USD #379 Clay County Schools

Transcription

1 USD #379 Clay County Schools

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 27-28 Budget General Information USD #: 379 Introduction Clay County Unified School District No. 379 is a public school district serving the people of Clay County, Kansas, and the surrounding area. It is the mission of the district to assure the opportunity for a student to develop to the highest possible level of success in enabling each person to become a coping, productive, and contributing member of our society. This mission is to be the focus of elected board members, the administration and the instructional and support staff of our district. Highways and access to larger metropolitan areas and recreational areas play a key role in the economic vitality of a community. Clay County is blessed with many of these assets. Two major highways run through Clay County. These are key arteries that can serve to maintain and stimulate new business opportunities for travelers and transportation. Clay County is close in proximity to several key attractions. The county is less than an hour drive from Kansas State University, which is a key asset. Not only does Manhattan provide employment opportunities for those who live in Clay County, but it also provides entertainment and educational opportunities. With the national rise of both the football and women s basketball programs, Clay County has the ability to offer a small town atmosphere close to a nationally known college sports town. Additionally, K-State offers important educational opportunities to the residents of Clay County through on-campus or outreach programs. Clay County is also within convenient driving distance to Junction City and Fort Riley; both of these cities provide additional employment opportunities to Clay County residents. Milford Lake, with a national reputation for outstanding fishing and being a host for a national fishing tournament this summer, offers unique untapped opportunities for Clay County. Board Members Brad Mason..President Andy Auld...Vice President Jean Frigon. Member Jeff Cannizzo..Member Mike Crimmins......Member Steve Debenham.. Member Tom Roth....Member Key Staff Superintendent: Mike Folks Associate or Assistant Superintendents: Cliff Williams Business Office Staff: Curriculum & Staff: Other Key Contacts: Director of Special Education: Marlise Tiffany Clerk of the Board: Lynn Ruthstrom Director of Technology: Ben Last Director of Transportation: Michael Urban Maintenance Coordinator: Preston Buckland Director of Food Service: Rose Landis 1

4 The District s Accomplishments and Challenges Accomplishments: Students achieve at high levels in Clay County Schools. There is high student involvement in extra-curricular activities. There is strong community support for good schools. Clay County has many assets that provide opportunities for economic development and the enhancement of community life. Multi-age grouping and small school have positive effects in the cognitive and affective realms, including higher student achievement. Many of our buildings have met the Standard of Excellence in Kansas Assessments. In every building in the district made the Standard of Excellence in Kansas Assessments in one of the two categories and a total of 25 grade level classes made the Standard of Excellence out of 32 total opportunities. Additionally, Longford Elementary School was awarded the prestigious Governors Award for being one of the top 5% of schools in the state in academic performance related to the Kansas Assessments and Clay Center Community Middle School was awarded the Kansas State Department of Educations Challenge Award for improvements made in the low socio-economic sub-group related too the Kansas Assessment AYP Rubric. The district has evaluated its technology infrastructure and is in the process of bringing it up to date. When the plan is completely implemented it will meet the district s needs for several years. The Interactive Television Rooms have been updated through grants, which will allow the district to communicate with schools throughout the state of Kansas and the world. New laptop computers were purchased for every teacher in the district to start the year in Technology infrastructure was greatly improved with the boards approval more than doubling the amount of Bandwidth available through our WAN and each building will be wireless capable by the start of the school year. Currently, an FTE al Building Budget is used throughout the district. Since its induction in 25, the district has been able to increase cash carry-over amounts in all carry-over funds, meet the goals established by the board in Capital Outlay, which is know just over 1million and carry-over approximately 11% of its audited budget without increasing taxes the last 3 years. The budget is currently in excellence because of the following variables: increased assessed evaluation of approximately 2 million a year for three consecutive years, the refinancing of bonds at a lower interest rate to allow for the mill levy rate to decrease, the closing of two outlying elementary schools 4 and 5 years ago, an enrollment in 6-7 that was up over the last year for the first time in 1 years and sound fiscal management by the board. Salaries have been increased for all employees that have been above the state averages the last three years.. The base pay plus fringe for a beginning teacher as gone from $3, in to $35, in or approximately 17%. The average teacher salary has increased from $38,157 in to an estimated $44,688 in 27-28, for an increase of approximately 17%. Classified salaries have been increased from an average of $21,849 in to an estimated $25, 634, which emulates all other salary increases at approximately 17%. Administrative salaries have increased from an average of $6,844 in to an estimated $66,723 or approximately 9.5%. Standard and Poor did an audit of all school districts in the state in and then rated each district efficiency comparing cost per pupil to achievement results. USD #379 was rated in the top third of all districts in the state of Kansas. The district voluntarily underwent an Efficiency Review Study in This study was commissioned and funded by legislators in 24. The following four protocol areas were study 2

5 by an outside group of professionals: 1) Leadership 2) Curriculum/Learning 3) Facilities Management and 4) Human Resources. This study provided goal setting opportunities for the board with several changes currently being implemented and others still being considered. Challenges: Since the school year, total enrollment in the district has declined by approximately 35 students. This decrease in the number of students has resulted in a loss of state funding for U.S.D. 379 schools, which in turn necessitated an increase in the local option budget for $ in to $2,3, in school year. Part of the increase in the local option budget was the result of the board of education s decision to include $25, of capital expenditures to this budget. This allows the district to receive state aid at 52% for these expenditures. These financial concerns coupled with the desire to provide a quality education for all students has created a dilemma for Clay County U.S.D. 379 schools. The district supports seven attendance centers. Four attendance centers are located in the town of Clay Center: Garfield Elementary, Lincoln Elementary, Clay Center Community Middle School, and Clay Center Community High School. Three attendance centers are located in what citizens referred to as outlaying communities: Longford Elementary, Wakefield Elementary, and Wakefield High School. These schools are situated within 15 to 25 miles of Clay Center. The district s unique configuration requires resources to be stretched across the three communities and complicates decision-making about equitable resource allocation; however, this has been greatly improved by the implementation of the FTE building budget. Additionally, like most Kansas school districts, teacher retirements and the shortage of teachers has been and will continue to be a big challenge. In the district had 12 certified retirements and it is estimated 8 to 1 teachers will retire each year for the next five years. Teacher recruitment and retention will be a major area of concentration over the next 5 plus years. The district has one outlying school in Longford, which is approximately 27 miles from Clay Center. This building needs a considerable amount of upkeep and with just over 3 students it will be a difficult decision whether to keep in open or to close its doors in the near future. 3

6 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) USD #379 Clay County originally piloted the Data Team fund accounting software in the early 8 s. As part of the pilot project fund accounting codes were established to meet the needs of USD #379. Eventually, the Kansas State Department of Education established a uniform coding system that was only used in part by USD #379 until FY3. As a result of the full implementation of appropriate codes from the Kansas Accounting handbook for Unified School Districts (22) changes in accounting procedures resulted in the appearance of significant increases in spending in areas such as. Increases in capital expenditures were primarily the result of mandatory capital improvements at the Clay Center Community Middle School resulting from excessive insurance claims due to the quality of the original construction. Other capital expenditures including furnishing for building improvements and additions as well as a large technology purchase accounted for additional increases in capital expenditures. Cash balances have been maintained or increased to soften the impact of continued declining enrollment and educational under-funding from the legislature. The district believes cash balances will be significantly depleted over the next two to three years in order to meet higher educational standards and maintain existing programs in the current economic environment. 2. Summary of General Fund Expenditures by Function The percentages shown in the budget continue to reflect a major expenditure of 1.7 million dollars for capital improvements because of the McKinley fire and anticipated expenditures to replace this facility. Additionally, legislative action has allowed for an increase of staff salaries and classroom supplies and equipment. 3. Summary of Supplemental General Fund Expenditures by Function The increase in these expenditures was the result of some major increases in fixed costs. 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) 4

7 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. 5

8 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 6

9 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 9,797,266 58% 9,911,914 6% 1% 11,47,341 58% 16% Student & al Support 1,353,42 8% 1,647,333 1% 22% 2,191,729 11% 33% General Administration 694,377 4% 658,91 4% -5% 723,37 4% 1% School Administration (Building) 617,28 4% 829,252 5% 34% 871,862 4% 5% Operations & Maintenance 1,286,917 8% 1,399,26 8% 9% 1,692,761 9% 21% Capital Improvements 1,33,538 8% 224,613 1% -83% 538,21 3% 14% Debt Services 54,456 3% 568,463 3% 13% 537,26 3% -5% 1,21,42 7% 1,292,374 8% 7% 1,685,48 9% 3% Total Expenditures 16,794,224 1% 16,532,11 1% -2% 19,71,437 1% 19% Amount per Pupil $12,654 $12,177-4% $14,45 19% 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 ,, 12,, Summary of Total Expenditures By Function (All Funds) 1,, 8,, ,, 4,, 2,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) Debt Services 3% 9% Capital Improvements 3% Operations & Maintenance 9% School Administration (Building) 4% General Administration 4% 57% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Student & al Support 11% 9/25/27 1:48 AM Sumexpen.xls Page 1 of 19

10 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 3,477,118 53% 3,455,61 51% -1% 3,56, 5% 3% Student & al Support 495,599 8% 495,891 7% % 528,5 7% 7% General Administration 455,85 7% 395,884 6% -13% 427,5 6% 8% School Administration (Building) 533,43 8% 75,453 11% 41% 782, 11% 4% Operations & Maintenance 1,74,554 16% 1,133,178 17% 5% 1,256,16 18% 11% Capital Improvements % % % % % 513,396 8% 512,429 8% % 564,632 8% 1% Total Expenditures 6,548,795 1% 6,743,436 1% 3% 7,118,792 1% 6% Amount per Pupil $4,934 $4,967 1% $5,219 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 4,, 3,5, 3,, 2,5, 2,, ,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function 8% Operations & Maintenance 18% School Administration (Building) 11% General Administration 6% Student & al Support 7% 5% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/25/27 1:48 AM Sumexpen.xls Page 2 of 19

11 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 966,134 82% 1,54,45 82% 9% 1,29,8 78% 15% Student & al Support 75,35 6% 114,78 9% 51% 15, 1% 31% General Administration 36,146 3% 36,83 3% % 5, 3% 39% School Administration (Building) 22, 2% 2,55 % -88% 2,2 1% 692% Operations & Maintenance 81,958 7% 8,49 6% -2% 125, 8% 55% Capital Improvements % % % % % % % % % % Total Expenditures 1,181,588 1% 1,287,246 1% 9% 1,555, 1% 21% Amount per Pupil $89 $948 6% $1,14 2% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 1,4, Summary of Supplemental General Fund Expenditures by Function 1,2, 1,, 8, , 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 8% School Administration (Building) 1% General Administration 3% Student & al Support 1% 78% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/25/27 1:48 AM Sumexpen.xls Page 3 of 19

12 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 4,443,252 57% 4,59,646 56% 1% 4,769,8 55% 6% Student & al Support 57,949 7% 69,969 8% 7% 678,5 8% 11% General Administration 491,231 6% 431,967 5% -12% 477,5 6% 11% School Administration (Building) 555,43 7% 753,3 9% 36% 82,2 9% 7% Operations & Maintenance 1,156,512 15% 1,213,668 15% 5% 1,381,16 16% 14% Capital Improvements % % % % % 513,396 7% 512,429 6% % 564,632 7% 1% Total Expenditures 7,73,383 1% 8,3,682 1% 4% 8,673,792 1% 8% Amount per Pupil $5,825 $5,915 2% $6,359 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 6,, 5,, 4,, ,, 2,, 1,, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 7% Operations & Maintenance 16% School Administration (Building) 9% General Administration 6% Student & al Support 8% 54% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/25/27 1:48 AM Sumexpen.xls Page 4 of 19

13 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,127,66 98% 1,224,98 97% 9% 1,57, 97% 28% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % 33 % % 1 % 23% Capital Improvements % % % % % 27,88 2% 36,65 3% 33% 44,6 3% 24% Total Expenditures 1,154,748 1% 1,261,6 1% 9% 1,614,7 1% 28% Amount per Pupil $87 $929 7% $1,184 27% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, , 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function 3% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 97% 9/25/27 1:48 AM Sumexpen.xls Page 5 of 19

14 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 3,477,118 3,455,61-1% 3,56, 3% Federal Funds 31, ,939-7% 299,42 3% Supplemental General 966,134 1,54,45 9% 1,29,8 15% At Risk (4yr Old) % % At Risk (K-12) 257,58 388,38 51% 55, 42% Bilingual Education 16,44 % 15, -7% Capital Outlay 3,615 58,959 93% 15, 154% Driver Education 13,585 6,677-51% 16,1 141% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 22,275 21,864-2% 7,6 223% Special Education 1,127,66 1,224,98 9% 1,57, 28% Cost of Living % Vocational Education 266, ,553 2% 345,476 8% Gifts/Grants 2,615 8,11 21% -1% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 349,75 46,88 16% 475, 17% Contingency Reserve % Text Book & Student Material 259,814 8,639-69% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 7,84,713 7,33,599 3% 8,261,18 13% Enrollment (FTE)* 1, , % 1,364. % Amount per Pupil 5,338 5,399 1% 6,56 12% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop 2,712,553 2,581,315-5% 3,29,323 24% TOTAL 9,797,266 9,911,914 1% 11,47,341 16% 14,, Expenditures 12,, 1,, 8,, 6,, 4,, 2,, Expenditures 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 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. 9/25/27 1:48 AM Sumexpen.xls Page 6 of 19

15 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 495, ,891 % 528,5 7% Federal Funds 4,24 7,493 78% 26, % Supplemental General 75,35 114,78 51% 15, 31% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay % 1, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 34,941 3,53-13% 71, 133% Parent Education Program 1,552 % 112,538 12% Summer School % % Special Education % % Cost of Living % Vocational Education 35,16 27,924-21% 1, 258% Gifts/Grants 53-1% % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 42,55 45,845 8% 52,5 15% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 688,37 822,286 19% 1,14,933 39% Enrollment (FTE)* 1, , % 1,364. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop 665, ,47 24% 1,5,796 27% TOTAL 1,353,42 1,647,333 22% 2,191,729 33% Amount per Pupil $1,2 $1,225 2% $1,67 31% Student and al Support Expenditures 2,5, 2,, 1,5, 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. 9/25/27 1:48 AM Sumexpen.xls Page 7 of 19

16 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 455,85 395,884-13% 427,5 8% Federal Funds 1,16 9,675-3% 7,696-2% Supplemental General 36,146 36,83 % 5, 39% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 6,784 19, % 5, 15% 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 17,558 17,192-2% 21,5 25% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 525, ,831-9% 556,696 16% Enrollment (FTE)* 1, , % 1,364. % Amount per Pupil % 48 16% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop 168,788 18,7 % 166,341-8% TOTAL 694, ,91-5% 723,37 1% 8, General Administration 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. 9/25/27 1:48 AM Sumexpen.xls Page 8 of 19

17 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 533,43 75,453 41% 782, 4% Federal Funds % 5,52 % Supplemental General 22, 2,55-88% 2,2 692% 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 % % Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 29,989 34,384 15% 4, 16% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 585,32 787,387 35% 847,72 8% Enrollment (FTE)* 1, , % 1,364. % Amount per Pupil % 621 7% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop 32,176 41,865 3% 24,142-42% TOTAL 617,28 829,252 34% 871,862 5% School Administration Expenditures 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. 9/25/27 1:48 AM Sumexpen.xls Page 9 of 19

18 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 1,74,554 1,133,178 5% 1,256,16 11% Federal Funds % % Supplemental General 81,958 8,49-2% 125, 55% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 46,717 22,552-52% 5, 122% Driver Training 4,692 18,41 292% 4, % Declining Enrollment % % Extraordinary School Program % % Food Service 34,342 33,13-4% 56,5 71% Professional Development % % Parent Education Program % % Summer School % % Special Education 33 % 1 23% Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 24,991 28,654 15% 35, 22% Contingency Reserve 62,767 % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,267,254 1,379,88 9% 1,562,971 13% Enrollment (FTE)* 1, , % 1,364. % Amount per Pupil 955 1,16 6% 1,146 13% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop 19,663 2,172 3% 129,79 543% TOTAL 1,286,917 1,399,26 9% 1,692,761 21% 1,8, Operations and Maintenance Expenditures 1,6, 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. 9/25/27 1:48 AM Sumexpen.xls Page 1 of 19

19 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 513, ,429 % 564,632 1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Capital Outlay 65, ,575 16% 175, 29% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 531, ,274-1% 656,598 25% Professional Development 1,359 1,379 1% 5, 263% Parent Education Program % % Summer School % % Special Education 27,88 36,65 33% 44,6 24% Cost of Living % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 34,988 4,115 15% 149, % Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,173,632 1,252,837 7% 1,595,475 27% Enrollment (FTE)* 1, , % 1,364. % Amount per Pupil % 1,17 27% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop 36,41 39,537 9% 9,5 128% TOTAL 1,21,42 1,292,374 7% 1,685,48 3% 1,8, 1,6, 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. 9/25/27 1:48 AM Sumexpen.xls Page 11 of 19

20 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 1,33, ,613-83% 538,21 14% 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,33, ,613-83% 538,21 14% Enrollment (FTE)* 1, , % 1,364. % Amount per Pupil 1, % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,33, ,613-83% 538,21 14% Capital Improvements (4) 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. 9/25/27 1:48 AM Sumexpen.xls Page 12 of 19

21 Debt Services Expenditures (51) USD# 379 % % 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 % % 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 % Bond & Interest #1 54, ,463 13% 537,26-5% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 54, ,463 13% 537,26-5% Enrollment (FTE)* 1, , % 1,364. % Amount per Pupil % 394-6% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 54, ,463 13% 537,26-5% Debt Services (51) 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. 9/25/27 1:48 AM Sumexpen.xls Page 13 of 19

22 Transfers (52) USD# 379 % % inc/ inc/ Actual Actual dec Budget dec General 1,532,932 1,75,43 11% 1,77,488 4% Federal Funds % % Supplemental General 766, ,754 6% 745, -8% 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 % % 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,299,21 2,518,184 1% 2,515,488 % Enrollment (FTE)* 1, , % 1,364. % Amount per Pupil 1,732 1,855 7% 1,844-1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,299,21 2,518,184 1% 2,515,488 % Transfers (52) 3,, 2,5, 2,, 1,5, 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. 9/25/27 1:48 AM Sumexpen.xls Page 14 of 19

23 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 25 July 1, 26 July 1, 27 General 18 1,446 Federal Funds Supplemental General 31,22 27,776 4,686 At Risk (4yr Old) At Risk (K-12) 75, Bilingual Education 1, Capital Outlay 1,98,261 1,7,683 1,53,21 Driver Training 61,623 65,555 75, Declining Enrollment Extraordinary School Program Food Service 125, 143, ,388 Professional Development 63,723 62,991 76,764 Parent Education Program Summer School 87,385 85,11 88,196 Special Education 623, ,39 648,725 Cost of Living Vocational Education 144,549 Gifts/Grants ,41 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 37, ,97 Text Book & Student Material 225, ,222 Bond & Interest 1 49, , ,18 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 3,925,18 3,146,381 3,3,478 Enrollment (FTE)* 1, , ,364. Amount per Pupil 2,957 2,317 2,22 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop 456,15 644, ,198 TOTAL 4,381,33 3,791,348 3,761,676 Unencumbered Cash Balances by Fund 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, July 1, 25 July 1, 26 July 1, 27 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. 9/25/27 1:48 AM Sumexpen.xls Page 15 of 19

24 Reserve Funds Unencumbered Cash Balance USD# 379 July 1, 25 July 1, 26 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 25 July 1, 26 *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. 9/25/27 1:48 AM Sumexpen.xls Page 16 of 19

25 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 1, , % 1, % 1, % 1,364. 1% Enrollment (FTE)** 1, , % 1, % 1, % 1,364. % Number of Students - Free Meals % 297-3% 278-6% 31 12% Number of Students - Reduced Meals % 21 8% 219 9% % 16. 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 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/25/27 1:48 AM Sumexpen.xls Page 17 of 19

26 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 & 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) Supplemental General 4% Bond & Interest 1 12% General 48% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/25/27 1:48 AM Sumexpen.xls Page 18 of 19

27 Other Information USD# Actual Actual Budget Assessed Valuation $56,642,313 $6,65,41 $62,184,862 Bonded Indebtedness $5,755, $5,735, $5,4, Assessed Valuation $7,, $6,, $5,, $4,, $3,, $2,, $1,, $ Bonded Indebtedness $7,, $6,, $5,, $4,, $3,, $2,, $1,, $ /25/27 1:48 AM Sumexpen.xls Page 19 of 19