Rawlins County USD #105

Transcription

1 Rawlins County USD #5

2 Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures (Sumexpen.xls) i

3 26-27 Budget General Information USD #: 5 Introduction Rawlins County USD 5 is a K-2 school district located in northwest Kansas. We have approximately 33 students. USD 5 has a veteran staff, with the average teacher having nearly 2 years experience in the district. We were formed July, 23 from the consolidation of USD 37, Herndon, and USD 38, Atwood. Board Members Pattie Wolters, President: Rt. 2, Box 62, Atwood, KS 6773 Andy Green, Vice-President: Rt. 2, Box 3, Herndon, KS Bill Beamgard, Member: 53 N. 3 rd, Atwood, KS 6773 Brad Leitner, Member: 624 S. 3 rd, Atwood, KS 6773 Kirk Lowry, Member: 52 Pearl, Atwood, KS 6773 Chris Sramek, Member: 36 N. 4 th, Atwood, KS 6773 Sylvia Walker, Member: Rt., Box, Atwood, KS 6773 Key Staff Superintendent: Mark Wolters Business Office Staff / Board Clerk: Pam Dillon Other Key Contacts: Rawlins County Jr/Sr High School Principal: Kurt Dillon Rawlins County Elementary School Principal: Mark Wolters Food Service Manager: Kim Doty Transportation Supervisor: Randy Brown The District s Accomplishments and Challenges Accomplishments: Rawlins County USD 5 is proud of the accomplishments of our students. We have met and exceeded the Adequate Yearly Progress (AYP) targets for proficiency every year in Math and Reading. Challenges: The biggest challenge facing the district will be the nearly $7, decline in general fund money for the 27-8 fiscal year. This will happen when the consolidation incentive that allowed us to have the combined budgets of the former USDs 37 and 37 for four years expires. We have been cutting costs and will do so again this year so that we can increase our cash carryover balances going into next year. Another challenge is the number of teachers approaching retirement that will need to be replaced. Some of these will not be replaced as we reduce staff in response to budget cuts. It may be difficult to find replacements for the others. A third challenge will be the restructuring of what courses or programs we can offer as we further reduce staff. It will be difficult to continue offering everything we have with fewer and fewer staff members.

4 Supplemental Information for the Following Tables. Summary of Total Expenditures by Function (All Funds) The proportion of expenditures in some categories may be greater or lesser han normal as we have attempted the last few years to cut expenses in categories that will be ongoing (such as salaries), and have spent more on one-time expenses, such as capital improvements or onetime purchases. This is again is due to the funds we have had from the consolidation incentive that will expire at the end of this year. 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Expenditures () 7. Student and al Support Expenditures (2 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24). Operations and Maintenance Expenditures (26). (25 & 29: Other Supplemental Services) (3: Non- Services) 2. Capital Improvements (4) 3. Debt Services (5) 4. Miscellaneous Information Unencumbered Cash Balance by Fund 5. Reserve Funds Unencumbered Cash Balance 6. Other Information - FTE 7. Miscellaneous Information Mill Rates by Fund 8. 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. 2

5 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 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 3

6 USD# 5 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,434,8 57% 2,679,54 6% % 3,36,864 57% 3% Student & al Support 92,83 4% 43,655 3% -26% 62,25 3% 3% General Administration 7,453 4% 63,73 4% -5% 4,74 3% -4% School Administration (Building) 24,737 5% 229,58 5% 7% 226,882 4% -% Operations & Maintenance 54,668 3% 53,33 2% -2% 582,96 % % Capital Improvements 93,79 5% 32,228 3% -32% 43, 8% 225% Debt Services % % % % % 55,62 3% 52,424 % -9% 76,33 3% 4% Total Expenditures 4,299,27 % 4,38,825 % 2% 5,286,65 % 2% Amount per Pupil $2,47 $2,83 3% $6,265 27% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-2), 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, Area Vocational Education, and Special Education Coop. 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: - Operations & Maintenance - 26 Student & al Support - 2 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 5 Transfers ,5, 3,, Summary of Total Expenditures By Function (All Funds) 2,5, 2,, ,5,,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Capital Improvements 8% Operations & Maintenance % ol Administration (Building) 4% 3% 58% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services General Administration Student & al Support 3% 3% 9/29/26 9: AM Sumexpen.xls Page of 9

7 USD# 5 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec,6,397 6%,744,49 62% 8%,87,776 62% 4% Student & al Support 7,746 6% 9,975 4% -3% 2,535 4% % General Administration 22,62 5%,852 4% -% 84,377 3% -24% School Administration (Building) 99,85 7% 22,666 8% 6% 26,92 7% -3% Operations & Maintenance 35,73 3% 355,29 3% % 35,32 2% -% Capital Improvements % % % % % 248,23 9% 265,88 9% 7% 357,88 2% 35% Total Expenditures 2,72,756 % 2,87,759 % 4% 2,926,9 % 4% Amount per Pupil $7,8 $8,222 5% $9,6 % The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items. Summary of General Fund Expenditures by Function 2,,,8,,6,,4,,2,,, 8, , 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function 2% Operations & Maintenance 2% School Administration (Building) 7% General Administration 3% Student & al Support 4% 62% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/29/26 9: AM Sumexpen.xls Page 2 of 9

8 USD# 5 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 48,57 43% 82,35 5% 23% 235,88 52% 29% Student & al Support,862 3%,825 3% % 6, 4% 48% General Administration 4,529 2% 44,46 2% % 46,698 % 5% School Administration (Building) 5,954 2% 6,372 2% 7% 8, 2% 26% Operations & Maintenance 96,869 28% 2,239 33% 24% 8,949 26% -% Capital Improvements % % % % % 38,76 % % -% 26, 6% % Total Expenditures 34,492 % 364,22 % 7% 45,527 % 24% Amount per Pupil $986 $,67 8% $,389 3% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-3 and only uses the 'Supplemental General Fund' line items. 25, Summary of Supplemental General Fund Expenditures by Function 2, 5, , 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function 6% Operations & Maintenance 26% School Administration (Building) 2% General Administration % Student & al Support 4% 52% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/29/26 9: AM Sumexpen.xls Page 3 of 9

9 USD# 5 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec,758,94 58%,926,464 6% % 2,43,656 6% 6% Student & al Support 8,68 6% 3,8 4% -28% 36,535 4% 4% General Administration 63,4 5% 55,33 5% -5% 3,75 4% -6% School Administration (Building) 25,759 7% 29,38 7% 6% 24,92 6% -2% Operations & Maintenance 447,942 5% 475,268 5% 6% 469,98 4% -% Capital Improvements % % % % % 286,884 9% 265,88 8% -8% 383,88 % 45% Total Expenditures 3,44,248 % 3,7,97 % 4% 3,378,427 % 7% Amount per Pupil $8,786 $9,288 6% $,395 2% 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 2,5, 2,, ,5,,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function % Operations & Maintenance 4% School Administration (Building) 6% General Administration 4% Student & al Support 4% 6% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/29/26 9: AM Sumexpen.xls Page 4 of 9

10 USD# 5 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 329,38 99% 358,986 99% 9% 498,97 98% 39% Student & al Support 3 % % -% 5 % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 2,842 % 3,784 % 33% 7,893 2% 9% Total Expenditures 332,253 % 362,77 % 9% 57,3 % 4% Amount per Pupil $959 $,62 % $,56 47% 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 6, 5, 4, 3, 2, , Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 2% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 98% 9/29/26 9: AM Sumexpen.xls Page 5 of 9

11 USD# 5 Expenditures () % % inc/ inc/ Actual Actual dec Budget dec General,6,397,744,49 8%,87,776 4% Federal Funds 39,747 6,92-7% 8,935-6% Supplemental General 48,57 82,35 23% 235,88 29% At Risk (4yr Old) % At Risk (K-2) 64,53 33, 8% Bilingual Education % % Capital Outlay 42 2, % 2, 58% Driver Education 7,633 6,578-4%,8 79% Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 329,38 358,986 9% 498,97 39% Vocational Education 69,494 83,558 2% 5, 38% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 88,5 86,52-2% 5,566 22% Contingency Reserve % Text Book & Student Material 4,48 24,289-39% Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,434,8 2,679,54 % 3,36,864 3% Enrollment (FTE)* % % Amount per Pupil 7,25 7,845 2% 9,344 9% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,434,8 2,679,54 % 3,36,864 3% 3,5, Expenditures 3,, 2,5, 2,,,5,,, 5, Expenditures 2,,,8,,6,,4,,2,,, 8, 6, 4, 2, General Supplemental General Special Education NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. 9/29/26 9: AM Sumexpen.xls Page 6 of 9

12 USD# 5 Student and al Support Expenditures (2 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 7,746 9,975-3% 2,535 % Federal Funds % % Supplemental General,862,825 % 6, 48% At Risk (4yr Old) % At Risk (K-2) % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development 4,778 4,74-5% 4,5 256% Parent Education Program % % Summer School % % Special Education 3 -% 5 % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6,43 8,78 37%,76 22% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 92,83 43,655-26% 62,25 3% Enrollment (FTE)* % % Amount per Pupil % 499 9% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 92,83 43,655-26% 62,25 3% Amount per Pupil $557 $42-24% $499 9% Student and al Support Expenditures 25, 2, 5,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. 9/29/26 9: AM Sumexpen.xls Page 7 of 9

13 USD# 5 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 22,62,852 -% 84,377-24% Federal Funds 3,82 2,336-27% 2,599 % Supplemental General 4,529 44,46 % 46,698 5% At Risk (4yr Old) % At Risk (K-2) % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,3 6,64 8% 7,4 22% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 7,453 63,73-5% 4,74-4% Enrollment (FTE)* % % Amount per Pupil % 434-9% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 7,453 63,73-5% 4,74-4% 2, 8, 6, 4, 2,, 8, 6, 4, 2, General Administration Expenditures NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. 9/29/26 9: AM Sumexpen.xls Page 8 of 9

14 USD# 5 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 99,85 22,666 6% 26,92-3% Federal Funds % % Supplemental General 5,954 6,372 7% 8, 26% At Risk (4yr Old) % At Risk (K-2) % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,978,48 7% 2,79 22% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 24, ,58 7% 226,882 -% Enrollment (FTE)* % % Amount per Pupil % 698 4% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 24, ,58 7% 226,882 -% School Administration Expenditures 25, 2, 5,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. 9/29/26 9: AM Sumexpen.xls Page 9 of 9

15 USD# 5 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 35,73 355,29 % 35,32 -% Federal Funds % % Supplemental General 96,869 2,239 24% 8,949 -% At Risk (4yr Old) % At Risk (K-2) % Bilingual Education % % Capital Outlay 6,222 46,2-25%, 7% Driver Training %,5 229% Declining Enrollment % Extraordinary School Program % % Food Service 22,39 -% % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,978 9,47 5%,48 22% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 54,668 53,33-2% 582,96 % Enrollment (FTE)* % % Amount per Pupil,56,555 %,794 5% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 54,668 53,33-2% 582,96 % 7, Operations and Maintenance Expenditures 6, 5, 4, 3, 2,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. 9/29/26 9: AM Sumexpen.xls Page of 9

16 USD# 5 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 248,23 265,88 7% 357,88 35% Federal Funds % % Supplemental General 38,76 -% 26, % At Risk (4yr Old) % At Risk (K-2) % Bilingual Education % % Capital Outlay 5,596 -% 5, % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service 2,8 22,629 % 25, 3% Professional Development % 5 % Parent Education Program % % Summer School % % Special Education 2,842 3,784 33% 7,893 9% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution,262,923 6% 4,552 22% Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 55,62 52,424-9% 76,33 4% Enrollment (FTE)* % % Amount per Pupil,592,47-8% 2,72 48% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 55,62 52,424-9% 76,33 4% 8, 7, 6, 5, 4, 3, 2,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. 9/29/26 9: AM Sumexpen.xls Page of 9

17 USD# 5 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 % % Capital Outlay 93,79 32,228-32% 43, 225% Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 93,79 32,228-32% 43, 225% Enrollment (FTE)* % % Amount per Pupil %, % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 93,79 32,228-32% 43, 225% Capital Improvements (4) 5, 45, 4, 35, 3, 25, 2, 5,, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. 9/29/26 9: AM Sumexpen.xls Page 2 of 9

18 Debt Services Expenditures (5) USD# 5 % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-2) % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Debt Services (5) NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. 9/29/26 9: AM Sumexpen.xls Page 3 of 9

19 Transfers (52) USD# 5 % % inc/ inc/ Actual Actual dec Budget dec General 556,49 52,69 -% 465,4-7% Federal Funds % % Supplemental General 34,58 285,788-9% 233,473-8% At Risk (4yr Old) % At Risk (K-2) % Bilingual Education % % Capital Outlay Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 87, ,479-9% 698,873 -% Enrollment (FTE)* % % Amount per Pupil 2,54 2,39-8% 2,5-7% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 87, ,479-9% 698,873 -% Transfers (52),, 9, 8, 7, 6, 5, 4, 3, 2,, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. 9/29/26 9: AM Sumexpen.xls Page 4 of 9

20 USD# 5 Miscellaneous Information Unencumbered Cash Balance by Fund July, 24 July, 25 July, 26 General Federal Funds 27,74 2,8 8,46 Supplemental General 63,472 83,69 42,822 At Risk (4yr Old) At Risk (K-2) 2,998 Bilingual Education Capital Outlay 374, ,2 664,994 Driver Training 22,47 29,372 3,29 Declining Enrollment Extraordinary School Program Food Service 5,87 55,858 55,329 Professional Development 5,75 2,927 25,89 Parent Education Program Summer School Special Education 7, 93,975 98,94 Vocational Education 5,527 Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 33,657 33,657 Text Book & Student Material,62 34,387 Bond & Interest Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 768,39,37,32 989,44 Enrollment (FTE)* Amount per Pupil 2,27 3,38 3,44 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 768,39,37,32 989,44 Unencumbered Cash Balances by Fund,2,,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, Adult Education, Adult Supplemental Education, 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. 9/29/26 9: AM Sumexpen.xls Page 5 of 9

21 Reserve Funds Unencumbered Cash Balance USD# 5 July, 24 July, 25 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) *School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp, Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed in the Self Insured Fund to pay for claims which may arise from the categories listed above. 9/29/26 9: AM Sumexpen.xls Page 6 of 9

22 USD# 5 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % % % Number of Students - Free Meals % 9-3% 94 3% 9-4% Number of Students - Reduced Meals % 7 3% 56-2% 55-2% 45. Enrollment (FTE)* for Budget Authority Enrollment (FTE)** Used for Calculating "Amount Per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4yr 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. 9/29/26 9: AM Sumexpen.xls Page 7 of 9

23 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment.. Special Liability... School Retirement... Extraordinary Growth Facilities... Bond & Interest... Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission Recreation Commission Employee Benefit... TOTAL OTHER Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 3% Supplemental General 44% General 43% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Bond & Interest Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/29/26 9: AM Sumexpen.xls Page 8 of 9

24 Other Information USD# Actual Actual Budget Assessed Valuation $24,97,44 $23,884,26 $25,57,746 Bonded Indebtedness $ $ $ Assessed Valuation $3,, $25,, $2,, $5,, $,, $5,, $ Bonded Indebtedness $ $ $ $ $ $ $ $ $ $ $ /29/26 9: AM Sumexpen.xls Page 9 of 9