Russell County USD 407

Transcription

1 Russell County USD 47

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

3 Budget General Information USD #: 47 Introduction Russell County USD 47 is a comprehensive K-12 school system. The district operates four attendance centers: Simpson Elementary, Bickerdyke Elementary, Ruppenthal Middle School, and Russell High School. The district has a comprehensive curriculum that allows our students to meet the Regents recommended curriculum, facilities are well maintained, and our technology ranks among the best in this area of Kansas. Russell County USD 47 covers 489 square miles. Jon Quinday, Board President John Fletcher, Board Vice-President Jerry Brown Tonya Murphy Kevin Ochs Raeleen Reinhardt Candi Wagner Board Members Key Staff : Superintendent: David W. Couch Business Manager: Vickie Russ Superintendent s Secretary/Board Clerk: Jane Cline Payroll Clerk/Food Service Director: Carolyn Herber Curriculum Director/Special Education Director: Kathy Cook Director of Transportation: Larry Bernard Director of Technology Zachary Meyer The District s Accomplishments and Challenges Accomplishments: The Outcomes-Based Curriculum in USD 47 focuses on basic skill and concept development at the elementary level. Our middle level offers an exploratory approach with students having the opportunity to sample a wide variety of subject areas and extracurricular programs. At the secondary level, both academic and vocational offerings are available. Our students test scores on local, state, and nationally norm-referenced tests are consistently high. Graduations and attendance rates are very high, and violent acts against others are extremely low. Challenges: USD 47 faces many challenges: Loss of State Funding Declining or stable, enrollment Rising costs of fuel, natural gas, and utilities Facilities need repair and/or replacement Lack of an adequate water supply for the city Extremely high health insurance costs 1

4 Summary of Total Expenditures by Function (All Funds) We make every effort attempt to apply as many of our resources to the classroom as possible. We are at or very near the recommended 65% to classroom instruction. Because of declining state aid and a loss of students, Russell County USD 47 lost about $75, for the school year, and the district lost approximately another $3, for the year. We are anticipating that enrollment may hold fairly stable for the coming year, and our General Fund and Local Options budgets will be about the same as last year. Since the 29-1 school year, our General Fund budget has dropped from about $7.4 million to this year s approximately $5.5 million for This has forced the district to make many changes in how we do business. However, we have managed to maintain a quality educational program for our students. Summary of General Fund Expenditures by Function We have made a diligent effort to concentrate our expenditures in the General Fund toward classroom instruction. We have made good progress in accomplishing this goal. We have been forced to devote more and more money to rising healthcare costs. Summary of Supplemental General Fund Expenditures by Function The majority of our Local Option Budget (LOB) is spent on health insurance, building budgets, and transfers to support Special Education, At Risk, Food Service, and other funds. Summary of General and Supplemental General Fund Expenditures by Function A study of total expenditures including both the General Fund and the Supplemental General Fund (LOB) shows a modest increase in expenditures. For , General Fund expenditures by function will be approximately 63% for instruction and Supplemental General expenditures by function will be about 78% for instruction. Summary of Special Education Fund by Function We must inflate the special education budget slightly in case we have an extremely high need child move into the district. We must allow for the possibility of needing to hire a new teacher, to purchase a specially equipped bus, etc. We never plan to spend the entire special education budget. We plan for approximately three months operating expenses as carryover. Although our general education student numbers have decreased significantly, our special education student population has not declined at a comparable rate. We must continue to spend more money on Special Education each year. We spend about 74% of Special Education budget on instruction and an additional 16% on student support. Instruction Expenditures (1) An increase in Instructional Expenditures is due to two factors: 1. Inflation 2. Realignment of budget line items to more accurately shows expenditures in the proper budget line item numbers. These two have resulted in a 7% increase in instructional expenditures for However, much of the increase is simply accurate reporting on proper line items in the total budget. 2

5 Student and Instructional Support Expenditures (21 & 22) Expenditures in Student and Instructional Support Expenditures appear, on the surface, to reflect an increase. However, this figure includes planned carryover amounts in special education. A more realistic assessment is that expenditures are only modestly increasing in all line items except special education. Special education expenditures continue to rise. Over the years, we have reduced the number of counselors, librarians, etc. out of necessity. Also, the increase reflects amounts budgeted for Professional Development and KPERS. We are not likely to spend the total amount budgeted in Professional Development. General Administration Expenditures (23) General administration expenditures reflect a 7% decrease in central administration (Business Manager, Food Service Director, and Board Clerk). This is due to reporting the business manager s salary in the proper line item. School Administration Expenditures (24) The 4% decrease reflects a change in one of the more experienced principals with a less experienced principal. Principal received a slight raise this year. Operations and Maintenance Expenditures (26) This budget shows a 19% decrease in total expenditures. This is due mainly to reductions in the General Fund and LOB. Other Costs (25 & 29: Other Supplemental Services) (3: Non-Instruction Services) These are not applicable for USD 47. Capital Improvements (4) Because of a major project ($855,15) involving putting Astroturf on our football field, our total Capital Outlay budget was more last year than for previous years. For the year, we show expenditure of the full budget, which is available if needed; but this does not mean that we will spend all of the funds that are budgeted. However, we do have some major projects that we must address, such as resurfacing our parking lot, electrical upgrades, and replacing water mains. Russell County USD 47 has no debt. Debt Services (5) Transportation Expenditures Projected expenditures reflect a 15% increase. However, except for KPERS pass through, total expenditures remain constant. 3

6 Other Support Services Expenditures These do not apply to Russell County USD 47. Food Service Expenditures Food Service expenditures show a 2% growth. However, except for KPERS, total expenditures remain constant. Transfers Without the ability to transfer funds from the General Fund and Local Option Budget, we could not maintain the other funds or operate programs to peak proficiency. Transfers for are as follows: Transfers from the General Fund: 95 Special Education 84 1,, 954 Vocational Education 85 6, 978 At Risk (K-12) ,127 Transfers from the Supplemental General Fund (Local Option Budget): 944 Food Service , 95 Special Education , 954 Vocational Education , 978 At Risk (K-12) 89 38,639 Unencumbered Cash by Fund Without having the ability to carry funds over, we might face the possibility of not being able to deal with emergency situations; and, more importantly, if the State is late with it s payments to us, we might not be able to meet payroll. Also, there are some funds that require carryover because we do not receive any state revenues for these funds until January. Funds with carryover and the amounts of the carryover are as follows: Fund Name July 1, 214 Unencumbered Cash Balance Dollar Amounts For Each Fund 53 Contingency Reserve Fund $556,83 Use for emergencies by BOE 18 Driver Education $1,784 For Summer Dr. Ed. program 26 Professional Development $88,244 Needed No state aid for PD 34 Vocational Education $13,759 Materials for approved classes 55 Textbook & Student Material Revolving $124,83 Science textbooks purchase planned 3 Special Education $656,637 Needed to operate until January TOTAL July 1 Unencumbered Cash Balance $1,45,337 All funds combined 4

7 Special Reserve Fund Unencumbered Cash Balance Because of escalating health insurance premiums, Russell County USD 47 joined with Blue Cross/Blue Shield of Kansas and created our own partially self-insured health insurance group. As of July I, 214, there was $661,229 in the fund. However, our insurance anniversary date is not until September 1, 214, and we must pay claims through that date. Also, we must maintain approximately $25, to pay the difference in anticipated costs and actual costs for our new plan, which will begin in September. Other Information FTE Due to declining enrollment, Russell County USD 47 uses the prior year s audited enrollment or a three-year average when planning for the next year s budget: The following reflects our three-year enrollment: FTE for was FTE for was 778.5, FTE projection for is 77. Based on the above anticipated numbers, it is to USD 47 s advantage to use the audited enrollment of when calculating next year s full time equivalency. When declining enrollment is combined with state aid levels that are far below the amount mandated by the courts, Russell County USD 47 faces some very difficult financial situations in the very near future. Miscellaneous Information Mill Rates by Fund The General Fund mill levy is 2 mills as set by the state. Russell County USD 47 is maxed in our Local Option Budget authority at 33% of the General Fund, which means that carryover and valuation dictate what taxes will be levied to support this fund. The mill levy has remained approximately 2 mills for the past few years. However, our percent of state aid dropped from 17% in to almost % for the year. The Capital Outlay mill levy is currently 8 mills, which is the maximum and which was approved by a resolution of the Board of Education on 5/12/214. Assessed Valuation and Bonded Indebtedness Russell County USD 47 has no bonded indebtedness. Valuation has increased in the county for the past three years as reflected by the following: 85,725,474 Final 212 Assessed Valuation (All funds except General.) 8,17,59 Final 212 General Fund Assessed Valuation 91,98,114 Final 213 Assessed Valuation (All funds except General.) 86,189,87 Final 213 General Fund Assessed Valuation 96,721, Assessed Valuation (All funds except General.) 9,975, General Fund Assessed Valuation 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 Assessed Valuation Cash Balances Headcount Enrollment Mill Levies Personnel (Certified/Non-Certified) Salary Reports Kansas Building Report Card Attendance Rate Graduation Rate Dropout Rate School Violence Assessments o Reading o Mathematics o Writing Graduates Passing Adv. Science Courses Graduates Passing Adv. Math Courses 6

9 USD# 47 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 5,49,823 61% 5,877,492 55% 7% 6,12,656 56% 4% Student Support Services 494,513 5% 53,715 5% 7% 581,386 5% 1% Instructional Support Services 115,25 1% 118,581 1% 3% 27,695 2% 75% Administration & Support 1,163,83 13% 1,239,167 12% 6% 1,18,419 11% -5% Operations & Maintenance 1,35,554 11% 1,25,487 1% -1% 1,164,62 11% 14% Transportation 174,949 2% 249,148 2% 42% 325,598 3% 31% Food Services 468,644 5% 515,62 5% 1% 527,457 5% 2% Capital Improvements 79,662 1% 1,154,668 11% 1349% 736,325 7% -36% Debt Services % % % % % Other Costs % % % % % Total Expenditures* 9,23, 1% 1,71,878 1% 19% 1,826,138 1% 1% Amount per Pupil $11,68 $13,758 18% $14,6 2% Current Expenditures** 8,772,776 1% 9,178,14 1% 5% 9,287,19 1% 1% Amount per Pupil $11,356 $11,79 4% $12,61 2% Percent of Expenditures Instruction*** (Total Expenditures) 5,359,66 59% 5,584,975 52% -7% 5,979,46 55% 3% Instruction*** (Current Expenditures) 5,359,66 61% 5,584,975 61% % 5,979,46 64% 3% * 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 - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 51 Transfers ,, 6,12,656 6,, 5,, 4,, 3,, 2,, 1,, Summary of Total Expenditures by Function (All Funds) 581,386 1,18,419 1,164,62 27, , , , Summary of Total Expenditures by Function Transportation 3% Operations & Maintenance 11% Administration & Support 11% Food Services 5% Instructional Support 2% Student Support Services 5% Capital Improvements 7% Instruction 56% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/12/214 3: PM Sumexpen.xlsx Page 1 of 3

10 USD# 47 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,862,923 48% 1,865,7 47% % 2,113,115 54% 13% Student Support 187,771 5% 187,551 5% % 196,39 5% 5% Instructional Support 7,841 2% 72,34 2% 2% 76,52 2% 6% Administration & Support 735,278 19% 794, 2% 8% 726,194 19% -9% Operations & Maintenance 879,413 23% 868,531 22% -1% 63,974 15% -3% Transportation 161,782 4% 175,676 4% 9% 193,819 5% 1% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 3,898,8 1% 3,962,862 1% 2% 3,99,544 1% -1% Amount per Pupil $5,46 $5,9 1% $5,77 % The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 2,5, 2,113,115 2,, Summary of General Fund Expenditures 1,5, 1,, 726,194 63, , Instruction 196,39 Student Support 76,52 Instructional Support Administration & Support Operations & Maintenance 193,819 Transportation Capital Improvements Other Costs Summary of General Fund Expenditures by Function Operations & Maintenance 15% Transportation 5% Instruction Student Support Instruction 54% Instructional Support Administration & Support Administration & Support 19% Operations & Maintenance Transportation Instructional Support 2% Student Support 5% Capital Improvements Other Costs 9/12/214 3: PM Sumexpen.xlsx Page 2 of 3

11 USD# 47 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 819,219 72% 845,19 73% 3% 894,678 73% 6% Student Support 31,871 3% 31,914 3% % 31,892 3% % Instructional Support 12,57 1% 13,73 1% 5% 12,934 1% -1% Administration & Support 23,713 18% 27,579 18% 2% 222,76 18% 7% Operations & Maintenance 68,743 6% 67,377 6% -2% 51,682 4% -23% Transportation % % % 1,356 1% % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,136,53 1% 1,165,133 1% 3% 1,224,32 1% 5% Amount per Pupil $1,471 $1,497 2% $1,59 6% 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 9, 894,678 8, 7, 6, 5, 4, 3, 2, 222, , Instruction 31,892 Student Support 12,934 Instructional Support Administration & Support 51,682 Operations & Maintenance Transportation 1,356 Capital Improvements Other Costs Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 4% Administration & Support 18% Instructional Support 1% Student Support 3% Transportation 1% Instruction 73% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 3: PM Sumexpen.xlsx Page 3 of 3

12 219, , ,282 83,348 85,17 88, , ,676 24, ,991 1,1, , , ,98 655,656 2,682,142 2,71,26 3,7,793 USD# 47 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,682,142 53% 2,71,26 53% 1% 3,7,793 59% 11% Student Support 219,642 4% 219,465 4% % 228,282 4% 4% Instructional Support 83,348 2% 85,17 2% 2% 88,986 2% 5% Administration & Support 938,991 19% 1,1,579 2% 7% 948,954 18% -5% Operations & Maintenance 948,156 19% 935,98 18% -1% 655,656 13% -3% Transportation 161,782 3% 175,676 3% 9% 24,175 4% 16% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 5,34,61 1% 5,127,995 1% 2% 5,133,846 1% % Amount per Pupil $6,517 $6,587 1% $6,667 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 3,5, 3,, 2,5, 2,, ,5, 1,, , Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 13% Transportation 4% Instruction Administration & Support 18% Instructional Support 2% Student Support 4% Instruction 59% Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 3: PM Sumexpen.xlsx Page 4 of 3

13 2 17,5 18,29 18,758 1,639 3,598 3,66 13, , , ,69 254,71 246,991 1,23,617 1,5,21 1,169,99 USD# 47 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,23,617 72% 1,5,21 71% 3% 1,169,99 75% 11% Student Support 242,69 17% 254,71 17% 5% 246,991 16% -3% Instructional Support 2 % % -1% % % Administraton & Support 13,749 9% 146,164 1% 12% 129,792 8% -11% Operations & Maintenance 17,5 1% 18,29 1% 4% 18,758 1% 3% Transportation 1,639 % 3,598 % 12% 3,66 % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,416,395 1% 1,472,252 1% 4% 1,569,56 1% 7% Amount per Pupil $1,834 $1,891 3% $2,38 8% 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 1,2, 1,, 8, 6, , , Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Special Education Fund by Function Student Support 16% Administraton & Support 8% Operations & Maintenance 1% Instruction Student Support Instructional Support Instruction 75% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 3: PM Sumexpen.xlsx Page 5 of 3

14 USD# 47 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,862,923 1,865,7 % 2,113,115 13% Federal Funds 191,64 192,226 % 28,54 8% Supplemental General 819, ,19 3% 894,678 6% At Risk (4yr Old) % % At Risk (K-12) 79, ,653 4% 849,766 3% Bilingual Education % % Virtual Education % % Capital Outlay 131, , % 193,25-34% Driver Education 6,221 6,162-1% 8,84 31% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,23,617 1,5,21 3% 1,169,99 11% Cost of Living % % Vocational Education 2, ,514 15% 198,759-14% Gifts/Grants 12,275 6,815-44% 54, % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 345, ,766 1% 412,924 18% Contingency Reserve 74,884 % Text Book & Student Material 88,67 12,51 35% Activity Fund 18,426 19,434 5% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 5,49,823 5,877,492 7% 6,12,656 4% Enrollment (FTE)* % % Amount per Pupil 7,18 7,55 6% 7,926 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 5,49,823 5,877,492 7% 6,12,656 4% 6,2, 6,, 5,8, 5,6, 5,4, 5,2, 5,, Instruction Expenditures 6,12,656 5,877,492 5,49, Instruction Expenditures 2,5, 2,, 1,5, 1,, 5, 1,862,923 1,865,7 2,113,115 1,23,617 1,5,21 1,169,99 819, ,19 894, 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. 9/12/214 3: PM Sumexpen.xlsx Page 6 of 3

15 Student Support Expenditures (21) USD# 47 % % inc/ inc/ Actual Actual dec Budget dec General 187, ,551 % 196,39 5% Federal Funds % % Supplemental General 31,871 31,914 % 31,892 % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay % 63, % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 242,69 254,71 5% 246,991-3% Cost of Living % % Vocational Education % % Gifts/Grants 19,67 % -1% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 32,181 38,112 18% 43,113 13% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 494,513 53,715 7% 581,386 1% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 494,513 53,715 7% 581,386 1% Amount per Pupil $64 $682 6% $755 11% Student Support Expenditures 6, 58, 581,386 56, 54, 53,715 52, 5, 494,513 48, 46, 44, 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. 9/12/214 3: PM Sumexpen.xlsx Page 7 of 3

16 USD# 47 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 7,841 72,34 2% 76,52 6% Federal Funds % % Supplemental General 12,57 13,73 5% 12,934-1% 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 11,383 8,131-29% 88, % Parent Education Program % % Summer School % % Special Education 2-1% % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 2,94 25,343 26% 3,465 2% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 115,25 118,581 3% 27,695 75% Enrollment (FTE)* % % Amount per Pupil % 27 77% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 115,25 118,581 3% 27,695 75% Amount per Pupil $149 $152 2% $27 77% Instructional Support Expenditures 25, 2, 27,695 15, 115,25 118,581 1, 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. 9/12/214 3: PM Sumexpen.xlsx Page 8 of 3

17 USD# 47 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 36,734 28,416-9% 233,34-17% Federal Funds 22,692 17,567-23% 14,995-15% Supplemental General 158,763 16,954 1% 176,135 9% 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 13, ,164 12% 129,792-11% Cost of Living % % Vocational Education % % Gifts/Grants 1, % -1% Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 21,156 25,425 2% 3,473 2% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 65,94 631,31-3% 584,735-7% Enrollment (FTE)* % % Amount per Pupil % 759-6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 65,94 631,31-3% 584,735-7% General Administration Expenditures 66, 65, 64, 63, 62, 61, 6, 59, 58, 57, 56, 55, 65,94 631,31 584, 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. 9/12/214 3: PM Sumexpen.xlsx Page 9 of 3

18 USD# 47 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 428,544 45,179 5% 431,838-4% Federal Funds % % Supplemental General 44,95 46,625 4% 46,625 % 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 4,242 47,657 18% 56,25 18% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 513, ,461 6% 534,668-2% Enrollment (FTE)* % % Amount per Pupil % 694-1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 513, ,461 6% 534,668-2% 545, 54, 535, 53, 525, 52, 515, 51, 55, 5, 495, School Administration Expenditures 544, , , 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. 9/12/214 3: PM Sumexpen.xlsx Page 1 of 3

19 USD# 47 Central Services Expenditures (25) % % inc/ inc/ Actual Actual dec Budget dec General 63,45 % 61,16-4% 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 % % 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 & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 63,45 % 61,16-4% Enrollment (FTE)* % % Amount per Pupil 81 % 79-3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 63,45 % 61,16-4% Central Services Expenditures 7, 6, 63,45 61,16 5, 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. 9/12/214 3: PM Sumexpen.xlsx Page 11 of 3

20 USD# 47 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 879, ,531-1% 63,974-3% Federal Funds % % Supplemental General 68,743 67,377-2% 51,682-23% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 39,345 29,899-24% 446, % Driver Training % 5 45% Declining Enrollment % % Extraordinary School Program % % Food Service 14,8 18,755 34% 16,94-1% Professional Development % % Parent Education Program % % Summer School % % Special Education 17,5 18,29 4% 18,758 3% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 16,389 22,372 37% 26,24 17% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,35,554 1,25,487-1% 1,164,62 14% Enrollment (FTE)* % % Amount per Pupil 1,341 1,317-2% 1,512 15% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,35,554 1,25,487-1% 1,164,62 14% Operations and Maintenance Expenditures 1,2, 1,164,62 1,15, 1,1, 1,5, 1,35,554 1,25,487 1,, 95, 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. 9/12/214 3: PM Sumexpen.xlsx Page 12 of 3

21 USD# 47 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 161, ,676 9% 193,819 1% Federal Funds % % Supplemental General % 1,356 % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 55,654 % 1, 8% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,639 3,598 12% 3,66 % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 11,528 14,22 23% 17,817 25% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 174, ,148 42% 325,598 31% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 174, ,148 42% 325,598 31% Transportation Expenditures 35, 325,598 3, 25, 249,148 2, 174,949 15, 1, 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. 9/12/214 3: PM Sumexpen.xlsx Page 13 of 3

22 USD# 47 Other Support Services Expenditures (29) % % 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 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Other Support Services Expenditures NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 3: PM Sumexpen.xlsx Page 14 of 3

23 USD# 47 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 45,444 49,328 9% 497,834 2% 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 18,2 25,292 39% 29,623 17% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 468, ,62 1% 527,457 2% Enrollment (FTE)* % % Amount per Pupil % 685 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 468, ,62 1% 527,457 2% Food Service Expenditures 53, 52, 51, 5, 49, 48, 47, 46, 45, 44, 43, 527, ,62 468, 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. 9/12/214 3: PM Sumexpen.xlsx Page 15 of 3

24 USD# 47 Community Services Operations (33) % % chart and graph ch inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-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 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Community Services Operations (33) NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 3: PM Sumexpen.xlsx Page 16 of 3

25 USD# 47 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 % % Virtual Education % % Capital Outlay 79,662 1,154, % 736,325-36% 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 % % Temporary Note % % SUBTOTAL 79,662 1,154, % 736,325-36% Enrollment (FTE)* % % Amount per Pupil 13 1, % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 79,662 1,154, % 736,325-36% Capital Improvements (4) 1,2, 1,154,668 1,, 8, 736,325 6, 4, 2, 79, 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. 9/12/214 3: PM Sumexpen.xlsx Page 17 of 3

26 USD# 47 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 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL % % Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL % % Deb Services (51) 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. 9/12/214 3: PM Sumexpen.xlsx Page 18 of 3

27 USD# 47 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,639,411 1,61, -2% 1,61,127-1% Federal Funds % % Supplemental General 777,89 787,151 1% 859,639 9% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay Driver Training 5, % -1% 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 % % Temporary Note % % SUBTOTAL 2,417,31 2,447,151 1% 2,46,766 1% Enrollment (FTE)* % % Amount per Pupil 3,129 3,143 % 3,196 2% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,417,31 2,447,151 1% 2,46,766 1% Transfers (52) 2,47, 2,46, 2,45, 2,44, 2,447,151 2,46,766 2,43, 2,42, 2,417,31 2,41, 2,4, 2,39, 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. 9/12/214 3: PM Sumexpen.xlsx Page 19 of 3

28 USD# 47 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 212 July 1, 213 July 1, 214 General 769 1,84 15,135 Federal Funds 21,6 25, 14,483 Supplemental General 145,441 81,2 96,516 At Risk (4yr Old) At Risk (K-12) 11,882 Bilingual Education Virtual Education Capital Outlay 1,117,79 1,459, ,71 Driver Training 54,983 56,95 1,784 Declining Enrollment Extraordinary School Program Food Service 146, , ,63 Professional Development 57,558 71,175 88,244 Parent Education Program Summer School Special Education 77, , ,637 Cost of Living Vocational Education 47,322 36,616 13,759 Gifts/Grants 63,667 52,813 54,117 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve 22, ,229 KPERS Spec. Ret. Contribution Contingency Reserve 63,967 63, ,83 Text Book & Student Material 2, 161, ,83 Activity Fund 11,635 17,711 23,972 Bond and Interest #1 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 3,269,4 3,646,658 3,21,49 Enrollment (FTE)* Amount per Pupil 4,232 4,684 4,158 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 3,269,4 3,646,658 3,21,49 Unencumbered Cash Balances by Fund 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 3,646,658 3,269,4 3,21,49 July 1, 212 July 1, 213 July 1, 214 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. 9/12/214 3: PM Sumexpen.xlsx Page 2 of 3

29 Reserve Funds Unencumbered Cash Balance USD# 47 July 1, 212 July 1, 213 July 1, 214 Special Reserve 22, ,229 TOTAL OTHER 22, ,229 Amount per Pupil $ $283 $859 Unencumbered Cash Balances by Fund (Reserve Funds Only) 7, 661,229 6, 5, 4, 3, 2, 1, 22,326 July 1, 212 July 1, 213 July 1, 214 *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. 9/12/214 3: PM Sumexpen.xlsx Page 21 of 3

30 USD# 47 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % % % Number of Students - Free Meals % 36 8% 37 % 299-3% Number of Students - Reduced Meals % 92-23% % 11-3% 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. 9/12/214 3: PM Sumexpen.xlsx Page 22 of 3

31 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 #1... 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... TOTAL OTHER... Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 17% Supplemental General 42% General 41% 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 9/12/214 3: PM Sumexpen.xlsx Page 23 of 3

32 Other Information USD# Actual Actual Budget Assessed Valuation $85,725,474 $91,98,114 $96,721,458 Bonded Indebtedness $ $ $ Assessed Valuation $98,, $96,, $94,, $92,, $9,, $88,, $86,, $84,, $82,, $8,, $96,721,458 $91,98,114 $85,725, Bonded Indebtedness $1 $1 $1 $1 $1 $1 $ $ $ $ $ $ $ $ /12/214 3: PM Sumexpen.xlsx Page 24 of 3

33 USD 47 Sources of Revenue and Proposed Budget for Estimated Sources of Revenue Estimated Amount July 1, 214 State Federal Local July 1, 215 Fund Budgeted Cash Balance Interest Transfers Other Cash Balance General 5,51,671 15,135 5,495,536 XXXXXXXX Supplemental General 2,83,941 96,516 23,549 1,963,876 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-12) 849, ,766 Bilingual Education Virtual Education Capital Outlay 1,539, ,71 8,419 84,629 Driver Training 8,584 1,784 3,825 6,25 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 514, ,63 3, ,6 158, 121, ,628 Professional Development 88,244 88,244 Parent Education Program Summer School Special Education 1,569,56 656, ,866 1,268, 15,49 656,496 Vocational Education 198,759 13, , Special Liability Expense Fund Special Reserve Fund 661,229 XXXXXXXX Gifts and Grants 54,117 54,117 Textbook & Student Materials Revolving 124,83 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 646,86 646,86 XXXXXXXXX Contingency Reserve 556,83 XXXXXXXXX Activity Funds 23,972 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 223,49 14,483 xxxxxxxxxxx 28,566 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 13,286,94 3,21,49 6,173, ,438 8,419 2,46,766 2,95, ,149 Less Transfers 2,46,766 TOTAL Budget Expenditures $1,826,138 Sources of Revenue - - State, Federal, Local State Revenues 4,566,434 4,436,749 6,173,642 Federal Revenues 74, , ,438 Local Revenues 6,546,53 7,229,743 5,374,597 Total Revenues 11,817,919 12,394,116 12,269,677 Revenues Per Pupil 15,298 15,921 15,935

34 USD 47 - Russell - Summary 7,, 6,, 5,, 4,, 3,, 2,, 1,, Summary of Total Expenditures by Function (All Funds) 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 6,2, 6,1, 6,, 5,9, 5,8, 5,7, 5,6, 5,5, 5,4, 5,3, 5,2, 5,1, Mill Levies by Fund Average Salary , 7, 6, 5, 4, 3, 2, 1, Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 14, 12, 1, 8, 6, 4, 2,