6% Operations & Maintenance 9% 5% Debt Services 6% School Administration (Building) General Administration 4% 2% Instructional Support 4% Student Support Services 5% Other Costs 1% Instruction 53% Instruction Student Support Services Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/17/213 11:34 AM Sumexpen.xlsx Page 1 of 24

8 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 5,423,968 39% 5,742,768 4% 6% 6,483,46 42% 13% Student Support 864,778 6% 851,766 6% -2% 98,332 6% 7% Instructional Support 1,146,265 8% 1,17,872 8% 2% 1,246,512 8% 6% General Administration 53,295 4% 523,592 4% 4% 661,47 4% 26% School Administration (Building) 1,437,112 1% 1,5,583 11% 4% 1,547,971 1% 3% Operations & Maintenance 2,918,625 21% 2,946,667 21% 1% 3,117,15 2% 6% Transportation 1,153,799 8% 1,133,611 8% -2% 1,259,729 8% 11% Capital Improvements 5,234 % 556 % -89% % -1% Other Costs 353,955 3% 392,931 3% 11% 382,965 2% -3% Total Expenditures 13,87,31 1% 14,263,346 1% 3% 15,67,535 1% 9% Amount per Pupil $3,835 $3,98 4% $4,524 14% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 7,, 6,483,46 Summary of General Fund Expenditures 6,, 5,, 4,, 3,117,15 3,, 2,, 1,, 98,332 1,246, ,47 1,547,971 1,259, , Summary of General Fund Expenditures by Function Operations & Maintenance 2% School Administration (Building) 1% General Administration 4% Transportation 8% Instructional Support 8% Other Costs 2% Instruction 42% Student Support 6% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/213 11:34 AM Sumexpen.xlsx Page 2 of 24

9 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 5,387,935 1% 5,431,557 1% 1% 5,7,822 1% -7% Student Support % % % % % Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 5,387,935 1% 5,431,557 1% 1% 5,7,822 1% -7% Amount per Pupil $1,497 $1,516 1% $1,47-3% 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 6,, 5,, 5,7,822 4,, 3,, 2,, ,, Summary of Supplemental General Fund Expenditures by Function Instruction Student Support Instructional Support Instruction 1% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/213 11:34 AM Sumexpen.xlsx Page 3 of 24

10 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,811,93 56% 11,174,325 57% 3% 11,554,228 56% 3% Student Support 864,778 5% 851,766 4% -2% 98,332 4% 7% Instructional Support 1,146,265 6% 1,17,872 6% 2% 1,246,512 6% 6% General Administration 53,295 3% 523,592 3% 4% 661,47 3% 26% School Administration (Building) 1,437,112 7% 1,5,583 8% 4% 1,547,971 7% 3% Operations & Maintenance 2,918,625 15% 2,946,667 15% 1% 3,117,15 15% 6% Transportation 1,153,799 6% 1,133,611 6% -2% 1,259,729 6% 11% Capital Improvements 5,234 % 556 % -89% % -1% Other Costs 353,955 2% 392,931 2% 11% 382,965 2% -3% Total Expenditures 19,194,966 1% 19,694,93 1% 3% 2,678,357 1% 5% Amount per Pupil $5,332 $5,495 3% $5,994 9% 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 12,, 11,554,228 1,, 8,, 6,, 4,, 2,, 98,332 1,246, ,47 1,547,971 3,117,15 1,259, , Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 15% School Administration (Building) 8% General Administration 3% Instructional Support 6% Student Support 4% Other Costs Transportation 2% 6% Instruction 56% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/213 11:34 AM Sumexpen.xlsx Page 4 of 24

11 154, , ,464 9, 426, ,21 562, ,79 99,869 1,4,643 4,161,226 4,382,949 4,692,845 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 4,161,226 73% 4,382,949 74% 5% 4,692,845 72% 7% Student Support 924,79 16% 99,869 15% -2% 1,4,643 15% 1% Instructional Support % % % % % General Administration 154,893 3% 163,737 3% 6% 177,464 3% 8% School Administration (Building) % % % % % Operations & Maintenance % % % 9, 1% % Transportation 426,322 8% 451,21 8% 6% 562,445 9% 25% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 5,667,15 1% 5,97,576 1% 4% 6,527,397 1% 1% Amount per Pupil $1,574 $1,648 5% $1,892 15% 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 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, ,, 5, Summary of Special Education Fund by Function Operations & Maintenance 1% Transportation 9% General Administration 3% Student Support 15% Instruction 72% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/213 11:34 AM Sumexpen.xlsx Page 5 of 24

12 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 5,423,968 5,742,768 6% 6,483,46 13% Federal Funds 44,63 37,36-16% 385,73 4% Supplemental General 5,387,935 5,431,557 1% 5,7,822-7% At Risk (4yr Old) % % At Risk (K-12) 1,725,575 1,753,67 2% 2,181,786 24% Bilingual Education 12,853 3,529-73% 35, 892% Virtual Education % % Capital Outlay 95, ,976-6% 1,265, 246% Driver Education 2,419 18,97-7% 44,5 135% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 4,161,226 4,382,949 5% 4,692,845 7% Cost of Living % % Vocational Education 591, ,53-35% 438,783 14% Gifts/Grants 25,829 27,561 7% 67, % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 1,437,994 1,317,854-8% 1,528,711 16% Contingency Reserve % Text Book & Student Material 257, ,24-34% Activity Fund 18,226 19,572 1% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,498,965 2,8,446-2% 22,194,462 11% Enrollment (FTE)* 3,6. 3,584. % 3,45. -4% Amount per Pupil 5,694 5,63-2% 6,433 15% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,498,965 2,8,446-2% 22,194,462 11% 22,5, 22,, 21,5, 21,, 2,5, 2,, 19,5, 19,, Instruction Expenditures 22,194,462 2,498,965 2,8, Instruction Expenditures 8,, 6,, 4,, 2,, 6,483,46 5,423,968 5,742,768 5,387,935 5,431,557 5,7,822 4,161,226 4,382,949 4,692, General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/17/213 11:34 AM Sumexpen.xlsx Page 6 of 24

13 Student Support Expenditures (21) % % inc/ inc/ Actual Actual dec Budget dec General 864, ,766-2% 98,332 7% Federal Funds 68 % -1% Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % 2, % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 924,79 99,869-2% 1,4,643 1% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 155, ,213-1% 161,487 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 1,944,739 1,9,916-2% 2,76,462 9% Enrollment (FTE)* 3,6. 3,584. % 3,45. -4% Amount per Pupil % 62 13% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,944,739 1,9,916-2% 2,76,462 9% Amount per Pupil $562 $553-2% $63 9% Student Support Expenditures 2,1, 2,76,462 2,5, 2,, 1,95, 1,9, 1,944,739 1,9,916 1,85, 1,8, 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. 9/17/213 11:34 AM Sumexpen.xlsx Page 7 of 24

14 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 1,146,265 1,17,872 2% 1,246,512 6% Federal Funds 4,814 46,56 857% 35,765-22% Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education 62,273 51,599-17% 14,155 12% Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 63,812 38,542-4% 123,493 22% 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 79,863 69,828-13% 81,1 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 1,357,27 1,376,897 1% 1,59,926 16% Enrollment (FTE)* 3,6. 3,584. % 3,45. -4% Amount per Pupil % 461 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,357,27 1,376,897 1% 1,59,926 16% Amount per Pupil $377 $384 2% $461 2% Instructional Support Expenditures 1,6, 1,59,926 1,55, 1,5, 1,45, 1,4, 1,35, 1,3, 1,25, 1,357,27 1,376,897 1,2, 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. 9/17/213 11:34 AM Sumexpen.xlsx Page 8 of 24

15 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 53, ,592 4% 661,47 26% Federal Funds 19,97-1% 2, % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 11,716 6,5-49% 4, 566% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 154, ,737 6% 177,464 8% Cost of Living % % Vocational Education % % Gifts/Grants % 2, % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 46,16 4,26-13% 46,639 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 735, ,54 % 965,573 32% Enrollment (FTE)* 3,6. 3,584. % 3,45. -4% Amount per Pupil % 28 37% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 735, ,54 % 965,573 32% General Administration Expenditures 1,, 9, 8, 7, 6, 5, 4, 3, 2, 1, 735, ,54 965, 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. 9/17/213 11:34 AM Sumexpen.xlsx Page 9 of 24

16 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 1,437,112 1,5,583 4% 1,547,971 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 4,91 6,525 33% 5, 666% 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 136, ,298-7% 146,55 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 1,578,146 1,633,46 4% 1,744,476 7% Enrollment (FTE)* 3,6. 3,584. % 3,45. -4% Amount per Pupil % 56 11% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,578,146 1,633,46 4% 1,744,476 7% 1,75, School Administration Expenditures 1,744,476 1,7, 1,65, 1,6, 1,578,146 1,633,46 1,55, 1,5, 1,45, 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. 9/17/213 11:34 AM Sumexpen.xlsx Page 1 of 24

17 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 2,918,625 2,946,667 1% 3,117,15 6% Federal Funds 44,63-1% 1, % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 39,148 37,973-3% 135, 256% Driver Training 3,336 5,944 78% 12,75 115% Declining Enrollment % % Extraordinary School Program % % Food Service 79,31 8,796 2% 114, 41% Professional Development % % Parent Education Program % % Summer School % % Special Education % 9, % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,52 95,95-9% 11,31 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 3,188,795 3,166,475-1% 3,589,21 13% Enrollment (FTE)* 3,6. 3,584. % 3,45. -4% Amount per Pupil % 1,4 18% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,188,795 3,166,475-1% 3,589,21 13% Operations and Maintenance Expenditures 3,6, 3,589,21 3,5, 3,4, 3,3, 3,2, 3,188,795 3,166,475 3,1, 3,, 2,9, 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. 9/17/213 11:34 AM Sumexpen.xlsx Page 11 of 24

18 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 1,153,799 1,133,611-2% 1,259,729 11% Federal Funds 31,519 4,721 29% 45, 11% Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 2,891-1% % Bilingual Education % % Virtual Education % % Capital Outlay 556,768 45,25-92% 625, 1288% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 426, ,21 6% 562,445 25% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 83,974 82,385-2% 95,566 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 2,255,273 1,752,763-22% 2,587,74 48% Enrollment (FTE)* 3,6. 3,584. % 3,45. -4% Amount per Pupil % 75 53% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,255,273 1,752,763-22% 2,587,74 48% Transportation Expenditures 3,, 2,5, 2,255,273 2,587,74 2,, 1,752,763 1,5, 1,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/17/213 11:34 AM Sumexpen.xlsx Page 12 of 24

19 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 1,69,8 1,734,611 3% 2,93,98 21% 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 66,37 61,23-8% 7,787 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 1,756,837 1,795,634 2% 2,164,767 21% Enrollment (FTE)* 3,6. 3,584. % 3,45. -4% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,756,837 1,795,634 2% 2,164,767 21% Food Service Expenditures 2,5, 2,164,767 2,, 1,756,837 1,795,634 1,5, 1,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/17/213 11:34 AM Sumexpen.xlsx Page 13 of 24

20 Other Costs (25 & 29: Other Supplemental Services) (33: Community Services Operations) % % inc/ inc/ Actual Actual dec Budget dec General 353, ,931 11% 382,965-3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 6,619 % 25, 278% 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 18,749 % 3, 6% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 28,62 25,686-1% 29,796 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 382, ,985 16% 467,761 5% Enrollment (FTE)* 3,6. 3,584. % 3,45. -4% Amount per Pupil % 136 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 382, ,985 16% 467,761 5% Other Costs 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, 467, , , 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. 9/17/213 11:34 AM Sumexpen.xlsx Page 14 of 24

21 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General 5, % -1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 864,718 64,24-3% 1,86, 28% 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 869,952 64,58-31% 1,86, 28% Enrollment (FTE)* 3,6. 3,584. % 3,45. -4% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 869,952 64,58-31% 1,86, 28% Capital Improvements (4) 2,, 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 1,86, 869,952 64, 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. 9/17/213 11:34 AM Sumexpen.xlsx Page 15 of 24

22 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 1,763,631 1,871,364 6% 2,454,711 31% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,763,631 1,871,364 6% 2,454,711 31% Enrollment (FTE)* 3,6. 3,584. % 3,45. -4% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,763,631 1,871,364 6% 2,454,711 31% Deb Services (51) 2,5, 2,454,711 2,, 1,763,631 1,871,364 1,5, 1,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/17/213 11:34 AM Sumexpen.xlsx Page 16 of 24

23 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 6,4,129 5,84,47-3% 5,179,723-11% Federal Funds % % Supplemental General 1,259,872 1,362,85 8% 1,7, 25% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training % 2, % 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 % 77,739 % Text Book & Student Material % 1, % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 7,264,1 7,23,212-1% 7,77,462 7% Enrollment (FTE)* 3,6. 3,584. % 3,45. -4% Amount per Pupil 2,18 2,1 % 2,234 11% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 7,264,1 7,23,212-1% 7,77,462 7% Transfers (52) 7,8, 7,7, 7,6, 7,5, 7,4, 7,3, 7,2, 7,1, 7,, 6,9, 7,77,462 7,264,1 7,23, 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. 9/17/213 11:34 AM Sumexpen.xlsx Page 17 of 24

24 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General Federal Funds -35,927-15,53-16,54 Supplemental General 354, ,2 532,654 At Risk (4yr Old) At Risk (K-12) 459, ,41 469,13 Bilingual Education 24,78 38,952 71,155 Virtual Education Capital Outlay 3,183,331 2,374,637 3,223,977 Driver Training 54,15 65,732 78,196 Declining Enrollment Extraordinary School Program Food Service 224,51 246, ,71 Professional Development 174, ,1 123,493 Parent Education Program Summer School Special Education 1,652,78 1,66,642 1,451,599 Cost of Living Vocational Education 3,866 Gifts/Grants 19,852 26,26 47,879 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 1,498,195 1,498,195 1,498,195 Text Book & Student Material 378, ,19 781,446 Activity Fund 15,669 2,756 35,93 Bond and Interest #1 2,36,355 2,141,453 2,26,865 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,39,554 9,73,15 1,84,42 Enrollment (FTE)* 3,6. 3,584. 3,45. Amount per Pupil 2,789 2,77 3,132 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 1,39,554 9,73,15 1,84,42 Unencumbered Cash Balances by Fund 12,, 1,, 1,39,554 9,73,15 1,84,42 8,, 6,, 4,, 2,, July 1, 211 July 1, 212 July 1, 213 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. 9/17/213 11:34 AM Sumexpen.xlsx Page 18 of 24

25 Reserve Funds Unencumbered Cash Balance July 1, 211 July 1, 212 July 1, 213 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 211 July 1, 212 July 1, 213 *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. 9/17/213 11:34 AM Sumexpen.xlsx Page 19 of 24

26 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 3,43. 3,397.7 % 3, % 3, % 3,442. % Enrollment (FTE)** 3, ,459.8 % 3,6. 4% 3,584. % 3,45. -4% Number of Students - Free Meals % 93 1% 952 5% 95 % Number of Students - Reduced Meals % 293-7% % 265 2% FTE Enrollment for Budget Authority Enrollment (FTE)** Used for Calculating "Amount per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/17/213 11:34 AM Sumexpen.xlsx Page 2 of 24

27 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest # Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Rec Comm Employee Bnfts... TOTAL OTHER... Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Bond and Interest #1 18% Capital Outlay 14% Supplemental General 32% General 36% 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 9/17/213 11:34 AM Sumexpen.xlsx Page 21 of 24

28 Other Information Actual Actual Budget Assessed Valuation $178,494,331 $182,643,68 $188,36,66 Bonded Indebtedness $23,615, $23,735, $4,27, Assessed Valuation $19,, $188,, $186,, $184,, $182,, $18,, $178,, $176,, $174,, $172,, $188,36,66 $182,643,68 $178,494, Bonded Indebtedness $45,, $4,, $35,, $3,, $25,, $2,, $15,, $1,, $5,, $ $23,615, $23,735, $4,27, /17/213 11:34 AM Sumexpen.xlsx Page 22 of 24

29 USD 45 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 213 State Federal Local July 1, 214 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 2,787,258 16,864,24 827,739 3,95,495 XXXXXXXX Supplemental General 6,77, ,654 2,711,389 3,526,779 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-12) 2,181, ,13 1,712,656 Bilingual Education 141,155 71,155 1, 6, Virtual Education Capital Outlay 4,, 3,223,977 75, 1,61,855 9,832 Driver Training 77,25 78,196 9,775 25, 35,721 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 2,27,98 242,71 21,2 885,16 1,59,693 Professional Development 123, ,493 Parent Education Program Summer School Special Education 6,527,397 1,451, ,961 4,719,125 3, 498,288 Vocational Education 438,783 3,866 14,355 22,62 387,942 1, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 117,879 47,879 7, Textbook & Student Materials Revolving 781,446 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 2,27,82 2,27,82 XXXXXXXXX Contingency Reserve 1,498,195 XXXXXXXXX Activity Funds 35,93 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 2,454,711 2,26, ,696 1,94,347 2,594,197 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 496,495-16,54 xxxxxxxxxxx 527,453 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 14,94 Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 48,595,811 1,84,42 22,775,241 2,27,5 75, 7,77,462 11,323,169 4,43,942 Less Transfers 7,77,462 TOTAL Budget Expenditures $4,888,349 Sources of Revenue - - State, Federal, Local State Revenues 22,15,28 22,119,492 22,775,241 Federal Revenues 2,186,116 2,129,329 2,27,5 Local Revenues 18,923,175 19,414,5 19,15,631 Total Revenues 43,259,319 43,662,871 44,15,922 Revenues Per Pupil 12,16 12,183 12,797

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