PROFILE INFORMATION. USD Osawatomie

Transcription

1 PROFILE INFORMATION USD Osawatomie School Finance Kansas State Department of Education Landon State Office Building 9 SW Jackson Street, Suite 356 Topeka, Kansas

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 #: 367 Introduction This budget profile provides information regarding USD 367 and the District budget. Interested patrons are encouraged to contact district personnel with questions. All Osawatomie USD 367 schools are fully accredited by the Kansas State Board of Education and has exceeded the adequate yearly progress standard. Osawatomie USD 367 is committed to the future of its students. Our commitment to excellence in teaching is based on our belief in the potential of every student. The primary objective is to provide quality programs and curriculum that will lead to improved student achievement USD 367 has worked diligently in the budget process to provide a budget that reflects fiscal responsibility as well as the overall values of the community. Parental interest, quality instruction, small class size and high expectations create an optimal learning climate. In addition, USD 367 has always enjoyed a high level of community support and involvement that has contributed to its success. Jeffrey Dorsett, President D.J. Needham, Vice-President Marsha Adams Stanton Adams Board Members Gordon Schrader Tammy Booe Kristal Powell Key Staff Superintendent: Gary French Business Office Staff: Nancy Crowley Curriculum & Instruction Staff: Susan Gorman Other Key Contacts: Doug Chisam, OHS Principal; Dan Welch, OMS Principal; Jeff White, Trojan Elementary Principal; Andrea Manes, Swenson Early Childhood Principal The District s Accomplishments and Challenges Accomplishments: All Osawatomie Schools have been fully accredited and has consistently met Adequate Yearly Progress. Osawatomie Schools have celebrated improved test scores the past 5 years. Early interventions were strengthened with the expansion of twelve more students attending the Four-Year Old At-Risk, Pre-School program, and all day Kindergarten. Osawatomie High School offers many concurrent classes. Students can earn college credit while taking advanced high school classes. Osawatomie Schools has begun a Healthy Living emphasis. Osawatomie High School provides a one-to-one laptop program for students. USD 367 has complete a construction project to provide a safer and more efficient school environment. 1

4 Challenges: A major concern for the district is the rising health care costs for its employees. Upgrading infrastructure to meet technology needs. Meeting the needs of our high At-Risk population. 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 Support Expenditures (21) 8. Instructional Support Expenditures (22) 9. General Administration Expenditures (23) 1. School Administration Expenditures (24) 11. Central Services Expenditures (25) 12. Operations and Maintenance Expenditures (26) 13. Transportation Expenditures (27) 14. Other Support Services Expenditures (29) 15. Food Service Expenditures (31) 16. Community Services Operations (33) 17. Capital Improvements (4) 18. Debt Services (51) 19. Miscellaneous Information Transfers (52) 2. Miscellaneous Information Unencumbered Cash Balance by Fund 21. Reserve Funds Unencumbered Cash Balance 2

5 22. Other Information Enrollment Information 23. Miscellaneous Information Mill Rates by Fund 24. 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 follows: Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. KSDE Website Information Available K-12 Statistics (Building, District or State Totals) website below: Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications website below: Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card website below: 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 8,74,69 56% 9,194,759 54% 6% 9,586,83 54% 4% Student Support Services 484,28 3% 442,36 3% -9% 559,849 3% 27% Instructional Support Services 325,985 2% 394,798 2% 21% 427,69 2% 8% Administration & Support 1,86,211 12% 2,194,28 13% 21% 2,114,455 12% -4% Operations & Maintenance 1,338,926 9% 1,543,92 9% 15% 1,767,528 1% 15% Transportation 651,689 4% 596,862 4% -8% 767,35 4% 29% Food Services 87,463 5% 881,37 5% 9% 994,65 6% 13% Capital Improvements 35,989 % 29,191 2% 76% 25, 1% -14% Debt Services 1,324,429 9% 1,413,73 8% 7% 1,48,792 8% % Other Costs % 11,81 % % % -1% Total Expenditures* 15,479,329 1% 16,963,117 1% 1% 17,876,316 1% 5% Amount per Pupil $13,543 $14,486 7% $15,266 5% Current Expenditures** 13,988,581 1% 14,956,376 1% 7% 15,517,524 1% 4% Amount per Pupil $12,238 $12,772 4% $13,252 4% Percent of Expenditures Instruction*** (Total Expenditures) 8,617,369 56% 9,185,82 54% -2% 9,411,83 53% -1% Instruction*** (Current Expenditures) 8,617,369 62% 9,185,82 61% -1% 9,411,83 61% % * 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 - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 51 Transfers ,, 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, 9,586,83 Summary of Total Expenditures by Function (All Funds) 559, ,69 2,114,455 1,767, ,35 994,65 1,48,792 25, Food Services 6% Transportation 4% Operations & Maintenance 1% Administration & Support 12% Instructional Support 2% Summary of Total Expenditures by Function Capital Improvements 1% Student Support Services 3% Debt Services 8% Instruction 54% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 1/9/215 1:14 AM Sumexpen.xlsx Page 1 of 27

7 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,188,185 62% 3,551,665 63% 11% 3,361,85 62% -5% Student Support 188,839 4% 196,383 4% 4% 212,7 4% 8% Instructional Support 166,43 3% 254,613 5% 53% 247,259 5% -3% Administration & Support 1,514,124 3% 1,545,932 28% 2% 1,541,35 28% % Operations & Maintenance 43,585 1% 47,18 1% 8% 49,7 1% 6% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 5,11,136 1% 5,595,71 1% 1% 5,412,859 1% -3% Amount per Pupil $4,463 $4,779 7% $4,622-3% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 4,, Summary of General Fund Expenditures 3,5, 3,361,85 3,, 2,5, 2,, 1,5, 1,541, ,, 5, Instruction 212,7 247,259 Student Support Instructional Support Administration & Support Operations & Maintenance 49,7 Transportation Capital Improvements Other Costs Summary of General Fund Expenditures by Function Administration & Support 28% Instructional Support 5% Student Support 4% Operations & Maintenance 1% Instruction 62% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 1/9/215 1:14 AM Sumexpen.xlsx Page 2 of 27

8 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 124,196 8% 193,53 9% 55% 75, 4% -61% Student Support % 563 % % 1,917 % 24% Instructional Support % % % % % Administration & Support 3,941 % 8,67 4% 1932% 8, 4% % Operations & Maintenance 1,254,433 78% 1,425,795 7% 14% 1,411, 73% -1% Transportation 232,792 14% 334,691 16% 44% 36, 19% 8% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,615,362 1% 2,34,169 1% 26% 1,927,917 1% -5% Amount per Pupil $1,413 $1,737 23% $1,646-5% 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 1,6, 1,4, 1,411, 1,2, 1,, 8, 6, 4, 36, , 75, Instruction Student Support 1,917 Instructional Support 8, Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Supplemental General Fund Expenditures by Function Transportation 19% Instruction 4% Administration & Support 4% Operations & Maintenance 73% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 1/9/215 1:14 AM Sumexpen.xlsx Page 3 of 27

9 188, , , ,43 254, , , ,691 36, 1,518,65 1,625,999 1,621,35 1,298,18 1,472,93 1,46,7 3,312,381 3,744,718 3,436,85 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,312,381 49% 3,744,718 49% 13% 3,436,85 47% -8% Student Support 188,839 3% 196,946 3% 4% 214,617 3% 9% Instructional Support 166,43 2% 254,613 3% 53% 247,259 3% -3% Administration & Support 1,518,65 23% 1,625,999 21% 7% 1,621,35 22% % Operations & Maintenance 1,298,18 19% 1,472,93 19% 13% 1,46,7 2% -1% Transportation 232,792 3% 334,691 4% 44% 36, 5% 8% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 6,716,498 1% 7,629,87 1% 14% 7,34,776 1% -4% Amount per Pupil $5,876 $6,516 11% $6,269-4% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 of the Sumexpen and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 4,, 3,5, 3,, 2,5, 2,, 1,5, ,, 5, Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 2% Transportation 5% Instruction Administration & Support 22% Instruction 47% Student Support Instructional Support Administration & Support Operations & Maintenance Instructional Support 3% Student Support 3% Transportation Capital Improvements Other Costs 1/9/215 1:14 AM Sumexpen.xlsx Page 4 of 27

10 33,72 336, , ,5 2,45,7 2,398,913 2,889,87 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,45,7 87% 2,398,913 91% % 2,889,87 91% 2% Student Support 33,72 1% % -1% % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 336,852 12% 247,893 9% -26% 271,5 9% 1% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,776,272 1% 2,646,86 1% -5% 3,16,587 1% 19% Amount per Pupil $2,429 $2,26-7% $2,699 19% 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 3,, 2,5, 2,, 1,5, ,, , Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Special Education Fund by Function Transportation 9% Instruction Student Support Instructional Support Instruction 91% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 1/9/215 1:14 AM Sumexpen.xlsx Page 5 of 27

11 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 3,188,185 3,551,665 11% 3,361,85-5% Federal Funds 354, ,824 8% 38,567-1% Supplemental General 124, ,53 55% 75, -61% At Risk (4yr Old) 65, 45,69-3% 5,5 11% At Risk (K-12) 1,5, 1,55, 3% 1,55, % Bilingual Education % % Virtual Education % % Capital Outlay 87,24 9,677-89% 175, 178% Driver Education 11,267 15,816 4% 19,634 24% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 2,45,7 2,398,913 % 2,889,87 2% Cost of Living % % Vocational Education 199,22 26,459 4% 194,226-6% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 459,25 448,63-2% 518,2 16% Contingency Reserve % Text Book & Student Material 1,583 53,384 44% Activity Fund 36,642 35,336-4% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 8,442,36 8,891,799 5% 9,214,64 4% Enrollment (FTE)* 1,143. 1,171. 2% 1,171. % Amount per Pupil 7,386 7,593 3% 7,869 4% Adult Education 49,946 5,612 1% 52,19 3% Adult Supplemental Education 212, ,348 19% 32, 27% Tuition Reimbursement % % Special Education Coop % % TOTAL 8,74,69 9,194,759 6% 9,586,83 4% 9,6, 9,4, 9,2, 9,, 8,8, 8,6, 8,4, 8,2, Instruction Expenditures 9,586,83 9,194,759 8,74, Instruction Expenditures 4,, 3,, 2,, 3,188,185 3,551,665 2,45,7 2,398,913 3,361,85 2,889,87 General Supplemental General Special Education 1,, 124, ,53 75, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 1/9/215 1:14 AM Sumexpen.xlsx Page 6 of 27

12 Student Support Expenditures (21) % % inc/ inc/ Actual Actual dec Budget dec General 188, ,383 4% 212,7 8% Federal Funds % % Supplemental General 563 % 1,917 24% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 7,9-1% 75, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 19,755 19,755 % 2, 1% Summer School % % Special Education 33,72-1% % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 27,434 3,55 11% 37,4 22% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 276, ,251-11% 347,17 4% Enrollment (FTE)* 1,143. 1,171. 2% 1,171. % Amount per Pupil % 296 4% Adult Education 28,544 24,487-14% 28,832 18% Adult Supplemental Education 178,646 17,622-4% 184, 8% Tuition Reimbursement % % Special Education Coop % % TOTAL 484,28 442,36-9% 559,849 27% Student Support Expenditures 6, 5, 4, 484,28 442,36 559,849 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 1/9/215 1:14 AM Sumexpen.xlsx Page 7 of 27

13 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 166,43 254,613 53% 247,259-3% 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 15,465 2,757 34% 43,5 11% 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 25,343 25,943 2% 39,6 53% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 27,211 31,313 45% 33,359 1% Enrollment (FTE)* 1,143. 1,171. 2% 1,171. % Amount per Pupil % 282 1% Adult Education % % Adult Supplemental Education 118,774 93,485-21% 97,25 4% Tuition Reimbursement % % Special Education Coop % % TOTAL 325, ,798 21% 427,69 8% Instructional Support Expenditures 45, 4, 35, 3, 25, 2, 15, 1, 5, 427,69 394, , 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 1/9/215 1:14 AM Sumexpen.xlsx Page 8 of 27

14 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 77,695 72,238 2% 798,7 11% Federal Funds % % Supplemental General 3,941 8, % 8, % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 248,331 % 1, -6% 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 184,835 22,726 19% 245, 11% Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 31,2 29,89-4% 44,85 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 927,473 1,299,252 4% 1,268,55-2% Enrollment (FTE)* 1,143. 1,171. 2% 1,171. % Amount per Pupil 811 1,11 37% 1,83-2% Adult Education 1, % 1, 59% Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 928,814 1,299,882 4% 1,269,55-2% General Administration Expenditures 1,4, 1,299,882 1,269,55 1,2, 1,, 928,814 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 1/9/215 1:14 AM Sumexpen.xlsx Page 9 of 27

15 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 686,97 697,349 2% 69,25-13% 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 59,338 57,488-3% 83,8 46% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 746,38 754,837 1% 693,5-8% Enrollment (FTE)* 1,143. 1,171. 2% 1,171. % Amount per Pupil % 592-8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 746,38 754,837 1% 693,5-8% School Administration Expenditures 76, 75, 74, 73, 72, 71, 7, 69, 68, 67, 66, 754, ,38 693, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 1/9/215 1:14 AM Sumexpen.xlsx Page 1 of 27

16 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 119, ,345 7% 133,4 4% 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 11,63 11,144-4% 18,5 66% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 131,89 139,489 6% 151,9 9% Enrollment (FTE)* 1,143. 1,171. 2% 1,171. % Amount per Pupil % 13 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 131,89 139,489 6% 151,9 9% Central Services Expenditures 155, 151,9 15, 145, 14, 139, , 131,89 13, 125, 12, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 1/9/215 1:14 AM Sumexpen.xlsx Page 11 of 27

17 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 43,585 47,18 8% 49,7 6% Federal Funds % % Supplemental General 1,254,433 1,425,795 14% 1,411, -1% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 33,2 % 25, 658% Driver Training 1,546 1,579 2% 1,6 1% Declining Enrollment % % Extraordinary School Program % % Food Service 1, % 6, % 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 37,183 35,528-4% 47,9 35% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,338,698 1,543,92 15% 1,767,28 15% Enrollment (FTE)* 1,143. 1,171. 2% 1,171. % Amount per Pupil 1,171 1,318 13% 1,59 15% Adult Education 228-1% 5 % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,338,926 1,543,92 15% 1,767,528 15% Operations and Maintenance Expenditures 1,8, 1,6, 1,4, 1,338,926 1,543,92 1,767,528 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 1/9/215 1:14 AM Sumexpen.xlsx Page 12 of 27

18 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General 232, ,691 44% 36, 8% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 36, -1% 1, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 336, ,893-26% 271,5 1% Cost of Living % % Vocational Education 33,56-1% 17, % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 12,989 14,278 1% 18,85 32% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 651, ,862-8% 767,35 29% Enrollment (FTE)* 1,143. 1,171. 2% 1,171. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 651, ,862-8% 767,35 29% Transportation Expenditures 8, 7, 6, 5, 4, 3, 2, 1, 651, , , 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 1/9/215 1:14 AM Sumexpen.xlsx Page 13 of 27

19 Other Support Services Expenditures (29) % % 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 11,81 % -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 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 11,81 % -1% Enrollment (FTE)* 1,143. 1,171. 2% 1,171. % Amount per Pupil 1 % -1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 11,81 % -1% Other Support Services Expenditures 12, 11,81 1, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 1/9/215 1:14 AM Sumexpen.xlsx Page 14 of 27

20 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 781, ,88 9% 96, 12% 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 25,626 26,427 3% 34,65 31% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 87, ,37 9% 994,65 13% Enrollment (FTE)* 1,143. 1,171. 2% 1,171. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 87, ,37 9% 994,65 13% Food Service Expenditures 1,, 9, 8, 7, 6, 5, 4, 3, 2, 1, 994,65 881,37 87, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 1/9/215 1:14 AM Sumexpen.xlsx Page 15 of 27

21 Community Services Operations (33) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* 1,143. 1,171. 2% 1,171. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Community Services Operations (33) NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 1/9/215 1:14 AM Sumexpen.xlsx Page 16 of 27

22 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 35,989 29,191 76% 25, -14% 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 35,989 29,191 76% 25, -14% Enrollment (FTE)* 1,143. 1,171. 2% 1,171. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 35,989 29,191 76% 25, -14% Capital Improvements (4) 3, 25, 29,191 25, 2, 15, 1, 5, 35, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 1/9/215 1:14 AM Sumexpen.xlsx Page 17 of 27

23 Debt Services Expenditures (51) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 1,324,429 1,413,73 7% 1,48,792 % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,324,429 1,413,73 7% 1,48,792 % Enrollment (FTE)* 1,143. 1,171. 2% 1,171. % Amount per Pupil 1,159 1,27 4% 1,23 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,324,429 1,413,73 7% 1,48,792 % Debt Services (51) 1,42, 1,4, 1,38, 1,36, 1,413,73 1,48,792 1,34, 1,32, 1,3, 1,28, 1,26, 1,324, 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 1/9/215 1:14 AM Sumexpen.xlsx Page 18 of 27

24 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 3,766,353 3,464,83-8% 6,569,625 9% Federal Funds % % Supplemental General 784, ,78 19% 1,1, 18% 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 % XXXXXXXX % 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 4,55,991 4,399,538-3% 7,669,625 74% Enrollment (FTE)* 1,143. 1,171. 2% 1,171. % Amount per Pupil 3,982 3,757-6% 6,55 74% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,55,991 4,399,538-3% 7,669,625 74% Transfers (52) 8,, 7,669,625 7,, 6,, 5,, 4,55,991 4,399,538 4,, 3,, 2,, 1,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. * Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 1/9/215 1:14 AM Sumexpen.xlsx Page 19 of 27

25 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 213 July 1, 214 July 1, 215 General Federal Funds Supplemental General 3,241 6, At Risk (4yr Old) At Risk (K-12) Bilingual Education Virtual Education Capital Outlay 658, ,512 78,97 Driver Training 12,972 16,795 16,446 Declining Enrollment Extraordinary School Program Food Service 18,353 18,14 8,234 Professional Development 8,246 8,281 13,867 Parent Education Program Summer School Special Education 2, ,964 23,51 Cost of Living Vocational Education Gifts/Grants 44,695 65,38 71,925 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve 169,93 39,454 KPERS Spec. Ret. Contribution Contingency Reserve 155, ,123 2, Text Book & Student Material 1,333 1,29 2,192 Activity Fund 1,98 Bond and Interest #1 646, , ,748 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,76,251 2,25,34 2,399,59 Enrollment (FTE)* 1,143. 1,171. 1,171. Amount per Pupil 1,54 1,73 2,49 Adult Education 228 Adult Supplemental Education 119,455 88,268 57,42 Tuition Reimbursement Special Education Coop TOTAL 1,879,934 2,113,572 2,456,632 Unencumbered Cash Balances by Fund 2,5, 2,, 1,879,934 2,113,572 2,456,632 1,5, 1,, 5, July 1, 213 July 1, 214 July 1, 215 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 current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 1/9/215 1:14 AM Sumexpen.xlsx Page 2 of 27

26 Reserve Funds Unencumbered Cash Balance July 1, 213 July 1, 214 July 1, 215 Special Reserve 169,93 39,454 TOTAL OTHER 169,93 39,454 Amount per Pupil $ $145 $333 Unencumbered Cash Balances by Fund (Reserve Funds Only) 4, 35, 3, 25, 2, 15, 1, 5, 39, ,93 July 1, 213 July 1, 214 July 1, 215 *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. 1/9/215 1:14 AM Sumexpen.xlsx Page 21 of 27

27 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 1,89.2 1,89. % 1,131. 4% 1, % 1,159. % Enrollment (FTE)** 1,1.7 1,11. % 1,143. 4% 1,171. 2% 1,171. % Number of Students - Free Meals % 671 3% 76 5% 7-1% Number of Students - Reduced Meals % 167-2% % 17 19% 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). ** Enrollment (FTE) includes the current year enrollment on September 2, February 2, 4 yr old at-risk, and virtual. It does not include non-funded preschool or full-day kindergarten not on an IEP. 1/9/215 1:14 AM Sumexpen.xlsx Page 22 of 27

28 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 # Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission Rec Comm Employee Bnfts... TOTAL OTHER Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Bond and Interest #1 19% Capital Outlay 13% General 34% Supplemental General 34% 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 1/9/215 1:14 AM Sumexpen.xlsx Page 23 of 27

29 Other Information Actual Actual Budget Assessed Valuation $42,52,738 $42,742,215 $48,615,286 Bonded Indebtedness $14,, $16,38, $15,435, Assessed Valuation $49,, $48,, $47,, $46,, $45,, $44,, $43,, $42,, $41,, $4,, $39,, $42,52,738 $42,742,215 $48,615, Bonded Indebtedness $16,5, $16,, $15,5, $15,, $14,5, $14,, $13,5, $13,, $12,5, $16,38, $15,435, $14,, /9/215 1:14 AM Sumexpen.xlsx Page 24 of 27

30 USD 367 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 215 State Federal Local July 1, 216 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 11,982,484 11,982,484 Supplemental General 3,27, ,961,727 1,65,946 XXXXXXXX Adult Education 82,351 xxxxxxxxxxxx 82,351 At Risk (4yr Old) 5,5 xxxxxxxxxxxx 5,5 Adult Supplemental Education 61,25 57,42 xxxxxxxxxxxx 544,28 At Risk (K-12) 1,55, xxxxxxxxxxxx 1,55, Bilingual Education xxxxxxxxxxxx Virtual Education Capital Outlay 95, 78,97 133, , , Driver Training 21,234 16,446 4,788 xxxxxxxxxxxx Declining Enrollment XXXXXXXX Extraordinary School Program xxxxxxxxxxxx Food Service 966,828 8,234 6,68 573,141 xxxxxxxxxxxx 5, 328,773 Professional Development 43,5 13,867 xxxxxxxxxxxx 3, 367 Parent Education Program 2, xxxxxxxxxxxx 2, Summer School xxxxxxxxxxxx Special Education 3,16,587 23,51 xxxxxxxxxxxx 2,83,537 2, 73,46 Vocational Education 211,226 11,226 xxxxxxxxxxxx 2, Special Liability Expense Fund Special Reserve Fund 39,454 XXXXXXXX Gifts and Grants 245, 71,925 25, 76,925 Textbook & Student Materials Revolving 2,192 XXXXXXXX School Retirement xxxxxxxxxxxx Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 843,75 843,75 XXXXXXXXX Contingency Reserve 2, XXXXXXXXX Activity Funds XXXXXXXXX Tuition Reimbursement Bond and Interest #1 1,48, ,748 82, , ,592 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note xxxxxxxxxxxx Coop Special Education Federal Funds 38,567 xxxxxxxxxxx 38,567 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 25,545,941 2,456,632 12,88, ,78 7,669,625 3,479,834 1,229,344 Less Transfers 7,669,625 TOTAL Budget Expenditures $17,876,316 Sources of Revenue - - State, Federal, Local State Revenues 1,531,95 12,454,591 12,88,132 Federal Revenues 91, ,76 953,78 Local Revenues* 4,722,196 4,565,629 3,479,834 Total Revenues 16,164,692 18,19,98 17,241,674 Revenues Per Pupil 14,142 15,389 14,724 Effective July 1, 214 ( school year) KSA states proceeds from the Ad Valorem taxes levied for the General Fund shall be remitted to the State Treasurer. Such remittance shall be redistributed as state general aid. *Excludes "Transfers" to avoid duplication of revenue.

31 1,, 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, Summary of Total Expenditures by Function (All Funds) USD Osawatomie - Summary 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 9,6, ,4, ,2, ,, 8,8, 8,6, 8,4, 8,2, Mill Levies by Fund Average Salary , 7, 6, 5, 4, 3, 2, 1, Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 14, 12, 1, 8, 6, 4, 2,

32 Intentionally left blank