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

Transcription

1 USD Beloit

2 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xls) i

3 Budget General Information USD #: 273 Introduction The public schools of USD 273 base their educational programs on those principles necessary to prepare students for responsible citizenship. As such, the schools recognize that our complex, changing society demands that educational programs continue to provide a sound, basic education. Realizing that students vary in aptitude and interest, the educational program will provide for the development of general knowledge while addressing individual needs and desires. All students will have an equal opportunity to pursue and acquire an education. The District s Mission Statement includes: The students of USD 273 will be given the opportunity to become: (1) academically functional; (2) aware of important cultural heritages, traditions, and lifestyles; (3) aware of vocational opportunities; (4) conscious of the importance of good health and a positive self-image; and (5) aware of the fine arts. Unified School District Number 273 encompasses 565 square miles of North Central Kansas. The central office of USD 273 provides support for the district's administrators, instructors, and classified staff in meeting the educational goals established for students. Support service staff is available to provide school health services, counseling, remedial instruction, tutoring, and a full continuum of special education services to assist students in taking advantage of the sound, basic education provided in each school. Through a system of program evaluation, development, and re-assessment, the curriculum is continually updated to meet the challenges of the future. This system operates on a five-year cycle with textbooks and other resources selected after the curriculum review process. Administrators, teachers, and classified employees have available a comprehensive staff development program which is approved by the Kansas State Department of Education. Those staff members having a "Professional Development Plan" receive credit for training they receive to enhance their job skills. Board Members Greg Shamburg, President Brenda Krone, Vice-President Connie Hager Jason Johnson Brent Budke Sharra Odle Mike Riemann Key Staff Superintendent: Joseph Harrison Business Office Staff: Doris M. Gasper Business Office Staff: Janelle Gasper Curriculum & Staff: Julie Parker Other Key Contacts: Byron Marshall, Elementary Principal Daryl Moore, Jr.-Sr. High School Principal Kevin Harris, Jr.-Sr. High School Vice-Principal Karen Niemczyk, Director of Special Education 1

4 The District s Accomplishments and Challenges Accomplishments: On the 211 Kansas State Reading Assessment, the Beloit Elementary School students with disabilities did not meet the adequate yearly progress (AYP) targets in Reading. Consequently, the entire building did not reach AYP. The Jr.-Sr. High School students did make AYP in Reading. Ninety percent of the Beloit Elementary School students achieved the meets standard or above performance category, and eighty-seven percent of the Jr.-Sr. High School students achieved the meets standard or above performance category. Preliminary scores show that Standard of Excellence was earned by USD 273 students in grades 3, 4, 5, 7, and 8. Preliminary scores also show that the Beloit Elementary School and the Beloit Jr.-Sr. High School earned Building-Wide Standard of Excellence in Reading. On the 211 Kansas State Math Assessment, the Beloit Elementary School students and the Jr.-Sr. High School students both made adequate yearly progress (AYP). Ninety percent of the Beloit Elementary School students achieved the meets standard or above performance category, while eighty-five percent of the Jr.-Sr. High School students achieved the meets standard or above performance category. Preliminary scores show that Standard of Excellence was earned by elementary students in grades 3, 4, 6, 8 and 11. Preliminary scores also show that the Beloit Elementary School earned Building-Wide Standard of Excellence in Math. On the 211 Kansas State Science Assessment, Beloit Elementary School had ninety-eight percent of students achieve meets standard or above. Eighty-three percent of the Jr.-Sr. High School students achieved the meets standard or above performance category. Preliminary scores show that the Beloit Elementary School earned the Building-Wide Standard of Excellence in Science. The Kansas State Social Studies Assessment will be assessed in 212. The district has increased graduation requirements and included a Service Education component as a means of fostering volunteerism. Advanced Placement courses are offered in select classes. Students successfully completed the AP exams at the end of the year. College credits are awarded based upon the student s scores on a comprehensive final exam. At the junior high level, a foreign language survey course is in place. The course introduces students to Spanish. The junior high also augments its curriculum by adding an organization and study skills class for seventh graders. The Teacher Cadet Program is in place to provide juniors and seniors an opportunity to receive training and experience teaching in a variety of classroom settings. Twelve students successfully completed the program. 2

5 Challenges: Declining enrollment has affected the Beloit schools as it has throughout the state. In the audited enrollment was In 21-11, our audited enrollment figures counted only students. That fact has forced cuts in staff and services at all levels. During the school year, USD 273 increased its territory by 132 square miles by adding the lower townships of USD 279 Jewell. USD 273 has gone from 433 square miles to 565 square miles. Students will be traveling from as far away as Ionia to the west, Jewell and Randall to the north, Glasco to the east, and Hunter and Barnard to the south. Meeting the needs of these students traveling so far is a concern. This consolidation allows the district to lock in a budget for another year during a time of enormous economic uncertainty. Where the district will be financially in is certainly another area of concern. The replacement of retired teachers and administrators continues to be a challenge for the district. With teacher lay-offs being reported throughout the state and the nation, the district will be in better shape than in the past finding qualified replacements. Increasing health insurance costs and decreased funding have limited the district s ability to keep salaries competitive, thus restricting the recruitment and retention of teachers. To meet the needs of students who have difficulty performing in the traditional school environment, the Beloit Special Education Cooperative and USD 273 opened the Behavior Academy for Youth in November of 23. Pawnee Mental Health abandoned this partnership for the 28-9 school term. At that time, the facility changed its name to the Alternative Learning Center and operates under the sole leadership of the Beloit Special Education Cooperative. 3

6 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Expenditures (1) 7. Student and al Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. (25 & 29: Other Supplemental Services) (3: Non- Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information - 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. 4

7 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 5

8 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 8,75,339 65% 8,567,134 64% 6% 9,325,6 62% 9% Student & al Support 1,769,477 14% 1,812,395 13% 2% 2,325,211 15% 28% General Administration 35,753 3% 366,923 3% 5% 482,877 3% 32% School Administration (Building) 461,925 4% 454,614 3% -2% 529,29 4% 16% Operations & Maintenance 92,99 7% 868,34 6% -4% 1,18,886 7% 17% Capital Improvements 18,33 % 479,692 4% 2521% 15, 1% -78% Debt Services % % % % % 871,271 7% 922,655 7% 6% 1,35,975 9% 42% Total Expenditures 12,449,977 1% 13,471,717 1% 8% 15,92,164 1% 12% Amount per Pupil $17,413 $18,34 4% $2,961 16% 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. Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: - 1 Operations & Maintenance - 26 Student & al Support - 21 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Transfers - 52 Summary of Total Expenditures By Function (All Funds) 1,, 9,, 8,, 7,, 6,, 5,, ,, 3,, 2,, 1,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Capital Improvements 1% Operations & Maintenance 9% 7% School Administration (Building) 3% General Administration 3% Student & al Support 15% 62% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 9/2/211 2:3 PM Sumexpen.xls Page 1 of 19

9 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,717,856 66% 3,21,981 68% 11% 2,911,749 65% -4% Student & al Support 2,972 % 287 % -9% 3, % 945% General Administration 177,64 4% 184,33 4% 4% 186,19 4% 1% School Administration (Building) 439,86 11% 431,733 1% -2% 473,96 11% 1% Operations & Maintenance 43,242 1% 37,75 8% -8% 317,72 7% -14% Capital Improvements % % % % % 373,539 9% 46,16 9% 9% 554,14 12% 36% Total Expenditures 4,115,19 1% 4,414,125 1% 7% 4,446,723 1% 1% Amount per Pupil $5,755 $5,99 3% $6,176 5% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. Summary of General Fund Expenditures by Function 3,5, 3,, 2,5, 2,, 1,5, ,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function Operations & Maintenance 7% School Administration (Building) 11% General Administration 4% 12% 66% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/2/211 2:3 PM Sumexpen.xls Page 2 of 19

10 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 27,67 3% 191,714 16% 593% 64,56 6% -66% Student & al Support 558,776 53% 52,518 44% -7% 523,717 46% 1% General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 425,631 41% 436,492 36% 3% 46,28 36% -7% Capital Improvements % % % % % 37,581 4% 47,367 4% 26% 142,187 13% 2% Total Expenditures 1,49,658 1% 1,196,91 1% 14% 1,136,744 1% -5% Amount per Pupil $1,468 $1,61 9% $1,579-1% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 6, Summary of Supplemental General Fund Expenditures by Function 5, 4, 3, , 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function 12% 6% Operations & Maintenance 36% Student & al Support 46% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/2/211 2:3 PM Sumexpen.xls Page 3 of 19

11 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,745,526 53% 3,213,695 57% 17% 2,976,39 53% -7% Student & al Support 561,748 11% 52,85 9% -7% 526,717 9% 1% General Administration 177,64 3% 184,33 3% 4% 186,19 3% 1% School Administration (Building) 439,86 9% 431,733 8% -2% 473,96 8% 1% Operations & Maintenance 828,873 16% 86,567 14% -3% 724, 13% -1% Capital Improvements % % % % % 411,12 8% 453,383 8% 1% 696,291 12% 54% Total Expenditures 5,164,677 1% 5,61,216 1% 9% 5,583,467 1% % Amount per Pupil $7,223 $7,51 4% $7,755 3% 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. 3,5, Summary of General and Supplemental General Fund Expenditures by Function 3,, 2,5, ,, 1,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 13% School Administration (Building) 9% Operations & Maintenance 13% General Administration 3% Student & al Support 9% 53% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/2/211 2:3 PM Sumexpen.xls Page 4 of 19

12 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,257,968 1% 1,36,43 1% 4% 1,481,116 1% 13% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % % % % % % Total Expenditures 1,257,968 1% 1,36,43 1% 4% 1,481,116 1% 13% Amount per Pupil $1,759 $1,749-1% $2,57 18% 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 1,6, 1,4, 1,2, 1,, 8, , , 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1% 9/2/211 2:3 PM Sumexpen.xls Page 5 of 19

13 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 2,717,856 3,21,981 11% 2,911,749-4% Federal Funds 243,167 22,266-9% 178,23-19% Supplemental General 27,67 191, % 64,56-66% At Risk (4yr Old) 111, 12,59 8% 131, 9% At Risk (K-12) 339, 277,39-18% 341,764 23% Bilingual Education 1,846 1,967 7% 2, 2% Virtual Education % % Capital Outlay 128,487 28,11-78% 2, 612% Driver Education 11,454 14,851 3% 15,495 4% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,257,968 1,36,43 4% 1,481,116 13% Cost of Living % % Vocational Education 31, ,626-14% 342, 28% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 35,76 34,855-13% 563,982 85% Contingency Reserve % Text Book & Student Material % Activity Fund 76,18 % -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,499,991 5,831,24 6% 6,231,896 7% Enrollment (FTE)* % % Amount per Pupil 7,692 7,86 1% 8,655 11% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 2,575,348 2,735,894 6% 3,93,11 13% TOTAL 8,75,339 8,567,134 6% 9,325,6 9% Expenditures 1,, 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, Expenditures 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 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. 9/2/211 2:3 PM Sumexpen.xls Page 6 of 19

14 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 2, % 3, 945% Federal Funds % % Supplemental General 558,776 52,518-7% 523,717 1% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 5,144 % 345, 667% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 17,115 8,355-51% 35,1 319% Parent Education Program 134, ,237 6% 146,44 2% Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 1, % -1% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 19,596 95,267-13% 176,244 85% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 824, ,812-6% 1,229,411 59% Enrollment (FTE)* % % Amount per Pupil 1,153 1,35-1% 1,78 65% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 944,795 1,39,583 1% 1,95,8 5% TOTAL 1,769,477 1,812,395 2% 2,325,211 28% Amount per Pupil $2,4 $2,543 6% $3,229 27% Student and al Support Expenditures 2,5, 2,, 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. 9/2/211 2:3 PM Sumexpen.xls Page 7 of 19

15 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 177,64 184,33 4% 186,19 1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 236 6, % 12, 1797% 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 16,439 14,29-13% 26,437 85% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 194,279 24,65 5% 332,627 63% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 156, ,273 % 15,25-7% TOTAL 35, ,923 5% 482,877 32% 6, General Administration Expenditures 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/2/211 2:3 PM Sumexpen.xls Page 8 of 19

16 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 439,86 431,733-2% 473,96 1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 2 3, % 2, 423% 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 21,919 19,54-13% 35,249 85% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 461, ,614-2% 529,29 16% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 461, ,614-2% 529,29 16% School Administration Expenditures 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/2/211 2:3 PM Sumexpen.xls Page 9 of 19

17 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 43,242 37,75-8% 317,72-14% Federal Funds % % Supplemental General 425, ,492 3% 46,28-7% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 25,258 27,65 9% 225, 715% Driver Training % 1,8 81% 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 27,399 23,817-13% 44,61 85% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 882,39 858,983-3% 994,861 16% Enrollment (FTE)* % % Amount per Pupil 1,234 1,15-7% 1,382 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 2,6 9,321-55% 24,25 158% TOTAL 92,99 868,34-4% 1,18,886 17% 1,2, Operations and Maintenance Expenditures 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/2/211 2:3 PM Sumexpen.xls Page 1 of 19

18 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 373,539 46,16 9% 554,14 36% Federal Funds % % Supplemental General 37,581 47,367 26% 142,187 2% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % 112, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 357, ,11 1% 371,83 3% Professional Development % % Parent Education Program 6,75 8,496 26% 8,56 1% Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 21,92 19,53-13% 35,249 85% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 797,83 842,33 6% 1,223,93 45% Enrollment (FTE)* % % Amount per Pupil 1,115 1,127 1% 1,7 51% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 74,188 8,622 9% 82,45 2% TOTAL 871, ,655 6% 1,35,975 42% 1,4, 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/2/211 2:3 PM Sumexpen.xls Page 11 of 19

19 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 18,33 479, % 15, -78% 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 18,33 479, % 15, -78% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 18,33 479, % 15, -78% Capital Improvements (4) 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/2/211 2:3 PM Sumexpen.xls Page 12 of 19

20 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 % % 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 % % Debt Services (51) 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. 9/2/211 2:3 PM Sumexpen.xls Page 13 of 19

21 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 2,9,249 1,756,915-13% 1,753,764 % Federal Funds % % Supplemental General 681, ,777-17% 63,116 6% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % % Text Book & Student Material % % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,691,72 2,323,692-14% 2,356,88 1% Enrollment (FTE)* % % Amount per Pupil 3,764 3,111-17% 3,273 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,691,72 2,323,692-14% 2,356,88 1% Transfers (52) 3,, 2,5, 2,, 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. 9/2/211 2:3 PM Sumexpen.xls Page 14 of 19

22 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 29 July 1, 21 July 1, 211 General 98 Federal Funds 28,94 19,492 16,355 Supplemental General 112,53 18,295 63,641 At Risk (4yr Old) At Risk (K-12) 5,867 Bilingual Education Virtual Education Capital Outlay 955,267 1,316,769 1,644,887 Driver Training 1,338 14,45 2,69 Declining Enrollment Extraordinary School Program Food Service 29,166 53,724 76,119 Professional Development 17,885 19,53 Parent Education Program 1,652 22,378 11,177 Summer School Special Education 21,242 21,242 Cost of Living Vocational Education 51,152 Gifts/Grants 4 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve 617, , ,888 KPERS Spec. Ret. Contribution Contingency Reserve 319,725 65,273 65,273 Text Book & Student Material 26,65 61,733 Activity Fund 4,966 Bond and Interest #1 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 2,83,692 3,45,29 3,663,328 Enrollment (FTE)* Amount per Pupil 2,914 4,77 5,88 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop 795,22 1,132,579 1,379,367 TOTAL 2,878,894 4,177,869 5,42,695 Unencumbered Cash Balances by Fund 6,, 5,, 4,, 3,, 2,, 1,, July 1, 29 July 1, 21 July 1, 211 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. 9/2/211 2:3 PM Sumexpen.xls Page 15 of 19

23 Reserve Funds Unencumbered Cash Balance July 1, 29 July 1, 21 July 1, 211 Special Reserve 617, , ,888 TOTAL OTHER 617, , ,888 Amount per Pupil $864 $734 $1,289 1,, 9, 8, 7, 6, 5, 4, 3, 2, 1, Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 29 July 1, 21 July 1, 211 *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. 9/2/211 2:3 PM Sumexpen.xls Page 16 of 19

24 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % 72. 1% Enrollment (FTE)** % % % % Number of Students - Free Meals % % 191 7% 178-7% Number of Students - Reduced Meals % 114-7% 118 4% 13-13% 8. Enrollment (FTE)* for Budget Authority Enrollment (FTE)** Used for Calculating "Amount Per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/2/211 2:3 PM Sumexpen.xls Page 17 of 19

25 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 #1... 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) General Capital Outlay 16% Supplemental General Adult Education Capital Outlay General 41% Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest #1 Supplemental General 43% Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/2/211 2:3 PM Sumexpen.xls Page 18 of 19

26 Other Information Actual Actual Budget Assessed Valuation $44,91,12 $45,842,93 $47,355,98 Bonded Indebtedness $ $ $ Assessed Valuation $5,, $45,, $4,, $35,, $3,, $25,, $2,, $15,, $1,, $5,, $ Bonded Indebtedness $1 $1 $1 $1 $1 $1 $ $ $ $ $ /2/211 2:3 PM Sumexpen.xls Page 19 of 19