USD Columbus i

Transcription

1 USD Columbus i

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

3 Budget General Information USD #: 493 Introduction The board, superintendent, educators, and staff at USD 493 pride themselves on their efforts to educate their students and preparing them for life in the 21st century. Efforts to teach new learning strategies and problem-solving skills, while utilizing technology and team-oriented creativity are evidenced daily. There are several initiatives underway including the upgrading of facilities and technology, and offering a variety of programs for student achievement. Some of the technology available includes Virtual Prescriptive Learning (VPL) on-line learning, Smart Boards, and Advanced Placement Physics through the Interactive Distance Learning network. USD 493 has implemented Multi-tier System of Support, which is a three-tier reading/math model, at the elementary and secondary levels and an I-Pad program for juniors and seniors at Columbus Unified High School. The total enrollment last year for USD 493 was 1,2. USD 493 continues to have declining enrollment and resources as we strive to reach each student in the district. Kathy Schoech Board President Danny Langerot, Jr. Vice President Scott Thompson Interlocal Representative John Crain Dee Dee LeFever Holly Stover Robin Wells Board Members Key Staff David Carriger Susan Wells Marcia Beggs Rhonda Loar Steve Jameson PJ Moran Randy Miller Terry Paxson Sheila Zwahlen Superintendent Clerk of the Board Treasurer/Accounts Payable District Office Secretary Director of Learning Services Food Service Director Technology Director Facilities Director Transportation Director The District s Accomplishments The district has shown success in the classroom several ways. Scores from the Kansas State Assessments have improved for the general student population. USD 493 has received several Standard of Excellence Awards. The district has seen improving graduation rates and presently more than 9% of the students graduate in USD 493. Met Life recognized Columbus Unified High School in 211 as a School of Excellence. 1

4 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. 2

5 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 3

6 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 7,2,425 59% 7,75,51 59% 1% 7,693,698 55% 9% Student Support Services 555,153 5% 539,351 5% -3% 544,99 4% 1% Instructional Support Services 164,47 1% 215,777 2% 32% 276,31 2% 28% General Administration 44,663 4% 463,588 4% 5% 53,176 4% 14% School Administration (Building) 694,34 6% 841,68 7% 21% 863,2 6% 3% Operations & Maintenance 1,64,739 9% 1,85,449 9% 2% 1,539,322 11% 42% Transportation 85,734 7% 685,893 6% -15% 91,92 6% 33% Food Services 575,486 5% 616,862 5% 7% 78,54 5% 15% Capital Improvements 274,189 2% 122,372 1% -55% 75,653 5% 477% Debt Services % % % % % Other Costs 252,669 2% 254,12 2% 1% 32,613 2% 19% Total Expenditures* 11,829,49 1% 11,9,125 1% 1% 14,75,143 1% 18% Amount per Pupil $11,485 $11,667 2% $13,799 18% Current Expenditures** 11,32,64 1% 11,539,189 1% 2% 12,674,49 1% 1% Amount per Pupil $1,991 $11,313 3% $12,426 1% Percent of Expenditures Instruction*** (Total Expenditures) 6,813,716 58% 6,934,171 58% % 7,493,698 53% -5% Instruction*** (Current Expenditures) 6,813,716 6% 6,934,171 6% % 7,493,698 59% -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 ,, 7,693,698 Summary of Total Expenditures by Function (All Funds) 7,, 6,, 5,, 4,, 3,, 2,, 1,, 544,99 276,31 53,176 1,539, ,2 91,92 78,54 75,653 32, Operations & Maintenance 11% School Administration (Building) 6% General Administration 4% Summary of Total Expenditures by Function Capital Improvements 5% Other Costs 2% Food Services 5% Transportation 6% Instructional Support 2% Student Support Services 4% Instruction 55% Instruction Student Support Services Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/17/213 3:32 PM Sumexpen.xlsx Page 1 of 24

7 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,438,17 59% 3,36,399 58% -4% 3,476,122 59% 5% Student Support 267,71 5% 236,198 4% -12% 246,9 4% 5% Instructional Support 134,964 2% 181,146 3% 34% 185,3 3% 2% General Administration 262,89 5% 261,152 5% -1% 266,336 4% 2% School Administration (Building) 63,737 11% 762,454 13% 21% 783,2 13% 3% Operations & Maintenance 225,875 4% 233,28 4% 3% 221,3 4% -5% Transportation 627,34 11% 494,6 9% -21% 521,77 9% 6% Capital Improvements % % % % % Other Costs 215,898 4% 219,719 4% 2% 227,15 4% 3% Total Expenditures 5,83,521 1% 5,694,354 1% -2% 5,928,78 1% 4% Amount per Pupil $5,634 $5,583-1% $5,812 4% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 3,5, 3,476,122 Summary of General Fund Expenditures 3,, 2,5, 2,, 1,5, 1,, 5, 246,9 185,3 266, ,2 221,3 521,77 227, Summary of General Fund Expenditures by Function Operations & Maintenance 4% School Administration (Building) 13% General Administration 4% Instructional Support 3% Student Support 4% Transportation 9% Other Costs 4% Instruction 59% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/213 3:32 PM Sumexpen.xlsx Page 2 of 24

8 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 68,66 7% 7,796 7% 4% 77, 7% 9% Student Support % % % % % Instructional Support % % % % % General Administration 151,923 16% 172,435 18% 14% 162, 15% -6% School Administration (Building) % % % % % Operations & Maintenance 75,15 77% 727,741 75% -3% 864,22 78% 19% Transportation % % % % % Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 97,4 1% 97,972 1% % 1,13,22 1% 14% Amount per Pupil $942 $952 1% $1,81 14% 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, 864,22 8, 7, 6, 5, 4, 3, 2, 1, 77, 162, Summary of Supplemental General Fund Expenditures by Function Instruction 7% General Administration 15% Instruction Student Support Instructional Support Operations & Maintenance 78% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/213 3:32 PM Sumexpen.xlsx Page 3 of 24

9 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 3,56,173 52% 3,377,195 51% -4% 3,553,122 51% 5% Student Support 267,71 4% 236,198 4% -12% 246,9 4% 5% Instructional Support 134,964 2% 181,146 3% 34% 185,3 3% 2% General Administration 414,813 6% 433,587 7% 5% 428,336 6% -1% School Administration (Building) 63,737 9% 762,454 11% 21% 783,2 11% 3% Operations & Maintenance 975,89 14% 961,21 14% -2% 1,85,322 15% 13% Transportation 627,34 9% 494,6 7% -21% 521,77 7% 6% Capital Improvements % % % % % Other Costs 215,898 3% 219,719 3% 2% 227,15 3% 3% Total Expenditures 6,773,525 1% 6,665,326 1% -2% 7,31,1 1% 5% Amount per Pupil $6,576 $6,535-1% $6,893 5% 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 4,, 3,553,122 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, 246,9 185,3 428, ,2 1,85, ,77 227, Summary of General and Supplemental General Fund Expenditures by Function Operations & Maintenance 15% Other Costs Transportation 3% 7% Instruction 51% Instruction Student Support Instructional Support School Administration (Building) 11% General Administration 6% Instructional Support 3% Student Support 4% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/213 3:32 PM Sumexpen.xlsx Page 4 of 24

10 138, ,49 347,15 1,214,278 1,295,316 1,5,44 USD# 493 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,214,278 9% 1,295,316 89% 7% 1,5,44 81% 16% Student Support % % % % % Instructional Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Transportation 138,144 1% 158,49 11% 15% 347,15 19% 119% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,352,422 1% 1,453,725 1% 7% 1,847,59 1% 27% Amount per Pupil $1,313 $1,425 9% $1,811 27% The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund' line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.) Summary of Special Education Fund Expenditures by Function 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, Summary of Special Education Fund by Function Transportation 19% Instruction 81% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/213 3:32 PM Sumexpen.xlsx Page 5 of 24

11 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 3,438,17 3,36,399-4% 3,476,122 5% Federal Funds 313,58 367,285 17% 342,877-7% Supplemental General 68,66 7,796 4% 77, 9% At Risk (4yr Old) 77,761 76,592-2% 85,812 12% At Risk (K-12) 774, ,917 13% 951,75 9% Bilingual Education 378 1,151 24% 1,512 31% Virtual Education % % Capital Outlay 188,79 14,88-25% 2, 42% Driver Education 14,883 5,142-65% 27,3 431% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,214,278 1,295,316 7% 1,5,44 16% Cost of Living % % Vocational Education 361,41 344,177-5% 544,32 58% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 492, ,615-15% 486,583 16% Contingency Reserve % Text Book & Student Material 6,61 133,16 296% Activity Fund 51,81 43,675-16% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 7,2,425 7,75,51 1% 7,693,698 9% Enrollment (FTE)* 1,3. 1,2. -1% 1,2. % Amount per Pupil 6,798 6,936 2% 7,543 9% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 7,2,425 7,75,51 1% 7,693,698 9% Instruction Expenditures 7,8, 7,6, 7,4, 7,2, 7,, 6,8, 6,6, 7,693,698 7,2,425 7,75, Instruction Expenditures 4,, 3,438,17 3,36,399 3,476,122 3,, 2,, 1,, 1,214,278 1,295,316 1,5,44 68,66 7,796 77, 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. 9/17/213 3:32 PM Sumexpen.xlsx Page 6 of 24

12 Student Support Expenditures (21) USD# 493 % % inc/ inc/ Actual Actual dec Budget dec General 267,71 236,198-12% 246,9 5% Federal Funds 3,35 35, % 1, -72% Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) 235, ,851-4% 24,7 7% 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 9,518 6,72-36% 9,39 55% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 38,863 35,453-9% 38, 7% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 555, ,351-3% 544,99 1% Enrollment (FTE)* 1,3. 1,2. -1% 1,2. % Amount per Pupil % 534 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 555, ,351-3% 544,99 1% Amount per Pupil $557 $542-3% $537-1% Student Support Expenditures 56, 555, 555,153 55, 545, 54, 539, ,99 535, 53, 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. 9/17/213 3:32 PM Sumexpen.xlsx Page 7 of 24

13 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 134, ,146 34% 185,3 2% 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 14,179 11,665-18% 64, % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 11,48 % 1,779-2% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 14,94 11,918-2% 15, 26% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 164,47 215,777 32% 276,31 28% Enrollment (FTE)* 1,3. 1,2. -1% 1,2. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 164,47 215,777 32% 276,31 28% Amount per Pupil $159 $212 33% $271 28% Instructional Support Expenditures 3, 276,31 25, 215,777 2, 164,47 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. 9/17/213 3:32 PM Sumexpen.xlsx Page 8 of 24

14 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 262,89 261,152-1% 266,336 2% Federal Funds 2,93 3,84 31% 3,84 % Supplemental General 151, ,435 14% 162, -6% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 1,715 6,984 37% 75, 974% 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 21,25 19,177-1% 23, 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 44, ,588 5% 53,176 14% Enrollment (FTE)* 1,3. 1,2. -1% 1,2. % Amount per Pupil % 52 14% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 44, ,588 5% 53,176 14% General Administration Expenditures 6, 5, 4, 44, ,588 53,176 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. 9/17/213 3:32 PM Sumexpen.xlsx Page 9 of 24

15 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 63, ,454 21% 783,2 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 3,677 15, % 1, -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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 59,89 63,52 6% 7, 1% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 694,34 841,68 21% 863,2 3% Enrollment (FTE)* 1,3. 1,2. -1% 1,2. % Amount per Pupil % 846 3% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 694,34 841,68 21% 863,2 3% School Administration Expenditures 9, 841,68 863,2 8, 7, 6, 5, 4, 3, 2, 1, 694, 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. 9/17/213 3:32 PM Sumexpen.xlsx Page 1 of 24

16 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 225, ,28 3% 221,3-5% Federal Funds % % Supplemental General 75,15 727,741-3% 864,22 19% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 32,643 7, % 38, 441% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 4,987 7,98 6% 2, 151% 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 51,219 46,191-1% 54, 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 1,64,739 1,85,449 2% 1,539,322 42% Enrollment (FTE)* 1,3. 1,2. -1% 1,2. % Amount per Pupil 1,34 1,64 3% 1,59 42% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,64,739 1,85,449 2% 1,539,322 42% Operations and Maintenance Expenditures 1,6, 1,539,322 1,4, 1,2, 1,64,739 1,85,449 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/17/213 3:32 PM Sumexpen.xlsx Page 11 of 24

17 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 627,34 494,6-21% 521,77 6% 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 138, ,49 15% 347,15 119% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 38,47 33,478-13% 42, 25% Contingency Reserve % Text Book & Student Material % Activity Fund 1,843-1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 85, ,893-15% 91,92 33% Enrollment (FTE)* 1,3. 1,2. -1% 1,2. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 85, ,893-15% 91,92 33% Transportation Expenditures 1,, 9, 8, 7, 6, 5, 4, 3, 2, 1, 91,92 85, , 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. 9/17/213 3:32 PM Sumexpen.xlsx Page 12 of 24

18 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 545,54 587,973 8% 674,54 15% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 3,432 28,889-5% 34, 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 575, ,862 7% 78,54 15% Enrollment (FTE)* 1,3. 1,2. -1% 1,2. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 575, ,862 7% 78,54 15% Food Service Expenditures 8, 7, 6, 575, ,862 78,54 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. 9/17/213 3:32 PM Sumexpen.xlsx Page 13 of 24

19 Other Costs (25 & 29: Other Supplemental Services) (33: Community Services Operations) % % inc/ inc/ Actual Actual dec Budget dec General 215, ,719 2% 227,15 3% Federal Funds 1,535 13,463 28% 13,463 % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 7,872 4,719-4% 3, 536% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 2, % 14, 2656% 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 16,87 15,693-2% 18, 15% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 252, ,12 1% 32,613 19% Enrollment (FTE)* 1,3. 1,2. -1% 1,2. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 252, ,12 1% 32,613 19% Other Costs 31, 3, 29, 28, 27, 26, 25, 24, 23, 22, 252, ,12 32, 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. 9/17/213 3:32 PM Sumexpen.xlsx Page 14 of 24

20 Capital Improvements Expenditures (4) % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 274, ,372-55% 75, % 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 274, ,372-55% 75, % Enrollment (FTE)* 1,3. 1,2. -1% 1,2. % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 274, ,372-55% 75, % Capital Improvements (4) 8, 7, 75,653 6, 5, 4, 3, 274,189 2, 1, 122, 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. 9/17/213 3:32 PM Sumexpen.xlsx Page 15 of 24

21 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)* 1,3. 1,2. -1% 1,2. % 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. 9/17/213 3:32 PM Sumexpen.xlsx Page 16 of 24

22 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,659,228 1,842,18 11% 1,575,596-14% Federal Funds % % Supplemental General 1,548,326 1,521,689-2% 1,448,162-5% 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 28,24-1% % Text Book & Student Material % % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 3,235,758 3,363,77 4% 3,23,758-1% Enrollment (FTE)* 1,3. 1,2. -1% 1,2. % Amount per Pupil 3,142 3,298 5% 2,964-1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3,235,758 3,363,77 4% 3,23,758-1% Transfers (52) 3,4, 3,363,77 3,3, 3,235,758 3,2, 3,1, 3,23,758 3,, 2,9, 2,8, 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. 9/17/213 3:32 PM Sumexpen.xlsx Page 17 of 24

23 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General Federal Funds 1 Supplemental General 194, , ,436 At Risk (4yr Old) 7,72 6, 6,1 At Risk (K-12) 86,731 1, 98,999 Bilingual Education Virtual Education Capital Outlay 969, ,88 1,89,489 Driver Training 5, 5, 56,946 Declining Enrollment Extraordinary School Program Food Service 26,297 21,1 21,1 Professional Development 139, ,953 16, Parent Education Program Summer School Special Education 555,927 6,219 7,292 Cost of Living Vocational Education 113,611 1,97 1,1 Gifts/Grants 5,126 5,126 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 298,782 3, 3, Text Book & Student Material 77,68 24, ,13 Activity Fund 28,24 32,399 33,692 Bond and Interest #1 225, , ,881 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 3,17,464 3,25,51 3,349,994 Enrollment (FTE)* 1,3. 1,2. 1,2. Amount per Pupil 2,93 3,143 3,284 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 3,17,464 3,25,51 3,349,994 Unencumbered Cash Balances by Fund 3,5, 3,, 3,17,464 3,25,51 3,349,994 2,5, 2,, 1,5, 1,, 5, 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. 9/17/213 3:32 PM Sumexpen.xlsx Page 18 of 24

24 Reserve Funds Unencumbered Cash Balance USD# 493 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. 9/17/213 3:32 PM Sumexpen.xlsx Page 19 of 24

25 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* 1,97. 1,1.7-9% % % 1,15. 2% Enrollment (FTE)** 1,157. 1,66. -8% 1,3. -3% 1,2. -1% 1,2. % Number of Students - Free Meals % 464 5% 55 9% 55 % Number of Students - Reduced Meals % % 17-7% 1-7% 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. 9/17/213 3:32 PM Sumexpen.xlsx Page 2 of 24

26 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment... Cost of Living... Special Liability... School Retirement... Extraordinary Growth Facilities... Bond 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 8% Supplemental General 52% General 4% 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 9/17/213 3:32 PM Sumexpen.xlsx Page 21 of 24

27 Other Information USD# Actual Actual Budget Assessed Valuation $55,266,552 $56,314,826 $57,264,533 Bonded Indebtedness $ $ $ Assessed Valuation $57,5, $57,264,533 $57,, $56,5, $56,314,826 $56,, $55,5, $55,266,552 $55,, $54,5, $54,, Bonded Indebtedness $1 $1 $1 $1 $1 $1 $ $ $ $ $ $ $ $ /17/213 3:32 PM Sumexpen.xlsx Page 22 of 24

28 USD 493 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 7,53,674 6,567,21 936,653 XXXXXXXX Supplemental General 2,551, , ,476 1,422,272 XXXXXXXX Adult Education At Risk (4yr Old) 85,812 6,1 4, 14,189 Adult Supplemental Education At Risk (K-12) 1,192,45 98,999 1,93,451 Bilingual Education 1,512 1,512 Virtual Education Capital Outlay 1,4,653 1,89,489 3, 281,164 Driver Training 27,3 56,946 6,44 7, 43,86 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 694,54 21,1 4, , ,555 Professional Development 78,952 16, 2,952 84, Parent Education Program Summer School Special Education 1,847,59 7,292 24, 1,321, ,75 Vocational Education 564,471 1,1 564,47 1, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 5,126 5,126 Textbook & Student Materials Revolving 153,13 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 78,583 78,583 XXXXXXXXX Contingency Reserve 3, XXXXXXXXX Activity Funds 33,692 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 225, ,881 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 37,18 xxxxxxxxxxx 37,18 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 17,98,91 3,349,994 8,331,53 692,631 54, 3,23,758 2,84,644 67,357 Less Transfers 3,23,758 TOTAL Budget Expenditures $14,75,143 Sources of Revenue - - State, Federal, Local State Revenues 8,82,928 8,59,374 8,331,53 Federal Revenues 625, ,4 692,631 Local Revenues 6,544,395 6,564,911 5,882,42 Total Revenues 15,253,24 15,48,325 14,96,86 Revenues Per Pupil 14,89 15,16 14,614

29 Intentionally left blank