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

Transcription

1 Lyons

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 26-27 Budget General Information USD # 45 Introduction Our vision is to have every student exiting the district as a productive citizen. We believe that the realization of this vision is possible because of the excellent school and community relationship that exists. This relationship is a two way street. The community provides excellent facilities and financial support. More importantly, it gives the time and interest of its citizens as shown by their great attendance and following of Lyons school activities. The student musicians, actors, debaters, scholars and athletes put on an outstanding show and the people of the community give their enthusiastic support. Our faculty and staff continue to participate in professional development activities which sharpen their skills and promote outstanding service to the youth of Lyons. Sam Cline President Joan Burton Vice President Rick Burgess Kevin Dwyer Mike Hauptman Sean Kats Bob Mullen Board Members Regular Board of Education meetings are held at 5:3 p.m., on the second Monday of each month at 8 South Workman, Lyons, KS. Patrons may speak to any item on the agenda, and may have an item placed on the agenda by requesting a form from Mrs. Linda Brunk, Board Clerk, 8 South Workman, Lyons, KS 67554, or lbrunk@usd45.com. The completed form must be returned five (5) days prior to the scheduled Board of Education meeting. Key Staff Superintendent: Darrel Kellerman Board Clerk Linda Brunk Ext 125 Treasurer/Payroll Marsha Huggans Ext 123 Accounts Payable/Deputy Clerk Jessica Goforth Ext 153 Director of Technology Dean Mantz Ext 154 Director of Special Services Mitch Neuenschwander Ext 159 Director of Curriculum Glenn Fortmayer Lyons Middle School (LMS) Principal Glenn Fortmayer Central Elementary School Principal Glenn Fortmayer LMS Asst. Principal Jennifer Young Central Asst. Principal Jennifer Young Park Elementary School Principal Nancy Barlow Director of Nutrition Services Melba Gleason

4 Accomplishments: The District s Accomplishments and Challenges State assessment scores in USD #45 Lyons have shown a gradual increase through 26. Currently all student groups in USD #45 are meeting or exceeding the yearly benchmark on the State reading and math assessments. Attendance rates at all schools were above State averages. Graduation and drop rates are better than the State averages. At Central Elementary School, over 85% of the students scored proficient or better on State reading and math assessments. Lyons Middle School exceeded the AYP benchmarks for reading and math. Lyons High School exceeded the AYP benchmarks in reading and math. Over 91% of the 1 st and 2 nd graders read at or above grade level. Over 75% of Lyons High School graduates go on to post secondary education programs. All schools in the district are safe places for students to learn and teachers to teach. Reaction to staff development activities was very positive with a higher degree of implementation than in previous years. 13 of 2 Lyons High School Interscholastic teams and activities were recognized for academic excellence by the Kansas State High School Activities Association (KSHSAA). 1% of the district incentive goals were met. The district successfully completed three (3) years of participation in the McRel Technology Integration Project, which has been renamed Technology Integration Mentorship (TIM). The four (4) school sites in Lyons have changed from time being the constant and learning the variable, to time being the variable and learning being the constant. The district has made a major commitment to technology integration by implementing a one to one laptop initiative for all of our students grades We also have six (6) computers in each of our primary classrooms, kindergarten through second grade, and a Success Makers Enterprise (SME) lab and laptop cart with 3 computers on each for each grade level 3-5. Five (5) students participated in the National Catholic Forensic League (NCFL). Three (3) students participated in the National Forensic League (NFL) tournament. The Lyons High School boys basketball team competed in the state basketball tournament and finished in 4 th place in class 3A. The LHS baseball team qualified for the state tournament for the third consecutive year and finished 4 th. The Lyons High School volleyball team qualified for the 3A State tournament for the second consecutive year. The wrestling team qualified six (6) wrestlers for the 3-2-1A State tournament. The track squad had one (1) boy and two (2) girls who qualified for the State tournament. Local ACT scores exceeded the state average and were the highest in five (5) years. Central Elementary met the Standard of Excellence in 23. Central Elementary participates in the SHARPPE Character Education Program. Central Elementary has parallel block scheduling with small group instruction units. 2

5 Lyons Middle School (LMS) received the Kansas Challenge Award for Academic Excellence in 23 and 25. LMS Drug Free Youth in Town (DFYIT) was namedmost Active Club in 26. LMS League champs in football 24 and dual champs in 25. One (1) LMS student was selected and attended the National Junior Leadership Conference. Kiwanis International Builder s Club has been active for over ten (1) years and received Community Service Recognition. LMS has greater than an 8% participation rate in extracurricular activities. An LMS Parent Teacher Organization (PTO) was formed in 24. LMS Student Council was formed in 24. LMS models teaming for educational decisions, guidance and relationship building. LMS project & simulation based learning including Lewis & Clark expedition, Civil War reenactments, Union strikes, Constitutional Congress, World Cultures Showcase, Animal Science showcase, and Science Exploration competitions. A student/parent/community project is changing the LMS cafeteria into a jungle theme food court style eating area. My Learning Plan was implemented as an electronic means of maintaining staff development activities and licensure records for certified staff. 16% of Lyons High School students had a cumulative grade average of 92% or higher for their high school career. Challenges: Maintaining existing programs when faced with declining enrollment and a growing socioeconomic status (SES). Increasing mandates from the No Child Left Behind legislation. Meeting the State benchmarks for Adequate Yearly Progress (AYP). Retaining and hiring quality staff to continue to provide a quality education to the students and community of Lyons. Providing quality staff development to further enhance both student and teacher learning. Closing the achievement gap among different student groups. Meeting the instructional needs of all student groups. Addressing the literacy challenges of a growing English Language Learner (ELL) population. Maintaining a positive school climate so necessary on the journey of continuous improvement. Maintaining effective integration of technology to improve student learning. 3

6 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) Enter any extra explanation here regarding this table/chart as it appears in the Sumexpen.xls file. Do the same for each item following. 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. 4

7 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 5

8 USD# 45 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 6,222,298 63% 7,125,91 64% 15% 7,719,1 62% 8% Student & al Support 922,171 9% 964,371 9% 5% 1,111,721 9% 15% General Administration 422,47 4% 486,796 4% 15% 444,78 4% -9% School Administration (Building) 474,58 5% 533,822 5% 13% 563,25 5% 6% Operations & Maintenance 684,323 7% 829,126 7% 21% 959,232 8% 16% Capital Improvements 131,51 1% 112,246 1% -15% 284, 2% 153% Debt Services 399,45 4% 39,831 3% -2% 49,7 3% 5% 687,273 7% 751,842 7% 9% 91,275 7% 2% Total Expenditures 9,943,526 1% 11,194,935 1% 13% 12,392,329 1% 11% Amount per Pupil $11,535 $13,78 13% $14,41 1% 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 ,, 8,, Summary of Total Expenditures By Function (All Funds) 7,, 6,, 5,, ,, 3,, 2,, 1,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Capital Improvements 2% Operations & Maintenance 8% School Administration (Building) 5% General Administration 4% Debt Services 3% Student & al Support 9% 7% 62% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 11/8/26 9:52 AM Sumexpen.xls Page 1 of 19

9 USD# 45 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,734,982 64% 2,75,43 62% 1% 2,986,232 61% 9% Student & al Support 276,916 6% 333,918 7% 21% 4,977 8% 2% General Administration 167,945 4% 146,818 3% -13% 164,78 3% 12% School Administration (Building) 347,778 8% 385,84 9% 11% 419,3 9% 9% Operations & Maintenance 523,182 12% 584,933 13% 12% 623,32 13% 7% Capital Improvements % % % % % 243,397 6% 262,7 6% 8% 288,685 6% 1% Total Expenditures 4,294,2 1% 4,463,883 1% 4% 4,883,6 1% 9% Amount per Pupil $4,982 $5,215 5% $5,678 9% 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 3,5, 3,, 2,5, 2,, 1,5, ,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function Operations & Maintenance 13% School Administration (Building) 9% General Administration 3% Student & al Support 8% 6% 61% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/8/26 9:52 AM Sumexpen.xls Page 2 of 19

10 USD# 45 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 483,931 62% 475,636 49% -2% 552,2 55% 16% Student & al Support 5,359 6% 51,812 5% 3% 68,845 7% 33% General Administration 66,396 8% 147,697 15% 122% 57, 6% -61% School Administration (Building) 38,75 5% 49,291 5% 29% 54,675 5% 11% Operations & Maintenance 141,731 18% 221,51 23% 56% 236,95 24% 7% Capital Improvements % % % % % 3,658 % 28,871 3% 689% 34,615 3% 2% Total Expenditures 784,15 1% 974,817 1% 24% 1,4,285 1% 3% Amount per Pupil $91 $1,139 25% $1,168 3% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 6, Summary of Supplemental General Fund Expenditures by Function 5, 4, , 2, 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 24% School Administration (Building) 5% General Administration 6% Student & al Support 7% 3% 55% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/8/26 9:52 AM Sumexpen.xls Page 3 of 19

11 USD# 45 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 3,218,913 63% 3,226,66 59% % 3,538,432 6% 1% Student & al Support 327,275 6% 385,73 7% 18% 469,822 8% 22% General Administration 234,341 5% 294,515 5% 26% 221,78 4% -25% School Administration (Building) 385,853 8% 434,375 8% 13% 473,975 8% 9% Operations & Maintenance 664,913 13% 86,443 15% 21% 859,982 15% 7% Capital Improvements % % % % % 247,55 5% 291,571 5% 18% 323,3 5% 11% Total Expenditures 5,78,35 1% 5,438,7 1% 7% 5,887,291 1% 8% Amount per Pupil $5,891 $6,354 8% $6,846 8% 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, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 5% Operations & Maintenance 15% School Administration (Building) 8% General Administration 4% Student & al Support 8% 6% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/8/26 9:52 AM Sumexpen.xls Page 4 of 19

12 USD# 45 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec #DIV/! #DIV/! % #DIV/! % Student & al Support #DIV/! #DIV/! % #DIV/! % General Administration #DIV/! #DIV/! % #DIV/! % School Administration (Building) #DIV/! #DIV/! % #DIV/! % Operations & Maintenance #DIV/! #DIV/! % #DIV/! % Capital Improvements #DIV/! #DIV/! % #DIV/! % #DIV/! #DIV/! % #DIV/! % Total Expenditures #DIV/! #DIV/! % #DIV/! % Amount per Pupil $ $ % $ % 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 Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/8/26 9:52 AM Sumexpen.xls Page 5 of 19

13 USD# 45 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 2,734,982 2,75,43 1% 2,986,232 9% Federal Funds 255, ,72 5% 263,129-2% Supplemental General 483, ,636-2% 552,2 16% At Risk (4yr Old) 56,548 68,75 22% At Risk (K-12) 354, ,68 19% Bilingual Education 18,372 26,242 14% 226,98 1% Capital Outlay 6,14 163, % 196, 2% Driver Education 7,225 6,484-1% 12,75 97% Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 24,512 9,657-61% 23,73 139% Special Education % % Vocational Education 216,79 181,296-16% 226,73 25% Gifts/Grants 7,58 15, % 18,923 25% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 223, ,996 19% 315, 18% Contingency Reserve 215,494 % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,14,74 4,97,334 2% 5,312,375 7% Enrollment (FTE)* % 86. % Amount per Pupil 4,84 5,86 21% 6,177 6% Adult Education % % Adult Supplemental Education 1,218 % -1% Area Vocational School % % Tuition Reimbursement % % Special Education Coop 2,81,594 2,154,349 3% 2,46,626 12% TOTAL 6,222,298 7,125,91 15% 7,719,1 8% 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, Expenditures Expenditures 3,5, 3,, 2,5, 2,, 1,5, 1,, 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. 11/8/26 9:52 AM Sumexpen.xls Page 6 of 19

14 USD# 45 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 276, ,918 21% 4,977 2% Federal Funds 961-1% % Supplemental General 5,359 51,812 3% 68,845 33% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development 87,621 63,7-28% 124,49 98% Parent Education Program 89,2 89, % 89,47 1% Summer School % % Special Education % % Vocational Education 1,272-1% 1,5 % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 34,677 41,366 19% 14,164-66% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 541,6 579,13 7% 699,446 21% Enrollment (FTE)* % 86. % Amount per Pupil % 813 2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop 381, ,268 1% 412,275 7% TOTAL 922, ,371 5% 1,111,721 15% Amount per Pupil $1,114 $1,189 7% $1,339 13% Student and al Support Expenditures 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 11/8/26 9:52 AM Sumexpen.xls Page 7 of 19

15 USD# 45 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 167, ,818-13% 164,78 12% Federal Funds % % Supplemental General 66, , % 57, -61% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 5,419 % 1,5-72% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 2,39-1% % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 15,763 18,83 19% 7, -63% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 27, ,737 18% 23,28-28% Enrollment (FTE)* % 86. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop 151, ,59 % 214,5 28% TOTAL 422,47 486,796 15% 444,78-9% 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. 11/8/26 9:52 AM Sumexpen.xls Page 8 of 19

16 USD# 45 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 347, ,84 11% 419,3 9% Federal Funds 5,653 % 5,75-1% Supplemental General 38,75 49,291 29% 54,675 11% At Risk (4yr Old) 8,939 11,35 23% At Risk (K-12) 12,426 14,525 17% Bilingual Education 8, % 14, % Capital Outlay 6 1, % -1% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 43,115 3,153-3% -1% Special Education % % Vocational Education 17,152 17,928 5% 16,77-6% Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 18,915 22,563 19% 27, 2% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 474,58 533,822 13% 563,25 6% Enrollment (FTE)* % 86. % Amount per Pupil % 655 5% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 474,58 533,822 13% 563,25 6% School Administration Expenditures 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/8/26 9:52 AM Sumexpen.xls Page 9 of 19

17 USD# 45 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 523, ,933 12% 623,32 7% Federal Funds % % Supplemental General 141, ,51 56% 236,95 7% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 9,567 16,558 73% 42, 154% Driver Training 6, % 7,95 88% Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,152 3,76 19% 47, 115% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 683, ,637 21% 956,932 16% Enrollment (FTE)* % 86. % Amount per Pupil % 1,113 15% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop 678 1,489 12% 2,3 54% TOTAL 684, ,126 21% 959,232 16% 1,2, Operations and Maintenance Expenditures 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/8/26 9:52 AM Sumexpen.xls Page 1 of 19

18 USD# 45 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 243, ,7 8% 288,685 1% Federal Funds % % Supplemental General 3,658 28, % 34,615 2% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service 373,961 42,915 8% 487,4 21% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 18,915 22,562 19% 33,575 49% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 639, ,48 12% 844,275 18% Enrollment (FTE)* % 86. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop 47,342 34,794-27% 57, 64% TOTAL 687, ,842 9% 91,275 2% 1,, 9, 8, 7, 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/8/26 9:52 AM Sumexpen.xls Page 11 of 19

19 USD# 45 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 131,51 112,246-15% 284, 153% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 131,51 112,246-15% 284, 153% Enrollment (FTE)* % 86. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 131,51 112,246-15% 284, 153% Capital Improvements (4) 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/8/26 9:52 AM Sumexpen.xls Page 12 of 19

20 USD# 45 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 % % 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 #1 399,45 39,831-2% 49,7 5% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 399,45 39,831-2% 49,7 5% Enrollment (FTE)* % 86. % Amount per Pupil % 476 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 399,45 39,831-2% 49,7 5% Debt Services (51) 45, 4, 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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. 11/8/26 9:52 AM Sumexpen.xls Page 13 of 19

21 Transfers (52) USD# 45 % % inc/ inc/ Actual Actual dec Budget dec General 1,186,329 1,488,75 25% 1,485,252 % Federal Funds % % Supplemental General 564, ,183-21% 51,715 14% 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 91,45 971,263 7% 1,66,536 1% 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 2,661,396 2,98,151 9% 3,62,53 5% Enrollment (FTE)* % 86. % Amount per Pupil 3,87 3,397 1% 3,561 5% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,661,396 2,98,151 9% 3,62,53 5% Transfers (52) 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/8/26 9:52 AM Sumexpen.xls Page 14 of 19

22 USD# 45 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 24 July 1, 25 July 1, 26 General Federal Funds Supplemental General 129,974 71,417 47,51 At Risk (4yr Old) 4,513 At Risk (K-12) 3,791 Bilingual Education 1,58 Capital Outlay 36, ,634 5,714 Driver Training 13,518 13,313 15,138 Declining Enrollment Extraordinary School Program Food Service 71,833 69,191 57,425 Professional Development 29,357 57,255 64,251 Parent Education Program Summer School 29,538 51,62 11,792 Special Education 392, , ,135 Vocational Education 42,776 Gifts/Grants 1,642 6,654 3,7 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 215, ,494 Text Book & Student Material Bond & Interest 1 263, , ,224 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,453,697 1,649,844 1,381,477 Enrollment (FTE)* Amount per Pupil 1,686 1,927 1,66 Adult Education Adult Supplemental Education 1,218 1,218 Area Vocational School Tuition Reimbursement Special Education Coop 439,28 417, ,67 TOTAL 1,894,123 2,68,855 1,85,84 Unencumbered Cash Balances by Fund 2,5, 2,, 1,5, 1,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 11/8/26 9:52 AM Sumexpen.xls Page 15 of 19

23 Reserve Funds Unencumbered Cash Balance USD# 45 July 1, 24 July 1, 25 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) *School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp, Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed in the Self Insured Fund to pay for claims which may arise from the categories listed above. 11/8/26 9:52 AM Sumexpen.xls Page 16 of 19

24 USD# 45 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % 83. 2% Enrollment (FTE)** % % % 86. % Number of Students - Free Meals % 437 3% 43-2% 43 % Number of Students - Reduced Meals % 19-21% 117 7% 2 71% 9. Enrollment (FTE)* for Budget Authority Enrollment (FTE)** Used for Calculating "Amount Per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4yr at-risk.) ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 11/8/26 9:52 AM Sumexpen.xls Page 17 of 19

25 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment.. Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission Recreation Commission Employee Benefit TOTAL OTHER Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Bond & Interest 1 15% Capital Outlay 3% Supplemental General 4% General 42% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 11/8/26 9:52 AM Sumexpen.xls Page 18 of 19

26 Other Information USD# Actual Actual Budget Assessed Valuation $32,37,39 $32,695,529 $34,51,519 Bonded Indebtedness $5,547,814 $5,292,728 $5,138,72 Assessed Valuation $4,, $35,, $3,, $25,, $2,, $15,, $1,, $5,, $ Bonded Indebtedness $6,, $5,, $4,, $3,, $2,, $1,, $ /8/26 9:52 AM Sumexpen.xls Page 19 of 19