USD #378-Riley County Schools

Transcription

1 USD #378-Riley County Schools

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

3 29-1 Budget General Information USD #: 378 Introduction Riley County Schools have seen a steady increase in enrollment of 4.45% over the past 8 years, going from 618 Full Time Equivalency (FTE) to FTE. However, the district has experienced a 2% decrease in FTE enrollment over the past year. Demographically we would expect to see a continued growth pattern due to several reasons. First, since opening our district to "out of district" students in 2 there have been a steady number (71 K-12/1.7% of our student population-the district high was in K-12/16.9%) of out of district students who, after they had gone through an application process that included the students attendance, grades, and discipline records at their previous school(s), have been accepted to our schools. Riley County Schools have an excellent reputation within the area and families looking for smaller class sizes, excellent academic standards, outstanding activity & athletic teams, and terrific facilities have considered going out of their local school districts and coming to Riley County. Second, according to Ft. Riley Military Base personnel-within a 6-mile radius, the region can expect an increase of 33, people. Of these 33, people there may be around 6, schoolaged children. Riley County Schools would anticipate some of these 6, students to enroll within our schools. Since the Base Realignment And Closure (BRAC) action we have increased our military students to 62 or 9.4% of our student population. In Kansas, school funding is based upon the number of FTE students schools have on the September 2th count day and a second count day on February 2th for districts that have students whose parents are full time military. Approximately only 25% of the schools in Kansas have a steady or increasing enrollment. In the 8-9 school year these out of district students brought in over $697,82 to our budget. Our 29-1 General Fund Budget receives 88% state aid and our Supplemental General (Local Option Budget/LOB) budget receives 53% state aid. The General Fund LOB authority is at 3% (the state allowed maximum without a general election vote). The district has chosen to assess 6 mills for Capital Outlay generating $22,297 which receives 37% state aid. Capital Outlay money can only be used for capital improvements, which are generally large money items and need continued maintenance. Our total mill levy increase is to mils. Since 1997 our mill levy has averaged 5.46 mils. It cost our district $12,243 to educate a child at Riley County Schools. However, our local taxpayers only fund 22% or $2,745 of the total cost. Due to less state funding, local patrons are asked to fund an increasing percentage. Since 24, the first year our Local Option Budget (LOB) Supplemental General Budget local taxes exceeded out General Fund local taxes, our expenditures have raised an average of 17% to over $7.9 million. Due to line items that could be cut in half, this year s expenditures are up 5.88% from the 28-9 budget and including reduced fund transfers down a grand total of %. Teachers and staff are utilizing alternative methods of funding to ensure quality instructional materials. Our local Parent Teacher Organization has provided much appreciated financial support. Another funding source the district would encourage all patrons to consider and several teachers have taken advantage of is: The District s total assessed valuations have increased by $325,688 in 9-1 for all funds other than General Fund to $34,216,151, compared to a $4,185,55 increase in 7-8. The General Fund assessed valuation has increased by $27,39 in 9-1 to $3,667,267, compared to a $3,995,71 increase in 7-8. Per state statute, this GF assessed valuation subtracts out homes 1

4 that have an assessed valuation of less than $2, that are not subject to the 2 mils state wide tax. What has caused this percentage increase in mill levies? decreased rate of assessed valuations due to the sliding scale of tax abatement significant increases within our supplemental general (LOB) budget in special education (SPED) flow through money due to increased numbers and severities of exceptionalities & increases in Medicaid reimbursements more emphasis on local tax responsibility vs. state aid due specifically to changes within the FTE weighted formulas Board Members Dan Strom, President Randy Glenn, Vice President Tom Henton, Board Member Steve Reed, Board Member Mike Pachta, Board Member Jennifer Wilson, Board Member Dan Winter, Board Member Key Staff Superintendent: Brad Starnes Board of Education Treasurer: Sandy Glessner Curriculum & Staff: Teresa Grant, RCGS Principal; Eric Swanson, RCHS Principal; Curriculum/Data Analysis Director: Shari Taylor Other Key Contacts: Norma Sharp, BOE Clerk; Becky Pultz, Administrative Assistant The District s Accomplishments and Challenges Accomplishments: In the 8-9 school year Riley County Students reached Adequate Yearly Progress (AYP) levels. Over 1 school districts, out of 3+, and 3 schools failed to make AYP. By 214 all schools are to have all students proficient on the Kansas State Assessments. Riley County Students (3-12 th grades) were 95% proficient on reading, 92% proficient on math and 95% proficient (grades 4 & 7-only classes tested) on science assessments! RCHS has had 7 National Merit Scholarship Finalist over the past 11 years. Both Riley County Grade School and Riley County High School achieved the state Standard of Excellence as a building in Reading and Math. Overall, over 94% of all classes that were state assessment tested reached the State Standard of Excellence. Teaching and administrative staffs at both RCGS and RCHS have won numerous awards: RCHS staff member, Janie Anthony, was a KSDE Horizon Award winner. Shelby Muha, RCHS Family and Consumer Science teacher, was elected as the FCCLA KS President of the state board of directors as well as being recommended to be a National consultant for FCCLA. RCHS Counselor, Katie Ball was selected as the Sylvan Learning Center Counselor of the Year. RCGS staff member, Julie Doyen was selected by KSDE to serve a 3 year term on the State QPA Advisory Council. District School Resource Officer (SRO) Julia Goggins was selected as the Riley County Police Department Officer of the Year. RCHS Principal, Eric Swanson was selected as the Kansas Association of Secondary School Principals Regional Principal of the Year and district Superintendent Brad Starnes was selected to serve on the Kansas Association of School Administrators Board of Directors. These award winners join former winners: Joyce 2

5 Troyer, Kansas Ag Teacher of the Year and Kansas Economic Educator of the Year for Grades 6-8. And RCHS staff member, Sarah Gill; Fulbright Scholarship to study abroad in Paraguay. Our 8-9 athletic teams were outstanding as well, Girls Basketball qualified for the state tournament-in the past 14 years we have qualified 14 teams and have gone to state the last 9 years in a row; in the 35 years prior to that, Riley County went to state a total of 2 times. Presently, we have 4 former student/athletes competing professionally: Jon McGraw KC Chiefs and Jordy Nelson Green Bay Packers-NFL, Amy Mortimer-Reebok/Olympic runner and Megan Starnes-European Basketball League/FIBA. Our women s choir was one of only three choirs chosen to perform at the Kansas Music Educators Association annual convention! And Riley County High School was the only small school to have more than one vocalist selected to the All State Women s Choir-RCHS qualified 5! Our Family and Consumer Science Technology Team won a Gold Medal at the national FCCLA convention! At the state fair we had 2 Grand Champion Future Farmers of America mechanical projects, a first for the district. Challenges: Riley County Schools, like many school districts, faces some challenges in the form of the recruitment and retention of teachers in particular areas of study. Special Education is included within these areas of study and is a continued area of concern. In June 28 KSDE reported over 1, teacher vacancies in Kansas. The instructional cost, which includes teachers and paraprofessionals cost continue to rise at a high level. Use of the Supplemental General Fund not as a fund for extras, but not now has exceeded our General Fund in tax revenues. Without this fund our school district would have a difficult time operating or there would have to be sweeping changes. Other challenges would include the rising and unknown cost of health care; the uncertainty of how the Ft. Riley personnel increase may affect our school district, and one very positive challenge: what to do regarding curricular changes that effect personnel and facilities. With each of these challenges the district will continue to provide the best possible education for its students. What impacts student learning within the classroom will directly drive all decisions for the district. There is a commitment to the continuation and expansion upon the things that have made and will continue to make Riley County Schools regarded as one of the state s premier school districts. 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. Expenditures (1) 7. Student and al Support Expenditures (21 & 22) 8. General Administration Expenditures (23) 9. School Administration Expenditures (24) 1. Operations and Maintenance Expenditures (26) 11. (25 & 29: Other Supplemental Services) (3: Non- Services) 12. Capital Improvements (4) 13. Debt Services (5) 14. Miscellaneous Information Unencumbered Cash Balance by Fund 15. Reserve Funds Unencumbered Cash Balance 16. Other Information - FTE 17. Miscellaneous Information Mill Rates by Fund 18. 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 (listed on the right under Data Portal sections) 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 4,171,342 52% 4,453,639 53% 7% 3,87,79 48% -15% Student & al Support 667,133 8% 674,287 8% 1% 671,69 8% % General Administration 371,379 5% 366,685 4% -1% 38,858 5% 4% School Administration (Building) 529,928 7% 521,44 6% -2% 493,296 6% -5% Operations & Maintenance 694,645 9% 762,816 9% 1% 894,389 11% 17% Capital Improvements 14,89 2% 19, 2% 35% 255, 3% 34% Debt Services 41,258 5% 46,456 5% 1% 375,954 5% -8% 1,65,976 13% 981,638 12% -8% 1,12,531 14% 12% Total Expenditures 8,42,47 1% 8,356,925 1% 4% 7,98,86 1% -5% Amount per Pupil $12,517 $13,7 4% $12,348-5% 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, Area Vocational School, and Special Education Coop. 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: - 1 Operations & Maintenance - 26 Student & al Support - 21 & 22-25, 29 and 3 and all others not included elsewhere General Administration - 23 Capital Improvements - 4 School Administration (Building) - 24 Debt Services - 51 Transfers - 52 Summary of Total Expenditures By Function (All Funds) 5,, 4,5, 4,, 3,5, 3,, 2,5, ,, 1,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services Summary of Total Expenditures By Function (All Funds) 14% Debt Services 5% Student & al Support Capital Improvements 3% Operations & Maintenance 11% School Administration (Building) 6% General Administration 5% Student & al Support 8% 48% General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services 9/28/29 1:52 PM Sumexpen.xls Page 1 of 19

9 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,487,51 54% 2,748,813 57% 11% 2,21,547 51% -2% Student & al Support 29,592 6% 279,534 6% -4% 261,748 6% -6% General Administration 36,166 8% 35,797 7% -3% 368,917 8% 5% School Administration (Building) 465,99 1% 457,2 9% -2% 438,633 1% -4% Operations & Maintenance 586,683 13% 652,976 13% 11% 669,57 15% 3% Capital Improvements % % % % % 425,78 9% 367,779 8% -14% 415,681 1% 13% Total Expenditures 4,616,721 1% 4,856,919 1% 5% 4,365,96 1% -1% Amount per Pupil $7,186 $7,559 5% $6,754-11% 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 by Function 3,, 2,5, 2,, 1,5, ,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function 1% Operations & Maintenance 15% School Administration (Building) 1% 51% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements General Administration 8% Student & al Support 6% 9/28/29 1:52 PM Sumexpen.xls Page 2 of 19

10 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 28,314 28% 18,32 21% -48% 135,652 2% 26% Student & al Support 34,595 41% 273,199 52% -1% 268,76 39% -2% General Administration % % % % % School Administration (Building) 4,579 5% 38,483 7% -5% 36, 5% -6% Operations & Maintenance 83,628 11% 72,636 14% -13% 175,42 26% 142% Capital Improvements % % % % % 17,4 14% 31,5 6% -71% 7,459 1% 124% Total Expenditures 744,156 1% 523,85 1% -3% 686,291 1% 31% Amount per Pupil $1,158 $815-3% $1,62 3% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 35, Summary of Supplemental General Fund Expenditures by Function 3, 25, 2, , 1, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 26% School Administration (Building) 5% 1% 2% Student & al Support 39% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/28/29 1:52 PM Sumexpen.xls Page 3 of 19

11 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,695,824 5% 2,856,845 53% 6% 2,346,199 46% -18% Student & al Support 595,187 11% 552,733 1% -7% 53,58 11% -4% General Administration 36,166 7% 35,797 7% -3% 368,917 7% 5% School Administration (Building) 56,569 9% 495,53 9% -2% 474,633 9% -4% Operations & Maintenance 67,311 13% 725,612 13% 8% 844,99 17% 16% Capital Improvements % % % % % 532,82 1% 399,279 7% -25% 486,14 1% 22% Total Expenditures 5,36,877 1% 5,38,769 1% % 5,51,387 1% -6% Amount per Pupil $8,344 $8,375 % $7,816-7% 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,, 2,5, 2,, ,5, 1,, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 1% Operations & Maintenance 17% School Administration (Building) 9% General Administration 7% Student & al Support 11% 46% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/28/29 1:52 PM Sumexpen.xls Page 4 of 19

12 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 748,357 96% 832,225 94% 11% 71,67 92% -16% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance 18,225 2% 26,69 3% 46% 3, 4% 12% Capital Improvements % % % % % 16,83 2% 25,11 3% 49% 28,7 4% 14% Total Expenditures 783,412 1% 884,25 1% 13% 76,37 1% -14% Amount per Pupil $1,219 $1,376 13% $1,176-15% 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 9, 8, 7, 6, 5, 4, 3, , 1, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function Operations & Maintenance 4% 4% 92% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 9/28/29 1:52 PM Sumexpen.xls Page 5 of 19

13 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 2,487,51 2,748,813 11% 2,21,547-2% Federal Funds 11,414 95,823-6% 147,889 54% Supplemental General 28,314 18,32-48% 135,652 26% At Risk (4yr Old) % % At Risk (K-12) 138, ,215-15% 117,267 % Bilingual Education % % Virtual Education % Capital Outlay % % Driver Education 13,52 14,568 8% 17,5 2% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 59,8 % -1% Special Education 748, ,225 11% 71,67-16% Cost of Living % % Vocational Education 318, ,923-1% 263,42-17% Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 155,339 16,96 4% 213,827 33% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 4,171,342 4,453,639 7% 3,87,79-15% Enrollment (FTE)* % % Amount per Pupil 6,492 6,932 7% 5,892-15% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 4,171,342 4,453,639 7% 3,87,79-15% 5,, 4,5, 4,, 3,5, 3,, 2,5, 2,, 1,5, 1,, 5, Expenditures Expenditures 3,, 2,5, 2,, 1,5, 1,, General Supplemental General Special Education 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 9/28/29 1:52 PM Sumexpen.xls Page 6 of 19

14 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 29, ,534-4% 261,748-6% Federal Funds 1,874 % 1,955 4% Supplemental General 34, ,199-1% 268,76-2% At Risk (4yr Old) % % At Risk (K-12) 53,731 % 54,933 2% Bilingual Education % % Virtual Education % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development 34,588 26,234-24% 44,5 7% Parent Education Program 15, 13,57-13% 13,57 % Summer School % % Special Education % % Cost of Living % % Vocational Education 4 4 % 4 % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 21,958 26,258 2% 25,716-2% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 667, ,287 1% 671,69 % Enrollment (FTE)* % % Amount per Pupil 1,38 1,49 1% 1,38-1% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 667, ,287 1% 671,69 % Amount per Pupil $1,15 $1,43 3% $1,38 % Student and al Support Expenditures 8, 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: Area Vocational School, 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. 9/28/29 1:52 PM Sumexpen.xls Page 7 of 19

15 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 36,166 35,797-3% 368,917 5% 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 Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 11,213 15,888 42% 11,941-25% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 371, ,685-1% 38,858 4% Enrollment (FTE)* % % Amount per Pupil % 589 3% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 371, ,685-1% 38,858 4% 4, General Administration Expenditures 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 9/28/29 1:52 PM Sumexpen.xls Page 8 of 19

16 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 465,99 457,2-2% 438,633-4% Federal Funds % % Supplemental General 4,579 38,483-5% 36, -6% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 23,359 25,91 11% 18,663-28% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 529, ,44-2% 493,296-5% Enrollment (FTE)* % % Amount per Pupil % 763-6% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 529, ,44-2% 493,296-5% School Administration Expenditures 6, 5, 4, 3, 2, 1, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 9/28/29 1:52 PM Sumexpen.xls Page 9 of 19

17 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 586, ,976 11% 669,57 3% Federal Funds % % Supplemental General 83,628 72,636-13% 175,42 142% At Risk (4yr Old) % % At Risk (K-12) % % Bilingual Education % % Virtual Education % Capital Outlay % % Driver Training 2,475 2,22-18% 3,64 8% Declining Enrollment % % Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School 5-1% % Special Education 18,225 26,69 46% 3, 12% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 1,986 8, % 15,759 86% Contingency Reserve 1,598-1% Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 694, ,816 1% 894,389 17% Enrollment (FTE)* % % Amount per Pupil 1,81 1,187 1% 1,384 17% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 694, ,816 1% 894,389 17% 1,, Operations and Maintenance Expenditures 9, 8, 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: Area Vocational School, 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. 9/28/29 1:52 PM Sumexpen.xls Page 1 of 19

18 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 425,78 367,779-14% 415,681 13% Federal Funds % % Supplemental General 17,4 31,5-71% 7, % At Risk (4yr Old) % % At Risk (K-12) 1, % -1% Bilingual Education % % Virtual Education % Capital Outlay % % Driver Training % % Declining Enrollment % % Extraordinary School Program % % Food Service 486,76 53,59 9% 56,93 6% Professional Development 8,675 4,254-51% 5, 18% Parent Education Program % % Summer School % % Special Education 16,83 25,11 49% 28,7 14% Cost of Living % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 19,738 22,574 14% 21,761-4% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,65, ,638-8% 1,12,531 12% Enrollment (FTE)* % % Amount per Pupil 1,659 1,528-8% 1,76 12% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,65, ,638-8% 1,12,531 12% 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 9/28/29 1:52 PM Sumexpen.xls Page 11 of 19

19 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 14,89 19, 35% 255, 34% 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 14,89 19, 35% 255, 34% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental l Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 14,89 19, 35% 255, 34% Capital Improvements (4) 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 9/28/29 1:52 PM Sumexpen.xls Page 12 of 19

20 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 % Bond & Interest #1 41,258 46,456 1% 375,954-8% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 41,258 46,456 1% 375,954-8% Enrollment (FTE)* % % Amount per Pupil % 582-8% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 41,258 46,456 1% 375,954-8% Debt Services (51) 45, 4, 35, 3, 25, 2, 15, 1, 5, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 9/28/29 1:52 PM Sumexpen.xls Page 13 of 19

21 Transfers (52) USD# 378 % % inc/ inc/ Actual Actual dec Budget dec General 696, ,57-5% 567,433-14% Federal Funds % % Supplemental General 719,62 1,53,81 46% 898,512-15% 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 % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 1,415,959 1,714,867 21% 1,465,945-15% Enrollment (FTE)* % % Amount per Pupil 2,24 2,669 21% 2,268-15% Adult Education % % Adult Supplemental Education % % Area Vocational School % Tuition Reimbursement % % Special Education Coop % % TOTAL 1,415,959 1,714,867 21% 1,465,945-15% Transfers (52) 2,, 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 9/28/29 1:52 PM Sumexpen.xls Page 14 of 19

22 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 27 July 1, 28 July 1, 29 General 1,56 29,12 17 Federal Funds 1 Supplemental General 25,223 49,49 59,789 At Risk (4yr Old) At Risk (K-12) 7,224 2,31 Bilingual Education Virtual Education Capital Outlay 225,28 194,338 14,996 Driver Training 538 Declining Enrollment Extraordinary School Program Food Service 42, ,689 Professional Development 1, Parent Education Program Summer School 59,13 59,8 Special Education 47,389 Cost of Living Vocational Education 43,2 8 Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 24,88 23,282 Text Book & Student Material Bond & Interest 1 687,62 699, ,363 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,296,958 1,237, ,245 Enrollment (FTE)* Amount per Pupil 2,19 1,927 1,436 Adult Education Adult Supplemental e Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 1,296,958 1,237, ,245 Unencumbered Cash Balances by Fund 1,4, 1,2, 1,, 8, 6, 4, 2, July 1, 27 July 1, 28 July 1, 29 NOTE: Gifts/Grants includes private grants and grants from nonfederal sources. Amount per pupil excludes the following funds: Area Vocational School, 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. 9/28/29 1:52 PM Sumexpen.xls Page 15 of 19

23 Reserve Funds Unencumbered Cash Balance USD# 378 July 1, 27 July 1, 28 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) July 1, 27 July 1, 28 *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. 9/28/29 1:52 PM Sumexpen.xls Page 16 of 19

24 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % % % Number of Students - Free Meals % 77-19% % 117 % Number of Students - Reduced Meals % 91 18% 86-5% 8-7% 7. Enrollment (FTE)* 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. 9/28/29 1:52 PM Sumexpen.xls Page 17 of 19

25 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 & Interest Bond & Interest 2... No Fund Warrant... Special Assessment... Temporary Note... TOTAL USD Historical Museum... Public Library Board... Public Library Brd & Emp Benf... Recreation Commission... Recreation Commission Employee Benefit... TOTAL OTHER... Total USD Mill Rates Miscellaneous Information Mill Rates by Fund (Total USD) Capital Outlay 11% Bond & Interest 1 12% Supplemental General 4% General 37% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Cost of Living Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 9/28/29 1:52 PM Sumexpen.xls Page 18 of 19

26 Other Information USD# Actual Actual Budget Assessed Valuation $32,282,532 $33,89,463 $34,216,151 Bonded Indebtedness $3,76,521 $3,357,27 $2,994,411 Assessed Valuation $4,, $35,, $3,, $25,, $2,, $15,, $1,, $5,, $ Bonded Indebtedness $4,, $3,5, $3,, $2,5, $2,, $1,5, $1,, $5, $ /28/29 1:52 PM Sumexpen.xls Page 19 of 19