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

Transcription

1 USD 29 Ottawa

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 27-28 Budget General Information USD #: 29 Ottawa, located in Franklin County, is a community of approximately 12,696 residents which equals about ½ that of the county. The population of the town and the county is growing. In association with the population growth trend, the community is working to develop long-range and short-range plans for growth that will lead to improvements in the overall quality of life available. One aspect of those plans relates to school facilities. Currently, the school district consists of four elementary schools, one middle school, and one high school. Additionally, it hosts vocational and technical programs, provides several alternative programs including an adult education program and a dropout recovery program, plus a district office. A Facilities Task Force was formed at the beginning of 22 to produce a master facilities plan for the Ottawa USD #29 public schools. Previous committees had studied the long-range facilities plan; foremost among these is the condition of the existing schools primarily the elementary schools. A bond issue to replace the current five elementary schools with three new facilities was rejected by the voters in January 23. A bond issue was passed in November 24 for a new elementary school to be built on the north side of Ottawa and renovation and expansion for Garfield Elementary. Hawthorne Elementary School was closed in 27. USD 29 continues to work to improve the quality of the educational opportunities available in the community. Collaborative efforts with Ottawa University and Neosho County Community College continue to expand. New programs are being offered, as well as updating and improving others. The Ottawa schools are striving for excellence. Facing these challenges within the context of today s fiscal environment continues to be difficult. Hopefully, the state of Kansas and our community will work to provide the funds necessary to provide a quality (suitable) educational opportunity for our students. Introduction The Ottawa School District has been in existence since the town was founded in Through the years the district has changed and grown. We currently have four elementary schools, one middle school, and one high school that serve 24 students. With patrons dedicated to education, a bond issue was passed in 24 that allowed the building of a new Lincoln Elementary School on the north side of town, the total renovation and expansion of Garfield Elementary School on the southeast side of town, increased technology at all levels throughout the district including phones in all classrooms, smartboards or wireless air slates in most classrooms along with ceiling-mounted LCD projectors, and greater computer access for all students. Improvements and renovations at Ottawa High School including a new sports complex and new HVAC system have also been part of our building initiative. As a progressive district, academics must be our first priority. From having At-Risk and Special Education classes for pre-school aged children to providing challenging academic programs for students at all levels, we work to make our classroom sizes small and provide the instruction appropriate for each child. Reading and math are major focuses of the district with intensive programs in place for both. Technology is a tool many students respond to and making technology part of the regular classroom learning experience will be possible through the Technology Rich Classrooms grant the district secured this year. As evidence of our dedication 1

4 to education, all of our buildings consistently make Adequate Yearly Progress and Eisenhower Elementary was recently named a Blue Ribbon School. In order to keep students involved and active in school we have a variety of after school programs and activities that students can participate in. Ottawa High School offers 15 sports and over 25 different activities while Ottawa Middle School offers over 3 different after school activities as well as an after school program. As a recipient of the 21st Century Community Learning Center grant, the district also provides an extensive after school program for our elementary aged students. Working together with parents and community to provide our students a solid educational foundation that will enable them to compete and be successful is our goal. Board Members Home Phone Mike Sipple, President Dennis George, Vice-President Bryan Kane Jeanette Lowry Louis Reed Marge Stevens Susan Ward Superintendent: Director of Curriculum and Cindy Goering Business Office Staff: Teri George Nancy Swafford Janis Smith Teresa Powers Pam Horsch Kim Sipple Melissa Horne Other Key Contacts: Robert Becker Paul Persinger Key Staff Dean Katt Dr. Jean McCally Director of Special Education Clerk of the Board Accounts Payable Clerk Payroll Clerk Superintendent s Secretary Receptionist/Secretary Administrative Assistant Curriculum/Technology Admin Asst Director of Technology Facility and Operations The District s Accomplishments and Challenges Accomplishments: Improving the educational quality of existing programs Adding new programs Providing a good well-rounded education for the students Providing extended day opportunities for many students Increasing student involvement in community activities and government Improving test scores Improving the graduation rate Maintaining high attendance rate 2

5 Challenges: Funding Serving the needs of a diverse and changing student population Overall educational improvement Test and their appropriate uses Parental involvement Upgrading our elementary and central office facilities The rising cost of health insurance 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 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. 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 12,193,252 55% 13,715,597 55% 12% 15,86,6 51% 16% Student & al Support 1,872,174 8% 1,672,146 7% -11% 2,629,279 9% 57% General Administration 96,243 4% 964,218 4% 6% 1,166,439 4% 21% School Administration (Building) 1,15,745 5% 1,211,29 5% 1% 1,41,655 5% 16% Operations & Maintenance 1,987,534 9% 2,362,639 1% 19% 3,14,369 1% 28% Capital Improvements 385,739 2% 1,45,619 6% 264% 1,95, 6% 39% Debt Services 2,53,626 11% 2,85,586 8% -18% 2,41,251 8% 15% 1,182,66 5% 1,438,993 6% 22% 2,49,673 8% 67% Total Expenditures 22,163,379 1% 24,855,827 1% 12% 3,841,726 1% 24% Amount per Pupil $9,389 $1,61 13% $12,959 22% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K- 12), 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 ,, 16,, Summary of Total Expenditures By Function (All Funds) 14,, 1 1,, ,, 6,, 4,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Debt Services 8% Capital Improvements 6% Operations & Maintenance 1% hool Administration (Building) 5% 8% 5% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services General Administration 4% Student & al Support 9% 9/21/27 11:3 AM 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 7,11,77 69% 7,427,464 69% 5% 8,231,74 68% 11% Student & al Support 1,68,55 1% 1,97,11 1% 3% 1,277,35 11% 16% General Administration 649,4 6% 689,81 6% 6% 777,194 6% 13% School Administration (Building) 982,13 1% 1,6,894 1% 8% 1,168,35 1% 1% Operations & Maintenance 121,92 1% 152,11 1% 26% 228,397 2% 5% Capital Improvements % % % % % 313,26 3% 335,592 3% 7% 37, 3% 1% Total Expenditures 1,235,779 1% 1,762,971 1% 5% 12,52,716 1% 12% Amount per Pupil $4,336 $4,594 6% $5,64 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 9,, 8,, 7,, 6,, 5,, 4,, ,, 1,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function Operations & Maintenance 2% School Administration (Building) 1% 3% General Administration 6% Student & al Support 11% 68% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/21/27 11:3 AM 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 278,688 12% 269,966 11% -3% 2, 6% -26% Student & al Support 487,679 21% 212,291 9% -56% 77, 22% 233% General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 1,53,699 66% 1,833,429 78% 2% 2,233,976 7% 22% Capital Improvements % % % % % 24,362 1% 4,877 2% 68% 3, 1% -27% Total Expenditures 2,321,428 1% 2,356,563 1% 2% 3,17,976 1% 35% Amount per Pupil $983 $1,6 2% $1,332 32% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 2,5, Summary of Supplemental General Fund Expenditures by Function 1,5, ,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 71% 1% 6% Student & al Support 22% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/21/27 11:3 AM 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 7,38,458 59% 7,697,43 59% 4% 8,431,74 55% 1% Student & al Support 1,556,229 12% 1,39,41 1% -16% 1,984,35 13% 52% General Administration 649,4 5% 689,81 5% 6% 777,194 5% 13% School Administration (Building) 982,13 8% 1,6,894 8% 8% 1,168,35 8% 1% Operations & Maintenance 1,651,791 13% 1,985,539 15% 2% 2,462,373 16% 24% Capital Improvements % % % % % 337,622 3% 376,469 3% 12% 4, 3% 6% Total Expenditures 12,557,27 1% 13,119,534 1% 4% 15,223,692 1% 16% Amount per Pupil $5,319 $5,6 5% $6,397 14% 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 9,, 8,, 7,, 6,, ,, 4,, 3,, 1,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 3% Operations & Maintenance 16% School Administration (Building) 8% General Administration 5% Student & al Support 13% 55% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/21/27 11:3 AM 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 2,378,197 9% 2,811,282 92% 18% 3,535,316 8% 26% Student & al Support 95,966 4% 17,211 3% 12% 188, 4% 75% General Administration 88,117 3% 91,98 3% 3% 126, 3% 38% School Administration (Building) 13,928 1% 12,656 % -9% 5, 1% 295% Operations & Maintenance 7,278 % 758 % -9% 5, % 56% Capital Improvements % % % % % 68,794 3% 46,76 2% -32% 53, 12% 135% Total Expenditures 2,652,28 1% 3,69,711 1% 16% 4,434,316 1% 44% Amount per Pupil $1,124 $1,31 17% $1,863 42% 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 4,, 3,5, 3,, 2,5, 1,5, ,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements School Administration (Building) 1% General Administration 3% Student & al Support 4% Summary of Special Education Fund by Function 12% 8% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/21/27 11:3 AM Sumexpen.xls Page 5 of 19

13 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 7,11,77 7,427,464 5% 8,231,74 11% Federal Funds 621,17 558,99-1% 454,527-19% Supplemental General 278, ,966-3% 2, -26% At Risk (4yr Old) % 89,371 % At Risk (K-12) 73,7 982,192 4% 1,551,866 58% Bilingual Education 82,9 76,62-7% 89,938 18% Capital Outlay 64,31 16,48 149% 341, % Driver Education 24,38 24,45 % 35, 43% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 3,577 51,235 68% 14,744 14% Special Education 2,378,197 2,811,282 18% 3,535,316 26% Cost of Living % Vocational Education 432,41 463,142 7% 544, 17% Gifts/Grants 668 % -1% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 438,721 53,14 21% 648,794 22% Contingency Reserve % Text Book & Student Material 3,85 341,248 16% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 12,185,72 13,697,76 12% 15,827,211 16% Enrollment (FTE)* 2,36.6 2, % 2,38. 2% Amount per Pupil 5,162 5,847 13% 6,65 14% Adult Education 7,532 18, % 32,849 77% Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 12,193,252 13,715,597 12% 15,86,6 16% 18,, 16,, 14,, 1 1,, 8,, 6,, 4,, Expenditures Expenditures 9,, 8,, 7,, 6,, 5,, 4,, 3,, 1,, General Supplemental General Special Education 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. 9/21/27 11:3 AM Sumexpen.xls Page 6 of 19

14 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 1,68,55 1,97,11 3% 1,277,35 16% Federal Funds 27,232 % 26,339-3% Supplemental General 487, ,291-56% 77, 233% At Risk (4yr Old) % % At Risk (K-12) 5,829 18,99-63% 72, 279% Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 85, ,756 39% 199,59 67% Parent Education Program 1,9 1,4-5% 35, 237% Summer School % 12, % Special Education 95,966 17,211 12% 188, 75% Cost of Living % Vocational Education 1, % 2, 54% Gifts/Grants 14,51 7,233-5% -1% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 53,311 7,98 31% 1, 43% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,869,211 1,67,652-11% 2,619,279 57% Enrollment (FTE)* 2,36.6 2, % 2,38. 2% Amount per Pupil % 1,11 54% Adult Education 2,963 1,494-5% 1, 569% Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,872,174 1,672,146-11% 2,629,279 57% Amount per Pupil $793 $714-1% $1,19 55% Student and al Support Expenditures 3,, 2,5, 1,5, 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. 9/21/27 11:3 AM Sumexpen.xls Page 7 of 19

15 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 649,4 689,81 6% 777,194 13% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 88,117 91,98 3% 126, 38% Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 4,561 46,994 16% 67, 43% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 777, ,893 6% 97,194 17% Enrollment (FTE)* 2,36.6 2, % 2,38. 2% Amount per Pupil % 48 15% Adult Education 128, ,325 % 196,245 44% Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 96, ,218 6% 1,166,439 21% 1,4, General Administration Expenditures 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. 9/21/27 11:3 AM Sumexpen.xls Page 8 of 19

16 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 982,13 1,6,894 8% 1,168,35 1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 27,125 4,1 48% 68,12 7% Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 611-1% 6,5 % Special Education 13,928 12,656-9% 5, 295% Cost of Living % Vocational Education 24,922 25,16 % 33, 32% Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 57,56 72,363 27% 85, 17% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,15,745 1,211,29 1% 1,41,655 16% Enrollment (FTE)* 2,36.6 2, % 2,38. 2% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,15,745 1,211,29 1% 1,41,655 16% School Administration Expenditures 1,6, 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. 9/21/27 11:3 AM Sumexpen.xls Page 9 of 19

17 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 121,92 152,11 26% 228,397 5% Federal Funds % % Supplemental General 1,53,699 1,833,429 2% 2,233,976 22% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 172, ,736 13% 254, 3% Driver Training 5,637 9,385 66% 4, 326% Declining Enrollment % % Extraordinary School Program % % Food Service 41,991 45,679 9% 49,25 8% Professional Development % % Parent Education Program % % Summer School % % Special Education 7, % 5, 56% Cost of Living % Vocational Education 5,151 56,645 13% 118,746 11% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 58,37 69,897 2% 85, 22% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,987,534 2,362,639 19% 3,14,369 28% Enrollment (FTE)* 2,36.6 2, % 2,38. 2% Amount per Pupil 842 1,9 2% 1,267 26% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,987,534 2,362,639 19% 3,14,369 28% 3,5, Operations and Maintenance Expenditures 3,, 2,5, 1,5, 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. 9/21/27 11:3 AM 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 313,26 335,592 7% 37, 1% Federal Funds % % Supplemental General 24,362 4,877 68% 3, -27% At Risk (4yr Old) % 1,47 % At Risk (K-12) % % Bilingual Education % % Capital Outlay 157,556 % 573, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 736, ,227 11% 841,231 3% Professional Development 37,217 39,566 6% 5, 26% Parent Education Program % % Summer School % % Special Education 68,794 46,76-32% 53, 135% Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,218 2,469 11% 4, 62% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,182,66 1,438,993 22% 2,49,673 67% Enrollment (FTE)* 2,36.6 2, % 2,38. 2% Amount per Pupil % 1,12 65% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,182,66 1,438,993 22% 2,49,673 67% 3,, 2,5, 1,5, 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. 9/21/27 11:3 AM 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 % % Capital Outlay 385,739 1,45, % 1,95, 39% 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 385,739 1,45, % 1,95, 39% Enrollment (FTE)* 2,36.6 2, % 2,38. 2% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 385,739 1,45, % 1,95, 39% Capital Improvements (4) 2,5, 1,5, 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. 9/21/27 11:3 AM 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 % % 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 2,53,626 2,85,586-18% 2,41,251 15% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,53,626 2,85,586-18% 2,41,251 15% Enrollment (FTE)* 2,36.6 2, % 2,38. 2% Amount per Pupil 1, % 1,9 13% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,53,626 2,85,586-18% 2,41,251 15% Debt Services (51) 3,, 2,5, 1,5, 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. 9/21/27 11:3 AM Sumexpen.xls Page 13 of 19

21 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 2,538,874 3,97,253 22% 3,268,531 6% Federal Funds % % Supplemental General 1,24,177 1,475,258 44% 1,272,185-14% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual 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 3,563,51 4,572,511 28% 4,54,716-1% Enrollment (FTE)* 2,36.6 2, % 2,38. 2% Amount per Pupil 1,59 1,952 29% 1,98-2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,563,51 4,572,511 28% 4,54,716-1% Transfers (52) 5,, 4,5, 4,, 3,5, 3,, 2,5, 1,5, 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. 9/21/27 11:3 AM Sumexpen.xls Page 14 of 19

22 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 25 July 1, 26 July 1, 27 General Federal Funds 64,648 42,787 Supplemental General 328, , ,76 At Risk (4yr Old) At Risk (K-12) 225,394 Bilingual Education 6,938 Capital Outlay 2,595,833 3,317,41 2,448,433 Driver Training 53,74 54,443 48,275 Declining Enrollment Extraordinary School Program Food Service 23,648 29,11 195,683 Professional Development 129,517 13,49 14,269 Parent Education Program 26,6 26,6 36,2 Summer School 18, , ,244 Special Education 1,88,29 1,985,196 1,951,83 Cost of Living Vocational Education 66,794 Gifts/Grants 2,42 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 462, ,963 Text Book & Student Material 25, ,316 Bond & Interest 1 2,14,339 2,18,756 2,921,351 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 8,47,321 9,136,581 8,426,74 Enrollment (FTE)* 2,36.6 2, ,38. Amount per Pupil 3,49 3,9 3,541 Adult Education 53,27 61,1 57,558 Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 8,1,591 9,197,591 8,484,298 Unencumbered Cash Balances by Fund 1,, 9,, 8,, 7,, 6,, 5,, 4,, 3,, 1,, July 1, 25 July 1, 26 July 1, 27 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. 9/21/27 11:3 AM Sumexpen.xls Page 15 of 19

23 Reserve Funds Unencumbered Cash Balance July 1, 25 July 1, 26 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 25 July 1, 26 *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. 9/21/27 11:3 AM Sumexpen.xls Page 16 of 19

24 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 2, , % 2,36.6 1% 2, % 2,371. 1% Enrollment (FTE)** 2, , % 2,36.6 1% 2, % 2,38. 2% Number of Students - Free Meals % 715 5% 692-3% 72 4% Number of Students - Reduced Meals % 172-4% 24 19% 21 3% 25. 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. 9/21/27 11:3 AM 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 & 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 29% Capital Outlay 7% Adult Education 1% Supplemental General 29% General 34% 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 9/21/27 11:3 AM Sumexpen.xls Page 18 of 19

26 Other Information Actual Actual Budget Assessed Valuation $95,622,798 $112,93,679 $122,48,96 Bonded Indebtedness $36,75, $35,775, $35,115, Assessed Valuation $14,, $12,, $1,, $8,, $6,, $4,, $2,, $ Bonded Indebtedness $4,, $35,, $3,, $25,, $2,, $15,, $1,, $5,, $ /21/27 11:3 AM Sumexpen.xls Page 19 of 19