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

Transcription

1 USD #328 Lorraine

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 28-29 Budget General Information USD #: _328 Introduction USD 328, encompassing 42.8 square miles of primarily agricultural land in five different counties, serves students from the communities of Bushton, Dorrance, Holyrood, Lorraine and Wilson. Each of these communities has their own rich heritage in which they take considerable pride and the patrons are strong supporters of the district's schools and education in general, as evidenced by the passage of an $8.6 million dollar bond issue in the mid 199s resulting in new schools throughout the district. Though there are ever present challenges facing small, rural school districts, the board of education and the patrons they represent are dedicated to providing a truly quality educational experience for every child attending district schools. Board Members Dawn Dolezal nd St. Dorrance, KS Telephone Ron Etchison P.O. Box 22 Holyrood, KS 6745 Telephone Joel Hosman 31 E. Nassau Holyrood, KS 6745 Telephone Robert King P.O. Box 448 Wilson, KS 6749 Telephone Mike Morgan 327 Avenue D Wilson, KS 6749 Telephone Scott Rolfs 175 9th Road Bushton, KS Telephone Alan Siemer P.O. Box 174 Bushton, KS Telephone Key Staff Superintendent: Roger Robinson Associate or Assistant Superintendents: Business Office Staff: B.J. Mockerman, Board Clerk; Bobby Crow, District Secretary Curriculum & Staff: Other Key Contacts: Leonard Gales, Principal, Quivira Heights High School Jeff Potter, Principal, Quivira Heights Elementary/Junior High Brian Smith, Principal, Wilson Schools The District s Accomplishments and Challenges Accomplishments: USD 328 is extremely proud of the academic performance of students attending district schools, with students consistently performing extremely well on State and National Assessments. In each of the three attendance centers, grade levels achieved the Standard of Excellence on the State Assessments, validating student academic growth, the district's curriculum and the instruction provided by district teachers. The district is equally proud of the graduation/promotion rates at district attendance centers, rates that reflect positively on students, parents and district personnel. In addition to a comprehensive and challenging curriculum, our co-curricular activities provide an enhancement to the student's educational experiences. The addition of the Lakeside Learning Center in Wilson has given the district's patrons and others throughout the state, another avenue to achieve enough credits to earn their high school diploma. 1

4 Challenges: USD 328, like the majority of school districts in rural areas of Kansas, is experiencing a declining enrollment requiring the board of education and district personnel to make difficult decisions relative to reducing budgetary expenditures. These challenges are magnified by a district geography that requires three attendance centers and two separate K-12 systems. Though decisions regarding budgetary reductions are always difficult, the board, patrons and district personnel approach such endeavors in a professional manner while maintaining a strong focus on providing an educational experience of quality that prepares students for their varied futures. 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. 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 Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other Information - FTE 17. Miscellaneous Information Mill Rates by Fund 18. 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 (listed on the right under Data Portal sections) 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 2,971,842 51% 3,552,743 57% 2% 4,3,936 53% 13% Student & al Support 27,865 5% 248,67 4% -8% 354,675 5% 43% General Administration 298,96 5% 241,655 4% -19% 26,396 3% -15% School Administration (Building) 337,69 6% 289,643 5% -14% 278,89 4% -4% Operations & Maintenance 469,423 8% 544,786 9% 16% 736,178 1% 35% Capital Improvements 14,977 2% 13,493 2% -7% 653,35 9% 41% Debt Services 698,78 12% 75,78 11% 1% 71,88 9% 1% 662,37 11% 532,443 9% -2% 586,749 8% 1% Total Expenditures 5,849,971 1% 6,245,61 1% 7% 7,53,928 1% 21% Amount per Pupil $13,25 $13,879 5% $17,58 23% 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, Area Vocational Education, and Special Education Coop. 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 ,5, 4,, Summary of Total Expenditures By Function (All Funds) 3,5, 3,, 2,5, ,, 1,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Debt Services 9% 8% Capital Improvements 8% 53% Operations & Maintenance 1% School Administration (Building) General Administration 4% 3% Student & al Support 5% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 1/1/28 1:47 AM Sumexpen.xls Page 1 of 19

8 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,795,45 58% 2,17,471 69% 21% 2,124,275 7% -2% Student & al Support 196,524 6% 187,625 6% -5% 191,696 6% 2% General Administration 214,926 7% 233,191 7% 8% 162,996 5% -3% School Administration (Building) 26,56 8% 286,63 9% 1% 255,39 8% -11% Operations & Maintenance 22,778 7% 4,855 1% -8% 173,743 6% 325% Capital Improvements % % % % % 434,336 14% 214,169 7% -51% 135,976 4% -37% Total Expenditures 3,14,529 1% 3,132,914 1% 1% 3,43,995 1% -3% Amount per Pupil $7,32 $6,962-1% $6,895-1% 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 2,5, 2,, 1,5, 1,, , Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function School Administration (Building) 8% General Administration 5% Student & al Support 6% 5% Operations & Maintenance 6% 7% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/1/28 1:47 AM Sumexpen.xls Page 2 of 19

9 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 136,223 32% 67,755 12% -5% 62,25 14% -8% Student & al Support % % % % % General Administration 59,97 14% 7,584 1% -87% 8,9 2% 17% School Administration (Building) % % % % % Operations & Maintenance 234,971 55% 477,14 86% 13% 375,35 84% -21% Capital Improvements % % % % % % % % % % Total Expenditures 431,11 1% 552,443 1% 28% 446,5 1% -19% Amount per Pupil $976 $1,228 26% $1,11-18% 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 14% Operations & Maintenance 84% General Administration 2% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/1/28 1:47 AM Sumexpen.xls Page 3 of 19

10 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,931,628 55% 2,238,226 61% 16% 2,186,525 63% -2% Student & al Support 196,524 6% 187,625 5% -5% 191,696 5% 2% General Administration 274,833 8% 24,775 7% -12% 171,896 5% -29% School Administration (Building) 26,56 7% 286,63 8% 1% 255,39 7% -11% Operations & Maintenance 437,749 12% 517,959 14% 18% 549,93 16% 6% Capital Improvements % % % % % 434,336 12% 214,169 6% -51% 135,976 4% -37% Total Expenditures 3,535,63 1% 3,685,357 1% 4% 3,49,495 1% -5% Amount per Pupil $8,8 $8,19 2% $7,96-3% 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. Summary of General and Supplemental General Fund Expenditures by Function 2,5, 2,, ,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 Operations & Maintenance 16% School Administration (Building) 7% General Administration 5% Student & al Support 5% 4% 63% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/1/28 1:47 AM Sumexpen.xls Page 4 of 19

11 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 399,368 1% 527,711 99% 32% 879,248 99% 67% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 1,64 % 5,262 1% 395% 9,336 1% 77% Total Expenditures 4,432 1% 532,973 1% 33% 888,584 1% 67% Amount per Pupil $97 $1,184 31% $2,13 7% 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,, 9, 8, 7, 6, 5, 4, 3, 2, 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 1% 99% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/1/28 1:47 AM Sumexpen.xls Page 5 of 19

12 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,795,45 2,17,471 21% 2,124,275-2% Federal Funds 95,47 146,668 54% 122,374-17% Supplemental General 136,223 67,755-5% 62,25-8% At Risk (4yr Old) 17,264 1,935-37% 24, % At Risk (K-12) 176, ,758 24% 293,11 33% Bilingual Education % % Virtual Education 46,547 Capital Outlay 181,28 167,764-7% 175, 4% Driver Education 5,249 5,125-2% 21,75 324% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 399, ,711 32% 879,248 67% Cost of Living % % Vocational Education 77,81 7,528-9% 85, 21% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 87,5 166,28 9% 17, 2% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,971,842 3,552,743 2% 4,3,936 13% Enrollment (FTE)* % % Amount per Pupil 6,731 7,895 17% 9,69 15% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,971,842 3,552,743 2% 4,3,936 13% 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, Expenditures Expenditures 2,5, 2,, 1,5, 1,, General Supplemental General Special Education 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district i t used for state t aid and budget authority, and all other preschool enrollment 1/1/28 and kindergarten 1:47 AM students attending full time. Sumexpen.xls Page 6 of 19

13 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 196, ,625-5% 191,696 2% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay % 57, 744% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 23,35 33,41 43% 6,878 82% Parent Education Program 21,576 21,576 % 26,576 23% Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 28,515 4,7-84% 18, % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 27, ,67-8% 354,675 43% Enrollment (FTE)* % % Amount per Pupil % 83 46% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 27, ,67-8% 354,675 43% Amount per Pupil $577 $555-4% $815 47% Student and al Support Expenditures 4, 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 1/1/28 1:47 AM Sumexpen.xls Page 7 of 19

14 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 214, ,191 8% 162,996-3% Federal Funds % % Supplemental General 59,97 7,584-87% 8,9 17% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay 14,488-1% 25,5 % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8, % 9, 923% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 298,96 241,655-19% 26,396-15% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 298,96 241,655-19% 26,396-15% 35, General Administration Expenditures 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 1/1/28 1:47 AM Sumexpen.xls Page 8 of 19

15 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 26,56 286,63 1% 255,39-11% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay 68,84-1% 15, % 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 8,29 3,4-63% 8,5 18% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 337,69 289,643-14% 278,89-4% Enrollment (FTE)* % % Amount per Pupil % 632-2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 337,69 289,643-14% 278,89-4% School Administration Expenditures 4, 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 1/1/28 1:47 AM Sumexpen.xls Page 9 of 19

16 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 22,778 4,855-8% 173, % Federal Funds % % Supplemental General 234, ,14 13% 375,35-21% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay 9,849 % 125, 1169% Driver Training % 16, % Declining Enrollment % % Extraordinary School Program % % Food Service 23,427 13,368-43% 37, 177% 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 7,7 2,7-65% 8,25 26% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 469, ,786 16% 736,178 35% Enrollment (FTE)* % % Amount per Pupil 1,63 1,211 14% 1,667 38% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 469, ,786 16% 736,178 35% 8, Operations and Maintenance Expenditures 7, 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 1/1/28 1:47 AM Sumexpen.xls Page 1 of 19

17 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 434, ,169-51% 135,976-37% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education Capital Outlay 9,24 % 125, 39% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 27, ,499 2% 282,415 34% Professional Development % % Parent Education Program % % Summer School % % Special Education 1,64 5, % 9,336 77% Cost of Living % % Vocational Education % % Gifts/Grants 2,363 5,59 133% 15, % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 16,871 5,8-66% 18, % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 662,37 532,443-2% 586,749 1% Enrollment (FTE)* % % Amount per Pupil 1,5 1,183-21% 1,329 12% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 662,37 532,443-2% 586,749 1% 7, 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 1/1/28 1:47 AM Sumexpen.xls Page 11 of 19

18 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 14,977 13,493-7% 653,35 41% 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 14,977 13,493-7% 653,35 41% Enrollment (FTE)* % % Amount per Pupil % 1,48 41% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 14,977 13,493-7% 653,35 41% Capital Improvements (4) 7, 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 1/1/28 1:47 AM Sumexpen.xls Page 12 of 19

19 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 % Bond & Interest #1 698,78 75,78 1% 71,88 1% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 698,78 75,78 1% 71,88 1% Enrollment (FTE)* % % Amount per Pupil 1,583 1,568-1% 1,61 3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 698,78 75,78 1% 71,88 1% Debt Services (51) 8, 7, 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 1/1/28 1:47 AM Sumexpen.xls Page 13 of 19

20 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 468, ,236 24% 751,54 29% Federal Funds % % Supplemental General 318, ,797-16% 43,5 51% 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 787,586 85,33 8% 1,155,4 36% Enrollment (FTE)* % % Amount per Pupil 1,784 1,889 6% 2,616 38% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 787,586 85,33 8% 1,155,4 36% Transfers (52) 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: Area Vocational School, 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. 1/1/28 1:47 AM Sumexpen.xls Page 14 of 19

21 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 26 July 1, 27 July 1, 28 General 4,119 Federal Funds Supplemental General 25,776 39,523 33,429 At Risk (4yr Old) At Risk (K-12) Bilingual Education Virtual Education Capital Outlay 1,45, ,59 852,218 Driver Training 26,573 25,755 25,345 Declining Enrollment Extraordinary School Program Food Service 8,26 77,54 68,54 Professional Development 42,4 43,121 33,4 Parent Education Program Summer School Special Education 311, , ,536 Cost of Living Vocational Education 2,231 Gifts/Grants 8,266 7,128 5,699 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 134, ,248 Text Book & Student Material Bond & Interest 1 737, , ,434 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 2,411,625 2,374,62 2,54,25 Enrollment (FTE)* Amount per Pupil 5,462 5,277 4,653 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 2,411,625 2,374,62 2,54,25 Unencumbered Cash Balances by Fund 3,, 2,5, 2,, 1,5, 1,, 5, July 1, 26 July 1, 27 July 1, 28 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 1/1/28 1:47 AM Sumexpen.xls Page 15 of 19

22 Reserve Funds Unencumbered Cash Balance July 1, 26 July 1, 27 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 26 July 1, 27 *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. 1/1/28 1:47 AM Sumexpen.xls Page 16 of 19

23 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % 45. 2% % Number of Students - Free Meals % 147-6% 132-1% 132 % Number of Students - Reduced Meals % 51-9% 62 22% 7 13% 5. 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. 1/1/28 1:47 AM Sumexpen.xls Page 17 of 19

24 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 & Interest Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Recreation Commission Employee Benefit... TOTAL OTHER... Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Bond & Interest 1 24% Capital Outlay 8% Supplemental General 27% General 41% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 1/1/28 1:47 AM Sumexpen.xls Page 18 of 19

25 Other Information Actual Actual Budget Assessed Valuation $48,54,449 $56,88,152 $6,939,96 Bonded Indebtedness $6,965, $6,5, $6,1, Assessed Valuation $7,, $6,, $5,, $4,, $3,, $2,, $1,, $ Bonded Indebtedness $8,, $7,, $6,, $5,, $4,, $3,, $2,, $1,, $ /1/28 1:47 AM Sumexpen.xls Page 19 of 19