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

Transcription

1 Liberal USD 48

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 #: 48 Introduction Liberal USD 48 is a district of approximately 4,8 students. A full range of educational services are provided with a staff of 82 employees. Liberal is a community of 2, located in the southwest corner of Kansas. Our student body is made up of 71% Hispanic, 19% white, 2% black and 8% other. 73% of our student body qualifies for free or reduced lunch. The district has been growing and experiencing a rapid change in demographics. Twenty years ago the district was 6% white and 4% minority. Currently the district is 19% white and 81% minority. The reason for this change is the Oil companies are relocating and the beef packing industry is expanding. Through it all, Liberal has maintained a high standard in its academics and athletic programs. This high standard also flows over to our facilities. Our mission statement says it all USD 48 challenges all to achieve educational excellence. Delvin Kinser - President Chris Jewell Vice-President Crystal Clemens Matt Friederich Nick Hatcher Steve Helm Tammy Sutherland-Abbott Board Members 122 N Purdue, Liberal KS 33 N Kansas #34, Liberal KS 131 Forrest Ave, Liberal KS 921 Apollo, Liberal KS 118 N Prospect, Liberal KS 65 Lilac, Liberal KS 61 Harold, Liberal KS Key Staff Superintendent: Paul Larkin Associate or Assistant Superintendents: Renae Hickert Business Office Staff: Jerry Clay Curriculum & Instruction Staff: Lana Evans Other Key Contacts: Jason McAfee, Robert Burkey, Vicki Adams, Sheri King, Neha Patel, Jill Stout The District s Accomplishments and Challenges Accomplishments: US & World News ranks Liberal High School #7 in Kansas Graduating seniors must accomplish 2 hours of community service Standardize test scores are up Attendance and graduation rates are up All schools are QPA accredited 1

4 Increased Advanced Placement course offerings Increased Advanced Placement enrollment Improved our technology backbone by installing fiber between all schools Improved our student access to curriculum and library software Lowering of Class size in K-3 buildings Computer lab in every building Alternative Education School Implementation of Dual Language Programs (K-6) Implementation of SIOP (Sheltered Instruction Observation Protocol) Implementation of Success for All Implementation of Literacy First Web Access for parents to monitor student s grade/attendance Capturing Kids Hearts program AVID Achievement Via Individual Determination Dropout rate reduced Challenges: Transient students and rapid change in demographics Lowering the dropout rate Difficulty in recruiting & retaining highly qualified teachers & administrators Rising cost of insurance health & property Location Raising ACT Scores and more students taking ACT test Kansas Assessments Reading and Math at grades 3-12 Large At-risk student population Vocational Education More students enrolling in Advance Placement Classes Involving all parents in the children s education 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. Instruction Expenditures (1) 7. Student and Instructional Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. Other Costs (25 & 29: Other Supplemental Services) (3: Non-Instruction Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information - Transfers 15. Miscellaneous Information Unencumbered Cash Balance by Fund 16. Reserve Funds Unencumbered Cash Balance 17. Other Information - FTE 18. Miscellaneous Information Mill Rates by Fund 19. Other Information Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 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 USD# 48 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 29,489,448 59% 29,929,665 59% 1% 29,32,557 57% -3% Student Support Services 1,22,682 2% 1,326,125 3% 9% 1,359,86 3% 3% Instructional Support Services 2,296,255 5% 2,194,14 4% -4% 2,261,282 4% 3% General Administration 1,547,417 3% 1,633,328 3% 6% 1,661,58 3% 2% School Administration (Building) 2,324,943 5% 2,364,13 5% 2% 2,47,5 5% 4% Operations & Maintenance 5,457,292 11% 6,275,631 12% 15% 5,947,862 12% -5% Transportation 99,784 2% 984,77 2% -1% 1,147,315 2% 17% Food Services 2,717,786 5% 2,91,877 6% 7% 3,2,83 6% 3% Capital Improvements 647,672 1% 477,499 1% -26% 2,, 4% 319% Debt Services 2,52,476 4% 2,77,45 4% 1% 1,216,71 2% -41% Other Costs 1,64,118 2% 967,962 2% -9% 1,76,51 2% 11% Total Expenditures* 49,88,873 1% 51,131,983 1% 3% 51,175,683 1% % Amount per Pupil $11,445 $11,749 3% $11,342-3% Current Expenditures** 46,841,51 1% 48,253,679 1% 3% 47,458,973 1% -2% Amount per Pupil $1,763 $11,88 3% $1,518-5% Percent of Expenditures Instruction*** (Total Expenditures) 29,359,472 59% 29,785,365 58% -1% 28,782,557 56% -2% Instruction*** (Current Expenditures) 29,359,472 63% 29,785,365 62% -1% 28,782,557 61% -1% * 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 ,, 25,, 2,, 15,, 29,32,557 Summary of Total Expenditures by Function (All Funds) 1,, 5,, 1,359,86 2,261,282 1,661,58 2,47,5 5,947,862 1,147,315 3,2,83 2,, 1,216,71 1,76, Transportation 2% Operations & Maintenance 12% Summary of Total Expenditures by Function Capital Improvements 4% Debt Food Services 6% Services 2% School Administration (Building) General 5% Administration 3% Instructional Support 4% Student Support Services 3% Instruction 57% Other Costs 2% Instruction Student Support Services Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/17/213 2:35 PM Sumexpen.xlsx Page 1 of 24

8 USD# 48 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 9,718,65 57% 9,531,133 55% -2% 9,633,34 56% 1% Student Support 1,156,813 7% 1,143,346 7% -1% 1,164,952 7% 2% Instructional Support 822,435 5% 85,479 5% -2% 83,74 5% 3% General Administration 1,93,458 6% 1,174,155 7% 7% 1,158,955 7% -1% School Administration (Building) 2,226,253 13% 2,186,948 13% -2% 2,28,228 13% 4% Operations & Maintenance 1,522,952 9% 1,941,572 11% 27% 1,71,683 1% -12% Transportation 3,99 % 3,83 % -1% 31, % 1% Capital Improvements % % % % % Other Costs 488,17 3% 443,541 3% -9% 437,744 3% -1% Total Expenditures 17,59,613 1% 17,257,4 1% 1% 17,247,642 1% % Amount per Pupil $3,92 $3,965 1% $3,823-4% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 1,, 9,, 8,, 7,, 6,, 9,633,34 Summary of General Fund Expenditures 5,, 4,, 3,, 2,, 1,, 1,164,952 83,74 1,158,955 2,28,228 1,71,683 31, 437, Summary of General Fund Expenditures by Function Operations & Maintenance 1% School Administration (Building) 13% Other Costs 2% Instruction 56% Instruction Student Support Instructional Support General Administration General Administration 7% School Administration (Building) Operations & Maintenance Instructional Support 5% Transportation Capital Improvements Student Support 7% Other Costs 9/17/213 2:35 PM Sumexpen.xlsx Page 2 of 24

9 USD# 48 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 127,27 2% 116,972 2% -8% 329,756 6% 182% Student Support % % % % % Instructional Support 27,568 4% 149,598 3% -28% 15,168 3% % General Administration 121,938 2% 61,968 1% -49% 7, 1% 13% School Administration (Building) % % % % % Operations & Maintenance 3,613,87 7% 4,56,295 74% 12% 3,935,596 69% -3% Transportation 766,834 15% 761,58 14% -1% 94,48 16% 19% Capital Improvements % % % % % Other Costs 347,944 7% 315,86 6% -9% 355, 6% 12% Total Expenditures 5,185,181 1% 5,462,21 1% 5% 5,745, 1% 5% Amount per Pupil $1,191 $1,255 5% $1,273 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 4,5, 4,, 3,935,596 3,5, 3,, 2,5, 2,, 1,5, 1,, 94, , 329,756 15,168 7, 355, Summary of Supplemental General Fund Expenditures by Function Instruction 6% Transportation 16% Other Costs 6% Instructional Support 3% General Administration 1% Instruction Student Support Instructional Support Operations & Maintenance 68% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/213 2:35 PM Sumexpen.xlsx Page 3 of 24

10 USD# 48 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 9,845,632 44% 9,648,15 42% -2% 9,963,96 43% 3% Student Support 1,156,813 5% 1,143,346 5% -1% 1,164,952 5% 2% Instructional Support 1,3,3 5% 955,77 4% -7% 98,98 4% 3% General Administration 1,215,396 5% 1,236,123 5% 2% 1,228,955 5% -1% School Administration (Building) 2,226,253 1% 2,186,948 1% -2% 2,28,228 1% 4% Operations & Maintenance 5,136,822 23% 5,997,867 26% 17% 5,646,279 25% -6% Transportation 797,824 4% 792,338 3% -1% 935,48 4% 18% Capital Improvements % % % % % Other Costs 836,51 4% 759,41 3% -9% 792,744 3% 4% Total Expenditures 22,244,794 1% 22,719,25 1% 2% 22,992,642 1% 1% Amount per Pupil $5,111 $5,22 2% $5,96-2% 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 1,, 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, 9,963,96 1,164,952 98,98 1,228,955 2,28,228 5,646, ,48 792, Summary of General and Supplemental General Fund Expenditures by Function Transportation Other Costs 4% 4% Operations & Maintenance 25% School Administration (Building) 1% General Administration 5% Instruction 43% Instructional Support 4% Student Support 5% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/213 2:35 PM Sumexpen.xlsx Page 4 of 24

11 113,29 119,347 12,41 36,669 26,381 36,785 83,771 63,143 65,4 4,168,967 4,433,558 4,656,26 USD# 48 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 4,168,967 95% 4,433,558 96% 6% 4,656,26 95% 5% Student Support % % % % % Instructional Support % % % % % General Administration 113,29 3% 119,347 3% 5% 12,41 2% 1% School Administration (Building) % % % % % Operations & Maintenance 36,669 1% 26,381 1% -28% 36,785 1% 39% Transportation 83,771 2% 63,143 1% -25% 65,4 1% 4% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 4,42,697 1% 4,642,429 1% 5% 4,878,432 1% 5% Amount per Pupil $1,12 $1,67 5% $1,81 1% 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 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, ,, 5, Summary of Special Education Fund by Function General Administration 3% Operations & Maintenance 1% Transportation 1% Instruction Student Support Instructional Support Instruction 95% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/213 2:35 PM Sumexpen.xlsx Page 5 of 24

12 USD# 48 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 9,718,65 9,531,133-2% 9,633,34 1% Federal Funds 3,342,583 3,25,939-3% 2,23,643-38% Supplemental General 127,27 116,972-8% 329, % At Risk (4yr Old) 32, ,23 2% 37,315 14% At Risk (K-12) 6,178,942 6,41,155 4% 6,381,521 % Bilingual Education 1,981,948 2,191,672 11% 2,29,7 4% Virtual Education % % Capital Outlay 129, ,3 11% 25, 73% Driver Education 78,593 8,312 2% 84,974 6% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 4,168,967 4,433,558 6% 4,656,26 5% Cost of Living % % Vocational Education 4, 196,56-51% 217,56 11% Gifts/Grants 185, ,153 53% 364,791 28% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,249,84 2,95,257-7% 2,43,498 16% Contingency Reserve % Text Book & Student Material 151, ,47 146% Activity Fund 454,993 54,431 11% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 29,489,448 29,929,665 1% 29,32,557-3% Enrollment (FTE)* 4,352. 4,352. % 4,512. 4% Amount per Pupil 6,776 6,877 1% 6,435-6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 29,489,448 29,929,665 1% 29,32,557-3% 3,, 29,8, 29,6, 29,4, 29,2, 29,, 28,8, 28,6, 28,4, Instruction Expenditures 29,929,665 29,489,448 29,32, Instruction Expenditures 1,, 8,, 6,, 4,, 2,, 9,718,65 9,531,133 9,633,34 4,168,967 4,433,558 4,656,26 127,27 116, , 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. 9/17/213 2:35 PM Sumexpen.xlsx Page 6 of 24

13 Student Support Expenditures (21) USD# 48 % % inc/ inc/ Actual Actual dec Budget dec General 1,156,813 1,143,346-1% 1,164,952 2% Federal Funds 1,374 73, % 74,728 2% Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 51,551 % 52,666 2% Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 62,495 58,22-7% 67,514 16% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,22,682 1,326,125 9% 1,359,86 3% Enrollment (FTE)* 4,352. 4,352. % 4,512. 4% Amount per Pupil % 31-1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,22,682 1,326,125 9% 1,359,86 3% Amount per Pupil $275 $294 7% $31 3% Student Support Expenditures 1,4, 1,359,86 1,35, 1,326,125 1,3, 1,25, 1,22,682 1,2, 1,15, 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. 9/17/213 2:35 PM Sumexpen.xlsx Page 7 of 24

14 USD# 48 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 822,435 85,479-2% 83,74 3% Federal Funds 453,52 332,94-27% 323,146-3% Supplemental General 27, ,598-28% 15,168 % At Risk (4yr Old) % % At Risk (K-12) 686,197 71,326 2% 719,845 3% Bilingual Education 11 89, % 2, -78% Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 1,445-1% 82,355 % 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 124, ,43-7% 135,28 16% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,296,255 2,194,14-4% 2,261,282 3% Enrollment (FTE)* 4,352. 4,352. % 4,512. 4% Amount per Pupil % 51-1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,296,255 2,194,14-4% 2,261,282 3% Amount per Pupil $528 $54-4% $51-1% Instructional Support Expenditures 2,3, 2,296,255 2,28, 2,26, 2,261,282 2,24, 2,22, 2,2, 2,194,14 2,18, 2,16, 2,14, 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. 9/17/213 2:35 PM Sumexpen.xlsx Page 8 of 24

15 USD# 48 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 1,93,458 1,174,155 7% 1,158,955-1% Federal Funds 74,152 % 76,214 3% Supplemental General 121,938 61,968-49% 7, 13% 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 113,29 119,347 5% 12,41 1% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 218,731 23,76-7% 236,298 16% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,547,417 1,633,328 6% 1,661,58 2% Enrollment (FTE)* 4,352. 4,352. % 4,512. 4% Amount per Pupil % 368-2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,547,417 1,633,328 6% 1,661,58 2% General Administration Expenditures 1,68, 1,66, 1,64, 1,62, 1,6, 1,58, 1,56, 1,54, 1,52, 1,5, 1,48, 1,661,58 1,633,328 1,547, 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. 9/17/213 2:35 PM Sumexpen.xlsx Page 9 of 24

16 USD# 48 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 2,226,253 2,186,948-2% 2,28,228 4% Federal Funds 36,196 66,654 84% 68,476 3% Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education 52,326 % 53,787 3% 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 62,494 58,22-7% 67,514 16% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,324,943 2,364,13 2% 2,47,5 4% Enrollment (FTE)* 4,352. 4,352. % 4,512. 4% Amount per Pupil % 547 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,324,943 2,364,13 2% 2,47,5 4% School Administration Expenditures 2,5, 2,47,5 2,45, 2,4, 2,364,13 2,35, 2,324,943 2,3, 2,25, 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. 9/17/213 2:35 PM Sumexpen.xlsx Page 1 of 24

17 USD# 48 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 1,522,952 1,941,572 27% 1,71,683-12% Federal Funds 33,514 27,137-19% -1% Supplemental General 3,613,87 4,56,295 12% 3,935,596-3% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % -1% Virtual Education % % Capital Outlay % % Driver Training 3,291 1,316-6% 5, 28% Declining Enrollment % % Extraordinary School Program % % Food Service 27,86 18,448-34% 23,5 27% Professional Development % % Parent Education Program % % Summer School % % Special Education 36,669 26,381-28% 36,785 39% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 218,731 23,76-7% 236,298 16% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,457,292 6,275,631 15% 5,947,862-5% Enrollment (FTE)* 4,352. 4,352. % 4,512. 4% Amount per Pupil 1,254 1,442 15% 1,318-9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,457,292 6,275,631 15% 5,947,862-5% Operations and Maintenance Expenditures 6,4, 6,275,631 6,2, 6,, 5,947,862 5,8, 5,6, 5,457,292 5,4, 5,2, 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. 9/17/213 2:35 PM Sumexpen.xlsx Page 11 of 24

18 USD# 48 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 3,99 3,83-1% 31, 1% Federal Funds 45,973 71,24 54% 78,921 11% Supplemental General 766, ,58-1% 94,48 19% At Risk (4yr Old) 722-1% % 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 83,771 63,143-25% 65,4 4% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 62,494 58,22-7% 67,514 16% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 99, ,77-1% 1,147,315 17% Enrollment (FTE)* 4,352. 4,352. % 4,512. 4% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 99, ,77-1% 1,147,315 17% Transportation Expenditures 1,15, 1,147,315 1,1, 1,5, 1,, 99, ,77 95, 9, 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. 9/17/213 2:35 PM Sumexpen.xlsx Page 12 of 24

19 USD# 48 Food Services Expenditures (31) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds 7,452 15, % 15, -5% 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 2,616,592 2,798,838 7% 2,885,812 3% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 93,742 87,3-7% 11,271 16% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,717,786 2,91,877 7% 3,2,83 3% Enrollment (FTE)* 4,352. 4,352. % 4,512. 4% Amount per Pupil % 665 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,717,786 2,91,877 7% 3,2,83 3% Food Service Expenditures 3,5, 3,, 2,95, 2,9, 2,85, 2,8, 2,75, 2,7, 2,65, 2,6, 2,55, 3,2,83 2,91,877 2,717, 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. 9/17/213 2:35 PM Sumexpen.xlsx Page 13 of 24

20 USD# 48 Other Costs (25 & 29: Other Supplemental Services) (33: Community Services Operations) % % inc/ inc/ Actual Actual dec Budget dec General 488,17 443,541-9% 437,744-1% Federal Funds 58,4-1% % Supplemental General 347, ,86-9% 355, 12% At Risk (4yr Old) 722-1% % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 137, ,46 3% 25, 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 % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 31,247 29,11-7% 33,757 16% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,64, ,962-9% 1,76,51 11% Enrollment (FTE)* 4,352. 4,352. % 4,512. 4% Amount per Pupil % 239 7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,64, ,962-9% 1,76,51 11% Other Costs 1,8, 1,6, 1,4, 1,2, 1,, 98, 96, 94, 92, 9, 1,76,51 1,64, , 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. 9/17/213 2:35 PM Sumexpen.xlsx Page 14 of 24

21 USD# 48 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 647, ,499-26% 2,, 319% 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 647, ,499-26% 2,, 319% Enrollment (FTE)* 4,352. 4,352. % 4,512. 4% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 647, ,499-26% 2,, 319% 2,, 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, Capital Improvements (4) 2,, 647, , 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. 9/17/213 2:35 PM Sumexpen.xlsx Page 15 of 24

22 USD# 48 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 2,52,476 2,77,45 1% 1,216,71-41% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,52,476 2,77,45 1% 1,216,71-41% Enrollment (FTE)* 4,352. 4,352. % 4,512. 4% Amount per Pupil % 27-43% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,52,476 2,77,45 1% 1,216,71-41% Deb Services (51) 2,5, 2,, 2,52,476 2,77,45 1,5, 1,216,71 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. 9/17/213 2:35 PM Sumexpen.xlsx Page 16 of 24

23 USD# 48 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 12,68,211 13,685,657 9% 13,562,671-1% Federal Funds % % Supplemental General 944,819 63,299-33% 1,55, 67% 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 13,553,3 14,315,956 6% 14,617,671 2% Enrollment (FTE)* 4,352. 4,352. % 4,512. 4% Amount per Pupil 3,114 3,29 6% 3,24-2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 13,553,3 14,315,956 6% 14,617,671 2% Transfers (52) 14,8, 14,6, 14,4, 14,2, 14,, 13,8, 13,6, 13,4, 13,2, 13,, 14,617,671 14,315,956 13,553, 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. 9/17/213 2:35 PM Sumexpen.xlsx Page 17 of 24

24 USD# 48 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General 131,468 Federal Funds 67,597 12,525 22,83 Supplemental General 63,111 91, ,143 At Risk (4yr Old) 2,85 32,85 44,85 At Risk (K-12) Bilingual Education Virtual Education Capital Outlay 1,922,63 1,824,924 1,922,716 Driver Training 111,798 19,944 17,334 Declining Enrollment Extraordinary School Program Food Service 453,983 48,531 27,294 Professional Development 93,22 92,7 92,7 Parent Education Program Summer School Special Education 1,485,387 1,258, ,83 Cost of Living Vocational Education 21, Gifts/Grants 1,21 93,334 64,791 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 1,689,66 1,689,66 1,8, Text Book & Student Material 649, ,35 66,854 Activity Fund 12,582 13,43 99,696 Bond and Interest #1 2,324,23 2,95,96 1,937,53 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 9,232,492 8,565,573 8,76,66 Enrollment (FTE)* 4,352. 4,352. 4,512. Amount per Pupil 2,121 1,968 1,79 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 9,232,492 8,565,573 8,76,66 Unencumbered Cash Balances by Fund 1,, 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, 9,232,492 8,565,573 8,76,66 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. 9/17/213 2:35 PM Sumexpen.xlsx Page 18 of 24

25 Reserve Funds Unencumbered Cash Balance USD# 48 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. 9/17/213 2:35 PM Sumexpen.xlsx Page 19 of 24

26 USD# 48 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 4,278. 4,352. 2% 4,431. 2% 4, % 4,512.3 % Enrollment (FTE)** 4,21. 4,278. 2% 4,352. 2% 4,352. % 4,512. 4% Number of Students - Free Meals 2,948 3,15 5% 3,227 4% 3,31 2% 3,31 % Number of Students - Reduced Meals % % 56 7% 4-21% 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. 9/17/213 2:35 PM Sumexpen.xlsx Page 2 of 24

27 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) Bond and Interest #1 12% Supplemental General 42% General 46% 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 9/17/213 2:35 PM Sumexpen.xlsx Page 21 of 24

28 Other Information USD# Actual Actual Budget Assessed Valuation $18,739,181 $177,2,938 $171,297,4 Bonded Indebtedness $16,47,74 $14,166,78 $12,195,796 Assessed Valuation $182,, $18,, $178,, $176,, $174,, $172,, $17,, $168,, $166,, $18,739,181 $177,2,938 $171,297, Bonded Indebtedness $18,, $16,, $14,, $12,, $1,, $8,, $6,, $4,, $2,, $ $16,47,74 $14,166,78 $12,195, /17/213 2:35 PM Sumexpen.xlsx Page 22 of 24

29 USD 48 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 3,81,313 27,862,673 2,947,64 XXXXXXXX Supplemental General 6,8, 215,143 3,432,749 3,152,18 XXXXXXXX Adult Education At Risk (4yr Old) 37,315 44,85 326,23 Adult Supplemental Education At Risk (K-12) 7,154,32 7,154,32 Bilingual Education 2,363,794 2,363,794 Virtual Education Capital Outlay 2,5, 1,922,716 75, 172,716 Driver Training 89,974 17,334 16,1 3, 25, 88,46 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 2,99,312 27,294 24,998 2,18, , , Professional Development 82,355 92,7 9,652 Parent Education Program Summer School Special Education 4,878, ,83 933,755 3,677,85 2, 634,976 Vocational Education 217,56 21, 196,56 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 364,791 64,791 3, Textbook & Student Materials Revolving 66,854 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 3,375,692 3,375,692 XXXXXXXXX Contingency Reserve 1,8, XXXXXXXXX Activity Funds 99,696 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 1,216,71 1,937,53 62,395 97,16 2,247,844 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 2,66,128 22,83 xxxxxxxxxxx 2,637,298 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 65,793,354 8,76,66 35,332,67 5,589,639 14,617,671 7,891,424 3,154,43 Less Transfers 14,617,671 TOTAL Budget Expenditures $51,175,683 Sources of Revenue - - State, Federal, Local State Revenues 33,519,215 34,24,3 35,332,67 Federal Revenues 6,746,57 6,881,86 5,589,639 Local Revenues 22,428,477 23,872,866 22,59,95 Total Revenues 62,694,262 64,958,972 63,431,341 Revenues Per Pupil 14,46 14,926 14,58

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