Budget General Information (characteristics of district) Supplemental Information for Tables in Summary of Expenditures

Transcription

1 USD #393 Solomon

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 #: 393 Introduction USD #393 Solomon is a K-12 school district with territory in three counties. All of our buildings are located in Solomon, Ks. We completed a district renovation in 1996 which included a new high school building and additions to the elementary building. The district has a very active Parents as Teachers Program and Solomon Community Pre School housed on site as well as a K-5 after school program. Solomon offers concurrent college classes to its junior and senior high school students as well as evening courses for patrons. We currently have about 75 total staff members with 35 certified staff members. Student/teacher ratio is about 1/12 or less. President Justin Zerbe Vice President Tallie Baetz Todd Brungardt Carrie Herbel Brad Homman Denise Miller Jessica Shirack Board Members jzerbe@usd393.net tbaetz@usd393.net tbrundgardt@usd393.net cherbel@usd393.net bhomman@usd393.net dmiller@usd393.net jshirack@usd393.net Key Staff Superintendent: Jeremy Boldra Business Office Staff: Dean Ann Zsamba, Clerk of the Board Curriculum & Instruction Staff: Mandy Ediger Other Key Contacts: Dustin Dooley, Principal, Justin Coup, Asst. K-5 Principal The District s Accomplishments and Challenges Accomplishments: The district continues to have high graduation and attendance rates with most all students either continuing their education or entering the work force after graduation. State assessment scores are strong as students continue to improve their basic academic skills. The elementary and middle school has successfully implemented the Multi Tiered System of Support academic program with solid success. The faculty continues to embrace current instructional strategies. The district has implemented a 1/1 I-Pad Initiative for grades college courses have been integrated into the high school curriculum, providing concurrent credit for Solomon students.. Challenges: Because of state funding cuts and declining enrollment the district faces significant financial challenges if it is to maintain quality programming for the students. Providing competitive compensation for the staff poses a major challenge. 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 Support Expenditures (21) 8. Instructional Support Expenditures (22) 9. General Administration Expenditures (23) 1. School Administration Expenditures (24) 11. Central Services Expenditures (25) 12. Operations and Maintenance Expenditures (26) 13. Transportation Expenditures (27) 14. Other Support Services Expenditures (29) 15. Food Service Expenditures (31) 16. Community Services Operations (33) 17. Capital Improvements (4) 18. Debt Services (51) 19. Miscellaneous Information Transfers (52) 2. Miscellaneous Information Unencumbered Cash Balance by Fund 21. Reserve Funds Unencumbered Cash Balance 22. Other Information Enrollment Information 23. Miscellaneous Information Mill Rates by Fund 24. Other Information Assessed Valuation and Bonded Indebtedness 2

5 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. 3

6 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 4

7 USD# 393 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 2,624,233 6% 2,81,563 59% 7% 2,794,2 58% % Student Support Services 15,255 2% 14,954 3% 34% 5,525 1% -64% Instructional Support Services 4,572 1% 25,64 1% -37% 13,115 % -49% Administration & Support 536,765 12% 448,267 9% -16% 583,176 12% 3% Operations & Maintenance 381,222 9% 431,538 9% 13% 533,952 11% 24% Transportation 184,828 4% 171,767 4% -7% 246,218 5% 43% Food Services 223,57 5% 225,169 5% 1% 243,413 5% 8% Capital Improvements 42,284 1% 286,979 6% 579% 131,893 3% -54% Debt Services 247,235 6% 245,143 5% -1% 23,25 4% -17% Other Costs 64 % % -1% % % Total Expenditures* 4,386,28 1% 4,776,984 1% 9% 4,799,742 1% % Amount per Pupil $12,676 $14,175 12% $14,814 5% Current Expenditures** 3,999,66 1% 4,138,545 1% 3% 4,216,421 1% 2% Amount per Pupil $11,558 $12,281 6% $13,14 6% Percent of Expenditures Instruction*** (Total Expenditures) 2,624,233 6% 2,728,732 57% -3% 2,744,2 57% % Instruction*** (Current Expenditures) 2,624,233 66% 2,728,732 66% % 2,744,2 65% -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 - 29 and 33 Administration & Support - 23, 24 and 25 Capital Improvements - 4 Operations & Maintenance - 26 Debt Services - 51 Transfers ,, 2,5, 2,, 1,5, 1,, 5, 2,794,2 Summary of Total Expenditures by Function (All Funds) 5,525 13, , , , , ,893 23, Summary of Total Expenditures by Function Capital Improvements 3% Debt Services Food Services 4% Transportation 5% 5% Operations & Maintenance 11% Administration & Support 12% Instructional Support 1% Student Support Services 1% Instruction 58% Instruction Student Support Services Instructional Support Administration & Support Operations & Maintenance Transportation Food Services Capital Improvements Debt Services Other Costs 9/12/214 4:13 PM Sumexpen.xlsx Page 1 of 3

8 USD# 393 Summary of General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,25,918 59% 1,169,895 58% -3% 1,93,58 54% -7% Student Support 64,173 3% 54,224 3% -16% 19,9 1% -63% Instructional Support 9,959 % 6,63 % -33% 8, % 21% Administration & Support 56,786 25% 434,277 22% -14% 524,998 26% 21% Operations & Maintenance 216,35 1% 28,428 14% 3% 34,62 15% 8% Transportation 57,38 3% 55,781 3% -3% 59,3 3% 6% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,6,449 1% 2,1,235 1% -3% 2,9,84 1% % Amount per Pupil $5,955 $5,938 % $6,23 4% The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items. 1,4, Summary of General Fund Expenditures 1,2, 1,93,58 1,, 8, 6, 524, , 34,62 2, Instruction Student Support 19,9 8, Instructional Support Administration & Support Operations & Maintenance 59,3 Transportation Capital Improvements Other Costs Summary of General Fund Expenditures by Function Operations & Maintenance 15% Administration & Support 26% Transportation 3% Student Support 1% Instruction 55% Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 4:13 PM Sumexpen.xlsx Page 2 of 3

9 USD# 393 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 333,999 64% 454,396 69% 36% 447,7 65% -1% Student Support % % % % % Instructional Support % % % % % Administration & Support % % % % % Operations & Maintenance 138,463 26% 148,416 23% 7% 165, 24% 11% Transportation 5,39 1% 53,598 8% 6% 73, 11% 36% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 522,852 1% 656,41 1% 26% 685,7 1% 4% Amount per Pupil $1,511 $1,948 29% $2,116 9% 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, 447,7 4, 35, 3, 25, , 15, 165, , 73, 5, Instruction Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 24% Transportation 11% Instruction Student Support Instructional Support Instruction 65% Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 4:13 PM Sumexpen.xlsx Page 3 of 3

10 64,173 54,224 19,9 9,959 6,63 8, 17,698 19, ,3 56, , , , , ,62 1,539,917 1,624,291 1,541,28 USD# 393 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 1,539,917 6% 1,624,291 61% 5% 1,541,28 57% -5% Student Support 64,173 2% 54,224 2% -16% 19,9 1% -63% Instructional Support 9,959 % 6,63 % -33% 8, % 21% Administration & Support 56,786 2% 434,277 16% -14% 524,998 19% 21% Operations & Maintenance 354,768 14% 428,844 16% 21% 469,62 17% 9% Transportation 17,698 4% 19,379 4% 2% 132,3 5% 21% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 2,583,31 1% 2,657,645 1% 3% 2,695,54 1% 1% Amount per Pupil $7,466 $7,886 6% $8,32 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 1,8, 1,6, 1,4, 1,2, 1,, , , , 2, 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 17% Transportation 5% Instruction Administration & Support 2% Student Support 1% Instruction 57% Student Support Instructional Support Administration & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 4:13 PM Sumexpen.xlsx Page 4 of 3

11 1,718 53,456 58,36 63, , , ,631 USD# 393 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec Instruction 414,526 87% 419,953 88% 1% 432,631 87% 3% Student Support % % % % % Instructional Support % % % % % Administraton & Support 1,718 2% % -1% % % Operations & Maintenance % % % % % Transportation 53,456 11% 58,36 12% 9% 63,918 13% 1% Capital Improvements % % % % % Other Costs % % % % % Total Expenditures 478,7 1% 477,989 1% % 496,549 1% 4% Amount per Pupil $1,384 $1,418 3% $1,533 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 45, 4, 35, 3, 25, 2, 15, , 5, Instruction Student Support Instructional Support Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs Summary of Special Education Fund by Function Transportation 13% Instruction Student Support Instructional Support Instruction 87% Administraton & Support Operations & Maintenance Transportation Capital Improvements Other Costs 9/12/214 4:13 PM Sumexpen.xlsx Page 5 of 3

12 USD# 393 Instruction Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,25,918 1,169,895-3% 1,93,58-7% Federal Funds 81,65 71,924-12% 86,188 2% Supplemental General 333, ,396 36% 447,7-1% At Risk (4yr Old) % % At Risk (K-12) 227, ,562 31% 287,68-3% Bilingual Education % % Virtual Education % % Capital Outlay 72,831 % 8, 1% Driver Education 4,956-1% 9,9 % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 414, ,953 1% 432,631 3% Cost of Living % % Vocational Education 128,189 15,94-17% 13,71-2% Gifts/Grants 7, 2,45-65% 2,19-18% Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 183, ,915-14% 25,792 6% Contingency Reserve % Text Book & Student Material 11,215 21,45 88% Activity Fund 26,195 29,652 13% -1% Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,624,233 2,81,563 7% 2,794,2 % Enrollment (FTE)* % % Amount per Pupil 7,584 8,313 1% 8,624 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,624,233 2,81,563 7% 2,794,2 % Instruction Expenditures 2,85, 2,8, 2,75, 2,7, 2,65, 2,6, 2,55, 2,5, 2,624,233 2,81,563 2,794, Instruction Expenditures 1,5, 1,, 5, 1,25,918 1,169,895 1,93,58 454, ,7 414, , , ,631 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 4:13 PM Sumexpen.xlsx Page 6 of 3

13 Student Support Expenditures (21) USD# 393 % % inc/ inc/ Actual Actual dec Budget dec General 64,173 54,224-16% 19,9-63% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 21,452 1,563-93% 5, 22% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 19,63 18,161-7% 25,625 41% Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 67,6 % -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 15,255 14,954 34% 5,525-64% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 15,255 14,954 34% 5,525-64% Amount per Pupil $39 $435 41% $156-64% Student Support Expenditures 16, 14, 14,954 12, 1, 15,255 8, 6, 5,525 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. 9/12/214 4:13 PM Sumexpen.xlsx Page 7 of 3

14 USD# 393 Instructional Support Expenditures (22) % % inc/ inc/ Actual Actual dec Budget dec General 9,959 6,63-33% 8, 21% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 3,613 13,86-55% 5, -64% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 5,168 % % 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 4,572 25,64-37% 13,115-49% Enrollment (FTE)* % % Amount per Pupil % 4-47% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,572 25,64-37% 13,115-49% Amount per Pupil $117 $76-35% $4-47% Instructional Support Expenditures 45, 4, 35, 3, 25, 2, 15, 1, 5, 4,572 25,64 13, 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 4:13 PM Sumexpen.xlsx Page 8 of 3

15 USD# 393 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 299,34 299,168 % 37,998 3% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 3,495 12,584 26% 5, -6% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 1,718-1% % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % 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 313, ,752 % 312,998 % Enrollment (FTE)* % % Amount per Pupil % 966 4% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 313, ,752 % 312,998 % General Administration Expenditures 313,5 313, 313, , ,5 312, 311, ,5 311, 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 4:13 PM Sumexpen.xlsx Page 9 of 3

16 USD# 393 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 27, ,19-35% 217, 61% Federal Funds % % Supplemental General % % At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 12,369 1,181-9% 23, % 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 % % 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, ,29-38% 24,178 76% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 22, ,29-38% 24,178 76% School Administration Expenditures 25, 22,121 24,178 2, 15, 136,29 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 4:13 PM Sumexpen.xlsx Page 1 of 3

17 USD# 393 Central Services Expenditures (25) % % 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 3,1-1% 3, % Driver Training 297-1% % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program 225 % -1% 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 3, % 3, 13233% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 3, % 3, 13233% Central Services Expenditures 3, 3, 25, 2, 15, 1, 5, 3, 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 4:13 PM Sumexpen.xlsx Page 11 of 3

18 USD# 393 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 216,35 28,428 3% 34,62 8% Federal Funds % % Supplemental General 138, ,416 7% 165, 11% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 26,35-1% 5, % Driver Training 1,867 % 14,59 681% Declining Enrollment % % Extraordinary School Program % % Food Service % 3-64% 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 381, ,538 13% 533,952 24% Enrollment (FTE)* % % Amount per Pupil 1,12 1,281 16% 1,648 29% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 381, ,538 13% 533,952 24% Operations and Maintenance Expenditures 6, 533,952 5, 4, 381, ,538 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 4:13 PM Sumexpen.xlsx Page 12 of 3

19 USD# 393 Transportation Expenditures (27) % % inc/ inc/ Actual Actual dec Budget dec General 57,38 55,781-3% 59,3 6% Federal Funds % % Supplemental General 5,39 53,598 6% 73, 36% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % % Capital Outlay 4,352 % 5, 149% Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 53,456 58,36 9% 63,918 1% Cost of Living % % Vocational Education 14,19-1% % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 9,655-1% % Contingency Reserve % Text Book & Student Material % Activity Fund % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 184, ,767-7% 246,218 43% Enrollment (FTE)* % % Amount per Pupil % 76 49% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 184, ,767-7% 246,218 43% Transportation Expenditures 25, 246,218 2, 184, ,767 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 4:13 PM Sumexpen.xlsx Page 13 of 3

20 USD# 393 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 64-1% % 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 64-1% % Enrollment (FTE)* % % Amount per Pupil -1% % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 64-1% % 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 4:13 PM Sumexpen.xlsx Page 14 of 3

21 USD# 393 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 223,57 225,169 1% 243,413 8% 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 223,57 225,169 1% 243,413 8% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 223,57 225,169 1% 243,413 8% Food Service Expenditures 245, 243,413 24, 235, 23, 225, 22, 215, 223,57 225,169 21, 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 4:13 PM Sumexpen.xlsx Page 15 of 3

22 USD# 393 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 4:13 PM Sumexpen.xlsx Page 16 of 3

23 USD# 393 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 42, , % 131,893-54% 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 42, , % 131,893-54% Enrollment (FTE)* % % Amount per Pupil % 47-52% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 42, , % 131,893-54% Capital Improvements (4) 3, 286,979 25, 2, 15, 131,893 1, 5, 42, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop and Tuition Reimbursement. *Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time. 9/12/214 4:13 PM Sumexpen.xlsx Page 17 of 3

24 USD# 393 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 #1 247, ,143-1% 23,25-17% Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 247, ,143-1% 23,25-17% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 247, ,143-1% 23,25-17% Deb Services (51) 25, 2, 247, ,143 23,25 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 4:13 PM Sumexpen.xlsx Page 18 of 3

25 USD# 393 Transfers (52) % % inc/ inc/ Actual Actual dec Budget dec General 82,73 673,983-18% 615,683-9% Federal Funds % % Supplemental General 187,148 15,944-19% 223,468 48% 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 148,25-1% % Text Book & Student Material % % Activity Fund % % Bond and Interest #1 % % Bond and Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,155, ,927-29% 839,151 2% Enrollment (FTE)* % % Amount per Pupil 3,34 2,448-27% 2,59 6% Adult Education % % Adult Supplemental Education % % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,155, ,927-29% 839,151 2% Transfers (52) 1,2, 1,155,471 1,, 8, 824, ,151 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. 9/12/214 4:13 PM Sumexpen.xlsx Page 19 of 3

26 USD# 393 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 212 July 1, 213 July 1, 214 General 4,392 3,161 3,161 Federal Funds Supplemental General 14,117 1,426 At Risk (4yr Old) At Risk (K-12) 19,257 32,81 1,248 Bilingual Education Virtual Education Capital Outlay 443,87 362, ,64 Driver Training 22,439 2,417 21,5 Declining Enrollment Extraordinary School Program Food Service 21,425 9,247 14,28 Professional Development Parent Education Program 2,476 3,286 1,448 Summer School Special Education 222, ,977 68,353 Cost of Living Vocational Education 11,687 11,32 Gifts/Grants ,19 Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 254, , ,386 Text Book & Student Material 22 6, Activity Fund 2,924 5,474 7,126 Bond and Interest #1 265, , ,75 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,27,694 1,137,382 79,315 Enrollment (FTE)* Amount per Pupil 3,673 3,375 2,439 Adult Education Adult Supplemental Education Tuition Reimbursement Special Education Coop TOTAL 1,27,694 1,137,382 79,315 Unencumbered Cash Balances by Fund 1,4, 1,2, 1,27,694 1,137,382 1,, 8, 79,315 6, 4, 2, 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 4:13 PM Sumexpen.xlsx Page 2 of 3

27 Reserve Funds Unencumbered Cash Balance USD# 393 July 1, 212 July 1, 213 July 1, 214 Special Reserve TOTAL OTHER Amount per Pupil $ $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) 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 4:13 PM Sumexpen.xlsx Page 21 of 3

28 USD# 393 Enrollment Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % 34.2 % % % Enrollment (FTE)** % % % % Number of Students - Free Meals % 15 28% 139-7% 139 % Number of Students - Reduced Meals % 4-22% 41 3% 45 1% 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 4:13 PM Sumexpen.xlsx Page 22 of 3

29 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay.. 6. 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 13% Supplemental General 45% General 42% 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 4:13 PM Sumexpen.xlsx Page 23 of 3

30 Other Information USD# Actual Actual Budget Assessed Valuation $21,931,395 $22,355,3 $22,936,249 Bonded Indebtedness $665, $435, $2, Assessed Valuation $23,, $22,936,249 $22,8, $22,6, $22,4, $22,2, $22,, $21,8, $21,6, $21,4, $21,931,395 $22,355, Bonded Indebtedness $7, $665, $6, $5, $435, $4, $3, $2, $2, $1, $ /12/214 4:13 PM Sumexpen.xlsx Page 24 of 3

31 USD 393 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 2,625,523 3,161 2,622,362 XXXXXXXX Supplemental General 99,168 1,426 38, ,81 XXXXXXXX Adult Education At Risk (4yr Old) Adult Supplemental Education At Risk (K-12) 287,68 1, ,432 Bilingual Education Virtual Education Capital Outlay 38,71 218,64 33,28 6,5 122,479 Driver Training 24,49 21,5 1,19 1,8 Declining Enrollment XXXXXXXX Extraordinary School Program Food Service 243,713 14,28 1,751 14,168 5, 73,514 Professional Development Parent Education Program 25,74 1,448 14,269 1,23 Summer School Special Education 496,549 68,353 5,5 422,696 Vocational Education 13,71 23,71 7, 1, Special Liability Expense Fund Special Reserve Fund XXXXXXXX Gifts and Grants 2,19 2,19 Textbook & Student Materials Revolving 229 XXXXXXXX School Retirement Extraordinary Growth Facilities XXXXXXXXX KPERS Special Retirement Contribution 25,792 25,792 XXXXXXXXX Contingency Reserve 254,386 XXXXXXXXX Activity Funds 7,126 XXXXXXXXX Tuition Reimbursement Bond and Interest #1 23,25 188,75 48,78 23,71 56,676 Bond and Interest #2 No Fund Warrant Special Assessment Temporary Note Coop Special Education Federal Funds 86,188 xxxxxxxxxxx 86,188 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx Cost of Living xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx XXXXXXXXX SUBTOTAL 5,638,893 79,315 3,376, ,856 6,5 839, ,665 56,676 Less Transfers 839,151 TOTAL Budget Expenditures $4,799,742 Sources of Revenue - - State, Federal, Local State Revenues 2,834,917 2,857,4 3,376,823 Federal Revenues 28, , ,856 Local Revenues 2,364,56 2,22,952 1,594,316 Total Revenues 5,48,187 5,254,844 5,166,995 Revenues Per Pupil 15,631 15,593 15,948

32 3,, 2,5, 2,, 1,5, 1,, 5, Summary of Total Expenditures by Function (All Funds) USD Solomon - Summary 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, General and Supplemental General Fund Expenditures by Function Instruction Expenditures FTE Enrollment for Budget Authority 2,85, 35. 2,8, 2,75, 2,7, ,65, 2,6, 2,55, 2,5, Mill Levies by Fund 8, 7, 6, 5, 4, 3, 2, 1, Average Salary Total USD Mill Rates Amount Per Pupil By Function (All Funds) , 14, 12, 1, 8, 6, 4, 2,

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