USD Canton-Galva

Transcription

1 USD Canton-Galva

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

3 Budget General Information USD #419 The published budget amount calls for the Mill Levy to be This is actually a slight decrease in the mill levy from the budget. Introduction Canton-Galva USD 419 is located in Eastern McPherson County. Our enrollment has declined about 4 students over the last four years. Due to the decline in enrollment and the cuts in state aid, our funding has dropped significantly. There are three attendance centers in the district. Pre-Kindergarten 3 rd grade go to the Elementary building in Canton, 4 th 8 th grade students attend the Middle School in Galva and the 9 th 12 th grade students attend the High School in Canton. Our district achieved the Standard of Excellence in several categories on the Kansas State Assessment tests during the spring of 211. A vast majority of our graduating seniors will attend some type of higher education this fall. Board Members Keith Becker President Christina Kidd Vice-President Bruce Bray Lisa Goering Quincy Krase Eric Norstrom Trenton Prieb Key Staff Superintendent: Bill Seidl Associate or Assistant Superintendents: Business Office Staff: Cheryl Boesker and Terri Hett Curriculum & Staff: Jack Koehn Other Key Contacts: High School Principal Jack Koehn; Middle School Principal - James Struber; Elementary Principal Bill Seidl; Athletic Director Roger Trimmell; Counselor Bonnie Holopirek; and Student Advocate - Mike Brouillette. 1

4 The District s Accomplishments and Challenges Accomplishments: The Students at Canton-Galva achieved the Standard of Excellence in several areas on the State Assessment tests in the spring of 21. All the students, grades 4 through 8 reached at least the basic level in all tests. The 4 th grade had 1% of their students achieve proficient or better on the state math test. The 211 spring final results are not available at this time. Preliminary indications are that we have three grade levels that will not make AYP in math, 4 th, 5 th, and 6 th. This is the first time we have had any group not meet AYP so we will deal with that this fall. I might add, most of the students in each of these classes did very well, but we fell short in subgroups in each situation. The graduation rate at Canton-Galva High School is traditionally over 9%. Class organizations at the High School are beginning to get involved in Community projects through their organizations. The High School Journalism class continues to do well at the state level. Our FBLA organization sent 16 students to the National competition in Orlando, Florida. They qualified by winning a variety of individual contests at the state level. This is the most students that have ever qualified for the Nationals in a given year, although C-G sends students annually to the Nationals. We had one student who placed second in technology. Challenges: Our district has the same challenges as many of the districts in the State of Kansas. Due to declining enrollment, cuts in state aid, reduction in district valuation, and overall funding at the federal and state levels, USD 419 has cut 8. teaching positions, a couple of paraprofessional positions, reduced the number of days of school and cut expenditures considerably over the last couple of years. Yet, we still have the mandates from the state and federal levels that need to be addressed along with providing a quality education for all students. Our expectations will always remain high even if the funding levels are cut short. So far, we have not had difficulty attracting new teachers because our turnover is relatively small. I feel that we may have to cut our budget even further throughout the current year because of lack of funding from the state. This will not only cause real concerns for the current budget but will have a tremendous affect on future years as well. 2

5 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) a. Due to recent cuts in state aid for general funds, supplemental general funds, and Bond and Interest, over the last couple of years we are working with a much smaller budget, thus fewer staff members and programs. b. This year we will have a smaller budget than last year as the BSAPP was reduced to $3,78.. c. USD 419 has been forced to eliminate 8. teaching positions and a couple of paraprofessional positions because of a lack of funds. We have eliminated 1 administrative position as well. We have been able to fill the positions from within by eliminating programs and doubling up on some of the others. d. USD 419 has cut 9 days out of the school calendar to help save finances. Twenty minutes a day was added to the daily schedules to offset the amount of instructional time that was lost because of funding cuts. e. The overall budget for will decrease slightly. f. USD 419 District Valuation will increase about $1.5 million. 2. Summary of General Fund Expenditures by Function a. Our general fund expenditures will be about the same as last year. b. We plan to spend the full amount budgeted for textbooks which we have not spent in each of the last two years. c. We have cut teaching staff to offset the loss in revenue over the last couple of years. 3. Summary of Supplemental General Fund Expenditures by Function a. Our supplemental general fund did benefit from the legislature allowing districts to use the $4,433 amount BSAPP figure to figure state aid instead of the $3,78. which we will receive in BSAPP. b. We have taken all the technology funding out of the LOB and put those expenses in Capital Outlay. Our LOB will be used entirely to help pay teacher salaries. c. Our LOB will increase a little this year. 4. Summary of General and Supplemental General Fund Expenditures by Function a. The amount of expenditures in the General and Supplemental General Fund will remain about the same if our enrollment holds steady. b. The amount of $ spent per pupil should remain about the same. 5. Summary of Special Education Fund by Function a. The amount of expenditures in SPED is a budgeted amount and does not reflect what the actual expenditures will be. We must have some leeway in case our student needs increase throughout the year. b. We anticipate the amount of expenditures to increase slightly if there is not any increase in case loads throughout the year. 6. Expenditures (1) 3

6 a. Overall instruction expenses have increased slightly, even though the General Fund has remained about the same. b. We budget driver s education for 2 years even though the actual expenditures is for one year. c. Vocational Education is increased because of the number of students who will be taking Voc-Ed classes. d. KPERS is based on % of salaries and there has been an increase on the amount to be paid by the state and the employee. 7. Student and al Support Expenditures (21 & 22) a. We budget more money in Professional Development line item each year because the cost continue to rise as does the need to maintain a highly qualified staff. In the past, we had plenty of carry-over to cover our expenses. We have also had more federal carry-over money. Our district is committed to providing in-service activities for the staff to improve the overall instruction. b. The overall budget will remain about the same in General Administration Expenditures (23) a. We continue to take the Central Office staff salaries out of the 25 line Items as recommended by the state. This gives a truer picture of the overall expenditures in General Administration. b. Our General Administration costs will decrease this year as we combine the Superintendent and the Elementary Principal position. 9. School Administration Expenditures (24) a. Athletic director will serve as part-time assistant principal to allow principal to work with technology in the building. b. Due to raises and increased benefits, the expenses have risen accordingly. c. Combining the Supt./ES principal position will reduce administrative costs in the district. 1. Operations and Maintenance Expenditures (26) a. These are budgeted amounts not actual expenditures. 11. (25 & 29: Other Supplemental Services) (3: Non- Services) a. We are taking Central Office staff salaries from this line item as recommended by the state. b. Money has been set aside for a possible purchase of a new suburban or van if needed. c. All bus transportation expenses are taken out of this area. Budget increased for cost of fuel. d. Budget increased in food service due to the rising cost of food supplies and materials. 12. Capital Improvements (4) a. The district is constantly trying to repair and maintain the buildings. b. It is important to maintain a certain level in the Capitol Outlay in case of major repairs that need to be addressed that are not covered by insurance. c. Technology needs has been moved to Capital Expenses from LOB because of a lack of state funding. 13. Debt Services (5) a. Payment increased due to the natural progression of how the things work. 4

7 14. Miscellaneous Information - Transfers 15. Miscellaneous Information Unencumbered Cash Balance by Fund a. Through staff cuts, cuts in purchasing and reduction of the amount of student contact days, we have been able to increase our contingency reserve fund for future expenses such as health insurance and early retirement. 16. Reserve Funds Unencumbered Cash Balance 17. Other Information - FTE 18. Miscellaneous Information Mill Rates by Fund 19. Other Information Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 5

8 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 6

9 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,662,547 57% 2,782,8 57% 4% 3,228,279 55% 16% Student & al Support 152,374 3% 147,77 3% -3% 182,994 3% 24% General Administration 162,499 3% 172,625 4% 6% 158,9 3% -8% School Administration (Building) 361,527 8% 372,912 8% 3% 35,3 6% -6% Operations & Maintenance 52,959 11% 525,617 11% 5% 77,688 12% 35% Capital Improvements 66,843 1% 54,224 1% -19% 162,699 3% 2% Debt Services 322,4 7% 339,375 7% 5% 34,926 6% % 473,46 1% 517,63 11% 9% 722,972 12% 4% Total Expenditures 4,74,69 1% 4,911,594 1% 4% 5,854,758 1% 19% Amount per Pupil $12,753 $13,98 3% $15,739 2% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K- 12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund. 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 ,5, 3,, Summary of Total Expenditures By Function (All Funds) 2,5, 2,, ,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Capital Improvements 3% Operations & Maintenance 12% School Administration (Building) General Administration 6% 3% Debt Services 6% 12% Student & al Support 3% 55% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 9/26/211 12: PM Sumexpen.xls Page 1 of 19

10 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 634,538 34% 722,254 36% 14% 685,658 35% -5% Student & al Support 112,465 6% 16,93 5% -5% 112,7 6% 5% General Administration 159,799 9% 172,3 8% 8% 153,9 8% -11% School Administration (Building) 337,943 18% 349,589 17% 3% 314,9 16% -1% Operations & Maintenance 47,335 25% 5,794 25% 6% 53,5 26% 1% Capital Improvements % % % % % 163,72 9% 176,716 9% 8% 187,788 1% 6% Total Expenditures 1,878,782 1% 2,28,583 1% 8% 1,958,446 1% -3% Amount per Pupil $5,93 $5,41 6% $5,265-3% 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 8, 7, 6, 5, 4, 3, , 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function 9% Operations & Maintenance 26% School Administration (Building) 16% General Administration 8% 35% Student & al Support 6% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/26/211 12: PM Sumexpen.xls Page 2 of 19

11 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 985,34 1% 966,418 1% -2% 985,696 1% 2% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % % % % % % Total Expenditures 985,34 1% 966,418 1% -2% 985,696 1% 2% Amount per Pupil $2,671 $2,577-4% $2,65 3% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 1,2, Summary of Supplemental General Fund Expenditures by Function 1,, 8, 6, , 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1% 9/26/211 12: PM Sumexpen.xls Page 3 of 19

12 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,619,842 57% 1,688,672 56% 4% 1,671,354 57% -1% Student & al Support 112,465 4% 16,93 4% -5% 112,7 4% 5% General Administration 159,799 6% 172,3 6% 8% 153,9 5% -11% School Administration (Building) 337,943 12% 349,589 12% 3% 314,9 11% -1% Operations & Maintenance 47,335 16% 5,794 17% 6% 53,5 17% 1% Capital Improvements % % % % % 163,72 6% 176,716 6% 8% 187,788 6% 6% Total Expenditures 2,864,86 1% 2,995,1 1% 5% 2,944,142 1% -2% Amount per Pupil $7,764 $7,987 3% $7,914-1% 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. 1,8, Summary of General and Supplemental General Fund Expenditures by Function 1,6, 1,4, 1,2, ,, 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 Operations & Maintenance 17% 6% School Administration (Building) 11% General Administration 5% Student & al Support 4% 57% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/26/211 12: PM Sumexpen.xls Page 4 of 19

13 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 526,874 94% 546,59 94% 4% 755,598 94% 38% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 33,599 6% 32,91 6% -4% 47,9 6% 49% Total Expenditures 56,473 1% 578,15 1% 3% 83,498 1% 39% Amount per Pupil $1,519 $1,542 1% $2,16 4% 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 8, 7, 6, 5, 4, , , 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 6% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 94% 9/26/211 12: PM Sumexpen.xls Page 5 of 19

14 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 634, ,254 14% 685,658-5% Federal Funds 125,35 136,876 9% 113,894-17% Supplemental General 985,34 966,418-2% 985,696 2% At Risk (4yr Old) 19,857 12,614-36% 2,253 61% At Risk (K-12) 111,528 87,79-22% 153,687 76% Bilingual Education % % Virtual Education % % Capital Outlay 1,276 13,968 36% 124, % Driver Education 7,73 5,548-28% 24, % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 526, ,59 4% 755,598 38% Cost of Living % % Vocational Education 114,15 13,19-1% 152,951 48% Gifts/Grants 2,982 14, % 21,689 46% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 113,181 1,531-11% 19, 89% Contingency Reserve 6,5 % Text Book & Student Material 1,849 8,143-25% Activity Fund 57,952 % -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,662,547 2,782,8 4% 3,228,279 16% Enrollment (FTE)* % % Amount per Pupil 7,218 7,419 3% 8,678 17% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,662,547 2,782,8 4% 3,228,279 16% 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, Expenditures Expenditures 1,2, 1,, 8, 6, 4, General Supplemental General Special Education 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. 9/26/211 12: PM Sumexpen.xls Page 6 of 19

15 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 112,465 16,93-5% 112,7 5% Federal Funds 3, % 2,5 163% Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 23,324 28,553 22% 33,3 17% Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 835 1, % 2, % 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 9,736 7,43-24% 13,728 85% Contingency Reserve % Text Book & Student Material 2,694 2,122-21% Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 152, ,77-3% 182,994 24% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 152, ,77-3% 182,994 24% Amount per Pupil $413 $45-2% $492 21% Student and al Support Expenditures 2, 18, 16, 14, 12, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/26/211 12: PM Sumexpen.xls Page 7 of 19

16 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 159, ,3 8% 153,9-11% Federal Funds 1,563-1% % 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 1,137-1% 5, % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve 325 % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 162, ,625 6% 158,9-8% Enrollment (FTE)* % % Amount per Pupil % 427-7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 162, ,625 6% 158,9-8% 2, 18, 16, 14, 12, 1, 8, 6, 4, 2, General Administration 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. 9/26/211 12: PM Sumexpen.xls Page 8 of 19

17 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 337, ,589 3% 314,9-1% Federal Funds 3,244 4,932 52% 5,4 9% 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 2,34 17,741-13% 3, 69% Contingency Reserve 65 % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 361, ,912 3% 35,3-6% Enrollment (FTE)* % % Amount per Pupil % 942-5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 361, ,912 3% 35,3-6% School Administration Expenditures 4, 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/26/211 12: PM Sumexpen.xls Page 9 of 19

18 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 47,335 5,794 6% 53,5 1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 17,619 1,564-4% 15, % Driver Training % 1,6 232% Declining Enrollment % % Extraordinary School Program % % Food Service % 3, % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,83 11,827-16% 22, 86% Contingency Reserve 1,95 % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 52, ,617 5% 77,688 35% Enrollment (FTE)* % % Amount per Pupil 1,363 1,42 3% 1,92 36% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 52, ,617 5% 77,688 35% 8, Operations and Maintenance Expenditures 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: 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. 9/26/211 12: PM Sumexpen.xls Page 1 of 19

19 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 163,72 176,716 8% 187,788 6% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 15,78 % 15, 851% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 259, ,752 7% 31,984 12% Professional Development % % Parent Education Program % % Summer School % % Special Education 33,599 32,91-4% 47,9 49% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 16,526 14,99-15% 26,3 87% Contingency Reserve 1,625 % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 473,46 517,63 9% 722,972 4% Enrollment (FTE)* % % Amount per Pupil 1,283 1,379 7% 1,943 41% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 473,46 517,63 9% 722,972 4% 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: 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. 9/26/211 12: PM Sumexpen.xls Page 11 of 19

20 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 66,843 54,224-19% 162,699 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 #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 66,843 54,224-19% 162,699 2% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 66,843 54,224-19% 162,699 2% Capital Improvements (4) 18, 16, 14, 12, 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 enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/26/211 12: PM Sumexpen.xls Page 12 of 19

21 Debt Services Expenditures (51) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % 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 #1 322,4 339,375 5% 34,926 % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 322,4 339,375 5% 34,926 % Enrollment (FTE)* % % Amount per Pupil % 916 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 322,4 339,375 5% 34,926 % Debt Services (51) 4, 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/26/211 12: PM Sumexpen.xls Page 13 of 19

22 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,188, ,599-2% 987, 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 % 3,472 % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % % Text Book & Student Material % % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,188, ,599-2% 99,472 4% Enrollment (FTE)* % % Amount per Pupil 3,221 2,54-21% 2,663 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,188, ,599-2% 99,472 4% Transfers (52) 1,4, 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 9/26/211 12: PM Sumexpen.xls Page 14 of 19

23 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 29 July 1, 21 July 1, 211 General 1 Federal Funds Supplemental General 48,611 26,721 54,427 At Risk (4yr Old) 724 2,867 1,253 At Risk (K-12) 13,111 42,259 36,987 Bilingual Education Virtual Education Capital Outlay 369,565 47,63 455,32 Driver Training 14,333 18,48 2,741 Declining Enrollment Extraordinary School Program Food Service 72,967 74,878 75,484 Professional Development 13,386 12,551 2,766 Parent Education Program Summer School 3,472 3,472 3,472 Special Education 149, ,799 23,498 Cost of Living Vocational Education 15,246 31,141 32,951 Gifts/Grants 2,166 8,659 6,689 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 125, , ,649 Text Book & Student Material 2,861 4,175 8,232 Activity Fund Bond and Interest #1 341, , ,922 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,173,927 1,437,847 1,531,14 Enrollment (FTE)* Amount per Pupil 3,182 3,834 4,116 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 1,173,927 1,437,847 1,531,14 Unencumbered Cash Balances by Fund 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, July 1, 29 July 1, 21 July 1, 211 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. 9/26/211 12: PM Sumexpen.xls Page 15 of 19

24 Reserve Funds Unencumbered Cash Balance July 1, 29 July 1, 21 July 1, 211 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 29 July 1, 21 July 1, 211 *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. 9/26/211 12: PM Sumexpen.xls Page 16 of 19

25 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % % % Number of Students - Free Meals % 11 55% 88-2% 95 8% Number of Students - Reduced Meals % 48-19% 57 19% 6 5% 45. Enrollment (FTE)* for Budget Authority Enrollment (FTE)** Used for Calculating "Amount Per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/26/211 12: PM Sumexpen.xls Page 17 of 19

26 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest # 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 18% Capital Outlay 7% Supplemental General 4% General 35% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest #1 Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/26/211 12: PM Sumexpen.xls Page 18 of 19

27 Other Information Actual Actual Budget Assessed Valuation $26,518,25 $28,139,981 $29,654,276 Bonded Indebtedness $2,25, $1,95, $1,67, Assessed Valuation $35,, $3,, $25,, $2,, $15,, $1,, $5,, $ Bonded Indebtedness $2,5, $2,, $1,5, $1,, $5, $ /26/211 12: PM Sumexpen.xls Page 19 of 19