USD 315 Colby Public Schools

Transcription

1 USD 315 Colby Public Schools

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 #: 315 Introduction Thomas County prior to 1879 was nothing but grass, buffalo, antelope, and wild horses. In 1885, J. R. Colby s efforts established the town of Colby. Today, Thomas County s agricultural and livestock roots remain at the heart of Colby s agribusiness economy. Thanks to Interstate 7, the hospitality industry is an important to the local community. Throughout its history, Colby has been progressive and forward thinking; and is regionally known as The Oasis on the Plains. USD 315 Colby Public Schools is an exceptional educational institution serving the rural Northwest Kansas community of about 5, patrons, primarily residing in Thomas County (population ~7,933). A licensed staff of 87 educators facilitates the learning of 1, PK-12 students. A high school was constructed in 1996 and houses 9-12 students. In 213, a beautiful Golden Eagle was constructed on the front lawn, donated by patrons of the district. The CHS All Sports Booster Club built a new Dennen Field Stadium in 26, and added an awning to the CHS Gym entrance in 213. The former high school was renovated into Colby Grade School s Intermediate Building and accommodates grades 3-5, plus the elementary library. Students K-2 attend classes next door in the Primary Building. Colby Middle School (connected to the Intermediate Building by a breezeway) services 6-8 grade students. In 24, an administrative building opened on-campus, and places the Superintendent, curriculum, technology and business offices next door to the K-8 classrooms. The strength of the educational programs at USD 315 stems from the collaborative efforts of our progressively minded staff and community. Expertise is drawn from the Northwest Kansas Educational Service Center to assist in delivering extensive special education and early childhood services, from Southwest Plains Regional Service Center for professional development, and from the Educational Services and Staff Development Association of Central Kansas in providing a successful alternative high school to our patrons. The district has implemented the Multi-Tier System of Supports (MTSS) that involves intense, research-based interventions that address the academic and/or behavioral needs of all students. This process includes ongoing monitoring of interventions and student achievement. The broad mission of Colby Public Schools is to prepare all students to be life-long learners and responsible citizens. USD 315 Board of Education and Administrative Staff President: Janice Frahm Vice President: Tracy Rogers Members: Brice Barton, Angie Gaede, Kris Lemman, Ed Geihsler, Omar Weber Superintendent: Terrel Harrison Janel Andrews Executive Assistant Operations: Jo DeYoung Business Manager/BOE Treasurer Mary Beth Flanagin Bookkeeper/BOE Clerk Rhonda Kropp Bookkeeping Assistant Curriculum & Instruction: Diana Wieland Curriculum Director Miran Krannawitter Secretary Technology staff: Phil DeYoung Technology Coordinator 1

4 Shawn Reinert DeAnn Shields PowerSchool/Technology Advisor PowerSchool Technician Colby Grade School PK-5: Lance Krannawitter Principal Colby Middle School 6-8: Robb Ross Principal/AD Colby High School 9-12: Jeff Wallingford Principal Larry Gabel Assistant Principal/AD Accomplishments: USD 315 students consistently score above the state and national average on assessments. The curriculum is continually enhanced and modified to meet the needs of the 21 st Century learner. Several examples are found in our schools: An innovative reading program was implemented into the elementary curriculum, improving the way instruction is delivered. At the high school level, a great example of modified curriculum can be seen in the Technology Lab. Students are challenged to discover, create, problem-solve, and construct solutions by using a variety of tools. This lab provides an integrated, experience-based instructional program, while the primary objective is to teach the students how to learn. Thomas County Learning Center delivers curriculum to high school students needing an alternative route to earn their high school diploma. The district has constructed a quality technological infrastructure. By having a well-designed network, it creates an impetus for technology integration in the classroom plus lays a strong foundation for future growth in technology. In 213, the district created a PK-12 wireless network, along with implementing a $1.5 million dollar campus-wide energy project. The district boasts an extensive offering of activities for its students. Many organizations and clubs allow students to interact outside the classroom and within the community. In addition to the quality education delivered during the school day, recent success has come to USD 315 in the way of several individual state championships plus 4A State Championships in wrestling (21 & 29) and women s basketball (26), girls track (211). Fiscally responsible and financially sound, USD 315 has successfully implemented many grants to enhance student learning. Currently, the district is delivering a popular After School Program for K-5 students with funds received from a Title IV 21 st Century Grant Community Learning Center grant. The district prides itself in offering a superior education at an affordable cost to the patrons of USD 315. Challenges: Ongoing challenges face USD 315 in discovering and implementing improved techniques to teach students and prepare them for a life of learning. Accomplishing this formidable task is made even more difficult due to a declining population base in Northwest Kansas. Reduced family size and a declining county census both contribute to USD 315 s twenty-five percent (25%) decrease in enrollment over the last ten years. Even though the district experienced a significant enrollment increase last year, the consistent enrollment decline has caused the district considerable losses in state funding in recent years. The districts At-Risk and Special Education expenditures continue to grow at an alarming rate. This financial struggle of the district coupled with the difficulty in generating revenue through local taxation due to an aging population base, makes delivering a quality, free public education a true challenge in Thomas County. Recent decreased state funding, meeting demands of increased state mandates, offering alternative ways of learning, providing training for improved teaching methods, implementing new technology, and attracting quality instructors by offering a competitive salary and benefit package is a sampling of the specific struggles facing USD 315 and rural Kansas public education. 2

5 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. 3

6 KSDE Website Information Available K-12 Statistics (Building, District or State Totals) Attendance / Enrollment Reports Staff Reports Graduates / Dropouts Reports Crime / Violence Reports School Finance Reports and Publications Certified Personnel Enrollment Dropouts Graduates Salary Reports Kansas Building Report Card Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 4

7 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 5,787,792 57% 5,78,322 53% -1% 6,111,511 53% 7% Student Support Services 371,347 4% 324,36 3% -13% 385,273 3% 19% Instructional Support Services 669,253 7% 599,743 6% -1% 689,447 6% 15% General Administration 215,643 2% 239,372 2% 11% 255,99 2% 7% School Administration (Building) 489,939 5% 556,22 5% 14% 63,662 6% 13% Operations & Maintenance 969,568 1% 1,728,993 16% 78% 1,723,958 15% % Transportation 44,67 4% 56,82 5% 15% 412,165 4% -19% Food Services 434,666 4% 473,719 4% 9% 555,217 5% 17% Capital Improvements 5,975 1% % -1% % % Debt Services 532,88 5% 528,325 5% -1% 532,975 5% 1% Other Costs 163,241 2% 158,764 1% -3% 168,958 1% 6% Total Expenditures* 1,125,182 1% 1,824,62 1% 7% 11,466,156 1% 6% Amount per Pupil $11,416 $11,468 % $12,656 1% Current Expenditures** 9,528,487 1% 9,539,733 1% % 1,324,978 1% 8% Amount per Pupil $1,744 $1,17-6% $11,396 13% Percent of Expenditures Instruction*** (Total Expenditures) 5,781,676 57% 5,59,74 52% -5% 5,957,511 52% % Instruction*** (Current Expenditures) 5,781,676 61% 5,59,74 59% -2% 5,957,511 58% -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 - 25/29 and 33 General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Operations & Maintenance - 26 Transfers - 52 Summary of Total Expenditures by Function (All Funds) 7,, 6,, 6,111,511 5,, 4,, 3,, 2,, 1,, 385, , ,99 63,662 1,723, , , , , Summary of Total Expenditures by Function Food Services 5% Transportation Operations & Maintenance 4% 15% School Administration (Building) General Administration 6% 2% Instructional Support 6% Debt Services 5% Student Support Services 3% Other Costs 1% Instruction 53% Instruction Student Support Services Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/11/213 2:24 PM Sumexpen.xlsx Page 1 of 24

8 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,27,54 53% 2,352,29 55% 7% 2,481,458 54% 5% Student Support 92,18 2% 77,834 2% -15% 83,17 2% 7% Instructional Support 27,725 5% 21,168 5% 1% 238,455 5% 13% General Administration 185,835 4% 215,479 5% 16% 228,561 5% 6% School Administration (Building) 37,89 9% 438,132 1% 18% 498,271 11% 14% Operations & Maintenance 62,964 14% 418,325 1% -31% 577,644 13% 38% Transportation 44,68 1% 469,851 11% 16% 35,823 8% -25% Capital Improvements % % % % % Other Costs 116,354 3% 125,722 3% 8% 132,725 3% 6% Total Expenditures 4,187,394 1% 4,37,72 1% 3% 4,59,954 1% 7% Amount per Pupil $4,721 $4,564-3% $5,67 11% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 2,5, 2,481,458 Summary of General Fund Expenditures 2,, 1,5, 1,, 5, 83,17 238, , , ,644 35, , Summary of General Fund Expenditures by Function Transportation 8% Operations & Maintenance 12% School Administration (Building) 11% General Administration 5% Instructional Support 5% Other Costs 3% Student Support 2% Instruction 54% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/11/213 2:24 PM Sumexpen.xlsx Page 2 of 24

9 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 789,21 49% 52,488 33% -36% 51,422 31% 2% Student Support 42,599 3% 22,698 1% -47% 23,72 1% 5% Instructional Support 35,31 22% 276,185 18% -21% 29,61 18% 5% General Administration 15,567 1% 1,137 1% -35% 1,68 1% 5% School Administration (Building) 71,916 4% 68,858 4% -4% 73,941 4% 7% Operations & Maintenance 315,47 19% 633,94 41% 11% 72,873 43% 11% Transportation % % % % % Capital Improvements % % % % % Other Costs 37,217 2% 28,928 2% -22% 31,32 2% 8% Total Expenditures 1,621,821 1% 1,542,388 1% -5% 1,643,539 1% 7% Amount per Pupil $1,829 $1,634-11% $1,814 11% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 8, 7, 72,873 6, 5, 51,422 4, 3, 2, 29, , 23,72 1,68 73,941 31, Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 43% Other Costs 2% Instruction 31% Instructional Support 18% Student Support 1% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance School Administration (Building) 4% General Administration 1% Transportation Capital Improvements Other Costs 9/11/213 2:24 PM Sumexpen.xlsx Page 3 of 24

10 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,996,561 52% 2,854,697 49% -5% 2,991,88 48% 5% Student Support 134,617 2% 1,532 2% -25% 16,737 2% 6% Instructional Support 557,756 1% 486,353 8% -13% 529,56 8% 9% General Administration 21,42 3% 225,616 4% 12% 239,241 4% 6% School Administration (Building) 442,86 8% 56,99 9% 14% 572,212 9% 13% Operations & Maintenance 918,434 16% 1,51,419 18% 14% 1,28,517 21% 22% Transportation 44,68 7% 469,851 8% 16% 35,823 6% -25% Capital Improvements % % % % % Other Costs 153,571 3% 154,65 3% 1% 164,27 3% 6% Total Expenditures 5,89,215 1% 5,85,18 1% 1% 6,234,493 1% 7% Amount per Pupil $6,55 $6,198-5% $6,881 11% 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. 3,, 2,5, 2,991,88 Summary of General and Supplemental General Fund Expenditures by Function 2,, 1,5, 1,28,517 1,, 5, 16, ,56 239, ,212 35, , Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 2% Transportation 6% School Administration (Building) 9% General Administration 4% Instructional Support 8% Other Costs 3% Instruction 48% Student Support 2% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/11/213 2:24 PM Sumexpen.xlsx Page 4 of 24

11 24,727 3,892 4,815 28,145 28,643 32,796 22,36 24,628 46, , , ,456 1,18,69 1,129,266 1,26,713 USD# 315 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,18,69 84% 1,129,266 85% -4% 1,26,713 84% 12% Student Support 147,445 11% 139,369 11% -5% 155,456 1% 12% Instructional Support 24,727 2% 3,892 % -84% 4,815 % 24% General Administration % % % % % School Administration (Building) 28,145 2% 28,643 2% 2% 32,796 2% 14% Operations & Maintenance % % % % % Transportation 22,36 2% 24,628 2% 1% 46,779 3% 9% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,43,286 1% 1,325,798 1% -6% 1,5,559 1% 13% Amount per Pupil $1,582 $1,45-11% $1,656 18% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 1,4, 1,2, 1,, 8, 6, 4, , Summary of Special Education Fund by Function School Administration (Building) 2% Student Support 11% Transportation 3% Instruction 84% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/11/213 2:24 PM Sumexpen.xlsx Page 5 of 24

12 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 2,27,54 2,352,29 7% 2,481,458 5% Federal Funds 223, ,9 16% 36,63 39% Supplemental General 789,21 52,488-36% 51,422 2% At Risk (4yr Old) % % At Risk (K-12) 466, ,189 21% 595,714 6% Bilingual Education 15,147 16,387 8% 24,73 51% Virtual Education 14,111 5,249-63% 9,22 75% Capital Outlay 6, , % 154, 3% Driver Education 9,665 7,47-27% 12,53 78% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,18,69 1,129,266-4% 1,26,713 12% Cost of Living % % Vocational Education 315,7 361,627 15% 39,8 8% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 294, ,168-12% 312,158 2% Contingency Reserve % Text Book & Student Material 61,739 26,324-57% Activity Fund 23,793 18,3-47% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,787,792 5,78,322-1% 6,111,511 7% Enrollment (FTE)* % % Amount per Pupil 6,526 6,48-7% 6,746 12% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,787,792 5,78,322-1% 6,111,511 7% Instruction Expenditures 6,2, 6,1, 6,, 5,9, 5,8, 5,7, 5,6, 5,5, 6,111,511 5,787,792 5,78, Instruction Expenditures 2,5, 2,27,54 2,352,29 2,481,458 2,, 1,5, 1,, 5, 1,18,69 1,129,266 1,26, ,21 52,488 51, 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. 9/11/213 2:24 PM Sumexpen.xlsx Page 6 of 24

13 Student Support Expenditures (21) USD# 315 % % inc/ inc/ Actual Actual dec Budget dec General 92,18 77,834-15% 83,17 7% Federal Funds % % Supplemental General 42,599 22,698-47% 23,72 5% At Risk (4yr Old) % % At Risk (K-12) 65,55 68,4 4% 72,157 6% Bilingual Education % % Virtual Education % % Capital Outlay % 3, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 147, ,369-5% 155,456 12% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 23,735 16,455-31% 2,923 27% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 371, ,36-13% 385,273 19% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 371, ,36-13% 385,273 19% Amount per Pupil $419 $344-18% $425 24% Student Support Expenditures 39, 38, 37, 36, 35, 34, 33, 32, 31, 3, 29, 385, , , 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. 9/11/213 2:24 PM Sumexpen.xlsx Page 7 of 24

14 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 27,725 21,168 1% 238,455 13% Federal Funds 2, % 3, % Supplemental General 35,31 276,185-21% 29,61 5% At Risk (4yr Old) % % At Risk (K-12) 1,412-1% % Bilingual Education % % Virtual Education % % Capital Outlay % 3, % Driver Training % -1% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 48,533 83,484 72% 91,741 1% Parent Education Program % % Summer School % % Special Education 24,727 3,892-84% 4,815 24% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 33,229 24,683-26% 3,383 23% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 669, ,743-1% 689,447 15% Enrollment (FTE)* % % Amount per Pupil % 761 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 669, ,743-1% 689,447 15% Amount per Pupil $755 $635-16% $761 2% Instructional Support Expenditures 7, 68, 66, 64, 669, ,447 62, 6, 599,743 58, 56, 54, 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. 9/11/213 2:24 PM Sumexpen.xlsx Page 8 of 24

15 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 185, ,479 16% 228,561 6% Federal Funds 1,415 % 1,557 1% Supplemental General 15,567 1,137-35% 1,68 5% 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 14,241 12,341-13% 15,192 23% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 215, ,372 11% 255,99 7% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 215, ,372 11% 255,99 7% General Administration Expenditures 26, 255,99 25, 24, 239,372 23, 22, 215,643 21, 2, 19, 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. 9/11/213 2:24 PM Sumexpen.xlsx Page 9 of 24

16 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 37,89 438,132 18% 498,271 14% Federal Funds % % Supplemental General 71,916 68,858-4% 73,941 7% 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 28,145 28,643 2% 32,796 14% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 18,988 2,569 8% 25,654 25% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 489, ,22 14% 63,662 13% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 489, ,22 14% 63,662 13% School Administration Expenditures 7, 6, 5, 4, 3, 2, 1, 489, ,22 63, 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. 9/11/213 2:24 PM Sumexpen.xlsx Page 1 of 24

17 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 62, ,325-31% 577,644 38% Federal Funds % % Supplemental General 315,47 633,94 11% 72,873 11% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 7, , % 394,23-38% Driver Training % 2,49 2% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 4,843 5,52 14% 6,91 25% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 37,976 32,91-13% 39,847 21% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 969,568 1,728,993 78% 1,723,958 % Enrollment (FTE)* % % Amount per Pupil 1,93 1,832 68% 1,93 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 969,568 1,728,993 78% 1,723,958 % Operations and Maintenance Expenditures 1,8, 1,728,993 1,723,958 1,6, 1,4, 1,2, 1,, 969,568 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/11/213 2:24 PM Sumexpen.xlsx Page 11 of 24

18 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 44,68 469,851 16% 35,823-25% 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 22,36 24,628 1% 46,779 9% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,242 12,341-13% 14,563 18% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 44,67 56,82 15% 412,165-19% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 44,67 56,82 15% 412,165-19% Transportation Expenditures 6, 5, 44,67 56,82 412,165 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. 9/11/213 2:24 PM Sumexpen.xlsx Page 12 of 24

19 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 41, ,922 11% 521,1 17% 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 33,229 28,797-13% 34,117 18% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 434, ,719 9% 555,217 17% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 434, ,719 9% 555,217 17% Food Service Expenditures 6, 555,217 5, 4, 434, ,719 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. 9/11/213 2:24 PM Sumexpen.xlsx Page 13 of 24

20 Other Costs (25 & 29: Other Supplemental Services) (33: Community Services Operations) % % inc/ inc/ Actual Actual dec Budget dec General 116, ,722 8% 132,725 6% Federal Funds % % Supplemental General 37,217 28,928-22% 31,32 8% 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 4,923-1% % 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 4,747 4,114-13% 4,931 2% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 163, ,764-3% 168,958 6% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 163, ,764-3% 168,958 6% Other Costs 17, 168, , 166, 164, 162, 16, 158, 156, 154, 152, 163, , 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. 9/11/213 2:24 PM Sumexpen.xlsx Page 14 of 24

21 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 5,975-1% % 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 5,975-1% % Enrollment (FTE)* % % Amount per Pupil 57-1% % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,975-1% % Capital Improvements (4) 6, 5, 5,975 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. 9/11/213 2:24 PM Sumexpen.xlsx Page 15 of 24

22 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 #1 532,88 528,325-1% 532,975 1% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 532,88 528,325-1% 532,975 1% Enrollment (FTE)* % % Amount per Pupil % 588 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 532,88 528,325-1% 532,975 1% Deb Services (51) 533, 532, 531, 53, 532,88 532, , 528, , 527, 526, 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. 9/11/213 2:24 PM Sumexpen.xlsx Page 16 of 24

23 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 2,15,152 2,26,492 1% 1,772,66-13% Federal Funds % % Supplemental General 521, ,884 12% 563,452-3% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % % Text Book & Student Material % % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,536,488 2,68,376 3% 2,335,518-1% Enrollment (FTE)* % % Amount per Pupil 2,86 2,763-3% 2,578-7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,536,488 2,68,376 3% 2,335,518-1% Transfers (52) 2,65, 2,6, 2,55, 2,5, 2,45, 2,4, 2,35, 2,3, 2,25, 2,2, 2,15, 2,68,376 2,536,488 2,335, 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. 9/11/213 2:24 PM Sumexpen.xlsx Page 17 of 24

24 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General Federal Funds ,83 Supplemental General 29,914 14,777 4,696 At Risk (4yr Old) At Risk (K-12) 193, ,44 193,475 Bilingual Education 2,1 18,342 18,444 Virtual Education 2,512 3,521 6,49 Capital Outlay 351, ,548 82,18 Driver Training 15,395 16,961 19,55 Declining Enrollment Extraordinary School Program Food Service 129, ,635 12,566 Professional Development 15,972 14,347 12,68 Parent Education Program Summer School Special Education 431,458 43, ,18 Cost of Living Vocational Education 123,83 121, ,967 Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve 1,384,959 1,36, ,161 KPERS Spec. Ret. Contribution Contingency Reserve 517,63 554,38 554,38 Text Book & Student Material 3,7 6,771 22,795 Activity Fund 125,659 17, ,485 Bond and Interest #1 529, ,76 49,123 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 3,992,761 4,168,186 3,254,598 Enrollment (FTE)* Amount per Pupil 4,52 4,416 3,592 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 3,992,761 4,168,186 3,254,598 Unencumbered Cash Balances by Fund 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 3,992,761 4,168,186 3,254,598 July 1, 211 July 1, 212 July 1, 213 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. 9/11/213 2:24 PM Sumexpen.xlsx Page 18 of 24

25 Reserve Funds Unencumbered Cash Balance USD# 315 July 1, 211 July 1, 212 July 1, 213 Special Reserve 1,384,959 1,36, ,161 TOTAL OTHER 1,384,959 1,36, ,161 Amount per Pupil $1,562 $1,385 $1,1 1,4, 1,2, 1,, 8, 6, 4, 2, Unencumbered Cash Balances by Fund (Reserve Funds Only) 1,384,959 1,36, ,161 July 1, 211 July 1, 212 July 1, 213 *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. 9/11/213 2:24 PM Sumexpen.xlsx Page 19 of 24

26 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % % % Number of Students - Free Meals % 287 4% 294 2% 288-2% Number of Students - Reduced Meals % 1-15% % 92-18% 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. 9/11/213 2:24 PM Sumexpen.xlsx Page 2 of 24

27 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond and Interest # Bond and Interest #2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Rec Comm Employee Bnfts... TOTAL OTHER... Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 15% Supplemental General 43% General 42% 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 9/11/213 2:24 PM Sumexpen.xlsx Page 21 of 24

28 Other Information USD# Actual Actual Budget Assessed Valuation $65,91,755 $67,88,785 $72,358,373 Bonded Indebtedness $1,525, $1,3, $525, Assessed Valuation $73,, $72,, $71,, $7,, $69,, $68,, $67,, $66,, $65,, $64,, $63,, $62,, $72,358,373 $67,88,785 $65,91, Bonded Indebtedness $1,6, $1,525, $1,4, $1,2, $1,, $8, $6, $4, $2, $ $1,3, $525, /11/213 2:24 PM Sumexpen.xlsx Page 22 of 24

29 USD 315 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 213 State Federal Local July 1, 214 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 6,363,2 5,97,323 1,265,697 XXXXXXXX Supplemental General 2,26,991 4, ,8 1,574,287 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-12) 667, , , 41,64 Bilingual Education 24,73 18,444 15, 8,741 Virtual Education 9,22 6,49 7,5 4,347 Capital Outlay 68,23 82,18 4, 527,337 5,152 Driver Training 15,2 19,55 5,175 6,48 15,69 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 521,1 12,566 4,38 19,165 47, ,81 17,247 Professional Development 91,741 12,68 63,692 8,232 82,791 Parent Education Program Summer School Special Education 1,5, ,18 1,351,828 1, 276,287 Vocational Education 396,99 121,967 1,35 334, 6,48 Special Liability Expense Fund Special Reserve Fund 915,161 XXXXXXXX Gifts and Grants Textbook & Student Materials Revolving 22,795 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 497, ,768 XXXXXXXXX Contingency Reserve 554,38 XXXXXXXXX Activity Funds 124,485 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 532,975 49,123 95,918 69, ,322 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 365,612 27,83 xxxxxxxxxxx 338,349 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 567 Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 13,81,674 3,254,598 6,293,85 528,514 4, 2,335,518 3,637,99 635,156 Less Transfers 2,335,518 TOTAL Budget Expenditures $11,466,156 Sources of Revenue - - State, Federal, Local State Revenues 6,48,941 6,13,625 6,293,85 Federal Revenues 415,12 482, ,514 Local Revenues 7,629,25 7,278,653 5,976,617 Total Revenues 14,93,266 13,891,729 12,798,981 Revenues Per Pupil 15,89 14,717 14,127

30 Intentionally left blank