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

Transcription

1 Haysville USD 261

2 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Haysville USD 261 Website Information Available Summary of Expenditures (Sumexpen.xls) i

3 26-27 Budget General Information Haysville USD 261 Introduction Haysville USD 261 continues to accept the challenges and opportunities that come with having an increasing enrollment. More students require additional class space and the hiring of additional teachers. In order to handle the increased number of students the district is building new school buildings, renovating existing school buildings and adding additional staff members. Board Members Telephone Address Glen Crum, President Greg Fenster, Vice President Mike Alexander Phil Harris Seth Konkel Susan Walston Barb Walters District Level Administrative Staff Superintendent Assistant Superintendent of Business/Finance Assistant Superintendent of al Services Director of Personnel Director of Special Services Special Education Coordinator Director of Elementary Curriculum Director of Technology Services Director of al Curriculum Community Relations Coordinator Director of Operations Director of Food Service Clerk of the Board/Administrative Assistant Dr. John Burke Dr. Perry McCabe Ms. Diane Gross Mr. Bruce Petersen Ms. Becky Cezar Ms. Judith Cookfair Ms. Teresa Tosh Mr. David Herbert Ms. Lisa Cundiff Ms. Sandy Bradshaw Mr. Bruce Sanderson Ms. Gina Lee Ms. Debbie Coleman The District s Accomplishments and Challenges Accomplishments: This past year has been one of substantial accomplishments for the Haysville Public Schools. The school district passed a $49 million bond issue that will enable the board of education to provide for a new elementary school, a new middle school, renovations to Campus High School and four of the existing elementary schools and the remodeling of district outdoor athletic facilities. 1

4 The district was able to vastly improve test scores and the state assessments and other high stakes tests. While the improvement on the state assessments was impressive, the district s average ACT score increased from 2.3 to The high school added an impressive number of high level courses. Both Campus High School and the Haysville Alternative High School graduated the largest classes in school district history. The image of the school district was positively impacted by several state and national presentations. The number of presentations made a state level conferences grew and personnel from the district made presentations at the National School Boards Convention and at the Association for Supervision and Curriculum Development National Conference. The high school had two students qualify for the National Merit Competition and the Campus High School Debate Team earned national recognition. Challenges: The district continues to grow in terms of student enrollment. This increase in students will be mitigated by the new construction and renovations that will come with the bond issue. While the district continues to grow, finding high quality teachers has been more difficult than in years past. The legislature s changes to the Kansas Public Employees Retirement Program have decreased the number of retirees that are available to re-enter the workforce. Changes to the KPERS program have made it financially more difficult to high teachers who have taken early retirement. All school personnel continue to do their best to help students to score well on the state assessments. Teachers persist in improving their knowledge and skills in order to help students to score at the proficient level or above on these tests. 2

5 Supplemental Information for the Following Tables (The page numbers of the charts and graphs correspond to the identifier numbers below) 1. Summary of Total Expenditures by Function (All Funds) As you review this table, please not that the amount spent per pupil was up by 7% in vs That occurred as the district s enrollment went up by 84.9 FTE (2%). For the first time in several years, there was an increase in in the State BBPP from $3,863 to $4,257. However, that is misleading to some degree as the actual increase in new dollars was on $15 because of the manner in which the new formula was constructed. Note the increase in spending in several categories as new positions were added in instructional, support and general administration areas as the district continues to grow. Overall, total expenditures were up 8% in vs as most function areas showed increases in expenditures. Please note the decrease in General Administration. Most of that decrease came as a result of having paid the district s work comp premium a year in advance. That is not occurring for as a result of a change in work comp carriers for Therefore the premium for that is showing up budgeted in the coming year and was not paid in advance in As you look at the budget, please remember that the current year budget is just that a budget based on our best estimate of revenues and expenditures. In a budget, we usually estimate the revenues conservatively lower and the expenses conservatively higher. Current year budget figures are generally greater than are actually intended to be spent because the district wants to give itself adequate room in the budget for unanticipated expenses that if budgeted too closely would result in funds being overspent or the district needing to republish the budget because of those higher expenses. Another factor affecting the significant increase in the current year budget over the prior year budget (16%), please be aware that the district is budgeting for an increase in the LOB from 27% to 3% and the capital outlay mill levy from 4 mills to 8 mills. A significant portion of those increases are in preparation for bringing a new elementary school online in the fall of 27 and a new middle school in the fall of 28. There are a number of costs that are not covered by the bond issue that must be covered by the district, including additional staff, supplies, furnishings, etc. In addition, the district s strategic plan calls for all day kindergarten sometime after construction and that additional half-day is not currently funded by the State of Kansas. 2. Summary of General Fund Expenditures by Function Please note as indicated on the table, this information pertains to General Fund line items. Therefore, the amount spent per pupil is not the same as in the previous graph and the % of increase for vs is not the same either. Please note also that the amount of expenditures does not include the mandatory transfer to the Special Education Fund or other fund transfers. Thus, the General Fund expenditures were 6% higher in 25-6 than 24-5, while the amount spent per pupil increased by only 4% because of an increase in enrollment in Note that there were increases in all areas of the General Fund except Capital Improvements, which are not generally made out of the General Fund. That came as the State increased the BBPP as stated above for the first time in several years. That increase as also reflected in the spending per pupil. Again, as you look at the budget for 26-7, please be reminded that these are budget figures as stated in #1 and thus, probably not reflective of what actual costs will be because the FTE and weighting factors in the General Fund are all just estimates until submitted following the September 2 th official count date and the state audit of those figures in March. USD 261 is budgeting for a 1.6% student increase in following a 1.97% increase in Also, please be aware that the State of Kansas continues to play catch-up in funding and the BBPP was increased again this year from $4,257 to $4,316, an increase of $59, thus giving the district more funds to work with to meet the needs of students and staff in USD Summary of Supplemental General Fund Expenditures by Function In comparison of the 25-6 and 24-5 actual expenditures, several differences stand out. First of all, transfers to other funds are not included as was the case in General fund. Transfers for were considerably more because two additional funds were created by the Legislature for The 4 year-old and K-12 At-Risk funds were created and expenses that had been a part of the General Fund and Supplemental General Fund were now expensed to those funds and their only method of funding was based on transfer from GF or SGF. In our district, virtually all of the funding for those two funds came out of the SGF. Also, you will not expenses were down in virtually every category of the SGF. That is because a large portion of the costs for the two newly created funds had previously come out of the SGF, particularly the costs for the Alternative High School and the ECC at-risk program. Adjustments will continue to occur in this fund as we go from a 27% LOB to a 3% LOB and 3

6 prepare for the use of funds in this area as we open new schools and add additional personnel and equipment over the next two years. Therefore, the budget for looks considerably different that actual costs in 25-26, as did those costs look different than the costs. 4. Summary of General and Supplemental General Fund Expenditures by Function This graph is just a combination of graphs in #2 and #3. Therefore the rationale behind this graph would be cumulatively the same as it is for #2 and #3 above. 5. Summary of Special Education Fund by Function Special Education costs continue to rise faster than general education costs and the State and Federal governments continue to fund it at less that 1% levels. As can be seen, special education costs were up 1% this past year, 25-6, compared to the 4% increase of general education. Some costs show a variance as recoding of certain categories did occur to try and bring them more into line with the Kansas Accounting Handbook. Budgeted costs for next year are up as well again as increased staff was required for the coming year due to an increased number of identified students. But as is the case with other budgets, the entire budgeted amount is not expected to be expended, but room is built in for catastrophic cases and added student identification. 6. Expenditures (1) Overall, instruction expenditures were up 9% this past year (25-26), primarily as a result of the State of Kansas finally raising the BBPP after several years of holding that figure constant. That allowed additional needed staff to be hired and additional monies spent for instructional supplies, equipment, etc. Federal Funds showed a decrease as less grant money continued to flow through the State, and the 21 st Century Grant was finally completed with the spending of a small amount of carryover funds. SGF shows a decrease as already explained above, due to the creation of the two new At-Risk funds. Textbook and Student Material fund costs were down as there was no major textbook adoption this past year. Budgeted expenditures for the coming year are up as the State of Kansas again increased the BBPP and the district continues trying to catch up with needs in staffing and other areas. But as expressed before, be aware that budgeted expenditures are generally higher than was truly expected to be spent. 7. Student and al Support Expenditures (21 & 22) Expenses in this category were up 11% from a year ago. Reasons for this are basically the same as stated above for the al expense increases. Additional staff and supplies were added as the State of Kansas increased funding for public schools for the first time in several years. Budgeted expenses for the coming year are also up for the same reasons as above. 8. General Administration Expenditures (23) It is noted that there were increases in General Fund and Special Education Fund as salaries increased, time or positions were added, and recoding occurred. Overall, there was a significant decline in General Administration expenses as equipment and supply purchases out of SGF and Capital Outlay declined over Budgeted increases are just as indicated. Fund increases shown here are not expected to rise to the levels budgeted. 9. School Administration Expenditures (24) General Fund expenditures increased as salaries increased and two assistant principal positions were added at our two largest elementary schools. SGF expenses declined because costs for the Alternative High School and Early Childhood were moved to the two new At-Risk funds. 1. Operations and Maintenance Expenditures (26) Operations and Maintenance costs were up 6% overall. That is above normal given the rate of inflation. However, the cost of gasoline, diesel, natural gas and electricity were up more than the rate of inflation. Costs were down in the SGF as some of the utility costs were moved to the new At-Risk funds. Driver training costs were up because two new cars were 4

7 purchased this past year. Budgeted figures generally show added costs, but just for budgeting purposes. However, higher gasoline, diesel and natural gas costs are expected for this next year as prices continue to escalate. 11. (25 & 29: Other Supplemental Services) (3: Non- Services) Again, as stated above, expenditures were down in Federal Funds because of the completion of the 21 st Century Grant. Costs were up in Special Education and General Fund as transportation costs continue to increase in those areas because of additional students and increase in fuel costs. Other than that, expenditures in this area were fairly normal. 12. Capital Improvements (4) Capital Improvement costs down, but fairly routine. As renovation and repair projects occur over summer months, their completion date normally determines which fiscal year the costs get assigned to. Therefore, even though one year may appear higher or lower, the amount spent for District Capital Outlay projects remains fairly steady year to year. Budgeted costs for appear up, but as stated before, that is for protection purposes to avoid republishing and to be able to handle a catastrophic need. 13. Debt Services (5) The district continues to pay on the bonded indebtedness from the bond issue of a few years ago. That debt will continue until the year 218. The annual payments are set up so that the principal and interest amounts will stay relatively the same over the life of the debt. The district did refund another portion of those bonds this past year which will save the district another $15, over the life of the bonds. It should be noted that for a significant increase in Debt Services resulted with the passage of a $49 million dollar bond issue in June, 25. The district sold $2 million dollars worth of the bonds in the fall of 25 and began paying interest on them this past fiscal year. The remaining $29 million dollars worth of the bonds will be sold near the end of 26 or the beginning of Transfers (52) The district transfers funds from its General Fund and Supplemental General Fund to a number of other funds that are dependent on transfer funds to operate. Those funds include Adult Education, Bilingual, 4 year old At-Risk, K-12 At-Risk, Driver Training, Parent Education, Professional Development, Summer School, Vocational, and Special Education. Without the transfer of these funds, the listed funds could not exist and services provided by those funds would not exist either. The fact that transfers were up by 62% this past year, 25-26, is indicative of increased funding at the State level this past year. Also, the significant increase is also the result of the creation of the two new At-Risk funds whose costs used to be part of the SGF and now became transfer funds. Thankfully, the State Legislature was forced by the State Supreme Court to increase funding this past and current year and that shows in a budgeted increase in transfers for this coming year as the district attempts to strengthen its cash balances in a number of these transfer funds. 15. Miscellaneous Information Unencumbered Cash Balance by Fund The district s unencumbered cash balances continued to decrease this past year as they did last year compared to the previous three or more years. The majority of the lower cash balances came in the Capital Outlay fund for the reasons listed above. A lot of the costs from the summer of and were expended out of the budget year and the ending cash balance was lower as a result. Again, as we look at the projected balances for 26-27, they appear to be lower, but again remember we estimate our expenditures on the high side, so in reality, the ending balances in most cases should be higher than budgeted. 16. Reserve Funds Unencumbered Cash Balance This does not apply to Haysville USD Other Information - FTE This chart and graph information shares the district s FTE over the past four years and the budgeted FTE for the coming year. It is hoped that the district will grow by at least 1.5% (approx. 7 FTE) this coming fiscal year, This past year the district FTE increased by approximately 1.97% (85 FTE). This chart and graph also show the number of approved free and reduced meal applications from the prior four years. As can be seen, those numbers were up this past year in free meals and steady in reduced meals. Those numbers are expected to be relatively the same for this coming year. 5

8 18. Miscellaneous Information Mill Rates by Fund This chart and graph show the district s mill rate history over the past two years and the projected mill rate for the coming year. As can be seen, the district s mill levy last year, 25-26, increased by 6.96 mills. That was primarily as a result of starting to pay on the bonds from the $49 million dollar bond issue that was passed in June of 25. This coming year, 26-27, the mill levy is projected to be up approximately 2.41 mills as the district starts to prepare for the opening of new facilities in the fall of 27 and 28. As those facilities open there will be new costs associated with them in terms of personnel, utility costs, etc. that are not funded by the bond issue. Even though the district will receive new facility weighting for the two new facilities, those funds cannot be used for on-going costs as those funds are only received for two years. Therefore, those funds have to be used primarily for one-time costs. Also, the district s strategic plan calls for allday kindergarten in the future. It was not possible with current facility limitations, but will be possible after the new elementary opens in the fall of 27. If the district wants to carry through with that goal, the funding for the other half day of kindergarten will be at the district s expense since on half day kindergarten is funded by the State of Kansas. 19. Other Information Assessed Valuation and Bonded Indebtedness As can be seen on this chart and graph, the district s assessed valuation continues to increase. That is due primarily to increased residential growth and increased valuation on residential and commercial real estate. The district s bonded indebtedness increased this past year as a result of the $49 million dollar bond issue that was passed in June of 25. 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. 6

9 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 Haysville USD 261 Web Site Information Parent Information o Calendars o Boundaries o School Information o District News, Community Links and Other Information o PowerSchool Grade and Attendance Information, MyLunchMoney.com o Board of Education Meeting Agendas and Minutes o Docushare Folders o Construction Progress Teacher Information o PowerSchool Grade and Student Information o MyLearningPlan.com o Calendars, Webmail, Blackboard, Rubicon Atlas, and other Teacher Resources o Board of Education Meeting Agendas and Minutes o E-Reqs o Work Orders o Docushare Folders 7

10 Administration /Staff Information o PowerSchool Grade and Student Information o MyLearningPlan.com o Calendars, Webmail, Blackboard, Rubicon Atlas, and other Administrative Resources o Board of Education Meeting Agendas and Minutes o E-reqs o Work Orders o Docushare Folders Student Information o Enrollment Information o Calendars o Food Menus o PowerSchool Grade and Attendance Information o Curriculum Information o School News and Other Information 8

11 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 18,792,311 52% 2,534,566 52% 9% 23,499,483 51% 14% Student & al Support 4,633,619 13% 5,125,588 13% 11% 5,628,32 12% 1% General Administration 1,76,514 3% 776,264 2% -28% 1,113,124 2% 43% School Administration (Building) 1,847,667 5% 2,138,74 5% 16% 2,389,58 5% 12% Operations & Maintenance 3,223,822 9% 3,421,34 9% 6% 3,847,653 8% 12% Capital Improvements 765,96 2% 624,745 2% -18% 2,85, 4% 234% Debt Services 1,81,96 5% 2,28,812 6% 26% 2,697,826 6% 18% 4,238,393 12% 4,338,958 11% 2% 5,89,452 11% 17% Total Expenditures 36,387,518 1% 39,241,13 1% 8% 46,35,78 1% 18% Amount per Pupil $8,32 $8,864 7% $1,277 16% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Area Vocational Education, and Special Education Coop. Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: - 1 Operations & Maintenance - 26 Student & al Support - 21 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Transfers ,, Summary of Total Expenditures By Function (All Funds) 2,, 15,, ,, 5,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Debt Services 6% Capital Improvements 4% Operations & Maintenance 8% ol Administration (Building) 5% 11% 52% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services General Administration 2% Student & al Support 12% 1/4/26 3:52 PM Sumexpen.xls Page 1 of 19

12 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 11,387,433 59% 11,462,143 56% 1% 12,481,54 57% 9% Student & al Support 2,282,91 12% 2,448,565 12% 7% 2,66, 12% 6% General Administration 358,7 2% 429,911 2% 2% 435,5 2% 1% School Administration (Building) 1,6,348 8% 1,855,548 9% 16% 1,965, 9% 6% Operations & Maintenance 2,365,733 12% 2,444,12 12% 3% 2,529,5 12% 3% Capital Improvements % % % % % 1,423,2 7% 1,875,832 9% 32% 1,976, 9% 5% Total Expenditures 19,416,695 1% 2,516,11 1% 6% 21,993,54 1% 7% Amount per Pupil $4,44 $4,634 4% $4,877 5% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. Summary of General Fund Expenditures by Function 14,, 12,, 1,, 8,, 6,, ,, 2,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function Operations & Maintenance 12% School Administration (Building) 9% General Administration 2% Student & al Support 12% 9% 56% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/4/26 3:52 PM Sumexpen.xls Page 2 of 19

13 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,324,17 42% 1,92,156 54% -18% 1,85, 41% -1% Student & al Support 91,171 3% 39,792 2% -56% 9, 3% 126% General Administration 493,648 16% 91,45 4% -81% 35, 13% 283% School Administration (Building) 61,758 2% 24,262 1% -61% 3, 1% 24% Operations & Maintenance 641,746 2% 563,511 28% -12% 75, 28% 33% Capital Improvements % 1,956 % % 5, % 156% 526,279 17% 219,59 11% -58% 33,792 13% 51% Total Expenditures 3,138,619 1% 2,32,672 1% -35% 2,64,792 1% 3% Amount per Pupil $718 $459-36% $586 28% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 1,4, Summary of Supplemental General Fund Expenditures by Function 1,2, 1,, 8, , 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function 13% Operations & Maintenance 28% School Administration (Building) 1% General Administration 13% 42% Student & al Support 3% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/4/26 3:52 PM Sumexpen.xls Page 3 of 19

14 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 12,711,45 56% 12,554,299 56% -1% 13,566,54 55% 8% Student & al Support 2,373,262 11% 2,488,357 11% 5% 2,696, 11% 8% General Administration 851,718 4% 521,316 2% -39% 785,5 3% 51% School Administration (Building) 1,662,16 7% 1,879,81 8% 13% 1,995, 8% 6% Operations & Maintenance 3,7,479 13% 3,7,613 13% % 3,279,5 13% 9% Capital Improvements % 1,956 % % 5, % 156% 1,949,299 9% 2,95,422 9% 7% 2,36,792 9% 1% Total Expenditures 22,555,314 1% 22,548,773 1% % 24,634,332 1% 9% Amount per Pupil $5,157 $5,94-1% $5,462 7% 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 16,, 14,, 12,, ,, 8,, 6,, 4,, 2,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 9% Operations & Maintenance 13% School Administration (Building) 8% General Administration 3% Student & al Support 11% 56% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/4/26 3:52 PM Sumexpen.xls Page 4 of 19

15 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 3,655,663 66% 4,68,99 67% 11% 4,911, 68% 21% Student & al Support 1,359,172 25% 1,437,178 24% 6% 1,6, 22% 11% General Administration 174,2 3% 212,899 3% 22% 249, 3% 17% School Administration (Building) % % % % % Operations & Maintenance 7,529 % 6,954 % -8% 1,5 % 51% Capital Improvements % % % % % 37,132 6% 381,32 6% 24% 448,5 6% 18% Total Expenditures 5,53,516 1% 6,17,323 1% 11% 7,219, 1% 18% Amount per Pupil $1,258 $1,38 1% $1,61 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 6,, 5,, 4,, 3,, 2,, ,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function General Administration 3% Student & al Support 22% 6% 69% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/4/26 3:52 PM Sumexpen.xls Page 5 of 19

16 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 11,387,433 11,462,143 1% 12,481,54 9% Federal Funds 645, ,84-23% 548,795 1% Supplemental General 1,324,17 1,92,156-18% 1,85, -1% At Risk (4yr Old) 342, , 24% At Risk (K-12) 1,35,83 1,322, 28% Bilingual Education 57,167 12,486 79% 15, 46% Capital Outlay 194, ,448 9% 25, 18% Driver Education 78, ,545 48% 16, 38% Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 22,151-1% 75, % Special Education 3,655,663 4,68,99 11% 4,911, 21% Vocational Education 492,49 569,924 16% 917, 61% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 784,137 97,914 16% 1,163,148 28% Contingency Reserve % Text Book & Student Material 151,21 128,77-15% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 18,792,311 2,534,566 9% 23,489,483 14% Enrollment (FTE)* 4, , % 4,51. 2% Amount per Pupil 4,297 4,639 8% 5,28 12% Adult Education % % Adult Supplemental Education % 1, % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 18,792,311 2,534,566 9% 23,499,483 14% 25,, Expenditures 2,, 15,, 1,, 5,, Expenditures 14,, 12,, 1,, 8,, 6,, 4,, 2,, General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/4/26 3:52 PM Sumexpen.xls Page 6 of 19

17 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 2,282,91 2,448,565 7% 2,66, 6% Federal Funds 176, ,47 1% 171, -5% Supplemental General 91,171 39,792-56% 9, 126% At Risk (4yr Old) 761 1,1 45% At Risk (K-12) 139, , 36% Bilingual Education % % Capital Outlay 21,977 31,387 47% 35, 13% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development 81,612 76,82-6% 18, 134% Parent Education Program 19, ,442 % 22,935 7% Summer School % % Special Education 1,359,172 1,437,178 6% 1,6, 11% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 159, ,573 16% 235,997 28% Contingency Reserve % Text Book & Student Material 81, ,669 45% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,633,619 5,125,588 11% 5,628,32 1% Enrollment (FTE)* 4, , % 4,51. 2% Amount per Pupil 1,59 1,158 9% 1,248 8% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,633,619 5,125,588 11% 5,628,32 1% Amount per Pupil $1,79 $1,171 8% $1,265 8% Student and al Support Expenditures 6,, 5,, 4,, 3,, 2,, 1,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/4/26 3:52 PM Sumexpen.xls Page 7 of 19

18 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 358,7 429,911 2% 435,5 1% Federal Funds 1,167 1,554 33% 2, 29% Supplemental General 493,648 91,45-81% 35, 283% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 32,312 19,66-39% 5, 155% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 174,2 212,899 22% 249, 17% Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 17,297 2,889 21% 26,624 27% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,76, ,264-28% 1,113,124 43% Enrollment (FTE)* 4, , % 4,51. 2% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,76, ,264-28% 1,113,124 43% 1,2, General Administration Expenditures 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/4/26 3:52 PM Sumexpen.xls Page 8 of 19

19 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 1,6,348 1,855,548 16% 1,965, 6% Federal Funds 91,899-1% % Supplemental General 61,758 24,262-61% 3, 24% At Risk (4yr Old) 28,965 47, 62% At Risk (K-12) 13,23 155, 19% Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 7,458-1% 25, % Special Education % % Vocational Education % 4, % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 86,24 99,735 16% 127,58 28% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,847,667 2,138,74 16% 2,389,58 12% Enrollment (FTE)* 4, , % 4,51. 2% Amount per Pupil % 53 1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,847,667 2,138,74 16% 2,389,58 12% School Administration Expenditures 3,, 2,5, 2,, 1,5, 1,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/4/26 3:52 PM Sumexpen.xls Page 9 of 19

20 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 2,365,733 2,444,12 3% 2,529,5 3% Federal Funds 41,444 24,44-41% 3, 23% Supplemental General 641, ,511-12% 75, 33% At Risk (4yr Old) 3,237 5, 54% At Risk (K-12) 149, ,5 17% Bilingual Education % % Capital Outlay 76,987 9,533 18% 15, 66% Driver Training 5,991 41,33 59% 3, -27% Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 7,529 6,954-8% 1,5 51% Vocational Education % 43, % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 84,392 97,855 16% 125,153 28% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,223,822 3,421,34 6% 3,847,653 12% Enrollment (FTE)* 4, , % 4,51. 2% Amount per Pupil % 853 1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,223,822 3,421,34 6% 3,847,653 12% 4,5, Operations and Maintenance Expenditures 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/4/26 3:52 PM Sumexpen.xls Page 1 of 19

21 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 1,423,2 1,875,832 32% 1,976, 5% Federal Funds 152,494 32,478-79% 37, 14% Supplemental General 526, ,59-58% 33,792 51% At Risk (4yr Old) 169 2, % At Risk (K-12) 23, ,5 557% Bilingual Education % % Capital Outlay 43,62 19, -56% 5, 163% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service 1,696, 1,682,583-1% 1,936, 15% Professional Development % % Parent Education Program % % Summer School % % Special Education 37, ,32 24% 448,5 18% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 89,848 14,26 16% 132,76 28% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,238,393 4,338,958 2% 5,89,452 17% Enrollment (FTE)* 4, , % 4,51. 2% Amount per Pupil % 1,128 15% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,238,393 4,338,958 2% 5,89,452 17% 6,, 5,, 4,, 3,, 2,, 1,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/4/26 3:52 PM Sumexpen.xls Page 11 of 19

22 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General 1,956 % 5, 156% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 765,96 622,789-19% 2,8, 234% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 765,96 624,745-18% 2,85, 234% Enrollment (FTE)* 4, , % 4,51. 2% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 765,96 624,745-18% 2,85, 234% Capital Improvements (4) 2,5, 2,, 1,5, 1,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/4/26 3:52 PM Sumexpen.xls Page 12 of 19

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 % % Capital Outlay 91,9 9,535-1% 97, 7% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 1,718,196 2,19,277 27% 2,6,826 19% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,81,96 2,28,812 26% 2,697,826 18% Enrollment (FTE)* 4, , % 4,51. 2% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,81,96 2,28,812 26% 2,697,826 18% Debt Services (51) 3,, 2,5, 2,, 1,5, 1,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/4/26 3:52 PM Sumexpen.xls Page 13 of 19

24 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 2,646,443 3,663,117 38% 3,925,766 7% Federal Funds % % Supplemental General 2,377,165 4,481,381 89% 5,135, 15% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,23,68 8,144,498 62% 9,6,766 11% Enrollment (FTE)* 4, , % 4,51. 2% Amount per Pupil 1,149 1,84 6% 2,9 9% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,23,68 8,144,498 62% 9,6,766 11% Transfers (52) 1,, 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/4/26 3:52 PM Sumexpen.xls Page 14 of 19

25 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 24 July 1, 25 July 1, 26 General Federal Funds -14,18-23,15 Supplemental General 454, ,73 258,262 At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay 1,92,264 1,594,99 1,666,341 Driver Training 216,753 27,24 212,36 Declining Enrollment Extraordinary School Program Food Service 756, , ,97 Professional Development 236, ,649 27,17 Parent Education Program Summer School 221,17 236, ,29 Special Education 1,186,461 1,72,878 1,185,471 Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 873, ,929 Text Book & Student Material 169, ,34 Bond & Interest 1 1,698,55 1,73,929 2,199,283 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 7,63,556 7,226,956 6,725,887 Enrollment (FTE)* 4, , ,51. Amount per Pupil 1,745 1,633 1,491 Adult Education Adult Supplemental Education 36,711 36,711 36,711 Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 7,667,267 7,263,667 6,762,598 Unencumbered Cash Balances by Fund 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1/4/26 3:52 PM Sumexpen.xls Page 15 of 19

26 Reserve Funds Unencumbered Cash Balance July 1, 24 July 1, 25 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) *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. 1/4/26 3:52 PM Sumexpen.xls Page 16 of 19

27 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 4, , % 4, % 4, % 4,45. 2% Enrollment (FTE)** 4, ,42.3 3% 4, % 4, % 4,51. 2% Number of Students - Free Meals 984 1,29 23% 1,135-6% 1,152 1% 1,15 % Number of Students - Reduced Meals % 526 9% 524 % 55 5% 5. Enrollment (FTE)* for Budget Authority Enrollment (FTE)** Used for Calculating "Amount Per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4yr at-risk.) ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 1/4/26 3:52 PM Sumexpen.xls Page 17 of 19

28 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment.. Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Recreation Commission Employee Benefit... TOTAL OTHER... Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Bond & Interest 1 18% Capital Outlay 15% Supplemental General 31% General 36% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 1/4/26 3:52 PM Sumexpen.xls Page 18 of 19

29 Other Information Actual Actual Budget Assessed Valuation $19,232,644 $113,814,45 $118,945,881 Bonded Indebtedness $2,23, $19,333, $38,399, Assessed Valuation $14,, $12,, $1,, $8,, $6,, $4,, $2,, $ Bonded Indebtedness $45,, $4,, $35,, $3,, $25,, $2,, $15,, $1,, $5,, $ /4/26 3:52 PM Sumexpen.xls Page 19 of 19