Supplemental Information for Tables in Summary of Expenditures

Transcription

1 Oxford USD 358

2 Budget General Information Supplemental Information for Tables in Summary of Expenditures KSDE Website Information Available Summary of Expenditures i

3 26-27 Budget General Information USD 358 Introduction Oxford Unified School District encompasses 136 square miles of eastern Sumner County and a small portion of eastern Cowley County. The schools are located in the community of Oxford, eight miles east from the Kansas Turnpike and 3 miles south of Wichita, Kansas. The district also serves the community of Gueda Springs and surrounding rural areas. The school district has an enrollment of 385 students and approximately 63 employees including teachers, support staff, bus drivers, and administrators. Building additions to Oxford Elementary and Jr/Sr High School were completed in 2. Oxford schools are accredited by North Central Association Commission on Schools and Kansas Department of Education through Quality Performance Accreditation. Students attending Oxford schools have met the standards set forth in the No Child Left Behind legislation. A broad rand of curriculum is offered at Oxford High School, including college courses delivered over the al Distance Learning (IDL) system. Oxford is a member of the Sumner County Educational Service Interlocal, District 619, which offers comprehensive special education services. Board Members Susan Spoon President (62) Todd DeMint Vice-President (62) Roger Emley Member (62) Lawrence Neises Member (62) Margaret Schmitz Member (62) Don Shimkus Member (62) Peggy Terry Member (62) Key Staff Superintendent: Dr. Deborah J. Hamm Elementary Principal: Terri Wiseman Jr/Sr High School Principal: Robert Hampton Food Service Director: Theresa DeMint Buildings and Grounds Director: Byron White Director of Technology: Marvin Percival Clerk of the Board: Jane Hamilton Board Treasurer: Joyce Parson 1

4 The District s Accomplishments and Challenges Accomplishments: Oxford Public Schools are fully accredited through North Central Association Commission on Schools Accreditation and Kansas State Department of Education Quality Performance Accreditation. The grade configuration for the district is elementary (PreK-6) and secondary (grades 7-12). Both elementary and secondary students have achieved Adequate Yearly Progress (AYP) on State Assessments in Mathematics and Reading. School improvement efforts continue to focus in these areas. The graduation rate for students in Oxford Public Schools exceeds the state average at 9%. The attendance rate for students remains high at 96%. The district continues to focus on educational technology. Computers in the district have been updated and a mobile computer lab has been added. Buildings are in the process of becoming wireless, which will improve the accessibility for students and staff. The district is a member of the al Distance Learning Network, which offers 27 different courses during the school day, including college credit courses. Challenges: The greatest concern for the district is declining enrollment. Although this year s enrollment is only slightly less than last year, the largest classes in the high school will be graduating in the next two years. The upcoming classes and projections for future enrollment indicate that enrollment will decline over the next couple of years. This projected decline in enrollment will result in a reduction of budget authority for the school district at the same time costs continue to increase. Factors that negatively impact the budget are continued increases in health care insurance (increased 13% this year), salaries, supplies, textbooks, fuel and food. The costs associated with hiring and retaining highly qualified teachers will become a greater concern as area districts are able to offer incentives that entice potential and current employees. The district has experienced a decline in the number of applicants for teaching positions. As the federal and state governments continue to focus on improved education for all students, the local district finds itself struggling to address the unfunded mandates. Increased graduation requirements and services for at-risk students place a burden on an already tight budget. However, our goal is to provide the best educational opportunity for our students and the staff at Oxford USD 358 is committed to achieving this through increased student achievement and continual improvement of instructional practices. 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. Expenditures (1) 7. Student and al Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. (25 & 29: Other Supplemental Services) (3: Non- Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other Information - FTE 17. Miscellaneous Information Mill Rates by Fund 18. 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 2,333,863 56% 2,521,727 54% 8% 2,695,71 53% 7% Student & al Support 215,828 5% 355,822 8% 65% 395,118 8% 11% General Administration 212,914 5% 169,276 4% -2% 172,914 3% 2% School Administration (Building) 279,159 7% 345,161 7% 24% 311,61 6% -1% Operations & Maintenance 588,355 14% 615,795 13% 5% 749,482 15% 22% Capital Improvements 18,197 % 89,67 2% 393% 136,675 3% 52% Debt Services 389,721 9% 38,253 8% -2% 381,569 8% % 166,8 4% 187,488 4% 13% 29,362 4% 12% Total Expenditures 4,24,45 1% 4,665,192 1% 11% 5,51,792 1% 8% Amount per Pupil $1,632 $11,663 1% $12,629 8% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), 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, Area Vocational Education, and Special Education Coop. 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: - 1 Operations & Maintenance - 26 Student & al Support - 21 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Transfers ,, Summary of Total Expenditures By Function (All Funds) 2,5, 2,, 1,5, ,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Capital Improvements 3% Operations & Maintenance 15% School Administration (Building) 6% Summary of Total Expenditures By Function (All Funds) Debt Services 8% 4% 53% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services General Administration 3% Student & al Support 8% 1/6/26 9:25 AM Sumexpen.xls Page 1 of 19

8 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,526,436 59% 1,452,682 54% -5% 1,532,838 54% 6% Student & al Support 144,5 6% 24,154 8% 41% 237,767 8% 16% General Administration 25,521 8% 163,594 6% -2% 166,67 6% 2% School Administration (Building) 269,52 1% 326,95 12% 21% 29,23 1% -11% Operations & Maintenance 26,258 1% 356,75 13% 37% 398,512 14% 12% Capital Improvements % % % % % 16,423 6% 174,382 7% 9% 194,469 7% 12% Total Expenditures 2,566,19 1% 2,677,657 1% 4% 2,82,423 1% 5% Amount per Pupil $6,49 $6,694 3% $7,51 5% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. Summary of General Fund Expenditures by Function 1,8, 1,6, 1,4, 1,2, 1,, 8, , 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function Operations & Maintenance 14% School Administration (Building) 1% General Administration 6% 7% Student & al Support 8% 55% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/6/26 9:25 AM Sumexpen.xls Page 2 of 19

9 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 169,694 53% 84,441 38% -5% 15,419 35% 25% Student & al Support 13,647 4% 66,69 3% 388% 67, 22% 1% General Administration % % % % % School Administration (Building) % 4,768 2% % 5, 2% 5% Operations & Maintenance 134,143 42% 65,693 3% -51% 121,222 41% 85% Capital Improvements % % % % % % % % % % Total Expenditures 317,484 1% 221,511 1% -3% 298,641 1% 35% Amount per Pupil $83 $554-31% $747 35% 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 Fund Expenditures by Function 18, 16, 14, 12, 1, , 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 41% School Administration (Building) 2% 35% Student & al Support 22% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/6/26 9:25 AM Sumexpen.xls Page 3 of 19

10 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,696,13 59% 1,537,123 53% -9% 1,638,257 53% 7% Student & al Support 158,147 5% 27,763 9% 71% 34,767 1% 13% General Administration 25,521 7% 163,594 6% -2% 166,67 5% 2% School Administration (Building) 269,52 9% 33,863 11% 23% 295,23 9% -11% Operations & Maintenance 394,41 14% 422,443 15% 7% 519,734 17% 23% Capital Improvements % % % % % 16,423 6% 174,382 6% 9% 194,469 6% 12% Total Expenditures 2,883,674 1% 2,899,168 1% 1% 3,119,64 1% 8% Amount per Pupil $7,293 $7,248-1% $7,798 8% The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together the 'General Fund' and 'Supplemental General Fund' line items. Summary of General and Supplemental General Fund Expenditures by Function 1,8, 1,6, 1,4, 1,2, ,, 8, 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 6% Operations & Maintenance 17% School Administration (Building) 9% General Administration 5% Student & al Support 1% 53% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/6/26 9:25 AM Sumexpen.xls Page 4 of 19

11 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 435,234 1% 51,975 1% 15% 579, 1% 15% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % % 842 % % % -1% Total Expenditures 435,234 1% 52,817 1% 16% 579, 1% 15% Amount per Pupil $1,11 $1,257 14% $1,448 15% 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 7, 6, 5, 4, 3, , 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1% 1/6/26 9:25 AM Sumexpen.xls Page 5 of 19

12 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,526,436 1,452,682-5% 1,532,838 6% Federal Funds 67,727 64,855-4% 68,535 6% Supplemental General 169,694 84,441-5% 15,419 25% At Risk (4yr Old) 9,93 3, 22% At Risk (K-12) 94,52 18,913 16% Bilingual Education % % Capital Outlay 1,58 46, % 32, -31% Driver Education 4,264 2,94-31% 5, 7% Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 1,549 1,76 14% 5,24 198% Special Education 435,234 51,975 15% 579, 15% Vocational Education 54,55 183,49 236% 141,88-23% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 7,194 78,413 12% 87,38 11% Contingency Reserve % Text Book & Student Material 2,635 1,52-6% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,333,863 2,521,727 8% 2,695,71 7% Enrollment (FTE)* % 4. % Amount per Pupil 5,93 6,34 7% 6,738 7% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,333,863 2,521,727 8% 2,695,71 7% 3,, Expenditures 2,5, 2,, 1,5, 1,, 5, Expenditures 1,8, 1,6, 1,4, 1,2, 1,, 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. 1/6/26 9:25 AM Sumexpen.xls Page 6 of 19

13 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 144,5 24,154 41% 237,767 16% Federal Funds 34,198 4,18 17% 37,13-8% Supplemental General 13,647 66,69 388% 67, 1% At Risk (4yr Old) % At Risk (K-12) 22,513 23,188 3% Bilingual Education % % Capital Outlay 1,829-1% 2, % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development 12,216 1,34-18% 17,5 74% Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,879 9,594 63% 1,65 11% Contingency Reserve % Text Book & Student Material 3,559 2,738-23% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 215, ,822 65% 395,118 11% Enrollment (FTE)* % 4. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 215, ,822 65% 395,118 11% Amount per Pupil $542 $939 73% $988 5% Student and al Support Expenditures 45, 4, 35, 3, 25, 2, 15, 1, 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. 1/6/26 9:25 AM Sumexpen.xls Page 7 of 19

14 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 25, ,594-2% 166,67 2% Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % 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 7,393 5,682-23% 6,37 11% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 212, ,276-2% 172,914 2% Enrollment (FTE)* % 4. % Amount per Pupil % 432 2% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 212, ,276-2% 172,914 2% 25, General Administration Expenditures 2, 15, 1, 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. 1/6/26 9:25 AM Sumexpen.xls Page 8 of 19

15 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 269,52 326,95 21% 29,23-11% Federal Funds % % Supplemental General 4,768 % 5, 5% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 374-1% 5 % 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 9,733 14,298 47% 15,871 11% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 279, ,161 24% 311,61-1% Enrollment (FTE)* % 4. % Amount per Pupil % 779-1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 279, ,161 24% 311,61-1% School Administration Expenditures 4, 35, 3, 25, 2, 15, 1, 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. 1/6/26 9:25 AM Sumexpen.xls Page 9 of 19

16 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 26, ,75 37% 398,512 12% Federal Funds % % Supplemental General 134,143 65,693-51% 121,222 85% At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay 8,536-1% 1, % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service 178, ,588 4% 211,13 14% 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 6,419 7,764 21% 8,618 11% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 588, ,795 5% 749,482 22% Enrollment (FTE)* % 4. % Amount per Pupil 1,488 1,539 3% 1,874 22% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 588, ,795 5% 749,482 22% 8, Operations and Maintenance Expenditures 7, 6, 5, 4, 3, 2, 1, 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. 1/6/26 9:25 AM Sumexpen.xls Page 1 of 19

17 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 16, ,382 9% 194,469 12% Federal Funds % % Supplemental General % % At Risk (4yr Old) % At Risk (K-12) % Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 842 % -1% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,585 12,264 12% 14,893 21% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 166,8 187,488 13% 29,362 12% Enrollment (FTE)* % 4. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 166,8 187,488 13% 29,362 12% 25, 2, 15, 1, 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. 1/6/26 9:25 AM Sumexpen.xls Page 11 of 19

18 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 % % Capital Outlay 18,197 89,67 393% 136,675 52% 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 #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 18,197 89,67 393% 136,675 52% Enrollment (FTE)* % 4. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 18,197 89,67 393% 136,675 52% Capital Improvements (4) 16, 14, 12, 1, 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. 1/6/26 9:25 AM Sumexpen.xls Page 12 of 19

19 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 % % 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 #1 389,721 38,253-2% 381,569 % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 389,721 38,253-2% 381,569 % Enrollment (FTE)* % 4. % Amount per Pupil % 954 % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 389,721 38,253-2% 381,569 % Debt Services (51) 45, 4, 35, 3, 25, 2, 15, 1, 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. 1/6/26 9:25 AM Sumexpen.xls Page 13 of 19

20 Transfers (52) USD# 358 % % inc/ inc/ Actual Actual dec Budget dec General 366, ,47 17% 4,176-7% Federal Funds % % Supplemental General 22, ,15 12% 52, 4% At Risk (4yr Old) % At Risk (K-12) % 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 #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 586, ,485 56% 92,176-1% Enrollment (FTE)* % 4. % Amount per Pupil 1,484 2,286 54% 2,255-1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 586, ,485 56% 92,176-1% Transfers (52) 1,, 9, 8, 7, 6, 5, 4, 3, 2, 1, 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. 1/6/26 9:25 AM Sumexpen.xls Page 14 of 19

21 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 24 July 1, 25 July 1, 26 General Federal Funds 18,264 9,73 8,469 Supplemental General 41,89 55,265 43,36 At Risk (4yr Old) 5,7 At Risk (K-12) 29,25 Bilingual Education Capital Outlay 359, , ,892 Driver Training 15,393 13,829 13,479 Declining Enrollment Extraordinary School Program Food Service 55,978 47,23 59,828 Professional Development 12,396 11,18 14,624 Parent Education Program Summer School 5,799 4,82 5,24 Special Education 397, , ,984 Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 11,24 11,24 Text Book & Student Material 23,27 Bond & Interest 1 25, ,65 24,62 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,223,542 1,283,234 1,12,3 Enrollment (FTE)* Amount per Pupil 3,94 3,28 2,8 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 1,223,542 1,283,234 1,12,3 Unencumbered Cash Balances by Fund 1,4, 1,2, 1,, 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. 1/6/26 9:25 AM Sumexpen.xls Page 15 of 19

22 Reserve Funds Unencumbered Cash Balance USD# 358 July 1, 24 July 1, 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. 1/6/26 9:25 AM Sumexpen.xls Page 16 of 19

23 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % 4. 6% Enrollment (FTE)** % % 4. 1% 4. % Number of Students - Free Meals % 96 55% 87-9% 95 9% Number of Students - Reduced Meals % 45 % 43-4% 8 86% 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 1. FTE. 1/6/26 9:25 AM Sumexpen.xls Page 17 of 19

24 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) Bond & Interest 1 28% Supplemental General 35% General 37% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 1/6/26 9:25 AM Sumexpen.xls Page 18 of 19

25 Other Information USD# Actual Actual Budget Assessed Valuation $13,223,173 $13,889,456 $14,696,587 Bonded Indebtedness $4,23, $4,4, $4,25, Assessed Valuation $16,, $14,, $12,, $1,, $8,, $6,, $4,, $2,, $ Bonded Indebtedness $4,5, $4,, $3,5, $3,, $2,5, $2,, $1,5, $1,, $5, $ /6/26 9:25 AM Sumexpen.xls Page 19 of 19