Introduction. Board Members

Transcription

1 USD 23 Spring Hill

2 Budget General Information USD #: 23 Introduction The Spring Hill School District provides quality educational opportunities for students in Spring Hill, Olathe, Overland Park, and unincorporated areas of Johnson and Miami County. The district encompasses 71 square miles, and it has a growing student population that continues to be focused on academic achievement and personal growth. More than 2,3 students attend classes in five traditional schools: three elementary, one middle, and a high school. The district also charters an online middle and high school, which is detailed below. The district has been recognized nationally for its academic and technology programs. Insight School of Kansas, which is authorized by the Spring Hill Unified School District, opened in the fall of 28 and has grown to more than 5 students. Insight School of Kansas is a virtual school with classes taken online by elementary through high school students. Additional information regarding Insight School can be found at In addition, Spring Hill School District provides a full range of inclusive special education service for students with disabilities and gifted capabilities. Services can start as early as age three and continue to age 21, as appropriate. A full-time School Resource Officer serves the district with a focus on safety and discipline. Spring Hill High School and all of the district s schools continue to provide a safe environment where students can learn and teachers can teach. Board Members Nels Anderson Board President (913) Doug Updike Board Vice President (913) Eric Boyle (913) Brent Hoffman (913) Sharon Mitchell (913) Chuck Willis (913) Jason Winbolt (913)

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4 Key Staff Superintendent: Assistant Superintendent: Business Office Staff: Curriculum & Instruction Staff: Other Key Contacts: Dr. Barton L. Goering Dr. Wayne Burke Doug Schwinn, Director of Business & Treasurer Dr. Karen Brack, Director of Curriculum & Instruction Dr. Thomas Lawson, Director of Special Services Christine Splichal, Director of Communications Candace Kramer, Clerk of the Board

5 Our District Accomplishments About Our Students All district schools made Adequate Yearly Progress as determined by the Kansas State Department of Education for the 1th year in a row. In addition, district schools earned more than 25 Standards of Excellence. District students scored above national averages in reading and math on MAP tests. More than 85 percent of graduates continue their education after graduation More than 8 percent student participation in a wide range of extracurricular activities At Spring Hill High School, career pathways are being implemented for agriculture, family and consumer sciences, and business in order to incorporate 21 st Century learning skills. Elements of 21 st Century learning include the emphasis on core subjects, and developing life-long learning skills through the use of technology and real world applications. About Our Staff The board recognized Katy Seibold and Karla DeCoster for their selections as 214 Spring Hill Teachers of the Year. Approximately 375 employees serve the district, including teachers, nurses, classified staff and administrators Seventy percent of faculty have advanced degrees Spring Hill faculty average 15 years of experience Presenters at many local, regional and national conferences Local and regional grant winners Innovation Participation in KCPL s MPower Program saves energy and provides cost savings. Multi-Tier Systems of Supports, data-based monitoring for instructional decisionmaking empowers each student to achieve high standards New Teacher Academy, 4-hour induction program for all new teachers Olweus Bullying Prevention Program in all buildings Insight School of Kansas, the district s virtual on-line school, offers educational opportunities to elementary through high school students across the state Advanced placement and College Now courses Leader in Technology More than 1,5 networked computers, wireless laptop carts throughout the district and 15 classroom technology packages, and ipads for all teachers Skyward Family/Student Access used to view student education information and communicate with district families Adoption of new technologies, like Google Apps and Moodle, for student and staff use Communications tools, including the district s web site, Facebook site and messaging system, help keep parents updated.

6 Challenges The district is experiencing an increasing enrollment that is expected to double within the next 1 years. The challenge will be to maintain the district s high quality education and small town values while planning for future expansion. The June 211 passage of a $39 million bond meant that deferred and upcoming maintenance and technology needs as well as classroom capacity requirements could be addressed without raising the mill levy. However, this bond issue will only address capital needs for the next five years. Based on current growth estimates, additional planning for future expansion will be imperative. The recent economic downturn has led to unprecedented budget cuts at the state level. Trying to maintain a high level educational experience for district children with fewer dollars has become increasingly more difficult. Due to current economic conditions, the number of grants available has vastly declined and difficult to secure, which makes it more difficult to supplement the operating budget. Through fiscally responsible management and work to enhance revenues, the Spring Hill School District has developed a budget for that meets the needs of its students, which is the focus. The need for future planning is critical as the district faces continued state funding reductions, an uncertain economic climate, and a growing student population. The Spring Hill Board of Education welcomes input and involvement from parents and patrons as the board sets the course and direction of the district.

7 Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Instruction Expenditures (1) 7. Student and Instructional Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. Other Costs (25 & 29: Other Supplemental Services) (3: Non-Instruction Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information - Transfers 15. Miscellaneous Information Unencumbered Cash Balance by Fund 16. Reserve Funds Unencumbered Cash Balance 17. Other Information - FTE 18. Miscellaneous Information Mill Rates by Fund 19. Other Information Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the Amount Per Pupil is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time.

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

9 USD# 23 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 15,21,85 52% 15,392,273 5% 1% 17,83,847 51% 16% Student Support Services 1,277,36 4% 1,253,161 4% -2% 1,384,815 4% 11% Instructional Support Services 631,48 2% 551,499 2% -13% 62,15 2% 9% General Administration 433,867 1% 54,267 2% 25% 495,85 1% -8% School Administration (Building) 1,386,344 5% 1,333,311 4% -4% 1,397,5 4% 5% Operations & Maintenance 2,358,8 8% 2,296,625 8% -3% 2,554,75 7% 11% Transportation 1,19,643 4% 1,7,622 4% -4% 1,288, 4% 2% Food Services 1,99,12 4% 1,99,762 4% % 1,42,344 4% 28% Capital Improvements 155,428 1% 46,78 2% 196% 1,295, 4% 181% Debt Services 4,986,776 17% 5,743,485 19% 15% 5,973,77 17% 4% Other Costs 744,161 3% 812,65 3% 9% 941, 3% 16% Total Expenditures* 29,384,694 1% 3,553,148 1% 4% 35,138,918 1% 15% Amount per Pupil $1,814 $11,147 3% $1,957-2% Current Expenditures** 24,254,478 1% 24,549,921 1% 1% 28,373,664 1% 16% Amount per Pupil $8,926 $8,957 % $8,848-1% Percent of Expenditures Instruction*** (Total Expenditures) 15,148,858 52% 15,347,147 5% -2% 17,457,3 5% % Instruction*** (Current Expenditures) 15,148,858 62% 15,347,147 63% 1% 17,457,3 62% -1% * The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond & Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement, Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund and Special Education Coop Fund. ** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) *** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63) Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also. Further definition of what goes into each category: Instruction - 1 Transportation - 27 Student Support Services - 21 Food Service - 31 Instructional Support Services - 22 Other Costs - 25/29 and 33 General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Operations & Maintenance - 26 Transfers ,, 16,, 14,, 12,, 1,, 8,, 6,, 4,, 2,, 17,83,847 Summary of Total Expenditures by Function (All Funds) 5,973,77 1,384,815 1,397,5 2,554,75 62,15 495,85 1,288, 1,42,344 1,295, 941, Summary of Total Expenditures by Function School Administration (Building) 4% Capital Improvements 4% Transportation 3% Operations & Maintenance 7% Food Services 4% Debt Services 17% Other Costs 3% General Administration 1% Instructional Support 2% Instruction 51% Student Support Services 4% Instruction Student Support Services Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/9/213 12:11 PM Sumexpen.xlsx Page 1 of 24

10 USD# 23 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,825,749 41% 4,585,5 46% 2% 4,799,73 46% 5% Student Support 564,132 6% 599,628 6% 6% 68,6 6% 1% Instructional Support 532,677 6% 455,338 5% -15% 474, 5% 4% General Administration 346,756 4% 445,89 5% 29% 332,2 3% -25% School Administration (Building) 1,273,33 14% 1,29,253 12% -5% 1,272,5 12% 5% Operations & Maintenance 1,194,767 13% 1,13,168 1% -15% 1,83, 1% 7% Transportation 868,272 9% 818,163 8% -6% 1,25, 1% 25% Capital Improvements % % % % % Other Costs 691,941 7% 752,58 8% 9% 878, 8% 17% Total Expenditures 9,297,597 1% 9,878,917 1% 6% 1,473,3 1% 6% Amount per Pupil $3,422 $3,64 5% $3,266-9% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 5,, 4,799,73 Summary of General Fund Expenditures 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 68,6 474, 332,2 1,272,5 1,83, 1,25, 878, Summary of General Fund Expenditures by Function Transportation 1% Operations & Maintenance 1% School Administration (Building) 12% General Administration 3% Instructional Support 5% Other Costs 8% Student Support 6% Instruction 46% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/9/213 12:11 PM Sumexpen.xlsx Page 2 of 24

11 USD# 23 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,419,348 76% 3,21,762 72% -12% 2,99,31 7% -1% Student Support % % % % % Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 1,53,289 24% 1,131,319 27% 7% 1,274,5 3% 13% Transportation % % % % % Capital Improvements % 11,14 % % % -1% Other Costs 2,839 % 3,751 % 32% 3, % -2% Total Expenditures 4,475,476 1% 4,167,972 1% -7% 4,267,81 1% 2% Amount per Pupil $1,647 $1,521-8% $1,331-12% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. Summary of Supplemental General Expenditures by Function 3,5, 3,, 2,99,31 2,5, 2,, 1,5, 1,, 1,274, , 3, Summary of Supplemental General Fund Expenditures by Function Instruction Operations & Maintenance 3% Instruction 7% Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/9/213 12:11 PM Sumexpen.xlsx Page 3 of 24

12 USD# 23 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 7,245,97 53% 7,66,812 54% 5% 7,79,4 53% 2% Student Support 564,132 4% 599,628 4% 6% 68,6 4% 1% Instructional Support 532,677 4% 455,338 3% -15% 474, 3% 4% General Administration 346,756 3% 445,89 3% 29% 332,2 2% -25% School Administration (Building) 1,273,33 9% 1,29,253 9% -5% 1,272,5 9% 5% Operations & Maintenance 2,248,56 16% 2,144,487 15% -5% 2,357,5 16% 1% Transportation 868,272 6% 818,163 6% -6% 1,25, 7% 25% Capital Improvements % 11,14 % % % -1% Other Costs 694,78 5% 756,259 5% 9% 881, 6% 16% Total Expenditures 13,773,73 1% 14,46,889 1% 2% 14,74,84 1% 5% Amount per Pupil $5,69 $5,125 1% $4,597-1% 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 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, 7,79,4 68,6 474, 332,2 1,272,5 2,357,5 1,25, 881, Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 16% Transportation 7% School Administration (Building) 9% General Administration 2% Instructional Support 3% Other Costs 6% Student Support 4% Instruction 53% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/9/213 12:11 PM Sumexpen.xlsx Page 4 of 24

13 29,318 12,993 13,65 227, , , 547, , , 2,457,929 2,63,912 2,777, USD# 23 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,457,929 75% 2,63,912 77% 6% 2,777, 77% 7% Student Support 547,915 17% 564,946 17% 3% 575, 16% 2% Instructional Support % % % % % General Administration 29,318 1% 12,993 % -56% 13,65 % 5% School Administration (Building) % % % % % Operations & Maintenance % % % % % Transportation 227,166 7% 219,948 6% -3% 238, 7% 8% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,262,328 1% 3,41,799 1% 4% 3,63,65 1% 6% Amount per Pupil $1,21 $1,241 3% $1,124-9% 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 3,, 2,5, 2,, 1,5, 1,, , Summary of Special Education Fund by Function Transportation 7% Student Support 16% Instruction Student Support Instructional Support Instruction 77% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/9/213 12:11 PM Sumexpen.xlsx Page 5 of 24

14 USD# 23 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 3,825,749 4,585,5 2% 4,799,73 5% Federal Funds 185, ,757 3% 177,652-7% Supplemental General 3,419,348 3,21,762-12% 2,99,31-1% At Risk (4yr Old) 31,5 3,34-2% 45,5 5% At Risk (K-12) 852, ,788-1% 933, 11% Bilingual Education 32,458 32,767 1% 46,5 42% Virtual Education 2,419,2 2,247,243-7% 3,648,344 62% Capital Outlay 52,947 45,126-15% 346, % Driver Education 22,199 2,917-6% 39,3 88% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 2,457,929 2,63,912 6% 2,777, 7% Cost of Living % % Vocational Education 321, ,159-21% 465, 83% Gifts/Grants 37,725 48,61 27% 11, 129% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 1,155,11 967,193-16% 1,425, 47% Contingency Reserve % Text Book & Student Material 112, ,62 92% Activity Fund 275, ,172 3% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 15,21,85 15,392,273 1% 17,83,847 16% Enrollment (FTE)* 2, ,74.9 1% 3, % Amount per Pupil 5,594 5,616 % 5,552-1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 15,21,85 15,392,273 1% 17,83,847 16% 18,, 17,5, 17,, 16,5, 16,, 15,5, 15,, 14,5, 14,, 13,5, Instruction Expenditures 17,83,847 15,21,85 15,392, ,, 4,, 3,, 2,, 1,, Instruction Expenditures 4,585,5 4,799,73 3,825,749 3,419,348 3,21,762 2,99,31 2,457,929 2,63,912 2,777, 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. 9/9/213 12:11 PM Sumexpen.xlsx Page 6 of 24

15 USD# 23 Student Support Expenditures (21) % % inc/ inc/ Actual Actual dec Budget dec General 564, ,628 6% 68,6 1% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 64,163-1% 5, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 42,797 21,588-5% 63, % Summer School % % Special Education 547, ,946 3% 575, 2% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 58,353 66,999 15% 88, 31% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,277,36 1,253,161-2% 1,384,815 11% Enrollment (FTE)* 2, ,74.9 1% 3, % Amount per Pupil % 432-6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,277,36 1,253,161-2% 1,384,815 11% Amount per Pupil $64 $575-5% $62 5% Student Support Expenditures 1,4, 1,38, 1,36, 1,34, 1,32, 1,3, 1,28, 1,26, 1,24, 1,22, 1,2, 1,18, 1,384,815 1,277,36 1,253, 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. 9/9/213 12:11 PM Sumexpen.xlsx Page 7 of 24

16 USD# 23 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 532, ,338-15% 474, 4% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 53,357 44,64-17% 73,15 66% 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 45,374 52,97 15% 55, 6% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 631,48 551,499-13% 62,15 9% Enrollment (FTE)* 2, ,74.9 1% 3, % Amount per Pupil % 188-7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 631,48 551,499-13% 62,15 9% Amount per Pupil $232 $21-13% $188-7% Instructional Support Expenditures 64, 631,48 62, 6, 62,15 58, 56, 551,499 54, 52, 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. 9/9/213 12:11 PM Sumexpen.xlsx Page 8 of 24

17 USD# 23 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 346, ,89 29% 332,2-25% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 29,318 12,993-56% 13,65 5% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense 1,547 27, % 1, 267% School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 47,246 54,246 15% 5, -8% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 433,867 54,267 25% 495,85-8% Enrollment (FTE)* 2, ,74.9 1% 3, % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 433,867 54,267 25% 495,85-8% General Administration Expenditures 6, 5, 433,867 54, ,85 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/9/213 12:11 PM Sumexpen.xlsx Page 9 of 24

18 USD# 23 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 1,273,33 1,29,253-5% 1,272,5 5% Federal Funds 8,435 3,953-53% -1% Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,66 12,15 15% 125, 4% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,386,344 1,333,311-4% 1,397,5 5% Enrollment (FTE)* 2, ,74.9 1% 3, % Amount per Pupil % 436-1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,386,344 1,333,311-4% 1,397,5 5% 1,4, 1,39, 1,38, 1,37, 1,36, 1,35, 1,34, 1,33, 1,32, 1,31, 1,3, School Administration Expenditures 1,397,5 1,386,344 1,333, 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. 9/9/213 12:11 PM Sumexpen.xlsx Page 1 of 24

19 USD# 23 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 1,194,767 1,13,168-15% 1,83, 7% Federal Funds % % Supplemental General 1,53,289 1,131,319 7% 1,274,5 13% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education 4,973 % 47,65 16% Capital Outlay % % Driver Training 4,751 4,178-12% 7,5 8% Declining Enrollment % % Extraordinary School Program % % Food Service 3,643 2,474-33% 42,1 16% 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 75,35 86,513 15% 1, 16% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,358,8 2,296,625-3% 2,554,75 11% Enrollment (FTE)* 2, ,74.9 1% 3, % Amount per Pupil % 797-5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,358,8 2,296,625-3% 2,554,75 11% Operations and Maintenance Expenditures 2,6, 2,55, 2,554,75 2,5, 2,45, 2,4, 2,35, 2,3, 2,25, 2,2, 2,358,8 2,296,625 2,15, 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. 9/9/213 12:11 PM Sumexpen.xlsx Page 11 of 24

20 USD# 23 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 868, ,163-6% 1,25, 25% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 14,25 32, % 25, -23% Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 227, ,948-3% 238, 8% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,19,643 1,7,622-4% 1,288, 2% Enrollment (FTE)* 2, ,74.9 1% 3, % Amount per Pupil % 42 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,19,643 1,7,622-4% 1,288, 2% Transportation Expenditures 1,4, 1,288, 1,2, 1,, 8, 6, 4, 2, 1,19,643 1,7, 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. 9/9/213 12:11 PM Sumexpen.xlsx Page 12 of 24

21 USD# 23 Food Services Expenditures (31) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 1,72,94 1,68,753 % 1,355,148 27% 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 27,8 31,9 15% 47,196 52% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,99,12 1,99,762 % 1,42,344 28% Enrollment (FTE)* 2, ,74.9 1% 3, % Amount per Pupil % 437 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,99,12 1,99,762 % 1,42,344 28% Food Service Expenditures 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 1,99,12 1,99,762 1,42, 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. 9/9/213 12:11 PM Sumexpen.xlsx Page 13 of 24

22 USD# 23 Other Costs (25 & 29: Other Supplemental Services) (33: Community Services Operations) % % inc/ inc/ Actual Actual dec Budget dec General 691, ,58 9% 878, 17% Federal Funds % % Supplemental General 2,839 3,751 32% 3, -2% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 49,381 55,86 13% 6, 8% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 744, ,65 9% 941, 16% Enrollment (FTE)* 2, ,74.9 1% 3, % Amount per Pupil % 293-1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 744, ,65 9% 941, 16% Other Costs 1,, 9, 8, 7, 6, 5, 4, 3, 2, 1, 941, 812,65 744, 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. 9/9/213 12:11 PM Sumexpen.xlsx Page 14 of 24

23 USD# 23 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General 11,14 % -1% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 26,33 214, % 395, 84% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment 129,98 234,322 82% 9, 284% Temporary Note % % SUBTOTAL 155,428 46,78 196% 1,295, 181% Enrollment (FTE)* 2, ,74.9 1% 3, % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 155,428 46,78 196% 1,295, 181% Capital Improvements (4) 1,4, 1,295, 1,2, 1,, 8, 6, 46,78 4, 2, 155, 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. 9/9/213 12:11 PM Sumexpen.xlsx Page 15 of 24

24 USD# 23 Debt Services Expenditures (51) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 4,986,776 5,743,485 15% 5,973,77 4% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,986,776 5,743,485 15% 5,973,77 4% Enrollment (FTE)* 2, ,74.9 1% 3, % Amount per Pupil 1,835 2,95 14% 1,863-11% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,986,776 5,743,485 15% 5,973,77 4% Deb Services (51) 6,, 5,8, 5,6, 5,4, 5,2, 5,, 4,8, 4,6, 4,4, 5,973,77 5,743,485 4,986, 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. 9/9/213 12:11 PM Sumexpen.xlsx Page 16 of 24

25 USD# 23 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 5,533,16 5,286,258-4% 6,672,494 26% Federal Funds % % Supplemental General 462,886 92,274 95% 1,575, 75% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities 471,9 33,756-36% 395, 3% Special Reserve % KPERS Spec. Ret. Contribution % % Contingency Reserve % % Text Book & Student Material % % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 6,467,946 6,492,288 % 8,642,494 33% Enrollment (FTE)* 2, ,74.9 1% 3, % Amount per Pupil 2,38 2,369 % 2,695 14% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 6,467,946 6,492,288 % 8,642,494 33% Transfers (52) 9,, 8,, 7,, 6,, 5,, 4,, 3,, 2,, 1,, 6,467,946 6,492,288 8,642, 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. 9/9/213 12:11 PM Sumexpen.xlsx Page 17 of 24

26 USD# 23 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General Federal Funds 1,85 Supplemental General 593,4 1,5, ,475 At Risk (4yr Old) 1,14 8,964 8,66 At Risk (K-12) 77,31 7,421 9,122 Bilingual Education 4,759 4,31 4,74 Virtual Education Capital Outlay 812, ,136 65,913 Driver Training 32,753 33,713 37,156 Declining Enrollment Extraordinary School Program Food Service 112, , ,481 Professional Development 15,957 9,4 9,976 Parent Education Program 15, 13,53 13,215 Summer School Special Education 686, ,858 28,881 Cost of Living Vocational Education 59,312 49,332 3,52 Gifts/Grants 18,458 39,275 75,96 Special Liability 83,8 118, ,319 School Retirement Extraordinary Growth Facilities 1,377 27,84 Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 5,419 5,419 5,419 Text Book & Student Material 13, , ,379 Activity Fund 129, , ,269 Bond and Interest #1 5,994,685 7,668,643 7,347,294 Bond and Interest #2 No Fund Warrant Special Assessment 532, ,895 1,28,892 Temporary Note SUBTOTAL 9,819,179 11,675,18 11,292,951 Enrollment (FTE)* 2, ,74.9 3,26.9 Amount per Pupil 3,614 4,26 3,521 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 9,819,179 11,675,18 11,292,951 Unencumbered Cash Balances by Fund 12,, 1,, 9,819,179 11,675,18 11,292,951 8,, 6,, 4,, 2,, July 1, 211 July 1, 212 July 1, 213 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/9/213 12:11 PM Sumexpen.xlsx Page 18 of 24

27 Reserve Funds Unencumbered Cash Balance USD# 23 July 1, 211 July 1, 212 July 1, 213 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 211 July 1, 212 July 1, 213 *School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp, Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed in the Self Insured Fund to pay for claims which may arise from the categories listed above. 9/9/213 12:11 PM Sumexpen.xlsx Page 19 of 24

28 USD# 23 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 1, ,34.1 6% 2, % 2, % 2, % Enrollment (FTE)** 2, , % 2, % 2,74.9 1% 3, % Number of Students - Free Meals % 435 % 463 6% 5 8% Number of Students - Reduced Meals % 171 % % % FTE Enrollment for Budget Authority Enrollment (FTE)** Used for Calculating "Amount per Pupil" Low Income Students Free Meals Reduced Meals *FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk). ** FTE includes 9/2 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day kindergarten. For example, preschool students attending half days on September 2th would be counted as.5 FTE. Kindergarten students attending full time every day would be counted as 1. FTE. 9/9/213 12:11 PM Sumexpen.xlsx Page 2 of 24

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 #2... No Fund Warrant... Special Assessment Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission Rec Comm Employee Bnfts.. 1. TOTAL OTHER Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Extraordinary Special Assessment Growth Facilities 5% 4% Bond and Interest #1 32% General 31% Supplemental General 28% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond and Interest #1 Bond and Interest #2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/9/213 12:11 PM Sumexpen.xlsx Page 21 of 24

30 Other Information USD# Actual Actual Budget Assessed Valuation $123,125,551 $125,553,222 $132,996,29 Bonded Indebtedness $51,855, $89,925, $87,785, Assessed Valuation $134,, $132,996,29 $132,, $13,, $128,, $126,, $124,, $122,, $12,, $118,, $123,125,551 $125,553, Bonded Indebtedness $9,, $8,, $7,, $6,, $5,, $4,, $3,, $2,, $1,, $ $51,855, $89,925, $87,785, /9/213 12:11 PM Sumexpen.xlsx Page 22 of 24

31 USD 23 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 213 State Federal Local July 1, 214 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 17,145,497 14,855,632 2,289,865 XXXXXXXX Supplemental General 5,842,81 817,475 2,646,473 2,378,853 XXXXXXXX Adult Education At Risk (4yr Old) 45,5 8,66 4, 3,16 Adult Supplemental Education At Risk (K-12) 958, 9,122 1,, 51,122 Bilingual Education 46,5 4,74 45, 75 3,324 Virtual Education 3,695,994 3,695,994 Capital Outlay 791,547 65,913 25, 19,366 Driver Training 46,8 37,156 11,5 25, 26,856 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 1,397, ,481 9,56 358,978 25, 4, 856,565 4,336 Professional Development 73,15 9,976 65, 1,871 Parent Education Program 63,215 13,215 5, Summer School Special Education 3,63,65 28,881 56, 6, 2,911,5 2, 156,731 Vocational Education 465, 3,52 25, 4, 4, 3,52 Special Liability Expense Fund 1, 188,319 33, ,993 Special Reserve Fund XXXXXXXX Gifts and Grants 11, 75,96 75, 4,96 Textbook & Student Materials Revolving 134,379 XXXXXXXX School Retirement Extraordinary Growth Facilities 395, 395, 395, XXXXXXXXX KPERS Special Retirement Contribution 1,95,196 1,95,196 XXXXXXXXX Contingency Reserve 5,419 XXXXXXXXX Activity Funds 143,269 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 5,973,77 7,347,294 2,628,431 2,93,571 6,95,589 Bond and Interest #2 No Fund Warrant Special Assessment 9, , ,545 Temporary Note Coop Special Education Federal Funds 177,652 xxxxxxxxxxx 177,652 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 43,781,412 11,292,951 22,11,792 1,121,63 85, 8,642,494 9,724,931 8,14,319 Less Transfers 8,642,494 TOTAL Budget Expenditures $35,138,918 Sources of Revenue - - State, Federal, Local State Revenues 18,838,63 18,651,358 22,11,792 Federal Revenues 1,182,76 1,88,329 1,121,63 Local Revenues 17,687,872 16,923,52 18,452,425 Total Revenues 37,78,641 36,663,27 41,675,847 Revenues Per Pupil 13,877 13,376 12,996

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