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

Transcription

1 Riverside USD 114

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

3 Budget General Information USD #: 114 Introduction Riverside USD 114 is entering its fourth year as a consolidated school district and its third year in which all the students from the Elwood USD 486 and Wathena USD 46 school districts have been combined to form the new Riverside USD 114 district. Board Members Sue Bartley, President-District 1 PO Box 45, Elwood KS Peggy Libel, Vice Pres.-At Large PO Box 324, Wathena, KS Barb Derrick, District 2 Member 611 Jessie, Wathena, KS Tina Kimberlin, District 1 Member 65 Libel, Wathena KS Joyce Klawonn, District 1 Member PO Box 275, Elwood, KS Tyler Miller, District 2 Member PO Box 7, Wathena, KS Tim Smith, District 2 Member 89 North 7 th, Wathena, KS Key Staff Superintendent: Mike Newman mnewman@usd114.org High School Principal: Bob Blair bblair@usd114.org Middle School Principal: Rob Hampton rhampton@usd114.org Elementary Principal: Tiffany Burnes tburnes@usd114.org Technology Director: Leslie Rullman lrullman@usd114.org Curriculum Coordinator: Neil Clarkson nclarkson@usd114.org HS Athletic Director: Tim Orth torth@usd114.org JH Athletic Director: Aubrey Griffin agriffin@usd114.org Board Clerk: Debbie Sigrist dsigrist@usd114.org Treasurer/Accts. Payable: Sandy Nold snold@usd114.org The District s Accomplishments and Challenges Accomplishments: * District has a very high graduation rate * District requires all high school students to fulfil a community serviced requirement *High School has added a drama, speech, and forensics department *District enrollment is up slightly *The district is making steady progress in implementing Challenges: *Rising food costs have made controlling costs in the lunch room very difficult *Budgeting for expenditures with no new state funds for the past 5 years has been difficult. *Retaining quality teachers in the fine arts program has been problematic *Budgeting for the future costs of health care has been almost impossible *The state not fully funding the LOB match has cost our district over $12,. each year 1

4 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Instruction Expenditures (1) 7. Student and Instructional Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. Other Costs (25 & 29: Other Supplemental Services) (3: Non-Instruction Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information - Transfers 15. Miscellaneous Information Unencumbered Cash Balance by Fund 16. Reserve Funds Unencumbered Cash Balance 17. Other Information - FTE 18. Miscellaneous Information Mill Rates by Fund 19. Other Information Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 2

5 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 3

6 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 5,52,43 6% 4,663,532 56% -8% 5,172,389 59% 11% Student Support Services 244,37 3% 284,69 3% 17% 358,816 4% 26% Instructional Support Services 153,28 2% 346,336 4% 126% 139,712 2% -6% General Administration 283,18 3% 272,686 3% -4% 289,25 3% 6% School Administration (Building) 539,177 6% 521,33 6% -3% 548,227 6% 5% Operations & Maintenance 916,518 11% 972,313 12% 6% 98,85 11% 1% Transportation 213,969 3% 188,147 2% -12% 21,35 2% 7% Food Services 475,772 6% 519,873 6% 9% 518,3 6% % Capital Improvements 312,817 4% 313,615 4% % 133,167 2% -58% Debt Services 176,791 2% 23,793 2% 15% 179,9 2% -12% Other Costs 98,513 1% 114,134 1% 16% 198,35 2% 74% Total Expenditures* 8,466,295 1% 8,4,422 1% -1% 8,718,736 1% 4% Amount per Pupil $11,759 $12,1 2% $13,23 1% Current Expenditures** 7,891,498 1% 7,797,869 1% -1% 8,26,479 1% 3% Amount per Pupil $1,96 $11,14 2% $12,18 9% Percent of Expenditures Instruction*** (Total Expenditures) 5,16,833 59% 4,662,57 56% -3% 4,952,389 57% 1% Instruction*** (Current Expenditures) 5,16,833 64% 4,662,57 6% -4% 4,952,389 62% 2% * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction - 1 Transportation - 27 Student Support Services - 21 Food Service - 31 Instructional Support Services - 22 Other Costs - 25/29 and 33 General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Operations & Maintenance - 26 Transfers - 52 Summary of Total Expenditures by Function (All Funds) 6,, 5,, 5,172,389 4,, 3,, 2,, 1,, 358, , ,25 548,227 98,85 21,35 518,3 133, ,9 198, General Administration 3% Transportation 2% Operations & Maintenance 11% School Administration (Building) 6% Instructional Support 2% Student Support Services 4% Summary of Total Expenditures by Function Capital Improvements 2% Food Services 6% Debt Services 2% Instruction 6% Other Costs 2% Instruction Student Support Services Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/6/213 4:44 PM Sumexpen.xlsx Page 1 of 24

7 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,543,363 56% 2,176,213 5% -14% 2,264,512 52% 4% Student Support 95,17 2% 89,61 2% -6% 9,488 2% 1% Instructional Support 69,264 2% 256,17 6% 27% 97,59 2% -62% General Administration 258,18 6% 232,432 5% -1% 246,25 6% 6% School Administration (Building) 52,147 11% 488,33 11% -3% 54,227 12% 3% Operations & Maintenance 86,873 19% 95,65 21% 5% 891,9 2% -2% Transportation 167,717 4% 16,256 4% -4% 161, 4% % Capital Improvements % % % % % Other Costs 76,873 2% 77,294 2% 1% 127,35 3% 65% Total Expenditures 4,573,425 1% 4,385,721 1% -4% 4,383,236 1% % Amount per Pupil $6,352 $6,265-1% $6,651 6% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 3,, Summary of General Fund Expenditures 2,5, 2,264,512 2,, 1,5, 1,, 5, 9,488 97,59 246,25 54, ,9 161, 127, Summary of General Fund Expenditures by Function Operations & Maintenance 2% Transportation 4% School Administration (Building) 11% General Administration 6% Other Costs 3% Student Support 2% Instructional Support 2% Instruction 52% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/6/213 4:44 PM Sumexpen.xlsx Page 2 of 24

8 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 53,841 21% 19,885 34% 14% 84,873 39% -23% Student Support 124,367 49% 149,655 46% 2% 133,5 61% -11% Instructional Support 66,911 26% 63,951 2% -4% % -1% General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 8,449 3% % -1% % % Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 253,568 1% 323,491 1% 28% 218,373 1% -32% Amount per Pupil $352 $462 31% $331-28% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 16, 14, 133,5 12, 1, 8, 6, 4, 84, , Summary of Supplemental General Fund Expenditures by Function Instruction Student Support Student Support 61% Instruction 39% Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/6/213 4:44 PM Sumexpen.xlsx Page 3 of 24

9 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,597,24 54% 2,286,98 49% -12% 2,349,385 51% 3% Student Support 219,537 5% 239,256 5% 9% 223,988 5% -6% Instructional Support 136,175 3% 319,968 7% 135% 97,59 2% -7% General Administration 258,18 5% 232,432 5% -1% 246,25 5% 6% School Administration (Building) 52,147 1% 488,33 1% -3% 54,227 11% 3% Operations & Maintenance 869,322 18% 95,65 19% 4% 891,9 19% -2% Transportation 167,717 3% 16,256 3% -4% 161, 3% % Capital Improvements % % % % % Other Costs 76,873 2% 77,294 2% 1% 127,35 3% 65% Total Expenditures 4,826,993 1% 4,79,212 1% -2% 4,61,69 1% -2% Amount per Pupil $6,74 $6,727 % $6,983 4% 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 3,, 2,5, 2,349,385 2,, 1,5, 1,, 5, 223,988 97,59 246,25 54, ,9 161, 127, Summary of General and Supplemental General Fund Expenditures by Function Transportation 4% Other Costs 3% Operations & Maintenance 19% Instruction 51% Instruction Student Support Instructional Support School Administration (Building) 11% General Administration 5% Instructional Support 2% Student Support 5% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/6/213 4:44 PM Sumexpen.xlsx Page 4 of 24

10 1,6, ,58 1,6,599 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,6,141 1% 971,58 1% -8% 1,6,599 1% 9% Student Support % % % % % Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,6,141 1% 971,58 1% -8% 1,6,599 1% 9% Amount per Pupil $1,472 $1,388-6% $1,69 16% 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 1,2, 1,, 8, 6, 4, , Summary of Special Education Fund by Function Transportation School Administration % Operations General Capital Instructional Student Other (Building) Improvements Administration & Maintenance Costs Support % Instruction Student Support Instructional Support Instruction 1% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/6/213 4:44 PM Sumexpen.xlsx Page 5 of 24

11 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 2,543,363 2,176,213-14% 2,264,512 4% Federal Funds 197, ,698-4% 18,92-5% Supplemental General 53,841 19,885 14% 84,873-23% At Risk (4yr Old) 29,376 28,73-2% 66,1 13% At Risk (K-12) 637, ,755 13% 717,1-1% Bilingual Education % % Virtual Education % % Capital Outlay 35,57 1,25-97% 22, 21363% Driver Education 118 1, % 13,712 3% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,6, ,58-8% 1,6,599 9% Cost of Living % % Vocational Education 127, ,435 3% 194,96 18% Gifts/Grants 3, 19, 533% 139,87 632% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 284,382 26,36-28% 231,354 12% Contingency Reserve % Text Book & Student Material 38,389 28,17-27% Activity Fund 41,568 35,492-15% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,52,43 4,663,532-8% 5,172,389 11% Enrollment (FTE)* % % Amount per Pupil 7,17 6,662-5% 7,849 18% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,52,43 4,663,532-8% 5,172,389 11% 5,2, 5,1, 5,, 4,9, 4,8, 4,7, 4,6, 4,5, 4,4, Instruction Expenditures 5,172,389 5,52,43 4,663, Instruction Expenditures 3,, 2,5, 2,, 1,5, 1,, 5, 2,543,363 2,176,213 2,264,512 1,6, ,58 1,6,599 53,841 19,885 84, 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. 9/6/213 4:44 PM Sumexpen.xlsx Page 6 of 24

12 Student Support Expenditures (21) % % inc/ inc/ Actual Actual dec Budget dec General 95,17 89,61-6% 9,488 1% Federal Funds % % Supplemental General 124, ,655 2% 133,5-11% At Risk (4yr Old) % % At Risk (K-12) 589 % 76, % Bilingual Education % % Virtual Education % % Capital Outlay % 1, % 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 24,5 44,845 83% 48, 7% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 244,37 284,69 17% 358,816 26% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 244,37 284,69 17% 358,816 26% Amount per Pupil $377 $44 17% $544 24% Student Support Expenditures 4, 35, 3, 25, 2, 15, 1, 5, 244,37 284,69 358, 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. 9/6/213 4:44 PM Sumexpen.xlsx Page 7 of 24

13 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 69, ,17 27% 97,59-62% Federal Funds % % Supplemental General 66,911 63,951-4% -1% At Risk (4yr Old) % % At Risk (K-12) 4,356 % -1% Bilingual Education % % Virtual Education % % Capital Outlay % 1, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 3, % 9, % 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 13,5 22, 63% 23, 5% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 153,28 346, % 139,712-6% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 153,28 346, % 139,712-6% Amount per Pupil $213 $ % $212-57% Instructional Support Expenditures 35, 346,336 3, 25, 2, 15, 1, 5, 153,28 139, 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. 9/6/213 4:44 PM Sumexpen.xlsx Page 8 of 24

14 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 258,18 232,432-1% 246,25 6% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 8,254 % 1, 21% 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 25, 32, 28% 33, 3% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 283,18 272,686-4% 289,25 6% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 283,18 272,686-4% 289,25 6% General Administration Expenditures 29, 289,25 285, 283,18 28, 275, 272,686 27, 265, 26, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/6/213 4:44 PM Sumexpen.xlsx Page 9 of 24

15 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 52, ,33-3% 54,227 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % 1, % 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 37,3 33, -11% 34, 3% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 539, ,33-3% 548,227 5% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 539, ,33-3% 548,227 5% School Administration Expenditures 55, 545, 54, 535, 53, 525, 52, 515, 51, 55, 548, , , 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. 9/6/213 4:44 PM Sumexpen.xlsx Page 1 of 24

16 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 86,873 95,65 5% 891,9-2% Federal Funds % % Supplemental General 8,449-1% % At Risk (4yr Old) 3,344-1% % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 22,875 43,732 91% 5, 14% Driver Training % 1,2 44% Declining Enrollment % % Extraordinary School Program % % Food Service 1,245 1,645 32% 5, % 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 19, 2,5 8% 31, 51% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 916, ,313 6% 98,85 1% Enrollment (FTE)* % % Amount per Pupil 1,273 1,389 9% 1,487 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 916, ,313 6% 98,85 1% Operations and Maintenance Expenditures 99, 98, 97, 96, 95, 94, 93, 92, 91, 9, 89, 88, 98,85 972, , 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. 9/6/213 4:44 PM Sumexpen.xlsx Page 11 of 24

17 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 167,717 16,256-4% 161, % Federal Funds % % Supplemental General % % At Risk (4yr Old) 4,14 1,8-74% 1,7 57% At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 26,744 15,294-43% 3, 96% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 7,368 11,517 56% 8,65-25% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8, -1% % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 213, ,147-12% 21,35 7% Enrollment (FTE)* % % Amount per Pupil % 36 14% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 213, ,147-12% 21,35 7% Transportation Expenditures 215, 213,969 21, 25, 2, 21,35 195, 19, 188, , 18, 175, 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. 9/6/213 4:44 PM Sumexpen.xlsx Page 12 of 24

18 Food Services Expenditures (31) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 475, ,873 9% 518,3 % 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 475, ,873 9% 518,3 % Enrollment (FTE)* % % Amount per Pupil % 786 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 475, ,873 9% 518,3 % Food Service Expenditures 52, 519, ,3 51, 5, 49, 48, 475,772 47, 46, 45, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/6/213 4:44 PM Sumexpen.xlsx Page 13 of 24

19 Other Costs (25 & 29: Other Supplemental Services) (33: Community Services Operations) % % inc/ inc/ Actual Actual dec Budget dec General 76,873 77,294 1% 127,35 65% Federal Funds % % Supplemental General % % At Risk (4yr Old) 4,14-1% % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 16,84 % 4, 138% 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 17,5 2, 14% 31, 55% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 98, ,134 16% 198,35 74% Enrollment (FTE)* % % Amount per Pupil % 31 85% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 98, ,134 16% 198,35 74% Other Costs 2, 18, 16, 14, 12, 1, 8, 6, 4, 2, 198,35 114,134 98, 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. 9/6/213 4:44 PM Sumexpen.xlsx Page 14 of 24

20 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 312, ,615 % 133,167-58% 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 312, ,615 % 133,167-58% Enrollment (FTE)* % % Amount per Pupil % 22-55% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 312, ,615 % 133,167-58% Capital Improvements (4) 35, 312, ,615 3, 25, 2, 15, 133,167 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. 9/6/213 4:44 PM Sumexpen.xlsx Page 15 of 24

21 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 27,12 % -1% 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 #2 176, ,691 % 179,9 1% No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 176,791 23,793 15% 179,9-12% Enrollment (FTE)* % % Amount per Pupil % 272-7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 176,791 23,793 15% 179,9-12% Deb Services (51) 25, 2, 195, 19, 185, 18, 175, 17, 165, 16, 23, ,9 176, 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. 9/6/213 4:44 PM Sumexpen.xlsx Page 16 of 24

22 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,157,918 1,276,188 1% 1,352,5 6% Federal Funds % % Supplemental General 716,67 99,259 27% 1,14,377 12% 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 1,874,525 2,185,447 17% 2,366,877 8% Enrollment (FTE)* % % Amount per Pupil 2,64 3,122 2% 3,592 15% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,874,525 2,185,447 17% 2,366,877 8% Transfers (52) 2,5, 2,185,447 2,366,877 2,, 1,874,525 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. 9/6/213 4:44 PM Sumexpen.xlsx Page 17 of 24

23 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General 347 Federal Funds Supplemental General 38,167 54,567 At Risk (4yr Old) At Risk (K-12) Bilingual Education Virtual Education Capital Outlay 496, , ,167 Driver Training 29 3,85 12 Declining Enrollment Extraordinary School Program Food Service 53,66 16,416 25, Professional Development 12,82 9,215 9,23 Parent Education Program Summer School Special Education 119,225 54,244 2, Cost of Living Vocational Education Gifts/Grants 14, ,87 139,87 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 357, , ,917 Text Book & Student Material 39,313 18,886 8,877 Activity Fund 9,494 3,712 13,291 Bond and Interest #1 Bond and Interest #2 263,83 273, ,429 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,53,79 1,184,897 1,6,73 Enrollment (FTE)* Amount per Pupil 2,126 1,693 1,527 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 1,53,79 1,184,897 1,6,73 Unencumbered Cash Balances by Fund 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 1,53,79 1,184,897 1,6,73 July 1, 211 July 1, 212 July 1, 213 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/6/213 4:44 PM Sumexpen.xlsx Page 18 of 24

24 Reserve Funds Unencumbered Cash Balance July 1, 211 July 1, 212 July 1, 213 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 211 July 1, 212 July 1, 213 *School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp, Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed in the Self Insured Fund to pay for claims which may arise from the categories listed above. 9/6/213 4:44 PM Sumexpen.xlsx Page 19 of 24

25 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % 66. 2% Enrollment (FTE)** % 72. 1% 7. -3% % Number of Students - Free Meals % 333 4% 325-2% 325 % Number of Students - Reduced Meals % 58-48% 81 4% 1 23% FTE Enrollment for Budget Authority Enrollment (FTE)** Used for Calculating "Amount per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/6/213 4:44 PM Sumexpen.xlsx Page 2 of 24

26 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 # No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission # Recreation Commission # TOTAL OTHER Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Bond and Interest #2 14% Supplemental General 42% General 44% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest #1 Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/6/213 4:44 PM Sumexpen.xlsx Page 21 of 24

27 Other Information Actual Actual Budget Assessed Valuation $34,42,797 $35,314,799 $34,623,749 Bonded Indebtedness $1,885,625 $1,731,678 $1,621,141 Assessed Valuation $35,4, $35,2, $35,, $34,8, $34,6, $34,4, $34,2, $34,, $33,8, $33,6, $33,4, $35,314,799 $34,623,749 $34,42, Bonded Indebtedness $1,9, $1,85, $1,8, $1,75, $1,7, $1,65, $1,6, $1,55, $1,5, $1,45, $1,885,625 $1,731,678 $1,621, /6/213 4:44 PM Sumexpen.xlsx Page 22 of 24

28 USD 114 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 213 State Federal Local July 1, 214 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 5,735,736 5,116, ,384 XXXXXXXX Supplemental General 1,232,75 57,53 725,247 XXXXXXXX Adult Education At Risk (4yr Old) 67,8 67,8 Adult Supplemental Education At Risk (K-12) 793, ,928 Bilingual Education Virtual Education Capital Outlay 513, ,167 12, 25, Driver Training 14, ,6 8,5 1,25 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 524,285 25, 3, , ,942 95,381 Professional Development 9,23 9,23 Parent Education Program Summer School Special Education 1,6,599 2, 1,4,599 Vocational Education 23,61 29,52 174,18 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 139,87 139,87 Textbook & Student Materials Revolving 8,877 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 431, ,354 XXXXXXXXX Contingency Reserve 394,917 XXXXXXXXX Activity Funds 13,291 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 Bond and Interest #2 179,9 252,429 68,54 17, ,29 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 18,92 xxxxxxxxxxx 18,92 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 11,85,613 1,6,73 6,161, ,523 2,366,877 1,798, ,29 Less Transfers 2,366,877 TOTAL Budget Expenditures $8,718,736 Sources of Revenue - - State, Federal, Local State Revenues 6,147,148 6,178,219 6,161,356 Federal Revenues 44, , ,523 Local Revenues 3,43,566 3,771,145 4,165,775 Total Revenues 9,99,868 1,47,45 1,745,654 Revenues Per Pupil 13,876 14,867 16,36

29 Intentionally left blank