Prairie View USD #362

Transcription

1 Prairie View USD #362

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 27-28 Budget General Information USD #: 362 Introduction As evidenced by Kansas State Assessments Test Scores and the July 27 School Efficiency Study conducted by the Standard and Poor organization, Prairie View Schools is an excellent place for students to learn and educators to teach. Despite a high efficiency rating, Prairie View continues to rank within the top 1 percent of all districts in Kansas with teacher salaries. Located in La Cygne, KS, just 3 minutes away from Overland Park, KS, the communities of Prairie View have the amenities of a rural, small town while having access to the conveniences of suburban Kansas City. Board Members Steve Haupt, President 21 S 9 th St, La Cygne KS 664 Wes Chambers, Vice-President 1246 W 367 th St, La Cygne KS 664 Mark Haupt KS Hwy 152, La Cygne KS 664 Sue Page Earnest Rd, Parker KS 6672 Barbie Feldman W 47 th, La Cygne KS 664 Darlene Engert PO Box 368, La Cygne KS 664 Chuck Dunlop PO Box 156, Parker KS 6672 Key Staff Superintendent: Chris Kleidosty Associate or Assistant Superintendents: Lee Jones Business Office Staff: Gayle Pretz Curriculum & Staff: Lee Jones Other Key Contacts: Rita Anne Noel, Board Clerk The District s Accomplishments and Challenges Accomplishments: In 27, Prairie View schools continued to achieve unprecedented results on the Kansas State Assessments. Out of 26 tested groups district wide, 16 groups achieved the standard of excellence. The standard of excellence is the state s highest benchmark of a tested group. Additionally, 23 of the 26 tested groups achieved a group proficiency percentage of 85% or higher. Nine groups achieved 1% proficiency. All tested groups easily met AYP for 27. When Standard and Poor released school efficiency scores in June 27 (based on dollars spent vs. student achievement), Prairie View USD 362 achieved a percentage of 94.93%. This percentages falls within a rank of 24 th in the state of Kansas after considering the 21 districts who achieved 1% efficiency. If test scores remain at current levels, the reduced budget authority facing the district will drive this high rating even higher. Prairie View students and staff continue to improve upon already high academic accomplishments. 1

4 Challenges: The new superintendent and district office staff were forced to make $19, in cuts to balance the budget and fund salary increases due to declining enrollment. This situation has occurred because a maxed out local option budget no longer allows the luxury to raise local taxes to offset costs. This challenge will continue if student enrollment continues to decline. In addition to declined budget authority, state utility valuation dropped by almost $5 million dollars. While authority has been exhausted with the local option budget, impact of this devaluation means more mills must be assessed to fund the bonded indebtedness and capital outlay. The current budget reflects no increase with capital outlay, meaning $24, fewer dollars will be raised with the same amount of mills being assessed. The upcoming challenge for USD 362 Prairie View will be to find ways to balance the budget while maintaining student programs which will improve upon already high achievement levels. 2

5 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Expenditures (1) 7. Student and al Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. (25 & 29: Other Supplemental Services) (3: Non- Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other Information - FTE 17. Miscellaneous Information Mill Rates by Fund 18. 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. 3

6 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 4

7 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 5,718,844 49% 6,15,15 48% 5% 6,92,988 47% 15% Student & al Support 912,845 8% 92,643 7% 1% 1,72,95 7% 16% General Administration 295,723 3% 362,4 3% 22% 481,475 3% 33% School Administration (Building) 653,566 6% 718,866 6% 1% 62,86 4% -14% Operations & Maintenance 1,57,499 9% 1,193,58 1% 13% 1,17,472 8% -2% Capital Improvements 377,977 3% 54,846 4% 34% 1,355, 9% 168% Debt Services 786,351 7% 785,197 6% % 797,66 5% 2% 1,885,14 16% 1,948,456 16% 3% 2,377,9 16% 22% Total Expenditures 11,687,99 1% 12,448,175 1% 7% 14,795,559 1% 19% Amount per Pupil $11,347 $12,86 7% $15,6 24% 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 ,, 7,, Summary of Total Expenditures By Function (All Funds) 6,, 5,, 4,, ,, 2,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Debt Services 5% Capital Improvements 9% Operations & Maintenance ool Administration (Building) 8% 4% 16% General Administration 3% 48% Student & al Support 7% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 9/24/27 2:45 PM Sumexpen.xls Page 1 of 19

8 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 3,42,5 61% 2,957,473 55% -13% 2,847,91 51% -4% Student & al Support 45,362 7% 47,124 9% 16% 529,38 1% 13% General Administration 287,353 5% 337,826 6% 18% 412,335 7% 22% School Administration (Building) 624,539 11% 679,496 13% 9% 565,23 1% -17% Operations & Maintenance 2,321 % 716 % -69% % -1% Capital Improvements % % % % % 892,142 16% 942,396 17% 6% 1,196,995 22% 27% Total Expenditures 5,613,722 1% 5,388,31 1% -4% 5,551,85 1% 3% Amount per Pupil $5,45 $5,231-4% $5,631 8% 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 4,, 3,5, 3,, 2,5, 2,, ,5, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function 22% School Administration (Building) 1% General Administration 7% Student & al Support 1% 51% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/24/27 2:45 PM Sumexpen.xls Page 2 of 19

9 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 127,758 1% 179,922 13% 41% 136,878 1% -24% Student & al Support 86,311 7% 133,117 1% 54% 113,26 8% -15% General Administration 48 % 7,471 1% 15465% 9, 1% 2% School Administration (Building) % 39 % % % -1% Operations & Maintenance 1,6,347 82% 1,73,866 77% 7% 1,8,732 79% 1% Capital Improvements % % % % % % 75 % % 19,683 1% 26144% Total Expenditures 1,22,464 1% 1,394,49 1% 14% 1,359,499 1% -3% Amount per Pupil $1,185 $1,354 14% $1,379 2% 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 8, , 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function 1% Operations & Maintenance 8% 1% Student & al Support 8% General Administration 1% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/24/27 2:45 PM Sumexpen.xls Page 3 of 19

10 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 3,529,763 52% 3,137,395 46% -11% 2,984,788 43% -5% Student & al Support 491,673 7% 63,241 9% 23% 642,586 9% 7% General Administration 287,41 4% 345,297 5% 2% 421,335 6% 22% School Administration (Building) 624,539 9% 679,535 1% 9% 565,23 8% -17% Operations & Maintenance 1,8,668 15% 1,74,582 16% 7% 1,8,732 16% 1% Capital Improvements % % % % % 892,142 13% 942,471 14% 6% 1,216,678 18% 29% Total Expenditures 6,834,186 1% 6,782,521 1% -1% 6,911,349 1% 2% Amount per Pupil $6,635 $6,585-1% $7,9 6% 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 4,, 3,5, 3,, ,5, 2,, 1,5, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 18% Operations & Maintenance 16% School Administration (Building) 8% General Administration 6% 43% Student & al Support 9% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/24/27 2:45 PM Sumexpen.xls Page 4 of 19

11 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,347,25 79% 1,294,358 8% -4% 1,568,161 8% 21% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 357,319 21% 323,153 2% -1% 382,4 2% 18% Total Expenditures 1,74,344 1% 1,617,511 1% -5% 1,95,561 1% 21% Amount per Pupil $1,655 $1,57-5% $1,978 26% 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 1,8, 1,6, 1,4, 1,2, 8, 6, , 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 2% 8% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/24/27 2:45 PM Sumexpen.xls Page 5 of 19

12 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 3,42,5 2,957,473-13% 2,847,91-4% Federal Funds 169, ,734 4% 148,165-16% Supplemental General 127, ,922 41% 136,878-24% At Risk (4yr Old) % % At Risk (K-12) 135,25 756,731 46% 1,74,5 42% Bilingual Education 5,424 14,55 168% 17, 17% Capital Outlay 131,14 122,517-7% 5, 38% Driver Education 13,125 9,884-25% 17,95 82% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,347,25 1,294,358-4% 1,568,161 21% Cost of Living % Vocational Education 21, ,93 12% 31,54 28% Gifts/Grants 6, % 25, 3363% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 17,678 21,919 18% 283,92 41% Contingency Reserve % Text Book & Student Material 65,22 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,718,844 6,15,15 5% 6,92,988 15% Enrollment (FTE)* 1,3. 1,3. % % Amount per Pupil 5,552 5,84 5% 7,19 2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,718,844 6,15,15 5% 6,92,988 15% 8,, 7,, 6,, 5,, 4,, 3,, 2,, Expenditures Expenditures 4,, 3,5, 3,, 2,5, 2,, 1,5, 5, 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. 9/24/27 2:45 PM Sumexpen.xls Page 6 of 19

13 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 45,362 47,124 16% 529,38 13% Federal Funds 2,626 % 21, % Supplemental General 86, ,117 54% 113,26-15% At Risk (4yr Old) % % At Risk (K-12) 47,877 44,564-7% 7,5-83% Bilingual Education % % Capital Outlay 287,668 28,215-28% 3, 44% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 9,936 2,77 19% 24,613 19% Parent Education Program % % Summer School % % Special Education % % Cost of Living % Vocational Education % % Gifts/Grants 45,53 5,216-89% 25, 379% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,188 36,11 19% 5,7 41% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 912,845 92,643 1% 1,72,95 16% Enrollment (FTE)* 1,3. 1,3. % % Amount per Pupil % 1,87 22% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 912,845 92,643 1% 1,72,95 16% Amount per Pupil $915 $948 4% $1,87 15% Student and al Support Expenditures 1,2, 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. 9/24/27 2:45 PM Sumexpen.xls Page 7 of 19

14 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 287, ,826 18% 412,335 22% Federal Funds 12 % -1% Supplemental General 48 7, % 9, 2% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 1,356 8,87 554% 5, 464% 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 6,966 7,717 11% 1,14 31% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 295, ,4 22% 481,475 33% Enrollment (FTE)* 1,3. 1,3. % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 295, ,4 22% 481,475 33% 6, General Administration Expenditures 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. 9/24/27 2:45 PM Sumexpen.xls Page 8 of 19

15 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 624, ,496 9% 565,23-17% Federal Funds % % Supplemental General 39 % -1% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 7,178 % 1, 39% 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 29,27 32,153 11% 45,63 42% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 653, ,866 1% 62,86-14% Enrollment (FTE)* 1,3. 1,3. % % Amount per Pupil % 63-1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 653, ,866 1% 62,86-14% School Administration Expenditures 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. 9/24/27 2:45 PM Sumexpen.xls Page 9 of 19

16 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 2, % -1% Federal Funds % % Supplemental General 1,6,347 1,73,866 7% 1,8,732 1% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 13,422 72, % 25, -66% Driver Training 2,314 1,724-25% 3,9 126% Declining Enrollment % % Extraordinary School Program % % Food Service 382-1% % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % Vocational Education % -1% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 32,51 43,728 35% 6,84 39% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,57,499 1,193,58 13% 1,17,472-2% Enrollment (FTE)* 1,3. 1,3. % % Amount per Pupil 1,27 1,158 13% 1,187 2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,57,499 1,193,58 13% 1,17,472-2% 1,4, Operations and Maintenance Expenditures 1,2, 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. 9/24/27 2:45 PM Sumexpen.xls Page 1 of 19

17 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 892, ,396 6% 1,196,995 27% Federal Funds % % Supplemental General 75 % 19, % At Risk (4yr Old) % % At Risk (K-12) 18,577 25,861 39% 37,727 46% Bilingual Education % % Capital Outlay 1,483 % 5, 3272% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 582, ,96 6% 634,434 3% Professional Development % % Parent Education Program % % Summer School % % Special Education 357, ,153-1% 382,4 18% Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 34,833 38,582 11% 55,77 45% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,885,14 1,948,456 3% 2,377,9 22% Enrollment (FTE)* 1,3. 1,3. % % Amount per Pupil 1,83 1,892 3% 2,411 27% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,885,14 1,948,456 3% 2,377,9 22% 2,5, 2,, 1,5, 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. 9/24/27 2:45 PM Sumexpen.xls Page 11 of 19

18 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 % % Capital Outlay 377,977 54,846 34% 1,355, 168% 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 377,977 54,846 34% 1,355, 168% Enrollment (FTE)* 1,3. 1,3. % % Amount per Pupil % 1,374 18% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 377,977 54,846 34% 1,355, 168% Capital Improvements (4) 1,6, 1,4, 1,2, 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. 9/24/27 2:45 PM Sumexpen.xls Page 12 of 19

19 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 % % 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 % Bond & Interest #1 786, ,197 % 797,66 2% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 786, ,197 % 797,66 2% Enrollment (FTE)* 1,3. 1,3. % % Amount per Pupil % 89 6% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 786, ,197 % 797,66 2% Debt Services (51) 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. 9/24/27 2:45 PM Sumexpen.xls Page 13 of 19

20 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,57,2 1,988,138 27% 2,246,117 13% Federal Funds % % Supplemental General 717,285 81,54 12% 979,891 22% 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 % % 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,287,35 2,789,678 22% 3,226,8 16% Enrollment (FTE)* 1,3. 1,3. % % Amount per Pupil 2,221 2,78 22% 3,272 21% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,287,35 2,789,678 22% 3,226,8 16% Transfers (52) 3,5, 3,, 2,5, 2,, 1,5, 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. 9/24/27 2:45 PM Sumexpen.xls Page 14 of 19

21 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 25 July 1, 26 July 1, 27 General 5,818 Federal Funds 21,123 24,52 13,698 Supplemental General 328,145 52, ,347 At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay 1,871,813 1,941,687 1,933,86 Driver Training 6,335 1,959 11,764 Declining Enrollment Extraordinary School Program Food Service 34,352 49,626 46,33 Professional Development 2,113 Parent Education Program Summer School Special Education 19, , ,784 Cost of Living Vocational Education Gifts/Grants 46,18 2,166 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve Text Book & Student Material 16,743 39,535 Bond & Interest 1 87, , ,277 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 3,34,773 3,225,668 3,318,146 Enrollment (FTE)* 1,3. 1, Amount per Pupil 3,29 3,132 3,365 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 3,34,773 3,225,668 3,318,146 Unencumbered Cash Balances by Fund 3,5, 3,, 2,5, 2,, 1,5, 5, July 1, 25 July 1, 26 July 1, 27 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. 9/24/27 2:45 PM Sumexpen.xls Page 15 of 19

22 Reserve Funds Unencumbered Cash Balance July 1, 25 July 1, 26 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 25 July 1, 26 *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. 9/24/27 2:45 PM Sumexpen.xls Page 16 of 19

23 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* ,3.1 5% % % % Enrollment (FTE)** % 1,3. 6% 1,3. % % Number of Students - Free Meals % 227 4% 215-5% % Number of Students - Reduced Meals % 124-2% % 157 9% 12. 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. 9/24/27 2:45 PM Sumexpen.xls Page 17 of 19

24 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 & 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) Capital Outlay 13% Bond & Interest 1 12% Supplemental General 33% General 42% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/24/27 2:45 PM Sumexpen.xls Page 18 of 19

25 Other Information Actual Actual Budget Assessed Valuation $136,323,18 $138,617,195 $134,814,59 Bonded Indebtedness $8,52, $7,917, $7,289, Assessed Valuation $16,, $14,, $12,, $1,, $8,, $6,, $4,, $2,, $ Bonded Indebtedness $9,, $8,, $7,, $6,, $5,, $4,, $3,, $2,, $ $ /24/27 2:45 PM Sumexpen.xls Page 19 of 19