USD Macksvil e

Transcription

1 USD 35 - Macksville

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 #: 35 The students of USD #35 are receiving an excellent education and the data showing this can be seen in test scores, graduation rate, attendance rate and discipline referrals. Currently our enrollment rate shows a slight increase over the previous year.. Macksville school district is a small rural system with a Hispanic population of about 43% and growing. This presents extremely interesting and challenging opportunities for students, faculty and administration. An excellent and highly qualified teaching staff works with our students meeting their individual needs and often making opportunities for future growth a reality. Board Members Kevin Schultz Member th Ave. Haviland, Ks Dennis Dutton Member PO Box 42 Macksville, Ks Justin Vosburgh Member 3 W. Hwy 5 Macksville, Ks Brian Anshutz Member 92 NW 6 th Ave. St. John, Ks Duane Miller Member 95 3 th Ave. Belpre, Ks Rick Hudson Member PO Box 2 Macksville, Ks Aaron Wolff Member 29 O. Rd. Pawnee Rock, Ks Key Staff Superintendent: Business Office Staff: Greg Rinehart Mary C. Hogan, Clerk Debra L. Bright, Treasurer Macksville Jr. High/High School Principal: Makcsville Elementray Principal: Macksville K-2 Counselor: Technology Director: Web Page Manager: Stephanie Brandyberry Greg Rinehart Michelle Blaske Jeff Kuckelman Jaye Dickson The District s Accomplishments and Challenges Accomplishments: The district continually strives to raise awareness and involvement in the area of technology in order to best equip our students with the best possible advantage of knowledge. Our test scores are at or above the state average and our graduation rate is at 98%. The Macksville schools in the district continue to make AYP each year, as requires and defined by the Kansas State Board of Education and the NCLB act. A tradition of excellence has been established in all of our programs whether scholastic, athletic, artistic or musical. Our students have historically done extremely well

4 academically at the college and Technical levels and many have earned advanced degrees at some of the finest and most prestigious universities and institutions in the United States. As a small district we continue to offer a full schedule of class offerings and each year satisfy the Regents curriculum necessary for students to complete for the Regents Scholarship. We also continue to ffer four vocational programs of study for our students in our curriculum. Even though, we are asked to do more with less money our district continues to feel that USD #35 is a great place to enjoy education at its best. Challenges: Our biggest challenge is our 25% ELL student enrollment which presents a unique and interesting challenge for our district. We continue to strive for the improvement of language development and skills of a demanding and ever-changing environment. Our district strongly encourages each staff member to acquire an ESL endorsement and will pay for all costs to do so. We currently have ESL endorsed faculty on staff in our district. Increasing demands of the state and federal (NCLB) policies remains a major challenge on all levels of education to find the availability of staff and funds. Each of our schools continues to achieve AYP as the proficiency rate increases to % by 24. As a small district we continue to struggle with the increasing demands of technology necessary to provide our students with an edge in a fast changing world of technology education. 2

5 Supplemental Information for the Following Tables. 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 () 7. Student Support Expenditures (2) 8. Instructional Support Expenditures (22) 9. General Administration Expenditures (23). School Administration Expenditures (24). 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) 6. Community Services Operations (33) 7. Capital Improvements (4) 8. Debt Services (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 3

6 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-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 USD# 35 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,367,85 62% 2,349,938 6% -% 2,944,859 59% 25% Student Support Services 69,82 2% 7,375 2% 2% 72,56 % % Instructional Support Services 58,248 2% 55,7 % -4% 7,476 % 27% Administration & Support 497,944 3% 522,399 3% 5% 58,323 % -% Operations & Maintenance 324,763 8% 479,622 2% 48% 5,632 % 6% Transportation 38,3 8% 28,366 6% -3% 295,969 6% 36% Food Services 25,555 5% 24,72 5% % 299,57 6% 46% Capital Improvements % % % 278,237 6% % Debt Services % % % % % Other Costs % % % % % Total Expenditures* 3,842,437 % 3,92,3 % 2% 4,989,79 % 28% Amount per Pupil $4,42 $4,798 3% $6,688 3% Current Expenditures** 3,735,83 % 3,726,8 % % 4,449,972 % 9% Amount per Pupil $4,2 $4,33 % $4,883 5% Percent of Expenditures Instruction*** (Total Expenditures) 2,366,55 62% 2,349,658 6% -2% 2,943,359 59% -% Instruction*** (Current Expenditures) 2,366,55 63% 2,349,658 63% % 2,943,359 66% 3% * 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 ,, 2,5, 2,,,5,,, 5, 2,944,859 Summary of Total Expenditures by Function (All Funds) 72,56 7,476 58,323 5, , ,57 278, Summary of Total Expenditures by Function Operations & Maintenance % Administration & Support % Instructional Support % Transportation 6% Capital Improvements Food Services 6% 6% Student Support Services 2% Instruction 59% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/5/24 2:44 PM Sumexpen.xlsx Page of 3

8 USD# 35 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,32,596 62%,9,648 63% 5%,82,976 63% -% Student Support 54,52 3% 55,655 3% 2% 56,239 3% % Instructional Support 47,735 3% 48,944 3% 3% 49,448 3% % Administration & Support 248,394 4% 24,266 3% -3% 238,999 3% -% Operations & Maintenance 43,62 8% 5,935 8% 6% 54,7 8% 2% Transportation 24,554 % 92,73 % -6% 93,85 % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures,83,953 %,88,79 % 3%,876,22 % % Amount per Pupil $6,863 $7,3 4% $6,275-2% The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items.,2,,82,976 Summary of General Fund Expenditures,, 8, 6, , 2, Instruction Student Support 56,239 49,448 Instructional Support 238,999 Administration & Support 54,7 Operations & Maintenance 93,85 Transportation Capital Improvements Other Costs 24-5 Summary of General Fund Expenditures by Function Operations & Maintenance 8% Administration & Support 3% Instructional Support 3% Student Support 3% Transportation % Instruction 63% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/5/24 2:44 PM Sumexpen.xlsx Page 2 of 3

9 USD# 35 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 39,64 3% 47,83 3% 9% 2,5 5% -55% Student Support % % % % % Instructional Support % % % % % Administration & Support 2,55 39% 84,486 5% 52% 237,5 6% 29% Operations & Maintenance 23,54 39% 4,52 38% 3% 4, 35% % Transportation 3, % % -% % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 34,658 % 37,72 % 8% 398,3 % 7% Amount per Pupil $,79 $,4 2% $,332-5% 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 25, 237,5 2, 5, 4, 22-23, , 2,5 Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 35% Instruction 5% Administration & Support 6% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/5/24 2:44 PM Sumexpen.xlsx Page 3 of 3

10 54,52 55,655 56,239 47,735 48,944 49, , , ,49 266, ,87 294,7 234,554 92,73 93,85,72,2,237,73,24,26 USD# 35 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,72,2 55%,237,73 55% 6%,24,26 53% -3% Student Support 54,52 3% 55,655 2% 2% 56,239 2% % Instructional Support 47,735 2% 48,944 2% 3% 49,448 2% % Administration & Support 369,944 7% 424,752 9% 5% 476,49 2% 2% Operations & Maintenance 266,666 2% 292,87 3% % 294,7 3% % Transportation 234,554 % 92,73 9% -8% 93,85 9% % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,45,6 % 2,25,9 % 5% 2,274,52 % % Amount per Pupil $8,42 $8,54 6% $7,67 -% 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,4,,2,,, 8, , 4, , 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 3% Administration & Support 2% Transportation 9% Instruction 53% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Instructional Support 2% Student Support 2% Transportation Capital Improvements Other Costs 9/5/24 2:44 PM Sumexpen.xlsx Page 4 of 3

11 ,6,569 28, 452, ,69 85,242 USD# 35 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 452,639 98% 428,69 97% -5% 85,242 97% 99% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation,6 2%,569 3% 5% 28, 3% 42% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 463,645 % 44,88 % -5% 879,242 % % Amount per Pupil $,738 $,669-4% $2,94 76% 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 9, 8, 7, 6, 5, 4, 3, ,, Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Special Education Fund by Function Transportation 3% Instruction Student Support Instructional Support Instruction 97% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/5/24 2:44 PM Sumexpen.xlsx Page 5 of 3

12 USD# 35 Instruction Expenditures () % % inc/ inc/ Actual Actual dec Budget dec General,32,596,9,648 5%,82,976 -% Federal Funds 5,5 89,568-22% 8,5 2% Supplemental General 39,64 47,83 9% 2,5-55% At Risk (4yr Old) 35,26 33,976-3% 45, 32% At Risk (K-2) 266, ,59-7% 48,49 65% Bilingual Education 76, 6,797-9% 7, 3% Virtual Education % % Capital Outlay, %,5 436% Driver Education 3,7 2,694-4%, % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 452, ,69-5% 85,242 99% Cost of Living % % Vocational Education 76,355 73,683-3% 76,85 4% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,7 2,57 8% 67,73 39% Contingency Reserve % Text Book & Student Material,495 9,84-5% Activity Fund 46,64 43,76-5% -% Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,367,85 2,349,938 -% 2,944,859 25% Enrollment (FTE)* % % Amount per Pupil 8,875 8,9 % 9,849 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,367,85 2,349,938 -% 2,944,859 25% 3,, 2,5, 2,,,5,,, 5, Instruction Expenditures 2,944,859 2,367,85 2,349, ,2,,, 8, 6, 4, 2, Instruction Expenditures,32,596,9,648,82,976 85, , ,69 39,64 47,83 2, 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. 9/5/24 2:44 PM Sumexpen.xlsx Page 6 of 3

13 Student Support Expenditures (2) USD# 35 % % inc/ inc/ Actual Actual dec Budget dec General 54,52 55,655 2% 56,239 % Federal Funds 3,23 3,227 % 3,23 % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) 6,465 6,465 % 6,5 % 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 5,65 6,28 8% 6,77 2% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 69,82 7,375 2% 72,56 % Enrollment (FTE)* % % Amount per Pupil % 24 -% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 69,82 7,375 2% 72,56 % Amount per Pupil $267 $273 2% $253-7% Student Support Expenditures 72,5 72,56 72, 7,5 7,375 7, 7,5 7, 69,82 69,5 69, 68, 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. 9/5/24 2:44 PM Sumexpen.xlsx Page 7 of 3

14 USD# 35 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 47,735 48,944 3% 49,448 % 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,53 6,766-36% 5,757 33% 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 % 5,27 % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 58,248 55,7-4% 7,476 27% Enrollment (FTE)* % % Amount per Pupil % 236 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 58,248 55,7-4% 7,476 27% Amount per Pupil $28 $2-3% $236 2% Instructional Support Expenditures 8, 7, 6, 58,248 55,7 7,476 5, 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. 9/5/24 2:44 PM Sumexpen.xlsx Page 8 of 3

15 USD# 35 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 5,852 54,75 6% 5, -9% Federal Funds 3,23 3,23 % 3,235 % Supplemental General 2,55 84,486 52% 237,5 29% 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,79 4,66 8% 2,38 44% Contingency Reserve 87,4 54,226-38% Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 277,2 3,76 2% 3,693 % Enrollment (FTE)* % % Amount per Pupil,39,78 3%,39-2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 277,2 3,76 2% 3,693 % General Administration Expenditures 32, 3, 3,76 3,693 3, 29, 28, 277,2 27, 26, 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. 9/5/24 2:44 PM Sumexpen.xlsx Page 9 of 3

16 USD# 35 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 96,542 85,55-6% 88,999 2% 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 24,29 26,24 8% 8,63-29% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 22,832 2,639-4% 27,63-2% Enrollment (FTE)* % % Amount per Pupil % 694-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 22,832 2,639-4% 27,63-2% School Administration Expenditures 222, 22, 28, 26, 24, 22, 2, 28, 26, 24, 22, 2, 22,832 2,639 27, 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. 9/5/24 2:44 PM Sumexpen.xlsx Page of 3

17 USD# 35 Central Services Expenditures (25) % % 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 & Interest # % % Bond & 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 % % Central 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. 9/5/24 2:44 PM Sumexpen.xlsx Page of 3

18 USD# 35 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 43,62 5,935 6% 54,7 2% Federal Funds % % Supplemental General 23,54 4,52 3% 4, % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 45,698 75,39 283% 2, 4% Driver Training 332 -% 5 % Declining Enrollment % % Extraordinary School Program % % Food Service %, 28% 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,2 2,57 8% 4,432 2% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 324, ,622 48% 5,632 6% Enrollment (FTE)* % % Amount per Pupil,27,89 49%,78-6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 324, ,622 48% 5,632 6% Operations and Maintenance Expenditures 6, 5, 479,622 5,632 4, 324,763 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. 9/5/24 2:44 PM Sumexpen.xlsx Page 2 of 3

19 USD# 35 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 24,554 92,73-6% 93,85 % Federal Funds % % Supplemental General 3, -% % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 59,67 -% 6, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education,6,569 5% 28, 42% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,79 4,66 8% 4,9 % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 38,3 28,366-3% 295,969 36% Enrollment (FTE)* % % Amount per Pupil, % 99 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 38,3 28,366-3% 295,969 36% Transportation Expenditures 35, 3, 38,3 295,969 25, 28,366 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. 9/5/24 2:44 PM Sumexpen.xlsx Page 3 of 3

20 USD# 35 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)* % % 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. 9/5/24 2:44 PM Sumexpen.xlsx Page 4 of 3

21 USD# 35 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 98,8 96,68 -% 29,5 48% 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 7,474 8,39 8% 8,557 6% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 25,555 24,72 % 299,57 46% Enrollment (FTE)* % % Amount per Pupil %, 29% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 25,555 24,72 % 299,57 46% Food Service Expenditures 3, 299,57 25, 2, 25,555 24,72 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. 9/5/24 2:44 PM Sumexpen.xlsx Page 5 of 3

22 USD# 35 Community Services Operations (33) % % 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)* % % 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. 9/5/24 2:44 PM Sumexpen.xlsx Page 6 of 3

23 USD# 35 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 % 278,237 % 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 % 278,237 % Enrollment (FTE)* % % Amount per Pupil % 93 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % 278,237 % Capital Improvements (4) 3, 278,237 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. 9/5/24 2:44 PM Sumexpen.xlsx Page 7 of 3

24 USD# 35 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 % % 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)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Deb Services (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. 9/5/24 2:44 PM Sumexpen.xlsx Page 8 of 3

25 USD# 35 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 834,26 77,28-8% 797,4 4% Federal Funds % % Supplemental General 6,534 8,38 2% 38,7 2% At Risk (4yr Old) % % At Risk (K-2) % % 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 % % Text Book & Student Material % 2, % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 994,75 95,598-4%,29, 28% Enrollment (FTE)* % % Amount per Pupil 3,728 3,65-3% 4,77 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 994,75 95,598-4%,29, 28% Transfers (52),4,,2,,, 994,75 95,598,29, 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. 9/5/24 2:44 PM Sumexpen.xlsx Page 9 of 3

26 USD# 35 Miscellaneous Information Unencumbered Cash Balance by Fund July, 22 July, 23 July, 24 General 3, 3, 5,332 Federal Funds -2,26 Supplemental General 227, ,92 244,73 At Risk (4yr Old) At Risk (K-2) Bilingual Education Virtual Education Capital Outlay 34, , ,49 Driver Training 34,732 32,492 3,73 Declining Enrollment Extraordinary School Program Food Service 5,6 4,62 4,278 Professional Development 8,36 7,523 5,757 Parent Education Program Summer School Special Education 322,8 35,248 37,992 Cost of Living Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 79,65 45,824,598 Text Book & Student Material 7,465 7,45 72,66 Activity Fund 25,94 27,7 23,273 Bond and Interest # Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL,273,98,28,639,3,249 Enrollment (FTE)* Amount per Pupil 4,772 4,86 4,349 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL,273,98,28,639,3,249 Unencumbered Cash Balances by Fund,4,,273,98,28,639,3,249,2,,, 8, 6, 4, 2, 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. 9/5/24 2:44 PM Sumexpen.xlsx Page 2 of 3

27 Reserve Funds Unencumbered Cash Balance USD# 35 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. 9/5/24 2:44 PM Sumexpen.xlsx Page 2 of 3

28 USD# 35 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % 26.2 % % Enrollment (FTE)** % % % % Number of Students - Free Meals % 35 2% 56 6% 6 3% Number of Students - Reduced Meals % 44-4% 3-32% 85 83% 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. 9/5/24 2:44 PM Sumexpen.xlsx Page 22 of 3

29 Miscellaneous Information Mill Rates by Fund USD# 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) Capital Outlay % Supplemental General 38% General 52% 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 9/5/24 2:44 PM Sumexpen.xlsx Page 23 of 3

30 Other Information USD# Actual Actual Budget Assessed Valuation $35,5,929 $37,598,88 $39,896,972 Bonded Indebtedness $ $ $ $4,, $39,, $38,, $37,, $36,, $35,, $34,, $33,, $32,, Assessed Valuation $39,896,972 $37,598,88 $35,5, Bonded Indebtedness $ $ $ $ $ $ $ $ $ $ $ $ $ $ /5/24 2:44 PM Sumexpen.xlsx Page 24 of 3

31 USD 35 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 2,673,62 5,332 2,628,28 4, XXXXXXXX Supplemental General 78, 244,73 535,269 XXXXXXXX Adult Education At Risk (4yr Old) 45, 45, Adult Supplemental Education At Risk (K-2) 45, 395, 2, Bilingual Education 7, 65, 5, Virtual Education Capital Outlay 539, ,49 55,588 Driver Training 32,433 3,73,36 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 29,5 4,278,49 99,654 7, 9, 53,78 Professional Development 5,757 5,757 Parent Education Program Summer School Special Education 879,242 37,992 57,25 Vocational Education 76,85 76,85 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants Textbook & Student Materials Revolving 72,66 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 255,28 255,28 XXXXXXXXX Contingency Reserve,598 XXXXXXXXX Activity Funds 23,273 XXXXXXXXX Tuition Reimbursement Bond and Interest # Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 4,47 xxxxxxxxxxx 4,47 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 6,88,89,3,249 2,886,338 24,24 7,,29, 768,935 Less Transfers,29, TOTAL Budget Expenditures $4,969,79 Sources of Revenue - - State, Federal, Local State Revenues 2,2,45,92,329 2,886,338 Federal Revenues 28,97 29,2 24,24 Local Revenues 2,634,396 2,73,997,995,35 Total Revenues 4,845,728 4,87,338 5,95,497 Revenues Per Pupil 8,62 8,473 7,42

32 3,, 2,5, 2,,,5,,, 5, Summary of Total Expenditures by Function (All Funds) USD 35 - Macksville - Summary,4,,2,,, 8, 6, 4, 2, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 3,, 29. 2,5, 28. 2,, 27.,5, 26.,, 25. 5, Mill Levies by Fund 8, 7, 6, 5, 4, 3, 2,, Average Salary Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 6, 4, 2,, 8, 6, 4, 2,

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