Easton Unified School District #449

Transcription

1 Easton Unified School District #449

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 #449 Introduction Unified School District #449 serves the educational and extracurricular needs of 67 students residing in a 117 square mile area of northeast Leavenworth County. K-12 students attend one of the four district attendance centers. Pleasant Ridge Elementary School K-5, Pleasant Ridge Middle School 6-8, and Pleasant Ridge High School 9-12 buildings located in rural Easton, Kansas. Special education services are provided by the Leavenworth County Special Education Cooperative in Lansing, Kansas. Student desiring a technical education program may attend the Highland College Technical School in Atchison, Kansas. The high school and middle school are members of the Kansas State High School Activities Association and the Northeast Kansas Activity League. Board Members Mr. David Hattok, President Mrs. Beth Donovan Mrs. Kim Sachse rd Street 2124 Dakota Road 2261 Easton Road Leavenworth, KS 6648 Easton, KS 662 Leavenworth, KS bdonovan@easton449.org ksachse@easton449.org dhattok@easton449.org Mr. Howard Crook Mr. Bill Bohne Open Position Easton Road 2392 Mt. Olivet Road Easton, KS 662 Leavenworth, KS 6648 hcrook@easton449.org bbohne@easton449.org Mr. David Jones, Vice President 1995 Millwood Road Easton, KS 62 djones@easton449.org Key Staff Superintendent: Mr. Charles Coblentz Director of Curriculum & Instruction: Mrs. Jeanine Murphy Clerk of the Board: Mrs. Connie Barnes Director of Technology: Brad Kistner Director of Transportation: Chris Powers Director of Facilities: Harold Fevurly Administrative Assistant/Food Service Coordinator: Arlene Hansroth 1

4 Easton USD #449 Organization Chart 7/24/212 School Attorney Board of Education Clerk of the Board/ Business Manager Ad Hoc Committees Auditor Treasurer Superintendent of Schools LCSEC Activities Director Director of Technology Director of Curriculum, Instruction and Assessments Building Principals/Vice Principal Director of Food Service/Admin. Assistant Director of Facilities Bus and Van Drivers District Media Specialist Teachers & Counselors Administrative Assistants Maintenance & Custodial Staff Director of Special Education Name Title Library Aides Rule 1 Coaches Teacher Aides Cafeteria Employees Special Educucation Teachers Special Education Paras The District s Accomplishments and Challenges Accomplishments: Easton Unified School District#449 schools received numerous Standards of Excellence by the Kansas Department of Education. All district schools met Adequate Yearly Progress or "AYP", a requirement of federal law No Child Left Behind for , the most recent year. Pleasant Ridge High School received national recognition in by U.S. News and World Report. Pleasant Ridge Elementary School opened three new classroom wings with a total of thirteen new classrooms. The new additions include regular and special education classrooms and education technology lab with 24 desktop computers and thirty ipads for student to use. A storm shelter was added to the south wing of the building giving the school two such rooms for students and staff to shelter during severe weather. All schools are accredited by the Kansas Department of Education. This year the professional staff will implement the Kansas College and Career Readiness Standards for Math and English/Language Arts. Faculty members will review the newly adopted Kansas standards for Science and Social Studies. Challenges: The most significant challenges are a declining budget and enrollment. Kindergarten enrollment continues to be smaller compared to past years. Since Governor Brownback and the Kansas Legislature continues to keep the Base State Aid Per Pupil at a level comparable to the 2-21 school year, Easton s authorized General Fund budget has declined nearly one million dollars. Because the Legislature continues to fund the School District Local Option Budgets essentially at the same level as the school year, local taxpayers are making up the difference in LOB budget authority through an increase in local mill levies. This year an 2

5 additional 6.1 mills of the USD #449 LOB mill levy is being paid for by local taxpayers, instead of by the State of Kansas as specified in the law. This translates into less financial support for Easton Schools just as salaries, health insurance, school supplies and most notably utility costs continue to increase. Last year, the cost for electricity jumped 12.5% and gas usage increased 37% as compared to the previous year. Health insurance premium rose 9.7% this year. The continuing rise in the cost to operate the school district, along with a declining budget will mean reduction in personnel and programs in the future. 3

6 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. 4

7 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 5

8 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 4,775,889 54% 4,58,292 53% -4% 5,274,436 56% 15% Student Support Services 138,445 2% 15,992 2% 9% 156,199 2% 3% Instructional Support Services 151,168 2% 253,587 3% 68% 281,854 3% 11% General Administration 22,85 2% 212,511 2% 5% 28,263 2% -2% School Administration (Building) 582,33 7% 534,427 6% -8% 547,9 6% 2% Operations & Maintenance 765,592 9% 897,541 1% 17% 968,427 1% 8% Transportation 539,674 6% 522,555 6% -3% 578,46 6% 11% Food Services 364,89 4% 343,336 4% -6% 45,239 4% 18% Capital Improvements 467,97 5% 225,969 3% -52% 132,915 1% -41% Debt Services 69,918 8% 686,283 8% -1% 747,36 8% 9% Other Costs 162,955 2% 172,1 2% 6% 178,762 2% 4% Total Expenditures* 8,842,321 1% 8,579,494 1% -3% 9,478,87 1% 1% Amount per Pupil $12,632 $12,169-4% $13,737 13% Current Expenditures** 7,464,234 1% 7,397,85 1% -1% 8,123,478 1% 1% Amount per Pupil $1,663 $1,492-2% $11,773 12% Percent of Expenditures Instruction*** (Total Expenditures) 4,764,595 54% 4,58,253 53% -1% 5,7,167 53% % Instruction*** (Current Expenditures) 4,764,595 64% 4,58,253 61% -3% 5,7,167 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 - 52 Summary of Total Expenditures by Function (All Funds) 6,, 5,274,436 5,, 4,, 3,, 2,, 1,, 156, ,854 28, ,9 968, ,46 45, , ,36 178, Summary of Total Expenditures by Function School Administration (Building) 6% Food Services 4% Transportation 6% Instructional Support 3% Capital Improvements 1% Operations & Maintenance 1% General Administration 2% Student Support Services 2% Debt Services 8% Other Costs 2% Instruction 56% 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 1:41 AM Sumexpen.xlsx Page 1 of 24

9 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,46,738 63% 2,472,314 61% % 2,648,26 62% 7% Student Support 133,713 3% 145,62 4% 8% 147,9 3% 1% Instructional Support 125,491 3% 189,527 5% 51% 194,54 5% 2% General Administration 181,48 5% 197,98 5% 9% 193,683 5% -2% School Administration (Building) 565,612 14% 59,483 13% -1% 518,282 12% 2% Operations & Maintenance 295,88 8% 37,86 9% 25% 418,344 1% 13% Transportation 1,41 % 2,827 % 1% % -1% Capital Improvements % % % % % Other Costs 157,636 4% 167,962 4% 7% 172,472 4% 3% Total Expenditures 3,921,888 1% 4,55,889 1% 3% 4,292,5 1% 6% Amount per Pupil $5,63 $5,753 3% $6,22 8% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. Summary of General Fund Expenditures 3,, 2,648,26 2,5, 2,, 1,5, 1,, 5, 147,9 194,54 193, , , , Summary of General Fund Expenditures by Function School Administration (Building) 12% General Administration 4% Operations & Maintenance 1% Instructional Support 5% Student Support 3% Other Costs 4% Instruction 62% Instruction Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/213 1:41 AM Sumexpen.xlsx Page 2 of 24

10 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 187,95 2% 91,22 1% -51% 221,33 22% 142% Student Support 235 % 1,892 % 75% 2,9 % 53% Instructional Support 15,442 2% 35,94 4% 133% 34, 3% -5% General Administration 16,52 2% 1,276 1% -36% 8,63 1% -16% School Administration (Building) 29 % 2,312 % 16% 2,7 % 17% Operations & Maintenance 429,198 46% 46,688 52% 7% 456,563 45% -1% Transportation 281,852 3% 281,43 32% % 297,278 29% 6% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 93,83 1% 883,722 1% -5% 1,23,14 1% 16% Amount per Pupil $1,329 $1,254-6% $1,483 18% 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 5, 45, 456,563 4, 35, 3, 297,278 25, 2, 15, 221, , 5, 2,9 34, 8,63 2, Summary of Supplemental General Fund Expenditures by Function Instruction Transportation 29% Instruction 22% Operations & Maintenance 45% Instructional Support 3% General Administration 1% Student Support Instructional Support General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/213 1:41 AM Sumexpen.xlsx Page 3 of 24

11 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,647,833 55% 2,563,534 52% -3% 2,869,239 54% 12% Student Support 133,948 3% 146,954 3% 1% 149,99 3% 2% Instructional Support 14,933 3% 225,431 5% 6% 228,54 4% 1% General Administration 197,532 4% 28,184 4% 5% 22,313 4% -3% School Administration (Building) 565,821 12% 511,795 1% -1% 52,982 1% 2% Operations & Maintenance 725,6 15% 831,494 17% 15% 874,97 16% 5% Transportation 283,262 6% 284,257 6% % 297,278 6% 5% Capital Improvements % % % % % Other Costs 157,636 3% 167,962 3% 7% 172,472 3% 3% Total Expenditures 4,851,971 1% 4,939,611 1% 2% 5,315,154 1% 8% Amount per Pupil $6,931 $7,7 1% $7,73 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,, 2,869,239 2,5, 2,, 1,5, 1,, 5, 149,99 228,54 22,313 52, ,97 297, , Summary of General and Supplemental General Fund Expenditures by Function Transportation 6% Other Costs 3% Operations & Maintenance 16% Instruction Student Support Instruction 54% Instructional Support School Administration (Building) 1% General Administration School Administration (Building) General Administration 4% Operations & Maintenance Instructional Support 4% Student Support 3% Transportation Capital Improvements Other Costs 9/17/213 1:41 AM Sumexpen.xlsx Page 4 of 24

12 19 63,51 71,88 12, , ,684 1,18,336 USD# 449 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 955,864 94% 842,684 92% -12% 1,18,336 89% 21% Student Support % % % % % Instructional Support % % % % % General Administration % 19 % % % -1% School Administration (Building) % % % % % Operations & Maintenance % % % % % Transportation 63,51 6% 71,88 8% 14% 12,822 11% 68% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 1,18,915 1% 914,583 1% -1% 1,139,158 1% 25% Amount per Pupil $1,456 $1,297-11% $1,651 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 1,2, 1,, 8, 6, 4, , Summary of Special Education Fund by Function Transportation 11% Instruction Student Support Instructional Support Instruction 89% General Administration School Administration (Building) Operations & Maintenance Transportation Capital Improvements Other Costs 9/17/213 1:41 AM Sumexpen.xlsx Page 5 of 24

13 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 2,46,738 2,472,314 % 2,648,26 7% Federal Funds 84,349 86,671 3% 81,99-5% Supplemental General 187,95 91,22-51% 221,33 142% At Risk (4yr Old) % % At Risk (K-12) 237, ,597-1% 279,71 18% Bilingual Education % % Virtual Education % % Capital Outlay 11,294 72,39 538% 267, % Driver Education 7,229 8,133 13% 16,354 11% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 955, ,684-12% 1,18,336 21% Cost of Living % % Vocational Education 338, ,912-28% 349,845 44% Gifts/Grants 6,642 2,5-62% 28-92% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 386, ,336-1% 392,124 13% Contingency Reserve % Text Book & Student Material 16,279 87, % Activity Fund 83,99 91,13 9% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,775,889 4,58,292-4% 5,274,436 15% Enrollment (FTE)* % % Amount per Pupil 6,823 6,497-5% 7,644 18% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,775,889 4,58,292-4% 5,274,436 15% Instruction Expenditures 5,4, 5,274,436 5,2, 5,, 4,8, 4,6, 4,4, 4,2, 4,775,889 4,58, Instruction Expenditures 3,, 2,5, 2,, 1,5, 1,, 5, 2,46,738 2,472,314 2,648,26 955, ,684 1,18, ,95 91,22 221, 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 1:41 AM Sumexpen.xlsx Page 6 of 24

14 Student Support Expenditures (21) USD# 449 % % inc/ inc/ Actual Actual dec Budget dec General 133, ,62 8% 147,9 1% Federal Funds % % Supplemental General 235 1,892 75% 2,9 53% 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 4,497 4,38-1% 6,29 56% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 138,445 15,992 9% 156,199 3% Enrollment (FTE)* % % Amount per Pupil % 226 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 138,445 15,992 9% 156,199 3% Amount per Pupil $27 $23 11% $226-1% Student Support Expenditures 16, 155, 15, 15, , , 14, 138, , 13, 125, 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 1:41 AM Sumexpen.xlsx Page 7 of 24

15 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 125, ,527 51% 194,54 2% Federal Funds % % Supplemental General 15,442 35,94 133% 34, -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 4,917 24,117 39% 47,71 98% 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 5,318 4,39-24% 6,9 51% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 151, ,587 68% 281,854 11% Enrollment (FTE)* % % Amount per Pupil % 48 14% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 151, ,587 68% 281,854 11% Amount per Pupil $216 $36 67% $48 14% Instructional Support Expenditures 3, 25, 253, ,854 2, 15, 151,168 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 1:41 AM Sumexpen.xlsx Page 8 of 24

16 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 181,48 197,98 9% 193,683-2% Federal Funds % % Supplemental General 16,52 1,276-36% 8,63-16% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 269 % -1% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 19 % -1% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,318 4,39-24% 5,95 47% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 22,85 212,511 5% 28,263-2% Enrollment (FTE)* % % Amount per Pupil % 32 % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 22,85 212,511 5% 28,263-2% General Administration Expenditures 214, 212, 212,511 21, 28, 28,263 26, 24, 22,85 22, 2, 198, 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 1:41 AM Sumexpen.xlsx Page 9 of 24

17 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 565,612 59,483-1% 518,282 2% Federal Funds % % Supplemental General 29 2,312 16% 2,7 17% 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 1,78 6,477 51% 6,484 % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 15,134 16,155 7% 19,543 21% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 582,33 534,427-8% 547,9 2% Enrollment (FTE)* % % Amount per Pupil % 793 5% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 582,33 534,427-8% 547,9 2% School Administration Expenditures 59, 58, 582,33 57, 56, 55, 54, 53, 52, 534, ,9 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 1:41 AM Sumexpen.xlsx Page 1 of 24

18 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 295,88 37,86 25% 418,344 13% Federal Funds % % Supplemental General 429,198 46,688 7% 456,563-1% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 24,646 49,75 12% 72, 45% Driver Training 678-1% % Declining Enrollment % % Extraordinary School Program % % Food Service 6,268 11,153 78% 8,7-22% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education 1,15 % 3, 161% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,994 4,39-55% 9,82 143% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 765, ,541 17% 968,427 8% Enrollment (FTE)* % % Amount per Pupil 1,94 1,273 16% 1,44 1% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 765, ,541 17% 968,427 8% Operations and Maintenance Expenditures 1,, 9, 8, 765, , ,427 7, 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: 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 1:41 AM Sumexpen.xlsx Page 11 of 24

19 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 1,41 2,827 1% -1% Federal Funds % % Supplemental General 281, ,43 % 297,278 6% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 183, ,144-19% 135,848-8% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 63,51 71,88 14% 12,822 68% Cost of Living % % Vocational Education 223 2,119 85% 4, 89% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,816 16,155 65% 2,458 27% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 539, ,555-3% 578,46 11% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 539, ,555-3% 578,46 11% Transportation Expenditures 58, 57, 56, 55, 54, 53, 52, 51, 5, 49, 578,46 539, , 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 1:41 AM Sumexpen.xlsx Page 12 of 24

20 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 355, ,297-5% 395,226 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 8,994 4,39-55% 1,13 148% Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 364,89 343,336-6% 45,239 18% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 364,89 343,336-6% 45,239 18% Food Service Expenditures 41, 4, 39, 38, 37, 36, 35, 34, 33, 32, 31, 45, ,89 343, 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 1:41 AM Sumexpen.xlsx Page 13 of 24

21 Other Costs (25 & 29: Other Supplemental Services) (33: Community Services Operations) % % inc/ inc/ Actual Actual dec Budget dec General 157, ,962 7% 172,472 3% 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 5,319 4,39-24% 6,29 56% Contingency Reserve % Text Book & Student Material % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 162, ,1 6% 178,762 4% Enrollment (FTE)* % % Amount per Pupil % 259 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 162, ,1 6% 178,762 4% Other Costs 18, 178, , 172,1 17, 165, 162,955 16, 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. 9/17/213 1:41 AM Sumexpen.xlsx Page 14 of 24

22 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 467,97 225,969-52% 132,915-41% 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 467,97 225,969-52% 132,915-41% Enrollment (FTE)* % % Amount per Pupil % 193-4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 467,97 225,969-52% 132,915-41% Capital Improvements (4) 5, 45, 4, 35, 3, 25, 2, 15, 1, 5, 467,97 225, , 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 1:41 AM Sumexpen.xlsx Page 15 of 24

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 69, ,283-1% 747,36 9% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 69, ,283-1% 747,36 9% Enrollment (FTE)* % % Amount per Pupil % 1,83 11% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 69, ,283-1% 747,36 9% Deb Services (51) 75, 74, 73, 72, 71, 7, 69, 68, 67, 66, 65, 747,36 69, , 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 1:41 AM Sumexpen.xlsx Page 16 of 24

24 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 1,92,25 768,381-3% 689,674-1% Federal Funds % % Supplemental General 765, ,774 3% 721,462-8% 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 1,857,31 1,553,155-16% 1,411,136-9% Enrollment (FTE)* % % Amount per Pupil 2,653 2,23-17% 2,45-7% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,857,31 1,553,155-16% 1,411,136-9% Transfers (52) 2,, 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, 1,857,31 1,553,155 1,411, 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 1:41 AM Sumexpen.xlsx Page 17 of 24

25 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 211 July 1, 212 July 1, 213 General Federal Funds 5,663 5,275 1,361 Supplemental General 82,523 12,367 12,996 At Risk (4yr Old) At Risk (K-12) 117,718 88,742 85,471 Bilingual Education Virtual Education Capital Outlay 911,296 68, ,913 Driver Training 8,357 11,294 11,524 Declining Enrollment Extraordinary School Program Food Service 98,671 82,81 69,493 Professional Development 11,76 8,659 35, Parent Education Program Summer School Special Education 278,43 27, ,622 Cost of Living Vocational Education 145,75 158, ,981 Gifts/Grants 4, Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 292, , ,563 Text Book & Student Material 133, ,359 89,451 Activity Fund 45,472 52,393 46,473 Bond and Interest #1 77, , ,981 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 2,842,97 2,59,351 2,126,37 Enrollment (FTE)* Amount per Pupil 4,61 3,559 3,81 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 2,842,97 2,59,351 2,126,37 Unencumbered Cash Balances by Fund 3,, 2,5, 2,842,97 2,59,351 2,126,37 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 1:41 AM Sumexpen.xlsx Page 18 of 24

26 Reserve Funds Unencumbered Cash Balance USD# 449 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 1:41 AM Sumexpen.xlsx Page 19 of 24

27 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % 69. 5% Enrollment (FTE)** % 7. -5% 75. 1% % Number of Students - Free Meals % 156 8% 161 3% 175 9% Number of Students - Reduced Meals % 85 2% 64-25% 65 2% 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 1:41 AM Sumexpen.xlsx Page 2 of 24

28 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... TOTAL OTHER... Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 7% Bond and Interest #1 15% Supplemental General 43% General 35% 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 1:41 AM Sumexpen.xlsx Page 21 of 24

29 Other Information USD# Actual Actual Budget Assessed Valuation $31,772,187 $32,527,582 $34,9,853 Bonded Indebtedness $5,719,668 $9,178,331 $8,577,737 Assessed Valuation $34,5, $34,, $33,5, $33,, $32,5, $32,, $31,5, $31,, $3,5, $34,9,853 $32,527,582 $31,772, Bonded Indebtedness $1,, $9,, $8,, $7,, $6,, $5,, $4,, $3,, $2,, $1,, $ $9,178,331 $8,577,737 $5,719, /17/213 1:41 AM Sumexpen.xlsx Page 22 of 24

30 USD 449 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 4,981,724 4,389, ,32 XXXXXXXX Supplemental General 1,744,566 12, ,17 896,553 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-12) 279,71 85, ,6 Bilingual Education Virtual Education Capital Outlay 68,32 339, , 167,419 Driver Training 16,354 11,524 4,83 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 43,926 69,493 3, ,777 2, 156,175 Professional Development 47,71 35, 2, 7,29 Parent Education Program Summer School Special Education 1,139, , ,536 Vocational Education 363, ,981 18,348 2, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants Textbook & Student Materials Revolving 89,451 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 476, ,578 XXXXXXXXX Contingency Reserve 292,563 XXXXXXXXX Activity Funds 46,473 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 747,36 644, , , ,946 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 81,99 1,361 xxxxxxxxxxx 8,629 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 1,89,6 2,126,37 5,936,56 235, ,411,136 2,148,832 54,236 Less Transfers 1,411,136 TOTAL Budget Expenditures $9,478,87 Sources of Revenue - - State, Federal, Local State Revenues 5,882,22 5,616,144 5,936,56 Federal Revenues 243, , ,518 Local Revenues 4,24,35 3,9,392 3,56,668 Total Revenues 1,366,66 9,749,335 9,732,692 Revenues Per Pupil 14,89 13,829 14,15

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