USD Nemaha Central Schools

Transcription

1 USD 5 - Nemaha Central 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 24-5 Budget General Information USD #: 5 Introduction USD #5 serves students and families in a 222 square mile area of northeast Kansas primarily in Nemaha County and a small section of Marshall County. The communities of Kelly, Oneida, Seneca, Baileyville and St. Benedict comprise the district. Several out-ofdistrict students from Bern, Goff, and Wetmore also attend school at Nemaha Central. Preschool through eighth grade students attend school at Nemaha Central Elementary School at N. th Street, Seneca. Nemaha Central Elementary & Middle School has a total enrollment of approximately 375 students from age 3 PreSchool through grade 8. Nemaha Central High School is projected to have 24 students in grades 9 through 2. The 3A high school is located at 24 N. th Street, Seneca. In addition, an after-school program is available at Nemaha Centra; Elementary School for students in grades PreSchool through 5. The after-school program is overseen by a licensed teacher and classroom aides as necessitated by enrollment. USD #5 is the sponsoring district for the Marshall-Nemaha Special Education Services cooperative which provides Special Education services to not only USD #5 but also for USD #38 Vermillion which has buildings in the communities of Vermillion, Centralia and Frankfort. Board Members Gary Niehues, President Owen Zinke 24 S. 7 th 5 S. 3rd Seneca, KS Seneca, KS garyjoe@carsoncomm.com zoink@nvcs.com David Clements Roger Hermesch 7 Nemaha 3 S. 5 th Seneca, KS Seneca, KS clements@bbwi.net rogerhermesch@yahoo.com Ilene Enneking Jason Hammes, Vice President th Road 795 N. th Centralia, KS 6645 Seneca, KS dienneking@bluevalley.net Jason.Hammes@pepsico.com Jean Placke th Street Baileyville, KS 6644 ejamjep@hughes.net

4 Key Staff Superintendent: Mr. Darrel Kohlman, Nemaha Central High School Principal: Mr. Patrick McKernan, Nemaha Central Elementary & Middle School Principal: Dr. Amy Beck, Nemaha-Marshall Educational Services Cooperative Director: Mrs. Amy Haussler, Business Office Staff: Colette Hermesch, Clerk, Carol Hunninghake, Human Resources, Ashli Niehues, Treasurer, Food Service Representative and Administrative Assistant, School Technology Contact: Clint Heideman, Accomplishments: The District s Accomplishments and Challenges Our district is proud of accomplishments on many fronts. Scores on state assessments, as well as nationally normed tests show a positive trend. Multiple classes, grades and buildings have met the Standard of Excellence level in Math, Reading and Science. The district has solidified its commitment to early childhood education by establishing both a three-year old (Preschool) and four-year old (KinderPrep) program. Both programs are filled to capacity. In addition, our district has full day kindergarten at no extra cost to parents. USD 5 has made a commitment to support career exploration for all students. The recipient of a federal grant, Rigorous Programs of Study (RPOS), Nemaha Valley High School has been very proactive in seeking programs for Career & Technical Education for secondary students. Partnerships are being sought with area vocational and junior colleges so that secondary students may enroll in CTE programs concurrently with their high school schedule. Our district currently maintains a strong educational partnership with Highland Community College. In addition to providing concurrent credit courses to our high school students during the school day, Highland Community College conducts numerous evening, weekend and summer classes within close proximity of our school. The district s extra-curricular activities are a vital part of the educational experience and have had many past and present successes including league championships as well as KSHSAA championships. Activities include: band, vocal, forensics, volleyball, football, basketball, track, cross country, golf, baseball and softball. Challenges: Rising costs of employee health insurance, fuel and utility costs Finding funds to recruit and maintain quality teachers in the areas of General Education and Special Education Finding funds to maintain our quality/quantity of technology offered to our students 2

5 Decisions will need to be made in the next two budget years as to how the district will decrease costs when the general fund budget freeze is eliminated at the end of the four-year period following consolidation. 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 3

6 23. Miscellaneous Information Mill Rates by Fund 24. 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. 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 4

7 USD# 5 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 6,54,93 66% 6,256,734 64% 2% 6,2,98 62% -4% Student Support Services 279,895 3% 285,96 3% 2% 287,876 3% % Instructional Support Services 2,47 2% 242,33 2% 2% 259,4 3% 7% Administration & Support 936,746 % 986,789 % 5% 984,395 % % Operations & Maintenance 729,263 8% 633,63 7% -3% 727,739 7% 5% Transportation 27,78 3% 23,53 2% -22% 33,25 3% 47% Food Services 365,58 4% 366,69 4% % 355,24 4% -3% Capital Improvements 3, % 3,383 3% 9946% 329, 3% 9% Debt Services 47,35 4% 48,976 4% 3% 425,333 4% 2% Other Costs % % % % % Total Expenditures* 9,349,998 % 9,74,367 % 4% 9,73,694 % % Amount per Pupil $7,622 $8,843 7% $7,437-7% Current Expenditures** 8,865,77 % 8,59,2 % -3% 8,582,86 % % Amount per Pupil $6,78 $6,682 % $5,423-8% Percent of Expenditures Instruction*** (Total Expenditures) 6,54,93 66% 5,95,527 6% -5% 5,83,98 6% -% Instruction*** (Current Expenditures) 6,54,93 69% 5,95,527 69% % 5,83,98 68% -% * 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 ,, 6,2,98 6,, 5,, 4,, 3,, 2,,,, Summary of Total Expenditures by Function (All Funds) 287, ,4 984, ,739 33,25 355,24 329, 425, Transportation 3% Operations & Maintenance 8% Administration & Support % Instructional Support 3% Student Support Services 3% 24-5 Summary of Total Expenditures by Function Capital Improvements 3% Debt Services 4% Food Services 4% Other Costs % Instruction 62% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/7/24 :6 PM Sumexpen.xlsx Page of 3

8 USD# 5 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,56,925 63% 2,53,726 6% -% 2,395,459 6% -5% Student Support 63,472 2% 64,5 2% 2% 67,95 2% 5% Instructional Support 9,43 2% 37,63 3% 5% 23,439 3% -% Administration & Support 695,687 7% 739,27 8% 6% 679,449 7% -8% Operations & Maintenance 47,726 % 442,339 % 6% 444,52 % % Transportation 22,38 5% 26,25 5% -3% 225,33 6% 9% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 4,4,594 % 4,2,538 % 2% 3,935,77 % -5% Amount per Pupil $7,67 $8,3 5% $7,72-2% The Summary of General Fund Expenditures chart information comes from pages 6-3 and only uses the 'General Fund' line items. 3,, Summary of General Fund Expenditures 2,5, 2,395,459 2,,,5, ,, 679,449 5, Instruction 67,95 Student Support 23,439 Instructional Support Administration & Support 444,52 Operations & Maintenance 225,33 Transportation Capital Improvements Other Costs 24-5 Summary of General Fund Expenditures by Function Operations & Maintenance % Administration & Support 7% Instructional Support 3% Student Support 2% Capital Improvements % Transportation 6% Other Costs % Instruction 6% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 :6 PM Sumexpen.xlsx Page 2 of 3

9 USD# 5 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 223,256 4% 255,757 55% 5% 37,96 35% -46% Student Support 44,524 8% 43,986 9% -% 44,6 % % Instructional Support 6,794 % 6,48 % -5% 9,2 2% 42% Administration & Support 29,436 5% 4,3 9% 36% 45,74 2% 4% Operations & Maintenance 24,458 36% 22,48 26% -4% 59,2 4% 3% Transportation 52,42 9% % -% % % Capital Improvements 3, % % -% % % Other Costs % % % % % Total Expenditures 563,5 % 468,763 % -7% 395,836 % -6% Amount per Pupil $,62 $9-4% $7-22% 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 3, 25, 2, 59,2 5, 37, , , Instruction 44,6 Student Support 9,2 Instructional Support 45,74 Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Supplemental General Fund Expenditures by Function Capital Improvements % Transportation % Operations & Maintenance 4% Other Costs % Instruction 35% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Administration & Support 2% Student Support % Instructional Support 2% Transportation Capital Improvements Other Costs 9/7/24 :6 PM Sumexpen.xlsx Page 3 of 3

10 7,996 8,496 2,55 98,97 44,2 32,639 3, 264,423 26,25 225,33 725,23 779, ,89 622,84 564,747 63,352 2,784,8 2,787,483 2,532,555 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 Instruction 2,784,8 6% 2,787,483 6% % 2,532,555 58% -9% Student Support 7,996 2% 8,496 2% % 2,55 3% 4% Instructional Support 98,97 2% 44,2 3% 47% 32,639 3% -8% Administration & Support 725,23 6% 779,338 7% 7% 725,89 7% -7% Operations & Maintenance 622,84 4% 564,747 2% -9% 63,352 4% 7% Transportation 264,423 6% 26,25 4% -22% 225,33 5% 9% Capital Improvements 3, % % -% % % Other Costs % % % % % Total Expenditures 4,65,4 % 4,59,3 % % 4,33,553 % -6% Amount per Pupil $8,679 $8,93 3% $7,784-3% 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,, 2,5, 2,,,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 4% Capital Improvements % Other Costs % Transportation 5% Instruction Administration & Support 7% Instructional Support 3% Student Support 3% Instruction 58% Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 :6 PM Sumexpen.xlsx Page 4 of 3

11 ,642,578 2,2 65,24 78,64 85,58 USD# 5 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 85,58 % 65,24 % -24% 78,64 % % Student Support % % % % % Instructional Support % % % % % Administraton & Support % % % % % Operations & Maintenance % % % % % Transportation,642 %,578 % -4% 2,2 % 39% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 853,223 % 652,62 % -24% 72,264 % % Amount per Pupil $,68 $,267-2% $,294 2% 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 9, 8, 7, 6, 5, 4, 3, ,, Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 24-5 Summary of Special Education Fund by Function Instruction Student Support Instructional Support Instruction % Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/7/24 :6 PM Sumexpen.xlsx Page 5 of 3

12 USD# 5 Instruction Expenditures () % % inc/ inc/ Actual Actual dec Budget dec General 2,56,925 2,53,726 -% 2,395,459-5% Federal Funds 32,277 6,396 22% 73,769 8% Supplemental General 223, ,757 5% 37,96-46% At Risk (4yr Old) 37,827 53,562 42% 83,744 56% At Risk (K-2) 4,968 6,363-7% 4,275 2% Bilingual Education % % Virtual Education % % Capital Outlay 35,27 % 9, -46% Driver Education 8,289 6,92-25%,38 66% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School,744 % 4, % Special Education 85,58 65,24-24% 78,64 % Cost of Living % % Vocational Education 45, ,364 9% 458,7 4% Gifts/Grants 6,92 3,264-5% 52,4 73% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 349,937 38,33 9% 464,4 22% Contingency Reserve % Text Book & Student Material 63,662 7,6 2% Activity Fund 54,488 8,258 47% -% Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,889,9 5,33,34 5% 4,84,393-6% Enrollment (FTE)* % % Amount per Pupil 9,24 9,968 8% 8,698-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop,265,822,23,43 -%,8,55 5% TOTAL 6,54,93 6,256,734 2% 6,2,98-4% Instruction Expenditures 6,3, 6,25, 6,2, 6,5, 6,, 6,5, 6,, 5,95, 5,9, 6,256,734 6,54,93 6,2, Instruction Expenditures 3,, 2,5, 2,,,5,,, 5, 2,56,925 2,53,726 2,395,459 85,58 65,24 78,64 223, ,757 37, 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 :6 PM Sumexpen.xlsx Page 6 of 3

13 Student Support Expenditures (2) USD# 5 % % inc/ inc/ Actual Actual dec Budget dec General 63,472 64,5 2% 67,95 5% Federal Funds % % Supplemental General 44,524 43,986 -% 44,6 % At Risk (4yr Old) % % At Risk (K-2) 46,94 47,366 3% 49,34 4% 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 8,568 8,8 3% -% Gifts/Grants,62 %,73 7% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,859 9,629 9%,747 22% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 7,57 75,923 3% 75,322 % Enrollment (FTE)* % % Amount per Pupil % 35-8% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 8,378 9,73 % 2,554 3% TOTAL 279, ,96 2% 287,876 % Amount per Pupil $484 $52 7% $566 9% Student Support Expenditures 288, 286, 284, 285,96 287, , 28, 279, , 276, 274, 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 :6 PM Sumexpen.xlsx Page 7 of 3

14 USD# 5 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 9,43 37,63 5% 23,439 -% Federal Funds,346 -% % Supplemental General 6,794 6,48-5% 9,2 42% 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 44,85 4,554-6% 56,228 35% Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 29,982 3,54 % 35,5 8% Gifts/Grants,475 2, 36% 2,74 4% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 4,429 4,84 9% 5,873 22% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 79,54 222,535 24% 232,34 4% Enrollment (FTE)* % % Amount per Pupil % 47-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 2,956 9,498 -% 26,8 37% TOTAL 2,47 242,33 2% 259,4 7% Amount per Pupil $38 $47 24% $466 -% Instructional Support Expenditures 3, 25, 2, 2,47 242,33 259,4 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 :6 PM Sumexpen.xlsx Page 8 of 3

15 USD# 5 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 9,36 9,78 % 22,47 6% Federal Funds % % Supplemental General 5,386 35,85 29% 4,24 4% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % 3,5 % 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 22,48 24,72 9% 29,367 22% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 228,84 25,37 9% 275,54 % Enrollment (FTE)* % % Amount per Pupil % 495 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 26,22 4,356 % 34,336 7% TOTAL 355,42 364,393 3% 49,85 2% 4, 4, 39, 38, 37, 36, 35, 34, 33, 32, General Administration Expenditures 49,85 364, , 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 :6 PM Sumexpen.xlsx Page 9 of 3

16 USD# 5 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 42,26 47,64 % 32,77-2% Federal Funds % % Supplemental General 3,249 3,389 4% 3,5 3% At Risk (4yr Old) 6,67 6,77 2% 6,93 2% At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % 7,5 % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 25,648 23,729-7% 26,987 4% Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 26,578 28,886 9% 35,24 22% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 464,38 469,939 % 4,37-5% Enrollment (FTE)* % % Amount per Pupil % 79-2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 464,38 469,939 % 4,37-5% School Administration Expenditures 48, 46, 464,38 469,939 44, 42, 4, 4,37 38, 36, 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 :6 PM Sumexpen.xlsx Page of 3

17 USD# 5 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 2,65 4,263 38% 56,865 % Federal Funds % % Supplemental General,8,557-86% 2, 28% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % 9,5 % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 4,248 % -% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 4,43 4,84 9% 5,873 22% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond & Interest # % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 7,396 5,882 29% 74,238 5% Enrollment (FTE)* % % Amount per Pupil % 33 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 575 % -% TOTAL 7,396 52,457 3% 74,238 4% Central Services Expenditures 8, 6, 52,457 74,238 4, 2, 7,396, 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. 9/7/24 :6 PM Sumexpen.xlsx Page of 3

18 USD# 5 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 47, ,339 6% 444,52 % Federal Funds % % Supplemental General 24,458 22,48-4% 59,2 3% At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 77,47 4,68-46% 75, 8% Driver Training 3,848,685-56% 3, 78% Declining Enrollment % % Extraordinary School Program % % Food Service,62,47-29% 7,5 426% 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 3,289 4,443 9% 7,62 22% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 78,4 623,72-3% 76,472 5% Enrollment (FTE)* % % Amount per Pupil,354,2 -%,287 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop,852 9,9-9%,267 4% TOTAL 729, ,63-3% 727,739 5% Operations and Maintenance Expenditures 74, 72, 729, ,739 7, 68, 66, 64, 633,63 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 :6 PM Sumexpen.xlsx Page 2 of 3

19 USD# 5 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 22,38 26,25-3% 225,33 9% Federal Funds % % Supplemental General 52,42 -% % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay % 8, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education,642,578-4% 2,2 39% Cost of Living % % Vocational Education, % -% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution,68 2,47 5% 2,937 22% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 269,89 2,27-22% 3,45 47% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop 2,59 2,26-22% 2,755 36% TOTAL 27,78 23,53-22% 33,25 47% Transportation Expenditures 35, 3, 27,78 33,25 25, 23,53 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 :6 PM Sumexpen.xlsx Page 3 of 3

20 USD# 5 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)* % % 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 :6 PM Sumexpen.xlsx Page 4 of 3

21 USD# 5 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 353, ,654 % 34,438-4% 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,68 2,36 3% 4,686 22% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 365,58 366,69 % 355,24-3% Enrollment (FTE)* % % Amount per Pupil % 638 -% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 365,58 366,69 % 355,24-3% Food Service Expenditures 368, 366, 364, 362, 36, 358, 356, 354, 352, 35, 348, 366,69 365,58 355, 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 :6 PM Sumexpen.xlsx Page 5 of 3

22 USD# 5 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)* % % 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 :6 PM Sumexpen.xlsx Page 6 of 3

23 USD# 5 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General 3, -% % At Risk (4yr Old) % % At Risk (K-2) % % Bilingual Education % % Virtual Education % % Capital Outlay 3,383 % 329, 9% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3, 3, % 329, 9% Enrollment (FTE)* % % Amount per Pupil % 59 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3, 3, % 329, 9% Capital Improvements (4) 35, 3, 25, 2, 5,, 3, , 5, 3, 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 :6 PM Sumexpen.xlsx Page 7 of 3

24 USD# 5 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 # % % Bond and Interest #2 47,35 48,976 3% 425,333 2% No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 47,35 48,976 3% 425,333 2% Enrollment (FTE)* % % Amount per Pupil % 764-6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 47,35 48,976 3% 425,333 2% Deb Services (5) 43, 425, 42, 45, 48, ,333 4, 47,35 45, 4, 395, 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 :6 PM Sumexpen.xlsx Page 8 of 3

25 USD# 5 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General,96,67 89,663-9%,28,645 27% Federal Funds % % Supplemental General 548,74 643,487 7% 64,64-6% 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 55,228 -% % Text Book & Student Material % % Activity Fund % % Bond and Interest # % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL,7,585,534,5 -%,732,89 3% Enrollment (FTE)* % % Amount per Pupil 3,25 2,979-7% 3,4 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL,7,585,534,5 -%,732,89 3% Transfers (52),75,,7,,65,,7,585,732,89,6,,55,,534,5,5,,45,,4, 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 :6 PM Sumexpen.xlsx Page 9 of 3

26 USD# 5 Miscellaneous Information Unencumbered Cash Balance by Fund July, 22 July, 23 July, 24 General,9 Federal Funds 2, 4,9 Supplemental General 63,99 59,86 4,36 At Risk (4yr Old) 98,97 87,58 6,685 At Risk (K-2) 235,835 22,684 25,455 Bilingual Education Virtual Education Capital Outlay 3,78,968 3,29,644 3,33,26 Driver Training 66,47 68,52 73,725 Declining Enrollment Extraordinary School Program Food Service 9,326,495 9,389 Professional Development 78,98 69,983 58,6 Parent Education Program Summer School 47,53 47,53 45,769 Special Education 563,39 477, ,434 Cost of Living Vocational Education 334,82 357,52 444,353 Gifts/Grants 2,288 2,53 2,39 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 563,24 57,796 57,796 Text Book & Student Material 27,647 8,99 54,7 Activity Fund 2,297 35,978 3,495 Bond and Interest # Bond and Interest #2 345,5 379, ,438 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 5,829,439 5,92,53 5,798,955 Enrollment (FTE)* Amount per Pupil,987,495,42 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop 545,35 64, ,256 TOTAL 6,374,789 6,56,677 6,477,2 Unencumbered Cash Balances by Fund 7,, 6,, 5,, 4,, 3,, 2,,,, 6,374,789 6,56,677 6,477,2 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 :6 PM Sumexpen.xlsx Page 2 of 3

27 Reserve Funds Unencumbered Cash Balance USD# 5 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 :6 PM Sumexpen.xlsx Page 2 of 3

28 USD# 5 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % % % Number of Students - Free Meals 99 2% 5-5% 92-2% 92 % Number of Students - Reduced Meals % 6 2% 45-26% 35-22% 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 :6 PM Sumexpen.xlsx Page 22 of 3

29 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 # 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 Supplemental General 34% 24-5 Miscellaneous Information Mill Rates by Fund (Total USD) Bond and Interest #2 7% General 49% 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 :6 PM Sumexpen.xlsx Page 23 of 3

30 Other Information USD# Actual Actual Budget Assessed Valuation $64,628,29 $64,29,965 $65,4,2 Bonded Indebtedness $6,5, $6,, $5,83, Assessed Valuation $65,2, $65,, $65,4,2 $64,8, $64,6, $64,628,29 $64,4, $64,2, $64,29,965 $64,, $63,8, $6,5, $6,, $6,5, $6,, $5,95, $5,9, $5,85, $5,8, $5,75, $5,7, $5,65, Bonded Indebtedness $6,5, $6,, $5,83, /7/24 :6 PM Sumexpen.xlsx Page 24 of 3

31 USD 5 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 5,64,362 5,64,362 XXXXXXXX Supplemental General,, 4,36 2,5 938,39 XXXXXXXX Adult Education At Risk (4yr Old) 9,647 6,685 63,5 33,538 Adult Supplemental Education At Risk (K-2) 9,65 25,455 22,664 47,54 Bilingual Education Virtual Education Capital Outlay 695,5 3,33,26 27,5, 2,465,26 Driver Training 3,38 73,725 4,76 65,77 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 357,938 9,389 3,66,747 73, 66,99 95,563 Professional Development 56,228 58,6 39, 4,933 Parent Education Program Summer School 4,574 45,769 3,95 Special Education 72, , , ,999 Vocational Education 52,87 444,353 75, 567,86 565,982 Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 56,24 2,39 4, 4,935 Textbook & Student Materials Revolving 54,7 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 587, ,347 XXXXXXXXX Contingency Reserve 57,796 XXXXXXXXX Activity Funds 3,495 XXXXXXXXX Tuition Reimbursement Bond and Interest # Bond and Interest #2 425, ,438 3,9 428,922 43,927 No Fund Warrant Special Assessment Temporary Note Coop Special Education,469, ,256 33,,227,28 767,247 Federal Funds 73,769 4,9 xxxxxxxxxxx 69,75 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL,436,53 6,477,2 5,68,35 677,497 3,4,732,89 2,8,478 5,27,26 Less Transfers,732,89 TOTAL Budget Expenditures $9,73,694 Sources of Revenue - - State, Federal, Local State Revenues 4,62,593 4,586,649 5,68,35 Federal Revenues 658, ,75 677,497 Local Revenues 5,958,455 5,879,327 4,564,687 Total Revenues,237,47,54,5,923,39 Revenues Per Pupil 2,79 2,658 9,629

32 USD 5 - Nemaha Central - Summary 7,, 6,, 5,, 4,, 3,, 2,, Summary of Total Expenditures by Function (All Funds) 3,, 2,5, 2,,,5,,, General and Supplemental General Fund Expenditures by Function,, 5, Instruction Expenditures FTE Enrollment for Budget Authority 6,3, 6. 6,25, 6,2, 6,5, 6,, 6,5, 6,, 5,95, 5,9, Mill Levies by Fund 7, 6, 5, 4, 3, 2,, Average Salary Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 8, 6, 4, 2,, 8, 6, 4, 2,

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