USD #347 Kinsley-Offerle

Transcription

1 USD #347 Kinsley-Offerle

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 #347 School Mission Statement The purpose of USD 347 is to provide an equal opportunity for each student to receive a quality education to reach his or her full potential, and become a productive member of a diverse and changing society. Board Members Cliff Young (Pres.) 54 E, 4 th Street, Kinsley, KS Karen Myers (V. Pres.) 45 S. Prairie, Kinsley, KS Kevin Bailey 2½ Niles, Kinsley, KS Kathy Brown 84 Marsh, Kinsley, KS Val Corpening 27 Marsh, Kinsley, KS Colleen Espinosa 37 Massachusetts, Kinsley, KS Ryan Strate 7 Mocha Lane, Kinsley, KS Superintendent: Robert Davies Clerk of the Board: TBD Treasurer of the Board: Beth Schmitt, Principals: Becky Burcher & William King Key Staff The District s Accomplishments and Challenges Accomplishments: Our schools rank high in keeping the students interests in mind so that when they graduate they may pursue a job, a trade, or have the skills to enter college. Our graduation rate has remained high and most graduates attend some form of post-secondary education. Our district goal of helping all children read at grade level has been successful and we are always striving for excellence. The Kinsley-Offerle School District is increasing access to technology and extending these learning opportunities to our students. Our ipad initiative is allowing one-to-one access to all students in 4 th grade through high school seniors. Our goal in providing this service is to promote educational excellence by facilitating resource sharing, innovation, collaboration and communication. Technology plays an important role in our lives today. Our district was also successful in passing a bond issue in November 22 for $5,9, for a new Gymnasium/Community Shelter for our students and community. We are adding a monolith dome structure for a competition gym that will seat,5 patrons complete with locker facilities, weight room, concessions, and four classrooms. We also are upgrading our HVAC mechanical systems in out two existing facilities. Challenges: Our district s challenges stem from the fiscal uncertainty at the state level. Creating a budget and funding education is difficult when expenses are increasing for everyday items as well as trying to be competitive with wages. Add the fact that we have not received any real new money and have less than in 26 due to funding cuts made by the state. We believe we have kept our budget cuts out of classroom so that they are not effecting student, but like all districts in the state, we are not going to be able to maintain the level of top-notch education for very long without adequate financial backing from our state government.

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. 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 3

6 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,,497 64% 3,3,238 62% 4% 3,469,568 62% % Student Support Services 8,88 2%,54 2% 3% 9,398 2% 7% Instructional Support Services 26,252 % 5,87 % -42% 26,654 % 76% Administration & Support 586,66 3% 629,84 3% 7% 656,288 2% 4% Operations & Maintenance 447,37 % 56,3 % 3% 497,32 9% -2% Transportation 8,946 4% 89,68 4% 4% 226,285 4% 9% Food Services 226,6 5% 248,486 5% % 296,62 5% 9% Capital Improvements 85,54 2%,625 % -86% 29,55 2% 4% Debt Services % 58,57 3% % 85,8 3% 7% Other Costs % % % % % Total Expenditures* 4,663,55 % 4,983,648 % 7% 5,66,72 % 3% Amount per Pupil $3,74 $3,748 4% $5,446 2% Current Expenditures** 4,496,59 % 4,683,445 % 4% 5,92,35 % 9% Amount per Pupil $2,7 $2,92 2% $4,28 9% Percent of Expenditures Instruction*** (Total Expenditures) 2,948,482 63% 3,4,764 6% -2% 3,39,568 59% -2% Instruction*** (Current Expenditures) 2,948,482 66% 3,4,764 65% -% 3,39,568 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, 3,, 2,5, 2,,,5,,, 5, 3,469,568 Summary of Total Expenditures by Function (All Funds) 9,398 26, , ,32 226, ,62 29,55 85, Operations & Maintenance 9% Food Services Transportation 5% 4% Administration & Support 2% Instructional Support % Student Support Services 2% 24-5 Summary of Total Expenditures by Function Capital Improvements 2% Debt Services 3% Instruction 62% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/5/24 :3 PM Sumexpen.xlsx Page of 3

7 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,576,954 66%,529,864 64% -3%,593,5 64% 4% Student Support 389 % 253 % -35% % -% Instructional Support % % % % % Administration & Support 49,76 2% 53,623 22% 8% 542,6 22% 2% Operations & Maintenance 53,228 6% 68,87 7% % 72,2 7% 2% Transportation 58,72 7% 6,929 7% 2% 69,775 7% 5% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,38,349 % 2,39,856 % % 2,478,75 % 4% Amount per Pupil $6,724 $6,595-2% $6,827 4% The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items.,6,,593,5 Summary of General Fund Expenditures,4,,2,,, 8, 6, 542, , 2, 72,2 69,775 Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of General Fund Expenditures by Function Operations & Maintenance 7% Administration & Support 22% Transportation 7% Instruction 64% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/5/24 :3 PM Sumexpen.xlsx Page 2 of 3

8 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 47,38 % 65, 4% 38% 49,756 % -24% Student Support 77,28 8% 77,23 6% % 8,3 8% 5% Instructional Support % % % % % Administration & Support 63,7 4% 64,287 4% 2% 6, 3% -7% Operations & Maintenance 25,98 57% 266,994 56% 7% 257, 57% -4% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 437,623 % 473,62 % 8% 448,56 % -5% Amount per Pupil $,236 $,37 6% $,234-6% 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 3, 25, 257, 2, 5, , 5, 49,756 8,3 6, Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 57% Instruction % Student Support 8% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Administration & Support 4% Transportation Capital Improvements Other Costs 9/5/24 :3 PM Sumexpen.xlsx Page 3 of 3

9 77,669 77,483 8,3 58,72 6,929 69,775 43, ,8 429,2 554,83 594,9 62,6,624,92,594,965,643,256 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,624,92 58%,594,965 56% -2%,643,256 56% 3% Student Support 77,669 3% 77,483 3% % 8,3 3% 5% Instructional Support % % % % % Administration & Support 554,83 2% 594,9 2% 7% 62,6 2% % Operations & Maintenance 43,326 4% 435,8 5% 8% 429,2 5% -% Transportation 58,72 6% 6,929 6% 2% 69,775 6% 5% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,87,972 % 2,864,468 % 2% 2,926,3 % 2% Amount per Pupil $7,96 $7,92 -% $8,6 2% 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,8,,6,,4,,2,,, , , , 2, 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 5% Administration & Support 2% Student Support 3% Transportation 6% Instruction 56% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/5/24 :3 PM Sumexpen.xlsx Page 4 of 3

10 3,24 6,7 32, 574, ,96 72,983 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 574,778 98% 585,96 97% 2% 72,983 96% 23% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 3,24 2% 6,7 3% 2% 32, 4% % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 588,9 % 6,977 % 2% 753,983 % 25% Amount per Pupil $,66 $,66 % $2,77 25% 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 8, 7, 6, 5, 4, 3, 2, , Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Special Education Fund by Function Transportation 4% Instruction Student Support Instructional Support Instruction 96% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/5/24 :3 PM Sumexpen.xlsx Page 5 of 3

11 Instruction Expenditures () % % inc/ inc/ Actual Actual dec Budget dec General,576,954,529,864-3%,593,5 4% Federal Funds 3,844 94,665-28% 93,72-2% Supplemental General 47,38 65, 38% 49,756-24% At Risk (4yr Old) 53,74 54,774 2% 65, 9% At Risk (K-2) 25,69 3,927 24% 373, 2% Bilingual Education 73,45 76,966 5%, 3% Virtual Education % % Capital Outlay 53,5 72,474 37% 5, 7% Driver Education 2,67 3,78 44% 7,922 % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 574, ,96 2% 72,983 23% Cost of Living % % Vocational Education 57,58 85, 49% 5, 24% Gifts/Grants 8 %, 25% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,93 64,62 % 29,335 27% Contingency Reserve % Text Book & Student Material 8,585 43,37 44% Activity Fund 22,54 25, 3% -% Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,,497 3,3,238 4% 3,469,568 % Enrollment (FTE)* % 363. % Amount per Pupil 8,479 8,588 % 9,558 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,,497 3,3,238 4% 3,469,568 % 3,5, 3,4, 3,3, 3,2, 3,, 3,, 2,9, 2,8, 2,7, Instruction Expenditures 3,469,568 3,3,238 3,, Instruction Expenditures 2,,,5,,, 5,,576,954,529,864,593,5 574, ,96 72,983 47,38 65, 49, 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. 9/5/24 :3 PM Sumexpen.xlsx Page 6 of 3

12 Student Support Expenditures (2) % % inc/ inc/ Actual Actual dec Budget dec General % -% Federal Funds % % Supplemental General 77,28 77,23 % 8,3 5% At Risk (4yr Old) % % At Risk (K-2) 22,463 24,835 % 27, 9% 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 8,56 8,836 %,98 26% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 8,88,54 3% 9,398 7% Enrollment (FTE)* % 363. % Amount per Pupil % 329 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 8,88,54 3% 9,398 7% Amount per Pupil $39 $36 -% $337 7% Student Support Expenditures 2, 8, 6, 4, 2,, 8, 6, 4, 2, 9,398,54 8, 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. 9/5/24 :3 PM Sumexpen.xlsx Page 7 of 3

13 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education,5 -% % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 22,24,8-47% 26,2 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 3,78 3,376 % 634-8% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 26,252 5,87-42% 26,654 76% Enrollment (FTE)* % 363. % Amount per Pupil % 73 75% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 26,252 5,87-42% 26,654 76% Amount per Pupil $74 $42-44% $73 75% Instructional Support Expenditures 3, 25, 26,252 26,654 2, 5, 5,87, 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. 9/5/24 :3 PM Sumexpen.xlsx Page 8 of 3

14 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 2,32 25,564 2% 25,7 % Federal Funds % % Supplemental General 63,7 64,287 2% 6, -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 2,84 4,84 % 2,688 54% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 277,26 283,935 2% 287,388 % Enrollment (FTE)* % 363. % Amount per Pupil % 792 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 277,26 283,935 2% 287,388 % General Administration Expenditures 288, 287, , 284, 283, , 28, 278, 277,26 276, 274, 272, 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. 9/5/24 :3 PM Sumexpen.xlsx Page 9 of 3

15 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 29, ,757 % 336,9 4% 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,6 2,846 % 32, 54% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 39,4 344,63 % 368,9 7% Enrollment (FTE)* % 363. % Amount per Pupil %,6 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 39,4 344,63 % 368,9 7% 37, 36, 35, 34, 33, 32, 3, 3, 29, 28, 27, School Administration Expenditures 368,9 344,63 39, 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. 9/5/24 :3 PM Sumexpen.xlsx Page of 3

16 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General,32 % -% 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 & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL,32 % -% Enrollment (FTE)* % 363. % Amount per Pupil 4 % -% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL,32 % -% Central Services Expenditures,4,32,2, 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. 9/5/24 :3 PM Sumexpen.xlsx Page of 3

17 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 53,228 68,87 % 72,2 2% Federal Funds % % Supplemental General 25,98 266,994 7% 257, -4% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 28,836 57,597 % 5, -3% Driver Training % 5 6% Declining Enrollment % % Extraordinary School Program % % Food Service 4,3,25-75%, -2% 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,838,887 % 6,62 4% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 447,37 56,3 3% 497,32-2% Enrollment (FTE)* % 363. % Amount per Pupil,264,396 %,37-2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 447,37 56,3 3% 497,32-2% Operations and Maintenance Expenditures 5, 5, 49, 48, 47, 56,3 497,32 46, 45, 447,37 44, 43, 42, 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. 9/5/24 :3 PM Sumexpen.xlsx Page 2 of 3

18 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 58,72 6,929 2% 69,775 5% 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 3,24 6,7 2% 32, % Cost of Living % % Vocational Education %,8 % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution,633,662 % 3,7 8% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 8,946 89,68 4% 226,285 9% Enrollment (FTE)* % 363. % Amount per Pupil % 623 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 8,946 89,68 4% 226,285 9% Transportation Expenditures 25, 226,285 2, 8,946 89,68 5,, 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. 9/5/24 :3 PM Sumexpen.xlsx Page 3 of 3

19 Other Support Services Expenditures (29) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-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)* % 363. % 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. 9/5/24 :3 PM Sumexpen.xlsx Page 4 of 3

20 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 24, ,582 % 286,474 22% 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,766 2,94 %,47-2% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 226,6 248,486 % 296,62 9% Enrollment (FTE)* % 363. % Amount per Pupil % 87 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 226,6 248,486 % 296,62 9% Food Service Expenditures 3, 25, 226,6 248, ,62 2, 5,, 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. 9/5/24 :3 PM Sumexpen.xlsx Page 5 of 3

21 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)* % 363. % 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. 9/5/24 :3 PM Sumexpen.xlsx Page 6 of 3

22 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 85,54,625-86% 29,55 4% 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 85,54,625-86% 29,55 4% Enrollment (FTE)* % 363. % Amount per Pupil % 357 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 85,54,625-86% 29,55 4% Capital Improvements (4) 4, 29,55 2,, 85,54 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. 9/5/24 :3 PM Sumexpen.xlsx Page 7 of 3

23 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 % % 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 # 58,57 % 85,8 7% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 58,57 % 85,8 7% Enrollment (FTE)* % 363. % Amount per Pupil 437 % 5 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 58,57 % 85,8 7% Deb Services (5) 2, 8, 6, 4, 2,, 8, 6, 4, 2, 85,8 58, 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. 9/5/24 :3 PM Sumexpen.xlsx Page 8 of 3

24 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 598, ,832 7% 82,763 7% Federal Funds % % Supplemental General 57,39 55,38-4% 675, 23% 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,69,49,248,97 7%,55,763 2% Enrollment (FTE)* % 363. % Amount per Pupil 3,33 3,445 4% 4,48 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL,69,49,248,97 7%,55,763 2% Transfers (52),6,,55,763,4,,2,,, 8, 6, 4, 2,,69,49,248, 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. 9/5/24 :3 PM Sumexpen.xlsx Page 9 of 3

25 Miscellaneous Information Unencumbered Cash Balance by Fund July, 22 July, 23 July, 24 General,64,, Federal Funds -2,277 Supplemental General 87,93 98,28 86,723 At Risk (4yr Old) At Risk (K-2) 4,42 Bilingual Education Virtual Education Capital Outlay 83,59 52,6 5,948 Driver Training,695 3,894 3,797 Declining Enrollment Extraordinary School Program Food Service 55,767 6,27 5,33 Professional Development 4,,876 6,2 Parent Education Program Summer School Special Education 7,963 4,34,383 Cost of Living Vocational Education Gifts/Grants 2,5 2,43 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 34,27 34,27 34,27 Text Book & Student Material 42,327 6,767 39,77 Activity Fund 9,363 9,483 7,483 Bond and Interest # 95,729 32,64 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 864, ,74,68,39 Enrollment (FTE)* Amount per Pupil 2,442 2,574 2,943 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 864, ,74,68,39 Unencumbered Cash Balances by Fund,2,,, 8, 864, ,74,68,39 6, 4, 2, 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. 9/5/24 :3 PM Sumexpen.xlsx Page 2 of 3

26 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. 9/5/24 :3 PM Sumexpen.xlsx Page 2 of 3

27 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % 354. % Enrollment (FTE)** % % % 363. % Number of Students - Free Meals % 43-7% 62 3% 7 5% Number of Students - Reduced Meals % 49-4% 53 8% 57 8% 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. 9/5/24 :3 PM Sumexpen.xlsx Page 22 of 3

28 Miscellaneous Information Mill Rates by Fund Actual Actual Budget General Supplemental General Adult Education... Capital Outlay.. 3. 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 Capital Outlay 5% 24-5 Miscellaneous Information Mill Rates by Fund (Total USD) Bond and Interest # 23% Supplemental General 4% General 32% 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 9/5/24 :3 PM Sumexpen.xlsx Page 23 of 3

29 Other Information Actual Actual Budget Assessed Valuation $26,492,85 $27,26,45 $25,884,848 Bonded Indebtedness $6,486 $5,968,662 $5,928,568 Assessed Valuation $27,5, $27,26,45 $27,, $26,5, $26,492,85 $26,, $25,884,848 $25,5, $25,, $6,, Bonded Indebtedness $5,968,662 $5,928,568 $5,, $4,, $3,, $2,, $,, $ $6, /5/24 :3 PM Sumexpen.xlsx Page 24 of 3

30 USD 347 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 3,298,838, 3,278,837, XXXXXXXX Supplemental General,23,56 86,723 39,7 645,622 XXXXXXXX Adult Education At Risk (4yr Old) 65, 65, Adult Supplemental Education At Risk (K-2) 4, 4, Bilingual Education,, Virtual Education Capital Outlay 329,55 5,948,648 2, 3,63 86,746 Driver Training 8,422 3,797 2,25 2,5 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 287,474 5,33,984 22,33 4, 73,54 Professional Development 26,2 6,2 2, Parent Education Program Summer School Special Education 753,983, ,6 Vocational Education 5,8,8 5, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants, 2,43, 2,43 Textbook & Student Materials Revolving 39,77 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 35,233 35,233 XXXXXXXXX Contingency Reserve 34,27 XXXXXXXXX Activity Funds 7,483 XXXXXXXXX Tuition Reimbursement Bond and Interest # 85,8 32,64 27,62 348,5 5,645 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 93,72 xxxxxxxxxxx 93,72 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 7,2,484,68,39 4,38,95 25,5 2,,55,763,57,72 523,75 Less Transfers,55,763 TOTAL Budget Expenditures $5,66,72 Sources of Revenue - - State, Federal, Local State Revenues 2,979,866 3,82,74 4,38,95 Federal Revenues 252,678 22,32 25,5 Local Revenues 2,668,774 3,63,558 2,664,835 Total Revenues 5,9,38 6,367,583 6,98,89 Revenues Per Pupil 6,67 7,566 9,6

31 USD Kinsely-Offerle - Summary 3,5, 3,, 2,5, 2,,,5,,, 5, Summary of Total Expenditures by Function (All Funds),8,,6,,4,,2,,, 8, 6, 4, 2, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 3,5, 36. 3,4, ,3, 35. 3,2, ,, 3,, 2,9, 2,8, 2,7, Mill Levies by Fund Average Salary , 6, 5, 4, 3, 2,, Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 4, 2,, 8, 6, 4, 2,

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