Belle Plaine USD #357

Transcription

1 Belle Plaine USD #357

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 Budget General Information USD # 357 Introduction Belle Plaine USD #357 serves 656 PreK-12 students in an 84 square mile area of rural Kansas located in Sumner County. Students attend one of three attendance centers. PreK-4 attend Belle Plaine Elementary. This school has a preschool program for Three and Four-Year Olds, and the State Pre-Kindergarten Program. Students in grades 5-8 attend Belle Plaine Middle School and 9-12 grade students attend Belle Plaine High School. Special education services are provided by the Sumner County Educational Service Center, located in Wellington, Kansas. The district continues to keep our community traditions and maintain our standard of academic excellence. The focus for the Board of Education is to make decisions that benefit all students in the district. We strive to improve reading and mathematics skills for every student in the district. The Board of Education is committed to providing our students a technology rich environment with all classrooms, computer labs, and libraries internet accessible. Additional information regarding Belle Plaine Schools can be found at Board Members Lynette Turney, President lturney@usd357.org Debi Mansch, Vice President dmansch@usd357.org Matt Ast mast@usd357.org Rodney Bell rbell@usd357.org Janelle Bible jbible@usd357.org Stephanie Scott sscott@usd357.org Duane Smith duanesmith@usd357.org Key Staff Superintendent: Dr. Rose Kane Business Office Staff: Becke Shivers, Board Clerk; Mary Hunt, Treasurer Other Key Contacts: Sherra Taylor, Belle Plaine Elementary Principal Ted Long, Belle Plaine Elementary Counselor Morey Balzer, Belle Plaine Middle School Principal Clay Newton, Belle Plaine Middle School Counselor Monte Stewart, Belle Plaine High School Principal Scott Kimble, Belle Plaine High School Asst. Principal Alison Stewart, Belle Plaine High School Counselor 1

4 The District s Accomplishments and Challenges Accomplishments: USD #357 offers outstanding early childhood education programs-3 and 4 year old preschool, State Pre-Kindergarten Program, and all day kindergarten. Belle Plaine Elementary School has fully implemented Multi-Tier System of Support (MTSS) and has a School-Wide Title I program. Belle Plaine Middle School and Belle Plaine High School have implemented professional learning communities focused on improving student learning. Academically, students in Belle Plaine schools have excellent achievement. Belle Plaine schools received 11 Standards of Excellence awards on the 212 Kansas State Assessments. Belle Plaine Elementary received the Standard of Excellence in 4 th grade reading and math. Belle Plaine Middle School received the Standard of Excellence in 5 th grade reading; 6 th, 7 th, and 8 th grade reading; and 7 th and 8 th grade math. Belle Plaine High School received Building-Wide Standard of Excellence in reading, math and science. Belle Plaine High School Act-tested students scored above the state average in 212. The our-year graduation rate for Belle Plaine High School is 1%. Challenges: The greatest challenge for Belle Plaine USD #357 is continuing to provide quality schools on a limited financial budget. This is a result of several consecutive years of reducing spending in the areas of instruction-including delaying textbook adoptions, reducing instructional material purchases for classroom; facilities maintenance & improvements-scaling back facilities maintenance and capital outlay improvement projects; professional learning-reduction in inservice opportunities for staff and not accessing speakers to present to student or staff; technology upgrades, and activitieslengthening equipment replacement cycles and delaying uniform purchases. 2

5 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) The funds included in total expenditures are: General, Supplemental General, At Risk (4Yr), At Risk(k-12), Capital Outlay, Driver Education, Special Education, Vocational Education, Bond & Interest, Student Materials Revolving & Textbook Rental, Gift/Grants, KPERS Special Retirement Contribution, Contingency, Federal Funds, and Activity Fund. 2. Summary of General Fund Expenditures by Function The funds included are from the General Fund line items. 3. Summary of Supplemental General Fund Expenditures by Function The funds included are from the Supplemental General Fund line items. 4. Summary of General and Supplemental General Fund Expenditures by Function The information presented adds together General Fund and Supplemental General Fund line items. 5. Summary of Special Education Fund by Function The fund included is the Special Education fund. 6. Instruction Expenditures (1) Instruction includes the activities dealing directly with the interaction between teachers and students. It may be provided in the classroom, during field trips or other medium such as ITV. Also, this summary includes the Amount per Pupil expenditure for instruction. 7. Student and Instructional Support Expenditures (21 & 22) Support services provide administrative, technical and logistical support to facilitate and enhance instruction. 21-Activities designed to assess and improve the well-being of students and to supplement the teaching process. These include social workers, counselors, and nurses. 22-Activities associated with assisting the instructional staff with the content and process of providing learning experiences for students. These include librarian staff, media services and staff development. 8. General Administration Expenditures (23) Activities concerned with establishing and administering policy for operating the district. These include the Board of Education budget, election services, legal services, superintendent and district office staff. 3

6 9. School Administration Expenditures (24) Activities concerned with the overall administrative responsibility for a school. These include the principals and their staff. 1. Operations and Maintenance Expenditures (26) Activities concerned with keeping the physical plan open, comfortable, and safe for use. Also, activities involved with keeping the grounds, buildings, and equipment in effective working condition and state of repair. These include maintenance, custodial, grounds, utilities, and security. 11. Other Costs (25 & 29: Other Supplemental Services) (3: Non-Instruction Services) Other costs are activities concerned with paying, transporting, exchanging, and maintaining goods for the district. 25-Activities concerned with fiscal services, budget services, payroll, purchasing, warehouse, printing, and internal audit. 3-Activities concerned with food service operation. 12. Capital Improvements (4) Activities concerned with acquiring land and building; remodeling buildings; constructing buildings and additions to buildings; initially installing or extending service systems and other build-in equipment; and improving sites. 13. Debt Services (5) This fund is used to redeem the district s outstanding general obligation bonds and accumulated interest. 14. Miscellaneous Information - Transfers The $1.86,651 General and Supplemental General Fund transfers are for support of operations. 15. Miscellaneous Information Unencumbered Cash Balance by Fund State law restricts the amount each district can spend in the General and Supplemental General funds. Any balance remaining at the end of the year is used to support expenditures in the subsequent years. Therefore, these balances do not provide additional budget authority to the school district. The Capital Outlay balance has two purposes. It provides funds to complete summer projects and provide equipment needs for the school. Some of the balance will be used for the vehicle and technology replacements. The Food Service balance is restricted and cannot be used for district operations. 4

7 The bond and interest balance is necessary to pay the bond payments and are not available for operating purposes. 16. Reserve Funds Unencumbered Cash Balance Reserve funds are not maintained since we purchase insurance rather than maintain funds to be self-insured for Worker s Comp, Health Insurance, Life Insurance, Property and Casualty, and Disability Income Insurance. 17. Other Information - FTE Enrollment is projected to remain relatively steady. For state aid and budget authority purposes, a student growth reserve of 3% was added to enable the district to take advantage of any potential budget authority increases based on total weighted FTE. 18. Miscellaneous Information Mill Rates by Fund The total mill rate of is below the preceding year with a decrease of 2.76 mills. The major changes in the mill rate are as follows: Supplemental General (Local Option Budget) mill levy increased mills. The budget for this fund is based on the general fund budget. The General Fund increased from the prior year and the assessed valuation increased as well. Capital Outlay mill levy increased 2.31 mills; from 1.69 to 4 mills. By our current resolution, the mill levy cannot exceed 4. mills. Bond and Interest mill levy was decreased 7.53 mills. We made the last payment on our bond in September 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 Instruction 4,755,279 62% 5,139,63 63% 8% 5,176,573 61% 1% Student Support Services 339,529 4% 465,446 6% 37% 55,719 6% 9% Instructional Support Services 599,632 8% 353,712 4% -41% 374,5 4% 6% General Administration 383,681 5% 437,68 5% 14% 478,14 6% 9% School Administration (Building) 335,655 4% 316,627 4% -6% 363, 4% 15% Operations & Maintenance 286,49 4% 33,17 4% 6% 326,5 4% 8% Transportation 133,733 2% 276,634 3% 17% 321,1 4% 16% Food Services 348,966 5% 326,37 4% -7% 358,962 4% 1% Capital Improvements % 18,769 % % 12, 1% 539% Debt Services 473,9 6% 474,675 6% % 384,75 5% -19% Other Costs 3 % 72 % 14% 5,213 1% 6964% Total Expenditures* 7,656,814 1% 8,111,813 1% 6% 8,459,457 1% 4% Amount per Pupil $12,761 $12,775 % $12,626-1% Current Expenditures** 7,97,61 1% 7,33,553 1% 3% 7,648,976 1% 4% Amount per Pupil $11,829 $11,544-2% $11,416-1% Percent of Expenditures Instruction*** (Total Expenditures) 4,669,966 61% 4,974,21 61% % 5,29,842 59% -2% Instruction*** (Current Expenditures) 4,669,966 66% 4,974,21 68% 2% 5,29,842 66% -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. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) 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: Instruction - 1 Transportation - 27 Student Support Services - 21 Food Service - 31 Instructional Support Services - 22 Other Costs - 25/29 and 33 General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Operations & Maintenance - 26 Transfers - 52 Summary of Total Expenditures by Function (All Funds) 6,, 5,, 5,176,573 4,, 3,, 2,, ,, 55, ,5 478,14 363, 326,5 321,1 358,962 12, 384,75 5, Operations & Maintenance 4% Transportation 4% School Administration (Building) 4% General Administration 6% Instructional Support 4% Student Support Services 6% Summary of Total Expenditures by Function Capital Improvements 1% Food Services 4% Debt Services 5% Instruction 61% Other Costs 1% Instruction Student Support Services Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/12/213 1:32 PM Sumexpen.xlsx Page 1 of 24

10 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,181,334 68% 2,318,478 68% 6% 2,26,371 65% -5% Student Support 224,85 7% 231,47 7% 3% 233,2 7% 1% Instructional Support 84,717 3% 96,51 3% 14% 99,5 3% 3% General Administration 229,499 7% 296,31 9% 29% 318,14 9% 7% School Administration (Building) 316,87 1% 288,355 8% -9% 323, 1% 12% Operations & Maintenance 26,78 1% 37,615 1% 4% 49,5 1% 32% Transportation 123,272 4% 148,59 4% 2% 152,1 4% 3% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,187,214 1% 3,416,86 1% 7% 3,381,811 1% -1% Amount per Pupil $5,312 $5,38 1% $5,47-6% 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 2,5, 2,26,371 2,, 1,5, 1,, 5, 233,2 99,5 318,14 323, 49,5 152, Summary of General Fund Expenditures by Function School Administration (Building) 1% General Administration 9% Instructional Support 3% Student Support 7% Transportation 5% Operations & Maintenance 1% Instruction 65% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/213 1:32 PM Sumexpen.xlsx Page 2 of 24

11 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 347,63 29% 378,9 31% 9% 298,743 26% -21% Student Support % 217,12 18% % 22, 19% 1% Instructional Support 497,29 42% 229,892 19% -54% 235, 2% 2% General Administration 16,174 9% 122,183 1% 15% 13, 11% 6% School Administration (Building) % % % % % Operations & Maintenance 242,816 2% 262,768 22% 8% 271, 23% 3% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,193,649 1% 1,29,972 1% 1% 1,154,743 1% -5% Amount per Pupil $1,989 $1,95-4% $1,723-1% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 5, 45, 4, 35, 3, 25, 298,743 22, 235, 271, , , 13, , 5, Summary of Supplemental General Fund Expenditures by Function Instruction General Administration 11% Operations & Maintenance 24% Instructional Support 2% Instruction 26% Student Support 19% Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/213 1:32 PM Sumexpen.xlsx Page 3 of 24

12 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,528,964 58% 2,696,487 58% 7% 2,55,114 55% -7% Student Support 224,85 5% 448,167 1% 99% 453,2 1% 1% Instructional Support 581,746 13% 326,393 7% -44% 334,5 7% 2% General Administration 335,673 8% 418,214 9% 25% 448,14 1% 7% School Administration (Building) 316,87 7% 288,355 6% -9% 323, 7% 12% Operations & Maintenance 269,596 6% 3,383 6% 11% 32,5 7% 7% Transportation 123,272 3% 148,59 3% 2% 152,1 3% 3% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 4,38,863 1% 4,626,58 1% 6% 4,536,554 1% -2% Amount per Pupil $7,31 $7,285 % $6,771-7% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 3,, 2,5, 2,55,114 2,, 1,5, 1,, 5, 453,2 334,5 448,14 323, 32,5 152, Summary of General and Supplemental General Fund Expenditures by Function School Administration (Building) 7% General Administration 1% Instructional Support 8% Transportation Operations & Maintenance 3% 7% Student Support 1% Instruction 55% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/213 1:32 PM Sumexpen.xlsx Page 4 of 24

13 1,172,563 1,224,476 1,394,334 USD# 357 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,172,563 1% 1,224,476 1% 4% 1,394,334 1% 14% Student Support % % % % % Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,172,563 1% 1,224,476 1% 4% 1,394,334 1% 14% Amount per Pupil $1,954 $1,928-1% $2,81 8% 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 1,4, 1,2, 1,, 8, 6, 4, , Summary of Special Education Fund by Function Instruction Student Support Instruction 1% Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/213 1:32 PM Sumexpen.xlsx Page 5 of 24

14 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 2,181,334 2,318,478 6% 2,26,371-5% Federal Funds 152,57 15,417-1% 15,925-3% Supplemental General 347,63 378,9 9% 298,743-21% At Risk (4yr Old) 61,47 69,545 13% 7,42 1% At Risk (K-12) 394,16 385,99-2% 58,257 32% Bilingual Education % % Virtual Education % % Capital Outlay 85, ,853 93% 146,731-11% Driver Education 3,881 5,592 44% 7,6 36% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,172,563 1,224,476 4% 1,394,334 14% Cost of Living % % Vocational Education 127,538 92,61-27% 141,434 53% Gifts/Grants 12,463 % 45, % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 179, ,57 4% 251,924 % Contingency Reserve 27,89 % Text Book & Student Material 15,644 28,891 85% Activity Fund 33,451 29,683-11% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,755,279 5,139,63 8% 5,176,573 1% Enrollment (FTE)* % 67. 6% Amount per Pupil 7,925 8,93 2% 7,726-5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,755,279 5,139,63 8% 5,176,573 1% 5,2, 5,1, 5,, 4,9, 4,8, 4,7, 4,6, 4,5, Instruction Expenditures 5,176,573 5,139,63 4,755, Instruction Expenditures 2,5, 2,181,334 2,318,478 2,26,371 2,, 1,5, 1,, 5, 1,394,334 1,172,563 1,224, ,63 378,9 298, 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 6 of 24

15 Student Support Expenditures (21) USD# 357 % % inc/ inc/ Actual Actual dec Budget dec General 224,85 231,47 3% 233,2 1% Federal Funds % 22,519 % Supplemental General 217,12 % 22, 1% 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 114,724 17,279-85% 3, 74% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 339, ,446 37% 55,719 9% Enrollment (FTE)* % 67. 6% Amount per Pupil % 755 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 339, ,446 37% 55,719 9% Amount per Pupil $574 $774 35% $816 5% Student Support Expenditures 6, 5, 465,446 55,719 4, 339,529 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 7 of 24

16 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 84,717 96,51 14% 99,5 3% Federal Funds % % Supplemental General 497,29 229,892-54% 235, 2% 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 17,886 27,319 53% 4, 46% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 599, ,712-41% 374,5 6% Enrollment (FTE)* % 67. 6% Amount per Pupil % 559 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 599, ,712-41% 374,5 6% Amount per Pupil $999 $557-44% $559 % 6, 599,632 Instructional Support Expenditures 5, 4, 353, ,5 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 8 of 24

17 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 229, ,31 29% 318,14 7% Federal Funds 77 % -1% Supplemental General 16, ,183 15% 13, 6% 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 48,8 18,624-61% 3, 61% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 383, ,68 14% 478,14 9% Enrollment (FTE)* % 67. 6% Amount per Pupil % 714 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 383, ,68 14% 478,14 9% General Administration Expenditures 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, 478,14 437,68 383, 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 9 of 24

18 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 316,87 288,355-9% 323, 12% 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 18,848 28,272 5% 4, 41% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 335, ,627-6% 363, 15% Enrollment (FTE)* % 67. 6% Amount per Pupil % 542 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 335, ,627-6% 363, 15% School Administration Expenditures 37, 363, 36, 35, 34, 335,655 33, 32, 316,627 31, 3, 29, 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 1 of 24

19 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 26,78 37,615 4% 49,5 32% Federal Funds % % Supplemental General 242, ,768 8% 271, 3% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 2,21 % 5, 126% Driver Training 577 % 1, 73% 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 16,813-1% % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 286,49 33,17 6% 326,5 8% Enrollment (FTE)* % 67. 6% Amount per Pupil % 487 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 286,49 33,17 6% 326,5 8% Operations and Maintenance Expenditures 33, 326,5 32, 31, 33,17 3, 29, 286,49 28, 27, 26, 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 11 of 24

20 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 123, ,59 2% 152,1 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 12,753 % 154, 28% 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 1,461 7,822-25% 15, 92% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 133, ,634 17% 321,1 16% Enrollment (FTE)* % 67. 6% Amount per Pupil % 479 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 133, ,634 17% 321,1 16% Transportation Expenditures 35, 321,1 3, 276,634 25, 2, 15, 133,733 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 12 of 24

21 Food Services Expenditures (31) % % 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 328, ,737-4% 346,462 1% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,235 11,3-44% 12,5 11% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 348, ,37-7% 358,962 1% Enrollment (FTE)* % 67. 6% Amount per Pupil % 536 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 348, ,37-7% 358,962 1% Food Service Expenditures 36, 355, 35, 345, 34, 335, 33, 325, 32, 315, 31, 35, 358, , , 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 13 of 24

22 Other Costs (25 & 29: Other Supplemental Services) (33: Community Services Operations) % % 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 % 5,13 % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % 2 178% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % 5, % Enrollment (FTE)* % 67. 6% Amount per Pupil 127% % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % 5, % Other Costs 6, 5, 5,213 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 14 of 24

23 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 18,769 % 12, 539% 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 18,769 % 12, 539% Enrollment (FTE)* % 67. 6% Amount per Pupil 3 % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 18,769 % 12, 539% 12, Capital Improvements (4) 12, 1, 8, 6, 4, 2, 18, 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 15 of 24

24 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 #1 473,9 474,675 % 384,75-19% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 473,9 474,675 % 384,75-19% Enrollment (FTE)* % 67. 6% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 473,9 474,675 % 384,75-19% Deb Services (51) 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, 473,9 474, , 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 16 of 24

25 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,523,422 1,386,43-9% 1,539,934 11% Federal Funds % % Supplemental General 442,156 42,248-5% 523,859 25% 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 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,965,578 1,86,651-8% 2,63,793 14% Enrollment (FTE)* % 67. 6% Amount per Pupil 3,276 2,845-13% 3,8 8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,965,578 1,86,651-8% 2,63,793 14% Transfers (52) 2,1, 2,5, 2,, 1,95, 1,9, 1,85, 1,8, 1,75, 1,7, 1,65, 2,63,793 1,965,578 1,86, 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 17 of 24

26 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General 7,31 7,78 Federal Funds 3,644 Supplemental General 34,51 16,822 At Risk (4yr Old) At Risk (K-12) 89,845 63,138 83,289 Bilingual Education Virtual Education Capital Outlay 572,51 641, ,289 Driver Training 14,436 19,91 22,369 Declining Enrollment Extraordinary School Program Food Service 26,39 17,192 8,396 Professional Development Parent Education Program Summer School Special Education 95,53 12, ,334 Cost of Living Vocational Education 5, 61,859 35,92 Gifts/Grants 7,675 2,421 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 32,979 82,979 55,89 Text Book & Student Material 46,9 65,74 95,91 Activity Fund 3,139 3, Bond and Interest #1 159, , ,534 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,11,787 1,383,792 1,39,127 Enrollment (FTE)* Amount per Pupil 1,836 2,179 1,551 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 1,11,787 1,383,792 1,39,127 Unencumbered Cash Balances by Fund 1,4, 1,2, 1,, 8, 6, 4, 2, 1,11,787 1,383,792 1,39,127 July 1, 211 July 1, 212 July 1, 213 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. 9/12/213 1:32 PM Sumexpen.xlsx Page 18 of 24

27 Reserve Funds Unencumbered Cash Balance USD# 357 July 1, 211 July 1, 212 July 1, 213 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 211 July 1, 212 July 1, 213 *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. 9/12/213 1:32 PM Sumexpen.xlsx Page 19 of 24

28 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % 62. 3% Enrollment (FTE)** % % % 67. 6% Number of Students - Free Meals % 213-1% 232 9% 245 6% Number of Students - Reduced Meals % 83-7% 13 24% 14 36% 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 1. FTE. 9/12/213 1:32 PM Sumexpen.xlsx Page 2 of 24

29 Miscellaneous Information Mill Rates by Fund USD# 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) Capital Outlay 7% Supplemental General 58% 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 9/12/213 1:32 PM Sumexpen.xlsx Page 21 of 24

30 Other Information USD# Actual Actual Budget Assessed Valuation $2,74,777 $21,22,798 $21,277,622 Bonded Indebtedness $1,29, $84, $384,75 Assessed Valuation $21,3, $21,2, $21,1, $21,, $2,9, $2,8, $2,7, $2,6, $2,5, $2,4, $21,277,622 $21,22,798 $2,74, Bonded Indebtedness $1,4, $1,29, $1,2, $1,, $8, $84, $6, $4, $384,75 $2, $ /12/213 1:32 PM Sumexpen.xlsx Page 22 of 24

31 USD 357 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 213 State Federal Local July 1, 214 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 4,971,745 4,631,521 34,224 XXXXXXXX Supplemental General 1,678,62 16,822 94, ,916 XXXXXXXX Adult Education At Risk (4yr Old) 7, , Adult Supplemental Education At Risk (K-12) 58,257 83, ,116 59,148 Bilingual Education Virtual Education Capital Outlay 425, ,289 8,63 39,188 Driver Training 8,6 22,369 3,91 5, 22,679 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 346,462 8,396 2, ,19 7, 14,1 Professional Development 5,13 5,13 Parent Education Program Summer School Special Education 1,394, ,334 1,28, Vocational Education 141,434 35,92 5,85 19,664 1, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 45,212 2,421 5, 7,29 Textbook & Student Materials Revolving 95,91 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 419, ,624 XXXXXXXXX Contingency Reserve 55,89 XXXXXXXXX Activity Funds 911 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 384,75 218, ,477 35,771 58,32 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 128,444 xxxxxxxxxxx 128,444 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 1,573,25 1,39,127 6,157,13 289,553 2,63,793 1,372, ,256 Less Transfers 2,63,793 TOTAL Budget Expenditures $8,59,457 Sources of Revenue - - State, Federal, Local State Revenues 5,988,615 5,877,322 6,157,13 Federal Revenues 329, , ,553 Local Revenues 3,585,19 3,375,115 3,436,434 Total Revenues 9,93,566 9,573,799 9,883,9 Revenues Per Pupil 16,56 15,77 14,751

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