USD 239, North Ottawa County

Transcription

1 USD 239, North Ottawa County

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 23-24 Budget General Information USD #: 239 Introduction USD #239 is a high quality student-centered 3A school district located in North Central Kansas approximately 25 miles north of Salina, Kansas. The school district serves Minneapolis, Delphos, Ada and Wells, Kansas along with the surrounding rural area. Minneapolis is the county seat for Ottawa County; the community has excellent health care, recreational and business facilities. Overall the students of USD 239 are receiving a high-quality education and the results can be seen in their test scores, graduation rate, and number of scholarship recipients, extra curricular accomplishments, and other areas. However the district is experiencing declining enrollments and the resulting decline in revenue. The declining revenue will result in personnel and program cuts in the future if the financial picture does not improve for the school district. Board Members Kevin Cline, President 729 E. 7 th, Minneapolis, KS Karen Ballou, Vice-President th Road, Minneapolis, KS Rodney George 974 N. 14 th Rd., Minneapolis, KS Brenton Kindall 43 E. Chestnut, Minneapolis, KS David Crosson 915 Rifle Road, Minneapolis, KS William Little 724 N. Rock St., Minneapolis, KS Key Staff Superintendent: Dr. Larry R. Combs Business Office Staff: Patricia A. McNutt Holly L. Nelson Kim A. Shafer Other Key Contacts: Kennie Chapman Pat Anderson Greg Brown Robin Allen - Board Clerk - Board Treasurer - Accounts Payable Clerk - Transportation Director - Principal, Minneapolis Grade School - Principal, Minneapolis Jr/Sr High - Food Service Director 1

4 Accomplishments: The District s Accomplishments and Challenges ** The classes graduating from Minneapolis High School, on average, will receive in excess of $1, in local, state and national scholarships. Many years the total amount of scholarships earned by a senior class far exceeded $1,. ** The graduation rate of MHS has been in excess of 99% over the last several years. **Attendance rates at or above the state average in most areas. **Discipline issues are generally of minor significance. Major discipline problems and major students issues are encountered very infrequently. ** The school district has an exceptional extra-curricular program. The Fine Arts Programs (music, debate, drama, art) enjoy high participation and exceptional public support. The Forensic Team is renowned throughout the state and sends many participants to state competition. The Vocal Music Department is known throughout the area and is invited to perform at public functions and for other area schools. **The school district has a comprehensive athletic program for grade 7-12 students. The community strongly supports athletics yet maintains a healthy perspective and balance toward athletics. Teamwork, growth, improvement and good sportsmanship take precedent over won and lost records. Minneapolis High School is highly competitive in their league. The MHS Boys Track Team was crowned Class 3A State Champions in 22. **The school district places a strong emphasis on academics. High standards are established and most students achieve at those standards. The schools achieve near the standard of excellence in many areas on the Kansas Assessments. **USD 239 enjoys strong community support and participation in all aspects of the educational process. 2

5 Challenges: **USD 239 is a declining enrollment school district. This loss of students equals a loss of dollars. This loss of dollars has led to the following problems over the last several years: - Inability to create a competitive teacher salary package. - The closure of a facility in one small community and the resulting hard feelings that accompany the closure of a school. - Inability to keep up-to-date with the changes in technology. - Delayed facility improvements. - Larger class sizes. - Potential program cuts in the future at the secondary level. - Continuous struggle to keep up with increased costs. **USD 239 is quickly reaching a point that program cuts and/or tax increases will be necessary in order to meet the ongoing demands placed on K-12 education. 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. 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, 28 & 29: Other Supplemental Services) (3: Non- Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other Information - FTE 17. Miscellaneous Information Mill Rates by Fund 18. Other Information Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 4

7 KSDE Website Information Available K-12 Statistics (Building, District or State Totals) Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 5

8 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,647,935 53% 2,966,784 56% 12% 3,16,68 51% 2% Student & al Support 382,52 8% 397,576 7% 4% 43,678 7% 8% General Administration 27,642 4% 225,26 4% 8% 241,556 4% 7% School Administration (Building) 334,947 7% 334,942 6% % 276,664 5% -17% Operations & Maintenance 538,145 11% 569,45 11% 6% 525,46 9% -8% Capital Improvements 141,871 3% 82,689 2% -42% 5,122 8% 55% Debt Services % % % % % 754,186 15% 742,431 14% -2% 938,57 16% 26% Total Expenditures 5,7,228 1% 5,319,87 1% 6% 5,929,541 1% 11% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Technology Education, Vocational Education, School Retirement, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, Technology Education, School Retirement, Student Materials Revolving & Textbook Rental, Gifts/Grants, 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, 28, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Transfers ,5, 3,, Summary of Total Expenditures By Function (All Funds) 2,5, 2,, ,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 16% Debt Services % Summary of Total Expenditures By Function (All Funds) Capital Improvements 8% Operations & Maintenance 9% l Administration (Building) 5% 51% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services General Administration 4% Student & al Support 7% 1/17/23 8:16 AM Page 1 of 19

9 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,131,676 66% 2,74,71 64% -3% 2,9,698 59% -3% Student & al Support 21,59 7% 218,35 7% 4% 225,978 7% 4% General Administration 27,642 6% 225,26 7% 8% 221,556 6% -2% School Administration (Building) 334,947 1% 334,942 1% % 256,664 7% -23% Operations & Maintenance 335,734 1% 375,448 12% 12% 324,359 9% -14% Capital Improvements % % % % % % % % 386,68 11% % Total Expenditures 3,22,589 1% 3,228,665 1% % 3,424,323 1% 6% Amount per Pupil $4,872 $5,221 7% $5,884 13% 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 2,5, 2,, 1,5, 1,, , Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function Capital Improvements % Operations & Maintenance 9% School Administration (Building) 7% General Administration 6% 11% Student & al Support 7% 6% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/17/23 8:16 AM 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 139,131 45% 25,588 56% 48% 194, 54% -6% Student & al Support % 8,342 2% % 7,5 2% -1% General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 167,374 55% 154,37 42% -8% 159, 44% 3% Capital Improvements % % % % % % % % % % Total Expenditures 36,55 1% 368,237 1% 2% 36,5 1% -2% Amount per Pupil $464 $595 28% $619 4% 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 Capital Improvements % % Operations & Maintenance 44% General Administration % School Administration (Building) % Student & al Support 2% 54% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/17/23 8:16 AM 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 2,27,87 64% 2,28,298 63% % 2,23,698 58% -3% Student & al Support 21,59 6% 226,647 6% 8% 233,478 6% 3% General Administration 27,642 6% 225,26 6% 8% 221,556 6% -2% School Administration (Building) 334,947 9% 334,942 9% % 256,664 7% -23% Operations & Maintenance 53,18 14% 529,755 15% 5% 483,359 13% -9% Capital Improvements % % % % % % % % 386,68 1% % Total Expenditures 3,527,94 1% 3,596,92 1% 2% 3,784,823 1% 5% Amount per Pupil $5,336 $5,816 9% $6,53 12% 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 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 Capital Improvements % Operations & Maintenance 13% School Administration (Building) 7% General Administration 6% 1% Student & al Support 6% 58% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/17/23 8:16 AM 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 187,87 68% 462,51 87% 146% 543,726 66% 18% Student & al Support 41,246 15% 21,37 4% -49% 83,873 1% 299% General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 48,214 17% 48,678 9% 1% 199,21 24% 39% Total Expenditures 277,33 1% 532,216 1% 92% 826,8 1% 55% Amount per Pupil $42 $861 15% $1,421 65% 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 6, 5, 4, 3, 2, , Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 24% School Administration (Building) % Capital Improvements % Student & al Support 1% Summary of Special Education Fund by Function Operations & Maintenance % General Administration % 66% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/17/23 8:16 AM Page 5 of 19

13 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 2,131,676 2,74,71-3% 2,9,698-3% Federal Funds 93, ,211 25% 19,583-7% Supplemental General 139,131 25,588 48% 194, -6% Bilingual Education % % Capital Outlay % 2, % Driver Education 2,145 9,29 329% 11,529 25% Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 7,944 11,82 49% 15,211 29% Special Education 187,87 462,51 146% 543,726 18% Technology Education % Transportation % Vocational Education 8, 81,55 2% 8, -2% Gifts/Grants % 32,861 % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material 5,317 4,195-21% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,647,935 2,966,784 12% 3,16,68 2% Enrollment (FTE)* % % Amount per Pupil 4,6 4,798 2% 5,183 8% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 2,647,935 2,966,784 12% 3,16,68 2% 3,5, Expenditures 3,, 2,5, 2,, 1,5, 1,, 5, Expenditures 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 and Special Education Coop. *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. 1/17/23 8:16 AM Page 6 of 19

14 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 21,59 218,35 4% 225,978 4% Federal Funds 6,829 6,924 1% 6,251-1% Supplemental General 8,342 % 7,5-1% Bilingual Education % % Capital Outlay 4,459-1% 4, % Driver Training % 5 62% Extraordinary School Program % % Food Service % % Professional Development 42,422 38,895-8% 35,876-8% Parent Education Program 3,7 3,7 % 3,7 % Summer School % % Special Education 41,246 21,37-49% 83, % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material 46,56 73,65 59% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 382,52 397,576 4% 43,678 8% Enrollment (FTE)* % % Amount per Pupil % 74 15% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 382,52 397,576 4% 43,678 8% Amount per Pupil $579 $643 11% $74 15% Student and al Support 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 and Special Education Coop. *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. 1/17/23 8:16 AM Page 7 of 19

15 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 27, ,26 8% 221,556-2% Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % 2, % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 27, ,26 8% 241,556 7% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 27, ,26 8% 241,556 7% 25, General Administration Expenditures 24, 23, 22, 21, 2, 19, 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 and Special Education Coop. *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. 1/17/23 8:16 AM Page 8 of 19

16 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 334, ,942 % 256,664-23% Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % 2, % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 334, ,942 % 276,664-17% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 334, ,942 % 276,664-17% School Administration Expenditures 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 and Special Education Coop. *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. 1/17/23 8:16 AM Page 9 of 19

17 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 335, ,448 12% 324,359-14% Federal Funds % % Supplemental General 167, ,37-8% 159, 3% Bilingual Education % % Capital Outlay 7,988 % 3, 276% Driver Training 61 1, % 5, % Extraordinary School Program % % Food Service 8,712 5,31-39% 6,8 28% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation 26,264 24,482-7% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 538, ,45 6% 525,46-8% Enrollment (FTE)* % % Amount per Pupil % 93-2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 538, ,45 6% 525,46-8% 6, Operations and Maintenance Expenditures 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 1/17/23 8:16 AM Page 1 of 19

18 (25, 28 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General % 386,68 % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % % Driver Training % % Extraordinary School Program % % Food Service 333,48 32,165-9% 352,538 17% Professional Development % 7 3% Parent Education Program % % Summer School % % Special Education 48,214 48,678 1% 199,21 39% Technology Education % Transportation 371,915 39,96 5% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 754, ,431-2% 938,57 26% Enrollment (FTE)* % % Amount per Pupil 1,141 1,21 5% 1,613 34% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 754, ,431-2% 938,57 26% 1,, 9, 8, 7, 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education and Special Education Coop. *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. 1/17/23 8:16 AM Page 11 of 19

19 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay 141,871 82,689-42% 5,122 55% Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 141,871 82,689-42% 5,122 55% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 141,871 82,689-42% 5,122 55% Capital Improvements (4) 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 and Special Education Coop. *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. 1/17/23 8:16 AM Page 12 of 19

20 Debt Services Expenditures (51) USD# 239 % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % Bilingual Education % % Capital Outlay % % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL % % Debt Services (51) 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 and Special Education Coop. *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. 1/17/23 8:16 AM Page 13 of 19

21 Transfers (52) USD# 239 % % inc/ inc/ Actual Actual dec Budget dec General 928,657 1,128,389 22% 811,457-28% Federal Funds % % Supplemental General 11,352 79,968-21% 63,78-21% Bilingual Education % % Capital Outlay % Driver Training % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Technology Education % Transportation % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,3,9 1,28,357 17% 874,535-28% Enrollment (FTE)* % % Amount per Pupil 1,558 1,954 25% 1,53-23% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Special Education Coop % % TOTAL 1,3,9 1,28,357 17% 874,535-28% 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 and Special Education Coop. *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. 1/17/23 8:16 AM Page 14 of 19

22 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 21 July 1, 22 July 1, 23 General Federal Funds Supplemental General 15,468 25,83 13,838 Bilingual Education Capital Outlay 188,61 27, ,8 Driver Training 5,989 8,615 1,621 Extraordinary School Program Food Service 4,624 76,526 67,61 Professional Development 14,453 1,69 6,576 Parent Education Program Summer School 7,65 4, Special Education 248, , ,437 Technology Education Transportation Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve Contingency Reserve 6,216 46,216 Text Book & Student Material 1,954 1,95 Bond & Interest 1 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 529,41 666,16 75,293 Enrollment (FTE)* Amount per Pupil 81 1,77 1,212 Adult Education Adult Supplemental Education Area Vocational School Special Education Coop TOTAL 529,41 666,16 75,293 Unencumbered Cash Balances by Fund 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 and Special Education Coop. *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. 1/17/23 8:16 AM Page 15 of 19

23 Reserve Funds Unencumbered Cash Balance USD# 239 July 1, 21 July 1, 22 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. 1/17/23 8:16 AM Page 16 of 19

24 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** N/A N/A % % Number of Students - Free Meals % % 147-5% 15 2% Number of Students - Reduced Meals % 98-8% 83-15% 73-12% 8. 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. ** 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. 1/17/23 8:16 AM Page 17 of 19

25 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest 1... 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 Extraordinary Growth Facilities % Capital Outlay 13% Adult Education % School Retirement % Supplemental General 24% Miscellaneous Information Mill Rates by Fund (Total USD) Special Liability % Special Assessment % Bond & Interest 1 % Bond & Interest 2 % Temporary Note % No Fund Warrant % General 63% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 1/17/23 8:16 AM Page 18 of 19

26 Other Information USD# Actual Actual Budget Assessed Valuation $26,18,674 $27,31,483 $27,813,654 Bonded Indebtedness $ $ $ Assessed Valuation $3,, $25,, $2,, $15,, $1,, $5,, $ Bonded Indebtedness $1 $1 $1 $1 $1 $1 $ $ $ $ $ /17/23 8:16 AM Page 19 of 19