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.xlsx) i

3 Budget General Information USD #: 378 Introduction Riley County Schools have seen a steady increase in enrollment of 9% over the past 1 years, going from 618 Full Time Equivalency (FTE) to FTE. Demographically we would expect to see a continued growth pattern due to several reasons. First, 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. Since the Base Realignment And Closure (BRAC) action we have increased our military students to 74 or 1.29% of our student population. Third, with the awarding of NBAF to KSU-Manhattan, there should be a steady increase of possible students. 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. Our General Fund Budget receives 1% state aid and our Supplemental General (Local Option Budget/LOB) budget receives 5% state aid. The district has chosen to assess 8 mills for Capital Outlay which receives % state aid. Capital Outlay money can only be used for capital improvements, which are generally large money items and need continued maintenance. Our total mill levy decrease is 6.68 mils for a total of mils. Since 1997 our mill levy has averaged mils. The main reason for the mill levy decrease is due to the additional state aid for our Supplemental General (LOB) budget. It cost our district $13,61 to educate a child at Riley County Schools. However, our local taxpayers only fund 21% or $2,854 of the total cost. Since 24, the first year our Local Option Budget (LOB) Supplemental General Budget local taxes exceeded our General Fund local taxes, our expenditures have risen an average of 4.21% to over $9.3 million. Teachers and staff are utilizing alternative methods of funding to ensure quality instructional materials. Our local Parent Teacher Organization has provided much appreciated financial support. The District s total assessed valuations have increased for all funds other than General Fund to $42,34,94. The General Fund assessed valuation has increased to $38,494,337. Per state statute, this GF assessed valuation subtracts out homes that have an assessed valuation of less than $2, that are not subject to the 2 mils state wide tax. What has caused this percentage increase in expenditures? significant increases within our supplemental general (LOB) budget in special education (SPED) flow through money due to increased numbers and severities of exceptionalities & increases in Medicaid reimbursements more emphasis on local tax responsibility vs. state aid due specifically to changes within the FTE weighted formulas-reduction of state aid KPERS-retirement increases included within our budget Increase in Capital Outlay expenditures 1

4 Board Members Kerry Thurlow, President Ross Wahl, Vice President Shane Allen, Board Member Randy Glenn, Board Member Jennifer Wilson, Board Member David Higgins, Board Member Tom Richard*, Board Member *appointed for vacated Dan Thomson at-large position August 18, 214 Key Staff Superintendent: Brad Starnes Board of Education Treasurer: Sandy Glessner Curriculum & Instruction Staff: Teresa Grant, RCGS Principal; Antoinette Root, RCHS Principal; Curriculum/Data Analysis Director: Shari Taylor Other Key Contacts: Sandy Glessner, School Board Treasurer, Jenae Suderman, Board Clerk The District s Accomplishments and Challenges In the 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. RCHS has had 7 National Merit Scholarship Finalist over the past 12 years. US News and World Report chose RCHS as one of 42 Kansas best schools! Both Riley County Grade School and Riley County High School achieved the state Standard of Excellence as a building in Reading and Math. Teaching and administrative staffs at both RCGS and RCHS have won numerous awards: RCHS staff member, Janie Brokenicky, was a KSDE Horizon Award winner and was honored with the Young Director s Award for the state of Kansas. The award is presented to the individual who has shown great contributions to the profession of choral music. It is presented to a person in his or her first five years of teaching. Shelby Muha, RCHS Family and Consumer Science teacher, was elected as the FCCLA KS President of the state board of directors as well as being recommended to be a National consultant for FCCLA. RCHS Counselor, Katie Ball was selected as the Sylvan Learning Center Counselor of the Year. RCGS staff member, Julie Doyen was selected by KSDE to serve a 3 year term on the State QPA Advisory Council, National Board certified state vice president and Kansas Association of School Librarians (KASL) State Assistant Treasurer. Garry Sigle was named KCA Girls All Classes Coach of the Year and Head Shrine Bowl Cross Country Team RCHS Principal, Eric Swanson was selected as the Kansas Association of Secondary School Principals Regional Principal of the Year and selected to serve on the KASSP Board of Directors. Superintendent Brad Starnes was selected to serve on the Kansas Association of School Administrators Board of Directors and received the Kansas Music Educators Association State Administrator of the Year. These award winners join former winners: Joyce Troyer, Kansas Ag Teacher of the Year and Kansas Economic Educator of the Year for Grades 6-8. And RCHS staff member, Sarah Gill; Fulbright Scholarship to study abroad in Paraguay. District School Resource 2

5 Officer (SRO) Julia Goggins was selected as the Riley County Police Department Officer of the Year. Our athletic teams were outstanding as well, girls basketball qualified for the state tournament-in the past 17 years we have qualified 17 teams and have gone to state the last 11 years in a row; in the 35 years prior to that, Riley County went to state a total of 2 times. Over the past six years our girls cross country team has finished 2nd, 1st, 1st, 1 st, 2nd and 1 st at the Kansas Cross Country Championships. Since 199, our girls cross country team have finished out of the top five at state only four times! That is a span of 18 years. And, in 1 of those years our girl's team has either finished 1st or 2nd. Furthermore, during those 18 years we have had 9 individual state champions...and that is just on the girl s side. The boys cross country have won three state titles and have won 6 individual state titles. Football for 16 out of the last 2 years been league champions and/or in the state playoffs. Track and Field-for 19 straight years of had an individual state champion. Riley County has 3 former student/athletes competing professionally: Jon McGraw KC Chiefs and Jordy Nelson Green Bay Packers-NFL, Amy Mortimer-Reebok/Olympic runner. Our women s choir was one of only three choirs chosen to perform at the Kansas Music Educators Association annual convention! And Riley County High School was the only school all sizes to qualify 9 to the Kansas Choir Director Association honor choir! At the State Large Group Music our Men s Choir, Women s Choir and Concert Choir received 3 Division I ratings (only choir at the festival to bring home 3 top ratings) and Band received a Division I rating-first since 24. At the state fair we had 2 Grand Champion Future Farmers of America mechanical projects, a first for the district. Future Farmers of America (FFA) Greenhand land judging team won first place at their district contest-a first for our team! Emma Glessner-FCCLA qualified for national FCCLA with her STAR event winning a silver rating. Both Riley County Grade and High School were recognized as being counseling Programs of Excellence! The only district in the state to have both high and grade school honored!!! An art class from Riley County High School will be featured at the National Art Education Association's Annual Conference in Dallas! A collaborative artist trading card project between Free State High School in Lawrence, KS and our Riley County art class will be presented by Ms. Meadows and the Free State High School art teacher Ms. Downs. Our project was judged and scored along with thousands of other applicants. It is an honor and a privilege to have been chosen. The project is called Building Communities: Rural Meets Suburban. The students will finish the project in December and it will be presented in March. Congratulations Riley County art students! 3

6 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 Support Expenditures (21) 8. Instructional Support Expenditures (22) 9. General Administration Expenditures (23) 1. School Administration Expenditures (24) 11. Central Services Expenditures (25) 12. Operations and Maintenance Expenditures (26) 13. Transportation Expenditures (27) 14. Other Support Services Expenditures (29) 15. Food Service Expenditures (31) 16. Community Services Operations (33) 17. Capital Improvements (4) 18. Debt Services (51) 19. Miscellaneous Information Transfers (52) 2. Miscellaneous Information Unencumbered Cash Balance by Fund 21. Reserve Funds Unencumbered Cash Balance 22. Other Information Enrollment Information 23. Miscellaneous Information Mill Rates by Fund 24. Other Information Assessed Valuation and Bonded Indebtedness 4

7 Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 5

8 KSDE Website Information Available K-12 Statistics (Building, District or State Totals) Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 6

9 USD# 378 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 4,358,657 55% 4,862,476 56% 12% 4,842,45 52% % Student Support Services 313,57 4% 178,13 2% -43% 188,359 2% 6% Instructional Support Services 247,49 3% 286,97 3% 16% 316,334 3% 1% Administration & Support 8,53 1% 812,735 9% 2% 888,895 1% 9% Operations & Maintenance 662,65 8% 737,98 8% 11% 899,41 1% 22% Transportation 552,184 7% 59,227 6% -8% 773,2 8% 52% Food Services 459,456 6% 49,75 6% 7% 55,954 5% 3% Capital Improvements 22,58 % 529,792 6% 232% 727,598 8% 37% Debt Services 426,747 5% 33,426 4% -23% 212,458 2% -36% Other Costs 39,48 % 12,31 % -69% % -1% Total Expenditures* 7,882,723 1% 8,749,725 1% 11% 9,354,46 1% 7% Amount per Pupil $11,293 $12,758 13% $13,64 7% Current Expenditures** 7,319,68 1% 7,829,573 1% 7% 7,843,99 1% % Amount per Pupil $1,486 $11,417 9% $11,438 % Percent of Expenditures Instruction*** (Total Expenditures) 4,3,26 55% 4,811,942 55% % 4,742,45 51% -4% Instruction*** (Current Expenditures) 4,3,26 59% 4,811,942 61% 2% 4,742,45 6% -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 - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 51 Transfers ,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 4,842,45 Summary of Total Expenditures by Function (All Funds) 888, ,41 773,2 188, ,334 55, , , Summary of Total Expenditures by Function Transportation 8% Operations & Maintenance 1% Administration & Support 1% Instructional Support 3% Capital Improvements 8% Food Services 5% Debt Services 2% Student Support Services 2% Instruction 52% Other Costs % Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/18/214 1:4 PM Sumexpen.xlsx Page 1 of 3

10 USD# 378 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,628,112 64% 2,562,14 63% -3% 2,63,924 63% 3% Student Support 147,987 4% 155,199 4% 5% 162,43 4% 4% Instructional Support 29,136 1% 28,141 1% -3% 29,478 1% 5% Administration & Support 756,89 18% 776,215 19% 3% 844,944 2% 9% Operations & Maintenance 386,61 9% 567,259 14% 47% 524,38 13% -8% Transportation 161,371 4% % -1% % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 4,11,97 1% 4,88,918 1% -1% 4,191,769 1% 3% Amount per Pupil $5,888 $5,962 1% $6,112 3% 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 3,, 2,63,924 2,5, 2,, 1,5, ,, 844,944 5, Instruction 162,43 Student Support 29,478 Instructional Support Administration & Support 524,38 Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General Fund Expenditures by Function Operations & Maintenance 12% Administration & Support 2% Instructional Support 1% Student Support 4% Transportation % Capital Improvements % Other Costs % Instruction 63% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/18/214 1:4 PM Sumexpen.xlsx Page 2 of 3

11 USD# 378 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 64,621 8% 288,21 25% 346% 151,152 15% -48% Student Support % % % % % Instructional Support 166,661 21% 249,73 21% 5% 255,539 25% 2% Administration & Support 7,2 1% 8,287 1% 18% 1, 1% 21% Operations & Maintenance 246,235 3% 136,376 12% -45% 134, 13% -2% Transportation 285,995 35% 479,882 41% 68% 481,844 47% % Capital Improvements % % % % % Other Costs 39,48 5% % -1% % % Total Expenditures 89,922 1% 1,162,269 1% 44% 1,32,535 1% -11% Amount per Pupil $1,16 $1,695 46% $1,56-11% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 5, 481,844 45, 4, 35, 3, 25, 255, , 15, 151, , , 5, Instruction Student Support Instructional Support 1, Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Supplemental General Fund Expenditures by Function Capital Improvements % Transportation 47% Other Costs % Instruction 14% Student Support % Instructional Support 25% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Administration & Support Operations & Maintenance 1% 13% Transportation Capital Improvements Other Costs 9/18/214 1:4 PM Sumexpen.xlsx Page 3 of 3

12 147, , ,43 195, , ,17 39,48 763, ,52 854, ,836 73, ,38 447, , ,844 2,692,733 2,85,125 2,782,76 USD# 378 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,692,733 55% 2,85,125 54% 6% 2,782,76 53% -2% Student Support 147,987 3% 155,199 3% 5% 162,43 3% 4% Instructional Support 195,797 4% 277,844 5% 42% 285,17 5% 3% Administration & Support 763,892 16% 784,52 15% 3% 854,944 16% 9% Operations & Maintenance 632,836 13% 73,635 13% 11% 658,38 13% -6% Transportation 447,366 9% 479,882 9% 7% 481,844 9% % Capital Improvements % % % % % Other Costs 39,48 1% % -1% % % Total Expenditures 4,92,19 1% 5,251,187 1% 7% 5,224,34 1% -1% Amount per Pupil $7,49 $7,657 9% $7,618-1% 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,, 1,5, ,, , Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 13% Transportation 9% Capital Improvements % Other Costs % Instruction 53% Instruction Student Support Instructional Support Administration & Support 16% Instructional Support 6% Student Support 3% Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/18/214 1:4 PM Sumexpen.xlsx Page 4 of 3

13 18,75 24,188 42, 26,859 15,382 3, ,789 1,8,679 1,47,5 USD# 378 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 999,789 96% 1,8,679 96% 1% 1,47,5 94% 4% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance 18,75 2% 24,188 2% 34% 42, 4% 74% Transportation 26,859 3% 15,382 1% -43% 3,5 3% 98% Capital Improvements % % % % % Other Costs % 183 % % % -1% Total Expenditures 1,44,723 1% 1,48,432 1% % 1,119,55 1% 7% Amount per Pupil $1,497 $1,529 2% $1,632 7% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 1,2, 1,, 8, 6, 4, , Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Special Education Fund by Function Administraton & Student Support % Instructional Operations Support Capital Transportation & Support Other Maintenance Improvements Costs % % 4% 3% % Instruction Student Support Instructional Support Instruction 93% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/18/214 1:4 PM Sumexpen.xlsx Page 5 of 3

14 USD# 378 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 2,628,112 2,562,14-3% 2,63,924 3% Federal Funds 13,448 89,361-14% 88,16-1% Supplemental General 64, ,21 346% 151,152-48% At Risk (4yr Old) % % At Risk (K-12) 13,21 97,494-5% 98, 1% Bilingual Education % % Virtual Education % % Capital Outlay 58,451 5,534-14% 13, 157% Driver Education 17,94 2,75 15% 22, 6% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 999,789 1,8,679 1% 1,47,5 4% Cost of Living % % Vocational Education 216,35 264,146 22% 3, 14% Gifts/Grants 18, , % 2, -82% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 68, ,96 316% 354,759 24% Contingency Reserve % Text Book & Student Material 22,638 29,766 31% Activity Fund 57,154 51,385-1% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,358,657 4,862,476 12% 4,842,45 % Enrollment (FTE)* % % Amount per Pupil 6,244 7,9 14% 7,6 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,358,657 4,862,476 12% 4,842,45 % 4,9, 4,8, 4,7, 4,6, 4,5, 4,4, 4,3, 4,2, 4,1, Instruction Expenditures 4,862,476 4,842,45 4,358, Instruction Expenditures 3,, 2,5, 2,, 1,5, 1,, 5, 2,628,112 2,562,14 2,63, ,789 1,8,679 1,47,5 64, ,21 151, 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. 9/18/214 1:4 PM Sumexpen.xlsx Page 6 of 3

15 Student Support Expenditures (21) USD# 378 % % inc/ inc/ Actual Actual dec Budget dec General 147, ,199 5% 162,43 4% 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 13,688 13,688 % 15, 1% Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 151,895 9,126-94% 11,316 24% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 313,57 178,13-43% 188,359 6% Enrollment (FTE)* % % Amount per Pupil % 275 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 313,57 178,13-43% 188,359 6% Amount per Pupil $449 $26-42% $273 5% Student Support Expenditures 35, 313,57 3, 25, 2, 15, 1, 5, 178,13 188, 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. 9/18/214 1:4 PM Sumexpen.xlsx Page 7 of 3

16 USD# 378 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 29,136 28,141-3% 29,478 5% Federal Funds % % Supplemental General 166, ,73 5% 255,539 2% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % 2, % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 18,77-1% % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,69 9,126 8% 11,317 24% Contingency Reserve % Text Book & Student Material 28,547-1% Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 247,49 286,97 16% 316,334 1% Enrollment (FTE)* % % Amount per Pupil % 461 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 247,49 286,97 16% 316,334 1% Amount per Pupil $355 $418 18% $461 1% Instructional Support Expenditures 35, 3, 25, 247,49 286,97 316,334 2, 15, 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. 9/18/214 1:4 PM Sumexpen.xlsx Page 8 of 3

17 USD# 378 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 44, ,36-1% 369,992 1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 24,251 9,126-62% 11,318 24% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 428, ,162-13% 381,31 2% Enrollment (FTE)* % % Amount per Pupil % 556 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 428, ,162-13% 381,31 2% General Administration Expenditures 43, 42, 41, 4, 39, 38, 37, 36, 35, 34, 428, ,31 375, 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. 9/18/214 1:4 PM Sumexpen.xlsx Page 9 of 3

18 USD# 378 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 348,524 47,14 17% 444,852 9% Federal Funds % % Supplemental General 7,2 8,287 18% 1, 21% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,695 15, % 18,958 24% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 358,221 43,716 2% 473,81 1% Enrollment (FTE)* % % Amount per Pupil % 691 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 358,221 43,716 2% 473,81 1% School Administration Expenditures 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, 473,81 43, , 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. 9/18/214 1:4 PM Sumexpen.xlsx Page 1 of 3

19 USD# 378 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 3,828 3,39-21% 3,1 89% 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 1, % -1% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,8 2,964-63% 3,675 24% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 13,493 6,857-49% 33, % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 13,493 6,857-49% 33, % Central Services Expenditures 35, 33,775 3, 25, 2, 15, 13,493 1, 6,857 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. 9/18/214 1:4 PM Sumexpen.xlsx Page 11 of 3

20 USD# 378 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 386,61 567,259 47% 524,38-8% Federal Funds % % Supplemental General 246, ,376-45% 134, -2% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % 185, % Driver Training 961 1,269 32% 3, 136% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 18,75 24,188 34% 42, 74% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 1,778 8,888-18% 11,21 24% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 662,65 737,98 11% 899,41 22% Enrollment (FTE)* % % Amount per Pupil 949 1,76 13% 1,311 22% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 662,65 737,98 11% 899,41 22% Operations and Maintenance Expenditures 9, 899,41 8, 7, 6, 5, 4, 3, 2, 1, 662,65 737, 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. 9/18/214 1:4 PM Sumexpen.xlsx Page 12 of 3

21 USD# 378 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 161,371-1% % Federal Funds % % Supplemental General 285, ,882 68% 481,844 % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 56,399 9,4-83% 255, 2613% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 26,859 15,382-43% 3,5 98% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 21,56 4,563-79% 5,658 24% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 552,184 59,227-8% 773,2 52% Enrollment (FTE)* % % Amount per Pupil % 1,127 52% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 552,184 59,227-8% 773,2 52% Transportation Expenditures 8, 773,2 7, 6, 5, 4, 3, 2, 1, 552,184 59, 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. 9/18/214 1:4 PM Sumexpen.xlsx Page 13 of 3

22 USD# 378 Other Support Services Expenditures (29) % % 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 183 % -1% Cost of Living % % Vocational Education % % Gifts/Grants 11,848 % -1% 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 12,31 % -1% Enrollment (FTE)* % % Amount per Pupil 18 % -1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 12,31 % -1% Other Support Services Expenditures 14, 12, 12,31 1, 8, 6, 4, 2, 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. 9/18/214 1:4 PM Sumexpen.xlsx Page 14 of 3

23 USD# 378 Food Services Expenditures (31) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 459, ,273 6% 5, 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 4,82 % 5,954 24% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 459,456 49,75 7% 55,954 3% Enrollment (FTE)* % % Amount per Pupil % 738 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 459,456 49,75 7% 55,954 3% Food Service Expenditures 51, 55,954 5, 49, 49,75 48, 47, 46, 459,456 45, 44, 43, 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. 9/18/214 1:4 PM Sumexpen.xlsx Page 15 of 3

24 USD# 378 Community Services Operations (33) % % chart and graph ch inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General 39,48-1% % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 39,48-1% % Enrollment (FTE)* % % Amount per Pupil 56-1% % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 39,48-1% % Community Services Operations (33) 4, 39,48 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: 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. 9/18/214 1:4 PM Sumexpen.xlsx Page 16 of 3

25 USD# 378 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 22,58 529, % 727,598 37% 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 22,58 529, % 727,598 37% Enrollment (FTE)* % % Amount per Pupil % 1,61 37% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 22,58 529, % 727,598 37% Capital Improvements (4) 8, 7, 727,598 6, 529,792 5, 4, 3, 2, 1, 22, 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. 9/18/214 1:4 PM Sumexpen.xlsx Page 17 of 3

26 USD# 378 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 #1 426,747 33,426-23% 212,458-36% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 426,747 33,426-23% 212,458-36% Enrollment (FTE)* % % Amount per Pupil % 31-36% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 426,747 33,426-23% 212,458-36% Deb Services (51) 45, 4, 35, 3, 25, 2, 15, 1, 5, 426,747 33, , 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. 9/18/214 1:4 PM Sumexpen.xlsx Page 18 of 3

27 USD# 378 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,258,799 1,19,539-19% 785,4-23% Federal Funds % % Supplemental General 885, ,745-42% 668,89 3% 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 2,144,663 1,533,284-29% 1,454,29-5% Enrollment (FTE)* % % Amount per Pupil 3,73 2,236-27% 2,121-5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,144,663 1,533,284-29% 1,454,29-5% Transfers (52) 2,5, 2,144,663 2,, 1,5, 1,533,284 1,454,29 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. 9/18/214 1:4 PM Sumexpen.xlsx Page 19 of 3

28 USD# 378 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 212 July 1, 213 July 1, 214 General 3 Federal Funds 4,822 Supplemental General 56,17 25,685 93,63 At Risk (4yr Old) At Risk (K-12) 118,69 166,12 118,518 Bilingual Education Virtual Education Capital Outlay 492, , ,163 Driver Training 3,365 43,59 39,577 Declining Enrollment Extraordinary School Program Food Service 45, , ,67 Professional Development 1,657 1,657 21,657 Parent Education Program 5,898 7, Summer School Special Education 276, , ,92 Cost of Living Vocational Education 33, , ,443 Gifts/Grants 16,871 13,338 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 325,68 48,895 48,895 Text Book & Student Material 56,438 65,964 93,145 Activity Fund 6,642 3,664 4,655 Bond and Interest #1 646, ,8 636,443 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 2,741,244 3,59,92 3,281,753 Enrollment (FTE)* Amount per Pupil 3,927 5,118 4,785 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 2,741,244 3,59,92 3,281,753 Unencumbered Cash Balances by Fund 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 3,59,92 3,281,753 2,741,244 July 1, 212 July 1, 213 July 1, 214 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. 9/18/214 1:4 PM Sumexpen.xlsx Page 2 of 3

29 Reserve Funds Unencumbered Cash Balance USD# 378 July 1, 212 July 1, 213 July 1, 214 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 212 July 1, 213 July 1, 214 *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. 9/18/214 1:4 PM Sumexpen.xlsx Page 21 of 3

30 USD# 378 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % % % Number of Students - Free Meals % 127 4% % 112 % Number of Students - Reduced Meals % 16-4% 14-2% 15 1% 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. 9/18/214 1:4 PM Sumexpen.xlsx Page 22 of 3

31 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) Extraordinary Special Assessment Cost Growth of Facilities % Living Bond % and No Fund Warrant % Interest #1 % 9% Bond Declining and Interest Enrollment #2 % % Special School Liability Retirement % % Capital Outlay 17% Adult Education % Supplemental General 32% General 42% Temporary Note % 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 9/18/214 1:4 PM Sumexpen.xlsx Page 23 of 3

32 Other Information USD# Actual Actual Budget Assessed Valuation $38,124,41 $4,11,39 $42,34,94 Bonded Indebtedness $1,87, $1,55, $1,371,924 Assessed Valuation $43,, $42,34,94 $42,, $41,, $4,, $4,11,39 $39,, $38,, $38,124,41 $37,, $36,, Bonded Indebtedness $2,, $1,8, $1,6, $1,4, $1,2, $1,, $8, $6, $4, $2, $ $1,87, $1,55, $1,371, /18/214 1:4 PM Sumexpen.xlsx Page 24 of 3

33 USD 378 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 214 State Federal Local July 1, 215 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 4,977, ,977,166 XXXXXXXX Supplemental General 1,71,425 93,63 85, ,939 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-12) 98, 118,518 5, 7,518 Bilingual Education Virtual Education Capital Outlay 1,297, , , ,657 Driver Training 25, 39,577 5,525 1, 3,12 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 5, 167,67 3, ,118 1, 29, ,58 Professional Development 2, 21,657 2, 21,657 Parent Education Program 15, , 522 Summer School Special Education 1,119,55 547,92 985,4 413,752 Vocational Education 3, 228, ,89 22,333 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 2, 13,338 7, 338 Textbook & Student Materials Revolving 93,145 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 433, ,976 XXXXXXXXX Contingency Reserve 48,895 XXXXXXXXX Activity Funds 4,655 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 212, ,443 7,78 211,747 75,81 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 88,16 4,822 xxxxxxxxxxx 83,338 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 1,88,336 3,281,753 6,453, ,456 1,454,29 1,54,328 1,584,9 Less Transfers 1,454,29 TOTAL Budget Expenditures $9,354,46 Sources of Revenue - - State, Federal, Local State Revenues 5,398,485 5,346,818 6,453,294 Federal Revenues 377,57 247, ,456 Local Revenues 5,2,7 4,46,132 2,994,618 Total Revenues 1,796,62 1,54,842 9,689,368 Revenues Per Pupil 15,467 14,661 14,129

34 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, Summary of Total Expenditures by Function (All Funds) USD Riley County - Summary 3,, 2,5, 2,, 1,5, 1,, 5, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 4,9, 4,8, 4,7, 4,6, 4,5, 4,4, 4,3, 4,2, 4,1, Mill Levies by Fund 6, 5, 4, 3, 2, 1, Average Salary Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 12, 1, 6. 8, , 4, 2,