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

Transcription

1 USD #249 Frontenac

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 24-25 Budget General Information USD #: 249 Introduction Frontenac USD 249 is located in southeast Kansas adjacent to Pittsburg in Crawford County. Of the county s 38, residents approximately 3, live in Frontenac and 9,2 live in Pittsburg, which is just in the southern city limits. Frontenac was founded as a mining community in 886. All three of the District s schools are located on the main campus a block south of the downtown area. In September of 23 Frank Layden Elementary School enrolled 433 students in grades K-5. There were 27 students in grades 6-8 at Frontenac Junior High School and Frontenac High School is a 4A school that had 263 students in grades 9-2. All are fully accredited by the Kansas State Department of Education. Currently, we have 7 teachers, 3 principals, superintendent, and 46 classified staff that serve, 94 students from pre-school to 2 th grade. The school system receives strong support from the community with parents and patrons working together to provide excellent learning opportunities for our students. Students are afforded many opportunities for success when they graduate and move on to successful careers. Board Members Mike Bitner, President Barbara Barto, Vice-President Scott Kunshek Ryan Varsolona Kaleb Terlip Anthony Menghini Megan Fry Key Staff Superintendent: Rick Simoncic Associate or Assistant Superintendents: None Business Manager/Board Clerk: Julie Underwood Treasurer: Kendra Zafuta Curriculum & Instruction Staff: Elementary Principal, Mark Allai, JH Principal Mike Martin, HS Principal Ted Hessong Transportation & Maintenance Director: DJ McCarley Technology Director: Brandon Belew Food Service Director: Lisa Nutt School Nurse: Eileen McFarland

4 2

5 The District s Accomplishments and Challenges Accomplishments: o Student Achievement. Frontenac students consistently score above state averages in reading, math, and science. From the fall of 26 to 2, Frank Layden Elementary has exceeded state averages on 25 of 4 subject/grade level exams (63%); the Junior High beat state averages on 33 of 4 exams (83%) and the High School outscored state averages on of 6 exams (69%). The Junior High earned Standard of Excellence awards on 6 of 7 exams for reading, math, and science in 2. Graduation and attendance rates are consistently higher than the state average and competitive with other SE Kansas schools. o The Frontenac Education Foundation. The Foundation, which was established in 993, has raised nearly $,, dollars for scholarships, character education and teacher grants. A major fundraising effort, Festa Italiana, raised $35, in September of 23. o Elementary Program. The elementary has implemented the Success For All reading program in grades K-5 which is a research based program established by Johns Hopkins University recognized nationally for reading excellence. Another research-based program, Everyday Math was implemented in 23. o Secondary Regents Curriculum. The high school offers a comprehensive Regents Curriculum as well as several state approved vocational courses. o Facilities. The community has provided for a superior school facility complex with all K-2 students on a single campus. Two-thirds of district students are housed in buildings that are less than 2 years old. The most recent bond issue (25) passed by a 7% majority. o Recreation Center. In August 2 the district and the Frontenac Recreation Commission completed a $459, renovation project to provide a combination community recreation center, weight room, and wrestling facility for Frontenac patrons and students. o Kitchen Project. In August of 2 the district completed a $35, project to renovate and double the size of the original kitchen facility. Built in the early 96 s, when the school population was less than half the current count, the new kitchen provides more functional space for the school s food service program. o Enrollment. The school has grown between % and 4% annually for the past 5 years. With the graduation of a small senior class in 24, enrollment should rise again in FY 4-5 and then begin to flatten out. Approximately one-third of Frontenac students live in other school districts but choose to attend Frontenac because of the quality of the school program and the personal attention of a smaller school environment. o Technology. In 24 the district will begin to pilot an ipad initiative grades K 8 with the expectation to provide a device for every student 6 2 and one device to two students K 5 in the next three years. o Other district achievements can be found on our web site at Challenges:. Declining State Aid. From 29 to 22 the state has reduced Base State Aid Per Pupil (BSAPP) from $4,43 to $3,78. Even though BSAPP will increase to $3,858 for FY 4 it is still $572 below FY 9 funding levels. 2. Increasing Enrollment. Though increasing enrollment brings in more state revenue, it also contributes to rising costs to maintain class size and programs. 3. Rising Expectations. The new Common Core State Standards will begin to replace the Kansas Assessment Standards this year. Teachers anticipate a growing need for new materials that are in line with the new standards. Supply budgets have been cut significantly in the past 2 years but will have to accommodate the need for new materials. Professional development and release time will grow as well. 3

6 Supplemental Information for the Following Tables. 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 () 7. Student Support Expenditures (2) 8. Instructional Support Expenditures (22) 9. General Administration Expenditures (23). School Administration Expenditures (24). Central Services Expenditures (25) 2. Operations and Maintenance Expenditures (26) 3. Transportation Expenditures (27) 4. Other Support Services Expenditures (29) 5. Food Service Expenditures (3) 6. Community Services Operations (33) 7. Capital Improvements (4) 8. Debt Services (5) 9. Miscellaneous Information Transfers (52) 2. Miscellaneous Information Unencumbered Cash Balance by Fund 2. 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. KSDE Website Information Available K-2 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 5

8 USD# 249 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 5,872,298 64% 5,763,33 65% -2% 6,352,75 63% % Student Support Services 299,36 3% 3,986 3% % 34,46 3% 4% Instructional Support Services 27,444 3% 249,265 3% -8% 282,888 3% 3% Administration & Support 783,759 8% 76,593 8% -% 732,2 7% 4% Operations & Maintenance 728,563 8% 76,829 8% -2% 636,66 6% -% Transportation 23,46 3% 3,5 3% 34% 27,967 3% -2% Food Services 466,437 5% 44,87 5% -% 477,329 5% 5% Capital Improvements 58,648 2% 98,857 % -38% 7, 7% 68% Debt Services 42,799 4% 359,49 4% -3% 368,749 4% 3% Other Costs % % % % % Total Expenditures* 9,224,4 % 8,99,49 % -3%,36,95 % 4% Amount per Pupil $,423 $,22-4% $,262 2% Current Expenditures** 8,652,963 % 8,46,43 % -2% 9,67,346 % 7% Amount per Pupil $9,777 $9,57-3% $,75 6% Percent of Expenditures Instruction*** (Total Expenditures) 5,872,298 64% 5,763,33 65% % 6,352,75 63% -2% Instruction*** (Current Expenditures) 5,872,298 68% 5,763,33 68% % 6,352,75 7% 2% * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-2), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #, 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 6, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 6, Code 62, Code 63) Note: Percentages on charts are within +-% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction - Transportation - 27 Student Support Services - 2 Food Service - 3 Instructional Support Services - 22 Other Costs - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 5 Transfers ,, 6,352,75 6,, 5,, 4,, 3,, 2,,,, Summary of Total Expenditures by Function (All Funds) 34,46 282, ,2 636,66 27, ,329 7, 368, Summary of Total Expenditures by Function Capital Improvements 7% Food Services Debt Services Transportation 5% 3% Other Costs % 3% Operations & Maintenance 6% Administration & Support 7% Instructional Support 3% Student Support Services 3% Instruction 63% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/7/24 3:3 PM Sumexpen.xlsx Page of 3

9 USD# 249 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,773,4 47%,759,895 48% -%,354,65 42% -23% Student Support 9,98 5% 9,92 5% % 95,792 6% 3% Instructional Support 23,34 6% 97,887 5% -4% 25,625 6% 4% Administration & Support 732,75 9% 65,98 8% -% 67,76 2% 3% Operations & Maintenance 79,79 9% 698,8 9% -2% 62,75 9% -2% Transportation 68,388 4% 76,85 5% 5% 73,8 5% -2% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,84,438 % 3,674,587 % -3% 3,22,793 % -3% Amount per Pupil $4,299 $4,29-4% $3,57-4% The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items.,8, Summary of General Fund Expenditures,6,,4,,354,65,2,,, 8, 6, 67,76 62, , 2, Instruction 95,792 25,625 Student Support Instructional Support Administration & Support Operations & Maintenance 73,8 Transportation Capital Improvements Other Costs 24-5 Summary of General Fund Expenditures by Function Operations & Maintenance 9% Capital Improvements % Transportation 6% Administration & Support 2% Instructional Support 6% Other Costs % Instruction 42% Student Support 6% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 3:3 PM Sumexpen.xlsx Page 2 of 3

10 USD# 249 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,536,54 98%,5,68 98% -2% 2,33,99 98% 36% Student Support 35,846 2% 35,32 2% -% 36,8 2% 2% Instructional Support % % % % % Administration & Support % % % % % Operations & Maintenance % % % % % Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures,572, %,536, % -2% 2,7,7 % 35% Amount per Pupil $,776 $,726-3% $2,3 33% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-3 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 2,5, 2,, 2,33,99,5, 22-23,, , Instruction Student Support 36,8 Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Supplemental General Fund Expenditures by Function Student Support 2% Instruction Student Support Instructional Support Instruction 98% Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 3:3 PM Sumexpen.xlsx Page 3 of 3

11 226, ,42 23,9 23,34 97,887 25,625 68,388 76,85 73,8 732,75 65,98 67,76 79,79 698,8 62,75 3,39,295 3,26,575 3,388,559 USD# 249 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,39,295 62% 3,26,575 63% -% 3,388,559 64% 4% Student Support 226,827 4% 225,42 4% -% 23,9 4% 3% Instructional Support 23,34 4% 97,887 4% -4% 25,625 4% 4% Administration & Support 732,75 4% 65,98 2% -% 67,76 3% 3% Operations & Maintenance 79,79 3% 698,8 3% -2% 62,75 2% -2% Transportation 68,388 3% 76,85 3% 5% 73,8 3% -2% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 5,376,438 % 5,2,587 % -3% 5,282,8 % % Amount per Pupil $6,75 $5,855-4% $5,87 % The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-3 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 3,5, 3,, 2,5, 2,, 22-23,5,,, , Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 2% Administration & Support 3% Instructional Support 4% Student Support 4% Transportation 3% Capital Improvements % Other Costs % Instruction 64% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 3:3 PM Sumexpen.xlsx Page 4 of 3

12 25,25,5 55,448 25,23 8,,68,425,92,625,3,4 USD# 249 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction,68,425 95%,92,625 9% 2%,3,4 94% 2% Student Support 25 %,25 % 35%,5 % 33% Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation 55,448 5% 25,23 % 25% 8, 6% -36% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures,24,23 %,28,773 % 8%,39,64 % 4% Amount per Pupil $,27 $,369 8% $,546 3% The Summary of Special Education Fund Expenditures chart information comes from pages 6-3 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,4,,2,,, 8, 6, 4, , Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Special Education Fund by Function Transportation 6% Instruction Student Support Instructional Support Instruction 94% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 3:3 PM Sumexpen.xlsx Page 5 of 3

13 USD# 249 Instruction Expenditures () % % inc/ inc/ Actual Actual dec Budget dec General,773,4,759,895 -%,354,65-23% Federal Funds 56,968 29,492-8% 55,33 2% Supplemental General,536,54,5,68-2% 2,33,99 36% At Risk (4yr Old) % 5, % At Risk (K-2) 593,48 67,543 2% 655,3 8% Bilingual Education 6, %, 64% Virtual Education % % Capital Outlay % % Driver Education 6,87 6,966 4%,52 65% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education,68,425,92,625 2%,3,4 2% Cost of Living % % Vocational Education 227,95 72,99-24% 9, % Gifts/Grants 38,975 33,727-76% 22,42 53% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 32, ,84 3% 43,86 2% Contingency Reserve % Text Book & Student Material 8,8 5,77 538% Activity Fund 6,27 59,23-2% -% Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,872,298 5,763,33-2% 6,352,75 % Enrollment (FTE)* % 9. % Amount per Pupil 6,635 6,475-2% 7,58 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,872,298 5,763,33-2% 6,352,75 % 6,4, 6,3, 6,2, 6,, 6,, 5,9, 5,8, 5,7, 5,6, 5,5, 5,4, Instruction Expenditures 6,352,75 5,872,298 5,763, Instruction Expenditures 2,5, 2,,,5,,, 5, 2,33,99,773,4,759,895,536,54,5,68,354,65,3,4,68,425,92, 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. 9/7/24 3:3 PM Sumexpen.xlsx Page 6 of 3

14 Student Support Expenditures (2) USD# 249 % % inc/ inc/ Actual Actual dec Budget dec General 9,98 9,92 % 95,792 3% Federal Funds % % Supplemental General 35,846 35,32 -% 36,8 2% At Risk (4yr Old) 34,598 34,5 % 35, % At Risk (K-2) 7,879 7,963 % 9,7 % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 25,25 35%,5 33% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,762 2,985 % 26,36 2% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 299,36 3,986 % 34,46 4% Enrollment (FTE)* % 9. % Amount per Pupil % 349 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 299,36 3,986 % 34,46 4% Amount per Pupil $344 $34 -% $352 3% Student Support Expenditures 35, 34,46 3, 35, 3, 299,36 3, , 29, 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. 9/7/24 3:3 PM Sumexpen.xlsx Page 7 of 3

15 USD# 249 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 23,34 97,887-4% 25,625 4% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 26,83 35,663 33% 55, 54% 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 4,497 5,75 8% 22,263 42% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 27, ,265-8% 282,888 3% Enrollment (FTE)* % 9. % Amount per Pupil % 34 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 27, ,265-8% 282,888 3% Amount per Pupil $37 $28-9% $34 2% Instructional Support Expenditures 29, 282,888 28, 27, 27,444 26, 25, 249,265 24, 23, 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. 9/7/24 3:3 PM Sumexpen.xlsx Page 8 of 3

16 USD# 249 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 249,897 97,557-2% 2,9 2% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 5,6 6,98 7% 8,499 5% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 265,3 23,655-9% 29,399 3% Enrollment (FTE)* % 9. % Amount per Pupil % 244 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 265,3 23,655-9% 29,399 3% General Administration Expenditures 3, 265,3 25, 23,655 29,399 2, 5,, 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. 9/7/24 3:3 PM Sumexpen.xlsx Page 9 of 3

17 USD# 249 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 39,78 367,646-6% 38,355 4% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 3,979 33,237 7% 36,226 9% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 42,57 4,883-5% 47,58 4% Enrollment (FTE)* % 9. % Amount per Pupil % 464 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 42,57 4,883-5% 47,58 4% School Administration Expenditures 425, 42, 45, 4, 42,57 47,58 45, 4, 4, , 39, 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. 9/7/24 3:3 PM Sumexpen.xlsx Page of 3

18 USD# 249 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 92, 85,895-7% 87,92 2% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 5,599 6,6 % 7,2 6% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 97,599 92,55-6% 95,4 3% Enrollment (FTE)* % 9. % Amount per Pupil 3-6% 6 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 97,599 92,55-6% 95,4 3% Central Services Expenditures 98, 97,599 97, 96, 95, 95,4 94, 93, 92, 92,55 9, 9, 89, 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. 9/7/24 3:3 PM Sumexpen.xlsx Page of 3

19 USD# 249 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 79,79 698,8-2% 62,75-2% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % 2,5 583% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants 8 % -% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,357 7,583-4% 2,4 22% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 728,563 76,829-2% 636,66 -% Enrollment (FTE)* % 9. % Amount per Pupil % 77-2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 728,563 76,829-2% 636,66 -% Operations and Maintenance Expenditures 74, 72, 7, 728,563 76,829 68, 66, 64, 636,66 62, 6, 58, 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. 9/7/24 3:3 PM Sumexpen.xlsx Page 2 of 3

20 USD# 249 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 68,388 76,85 5% 73,8-2% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 55,448 25,23 25% 8, -36% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 7,3 8,672 9% 8,67 9% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 23,46 3,5 34% 27,967-2% Enrollment (FTE)* % 9. % Amount per Pupil % 32-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 23,46 3,5 34% 27,967-2% Transportation Expenditures 35, 3, 25, 2, 5,, 5, 23,46 3,5 27, 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. 9/7/24 3:3 PM Sumexpen.xlsx Page 3 of 3

21 USD# 249 Other Support Services Expenditures (29) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % 9. % 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. 9/7/24 3:3 PM Sumexpen.xlsx Page 4 of 3

22 USD# 249 Food Services Expenditures (3) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 452,5 399,657-2% 46,26 5% 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 4,422 4,53 % 7,69 7% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 466,437 44,87 -% 477,329 5% Enrollment (FTE)* % 9. % Amount per Pupil % 53 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 466,437 44,87 -% 477,329 5% Food Service Expenditures 48, 47, 46, 45, 44, 43, 42, 4, 4, 39, 38, 477, ,437 44, 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. 9/7/24 3:3 PM Sumexpen.xlsx Page 5 of 3

23 USD# 249 Community Services Operations (33) % % chart and graph ch inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % 9. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Community Services Operations (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. 9/7/24 3:3 PM Sumexpen.xlsx Page 6 of 3

24 USD# 249 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 58,648 98,857-38% 7, 68% 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 58,648 98,857-38% 7, 68% Enrollment (FTE)* % 9. % Amount per Pupil 79-38% 778 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 58,648 98,857-38% 7, 68% 7, 6, 5, 4, 3, Capital Improvements (4) 7, 2,, 58,648 98, 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. 9/7/24 3:3 PM Sumexpen.xlsx Page 7 of 3

25 USD# 249 Debt Services Expenditures (5) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 # 42, ,49-3% 368,749 3% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 42, ,49-3% 368,749 3% Enrollment (FTE)* % 9. % Amount per Pupil % 4 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 42, ,49-3% 368,749 3% Deb Services (5) 42, 4, 4, 39, 38, 37, 36, 35, 34, 33, 42, , , 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. 9/7/24 3:3 PM Sumexpen.xlsx Page 8 of 3

26 USD# 249 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General,979,59 2,272,298 5% 2,83,225 25% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-2) % % 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 # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL,979,59 2,272,298 5% 2,83,225 25% Enrollment (FTE)* % 9. % Amount per Pupil 2,237 2,553 4% 3,45 23% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL,979,59 2,272,298 5% 2,83,225 25% Transfers (52) 3,, 2,83,225 2,5, 2,,,979,59 2,272,298,5,,, 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. 9/7/24 3:3 PM Sumexpen.xlsx Page 9 of 3

27 USD# 249 Miscellaneous Information Unencumbered Cash Balance by Fund July, 22 July, 23 July, 24 General Federal Funds Supplemental General 72,73 59,529 73,82 At Risk (4yr Old) At Risk (K-2) 4,56 2,753 Bilingual Education Virtual Education Capital Outlay 38,95 264,68 27,965 Driver Training 9,89 2,89 9,57 Declining Enrollment Extraordinary School Program Food Service 9,92 54,95 8,88 Professional Development 2,47 8,658 7,995 Parent Education Program Summer School Special Education 356,574 22,5 277,84 Cost of Living Vocational Education 737 Gifts/Grants,547 28,858 22,42 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 25, 25, 275, Text Book & Student Material 74,7 85,888 55,2 Activity Fund 2,587 5,74,359 Bond and Interest # 546,59 53,84 58,73 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL,799,567,555,46,793,234 Enrollment (FTE)* Amount per Pupil 2,33,748,992 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL,799,567,555,46,793,234 Unencumbered Cash Balances by Fund,8,,6,,4,,2,,, 8, 6, 4, 2,,799,567,793,234,555,46 July, 22 July, 23 July, 24 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. 9/7/24 3:3 PM Sumexpen.xlsx Page 2 of 3

28 Reserve Funds Unencumbered Cash Balance USD# 249 July, 22 July, 23 July, 24 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July, 22 July, 23 July, 24 *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. 9/7/24 3:3 PM Sumexpen.xlsx Page 2 of 3

29 USD# 249 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % 87. % 88.5 % 892. % Enrollment (FTE)** % % 89. % 9. % Number of Students - Free Meals % 292-6% 325 % 335 3% Number of Students - Reduced Meals 2 3 9% 9-9% 3 9% 35 4% 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. FTE. 9/7/24 3:3 PM Sumexpen.xlsx Page 22 of 3

30 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.2.2. Rec Comm Employee Bnfts... TOTAL OTHER.2.2. Total USD Mill Rates Supplemental General 3% 24-5 Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 9% Bond and Interest # 6% General 44% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest # Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/7/24 3:3 PM Sumexpen.xlsx Page 23 of 3

31 Other Information USD# Actual Actual Budget Assessed Valuation $24,652,463 $24,839,428 $25,96,266 Bonded Indebtedness $6,726,68 $6,375,594 $6,33,822 $25,, $25,, $24,9, $24,8, $24,7, $24,6, $24,5, $24,652,463 Assessed Valuation $24,839,428 $25,96,266 $24,4, Bonded Indebtedness $6,8, $6,726,68 $6,6, $6,4, $6,375,594 $6,2, $6,, $6,33,822 $5,8, $5,6, /7/24 3:3 PM Sumexpen.xlsx Page 24 of 3

32 USD 249 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July, 24 State Federal Local July, 25 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 6,43,8 6,38,65 4,43 XXXXXXXX Supplemental General 2,7,7 73,82,575,697 42,499 XXXXXXXX Adult Education At Risk (4yr Old) 4, 4, Adult Supplemental Education At Risk (K-2) 675, 675, Bilingual Education,, Virtual Education Capital Outlay 7, 27,965 64,246 5, 475, 88,83 24,42 Driver Training 4,2 9,57 2,55 5,75 3,2 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 46,26 8,88 3,98 223,659 3, 7,52 5,7 Professional Development 55, 7,995 4, 2,995 Parent Education Program Summer School Special Education,39,64 277,84,37,225 25, 28,75 Vocational Education 9, 9, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 22,42 22,42, Textbook & Student Materials Revolving 55,2 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 58,92 58,92 XXXXXXXXX Contingency Reserve 275, XXXXXXXXX Activity Funds,359 XXXXXXXXX Tuition Reimbursement Bond and Interest # 368,749 58,73 235,359 93, ,79 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 55,33 xxxxxxxxxxx 55,33 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 2,966,32,793,234 8,5, ,989 5, 2,83,225 98,777,9,74 Less Transfers 2,83,225 TOTAL Budget Expenditures $,36,95 Sources of Revenue - - State, Federal, Local State Revenues 6,924,952 7,3,866 8,5,368 Federal Revenues 378,66 362,63 378,989 Local Revenues 3,656,245 4,53,45 3,754,2 Total Revenues,959,83,429,48 2,634,359 Revenues Per Pupil 2,384 2,842 4,38

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

34 Intentionally left blank

35 Intentionally left blank

36 Intentionally left blank

37 Intentionally left blank