Remington U.S.D. #206

Transcription

1 Remington U.S.D. #26

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 24-5 Budget General Information USD #: 26 Introduction USD 26 continues to maintain high standards for the education of our students. Our student achievement on state and national assessments is above average and we are able to provide a rich and varied curriculum for a district of our size. Many of our classes have been recognized for reaching the Standard of excellence by KSDE. Board Members Call the district office at to contact any U.S.D. #26 Board Member. Doug Claassen, Member Kendall Claassen, Member Jayne Carey, Member Penny McNeill, Member Tom Sommers, Vice President Bret Mosiman, Member Mark Zonnefeld, President Key Staff Superintendent: James E. Regier Business Office Staff: Martina Bumm, Clerk and Sue Johnson, Secretary/Treasurer Curriculum & Instruction Staff: James E. Regier Other Key Contacts: Tammy Sweatland RES Principal, Bruce Krase RMS Principal, Tim Bumgarner RHS Principal The District s Accomplishments and Challenges Accomplishments: All three buildings are fully implemented MTSS and are in the process of implementing the new Kansas State Curriculum Standards. District attendance figures and graduation rates are high and dropout rates are low. All three attendance centers have achieved the Standard of Excellence in at least one area on State Assessments. Data continues to guide our instruction and decision making; we know that improvement is an ongoing process. We continue to invest in technology and are making progress in the daily incorporation of technology into our classrooms. Challenges: Funding and enrollment continue to be a concern, while enrollment has been rather steady for the past several years our elementary class sizes are shrinking. Our geographic location would lead us to believe that we are in a prime location for future growth. We continue to work with our cities to create an attractive environment which encourages growth in both business and residence. Funding has not been equal to the mandates that have been added these past six years; more is required of our staff with funding remaining essentially flat.

4 Supplemental Information for the Following Tables. 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 () 7. Student Support Expenditures (2) 8. Instructional Support Expenditures (22) 9. General Administration Expenditures (23). School Administration Expenditures (24). Central Services Expenditures (25) 2. Operations and Maintenance Expenditures (26) 3. Transportation Expenditures (27) 4. Other Support Services Expenditures (29) 5. Food Service Expenditures (3) 6. Community Services Operations (33) 7. Capital Improvements (4) 8. Debt Services (5) 9. Miscellaneous Information Transfers (52) 2. Miscellaneous Information Unencumbered Cash Balance by Fund 2. Reserve Funds Unencumbered Cash Balance 22. Other Information Enrollment Information 23. Miscellaneous Information Mill Rates by Fund 24. Other Information Assessed Valuation and Bonded Indebtedness 2

5 Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 3

6 KSDE Website Information Available K-2 Statistics (Building, District or State Totals) Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) 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 4

7 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,877,447 59% 4,93,824 58% 8% 4,4,69 56% -2% Student Support Services 5,79 % 56,57 % % 65,32 % 6% Instructional Support Services 4,99 2% 4,896 2% % 2,89 2% 5% Administration & Support 664,89 % 697,824 % 5% 73,58 % 5% Operations & Maintenance 526,39 8% 599,592 8% 4% 568,63 8% -5% Transportation 382,96 6% 394,55 5% 3% 4,3 6% 4% Food Services 3,879 5% 282,37 4% -% 32,43 4% % Capital Improvements 27,5 4% 42,63 6% 56% 47, 6% 2% Debt Services 375,5 6% 445,28 6% 9% 57,469 8% 28% Other Costs % % % % % Total Expenditures* 6,573,94 % 7,24,88 % % 7,364,395 % 2% Amount per Pupil $2,74 $3,34 % $4,62 6% Current Expenditures** 5,98,78 % 6,256,65 % 6% 6,249,926 % % Amount per Pupil $,942 $,586 6% $2,9 4% Percent of Expenditures Instruction*** (Total Expenditures) 3,86,24 59% 4,5,487 58% -% 4,84,69 55% -3% Instruction*** (Current Expenditures) 3,86,24 65% 4,5,487 66% % 4,84,69 65% -% * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-2), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #, 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 6, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 6, Code 62, Code 63) Note: Percentages on charts are within +-% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction - Transportation - 27 Student Support Services - 2 Food Service - 3 Instructional Support Services - 22 Other Costs - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 5 Transfers ,5, 4,4,69 4,, 3,5, 3,, 2,5, 2,,,5,,, 5, Summary of Total Expenditures by Function (All Funds) 65,32 2,89 73,58 568,63 4,3 32,43 47, 57, Summary of Total Expenditures by Function Capital Improvements 6% Food Services 4% Debt Services 8% Other Costs % Instruction Student Support Services Instructional Support Transportation 5% Operations & Maintenance 8% Administration & Support % Instructional Support 2% Student Support Services % Instruction 56% Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/7/24 2: PM Sumexpen.xlsx Page of 3

8 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,289,73 8% 2,357,746 8% 3% 2,4,5 8% 2% Student Support 5,459 % 5,67 % -5% 5,5 % 6% Instructional Support,694 % 3,99 % 3% 4,6 % 5% Administration & Support,588 % 2,75 % 37% 2,2 % % Operations & Maintenance 28,48 8% 235,5 8% 8% 24,55 8% 3% Transportation 322,373 % 33,672 % -6% 3,5 % 3% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,847,767 % 2,97,73 % 2% 2,976,85 % 2% Amount per Pupil $5,274 $5,43 2% $5,725 6% The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items. 2,5, 2,4,5 Summary of General Fund Expenditures 2,,,5,,, , 24,55 3,5 Instruction Student Support 5,5 4,6 2,2 Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of General Fund Expenditures by Function Operations & Maintenance 8% Transportation % Instructional Support % Student Support % Administration & Support % Capital Improvements % Other Costs % Instruction 8% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 2: PM Sumexpen.xlsx Page 2 of 3

9 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 6,9 6% 65,974 6% 8% 64, 6% -3% Student Support 24,484 2% 25,35 2% 3% 26,65 2% 5% Instructional Support 82,288 8% 84,375 7% 3% 82,29 7% -2% Administration & Support 62,37 58% 646,832 56% 4% 669,99 59% 3% Operations & Maintenance 286,725 27% 342,234 29% 9% 297, 26% -3% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures,75,58 %,64,73 % 8%,39,24 % -2% Amount per Pupil $,99 $2,57 8% $2,9 2% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-3 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 7, 669,99 6, 5, 4, 3, 2, 297, , 64, Instruction 26,65 Student Support 82,29 Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 26% Capital Improvements % Other Costs % Transportation % Instruction 6% Administration & Support 59% Student Support 2% Instructional Support 7% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 2: PM Sumexpen.xlsx Page 3 of 3

10 29,943 3,482 32,5 92,982 98,294 96,89 322,373 33,672 3,5 62, ,7 67,399 55,25 577, ,65 2,35,363 2,423,72 2,465,5 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,35,363 6% 2,423,72 59% 3% 2,465,5 6% 2% Student Support 29,943 % 3,482 % 2% 32,5 % 5% Instructional Support 92,982 2% 98,294 2% 6% 96,89 2% -% Administration & Support 62,959 6% 649,7 6% 4% 67,399 6% 3% Operations & Maintenance 55,25 3% 577,285 4% 4% 538,65 3% -7% Transportation 322,373 8% 33,672 7% -6% 3,5 8% 3% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,922,825 % 4,82,46 % 4% 4,6,9 % % Amount per Pupil $7,264 $7,56 4% $7,96 5% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-3 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 2,5, 2,,,5, 22-23,, , Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 3% Transportation 8% Capital Improvements % Other Costs % Instruction Student Support Administration & Support 6% Instructional Support 2% Student Support % Instruction 6% Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 2: PM Sumexpen.xlsx Page 4 of 3

11 49,6 39,349 4,8 653,43 822,64 77,747 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 653,43 93% 822,64 95% 26% 77,747 95% -6% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 49,6 7% 39,349 5% -2% 4,8 5% 4% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 72,446 % 86,99 % 23% 82,547 % -6% Amount per Pupil $,3 $,596 23% $,563-2% The Summary of Special Education Fund Expenditures chart information comes from pages 6-3 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 9, 8, 7, 6, 5, 4, 3, ,, Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Special Education Fund by Function Transportation 5% Instruction Student Support Instructional Support Instruction 95% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 2: PM Sumexpen.xlsx Page 5 of 3

12 Instruction Expenditures () % % inc/ inc/ Actual Actual dec Budget dec General 2,289,73 2,357,746 3% 2,4,5 2% Federal Funds 76,52 68,98 -% 78,56 5% Supplemental General 6,9 65,974 8% 64, -3% At Risk (4yr Old) 37,39 39,85 5% 4,5 3% At Risk (K-2) 35,3 37,54-9% 324,7 2% Bilingual Education 3,596 3, % 32, 4% Virtual Education % % Capital Outlay 6,423 43,337 64% 3, -3% Driver Education 6,6 % 7, 6% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 653,43 822,64 26% 77,747-6% Cost of Living % % Vocational Education 7,385 55,624-2% 6,9 9% Gifts/Grants 24,453 8,86-26% 45, 47% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 25,3 23,565 7% 259,88 2% Contingency Reserve % Text Book & Student Material 2,22 22,585 86% Activity Fund 68, 5,44 69% -% Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,877,447 4,93,824 8% 4,4,69-2% Enrollment (FTE)* % % Amount per Pupil 7,8 7,766 8% 7,93 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,877,447 4,93,824 8% 4,4,69-2% 4,2, 4,, Instruction Expenditures 4,93,824 4,4,69 4,, 3,9, 3,877,447 3,8, 3,7, Instruction Expenditures 2,5, 2,,,5,,, 5, 2,289,73 2,357,746 2,4,5 653,43 822,64 77,747 6,9 65,974 64, 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. 9/7/24 2: PM Sumexpen.xlsx Page 6 of 3

13 Student Support Expenditures (2) % % inc/ inc/ Actual Actual dec Budget dec General 5,459 5,67-5% 5,5 6% Federal Funds % % Supplemental General 24,484 25,35 3% 26,65 5% At Risk (4yr Old) % % At Risk (K-2) % % 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 2,776 26,35 25% 33,7 27% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,79 56,57 % 65,32 6% Enrollment (FTE)* % % Amount per Pupil 94 5 % 26 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,79 56,57 % 65,32 6% Amount per Pupil $3 $5 2% $29 2% Student Support Expenditures 7, 6, 5, 4, 3, 2,, 5,79 56,57 65, 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. 9/7/24 2: PM Sumexpen.xlsx Page 7 of 3

14 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General,694 3,99 3% 4,6 5% Federal Funds 2,532,8-29% 2, % Supplemental General 82,288 84,375 3% 82,29-2% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 9,45 4,82-24% 22, 49% 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,99 4,896 % 2,89 5% Enrollment (FTE)* % % Amount per Pupil % 232 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,99 4,896 % 2,89 5% Amount per Pupil $23 $23 % $232 9% Instructional Support Expenditures 2, 2, 9, 8, 7, 6, 5, 4, 3, 2,, 4,99 4,896 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 2: PM Sumexpen.xlsx Page 8 of 3

15 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 49 % 5 9% Federal Funds % % Supplemental General 85,76 26,736 7% 28, % At Risk (4yr Old) % % At Risk (K-2) % % 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,877 4,86 9% 7,93 26% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 97,638 23,34 7% 236,43 2% Enrollment (FTE)* % % Amount per Pupil % 455 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 97,638 23,34 7% 236,43 2% General Administration Expenditures 24, 23, 22, 23,34 236,43 2, 2, 97,638 9, 8, 7, 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. 9/7/24 2: PM Sumexpen.xlsx Page 9 of 3

16 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General % 4-6% Federal Funds % % Supplemental General 333,2 32,345-4% 343,83 7% At Risk (4yr Old) % % At Risk (K-2) % % 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 25,62 29,555 5% 36,335 23% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 359,4 35,379-2% 38,538 8% Enrollment (FTE)* % % Amount per Pupil % 732 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 359,4 35,379-2% 38,538 8% School Administration Expenditures 385, 38, 375, 37, 365, 36, 355, 35, 345, 34, 335, 38, ,4 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 2: PM Sumexpen.xlsx Page of 3

17 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General,36,277-6%,3 2% Federal Funds % % Supplemental General,399 8,75 7% 7,396 -% At Risk (4yr Old) % % At Risk (K-2) % % 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 5,38 5,76-6% 4,843-5% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 8,4 5,4 6% 3,539 -% Enrollment (FTE)* % % Amount per Pupil % 28 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 8,4 5,4 6% 3,539 -% Central Services Expenditures 6, 5,4 4, 3,539 2,, 8, 8,4 6, 4, 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. 9/7/24 2: PM Sumexpen.xlsx Page of 3

18 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 28,48 235,5 8% 24,55 3% Federal Funds % % Supplemental General 286, ,234 9% 297, -3% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 3,535,768-5% 3, 7% 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 7,299 2,539 9% 26,43 29% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 526,39 599,592 4% 568,63-5% Enrollment (FTE)* % % Amount per Pupil 974, 4%,92-2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 526,39 599,592 4% 568,63-5% Operations and Maintenance Expenditures 6, 599,592 58, 568,63 56, 54, 526,39 52, 5, 48, 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. 9/7/24 2: PM Sumexpen.xlsx Page 2 of 3

19 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 322,373 33,672-6% 3,5 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 36,99 % 4, 8% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 49,6 39,349-2% 4,8 4% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution,527 4,44 22% 9, 35% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 382,96 394,55 3% 4,3 4% Enrollment (FTE)* % % Amount per Pupil % 79 8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 382,96 394,55 3% 4,3 4% Transportation Expenditures 45, 4, 45, 4, 395, 39, 385, 38, 375, 37, 365, 4,3 394,55 382, 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. 9/7/24 2: PM Sumexpen.xlsx Page 3 of 3

20 Other Support Services Expenditures (29) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Other Support Services Expenditures 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. 9/7/24 2: PM Sumexpen.xlsx Page 4 of 3

21 Food Services Expenditures (3) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 3,95 27,47 -% 297,7 % 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,964,567 5% 4,443 25% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3, ,37 -% 32,43 % Enrollment (FTE)* % % Amount per Pupil % 6 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3, ,37 -% 32,43 % Food Service Expenditures 35, 3, 35, 3, 295, 29, 285, 28, 275, 27, 265, 3,879 32,43 282, 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. 9/7/24 2: PM Sumexpen.xlsx Page 5 of 3

22 Community Services Operations (33) % % chart and graph ch inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 2: PM Sumexpen.xlsx Page 6 of 3

23 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 27,5 42,63 56% 47, 2% 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 27,5 42,63 56% 47, 2% Enrollment (FTE)* % % Amount per Pupil % 94 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 27,5 42,63 56% 47, 2% Capital Improvements (4) 5, 45, 4, 35, 3, 25, 2, 5,, 5, 47, 42,63 27, 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. 9/7/24 2: PM Sumexpen.xlsx Page 7 of 3

24 Debt Services Expenditures (5) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % 56,5 % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # 375,5 445,28 9% 45,39-7% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 375,5 445,28 9% 57,469 28% Enrollment (FTE)* % % Amount per Pupil %,99 33% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 375,5 445,28 9% 57,469 28% Deb Services (5) 6, 57,469 5, 4, 3, 2,, 375,5 445, 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. 9/7/24 2: PM Sumexpen.xlsx Page 8 of 3

25 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General,339,529,34,443-3%,27,28-7% Federal Funds % % Supplemental General 272, ,857-5% 235,76-9% At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL,62,83,562,3-3%,452,968-7% Enrollment (FTE)* % % Amount per Pupil 2,986 2,893-3% 2,794-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL,62,83,562,3-3%,452,968-7% Transfers (52),65,,62,83,6,,562,3,55,,5,,45,,452,968,4,,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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/7/24 2: PM Sumexpen.xlsx Page 9 of 3

26 Miscellaneous Information Unencumbered Cash Balance by Fund July, 22 July, 23 July, 24 General 2, Federal Funds Supplemental General 6,97 29,67 28,99 At Risk (4yr Old) 5, At Risk (K-2) 93,95 6,53 8,7 Bilingual Education Virtual Education Capital Outlay 526,32,284,57,262,52 Driver Training 3,77 3,77 23,467 Declining Enrollment Extraordinary School Program Food Service 79,354 85,854 94,5 Professional Development 33,924 34,687 39,885 Parent Education Program Summer School Special Education 526,67 547,94 53,256 Cost of Living Vocational Education 9,93 99,5 6,426 Gifts/Grants 9,86 4,629 44,862 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 48, 48, 48, Text Book & Student Material 93,48 6,854 6,257 Activity Fund 36,29 47,455 52,752 Bond and Interest # 48,9 493, ,34 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 2,444,395 3,399,338 3,329,97 Enrollment (FTE)* Amount per Pupil 4,527 6,295 6,42 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 2,444,395 3,399,338 3,329,97 Unencumbered Cash Balances by Fund 3,5, 3,399,338 3,329,97 3,, 2,5, 2,444,395 2,,,5,,, 5, July, 22 July, 23 July, 24 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. 9/7/24 2: PM Sumexpen.xlsx Page 2 of 3

27 Reserve Funds Unencumbered Cash Balance July, 22 July, 23 July, 24 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July, 22 July, 23 July, 24 *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. 9/7/24 2: PM Sumexpen.xlsx Page 2 of 3

28 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % 49. % 49. % 55. 3% Enrollment (FTE)** % 54. % 54. % % Number of Students - Free Meals % 54 8% 54 % 65 7% Number of Students - Reduced Meals % 67 -% 7 6% 7 -% 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. FTE. 9/7/24 2: PM Sumexpen.xlsx Page 22 of 3

29 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 Supplemental General 35% 24-5 Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay % Bond and Interest # 5% General 39% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest # Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/7/24 2: PM Sumexpen.xlsx Page 23 of 3

30 Other Information Actual Actual Budget Assessed Valuation $44,,96 $42,53,8 $43,747,72 Bonded Indebtedness $6,33, $6,96, $6,735, Assessed Valuation $44,5, $44,, $43,5, $44,,96 $43,747,72 $43,, $42,5, $42,53,8 $42,, $4,5, Bonded Indebtedness $7,, $6,9, $6,8, $6,7, $6,6, $6,5, $6,4, $6,3, $6,2, $6,, $6,, $6,96, $6,735, $6,33, /7/24 2: PM Sumexpen.xlsx Page 24 of 3

31 USD 26 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July, 24 State Federal Local July, 25 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 4,94, ,93,829 XXXXXXXX Supplemental General,375, 28,99 4,25 846,776 XXXXXXXX Adult Education At Risk (4yr Old) 4,5 8 4,,,65 Adult Supplemental Education At Risk (K-2) 324,7 8,7 3, 83,47 Bilingual Education 32, 32, Virtual Education Capital Outlay 699,5,262,52 2,655 45,28 235,75 965,56 Driver Training 7, 23,467 6,467 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 297,7 94,5 2,56 27,3 3, 8,442 64,788 Professional Development 22, 39,885 2, 37,885 Parent Education Program Summer School Special Education 82,547 53,256 85,76 534,469 Vocational Education 6,9 6,426 7, 7,526 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 45, 44,862 3, 29,862 Textbook & Student Materials Revolving 6,257 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 4,333 4,333 XXXXXXXXX Contingency Reserve 48, XXXXXXXXX Activity Funds 52,752 XXXXXXXXX Tuition Reimbursement Bond and Interest # 45,39 457,34 37,379 36,646 44,47 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 8,56 xxxxxxxxxxx 8,56 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 8,87,363 3,329,97 5,66,837 27,536,452,968,592,65 2,254,68 Less Transfers,452,968 TOTAL Budget Expenditures $7,364,395 Sources of Revenue - - State, Federal, Local State Revenues 3,92,783 3,978,4 5,66,837 Federal Revenues 24,766 2,492 27,536 Local Revenues 5,5,48 4,57,75 3,45,583 Total Revenues 9,4,3 8,696,247 8,39,956 Revenues Per Pupil 6,928 6,4 6,

32 4,5, 4,, 3,5, 3,, 2,5, 2,,,5,,, 5, USD 26 - Remington-Whitewater - Summary Summary of Total Expenditures by Function (All Funds) 2,5, 2,,,5,,, 5, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 4,2, 4,5, 4,, 4,5, 4,, 3,95, 3,9, 3,85, 3,8, 3,75, 3,7, Mill Levies by Fund 9, 8, 7, 6, 5, 4, 3, 2,, Average Salary Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 4, 2,, 8, 6, 4, 2,

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