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

Transcription

1 USD 494 Syracuse

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

3 25-26 Budget General Information USD #: 494 Introduction Unified School District 494 Syracuse is located in far western Kansas on the Arkansas River. Our district is one of only a handful of districts which remains on Mountain Standard Time. This unique situation creates several challenges for our students and staff during their daily activities. USD 494 is also the largest school district in the state with 992 square miles of farm and ranch land. Eleven years ago, the commercial dairy industry began moving into Hamilton County. This opportunity has added several students to our population which ended a twenty-year decline in enrollment. In 1993, the enrollment began to increase and continued to increase until the 21-2 school year. Three years ago, we experienced our first decline in enrollment since the new funding formula was established. We had another year of decline last year, and this year we see our enrollment declining once again. During the increases in enrollment, we experienced an overcrowding issue and an outdated building that needed major repairs. Because of these reasons, the people of Hamilton County agreed to build the students of this district a new Jr.-Sr. High School building during a referendum in We began using the new building for the first time in the fall of 22. The past two years, the district has experienced a reduction in staff to meet the budget constraints placed upon schools throughout Kansas. This year, due to more state funding being budgeted to Kansas school districts, we have added a new teaching position in technology, along with additional classroom aide/para position for helping students. We have also increased our certified/licensed salary base to help with the retention of highly qualified staff along with the recruitment of new highly qualified staff. Board Members Kent Eddy President Box 835 Syracuse, KS James Gordanier Member Box 64 Syracuse, KS Dan Kullot Member Box 968 Syracuse, KS Randy Levens Member HC1 Box 69 Syracuse, KS Gary Nielsen Member Box 132 Syracuse, KS Clarence Redman Member Box 566 Syracuse, KS John Simon Vice-Pres Box 768 Syracuse, KS Key Staff Superintendent: Joan Friend Associate or Assistant Superintendents: Business Office Staff: Clerk Alice Frazer Treasurer Jennifer Berning Curriculum & Staff: Other Key Contacts: Elementary Principal/Federal Programs Director Adrian Foltz Jr/Sr High School Principal Paul Zuzelski NCA/QPA Director Casey Cloninger Transportation Director Jim Helton Food Service Director Eva Birt 1

4 The District s Accomplishments and Challenges Accomplishments: USD 494 Syracuse has had an interesting change in its student base over the past twelve years. For the past twelve years, this school district has seen many changes that affect not only the school district, but also the community and the county. During the school year, USD 494 was basically a white middle to upper class community with less than ten percent of the student population belonging to a minority group. Since that time, student ethnicity has shown an increase of 11% in minority enrollment. Socio-economic figures indicate that there has been a 35 % increase in student population qualifying for free and reduced lunch programs, and students staffed in special education programs have increased by 36%. USD 494 is strongly committed to serving all of its students needs at the highest educational level. Graduation rates show little variance and remain well above the state average. An aggressive testing program along with student, community, and parent survey are tools implemented to monitor student needs, progress, and growth. Results of this data-driven program have shown an increase in test scores and directed the development and expansion of the district curriculum. The district has made AYP the past three years in reading and math as well as meeting all other criteria for AYP. We only have one teacher who is currently working to become highly qualified in accordance with NCLB requirements. All of the rest of the licensed staff have met highly qualified standards. The staff continues to be adequately trained to meet the needs of the ESL students, and programs such as Migrant Education, Migrant Even- Start, At-Risk 4-year olds and Early Childhood are offered at District 494 Community Learning Center (CLC). College classes for community members are provided by the district through Garden City Community College. This is a valued service for those working on a degree or training/retraining for the work force. USD 494 has been active in implementing the use of the latest technology for K-12 students and staff. Technology is integrated into the curriculum and used as a classroom instructional tool. It is used in office/classroom management, student learning labs, presentations, video production, communication, research, and it essentially touches nearly every aspect of our students daily learning environment. The district prides itself on the fact that all students have the opportunity to reach their full potential throughout their education process in USD 494. Challenges: Several immediate concerns are facing our district s educational foundation. Among the top three are: USD 494 is supported mainly by dairies, feedlots, farming, and ranching. Drought conditions continue to be a concern as these conditions continue to affect these industries, and as a result, the district is beginning to experience some changes in the enrollment numbers along with increased taxes for the patrons of Hamilton County. Rising costs of health care and the district s distance to specialized services make health insurance for staff an important contract component. This district has used General Fund and LOB funding to help guarantee staff quality health insurance. The demographics of USD 494 are not such that they draw professional people to the community. Those seeking a higher degree are at a disadvantage due to the distance from institutions offering degrees above a Bachelor Degree program. Entertainment, travel accommodations, shopping (beyond basic needs) are not available within fifty miles. 2

5 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. 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 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 4

7 Summary of Total Expenditures By Function (All Funds) % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 2,633,484 51% 2,645,51 46% % 3,261,495 52% 23% Student & al Support 182,646 4% 224,47 4% 23% 241,97 4% 8% General Administration 248,637 5% 29,69 5% 17% 36,299 5% 5% School Administration (Building) 28,646 4% 28,336 4% % 227,228 4% 9% Operations & Maintenance 546,77 11% 558,834 1% 2% 65,884 1% 8% Capital Improvements 122,65 2% 589,22 1% 38% 416,728 7% -29% Debt Services 741,94 14% 73,686 13% -2% 723,92 12% -1% 468,368 9% 519,5 9% 11% 496,622 8% -4% Total Expenditures 5,153,78 1% 5,765,896 1% 12% 6,28,83 1% 9% Amount per Pupil $1,235 $11,717 14% $13,317 14% The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Capital Outlay, Driver Education, Declining Enrollment, 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 Education, 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 ,5, 3,, Summary of Total Expenditures By Function (All Funds) 2,5, 2,, ,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) Debt Services 11% Capital Improvements 7% Operations & Maintenance 1% School Administration (Building) 4% 8% 51% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Debt Services General Administration Student & al Support 5% 4% 1/27/25 3:25 PM Sumexpen.xls Page 1 of 19

8 Summary of General Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,588,72 55% 1,551,727 54% -2% 1,411,24 52% -9% Student & al Support 172,336 6% 168,751 6% -2% 177,616 7% 5% General Administration 27,263 7% 222,226 8% 7% 234,479 9% 6% School Administration (Building) 28,646 7% 195,391 7% -6% 29,837 8% 7% Operations & Maintenance 461,668 16% 439,941 15% -5% 467,622 17% 6% Capital Improvements % % % % % 259,78 9% 275,87 1% 6% 188,693 7% -32% Total Expenditures 2,898,323 1% 2,853,843 1% -2% 2,689,271 1% -6% Amount per Pupil $5,756 $5,799 1% $5,72-2% 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 1,8, 1,6, 1,4, 1,2, 1,, 8, , 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General Fund Expenditures by Function 7% Operations & Maintenance 17% School Administration (Building) 8% General Administration 9% Student & al Support 7% 52% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/27/25 3:25 PM Sumexpen.xls Page 2 of 19

9 Summary of Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 148,666 61% 183,53 52% 23% 335,545 64% 83% Student & al Support 9,383 4% 34,768 1% 271% 42, 8% 21% General Administration 37,24 15% 43,973 13% 18% 5,48 1% 15% School Administration (Building) % 6,323 2% % 6,5 1% 3% Operations & Maintenance 49,353 2% 68,416 2% 39% 74,685 14% 9% Capital Improvements % % % % % % 13,722 4% % 15,575 3% 14% Total Expenditures 244,66 1% 35,255 1% 43% 524,785 1% 5% Amount per Pupil $486 $712 47% $1,113 56% The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental General Fund' line items. 4, Summary of Supplemental General Fund Expenditures by Function 35, 3, 25, , 15, 1, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements School Administration (Building) 1% Summary of Supplemental General Fund Expenditures by Function Operations & Maintenance 14% General Administration 1% Student & al Support 8% 3% 64% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/27/25 3:25 PM Sumexpen.xls Page 3 of 19

10 Summary of General and Supplemental General Fund Expenditures by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 1,737,368 55% 1,734,78 54% % 1,746,569 54% 1% Student & al Support 181,719 6% 23,519 6% 12% 219,616 7% 8% General Administration 244,467 8% 266,199 8% 9% 284,959 9% 7% School Administration (Building) 28,646 7% 21,714 6% -3% 216,337 7% 7% Operations & Maintenance 511,21 16% 58,357 16% -1% 542,37 17% 7% Capital Improvements % % % % % 259,78 8% 289,529 9% 11% 24,268 6% -29% Total Expenditures 3,142,929 1% 3,24,98 1% 2% 3,214,56 1% % Amount per Pupil $6,242 $6,511 4% $6,815 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 2,, 1,8, 1,6, 1,4, ,2, 1,, 8, 6, 4, 2, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of General and Supplemental General Fund Expenditures by Function 6% Operations & Maintenance 17% School Administration (Building) 7% General Administration 9% Student & al Support 7% 54% Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1/27/25 3:25 PM Sumexpen.xls Page 4 of 19

11 Summary of Special Education Fund by Function % % % % % of of inc/ of inc/ Actual Tot Actual Tot dec Budget Tot dec 38,859 98% 344,833 99% 12% 428,871 1% 24% Student & al Support % % % % % General Administration % % % % % School Administration (Building) % % % % % Operations & Maintenance % % % % % Capital Improvements % % % % % 6,57 2% 2,233 1% -63% 1,637 % -27% Total Expenditures 314,916 1% 347,66 1% 1% 43,58 1% 24% Amount per Pupil $625 $75 13% $913 29% 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 5, 45, 4, 35, 3, 25, 2, , 1, 5, Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements Summary of Special Education Fund by Function Student & al Support General Administration School Administration (Building) Operations & Maintenance Capital Improvements 1% 1/27/25 3:25 PM Sumexpen.xls Page 5 of 19

12 Expenditures (1) % % inc/ inc/ Actual Actual dec Budget dec General 1,588,72 1,551,727-2% 1,411,24-9% Federal Funds 371, ,23-11% 334,479 2% Supplemental General 148, ,53 23% 335,545 83% At Risk (4yr Old) 28,835 At Risk (K-12) 242,152 Bilingual Education 69,148 62,194-1% 224,11 26% Capital Outlay 29,941 65,78 12% 35, -47% Driver Education 4,52 3,539-21% 3,68 4% Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education 38, ,833 12% 428,871 24% Vocational Education 12,362 17,77 44% 121, % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 58,634 96,424 64% Contingency Reserve % Text Book & Student Material 99,983 28,318-72% Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 2,633,484 2,645,51 % 3,261,495 23% Enrollment (FTE)* % % Amount per Pupil 5,23 5,375 3% 6,916 29% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 2,633,484 2,645,51 % 3,261,495 23% 3,5, Expenditures 3,, 2,5, 2,, 1,5, 1,, 5, Expenditures 1,8, 1,6, 1,4, 1,2, 1,, 8, 6, 4, 2, General Supplemental General Special Education 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. 1/27/25 3:25 PM Sumexpen.xls Page 6 of 19

13 Student and al Support Expenditures (21 & 22) % % inc/ inc/ Actual Actual dec Budget dec General 172, ,751-2% 177,616 5% Federal Funds 15, % 13,2-12% Supplemental General 9,383 34, % 42, 21% At Risk (4yr Old) At Risk (K-12) Bilingual Education % % Capital Outlay 927-1% % Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,528 9,91 64% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 182, ,47 23% 241,97 8% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 182, ,47 23% 241,97 8% Amount per Pupil $379 $484 28% $532 1% Student and al Support Expenditures 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. 1/27/25 3:25 PM Sumexpen.xls Page 7 of 19

14 General Administration Expenditures (23) % % inc/ inc/ Actual Actual dec Budget dec General 27, ,226 7% 234,479 6% Federal Funds % % Supplemental General 37,24 43,973 18% 5,48 15% At Risk (4yr Old) At Risk (K-12) Bilingual Education % % Capital Outlay 4,17 18, % 12,25-36% Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 5,665 9,315 64% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 248,637 29,69 17% 36,299 5% Enrollment (FTE)* % % Amount per Pupil % 649 1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 248,637 29,69 17% 36,299 5% 35, General Administration Expenditures 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. 1/27/25 3:25 PM Sumexpen.xls Page 8 of 19

15 School Administration Expenditures (24) % % inc/ inc/ Actual Actual dec Budget dec General 28, ,391-6% 29,837 7% Federal Funds % % Supplemental General 6,323 % 6,5 3% At Risk (4yr Old) At Risk (K-12) Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability Expense % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6,622 1,891 64% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 28,646 28,336 % 227,228 9% Enrollment (FTE)* % % Amount per Pupil % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 28,646 28,336 % 227,228 9% School Administration Expenditures 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. 1/27/25 3:25 PM Sumexpen.xls Page 9 of 19

16 Operations and Maintenance Expenditures (26) % % inc/ inc/ Actual Actual dec Budget dec General 461, ,941-5% 467,622 6% Federal Funds % % Supplemental General 49,353 68,416 39% 74,685 9% At Risk (4yr Old) At Risk (K-12) Bilingual Education % % Capital Outlay 35,314 24,218-31% 2, -17% Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service 372 2, % 33,677 66% Professional Development % % Parent Education Program % % Summer School % % Special Education % % Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 6,2 9,9 64% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 546,77 558,834 2% 65,884 8% Enrollment (FTE)* % % Amount per Pupil 1,86 1,136 5% 1,285 13% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 546,77 558,834 2% 65,884 8% 7, Operations and Maintenance 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. 1/27/25 3:25 PM Sumexpen.xls Page 1 of 19

17 (25 & 29: Other Supplemental Services) (27: Transportation) (3: Non- Services) % % inc/ inc/ Actual Actual dec Budget dec General 259,78 275,87 6% 188,693-32% Federal Funds % % Supplemental General 13,722 % 15,575 14% At Risk (4yr Old) At Risk (K-12) Bilingual Education % % Capital Outlay 17,163 % 32,5 89% Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service 198, ,877 % 235,894 19% Professional Development 4,154 3,5-16% 7, % Parent Education Program % % Summer School % % Special Education 6,57 2,233-63% 1,637-27% Vocational Education % % Gifts/Grants % % Special Liability % % School Retirement % % Extraordinary Growth Facilities % % Special Reserve % KPERS Spec. Ret. Contribution 8,748 14,385 64% Contingency Reserve % Text Book & Student Material % Bond & Interest #1 % % Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 468, ,5 11% 496,622-4% Enrollment (FTE)* % % Amount per Pupil 93 1,55 13% 1,53 % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 468, ,5 11% 496,622-4% 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. 1/27/25 3:25 PM Sumexpen.xls Page 11 of 19

18 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 % % Capital Outlay 122,65 589,22 38% 416,728-29% Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % 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 122,65 589,22 38% 416,728-29% Enrollment (FTE)* % % Amount per Pupil 244 1, % % Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 122,65 589,22 38% 416,728-29% Capital Improvements (4) 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. 1/27/25 3:25 PM Sumexpen.xls Page 12 of 19

19 Debt Services Expenditures (51) USD# 494 % % inc/ inc/ Actual Actual dec Budget dec General % % Federal Funds % % Supplemental General % % At Risk (4yr Old) At Risk (K-12) Bilingual Education % % Capital Outlay % % Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % 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 #1 741,94 73,686-2% 723,92-1% Bond & Interest #2 % % No-Fund Warrant % % Special Assessment % % Temporary Note % % SUBTOTAL 741,94 73,686-2% 723,92-1% Enrollment (FTE)* % % Amount per Pupil 1,474 1,485 1% 1,535 3% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 741,94 73,686-2% 723,92-1% Debt Services (51) 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. 1/27/25 3:25 PM Sumexpen.xls Page 13 of 19

20 Transfers (52) USD# 494 % % inc/ inc/ Actual Actual dec Budget dec General 446, ,635 1% 582,325 3% Federal Funds % % Supplemental General 333, ,557-31% 75, -67% At Risk (4yr Old) At Risk (K-12) Bilingual Education % % Capital Outlay Driver Training % % Declining Enrollment Extraordinary School Program % % Food Service % % Professional Development % % Parent Education Program % % Summer School % % Special Education % % 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 779,6 677,192-13% 657,325-3% Enrollment (FTE)* % % Amount per Pupil 1,548 1,376-11% 1,394 1% Adult Education % % Adult Supplemental Education % % Area Vocational School % % Tuition Reimbursement % % Special Education Coop % % TOTAL 779,6 677,192-13% 657,325-3% Transfers (52) 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. 1/27/25 3:25 PM Sumexpen.xls Page 14 of 19

21 Miscellaneous Information Unencumbered Cash Balance by Fund July 1, 23 July 1, 24 July 1, 25 General 17,18 3,69 1 Federal Funds 16,563 19,34 19,899 Supplemental General 83,168 14,332 56,174 At Risk (4yr Old) At Risk (K-12) Bilingual Education Capital Outlay 441, , ,793 Driver Training Declining Enrollment Extraordinary School Program Food Service 66,933 65,813 72,472 Professional Development 654 Parent Education Program 1 1 Summer School Special Education 89,22 247,45 127,668 Vocational Education Gifts/Grants Special Liability School Retirement Extraordinary Growth Facilities Special Reserve KPERS Spec. Ret. Contribution Contingency Reserve 94, ,783 Text Book & Student Material 4,44 7,267 Bond & Interest 1 69,26 897,442 1,42,938 Bond & Interest 2 No Fund Warrant Special Assessment Temporary Note SUBTOTAL 1,422,89 2,166,451 1,813,946 Enrollment (FTE)* Amount per Pupil 2,826 4,42 3,846 Adult Education Adult Supplemental Education Area Vocational School Tuition Reimbursement Special Education Coop TOTAL 1,422,89 2,166,451 1,813,946 Unencumbered Cash Balances by Fund 2,5, 2,, 1,5, 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. 1/27/25 3:25 PM Sumexpen.xls Page 15 of 19

22 Reserve Funds Unencumbered Cash Balance USD# 494 July 1, 23 July 1, 24 Special Reserve TOTAL OTHER Amount per Pupil $ $ Unencumbered Cash Balances by Fund (Reserve Funds Only) *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. 1/27/25 3:25 PM Sumexpen.xls Page 16 of 19

23 Other Information % % % % Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/ dec dec dec dec Enrollment (FTE)* % % % % Enrollment (FTE)** % % % % Number of Students - Free Meals % % % 2 2% Number of Students - Reduced Meals % 5 6% 52 4% 75 44% 6. 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. ** 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. 1/27/25 3:25 PM Sumexpen.xls Page 17 of 19

24 Miscellaneous Information Mill Rates by Fund USD# Actual Actual Budget General Supplemental General Adult Education... Capital Outlay Declining Enrollment. 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) Bond & Interest 1 22% Capital Outlay 1% Supplemental General 2% General 48% General Supplemental General Adult Education Capital Outlay Special Liability School Retirement Declining Enrollment Bond & Interest 1 Bond & Interest 2 Extraordinary Growth Facilities No Fund Warrant Special Assessment Temporary Note 1/27/25 3:25 PM Sumexpen.xls Page 18 of 19

25 Other Information USD# Actual Actual Budget Assessed Valuation $55,231,82 $7,684,21 $72,727,512 Bonded Indebtedness $6,935, $6,5, $5,769,314 Assessed Valuation $8,, $7,, $6,, $5,, $4,, $3,, $2,, $1,, $ Bonded Indebtedness $8,, $7,, $6,, $5,, $4,, $3,, $2,, $1,, $ /27/25 3:25 PM Sumexpen.xls Page 19 of 19