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

Transcription

1 Rock Creek

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 #: 323 Introduction Rock Creek USD 323 is a highly progressive school district which emphasizes academic excellence. St. George and Westmoreland Elementary Schools have re-organized around multiage/continuous progress teams with a curriculum that is implemented through thematic instruction. Achievement, not chronological age, drives instruction in these schools. Rock Creek Jr. Sr. High provides a comprehensive academic program with advanced placement courses in core academic areas. Block scheduling is utilized to allow teachers time to infuse hands-on projects into the curriculum with a strong emphasis on the integration of technology into the curriculum. This strong emphasis on technology has recently led to the transition to wireless computers whereby students have the flexibility to use computers anywhere in schools. Board Members Rick Ebert 688 Hopkins Creek Rd. St. George, Ks Mike Gee 167 Harvest Rd. St. George, Ks Kyle Hutson PO Box 248 Westmoreland, Ks Steve Kirby 1138 Legion Dr St. George, Ks Virginia Plummer 472 Flush Rd. St. George, Ks Jon Srna 86 Westmoreland Rd Westmoreland, Ks Jan Vaughan 3275 Appleyard Rd Wamego, KS Key Staff Superintendent: Dr. Darrel Stufflebeam Adm. Assistant/Clerk: Mina Grutzmacher Jr. Sr. High Principal: Dennis Post Jr. Sr. High Asst. Principal: Kent Rogers St. George Principal: Debbie Edwards Westmoreland Principal: Gary Glendening The District s Accomplishments and Challenges Accomplishments: USD 323 has consistently scored among the highest in the state in regard to the Kansas Assessments. Also, Rock Creek USD 323 was named one of the most efficient and effective school districts in the state in 25. The district has begun an instructional technology program that focuses on web-based instruction, ceiling-mounted computer projectors, PowerPoint, and Smartboard/Smartpad technology. A bond election will be held in the fall of 26, which, if passed, will finance the construction of a new elementary school in St. George, vocational building at Rock Creek High School, and playground at Westmoreland Elementary School. Challenges: Like most school districts, recruiting and retaining staff is difficult. Offering attractive compensation for all staff is the first step toward hiring and keeping the best people possible. Being proximate to Manhattan and Fort Riley, we expect a large increase in enrollment within the next 5 years. 1

4 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Expenditures (1) 7. Student and al Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. (25 & 29: Other Supplemental Services) (3: Non- Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other Information - FTE 17. Miscellaneous Information Mill Rates by Fund 18. Other Information Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 2

5 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 3

6 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 3,681,9 56% 4,19,312 56% 9% 4,561,439 5% 13% Student & al Support 439,631 7% 462,555 6% 5% 49,712 5% 6% General Administration 241,47 4% 236,19 3% -2% 278,83 3% 18% School Administration (Building) 417,186 6% 428,932 6% 3% 473,774 5% 1% Operations & Maintenance 822,426 13% 917,146 13% 12% 1,52,378 12% 15% Capital Improvements 6,29 % 5, % -19% 81, 9% 161% Debt Services 331,599 5% 33,327 5% % 332,875 4% 1% 582,894 9% 749,722 1% 29% 1,136,181 12% 52% Total Expenditures 6,522,442 1% 7,149,13 1% 1% 9,136,189 1% 28% Amount per Pupil $8,868 $8,788-1% $1,942 25% 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 - 52 Summary of Total Expenditures By Function (All Funds) 5,, 4,5, 4,, 3,5, 3,, ,5, 2,, 1,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Debt Services 4% Capital Improvements 9% Operations & Maintenance 12% hool Administration (Building) 5% 12% 5% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services General Administration 3% Student & al Support 5% 1/5/26 2:44 PM Sumexpen.xls Page 1 of 19

7 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,547,533 58% 2,611,889 57% 3% 2,867,515 57% 1% Student & al Support 335,714 8% 334,941 7% % 337,287 7% 1% General Administration 232,92 5% 226,39 5% -3% 266,146 5% 18% School Administration (Building) 4,995 9% 41,389 9% 2% 462,476 9% 13% Operations & Maintenance 634,754 15% 674,331 15% 6% 686,613 14% 2% Capital Improvements % 5, % % % -1% 27,464 5% 295,542 6% 42% 426,929 8% 44% Total Expenditures 4,359,38 1% 4,558,482 1% 5% 5,46,966 1% 11% Amount per Pupil $5,927 $5,64-5% $6,44 8% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. Summary of General Fund Expenditures by Function 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 14% School Administration (Building) 9% General Administration 5% Student & al Support 7% 8% 57% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/5/26 2:44 PM Sumexpen.xls Page 2 of 19

8 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 15,418 41% 162,449 37% 8% 11,514 23% -38% Student & al Support 43,255 12% 43,795 1% 1% 55, 12% 26% General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 176,67 48% 23,662 53% 31% 291,486 65% 26% Capital Improvements % % % % % % % % % % Total Expenditures 369,74 1% 436,96 1% 18% 448, 1% 3% Amount per Pupil $53 $537 7% $537 % The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 35, Summary of Supplemental General Fund Expenditures by Function 3, 25, 2, , 1, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 65% 23% Student & al Support 12% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/5/26 2:44 PM Sumexpen.xls Page 3 of 19

9 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,697,951 57% 2,774,338 56% 3% 2,969,29 54% 7% Student & al Support 378,969 8% 378,736 8% % 392,287 7% 4% General Administration 232,92 5% 226,39 5% -3% 266,146 5% 18% School Administration (Building) 4,995 8% 41,389 8% 2% 462,476 8% 13% Operations & Maintenance 81,821 17% 94,993 18% 12% 978,99 18% 8% Capital Improvements % 5, % % % -1% 27,464 4% 295,542 6% 42% 426,929 8% 44% Total Expenditures 4,729,12 1% 4,995,388 1% 6% 5,494,966 1% 1% Amount per Pupil $6,43 $6,141-4% $6,581 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 3,5, 3,, 2,5, ,, 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 8% Operations & Maintenance 18% School Administration (Building) 8% General Administration 5% Student & al Support 7% 54% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/5/26 2:44 PM Sumexpen.xls Page 4 of 19

10 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 585,317 95% 673,76 89% 15% 722,47 86% 7% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 32,954 5% 86,818 11% 163% 116,395 14% 34% Total Expenditures 618,271 1% 759,894 1% 23% 838,82 1% 1% Amount per Pupil $841 $934 11% $1,5 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 8, 7, 6, 5, 4, 3, , 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 14% 86% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/5/26 2:44 PM Sumexpen.xls Page 5 of 19

11 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 2,547,533 2,611,889 3% 2,867,515 1% Federal Funds 152,984 14,21-8% 13,45-7% Supplemental General 15, ,449 8% 11,514-38% At Risk (4yr Old) % At Risk (K-12) 144,263 2, 39% Bilingual Education % % Capital Outlay % 15, % Driver Education 5,957 7,131 2% 12,825 8% Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 12,914 1,772-86% 15, 747% Special Education 585, ,76 15% 722,47 7% Vocational Education 13, ,288 9% 2, 78% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 111,14 127,146 15% 161,728 27% Contingency Reserve % Text Book & Student Material 11,63 39,97 236% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,681,9 4,19,312 9% 4,561,439 13% Enrollment (FTE)* % % Amount per Pupil 5,5 4,941-1% 5,463 11% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,681,9 4,19,312 9% 4,561,439 13% 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 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. 1/5/26 2:44 PM Sumexpen.xls Page 6 of 19

12 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 335, ,941 % 337,287 1% Federal Funds % % Supplemental General 43,255 43,795 1% 55, 26% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development 2,229 21, % 36,8 71% Parent Education Program 41,718 43,278 4% 45,8 4% Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 16,635 19,53 15% 16,545-13% Contingency Reserve % Text Book & Student Material 8-1% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 439, ,555 5% 49,712 6% Enrollment (FTE)* % % Amount per Pupil % 588 3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 439, ,555 5% 49,712 6% Amount per Pupil $65 $595-2% $588-1% Student and al Support 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. 1/5/26 2:44 PM Sumexpen.xls Page 7 of 19

13 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 232,92 226,39-3% 266,146 18% 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,487 9,719 15% 12,684 31% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 241,47 236,19-2% 278,83 18% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 241,47 236,19-2% 278,83 18% 3, General Administration Expenditures 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. 1/5/26 2:44 PM Sumexpen.xls Page 8 of 19

14 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 4,995 41,389 2% 462,476 13% 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 16,191 18,543 15% 11,298-39% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 417, ,932 3% 473,774 1% Enrollment (FTE)* % % Amount per Pupil % 567 8% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 417, ,932 3% 473,774 1% School Administration Expenditures 5, 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. 1/5/26 2:44 PM Sumexpen.xls Page 9 of 19

15 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 634, ,331 6% 686,613 2% Federal Funds % % Supplemental General 176,67 23,662 31% 291,486 26% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 1,437-1% 5, % Driver Training % 1,5 63% 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 9,88 11,233 15% 22,779 13% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 822, ,146 12% 1,52,378 15% Enrollment (FTE)* % % Amount per Pupil 1,118 1,127 1% 1,26 12% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 822, ,146 12% 1,52,378 15% 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. 1/5/26 2:44 PM Sumexpen.xls Page 1 of 19

16 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 27, ,542 42% 426,929 44% Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % 15, % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service 328, ,656 7% 425, 21% Professional Development 1, % 3,2 387% Parent Education Program % % Summer School % % Special Education 32,954 86, % 116,395 34% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 12,265 14,49 15% 14,657 4% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 582, ,722 29% 1,136,181 52% Enrollment (FTE)* % % Amount per Pupil % 1,361 48% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 582, ,722 29% 1,136,181 52% 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. 1/5/26 2:44 PM Sumexpen.xls Page 11 of 19

17 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General 5, % -1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 6,29-1% 81, % 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 6,29 5, -19% 81, 161% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 6,29 5, -19% 81, 161% Capital Improvements (4) 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. 1/5/26 2:44 PM Sumexpen.xls Page 12 of 19

18 Debt Services Expenditures (51) USD# 323 % % 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 #1 331,599 33,327 % 332,875 1% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 331,599 33,327 % 332,875 1% Enrollment (FTE)* % % Amount per Pupil % 399-2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 331,599 33,327 % 332,875 1% Debt Services (51) 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. 1/5/26 2:44 PM Sumexpen.xls Page 13 of 19

19 Transfers (52) USD# 323 % % inc/ inc/ Actual Actual dec Budget dec General 53, ,5 66% 812,436-3% Federal Funds % % Supplemental General 33,26 333,94 1% 452, 36% 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 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 833,811 1,167,99 4% 1,264,436 8% Enrollment (FTE)* % % Amount per Pupil 1,134 1,435 27% 1,514 6% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 833,811 1,167,99 4% 1,264,436 8% Transfers (52) 1,4, 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. 1/5/26 2:44 PM Sumexpen.xls Page 14 of 19

20 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 24 July 1, 25 July 1, 26 General Federal Funds Supplemental General 27,974 31,32 44,194 At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay 564,427 7,6 961,751 Driver Training 13,16 12,751 11,939 Declining Enrollment Extraordinary School Program Food Service 36,561 3,665 35,5 Professional Development 26,776 33,255 13,75 Parent Education Program 18,897 19,83 2,27 Summer School 15,76 17,162 15,39 Special Education 37, , ,235 Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 192,14 192,14 Text Book & Student Material ,342 Bond & Interest 1 336,66 348,385 38,58 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,539,87 1,751,73 1,829,957 Enrollment (FTE)* Amount per Pupil 2,94 2,153 2,192 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 1,539,87 1,751,73 1,829,957 Unencumbered Cash Balances by Fund 2,, 1,8, 1,6, 1,4, 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. 1/5/26 2:44 PM Sumexpen.xls Page 15 of 19

21 Reserve Funds Unencumbered Cash Balance USD# 323 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. 1/5/26 2:44 PM Sumexpen.xls Page 16 of 19

22 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % % % Number of Students - Free Meals % 144 7% 151 5% 154 2% Number of Students - Reduced Meals % 73 % 82 12% 87 6% 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. 1/5/26 2:44 PM Sumexpen.xls Page 17 of 19

23 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 22% Supplemental General 26% General 52% 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 1/5/26 2:44 PM Sumexpen.xls Page 18 of 19

24 Other Information USD# Actual Actual Budget Assessed Valuation $24,21,694 $26,539,523 $3,649,5 Bonded Indebtedness $2,51, $2,1,457 $1,721,56 Assessed Valuation $35,, $3,, $25,, $2,, $15,, $1,, $5,, $ Bonded Indebtedness $3,, $2,5, $2,, $1,5, $1,, $5, $ /5/26 2:44 PM Sumexpen.xls Page 19 of 19