Riley County School District #378

Transcription

1 Riley County School District #378

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 Introduction Riley County Schools have seen a steady increase in enrollment of 4.6% each year over the past 5 years, going from 66 Full Time Equivalency (FTE) to FTE. Demographically we would expect to see a continued growth pattern due to several reasons. First, since opening our district to "out of district" students in 2 there have been a steady number (111 K-12) of out of district students who, after they had gone through an application process that included the students attendance, grades, and discipline records at their previous school(s), have been accepted to our schools. Riley County Schools have an excellent reputation within the area and families looking for smaller class sizes, excellent academic standards, outstanding activity & athletic teams, and terrific facilities have considered going out of their local school districts and coming to Riley County. Second, according to Ft. Riley Military Base personnel-within a 6- mile radius, the region can expect an increase of 33, people. Of these 33, people there may be around 6, school-aged children. Riley County Schools would anticipate some of these 6, students to enroll within our schools. In Kansas, school funding is based upon the number of FTE students schools have on the September 2th count day and a second count day on February 2th for districts that have students whose parents are full time military. Approximately only 25% of the schools in Kansas have a steady or increasing enrollment. Riley County Schools are included within this 25% and with the announcement of the Big Red One coming back to Ft. Riley the school district would expect to remain within that enviable 25%. In the 6-7 school year these out of district students brought in over $738, to our General Fund Budget and over $226,949 to our LOB (Supplemental General) budget. This General Fund Budget received over 9% state aid and our Supplemental General (Local Option Budget/LOB) budget received 56% state aid. The General Fund LOB authority is at 27.69% of the state allowed 3%. The district has chosen to assess 2 mills for Capital Outlay generating $53,768 which receives 39% state aid. Capital Outlay money can only be used for capital improvements. Our mill levy decreased this year by mils to Since 1997 our mill levy has averaged It cost our district $11,846 to educate a child at Riley County Schools. However, our local taxpayers only fund 16% or $1,928 of the total cost. Over the last 7 years our expenditures have risen 65% while our tax dollars have risen 45% in the same time period. Using the mil levy rate assessed valuations would have to increase over 4% on homes, broke farm ground, and pasture to see a local school district property tax increase from last year s taxes. The District s total assessed valuations have increased by $3,726,979 for all funds other than General Fund to $26,884,318. The General Fund assessed valuation has increased by $3,633,37 to $23,659,124. David Stevenson, President Dan Winter, Vice President Rusty Berry, Board Member Tom Henton, Board Member Gordon Hibbard, Board Member Dan Russell, Board Member Dan Strom, Board Member Board Members 1

4 Key Staff Superintendent: Brad Starnes District Office Staff: Sandy Glessner, Becky Pultz and Norma Sharp The District s Accomplishments and Challenges Accomplishments: In the 5-6 school year Riley County Students reached Adequate Yearly Progress (AYP) levels. Over 1 school districts, out of 3+, and 3 schools failed to make AYP. By 214 all schools are to have all students proficient on the Kansas State Assessments. The Fine Arts Department was well represented with the RCHS Art Students winning 14-1 st place awards at the Mid-East League Contest, Forensics placed 6 th at state and had 1 individual state champion, and 6 Journalism students qualified for state. RCGS had 79% of the student body scored at or above the national percentile on the CTBS achievement test. RCHS had 1 students score perfect scores on the ACT Work Keys Reading for Information test and 7 students scored perfectly on the Applied Math test. RCHS had a National Merit Scholarship Finalist (5-6) and a National Merit Scholarship semi-finalist (6-7). RCHS had senior students continue their educations at Princeton, US Army Military Academy-West Point, University of Virginia, and US Naval Academy Prep. Our 5-6 athletic teams were outstanding as well, with Boys Basketball culminating a 23-3 season by winning the state runners-up, Girls Cross Country was the state runners-up, and for the third year in a row our teams, fans, cheerleaders, band, and danceline won a state sportsmanship plaque. Challenges: Riley County Schools, like many school districts, faces some challenges in the form of the recruitment and retention of teachers in particular areas of study. Special Education is included within these areas of study and is a continued area of concern. The instructional cost, which includes teachers and paraprofessionals cost continue to rise at a high level. In this years 6-7 budget these cost have increased by 2% due to: needed salary increases (15%) to attract and keep quality special education staff that work in difficult situations, the rising cost (21%) of At Risk programs including Summer School rising from $49 to $32,2, and the increase in number and severity of the exceptionalities of special needs students. Other challenges would include the rising and unknown cost of health care; the uncertainty of how the Ft. Riley personnel increase may affect our school district, and two very positive challenges: forming Long Term Facilities and Curriculum to study/make recommendations to our Board. With each of these challenges the district will continue to provide the best possible education for its students. What impacts student learning within the classroom will directly drive all decisions for the district. There is a commitment to the continuation and expansion upon the things that have made and will continue to make Riley County Schools regarded as one of the state s premier school districts. 2

5 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) In looking at the area of there was a 2% increase in 26-7 due in part to an increase in teacher salaries and money upon the base plus the addition of 5 new teachers. An average full time teacher s raised from $39,871 to $44,414 or 11.39%. The recruitment and retention of quality teachers will remain a high priority for the district as they have the greatest impact upon student learning within the classroom. makes up 53% of our budget. The 37% decrease in capital improvements and 14% decrease in Operations and Maintenance are due to the completion of several district projects: Riley Grade School Fine Arts Addition, district office classroom remodel, and new district office remodel at 24 W. Kansas. 2. Summary of General Fund Expenditures by Function General Fund money that is over 9% state aid contains 57% instruction expenditures and 1% of the operations and maintenance costs. 3. Summary of Supplemental General Fund Expenditures by Function Riley County Schools Supplemental General Fund Expenditures are at 27.69% of the authorized state allowed 3% of the general fund budget. Supplemental General (Local Option Budget/LOB) funded at 56% state aid includes 71% expenditures in the areas of instruction and student & instructional support. Through curriculum and assessments, these areas allow for more staff influence upon what directly impacts student learning within the classroom. This LOB fund cannot be republished if our district s enrollment is over the projected 63 FTE. 4. Summary of General and Supplemental General Fund Expenditures by Function Shows that 55% of these two budgets are spent on instruction. 5. Summary of Special Education Fund by Function This fund is funded at 8% state aid and uses 95% of this fund for instruction. Within instruction there was a 15% increase and a 6% increase in operations and maintenance due to increase in transportation cost (gas, number of students being transported due to severity of their exceptionalities. 6. Expenditures (1) Our General Fund 18% increase offsets the 18% decrease in Federal Funds that we receive. Drivers Education 87% (due to increased numbers taking the course and teacher salary increases) Special Education 15%, Summer School 65614%, and KPERS 82% drive the overall increase of 2% within this fund. 7. Student and al Support Expenditures (21 & 22) Parent Education Programs, PAT, had a 14% increase to several factors: more families involved, the PAT coop lost one member district (Washington)-driving up the cost of all other participating districts. These early intervention programs are paramount in helping families, help their students to close achievement gaps at early ages (when they still can be closed). These PAT programs provide for the additional increase of 2% within these expenditures. 8. General Administration Expenditures (23) The 3% increase includes services of architects, engineers, auditors, lawyers, consultants etc. 9. School Administration Expenditures (24) This 1% decrease are for purchased property services which are performed by persons other than district employees. 3

6 1. Operations and Maintenance Expenditures (26) Drivers Education 77% and Special Education 6% increases stem from the increased cost of gas and numbers of students using these services. Total decrease of 14% in these funds. 11. (25 & 29: Other Supplemental Services) (3: Non- Services) The 376% increase in Capital Outlay is due to the replacement of equipment/maintaining what capital property we have/improvements in grounds. Food Service 15%, Special Education 55%, both driven by increases in transportation make up the 8% increase within these expenditures. 12. Capital Improvements (4) This decrease of 37% is due to the completion of district projects (RCGS roof, RCGS and RCHS kitchen equipment and updates, RCGS Fine Arts Addition, District office/classroom remodels). 13. Debt Services (5) Our Bond and Interest, which is not a constant number and is static from year to year is up 1%. 14. Transfers (52) This 8% decrease is driven by the 32% decrease in General Fund transfers. These transfers are down due to completion of capital improvement projects and the already transferred end of year 5-6 transfers to Food Service and Vocational ($198,). These decreases in transfers allowed us to be able to increase instructional expenditures by 2%. 15. Miscellaneous Information Unencumbered Cash Balance by Fund Our end of year planned unencumbered cash balance transfers are down from $1.7 million to $1.3 million. These transfers allow us to supplement funds and carry over money within state allowed funds for our next year s budget. 14. Reserve Funds Unencumbered Cash Balance This shows the actual money that was used to make transfers supplementing other funds allowing us to carry over this money for use in the next year s budget. 15. Other Information - FTE Shows the steady annual increase in our FTE student enrollment. 16. Miscellaneous Information Mill Rates by Fund The Supplemental General Mill Rate dropped from to , Capital Outlay was raised the 2 mills, and our Bond and Interest that was used to finance the 1993 bond for the RCHS 6 classrooms/library/north gym and the 1999 bond for vocational programs building remodeling, technology infrastructure (12 strand fiber optics cable throughout the district), and the track/stadium complex updates, dropped from to Other Information Assessed Valuation increased from $23,157,339 to $26,884,318 while Bonded Indebtedness dropped from $3,83, to $3,565,. 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 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 3,425,29 53% 3,358,759 48% -2% 4,24,386 54% 2% Student & al Support 52,664 8% 513,258 7% 2% 526,615 7% 3% General Administration 343,496 5% 342,54 5% % 353,8 5% 3% School Administration (Building) 377,919 6% 446,625 6% 18% 44,9 6% -1% Operations & Maintenance 52,417 8% 658,539 9% 31% 567,232 8% -14% Capital Improvements 88,649 1% 31,22 4% 24% 19,14 3% -37% Debt Services 459,33 7% 422,455 6% -8% 425,464 6% 1% 757,436 12% 9,31 13% 19% 975,677 13% 8% Total Expenditures 6,456,643 1% 6,943,58 1% 8% 7,54,214 1% 8% Amount per Pupil $1,49 $11,79 1% $11,911 8% 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 ,5, 4,, Summary of Total Expenditures By Function (All Funds) 3,5, 3,, 2,5, ,, 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 6% Capital Improvements 3% Operations & Maintenance 8% School Administration (Building) 6% 12% 53% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services General Administration Student & al Support 5% 7% 11/8/26 3:44 PM Sumexpen.xls Page 1 of 19

9 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,11,759 55% 2,44,9 52% 2% 2,412,324 58% 18% Student & al Support 247,88 7% 236,628 6% -5% 249,165 6% 5% General Administration 337,196 9% 335,617 9% % 347,3 8% 3% School Administration (Building) 341,212 9% 413,385 11% 21% 4,75 1% -3% Operations & Maintenance 44,525 12% 514,951 13% 17% 48, 1% -21% Capital Improvements % % % % % 39,942 8% 388,945 1% 25% 362,142 9% -7% Total Expenditures 3,688,514 1% 3,933,616 1% 7% 4,179,681 1% 6% Amount per Pupil $5,741 $6,277 9% $6,634 6% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. Summary of General Fund Expenditures by Function 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 1% School Administration (Building) 1% General Administration 8% 9% Student & al Support 6% 57% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/8/26 3:44 PM Sumexpen.xls Page 2 of 19

10 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 194,5 42% 187,415 31% -4% 196,855 33% 5% Student & al Support 26,2 44% 22,338 36% 7% 219,25 37% % General Administration % 533 % % % -1% School Administration (Building) 28,21 6% 24,54 4% -12% 31,35 5% 28% Operations & Maintenance 38,798 8% 19,83 18% 183% 12,432 2% 1% Capital Improvements % % % % % % 66,495 11% % 25, 4% -62% Total Expenditures 467,339 1% 69,151 1% 3% 592,887 1% -3% Amount per Pupil $727 $972 34% $941-3% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 25, Summary of Supplemental General Fund Expenditures by Function 2, 15, , 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 2% School Administration (Building) 5% 4% 33% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Student & al Support 38% 11/8/26 3:44 PM Sumexpen.xls Page 3 of 19

11 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,26,259 53% 2,231,55 49% 1% 2,69,179 55% 17% Student & al Support 453,9 11% 456,966 1% 1% 468,415 1% 3% General Administration 337,196 8% 336,15 7% % 347,3 7% 3% School Administration (Building) 369,233 9% 437,925 1% 19% 432,1 9% -1% Operations & Maintenance 479,323 12% 624,781 14% 3% 528,432 11% -15% Capital Improvements % % % % % 39,942 7% 455,44 1% 47% 387,142 8% -15% Total Expenditures 4,155,853 1% 4,542,767 1% 9% 4,772,568 1% 5% Amount per Pupil $6,468 $7,249 12% $7,576 5% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 3,, 2,5, 2,, ,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 11% School Administration (Building) 9% General Administration 7% Student & al Support 1% 55% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/8/26 3:44 PM Sumexpen.xls Page 4 of 19

12 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 418,43 97% 533,495 95% 28% 612,713 95% 15% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 7,145 2% 19,931 4% 179% 21,1 3% 6% Capital Improvements % % % % % 7,1 2% 8,45 1% 2% 13, 2% 55% Total Expenditures 432,189 1% 561,831 1% 3% 646,813 1% 15% Amount per Pupil $673 $896 33% $1,27 15% 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 7, 6, 5, 4, 3, 2, , Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function Student School & Administration al General Operations (Building) Support Administration Capital & Maintenance Improvements % 3% % 2% 95% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 11/8/26 3:44 PM Sumexpen.xls Page 5 of 19

13 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 2,11,759 2,44,9 2% 2,412,324 18% Federal Funds 125, ,394-8% 94,757-18% Supplemental General 194,5 187,415-4% 196,855 5% At Risk (4yr Old) % At Risk (K-12) 64,76 78,383 21% Bilingual Education % % Capital Outlay 27,655-1% % Driver Education 16,18 12,926-19% 24,176 87% Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 49 % 32, % Special Education 418,43 533,495 28% 612,713 15% Vocational Education 239, ,181 17% 314,872 12% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 97,82 119,53 23% 258,16 116% Contingency Reserve 114,863-1% Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,425,29 3,358,759-2% 4,24,386 2% Enrollment (FTE)* % 63. 1% Amount per Pupil 5,331 5,359 1% 6,388 19% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,425,29 3,358,759-2% 4,24,386 2% 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, Expenditures Expenditures 3,, 2,5, 2,, 1,5, 1,, General Supplemental General Special Education 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 3:44 PM Sumexpen.xls Page 6 of 19

14 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 247,88 236,628-5% 249,165 5% Federal Funds % % Supplemental General 26,2 22,338 7% 219,25 % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development 25,638 32,286 26% 32,3 % Parent Education Program 1,876 11,386 5% 13, 14% Summer School % % Special Education % % Vocational Education 4 4 % 4 % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 11,85 12,22 3% 12,5 2% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 52, ,258 2% 526,615 3% Enrollment (FTE)* % 63. 1% Amount per Pupil % 836 2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 52, ,258 2% 526,615 3% Amount per Pupil $782 $819 5% $836 2% 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. 11/8/26 3:44 PM Sumexpen.xls Page 7 of 19

15 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 337, ,617 % 347,3 3% Federal Funds % % Supplemental General 533 % -1% 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 6,3 6,39 1% 6,5 2% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 343, ,54 % 353,8 3% Enrollment (FTE)* % 63. 1% Amount per Pupil % 562 3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 343, ,54 % 353,8 3% 4, General Administration Expenditures 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 3:44 PM Sumexpen.xls Page 8 of 19

16 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 341, ,385 21% 4,75-3% Federal Funds % % Supplemental General 28,21 24,54-12% 31,35 28% 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 8,686 8,7 % 8,8 1% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 377, ,625 18% 44,9-1% Enrollment (FTE)* % 63. 1% Amount per Pupil % 7-2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 377, ,625 18% 44,9-1% 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. 11/8/26 3:44 PM Sumexpen.xls Page 9 of 19

17 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 44, ,951 17% 48, -21% Federal Funds % % Supplemental General 38,798 19,83 183% 12,432 1% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % % Driver Training 7,149 5,7-3% 8,85 77% Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 7,145 19, % 21,1 6% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,8 8,82 % 8,85 % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 52, ,539 31% 567,232-14% Enrollment (FTE)* % 63. 1% Amount per Pupil 782 1,51 34% 9-14% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 52, ,539 31% 567,232-14% 7, Operations and Maintenance 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 3:44 PM Sumexpen.xls Page 1 of 19

18 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 39, ,945 25% 362,142-7% Federal Funds 1,82 1,69 49% -1% Supplemental General 66,495 % 25, -62% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 58,731 21, -64% 1, 376% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service 366,58 399,686 9% 461,25 15% Professional Development % % Parent Education Program % % Summer School % % Special Education 7,1 8,45 2% 13, 55% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,1 14,17 % 14,285 1% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 757,436 9,31 19% 975,677 8% Enrollment (FTE)* % 63. 1% Amount per Pupil 1,179 1,437 22% 1,549 8% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 757,436 9,31 19% 975,677 8% 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 3:44 PM Sumexpen.xls Page 11 of 19

19 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 88,649 31,22 24% 19,14-37% 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 88,649 31,22 24% 19,14-37% Enrollment (FTE)* % 63. 1% Amount per Pupil % 32-37% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 88,649 31,22 24% 19,14-37% Capital Improvements (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 3:44 PM Sumexpen.xls Page 12 of 19

20 Debt Services Expenditures (51) USD# 378 % % 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 #1 459,33 422,455-8% 425,464 1% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 459,33 422,455-8% 425,464 1% Enrollment (FTE)* % 63. 1% Amount per Pupil % 675 % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 459,33 422,455-8% 425,464 1% Debt Services (51) 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. 11/8/26 3:44 PM Sumexpen.xls Page 13 of 19

21 Transfers (52) USD# 378 % % inc/ inc/ Actual Actual dec Budget dec General 71,23 733,53 5% 498, -32% Federal Funds % % Supplemental General 527,545 57,848 8% 72,363 23% 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 1,228,568 1,34,378 6% 1,2,363-8% Enrollment (FTE)* % 63. 1% Amount per Pupil 1,912 2,81 9% 1,95-8% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,228,568 1,34,378 6% 1,2,363-8% 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. 11/8/26 3:44 PM Sumexpen.xls Page 14 of 19

22 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 24 July 1, 25 July 1, 26 General 1, Federal Funds -1 Supplemental General 34,932 3,642 21,649 At Risk (4yr Old) At Risk (K-12) 294 Bilingual Education Capital Outlay 532,9 459,86 431,63 Driver Training 17,42 15,483 2,11 Declining Enrollment Extraordinary School Program Food Service 5,88 119,729 59,277 Professional Development 26,95 21, Parent Education Program -1 Summer School 44,624 59,179 59,13 Special Education 227, , Vocational Education 15,419 Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 162,64 151,553 Text Book & Student Material Bond & Interest 1 685, ,74 671,471 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,738,661 1,71,457 1,397,4 Enrollment (FTE)* Amount per Pupil 2,76 2,715 2,217 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 1,738,661 1,71,457 1,397,4 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. 11/8/26 3:44 PM Sumexpen.xls Page 15 of 19

23 Reserve Funds Unencumbered Cash Balance USD# 378 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 3:44 PM Sumexpen.xls Page 16 of 19

24 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % 63. 1% Enrollment (FTE)** % % % 63. 1% Number of Students - Free Meals % 111 5% 79-29% 79 % Number of Students - Reduced Meals % 82-17% 94 15% 94 % 7. 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 3:44 PM Sumexpen.xls Page 17 of 19

25 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay.. 2. 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 17% Capital Outlay 4% Supplemental General 37% 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 3:44 PM Sumexpen.xls Page 18 of 19

26 Other Information USD# Actual Actual Budget Assessed Valuation $22,149,467 $23,157,339 $26,884,318 Bonded Indebtedness $4,125, $3,83, $3,565, Assessed Valuation $3,, $25,, $2,, $15,, $1,, $5,, $ Bonded Indebtedness $4,5, $4,, $3,5, $3,, $2,5, $2,, $1,5, $1,, $5, $ /8/26 3:44 PM Sumexpen.xls Page 19 of 19