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

Transcription

1 Great Bend USD 428

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 #: 428 Introduction Located in central Kansas, Unified School District 428 serves the city of Great Bend and the surrounding rural area. The Great Bend Public School System is a 5A school district and the home to the Great Bend Panthers. Great Bend is a close-knit community with much home town pride and school spirit. The community and school district work together through many school and business partnerships, community and school volunteers, and parent groups. Great Bend is a community with a varied economic base that is built upon oil production, diversified manufacturing, and agriculture. Attractive and well-maintained city parks, zoo, and waterpark provide a number of retreats for all ages. The community is home to a community college, two golf courses, a fitness center, Expo Center, convention center, historical museum, community concert association, and community theater group. In addition Cheyenne Bottoms Wildlife Refuge, near Great Bend, is a wetland which attracts over 32 species of birds and countless visitors each year. The strength of community support was shown in 1997 when voters approved a $21.7 million bond issue to update and renovate district schools. Five elementary schools, Great Bend Middle School, and Great Bend High School were updated with increased classroom space, air conditioning, new lighting, up-to-date communications systems for each classroom, and internet access. The district is dedicated to a technology plan that has provided a 2:1student to computer ratio and a five-year rotation plan for district computers. In addition to stationary computer labs at each school, portable laptop computer labs are in each school. Other district technology for the classroom includes Chrome Books, ipads, smart boards, classroom performance systems, LCD projectors, as well as computer-based tutorial labs for each building. An extensive staff development plan keeps USD 428 teachers on the cutting edge of educational research for best teaching practices. Board Members Kevin Mauler, President Joyce Carter, Vice-President Wade Babcock Doug Bender Dr. Larry Kutina Cheryl Rugan Dwight Young 1

4 Key Staff Brad Reed Superintendent Khris Thexton Assistant Superintendent-Business and Operations/Federal Programs John Popp Assistant Superintendent- Curriculum and Instruction/Human Resources The District s Accomplishments and Challenges Introduction: The purpose of this information is to provide USD 428 school patrons with a basic understanding of Kansas school finance and school district budgets. It is written in a question/answer format and addresses some of the major aspects of school finance and the budgeting process. Many of the topics covered can be found at the Kansas Department of Education website, USD 428 BOE Policy: USD 428 Board Policy DA states, in part: The district budget shall be prepared by the superintendent and the Assistant Superintendent of Business and Operations ---- and shall reflect the district s educational goals. Q: What are the district s educational goals and how are the goals being met? Goal 1: Increase student achievement for ALL students at all levels. Continually evaluate and review all curricular and extracurricular programs for effectiveness. Provide ongoing professional development on effective instructional practices. Support the implementation of building-level improvement plans. Provide professional development and student focused training to increase performance on college entrance exams and state assessments. Goal 2: Attract and retain quality staff in USD 428. Provide for continual communication between faculty, administration and the USD 428 Board of Education. Increase recruitment effort to draw from a larger pool of qualified applicants. Create a competitive salary schedule to retain and attract quality employees. Goal 3: Provide optimum technology for teaching and learning. Continue increasing access to technology. Assess the technology needs and make recommendations to the USD 428 Board of Education. Provide ongoing professional development for the effective integration of technology in the classroom. Goal 4: Make fiscally sound decisions in order to provide an optimal learning environment for all. Continue to develop and monitor maintenance schedules for district facilities. 2

5 Monitor facility needs as related to enrollment. Improve facilities as budget allows. Continue to monitor future trends that may impact the district. Q: What are the goals of the budgeting process? Goal 1: Demonstrate fiscal stewardship. Good fiscal stewardship avoids deficit spending and the need for drastic cuts that undermine education. Goal 2: Comply with state and federal laws. Compliance ensures that the budget meets state and federal standards and that state and federal funds are directed to legislated accounts and programs. Goal 3: Keep the mill levy as flat as possible. Planning for the future, by building reserves and making capital improvement when possible, makes sure there are no unexpected issues or budget shortfalls that will greatly increase the mill levy. Q: Does USD 428 levy taxes for other public entities in the community? Yes, USD 428 levies taxes for the Great Bend Recreation Commission. The Great Bend Recreation Commission Board sets and publishes its own budget annually. USD 428 is only the taxing agency for the commission. USD 428 has no authority on how the money is spent, and it receives no funds from their tax levy. Q: What are the different funds within the mill levy? 1. General Fund: The total dollar amount of the general fund is based on student head count. Each student is counted once for the total head count. Some students are then counted again based upon additional services that they receive (ESL and Vocational), while other students are counted as a funding mechanism to provide funds for programs (At-Risk). The following is a listing of the different types of student head count used for determining the general fund. Base Budget Per Pupil -- $3,852. for school year Adjusted Enrollment In addition to the base full-time equivalent (FTE) enrollment in a school district the number of actual students the district serves enrollment adjustments are added in order to reflect higher costs associated with serving certain pupil populations. These adjustments are called weightings. Weighting factors are added to a district s FTE, and BSAP is then paid on the adjusted enrollment. For example, a school district with 1, actual students may have an adjusted enrollment of 2, or more students after weighting factors are considered. The district would then be entitled to receive a total of $7,676. (2 x $3,852.) in Base Budget per Pupil instead of $3,852.. This is why some districts receive more state base aid per pupil. Any or all of the weighting factors may be used by a school district. These are the eight different weightings which are applicable to USD 428. Low Enrollment Weighting This weighting applies to districts having FTE enrollments under 1,622 students. Weighting is determined by a formula that produces a sliding scale of weighting factors based on enrollment the fewer students a district serves, the greater its weighting factor, and the closer enrollment is to 1,622, the smaller the weighting factor. KSA These weightings are based on comparisons between what the medium 3

6 budgets were in the school year for districts between enrollment compared with districts whose enrollments were 1,9 and over. High Enrollment Weighting This sliding-scale weighting applies to districts having FTE enrollments of 1,622 or more, and gives some recognition to higher costs attributed to larger districts as a partial offset to low enrollment weighting. KSA b Transportation This weighting compensates districts for providing transportation to public school pupils who reside 2.5 miles or more from the school attended. Weighting is determined by a formula that considers the previous year s transportation costs, the number of students residing greater than 2.5 miles from school, and a density formula. KSA Vocational Education This weighting is determined by multiplying the number of students in vocational education programs approved by the State Board of Education by a specified numerical factor (i.e.,.5). However, this weighting only applies to the portion of student classes that are approved vocational programs. For example: 18 clock hours of vocational education to a number of students 6 hours a day x.5 weighting factor = 15 FTE added to district s enrollment Bilingual Education This weighting is determined by multiplying the number of students in bilingual education programs approved by the State Board of Education (again FTE, not head count) by a specified numerical factor. At-Risk Pupils This weighting is determined by multiplying the number of pupils in a district who qualify for free meals under the National School Lunch Program by a specified numerical factor. To obtain this weighting, the district must maintain an at-risk pupil assistance plan approved by the State Board of Education, but the students actually assisted may be quite different and much smaller than the headcount used to determine the number paid for, since poverty is the only measure of who is reimbursed. High Density At-Risk Weighting An additional weighting added to the regular at-risk weighting if 4%, 5%, or more of students in the district are classified at-risk by poverty standard (free meals under National School Lunch Program) only. This weighting is based on the higher number of students for the current year, prior year, or three-year average. Non-proficient Pupil Weighting Pupils not eligible for free meals who have scored less than proficient on mathematics or reading on state assessment tests during the preceding year generate an added weighting. Each district by statute raises 2 mills for the general fund. The rest of the funding for the general fund comes from state general fund. 2. Supplemental General Fund: The supplemental general fund mill levy is set by the USD 428 Board of Education. School districts within the state do not all have the same wealth within their communities. The state acknowledges these differences and uses an equalization formula for districts who have a below average tax base. For the past several years the state has not increased total aid for the Supplemental General Fund. Due to decreased state funding a majority of districts throughout the state have increased their Supplemental General Fund. This is causing the amount of state aid available to all districts to decrease. 4

7 State Funding for Local Option Budget Prorated % 29-1 $ 339,191,618. 9% $ 339,212,. 9% $ 338,64, % $ 338,64,811. 8% $ 339,25, % Currently state aid for Supplemental General Funds will be funded at 1% a decision rendered from the State Supreme Court due to the Gannon decision. 3. Capital Outlay: The capital outlay mill levy is a resolution that is approved by the board. Expenditures from this fund are used for capital improvement expenses. The state again uses an equalization formula for districts which have a below average tax base. During the 29 legislative session the equalization for capital outlay funding ceased as a result of the Gannon decision the capital outlay will again be equalized at 1% as of the school year. 4. Bond & Interest: The bond and interest mill levy was approved by the majority of the voters for infrastructure remodeling and additions. The state again uses an equalization formula for districts which have a below average tax base. For every dollar that is raised locally through the bond and interest fund the district will receive $.42 in state equalization aid. Q: What is the history of Base Budget per Pupil? Q: What is the history of mill levy for USD 428 Year Budget/Pupil 2-1 $ 3, $ 3, $ 3, $ 3, $ 3, $ 4, $ 4, $ 4, $ 4,433. $ 4, $ 4,218. $ 4, $ 4, $ 3, $ 3, $ 3, $ 3,838. SUPP. GENERAL GENERAL CAPITAL BOND & FUND FUND OUTLAY INTEREST OTHER TOTAL

8 Q: What is the payment schedule for USD 428 s indebtedness? Bond and Intrest Payments Year Series 24-A Series 212-A Totals $1,63,415 $78, $1,843, $1,46,375 $778,8 $1,825, $1,3,82 $767,1 $1,797, $1,16,76 $765, $1,781, $999,36 $999,36 Q: How many public school sites does USD 428 support? 1. Great Bend High School 2. Great Bend Middle School 3. Eisenhower Elementary School 4. Jefferson Elementary School 5. Lincoln Elementary School 6. Park Elementary School 7. Riley Elementary School 8. Washington Elementary School Q: How many non-teaching sites does USD 428 support? 1. District Maintenance Building 2. School Food Service Center 3. District Education Center Q: How does the mill levy of USD 428 compare with similar sized schools? Mill Levy Comparison (Similar Size Schools) USD Name Headcount Year GF LOB CO B&I Other Total Great Bend Liberal Dodge City Hays Valley Center Arkansas City Pittsburg Salina McPherson Hutchinson

9 Q. How does the mill levy of USD 428 compare with Barton County schools? Mill Levy Comparison (Barton County Schools) USD Name Headcount Year GF LOB CO B&I Other Total Great Bend Hoisington Ellinwood Q: How many students are enrolled in USD 428 public schools? Below is a chart that represents the demographic information from to the current year. This information is comprised of the USD 428 K-12 enrollment, early childhood enrollment, 4 year old at-risk enrollment, and the ESSDACK Alternative Center enrollment. TOTAL TOTAL WHITE BLACK HISPANIC AMER. INDIAN REDUCED-PRICE OR ALASKA ASIAN MULTI-ETHNIC FREE LUNCH LUNCH NATIVE SPECIAL EDUC. YEAR ALL MALE FEM. MALE FEM. MALE FEM. MALE FEM. MALE FEM. MALE FEM. MALE FEM. MALE FEM. MALE FEM. MALE FEM

10 Proposed Budget (Mill Levy) General Fund = 2 mills General Fund FTE BSAPP $3838. FTE Estimate BSAPP $3852. (=/-) FTE Enrollment $ 11,588, $ 11,562,163.2 $ (25,91.2) 4 Year Old At-Risk 15 $ 57, $ 57,78. $ 21. High/Low Enroll 16.3 $ 47, $ 47,156.4 $ (823.) Bilingual Education $ 659, $ 634,39.2 $ (25,329.2) Vocational 45 $ 172, $ 186,51.6 $ 13,341.6 At-Risk $ 3,164, $ 3,161,721.6 $ (2,325.6) High Density At-Risk $ 728, $ 728,28. $ (424.4) Non-Proficient 7.3 $ 28,17.4 $ - $ (28,17.4) Transportation 5.8 $ 194, $ 198,378. $ 3,47.6 $ 17,1,188.6 $ 16,935,318. $ (65,87.6) General Fund BSAPP $ BSAPP $3852. (=/-) Flow Through SPED $ 2,245, $ 2,514,2.4 $ 268,586.6 Total Gen Fund $ 19,449,518.4 Supplemental General Fund = Proposed Mills The supplemental general fund is based on the general fund. When the amount per pupil drops, it has an adverse effect on this fund. The legislature had the foresight to see that, when base amount per pupil was lowered, it would also lower the supplemental general fund. To alleviate this problem they passed a bill that allows a district to use the 28-9 BBPP of $4,433. and the Special Education flow through amount, or use current data. As a result of the Gannon case the BBPP for will be $449 to assist in generating funds for school districts. Based on previous years and earlier discussion with the BOE, one of the goals of the budget is to keep the mill levy as flat as possible. With this in mind for the budget year the recommendation for the supplement general fund is to set it at $6,676,393. Last year the supplement general fund was equalized at.42 and payment was prorated at 79%. This year the supplemental general fund is equalized at.42 and the payment will equalized at 1%. Supplemental General Fund (Comparison to Prior Years) Mill Levy State Support $ 2,87,797. $ 2,637,648. $ 4,358,661. Local Support $ 3,87,23. $ 3,362,352. $ 2,317,732. Total Payment $ 5,958,. $ 6,,. $ 6,676,393. 8

11 Bond & Interest = Estimated Mills Bond & Interest: The bond and interest mill levy was approved by the majority of the voters for infrastructure remodeling and additions. The state again uses an equalization formula for districts which have a below average tax base. For every dollar that is raised locally the district will receive $.42 in state equalization aid. Due to decreased valuation of the district, the Bond & Interest Mill Levy has been increased from to Bond & Interest Fund (Comparison to Prior Years) Mill Levy State Support $ 684,849. $ 713,785. $ 713,785. Local Support $ 1,71,173. $ 1,42,237. $ 817,514. Total mill levy for = Mill Levy Total Budget Authority Compared to Prior Years: General Fund $ 19,112,856.2 $ 19,44,928. $ 19,449,518. Supplemental General Fund $ 5,958,. $ 6,,. $ 6,676,393. $ 25,7,856.2 $ 25,44,928. $ 26,125,911. Difference Between & $ 72,983. Difference Between & $ 1,55,54.8 9

12 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Instruction Expenditures (1) 7. Student and Instructional Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. Other Costs (25 & 29: Other Supplemental Services) (3: Non-Instruction Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information - Transfers 15. Miscellaneous Information Unencumbered Cash Balance by Fund 16. Reserve Funds Unencumbered Cash Balance 17. Other Information - FTE 18. Miscellaneous Information Mill Rates by Fund 19. Other Information Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 1

13 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 11

14 USD# 428 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 25,494,583 62% 26,256,7 65% 3% 34,964,474 7% 33% Student Support Services 1,352,629 3% 1,396,16 3% 3% 1,46,361 3% 5% Instructional Support Services 519,65 1% 562,287 1% 8% 934,552 2% 66% Administration & Support 3,415,88 8% 3,62,553 9% 6% 3,764,471 7% 4% Operations & Maintenance 2,91,123 7% 2,951,762 7% 1% 3,298,37 7% 12% Transportation 928,49 2% 949,234 2% 2% 991,549 2% 4% Food Services 1,774,818 4% 1,781,679 4% % 2,236,14 4% 26% Capital Improvements 3,9,39 7% 942,528 2% -69% 852,531 2% -1% Debt Services 1,782,95 4% 1,699,488 4% -5% 1,727,17 3% 2% Other Costs 34,458 % 24,934 % -28% 3, % 2% Total Expenditures* 41,222,692 1% 4,184,551 1% -3% 5,259,42 1% 25% Amount per Pupil $13,737 $13,466-2% $16,745 24% Current Expenditures** 36,264,184 1% 37,45,669 1% 3% 44,246,233 1% 18% Amount per Pupil $12,84 $12,535 4% $14,742 18% Percent of Expenditures Instruction*** (Total Expenditures) 25,368,314 62% 26,15,559 65% 3% 31,61,853 63% -2% Instruction*** (Current Expenditures) 25,368,314 7% 26,15,559 7% % 31,61,853 71% 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 ,, 3,, 25,, 2,, 15,, 1,, 5,, 34,964,474 Summary of Total Expenditures by Function (All Funds) 3,764,471 3,298,37 1,46, , ,549 2,236,14 852,531 1,727,17 3, Transportation 2% Operations & Maintenance 7% Administration & Support 7% Instructional Support 2% Student Support Services 3% Summary of Total Expenditures by Function Capital Improvements 2% Food Services 4% Debt Services 3% Instruction 7% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/12/214 1:36 PM Sumexpen.xlsx Page 1 of 3

15 USD# 428 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 4,984,337 42% 5,54,444 42% 1% 5,193,86 42% 3% Student Support 598,791 5% 62,264 5% 4% 634,75 5% 2% Instructional Support 26,729 2% 21,292 2% 2% 223,1 2% 6% Administration & Support 2,879,379 25% 2,993,212 25% 4% 3,57,85 25% 2% Operations & Maintenance 2,584,453 22% 2,679,719 22% 4% 2,752,9 22% 3% Transportation 464,242 4% 457,653 4% -1% 465,2 4% 2% Capital Improvements 33,43 % 13,852 % -59% 12, % -13% Other Costs % % % % % Total Expenditures 11,751,361 1% 12,29,436 1% 2% 12,338,886 1% 3% Amount per Pupil $3,916 $4,31 3% $4,111 2% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 6,, 5,193,86 5,, Summary of General Fund Expenditures 4,, 3,, 3,57,85 2,752, ,, 1,, Instruction 634,75 Student Support 223,1 Instructional Support Administration & Support Operations & Maintenance 465,2 Transportation Capital Improvements 12, Other Costs Summary of General Fund Expenditures by Function Operations & Maintenance 22% Transportation 4% Administration & Support 25% Instructional Support 2% Instruction 42% Student Support 5% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 1:36 PM Sumexpen.xlsx Page 2 of 3

16 USD# 428 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,691,12 99% 3,719,751 99% 1% 4,49,393 1% 19% Student Support % % % % % Instructional Support % % % % % Administration & Support 19,51 1% 21,232 1% 9% 22, % 4% Operations & Maintenance 1,985 % % -1% % % Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,712,498 1% 3,74,983 1% 1% 4,431,393 1% 18% Amount per Pupil $1,237 $1,254 1% $1,476 18% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 4,5, 4,49,393 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, , Instruction Student Support 22, Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Supplemental General Fund Expenditures by Function Instruction Student Support Instructional Support Instruction 1% Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 1:36 PM Sumexpen.xlsx Page 3 of 3

17 598,791 62, ,75 26,729 21, ,1 464, , ,2 33,43 13,852 12, 2,898,88 3,14,444 3,79,85 2,586,438 2,679,719 2,752,9 8,675,349 8,774,195 9,62,479 USD# 428 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 8,675,349 56% 8,774,195 56% 1% 9,62,479 57% 9% Student Support 598,791 4% 62,264 4% 4% 634,75 4% 2% Instructional Support 26,729 1% 21,292 1% 2% 223,1 1% 6% Administration & Support 2,898,88 19% 3,14,444 19% 4% 3,79,85 18% 2% Operations & Maintenance 2,586,438 17% 2,679,719 17% 4% 2,752,9 16% 3% Transportation 464,242 3% 457,653 3% -1% 465,2 3% 2% Capital Improvements 33,43 % 13,852 % -59% 12, % -13% Other Costs % % % % % Total Expenditures 15,463,859 1% 15,77,419 1% 2% 16,77,279 1% 6% Amount per Pupil $5,153 $5,285 3% $5,587 6% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 1,, 9,, 8,, 7,, 6,, 5,, 4,, 3,, ,, 1,, 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 17% Transportation 3% Instruction Administration & Support 18% Instructional Support 1% Student Support 4% Instruction 57% Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 1:36 PM Sumexpen.xlsx Page 4 of 3

18 5,462 2,413 3, 2,836,1 3,182,61 5,775,212 USD# 428 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,836,1 1% 3,182,61 1% 12% 5,775,212 1% 81% Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 5,462 % 2,413 % -56% 3, % 24% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,841,562 1% 3,184,474 1% 12% 5,778,212 1% 81% Amount per Pupil $947 $1,67 13% $1,925 8% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 6,, 5,, 4,, 3,, 2,, ,, Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Special Education Fund by Function Operations Administraton Capital Instructional Student Transportation Other Improvements & Maintenance Support Costs & Support Support % Instruction Student Support Instructional Support Instruction 1% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 1:36 PM Sumexpen.xlsx Page 5 of 3

19 USD# 428 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 4,984,337 5,54,444 1% 5,193,86 3% Federal Funds 1,251,643 1,163,52-7% 1,443,7 24% Supplemental General 3,691,12 3,719,751 1% 4,49,393 19% At Risk (4yr Old) 49,57 24,112-51% 33,896 41% At Risk (K-12) 3,88,218 3,92,517 1% 4,338,31 11% Bilingual Education 631, ,368 4% 71,368 8% Virtual Education % % Capital Outlay 126,269 15,511 19% 3,353, % Driver Education 43,985 39,146-11% 146, % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 1,99 128,25 27% 241,24 88% Special Education 2,836,1 3,182,61 12% 5,775,212 81% Cost of Living % % Vocational Education 491,932 53,76 2% 693,859 38% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 1,567,17 1,755,81 12% 2,35,894 16% Contingency Reserve % Text Book & Student Material 237, ,243-38% Activity Fund 179, ,38 24% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,71,922 2,671,676 3% 28,374,649 37% Enrollment (FTE)* 3,.9 2, % 3,1.4 1% Amount per Pupil 6,689 6,927 4% 9,454 36% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 5,422,661 5,584,394 3% 6,589,825 18% TOTAL 25,494,583 26,256,7 3% 34,964,474 33% Instruction Expenditures 34,964,474 35,, 3,, 25,, 2,, 15,, 1,, 5,, 25,494,583 26,256, ,, 5,, 4,, 3,, 2,, 1,, Instruction Expenditures 5,775,212 4,984,337 5,54,444 5,193,86 4,49,393 3,691,12 3,719,751 2,836,1 3,182, 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. 9/12/214 1:36 PM Sumexpen.xlsx Page 6 of 3

20 Student Support Expenditures (21) USD# 428 % % inc/ inc/ Actual Actual dec Budget dec General 598,791 62,264 4% 634,75 2% Federal Funds 98,621 12,281 4% 118,831 16% Supplemental General % % At Risk (4yr Old) 8, 12,46 56% 12,865 3% At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 33,332 4,685 22% 37,25-9% Summer School % % Special Education % % Cost of Living % % Vocational Education 8, -1% % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 121, ,957 12% 157,71 16% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 868, ,647 5% 961,361 5% Enrollment (FTE)* 3,.9 2, % 3,1.4 1% Amount per Pupil % 32 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 484, ,369 % 499, 3% TOTAL 1,352,629 1,396,16 3% 1,46,361 5% Amount per Pupil $448 $468 4% $487 4% Student Support Expenditures 1,48, 1,46, 1,44, 1,42, 1,4, 1,38, 1,36, 1,34, 1,32, 1,3, 1,28, 1,46,361 1,396,16 1,352, 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. 9/12/214 1:36 PM Sumexpen.xlsx Page 7 of 3

21 USD# 428 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 26,729 21,292 2% 223,1 6% Federal Funds 53,375 61,735 16% 63,955 4% Supplemental General % % At Risk (4yr Old) 2,998 % 21,19 % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 196,373 28,715 6% 563,436 17% Parent Education Program 925-1% % Summer School % % Special Education % % Cost of Living % % Vocational Education 1,84 1,948 8% 2,3 4% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 33,16 37,79 12% 43,12 16% Contingency Reserve % Text Book & Student Material 9,934 4,93-5% Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 52, ,697 9% 916,552 68% Enrollment (FTE)* 3,.9 2, % 3,1.4 1% Amount per Pupil % 35 67% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 17,44 16,59-5% 18, 8% TOTAL 519,65 562,287 8% 934,552 66% Amount per Pupil $173 $188 9% $311 65% Instructional Support Expenditures 1,, 9, 8, 7, 6, 5, 4, 3, 2, 1, 934, ,65 562, 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. 9/12/214 1:36 PM Sumexpen.xlsx Page 8 of 3

22 USD# 428 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 1,31,577 1,4,913 7% 1,436,5 3% Federal Funds 61,853 53,563-13% 52,65-2% Supplemental General 19,51 21,232 9% 22, 4% 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 11, ,597 12% 143,373 16% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,52,284 1,599,35 6% 1,654,523 3% Enrollment (FTE)* 3,.9 2, % 3,1.4 1% Amount per Pupil % 551 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 25,54 279,2 % 39,5 11% TOTAL 1,77,788 1,878,37 1% 1,964,23 5% General Administration Expenditures 2,, 1,95, 1,9, 1,85, 1,8, 1,75, 1,7, 1,65, 1,6, 1,55, 1,964,23 1,878,37 1,77, 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. 9/12/214 1:36 PM Sumexpen.xlsx Page 9 of 3

23 USD# 428 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 1,56,936 1,514,748 1% 1,531,5 1% Federal Funds 1,557 1,63 5% 1,61-2% Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training 5,237-1% 5,45 % 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 132, ,317 12% 172,47 16% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,646,154 1,664,695 1% 1,71,598 3% Enrollment (FTE)* 3,.9 2, % 3,1.4 1% Amount per Pupil % 57 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,646,154 1,664,695 1% 1,71,598 3% School Administration Expenditures 1,72, 1,71, 1,7, 1,69, 1,68, 1,67, 1,66, 1,65, 1,64, 1,63, 1,62, 1,61, 1,71,598 1,664,695 1,646, 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. 9/12/214 1:36 PM Sumexpen.xlsx Page 1 of 3

24 USD# 428 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 61,866 77,551 25% 89,85 16% 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 & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 61,866 77,551 25% 89,85 16% Enrollment (FTE)* 3,.9 2, % 3,1.4 1% Amount per Pupil % 3 15% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 61,866 77,551 25% 89,85 16% Central Services Expenditures 9, 8, 77,551 89,85 7, 6, 61,866 5, 4, 3, 2, 1, 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. 9/12/214 1:36 PM Sumexpen.xlsx Page 11 of 3

25 USD# 428 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 2,584,453 2,679,719 4% 2,752,9 3% Federal Funds % % Supplemental General 1,985-1% % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 73, % 92, 44344% Driver Training 2,968 2,482-16% 2,7 9% Declining Enrollment % % Extraordinary School Program % % Food Service 82,114 84,487 3% 238, 182% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 3,837 3,92 2% 4,26 9% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 132, ,317 12% 172,47 16% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,881,237 2,919,114 1% 3,261,97 12% Enrollment (FTE)* 3,.9 2, % 3,1.4 1% Amount per Pupil % 1,87 11% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 28,886 32,648 13% 36,4 11% TOTAL 2,91,123 2,951,762 1% 3,298,37 12% Operations and Maintenance Expenditures 3,3, 3,298,37 3,2, 3,1, 3,, 2,9, 2,91,123 2,951,762 2,8, 2,7, 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. 9/12/214 1:36 PM Sumexpen.xlsx Page 12 of 3

26 USD# 428 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 464, ,653-1% 465,2 2% 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 5,462 2,413-56% 3, 24% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 44,141 49,439 12% 57,349 16% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 513,845 59,55-1% 525,549 3% Enrollment (FTE)* 3,.9 2, % 3,1.4 1% Amount per Pupil % 175 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 414, ,729 6% 466, 6% TOTAL 928,49 949,234 2% 991,549 4% Transportation Expenditures 1,, 99, 98, 97, 96, 95, 94, 93, 92, 91, 9, 89, 991, , , 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. 9/12/214 1:36 PM Sumexpen.xlsx Page 13 of 3

27 USD# 428 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 % % 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 % % Enrollment (FTE)* 3,.9 2, % 3,1.4 1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Other Support Services Expenditures 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. 9/12/214 1:36 PM Sumexpen.xlsx Page 14 of 3

28 USD# 428 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 1,78,66 1,77,521 % 2,15,116 26% 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 66,212 74,158 12% 86,24 16% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,774,818 1,781,679 % 2,236,14 26% Enrollment (FTE)* 3,.9 2, % 3,1.4 1% Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,774,818 1,781,679 % 2,236,14 26% Food Service Expenditures 2,5, 2,236,14 2,, 1,774,818 1,781,679 1,5, 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. 9/12/214 1:36 PM Sumexpen.xlsx Page 15 of 3

29 USD# 428 Community Services Operations (33) % % chart and graph ch inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds 34,458 24,934-28% 3, 2% 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 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 34,458 24,934-28% 3, 2% Enrollment (FTE)* 3,.9 2, % 3,1.4 1% Amount per Pupil % 1 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 34,458 24,934-28% 3, 2% Community Services Operations (33) 35, 3, 25, 34,458 24,934 3, 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. 9/12/214 1:36 PM Sumexpen.xlsx Page 16 of 3

30 USD# 428 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General 33,43 13,852-59% 12, -13% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 2,975, ,676-69% 84,531-9% 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 3,9,39 942,528-69% 852,531-1% Enrollment (FTE)* 3,.9 2, % 3,1.4 1% Amount per Pupil 1, % 284-1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,9,39 942,528-69% 852,531-1% Capital Improvements (4) 3,5, 3,, 3,9,39 2,5, 2,, 1,5, 1,, 5, 942, , 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. 9/12/214 1:36 PM Sumexpen.xlsx Page 17 of 3

31 USD# 428 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 1,782,95 1,699,488-5% 1,727,17 2% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,782,95 1,699,488-5% 1,727,17 2% Enrollment (FTE)* 3,.9 2, % 3,1.4 1% Amount per Pupil % 575 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,782,95 1,699,488-5% 1,727,17 2% Deb Services (51) 1,8, 1,78, 1,76, 1,74, 1,72, 1,7, 1,68, 1,66, 1,64, 1,782,95 1,727,17 1,699, 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. 9/12/214 1:36 PM Sumexpen.xlsx Page 18 of 3

32 USD# 428 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 7,57,768 7,37,54-3% 7,6,632-3% Federal Funds % % Supplemental General 2,245,52 2,259,17 1% 2,245, -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 9,816,27 9,566,521-3% 9,35,632-3% Enrollment (FTE)* 3,.9 2, % 3,1.4 1% Amount per Pupil 3,271 3,26-2% 3,1-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 9,816,27 9,566,521-3% 9,35,632-3% Transfers (52) 9,9, 9,8, 9,7, 9,6, 9,5, 9,4, 9,3, 9,2, 9,1, 9,, 9,816,27 9,566,521 9,35, 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. 9/12/214 1:36 PM Sumexpen.xlsx Page 19 of 3

33 USD# 428 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 212 July 1, 213 July 1, 214 General 1 1 Federal Funds -15,94-47,793-24,263 Supplemental General 252, ,25 252,552 At Risk (4yr Old) At Risk (K-12) 33,31 33,31 353,31 Bilingual Education 51, 51, 51, Virtual Education Capital Outlay 4,89,749 3,2,119 2,818,719 Driver Training 119, , ,355 Declining Enrollment Extraordinary School Program Food Service 57, , ,24 Professional Development 765,83 62, ,436 Parent Education Program Summer School 27, , ,24 Special Education 2,84,796 2,465,85 2,43,854 Cost of Living Vocational Education 121,23 19,149 19,149 Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve 2,419,44 2,576,888 2,1,76 KPERS Spec. Ret. Contribution Contingency Reserve 1,874,347 1,922,376 2,118,539 Text Book & Student Material 1,162,274 1,255,456 1,297,756 Activity Fund 81,822 76,716 38,24 Bond and Interest #1 2,641,41 2,597,514 2,448,51 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 17,53,163 16,85,83 15,343,93 Enrollment (FTE)* 3,.9 2, ,1.4 Amount per Pupil 5,842 5,39 5,112 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop 2,469,224 1,723,433 1,138,877 TOTAL 19,999,387 17,88,516 16,482,78 Unencumbered Cash Balances by Fund 2,, 18,, 16,, 14,, 12,, 1,, 8,, 6,, 4,, 2,, 19,999,387 17,88,516 16,482,78 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. 9/12/214 1:36 PM Sumexpen.xlsx Page 2 of 3

34 Reserve Funds Unencumbered Cash Balance USD# 428 July 1, 212 July 1, 213 July 1, 214 Special Reserve 2,419,44 2,576,888 2,1,76 TOTAL OTHER 2,419,44 2,576,888 2,1,76 Amount per Pupil $86 $864 $67 Unencumbered Cash Balances by Fund (Reserve Funds Only) 3,, 2,5, 2,, 2,419,44 2,576,888 2,1,76 1,5, 1,, 5, 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. 9/12/214 1:36 PM Sumexpen.xlsx Page 21 of 3

35 USD# 428 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 3,8.6 3,.9 % 3,19.3 1% 2, % 3,1.4 1% Enrollment (FTE)** 3,22.7 3,8.6 % 3,.9 % 2, % 3,1.4 1% Number of Students - Free Meals 1,725 1,776 3% 1,793 1% 1,88 1% 1,8 % Number of Students - Reduced Meals % 33 17% 286-6% % 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. 9/12/214 1:36 PM Sumexpen.xlsx Page 22 of 3

36 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay.. 4. 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) Capital Outlay 9% Bond and Interest #1 12% Supplemental General 35% General 44% 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 9/12/214 1:36 PM Sumexpen.xlsx Page 23 of 3

37 Other Information USD# Actual Actual Budget Assessed Valuation $149,5,416 $15,547,454 $147,341,722 Bonded Indebtedness $1,155, $8,765, $7,32, Assessed Valuation $151,, $15,5, $15,, $149,5, $149,, $148,5, $148,, $147,5, $147,, $146,5, $146,, $145,5, $15,547,454 $149,5,416 $147,341, Bonded Indebtedness $12,, $1,, $8,, $6,, $1,155, $8,765, $7,32, $4,, $2,, $ /12/214 1:36 PM Sumexpen.xlsx Page 24 of 3

38 USD 428 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 19,449, ,449,517 XXXXXXXX Supplemental General 6,676, ,552 3,878,317 2,545,524 XXXXXXXX Adult Education At Risk (4yr Old) 67,78 57,78 1, Adult Supplemental Education At Risk (K-12) 4,338,31 353,31 3,985, Bilingual Education 71,368 51, 659,368 Virtual Education Capital Outlay 4,286,152 2,818, ,534 26, 64, ,537 Driver Training 154, ,355 13,9 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 2,388, ,24 15,968 1,216, ,631 Professional Development 563, ,436 5, Parent Education Program 37,25 22,441 14,764 Summer School 241,24 191,24 5, Special Education 5,778,212 2,43,854 3,374,358 Vocational Education 7,149 19,149 51, Special Liability Expense Fund Special Reserve Fund 2,1,76 XXXXXXXX Gifts and Grants Textbook & Student Materials Revolving 1,297,756 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 2,867,456 2,867,456 XXXXXXXXX Contingency Reserve 2,118,539 XXXXXXXXX Activity Funds 38,24 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 1,727,17 2,448,51 725, ,224 2,318,854 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education 7,918,725 1,138,877 1,4, 5,379,848 Federal Funds 1,71,737-24,263 xxxxxxxxxxx 1,735, xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 59,615,34 16,482,78 27,219,46 4,351,277 26, 9,35,632 1,13,764 2,318,854 Less Transfers 9,35,632 TOTAL Budget Expenditures $5,39,42 Sources of Revenue - - State, Federal, Local State Revenues 22,223,772 22,545,443 27,219,46 Federal Revenues 4,146,621 4,53,325 4,351,277 Local Revenues 25,517,195 25,75,132 19,345,396 Total Revenues 51,887,588 52,33,9 5,916,133 Revenues Per Pupil 17,291 17,528 16,964

39 USD Great Bend - Summary 35,, 3,, 25,, 2,, 15,, 1,, 5,, Summary of Total Expenditures by Function (All Funds) 1,, 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 35,, 32. 3,, ,, 3. 2,, ,, ,, ,, Mill Levies by Fund 12, 1, 8, 6, 4, 2, Average Salary Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 16, 14, 12, 1, 8, 6, 4, 2,